General definitions

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....d jurisdictions, according to the Indian law and in accordance with international law; (b) the term "Belgium" means the Kingdom of Belgium; when used in a geographical sense, it means the national territory, the territorial sea and any other area in the sea within which Belgium, in accordance with international law, exercises sovereign rights or its jurisdiction; (c) the terms "a Contracting S....

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....ntity which is a company or which is treated as a company under the Indian tax law, and in the case of Belgium any entity which is a company or which is treated as a body corporate under the Belgian tax law; (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 enter....

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.... term "criminal tax matters" means tax matters involving intentional conduct, whether before or after the entry into force of this Agreement, which is liable to prosecution under the criminal laws and/or the tax laws of the applicant Party.]     ************** NOTES:- 1.  Substituted vide Notification No. 160/2025 dated 10-11-2025 before it was read as, "(d) the term "comp....