General definitions

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....nd in accordance with international law. (b) the term "Mongolia" means when used in a geographical sense, all the territory of Mongolia, the area which the tax law of the Contracting State in force, insofar as the State concerned exercises there in conformity with international law, sovereign rights to exploit its natural resources; (c) the terms "Contracting State" and &qu....

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....er Contracting State; (g) the term "fiscal year" means: (i) in the case of Mongolia, the calendar year from 1st of January to 31st of December of the year under review; (ii) in the case of India, "previous year" as defined under section 3 of the Income-tax Act, 1961. (h) the term "international traffic" means any transport by a ship, aircraft or land vehicle o....