General definitions

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..... any amount which is payable in respect of any default or omission in relation to the taxes to which this Convention applies or which represents a penalty imposed relating to those taxes ; (c) the term person includes individuals, companies and all other entries which are treated as taxable units under the taxation laws in force in the respective Contracting States ; d) the term company means any .....

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..... n force in India ; (ii) in respect of Zambia : all individuals possessing the nationality of Zambia and all legal persons, partnerships and associations deriving their status as such from the law in force in Zambia. 2. In the application of the provisions of this Convention by one of the Contracting States, any term not defined herein shall, unless the context otherwise requires, have the meaning .....

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