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of <h1>Definition of 'Agreement' in Income Act 1961: Combination of Agreements under Sections 90(1), 90A(1), and 286(2) for Report Exchange.</h1> An 'Agreement' under section 286(9)(b) of the Income Act 1961 refers to a combination of two specific agreements: one made under section 90(1) or section 90A(1), and another concerning the exchange of reports as specified in section 286(2) and notified by the Central Government.
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