General Definitions

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....irspace above it, as 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; b) the term "person" includes: (i) an individual; (ii) a company, a body of persons and any other entity which is treated as a taxable unit under the ....

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....acting State; g) the term "competent authority" means: (i) in the case of the Islamic Republic of Iran, the Minister of Economic Affairs and Finance or his authorized representative; (ii) in India: the Finance Minister, Government of India, or his authorized representative; h) the term "national", in relation to a Contracting State, means: (i) any individual possessing the nationality of....