General definitions

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..... ich the Republic of India has sovereign rights, other rights and jurisdictions, according to the Indian law and in accordance with international law in particular as laid down in the UN Convention of the Law of the Sea, 1982; and (b) the term South Africa means the Republic of South Africa and, when used in a geographical sense, includes the territorial sea thereof as well as any area outside the .....

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..... g 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 fiscal year means : (i) in India, the twelve-month period beginning on 1st April; (ii) in South Africa, the year of assessment as defined in the Income-tax Act, 1962; (h) the ter .....

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..... n in relation to the taxes to which this Agreement applies or which represents a penalty imposed relating to those taxes. 2 . As regards the application of the provisions of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State for the purposes of the taxes .....

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