Revision of an agreement

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Full Text of the Document

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....ge 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 of 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 motu, or on request of the assessee, or the c....