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Q. With reference to 'Totalisation Agreement', which one of the following Statement is correct?
(a) It is a tariff reduction agreement between developed and developing countries under WTO norms.
(b) It is a technology transfer agreement between developed and developing countries of the Paris Climate Change agreement.
(c) It is a bilateral treaty between two countries that integrates the social security laws of two countries.
(d) It is a bilateral tax treaty between two countries to avoid double taxation.