[ compiled answer ]
law as at 14 Aug 2026 · settled
What is the Income-tax Act 2025 successor of s.197?
The compiled answer
s.197 (Income-tax Act, 1961) became s.395 (Income-tax Act, 2025) with effect from 2026-04-01 — Certificates for lower or nil deduction. s.395 ('Certificates') carries the certificate machinery.
Pinpoint
s.395, Income-tax Act 2025 (verified: official CBDT text, 14 Aug 2026 (section title verified; internal structure not yet span-verified))
Computed by a deterministic engine over compiled law — no generative model in the evaluation path. JSON twin: /t/auto_map_s_197.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)