General Definitions

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....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; (c) the terms "a Contracting State" and "the other Contracting State" mean Austria or India as the context requires; (d) the term "fiscal year" means : (i) in relation of Austr....

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....s; (h) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (i) the term "competent authority" means, (i) in Austria: the Federal Minister of Finance or his authorised....