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..... Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea; ( b ) "Guernsey" means Guernsey, Alderney and Herm, including the territorial sea adjacent to those islands in accordance with international law; ( c ) "collective investment fund or scheme" means any pooled investment vehicle, irrespective of legal form; .....

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..... n gathering measures" means laws and administrative or judicial procedures that enable a requested Party to obtain and provide the requested information; ( i ) "person" includes an individual, a company, a body of persons and any other entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting Parties; ( j ) "principal class .....

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..... es can be purchased or sold "by the public" if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors; ( m ) "recognised stock exchange" means ( i ) in India, the National Stock Exchange, the Bombay Stock Exchange, and any other stock exchange recognised by the Securities and Exchange Board of India; .....

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..... eaning pursuant to the provisions of Article 12 of this Agreement, have the meaning that it has at that time under the law of that Contracting Party, any meaning under the applicable tax laws of that Contracting Party prevailing over a meaning given to the term under other laws of that Contracting Party. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Ta .....

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