General definitions

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....iction, according to the Indian laws and in accordance with International law; (b) the term "Bulgaria" means the Republic of Bulgaria, and, when used in a geographical sense means the territory over which it exercises its State sovereignty, as well as the continental shelf and exclusive economic zone over which it exercises sovereign rights and jurisdiction according to international....

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.... "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; (h) the term "competent authority" means in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or their ....