Article 3 - General Definitions - Ireland

ARTICLE 3 GENERAL DEFINITIONS 1. For the purposes of this Convention, 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 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 within which the rights of Ireland with respect to the sea and subsoil and their natural resources may be exercised; (c) the term person includes an individual, a company, a trust, a partnership which is treated as a taxable unit under the Income-tax Act, 1961 (43 of 1961) of India, 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; (d) the term company means anybody corporate or any entity which is treated as a body corporate for tax purposes; (e) 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; (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 Government in the Ministry of Finance (Department of Revenue) or their authorised representative; (ii) in the case of Ireland: The Revenue Commissioners or their authorised representative; (h) the term national means: (i) in relation to Ireland, any citizen of Ireland and any legal person, association or other entity deriving its status as such from the laws in force in Ireland; (ii) in relation to India (A) any individual possessing the nationality of India; (B) any legal person, partnership or association deriving its status as such from the laws in force in India; (i) the term fiscal year means: (i) in the case of India, previous year as defined under section 3 of the Income-tax Act, 1961; (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 represents a penalty or fine imposed relating to those taxes; (k) the terms a Contracting State , one of the Contracting States and the other Contracting State mean Ireland or the Republic of India, as the context requires, and the term Contracting States means Ireland and the Republic of India. 2. As regards the application of the Convention 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 Convention applies.