General Definitions

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....and jurisdiction, according to the Indian law and in accordance with international law, including the United Nations Convention on the Law of the Sea; (b) the term "Malaysia" means the territories of the Federation of Malaysia, the territorial waters of Malaysia and the sea-bed and subsoil of the territorial waters, and the air space above such areas, and includes any area extending ....

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....porate or any entity that is treated as a body corporate for tax purposes; (f) 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; (g) the term "international traffic" means a....

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.... as the context requires, but shall not include any amount which is payable in respect of a 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; (k) for the purposes of the Agreement, the term "fiscal year" wherever it appears means: (i) in the case of India, the financial year beg....