General Definitions

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..... n, according to the Indian law and in accordance with international law, including the UN Convention on the Law of the Sea; (b) the term 'Botswana' means the Republic of Botswana; (c) the terms 'Contracting State' and 'the other Contracting State' mean the Republic of Botswana or the Republic of India, as the context requires; (d) the term 'person' includes an indiv .....

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..... g State, except when the ship or aircraft is operated solely between places in the other Contracting State; (i) the term 'competent authority' means : (i) in Botswana, the Minister of Finance and Development Planning, represented by the Commissioner General of the Botswana Unified Revenue Service; and (ii) in India, the Central Government in the Ministry of Finance (Department of Revenue) .....

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..... s regards the application of the Agreement by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Agreement applies and any meaning under the applicable tax laws of that State shall prevail over a meaning given to the term under other laws of that State. - - stat .....

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