What is India?

By Vijay Kumar

Article 1(3) of the Constitution says, “The territory of India shall comprise—

(a) the territories of the States;

(b) the Union territories specified in the First Schedule; and

(c) such other territories as may be acquired.”

Section 2(27) 0f the Customs Act says,

India” includes the territorial waters of India;

Section 2(25A) of the Income Tax Act says,

India shall be deemed to include the Union territories of Dadra and Nagar Haveli, Goa, Daman and Diu, and Pondicherry .

Now this is sought to be amended in the Finance Bill to state that India means

the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and subsoil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zone s Act, 1976, and the air space above its territory and territorial waters.

This amendment will take effect retrospectively from 25th August, 1976.