General definitions

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....iction, according to the Indian law and in accordance with international law, including the U.N. Agreement on the Law of the Sea; (b) the term "the Sudan" means the Republic of the Sudan and, when used in the geographical sense, it includes any area outside the territorial sea of the Republic of the Sudan, which in accordance with international law, has been or may hereafter be designated....

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....y business; (g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" means 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 Contra....

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....espect of any default or omission in relation to the taxes to which this Agreement applies or which represents a penalty or fine imposed relating to those taxes; (l) the term "fiscal year" means: (i) in the case of India: the financial year beginning on the 1st day of April; (ii) in the case of the Sudan: the financial year beginning on the first day of January. 2. As....