General definitions

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....territorial sea and the airspace thereof, together with the adjacent submarine areas of the Exclusive Economic Zone and the continental shelf beyond the territorial sea over which Trinidad and Tobago exercises sovereign or other rights in accordance with the laws of Trinidad and Tobago and with international law; (b) the term "India" means the territory of India and includes the terr....

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.... 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 "international traffic" means any transport by a ship or aircraft operated by an enterprise which is a resident of a Contractin....

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....and Tobago, the "year of income" as defined in section 2(1) of the Income-tax Act, Chapter 75 : 01 ; (ii) in the case of India, "previous year" as defined under section 3 of the Income-Tax Act, 1961; (k) the term "tax" means Trinidad and Tobago tax or Indian tax, as the context requires, but shall not include any amount which is payable in respect of any default or omis....