{"url":"https://lrlabs.ai/t/auto_map_chapter_x_a_gaar_ss_95_102","engine":"deterministic","llm_in_path":false,"id":"auto_map_chapter_x_a_gaar_ss_95_102","question":"What is the Income-tax Act 2025 successor of Chapter X-A (GAAR, ss.95–102)?","answer":"Chapter X-A (GAAR, ss.95–102) (Income-tax Act, 1961) became Chapter XI (ss.178–184) (Income-tax Act, 2025) with effect from 2026-04-01 — General Anti-Avoidance Rule. s.178 'Applicability of General Anti-Avoidance Rule'; the s.159(6) treaty override points here.","pinpoint":"Chapter XI (ss.178–184), Income-tax Act 2025 (verified: official CBDT text, 14 Aug 2026 (chapter title and s.178 heading verified))","confidence":"settled","as_at":"14 Aug 2026"}