{"url":"https://lrlabs.ai/t/auto_map_explanation_to_s_9_2_finance_act_2010","engine":"deterministic","llm_in_path":false,"id":"auto_map_explanation_to_s_9_2_finance_act_2010","question":"What is the Income-tax Act 2025 successor of Explanation to s.9(2) (Finance Act 2010)?","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)","confidence":"settled","as_at":"14 Aug 2026"}