Article 3 - General definitions - Belarus

ARTICLE 3 GENERAL DEFINITIONS 1. In this Agreement, unless the context otherwise requires : (a) the term India means the territory of India and includes the territorial sea and airspace above it, as well as any other maritime zone in which India has sovereign rights, other rights and jurisdictions, according to the Indian law and in accordance with international law and the U.N. Convention on the law of the Sea; (b) the term Belarus means the Republic of Belarus and when used in a geographical sense, means the territory over which the Republic of Belarus exercises under the laws of the Republic of Belarus and in accordance with international law sovereign rights and jurisdiction; (c) the terms a Contracting State and the other Contracting State mean, as the context requires, India or the Republic of Belarus; (d) the term tax means Indian tax or Belarusian 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 Agreement applies or which represents a penalty imposed relating to those taxes; (e) the term person includes an individual, a company, a body of persons and any other entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting States; (f) the term company means : (i) in India, any body corporate or other entity which is treated as a company or body corporate under the taxation laws in force; (ii) in Belarus, any legal person or any entity which is treated as a legal person for tax purposes; (g) 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; (h) 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; (ii) in the case of Belarus, the State Tax Committee or its authorised representative; (i) the term national means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; (j) 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; (k) the term fiscal year means : (i) in the case of India, the previous year as defined under section 3 of the Income-tax Act, 1961; (ii) in the case of Belarus, the calendar year from 1st day of January to 31st day of December of the year. 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 laws of that State concerning the taxes to which the Agreement applies.