General Definitions

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..... e Kazakhstan exercises its sovereign rights and jurisdiction according to its legislation and international law;] (ii) India means the territory of India and includes the territorial sea and airspace above it, as well as any other maritime zone in which India has sovereign right, other rights and jurisdiction, according to the Indian law and in accordance with international law, including the U.N. .....

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..... by an enterprise which is a resident of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; (g) the term competent authority means: (i) in Kazakstan, the Ministry of Finance or its authorized representative; (ii) in India : the Central Government in the Ministry of Finance (Department of Revenue) or their authorized representative .....

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..... d therein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State concerning the taxes to which the Convention applies. 2 [Any meaning under the applicable tax laws of that Contracting State prevailing over a meaning given to the term under other laws of that Contracting State.] **************** NOTES:- 1. Substituted vide Notification N .....

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