General Definitions

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....nd the laws Page 5 of 27 of Canada, is an area within which Canada may exercise rights with respect to the sea-bed and subsoil and their natural resources; (b) the term 'India' used in a geographical sense, means the territory of India, including any area beyond the territorial seas of India which, in accordance with international law and the laws of India, is an area within which....

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....sident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (g) the term 'competent authority' means: (i) in the case of Canada, the Minister of National Revenue or his authorised representative; (ii) in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or its authorised repre....