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Uzbekistan - India Tax Treaty (as amended by 2012 protocol) — Orbitax Tax Hub

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.

ARTICLE 3

General Definitions

(1) In 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, and other maritime zones in which India has sovereign rights. Other rights and jurisdictions, according to the Indian law and in accordance with International Law.
  • (b) the term "Uzbekistan" means in geographical sense land, territorial waters, and other zones in which Uzbekistan has sovereign rights. Other rights and jurisdictions, according to the International Law and tax laws of the Republic of Uzbekistan.
  • (c) the terms "Contracting State" and "the other Contracting State" mean Uzbekistan or India as the context requires;
  • (d) the term "company" means any body 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) the term "competent authority" means in the case of Uzbekistan, Central State Taxation Board; and in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or their authorized representative;
  • (f) 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 enterprise carried on by a resident of the other Contracting State;
  • (g) the term "fiscal year" means:
    • (i) in the case of Uzbekistan, calendar year from 1 of January to 31 of December of the year under review.
    • (ii) in the case of India, "previous year" as defined under section 3 of the Income-tax Act, 1961;
  • (h) the term "international traffic" means any transport by a ship, aircraft or motor vehicles operated by an enterprise of a Contracting State except when the ship, aircraft or motor vehicle 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 from the laws in force in the Contracting State;
  • (j) 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;
  • (k) the term "tax" means Indian tax or Uzbekistan 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 imposed relating to those taxes.

(2) As regards the application of the Agreement by a Contracting State, any term not defined there in shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Agreement applies.