General definitions

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.... the Chinese laws relating to taxation apply, and any area beyond its territorial sea, within which the People's Republic of China has sovereign rights of exploration for any exploitation of resources of the sea-bed and its sub-soil and superjacent water resources in accordance with international law; (b) the term "India" means the territory of the Republic of India and includes ....

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....enterprise of a Contracting State" and "enterprise of the other Contracting State" mean, respectively, and 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 "nationals" means any individual possessing the nationality of a Contracting State and any legal person, partnership or association ....