General Definitions

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..... he Russian Federation has and exercises sovereign rights and jurisdiction in accordance with its national legislation and international law including the 1982 United Nations Convention on the Law of the Sea, and where its tax legislation is applicable; (b) the term India means the territory of India and includes its internal waters, territorial sea and air space above them as well as exclusive eco .....

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..... tracting 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; (g) the term national means: (i) in the case of the Russian Federation, any individual possessing the citizenship of the Russian Federation, and in the case of India, any individual po .....

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..... inning on the 1st of April; (k) the term competent authority means: (i) in the case of the Russian Federation- the Ministry of Finance or its authorised representative; (ii) in the case of India - the Central Government in the Ministry of Finance (Department of Revenue) or their authorized representative. 2. As regards the application of this Agreement by a Contracting State, any term not defined .....

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