General definitions

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....one in which India has sovereign rights, other 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; (c) the terms "Contracting State" and "the other Contracting State" means Union of Myanmar or the Republic of India as the context requires; (d) the term "national" means: (i) an....

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....ns any body corporate or any other entity that is treated as a body corporate for tax purposes; (i) the term "tax" means Myanmar or Indian tax, as the context requires, but shall not include any amount which 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; ....