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Article 4 - 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 Seychelles means the territory of the Republic of Sey .....

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r its authorized 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 any body 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 .....

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ed by the Securities and Exchange Board of India; (ii) in Seychelles, a securities exchange licensed under the Securities Act, 2007 or any other law governing securities exchanges; and (iii) any other stock exchange which the competent authorities agree to recognise for the purposes of this Agreement; j) the term collective investment fund or scheme means any pooled investment vehicle, irrespective of legal form; k) the term public collective investment fund or scheme means any collective invest .....

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