Definition of terms in agreements clarified: agreement definitions prevail; otherwise Income tax Act meanings and Central Government explanations apply. Amendment to section 90A provides that if a term used in an agreement adopted under that section is defined in the agreement, the agreement's definition applies; if the term is not defined in the agreement but is defined in the Income-tax Act, the Act's meaning and any Explanation by the Central Government apply. The provision is effective from 1 April 2018 for assessment year 2018-2019 onward.