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Article 4 - Agreement - DTAA - Article 4 - Article 4 1. For the purposes of this Agreement, unless otherwise defined: a) the term India means the territory of India and includes the territorial sea and airspace above it, as well as any other maritime zone in which India has sovereign rights, other rights and jurisdiction, according to the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea; b) the term Saint Kitts and Nevis means the twin isla .....

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its authorised representative; e) the term 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; f) the term company means anybody corporate or any entity that is treated as a body corporate for tax purposes; g) the term publicly traded company means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can .....

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Bombay Stock Exchange, and any other stock exchange recognised by the Securities and Exchange Board of India; (ii) in Saint Kitts and Nevis, the Eastern Caribbean Securities Exchange and any other stock exchange recognised by the Eastern Caribbean Securities Commission; and (iii) any other stock exchange which the competent authorities agree to recognise for the purposes of this Agreement; k) the term collective investment fund or scheme means any pooled investment vehicle, irrespective of legal .....

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