Direct Tax Avoidance Agreements

SUDAN

Article 3 : 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 U.N. Agreement on the Law of the Sea;

(b)  the term the Sudan means the Republic of the Sudan and, when used in the geographical sense, it includes any area outside the territorial sea of the Republic of the Sudan, which in accordance with international law, has been or may hereafter be designated under the laws of the Republic of the Sudan, concerning the continental shelf, as an area within which the sovereign right of the Republic of the Sudan with respect to the seabed and sub-soil and their natural resources may be exercised.

(c)  the terms Contracting State and the other Contracting State mean the Republic of India or the Republic of the Sudan 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 competent authority means :

(ii)  in India : the Central Government in the Ministry of Finance (Department of Revenue) or its authorized representative;

(iii)  in the Sudan : the Minister of Finance and National Economy or his authorized representative;

(j)  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;

(k)  the term tax means Indian or the Sudanese 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;

(l)  the term fiscal year means:

(i)  in the case of India: the financial year beginning on the 1st day of April;

(ii)  in the case of the Sudan: the financial year beginning on the first day of January.

2. As regards the application of the Agreement by a Contracting State any term not defined therein 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 and any meaning under the applicable tax laws of that State shall prevail over a meaning given to the term under other laws of that State.