General Definitions

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....ime 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) the terms "a Contracting State" and "the other Contracting State" mean Austria or India as the context requires; (d) the term "fiscal year" means: - (i) in relation to A....

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....es; (h) 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; (i) the term "competent authority" means: - (i) in Austria: The Federal Minister of Finance or his authorised repres....