General Definitions

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.... respective territorial sea and any other zone in which, in accordance with the laws of Portugal and international law, the Portuguese Republic has its jurisdiction or sovereign rights with respect to the exploration and exploitation of the natural resources of the sea bed and sub-soil, and of the superjacent waters; (b) the term "India" means the territory of India and includes the terri....

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....oses; (g) the terms "enterprise of a Contracting 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; (h) the term "International traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting S....

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....aid down in the IRS Code or the taxation period as defined in the IRC Code; (ii) in the case of India, "previous year" as defined under section 3 of the Income-tax Act, 1961. 2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall unless the context otherwise requires, have the meaning which it has at that time under the la....