Section 286(9)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 286(9)] [Section 286] [Entire Act]

Union of India - Subsection

Section 286(9)(b) in The Income Tax Act, 1961

(b)[ "agreement" means a combination of all of the following agreements, namely: - [Substituted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]

(i)an agreement entered into under sub-section (1) of section 90 or sub-section (1) of section 90A; and

(ii)an agreement for exchange of the report referred to in sub-section (2) and notified by the Central Government;]

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Union of India - Subsection

Section 286(9)(b) in The Income Tax Act, 1961