General definitions

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....her rights and jurisdiction; according to the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea; (b)  the term "Mozambique" refers the territory of the Republic of Mozambique and the respective territorial sea as well as the other areas, including the islands where in accordance with the Mozambican legislation and internatio....

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.... "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; (h)  the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State except when ....

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....ich is payable in respect 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 Mozambique the financial ....