Revision of an agreement

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..... hange in law that modifies any matter covered by the agreement but is not of the nature which renders the agreement to be non-binding ; or ( c ) there is a request from competent authority in the other country requesting revision of agreement, in case of bilateral or multilateral agreement. (2) An agreement may be revised by the Board either suo moto or on request of the assessee or the c .....

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..... owed so far as they apply. (7) The revised agreement shall include the date till which the original agreement is to apply and the date from which the revised agreement is to apply. ] ---------------------- Notes:- 1. Inserted vide Notification No. 36/2012, Dated 30-8-2012 - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regul .....

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