General Definitions

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....diction, 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 "Cyprus" means the Republic of Cyprus and, when used in a geographical sense, includes the national territory, the territorial sea thereof as well as any area outside the territorial sea, including the contiguous zone, the exclusive economic zone....

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....(g) 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; (h) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except wh....

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....Agreement applies or which represents a penalty or fine imposed relating to those taxes; (l) The term "fiscal year" means: (i) In the case of India: the financial year beginning on the 1st day of April; (ii) In the case of Cyprus: the year of assessment beginning on the 1st day of January. 2. As regards the application of the Agreement at any time by a Contracting Sta....