RULE 115 INCOME-TAX RULES 2026 Revision of an agreement.
RULE 115 INCOME-TAX RULES 2026 RULE 115 INCOME-TAX RULES 2026 Revision of an agreement. 115. (1) An agreement, subsequent to it having been entered into, may be revised by the Board, if,— (a) there is a change in critical assumptions or failure to meet a condition subject to which the agreement has been entered into; or… Read More »