GENERAL DEFINITIONS

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..... rspace above it, as well as any other maritime zone in which India has sovereign rights, other rights and jurisdiction, 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 person includes: (i) an individual; (ii) a company, a body of persons and any other entity which is treated as a taxable unit under the taxation .....

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..... petent authority means: (i) in the case of the Islamic Republic of Iran, the Minister of Economic Affairs and Finance or his authorized representative; (ii) in India: the Finance Minister, Government of India, or his authorized representative; h) the term national , in relation to a Contracting State, means: (i) any individual possessing the nationality of that Contracting State; and (ii) any lega .....

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