General definitions

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....e other Contracting State" mean Bangladesh or India as the context requires; (d) the term "tax" means Bangladesh tax or Indian tax, as the context requires; (e) the term "person" includes an individual, a company and any other entity which is treated as a taxable unit under the tax laws in force in the respective Contracting States; (f) the term "company" m....

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....ships and associations deriving their status as such from the law in force in the respective Contracting States ; (j) the term "competent authority" means in the case of Bangladesh, the National Board of Revenue or their authorised representative and in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or their authorised representative; (k)....