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General Definitions
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....according to the Indian law and in accordance with international law; (b) the term "Singapore" means the Republic of Singapore; (c) the terms "a Contracting State" and "the other Contracting State" mean India or Singapore as the context requires; (d) the term "company" means anybody corporate or any entity which is treated as a company or body corporate under the taxatio....
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.... (h) 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; (i) the term "national" means any individual, possessing the nationality of a Contracting State and any legal person, partnership or association deriving its stat....