General definitions

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..... the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea; ( b ) the term Nepal means the Territory of Nepal. ( c ) the term person includes an individual, a company, a body of persons and any other entity which is treated as a taxable unit under the tax laws in force in the respective Contracting States; ( d ) the term company means any body corp .....

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..... any individual possessing the nationality of a Contracting State; and ( ii ) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; ( i ) the terms Contracting State and the other Contracting State mean the Republic of India or Nepal as the context requires: ( j ) the term tax means Indian tax or Nepalese tax, as the context requires .....

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