General definitions

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....India has sovereign rights, other rights and jurisdictions, according to the Indian Law and in accordance with international law/the U.N. Convention on the Law of the Sea. (b)  the term Cyprus means the Republic of Cyprus including the national territory, the territorial sea, the continental shelf, and any other area which in accordance with international law and the law of the Republic of....

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....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 fiscal year means : (i)  in the case of India, previous year as defined under section 3 of the Income-tax Act, 1961; (ii)  in the case of Cyprus, year of a....

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....  the term person includes an individual, a company, a body of persons and any other entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting States; (k)  the term tax means Indian tax or Cyprus tax, as the context requires, but shall not include any amount which is payable in respect of any default or omission in relation to the taxes t....