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[Cites 0, Cited by 0] [Section 511(10)] [Section 511] [Entire Act]

Union of India - Subsection

Section 511(10)(b) in The Income Tax Act, 2025

(b)"agreement" means a combination of all of the following agreements:—
(i)an agreement entered into under section 159(1) or (2); and
(ii)an agreement for exchange of the report referred to in sub-section (2) and notified by the Central Government;