Article 2 - Definitions - Pakistan

ARTICLE 2 DEFINITIONS 1. In this Agreement, unless the context otherwise requires: (a) the terms a Contracting State and the other Contracting State mean Pakistan or India, as the context requires; (b) the term tax means Pakistan tax , or Indian tax , as the context requires; (c) the term enterprise of a Contracting State means: (i) an airline designated by the Government of that State in pursuance of the Agreement between the Government of the Islamic Republic of Pakistan and the Government of the Republic of India relating to air services, dated 16th July, 1976 (as amended or revised from time to time); or (ii) an airline which is authorised by the Government of that State by a general or special arrangement between the two Contracting States to operate chartered flights between or beyond their territories; (d) the term international traffic means any transport by an aircraft operated by an enterprise of a Contracting State, except when the aircraft is operated solely between places in the other Contracting State; (e) the term competent authority means: (i) in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or their authorised representative; and (ii) in the case of Pakistan, the Central Board of Revenue or their authorised representative. 2. As regards the application of the Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Agreement applies.