[ compiled answer ]
law as at 14 Aug 2026 · settled
What is the Income-tax Act 2025 successor of Explanation to s.9(2) (Finance Act 2010)?
The compiled answer
Explanation to s.9(2) (Finance Act 2010) (Income-tax Act, 1961) became s.9(11) (Income-tax Act, 2025) with effect from 2026-04-01 — Ishikawajima reversal — interest/royalty/FTS deemed to accrue without Indian presence. Whether or not the non-resident has a residence, place of business, business connection, or rendered services in India.
Pinpoint
s.9(11), Income-tax Act 2025 (verified: official CBDT text, 14 Aug 2026)
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