General Definitions

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....ing to the Indian law and in accordance with international law, including the U.N. Agreement on the Law of the Sea; (b) the term "Armenia" means the Republic of Armenia; (c) the terms "a Contracting State" and "the other Contracting State" mean the Republic of India or the Republic of Armenia as the context requires; (d) the term "person" includes an i....

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....when the ship or aircraft is operated solely between places in the other Contracting State; (i) the term "competent authority" means: (i) in India the Central Government in the Ministry of Finance (Department of Revenue) or its authorised representatives; (ii) in Armenia the Ministry of Finance and Economy or his authorised representatives or State Tax Service at the Government or....