Article 3 - General Definitions - Kazakhstan (Kazakstan)

Article 3 GENERAL DEFINITIONS 1. For the purposes of this Convention, unless the context otherwise requires: (a) the terms: 1 [(i) Kazakhstan means the Republic of Kazakhstan and, when used in a geographical sense, the term Kazakhstan includes the state territory of the Republic of Kazakhstan and areas where Kazakhstan exercises its sovereign rights and jurisdiction according to its legislation and international law;] (ii) 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 right, 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 person includes an individual, a company, a body of persons or any other entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting States; (c) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; (d) the terms a Contracting State and the other Contracting State mean Kazakstan or India, as the context requires; (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 which is a resident 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 Kazakstan, the Ministry of Finance or its authorized representative; (ii) in India : the Central Government in the Ministry of Finance (Department of Revenue) or their authorized representative; (h) the term national means : (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or any other association deriving its status as such from the laws in force in a Contracting State; (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 Kazakstan, the calendar year; (j) the term tax means Indian tax or Kazak 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 imposed relating to those taxes. 2. As regards, the application of the Convention at any time by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State concerning the taxes to which the Convention applies. 2 [Any meaning under the applicable tax laws of that Contracting State prevailing over a meaning given to the term under other laws of that Contracting State.] **************** NOTES:- 1. Substituted vide Notification No. 20/2018 - Dated 12-04-2018 , w.r.e.f.12-3-2018. before it was read as, (i) Kazakstan means the Republic of Kazakstan, and when used in a geographical sense, the term Kazakstan includes the territorial waters, and also the exclusive economic zone and continental shelf in which Kazakstan, for certain purposes, may exercise sovereign rights and jurisdiction in accordance with international law and in which the laws relating to Kazakstan tax are applicable; 2. Inserted vide Notification No. 20/2018 - Dated 12-04-2018 w.r.e.f.12-3-2018.