TaxTMI 
TaxTMI 
General Definitions
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....g 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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....the other Contracting State; h) the term "international 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, ....
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....st day of April and ending on the 31st day of March, and the term "income year" in relation to Bhutan means the calendar year starting on the 1st day of January and ending on the 31st day of December; 2. As regards the application of the Agreement at any time by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at....