Article 3 - General definitions - Sri Lanka (Old - Effective upto 31-3-2013)

Article 3 : General definitions 1. In this Convention, unless the context otherwise requires; (a) the terms "a Contracting State" and "the other Contracting State" mean Sri Lanka or India as the context requires; (b) the term "person" includes an individual, a company and any other body of persons; (c) the term "company" means any body corporate or any entity which is treated as a body corporate for the tax purposes; (d) 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; (e) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; (f) the term "national" means: (i) an individual possessing the nationality of a Contracting State; (ii) a legal person, partnership or an association deriving its status as such from the laws in force in a Contracting State; (g) the term "competent authority" means: (i) in the case of Sri Lanka, the Commissioner-General of Inland Revenue; (ii) in the case of India, the Central Government in the Ministry of Finance (Department of Revenue). 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 laws of that State relating to the taxes which are the subject of this Convention.