General Definitions

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....e in which India has sovereign rights, other rights and jurisdiction, in accordance with international law; (b) the term "Mexico" means the territory of the United Mexican States including the maritime areas adjacent to its coast, i.e., territorial sea, the exclusive economic zone and the continental shelf, to the extent to which Mexico may exercise sovereign rights or jurisdict....

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....rprise 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 a resident of a, Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; (i) th....

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....xes; (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 Mexico: the fiscal year beginning on the 1st day of January. 2. As regards the application of the Agreement at any time by a Contracting State any term not defined therein shall, unless the context oth....