INDIA – Meaning of India as per Income Tax Act

India [Section 2(25A)]

The term ‘India’ means –

(i)  the territory of India as per Article 1 of the Constitution,

(ii)  its territorial waters, seabed and subsoil underlying such waters,

(iii)  continental shelf,

(iv)  exclusive economic zone or

(v)  any other specified maritime zone and the air space above its territory and territorial waters.

Specified maritime zone means the maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976.