General Definitions

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....ording to the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea; (b) the term "Georgia" means the territory defined by Georgian legislation, including land territory, its subsoil and the air space above it, internal waters and territorial sea, the sea bed, its sub-soil and the air space above them, in respect of which Georgia exerc....

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....rprise 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; (g) the term "enterprise" applies to the carrying on of any business; (h) the term "international traffic" means any transport ....

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....de 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; (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 Georgia, the calendar year beginning on the 1st day o....