General definitions

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....ich, according to international law, is specified or may be specified, in line with the Ukrainian law, as the territory within which the rights of Ukraine relating to seabed and natural resources are effective; (b)  the term "India" means the territory of India and includes the territorial sea and air space above it, as well as any other maritime zone in which India has sovereig....

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....ny" means any body corporate or any entity which is treated as a body corporate for tax purposes under the taxation laws in force in the respective Contracting States; (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 ....

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....ircraft is operated solely between places in the other Contracting State; (k) the term "fiscal year" means : (i)  in the case of Ukraine, calendar year from 1st of January to 31st of December of the year under review; (ii) in the case of India, the "previous year" as defined under section 3 of the Income-tax Act, 1961. 2. As regards the application....