[ compiled answer ]
law as at 14 Aug 2026 · settled
What is the Income-tax Act 2025 successor of s.115A?
The compiled answer
s.115A (Income-tax Act, 1961) became s.207(2) (Income-tax Act, 2025) with effect from 2026-04-01 — Tax rate on royalty and fees for technical services of non-residents. 20% on gross royalty AND FTS (Table Sl. 1 and 2) — the Finance Act 2023 doubled rate carried into the 2025 Act unchanged; FA 2026 made no change. Effective 20.8%/21.84% with surcharge and cess. s.207(3) drops the CG-approval conditions for software royalty to Indian residents.
Pinpoint
s.207(2), Income-tax Act 2025 (verified: official CBDT text, 14 Aug 2026)
Computed by a deterministic engine over compiled law — no generative model in the evaluation path. JSON twin: /t/auto_map_s_115a.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)