General definitions

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....er maritime zone in which India has sovereign rights, other rights and jurisdiction, according to the Indian law and in accordance with international law, including the UN Convention on the Law of the Sea; (c)  the term "person" includes an individual, a company, a body of persons and any other entity which is defined as a person under the taxation laws in force in the respective Con....

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.... authorised representative; (ii)  In India : The Central Government in the Ministry of Finance (Department of Revenue) or their authorised representative. (h)  the term "national" means : (i)  any individual possessing the nationality of a Contracting State; (ii)  any legal person, partnership or association deriving its status as such from t....