{"url":"https://lrlabs.ai/t/auto_map_s_115a","engine":"deterministic","llm_in_path":false,"id":"auto_map_s_115a","question":"What is the Income-tax Act 2025 successor of s.115A?","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)","confidence":"settled","as_at":"14 Aug 2026"}