General definitions

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....risdiction according to the Indian law and in accordance with international law; b) the term "Brazil" means the Federative Republic of Brazil and, when used in a geographical sense, means the territory of the Federative Republic of Brazil, as well as the area of the sea-bed, its subsoil and the superjacent water column adjacent to the territorial sea, wherein the Federative Republic of Br....

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....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; g) the term "enterprise" applies to the carrying on of any business; h) the term "international traffic" means any transport by a ship or....

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....uthorized representative; l) the term "fiscal year" means: (i) In the case of India: the financial year beginning on the first day of April; (ii) In the case of Brazil: the calendar year beginning on the first day of January 2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherw....

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