Direct Tax Avoidance Agreements

Zambia

Chapter II – Definitions

ARTICLES 3 - General definitions -1. In this Convention, unless the context otherwise requires :

(a) the terms a Contracting State and the other contracting State mean India or Zambia, as the context requires ;

(b) the term tax means Indian tax or Zambian 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 ;

(c) the term person includes individuals, companies and all other entries which are treated as taxable units under the taxation laws in force in the respective Contracting States ;

d)  the term company means any body corporate or any entity which is treated as a company under the taxation laws in force in the respective Contracting States ;

(e) 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 other Contracting State ;

(f)  the term competent authority means in the case of India, the Central Government in the Ministry of Finance (Department of Revenue); and in the case of Zambia, the Commissioner of Taxes or his authorised representative;

(g) the term nationals means :

(i) in respect of India :

all individuals possessing the nationality of India and all legal persons, partnerships and associations deriving their status from the law in force in India ;

(ii) in respect of Zambia :

all individuals possessing the nationality of Zambia and all legal persons, partnerships and associations deriving their status as such from the law in force in Zambia.

2. In the application of the provisions of this Convention by one of the Contracting States, any term not defined herein shall, unless the context otherwise requires, have the meaning which it has under the laws in force in that State relating to the taxes which are the subject of this Convention