Article 3 - General Definitions - Botswana

ARTICLE 3 GENERAL DEFINITIONS 1. For the purposes of 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 in which India has sovereign rights, other rights and jurisdiction, according to the Indian law and in accordance with international law, including the UN Convention on the Law of the Sea; (b) the term 'Botswana' means the Republic of Botswana; (c) the terms 'Contracting State' and 'the other Contracting State' mean the Republic of Botswana or the Republic of India, as the context requires; (d) the term 'person' includes an individual, a company, a trust, an estate of a deceased person, a body of persons and any other entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting States; (e) the term 'company' means any body corporate or any entity which is treated as a body corporate for tax purposes; (f) the term 'enterprise' applies to carrying on of any business; (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 '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 'competent authority' means : (i) in Botswana, the Minister of Finance and Development Planning, represented by the Commissioner General of the Botswana Unified Revenue Service; and (ii) in India, the Central Government in the Ministry of Finance (Department of Revenue) or its authorised representative (j) the term 'national' means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State; (k) the term 'tax' means Botswana or Indian 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 or fine relating to those taxes; (l) The term 'fiscal year' means : (i) In the case of India, the financial year beginning on the 1st day of April; (ii) In the case of Botswana, a period of twelve months relating to the tax year beginning on the 1st day of July. 2. As regards the application of the Agreement by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Agreement applies and any meaning under the applicable tax laws of that State shall prevail over a meaning given to the term under other laws of that State.