General definitions

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..... ndian law and in accordance with international law and the U.N. Convention on the law of the Sea; (b) the term "Belarus" means the Republic of Belarus and when used in a geographical sense, means the territory over which the Republic of Belarus exercises under the laws of the Republic of Belarus and in accordance with international law sovereign rights and jurisdiction; (c) the terms .....

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..... der the taxation laws in force; (ii) in Belarus, any legal person or any entity which is treated as a legal person for tax purposes; (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 Contracti .....

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..... ; means : (i) in the case of India, the "previous year" as defined under section 3 of the Income-tax Act, 1961; (ii) in the case of Belarus, the calendar year from 1st day of January to 31st day of December of the year. 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 wh .....

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