(1) For the purposes of this Convention, unless the context otherwise requires:
- (a) the term 'India' means the territory of India and includes the territorial sea and airspace above it as well as any other maritime zone referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (Act No. 80 of 1976), in which India has certain rights and to the extent that these rights can be exercised therein as if such maritime zone is a part of the territory of India;
- (b) the term 'Mauritius' means all the territories, including all the islands, which, in accordance with the laws of Mauritius, constitute the State of Mauritius and includes:
- (i) the territorial sea of Mauritius; and
- (ii) any area outside the territorial sea of Mauritius which in accordance with international law has been or may hereafter be designated, under the laws of Mauritius concerning the Continental Shelf, as an area within which the rights of Mauritius, with respect to the sea-bed and subsoil and their natural resources may be exercised;
- (c) the terms 'a Contracting State' and 'the other Contracting State' mean India or Mauritius as the context requires;
- (d) the term 'tax' means Indian tax or Mauritius tax as the context requires, but shall not include any amount 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 imposed relating to those taxes;
- (e) the term 'person' includes an individual, a company and any other entity, corporate or non-corporate, which is treated as a taxable unit under the taxation laws in force in the respective Contracting States;
- (f) the term 'company' means anybody corporate or any entity which is treated as a company or a body corporate under the taxation laws in force in the respective Contracting States;
- (g) the terms 'enterprise of a Contracting State' and 'enterprise of the other Contracting State' mean respectively an industrial, mining, commercial, plantation or agricultural enterprise or similar undertaking carried on by a resident of a Contracting State and an industrial, mining, commercial, plantation or agricultural enterprise or similar undertaking carried on by a resident of the other Contracting State;
- (h) the term 'competent authority' means in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or their authorised representative; and in the case of Mauritius, the Commissioner of Income Tax or his authorised representative;
- (i) the term 'national' means any individual possessing the nationality of a Contracting State and any legal person, partnership or association deriving its status from the laws in force in the Contracting States;
- (i) the term 'international traffic' means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State except when the ship or aircraft is operated by the enterprise solely between places in the other Contracting State.
(2) In the application of the provisions of this Convention by a Contracting State, any term not defined there in shall, unless the context otherwise requires, have the meaning which it has under the laws in force of that Contracting State relating to the taxes which are the subject of this Convention.