General definitions

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..... ing to the Indian law and in accordance with international law, including the United Nations Convention on the Law of the Sea, 1982; ( b ) the term Tanzania means the United Republic of Tanzania and, when used in a geographical sense, includes the territorial sea thereof as well as any area outside the territorial sea, including the continental shelf, which has been or may hereafter be designated, .....

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..... ng 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; ( h ) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between p .....

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..... he laws in force in a Contracting State; (I) The term year of income means: ( i ) in the case of India: the financial year beginning on the 1st day of April; ( ii ) in the case of Tanzania: 'the year of income' as defined under Section 20 of the Income Tax Act, Cap. 262, Revised Edition 2004. 2. As regards the application of the Agreement at any time by a Contracting State, any term not de .....

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