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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


General Definitions

(1) For the purposes of this Agreement, 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 in which India has sovereign rights, other rights and jurisdiction, according to the Indian law and in accordance with international law, including the United Nations Convention on the Law of the Sea, 1982;
  • (b) the term "Tanzania" means the United Republic of Tanzania and, when used in a geographical sense, includes the territorial sea thereof as well as any area outside the territorial sea, including the continental shelf, which has been or may hereafter be designated, under the laws of Tanzania and in accordance with international law, including the United Nations Convention on the Law of the Sea, 1982 as an area within which Tanzania may exercise sovereign rights or jurisdiction;
  • (c) the terms "Contracting State" and "the other Contracting State" mean the Republic of India or the United Republic of Tanzania as the context requires;
  • (d) the term "person" includes an individual, a company, a body of persons and any other entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting States;
  • (e) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;
  • (f) the term "enterprise" applies to the carrying on of any business;
  • (g) the terms "enterprise of a Contracting 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;
  • (h) the term "international traffic" means any transport by 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;
  • (i) the term "tax" means Indian or Tanzanian 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 Agreement applies or which represents a penalty or fine imposed relating to those taxes;
  • (j) the term "competent authority" means:
    • (i) in India: the Finance Minister, Government of India, or his authorised representative;
    • (ii) in Tanzania: the Minister for Finance and Economic Affairs, Government of the United Republic of Tanzania or his authorised representative;
  • (k) the term "national" means:
    • (i) any individual possessing the nationality of a Contracting State;
    • (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
  • (l) the term "year of income" means:
    • (i) in the case of India: the financial year beginning on 1 April;
    • (ii) in the case of Tanzania: "the year of income" as defined under Section 20 of the Income Tax Act, Cap. 262, Revised Edition 2004.

(2) As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies, and any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.