Article 3 - General definitions - Syria (Old - Effective upto 31-3-2009)

CHAPTER II DEFINITIONS 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 air-space above it as well as any other maritime zone referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (Act No. 80 of 1976), in which India has sovereign rights and to the extent that these rights can be exercised therein as if such maritime zone is a part of the territory of India; (b) the term "Syria" means the territory of Syria and includes the territorial waters adjacent to and the air-space above it; (c) the term "a ContractingState" and "the other ContractingState" means India or Syria as the context requires; (d) the term "tax" means Indian tax or Syrian 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 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 any body corporate or any entity which is treated as a company under the taxation laws in force in the respective Contracting States; (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 in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or their authorised representative; and in the case of Syria, the Ministry of Finance or their authorised representative; (i) the term "national" means any individual possessing the nationality of a ContractingState and any legal person, partnership or association deriving its status from the laws in force in the ContractingState. 2. In the application of the provisions of this Agreement by a Contracting State, any term not defined herein shall, unless the context otherwise requires, have the meaning which it has under the laws in force in that State relating to the taxes which are the subject of this Agreement.