General Definitions

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....ve Economic Zone and other Maritime Zones Act, 1976 (Act No. 80 of 1976), in which India has certain rights and to the extent that these rights can be exercised therein as if such maritime zone is a part of the territory of India ; (b) the term "Mauritius" means all the territories, including all the islands, which in accordance with the laws of Mauritius, constitute the State of Mauri....

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....s a penalty imposed relating to those taxes ; (e) the term "person" includes an individual, a company and any other entity, corporate or non-corporate, which is treated as a taxable unit under the taxation laws in force in the respective Contracting States ; (f) the term "company" means any body corporate or any entity which is treated as a company or a body corporate under....

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....rm "national" means any individual possessing the nationality of a Contracting State and any local person, partnership or association deriving its status from the laws in force in the Contracting State ; (j) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State, e....