Article 3 - General definitions - South Africa

ARTICLE 3 GENERAL DEFINITIONS 1. For the purposes of this Agreement, unless the context otherwise requires: (a) the term India means the territory of the Republic of India and includes the territorial sea and air space above it. For the purposes of this Agreement, the term shall cover any other maritime zone in which the Republic of India has sovereign rights, other rights and jurisdictions, according to the Indian law and in accordance with international law in particular as laid down in the UN Convention of the Law of the Sea, 1982; and (b) the term South Africa means the Republic of South Africa and, when used in a geographical sense, includes the territorial sea thereof as well as any area outside the territorial sea, including the continental shelf, which has been or may hereafter be designated, under the laws of South Africa and in accordance with international law, as an area within which South Africa may exercise sovereign rights or jurisdiction; (c) the terms a Contracting State and the other Contracting State mean India or South Africa, as the context requires; (d) the term company means any body corporate or any entity which is treated as a company or body corporate for tax purposes; (e) the term competent authority means : (i) in India, the Central Government in the Ministry of Finance (Department of Revenue) or their authorised representative; and (ii) in South Africa, the Commissioner for Inland Revenue or his authorised representative; (f) 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; (g) the term fiscal year means : (i) in India, the twelve-month period beginning on 1st April; (ii) in South Africa, the year of assessment as defined in the Income-tax Act, 1962; (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 : (i) any individual possessing the nationality of a Contracting State; (ii) any legal person or association deriving its status as such from the laws in force in a Contracting State; (j) the term person includes an individual, a company and any other body of persons which is treated as an entity for tax purposes under the taxation laws in force in the respective Contracting States; and (k) the term tax means Indian tax or South African 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. 2 . As regards the application of the provisions of the Agreement 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 for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.