Definition of India extends to territorial waters, seabed, continental shelf, exclusive economic zone and airspace. India for income-tax purposes includes the national territory per article 1 together with territorial waters, the underlying seabed and subsoil, the continental shelf, the exclusive economic zone and any other maritime zone under the 1976 Act, and the air space above those areas.
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Provisions expressly mentioned in the judgment/order text.
Definition of India extends to territorial waters, seabed, continental shelf, exclusive economic zone and airspace.
India for income-tax purposes includes the national territory per article 1 together with territorial waters, the underlying seabed and subsoil, the continental shelf, the exclusive economic zone and any other maritime zone under the 1976 Act, and the air space above those areas.
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