General definitions

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....r maritime zone in which the Republic of India has sovereign rights, other rights and jurisdictions, according to the Indian law and in accordance with international law in particular as laid down in the UN Convention of the Law of the Sea, 1982; and (b) the term "South Africa" means the Republic of South Africa and, when used in a geographical sense, includes the territorial sea thereof ....

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....nd Revenue or his authorised representative; (f) 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; (g) the term "fiscal year" means : (i) in India, the twelve-month period be....

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.... States; and (k) the term "tax" means Indian tax or South African tax, as the context requires, but shall not include any amount which is payable in respect of 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 the provisions of the Agreement at any time by a Co....