GENERAL DEFINITIONS
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.... includes any area extending beyond the limits of the territorial waters of Malaysia, and the sea-bed and subsoil of any such area, which has been or may hereafter be designated under the laws of Malaysia and in accordance with international law as an area over which Malaysia has sovereign rights for the purposes of exploring and exploiting the natural resources, whether living or non-living; (....
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....in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) of their authorized representative; (f) the terms enterprise of a Contracting State and enterprise of the other Contracting State means 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)&nb....
TaxTMI