General definitions

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..... which the Russian Federation has and exercises sovereign rights and jurisdiction in accordance with its national legislation and international law including the 1982 United Nations Convention on the Law of the Sea, and where its tax legislation is applicable; (b) the term "India" means the territory of India and includes its internal waters, territorial sea and air space above them as well as e .....

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..... e; (f) 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; (g) the term "national" means : (i) in the case of the Russian Federation, any individual possessing the citizenship of the Russian Federa .....

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..... 1st of January; (ii) in the case of India, the financial year beginning on the 1st of April; (k) the term "competent authority" means : (i) in the case of the Russian Federation, the Ministry of Finance or its authorised representative; (ii) in the case of India - the Central Government in the Ministry of Finance (Department of Revenue) or their authorized representative. 2. As regards t .....

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