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...., 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 "Bhutan" means the territory of Bhutan and includes the airspace above it and any other area over which Bhutan has sovereign rights and jurisdiction, according to the Bhutanese law and in accordance with international laws; c) the terms "Contracting State" ....

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.... traffic" means any transport by a ship or aircraft operated by an enterprise that has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; i) the term "competent authority" means: (i) in India: the Finance Minister, Government of India, or his authorized representative; (ii....