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GENERAL DEFINITIONS

Article 3 - Agreement - DTAA - Article 3 - Article 3 1. For the purposes of this Agreement, unless the context otherwise requires: (a) the term "India" means the territory of India and includes the territorial sea and airspace above it, as .....

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" means the territory of the Kingdom of Thailand, including its internal waters, its territorial seas, and any maritime areas over which the Kingdom of Thailand has sovereign rights or jurisdiction under international law; (c) the terms "a .....

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ty treated as a taxable unit under the taxation laws in force in the respective Contracting States; (e) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; (f) the terms "ent .....

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e term "tax" means Indian tax or Thai tax, but shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which this Agreement applies or which represents a penalty or fine imposed relati .....

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h from the laws in force in a Contracting State; (i) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between pl .....

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