{"url":"https://lrlabs.ai/t/auto_map_s_195a","engine":"deterministic","llm_in_path":false,"id":"auto_map_s_195a","question":"What is the Income-tax Act 2025 successor of s.195A?","answer":"s.195A (Income-tax Act, 1961) became s.393(10) (Income-tax Act, 2025) with effect from 2026-04-01 — Gross-up of net-of-tax contracts. Income increased so that income minus tax equals the net amount payable.","pinpoint":"s.393(10), Income-tax Act 2025 (verified: official CBDT text, 14 Aug 2026)","confidence":"settled","as_at":"14 Aug 2026"}