General Definitions

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..... n law and in accordance with international law; (b) the term Singapore means the Republic of Singapore; (c) the terms a Contracting State and the other Contracting State mean India or Singapore as the context requires; (d) the term company means anybody corporate or any entity which is treated as a company or body corporate under the taxation laws in force in the respective Contracting States; (e) .....

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..... State, except when the ship or aircraft is operated solely between places in the other Contracting State; (i) the term national means any individual, possessing the nationality of a Contracting State and any legal person, partnership or association deriving its status as such from the laws in force in the Contracting State; (j) the term person includes an individual, a company, a body of persons a .....

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