Definitions

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....s well as any other maritime zone in which India has sovereign rights, other rights and jurisdiction, according to the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea; (c) "citizen" means: (i) in relation to India, a citizen of India deriving the status as such from any law in force in India; (ii) in relation to th....

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.... (g) "Contracting Party" means India or the British Virgin Islands as the context requires; (h) "criminal laws" means all criminal laws designated as such under domestic law irrespective of whether contained in the tax laws, the criminal code or other statutes; (i) "criminal tax matters" means tax matters involving intentional conduct which is liable to prosecution under ta....

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....ed company" means any company whose principal class of shares is listed on a recognised stock exchange provided its' listed shares can be readily purchased or sold by the public. Shares can be purchased or sold "by the public" if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors; (o) "principal class of shares" means the class or....