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....g to the Indian law and in accordance with international law, including the United Nations Convention on the Law of the Sea; (b) the term "Isle of Man" means the island of the Isle of Man, including its territorial sea, in accordance with international law; (c) the term "collective investment fund or scheme" means any pooled investment vehicle, irrespective of legal form; ....

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...., statement, document or record in whatever form; (i) the term "information gathering measures" means laws and administrative or judicial procedures that enable a Contracting Party to obtain and provide the requested information; (j) the term "person" includes an individual, a company, a body of persons and any other entity which is treated as a taxable unit under the taxation la....

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....tock exchange provided its listed shares can be readily purchased or sold by the public. Shares can be purchased or sold "by the public" if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors; (n) the term "recognised stock exchange" means (i) in India, the National Stock Exchange, the Bombay Stock Exchange, and any other stoc....