General definitions

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....urisdiction, 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 "Nepal" means the Territory of Nepal. (c)  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 tax laws in force in the respective Contra....

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....ed representative; (ii)  in Nepal: the Minister of Finance or his authorized representative; (h)  the term "national" means: (i)  any individual possessing the nationality of a Contracting State; and (ii)  any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; (i) ....