Agreement - Definition / Legal Terminology - Income Tax

For the purposes of section 286(9)(b) of the Income Act 1961. Agreement means a combination of all of the following agreements, namely: (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;