General definitions

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....urisdiction, according to the Indian law and in accordance with international law, including the United Nations Convention on the Law of the Sea, 1982; (b) the term "Tanzania" means the United Republic of Tanzania and, when used in a geographical sense, includes the territorial sea thereof as well as any area outside the territorial sea, including the continental shelf, which has been or ....

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....rying on of any business; (g) the terms "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 enterpris....

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....ual possessing the nationality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; (I) The term "year of income" means: (i) in the case of India: the financial year beginning on the 1st day of April; (ii) in the case of Tanzania: 'the year of income' as defin....