General Definitions

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..... to the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea; (b) the term Ireland includes any area outside the territorial waters of Ireland which, in accordance with international law, has been or may hereafter be designated under the laws of Ireland concerning the Continental Shelf, as an area within which the rights of Ireland with respect to .....

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..... a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; (g) the term competent authority means: (i) in the case of India: The Central Government in the Ministry of Finance (Department of Revenue) or their authorised representative; (ii) in the case of Ireland: The Revenue Commissioners o .....

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..... t which is payable in respect of any default or omission in relation to the taxes to which this Convention applies or which represents a penalty or fine imposed relating to those taxes; (k) the terms a Contracting State , one of the Contracting States and the other Contracting State mean Ireland or the Republic of India, as the context requires, and the term Contracting States means Ireland and th .....

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