General Definitions

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..... ndia 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 United Nations Convention on the Law of the Sea; (b) the term company means any body corporate or any entity that is .....

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..... resident of a Contracting Party and an enterprise carried on by a resident of the other Contracting Party; (g) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting Party, except when the ship or aircraft is operated solely between places in the other Contracting Party; (h) the term national , in relation to India means: (i) .....

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..... in one calendar year and ending on the thirty-first day of March in the following calendar year. 2. As regards the application of the Agreement at any time by a Contracting Party, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Party for the purposes of the taxes to which the Agreement applies, any meani .....

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