Article 3 - General definitions - Tanzania (Old - Effective upto 31-3-2012)

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 certain rights and to the extent these rights can be exercised therein as if such maritime zone is a part of the territory of India; (b) the term "Tanzania" means the United Republic of Tanzania, including any area outside the territorial waters of Tanzania which, in accordance with international law, has been or may be designated, under the laws of Tanzania concerning the Continental Shelf, as an area over which Tanzania may exercise sovereign rights with respect to the exploration for and exploitation of natural resources; (c) the terms "a ContractingState" and "the other ContractingState" mean India or Tanzania, as the context requires; (d) the term "tax" means Indian tax or Tanzanian 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 individuals, companies and all other entities which are treated as taxable units 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 ContractingState" and "enterprise of the other ContractingState" mean, respectively, an enterprise carried on by a resident of a ContractingState and an enterprise carried on by a resident of the other ContractingState; (h) the tern "competent authority" means in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) and in the case of Tanzania, the Minister responsible for Finance or his authorised representative; (i) the term "nationals" means: (1) All individuals possessing the nationality of a ContractingState; (2) all legal persons, partnerships and associations deriving their status as such from the law in force in a ContractingState. 2. In the application of the provisions of this Agreement by one of the Contracting States, 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.