General definitions

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..... according to the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea; (b) the term "Sri Lanka" means the territory of the Democratic Socialist Republic of Sri Lanka, including its land territory, internal waters and territorial sea, air space above them as well as the exclusive economic zone and continental shelf where the Democrati .....

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..... ms "enterprise of a Contracting 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 Stat .....

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..... h represents a penalty or fine imposed relating to those taxes; (I) the term "fiscal year" means: (i) in the case of India: the financial year beginning on the 1st day of April; (ii) in the case of Sri Lanka: the assessment year beginning on the 1st day of April. 2. As regards the application of the Agreement at any time by a Contracting State any term not defined therein shall, u .....

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