General Definitions

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....s 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 "Ireland" includes any area outside the territorial waters of Ireland which, in accordance with international law, has been or may hereafter be designated under the laws of Ireland concerning the Continental Shelf, as an area wit....

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.... resident of the other Contracting State; (f)  the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; (g)  the term "competent authority" means: (i)  in the case of India: The Central Gover....

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.... (ii)  in the case of Ireland, a year beginning with the sixth day of April in one year and ending with the fifth day of April in the following year; (j)  The term "tax" means Indian tax or Irish tax, as the context requires, but shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which this Convention applies or which....