General Definitions

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....n Law and in accordance with international law and the U.N. Convention on the Law of the Sea ; (b) the term 'the Sultanate of Oman' means the territory of the Sultanate of Oman and the islands belonging thereto, including the territorial waters and any area outside the territorial waters over which the Sultanate of Oman may, in accordance with international law, exercise sovereign rights....

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....ate" 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 ; 2[(ii) in the case of the Sultanate of Oman, 'tax year' as defined in its income ta....

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....any default or omission in relation to the taxes to which this Agreement applies or which represents a penalty imposed relating to those taxes. 2. As regards the application of this Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that Contracting State concerning the taxes to which this Agr....