(6)For the purposes of this section, -(i)"agreement" means an agreement referred to in sub-section (1) of section 92CC;(ii)the assessment or reassessment proceedings for an assessment year shall be deemed to have been completed where -(a)an assessment or reassessment order has been passed; or(b)no notice has been issued under sub-section (2) of section 143 till the expiry of the limitation period provided under the said section.'
