{"url":"https://lrlabs.ai/t/auto_map_s_197","engine":"deterministic","llm_in_path":false,"id":"auto_map_s_197","question":"What is the Income-tax Act 2025 successor of s.197?","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))","confidence":"settled","as_at":"14 Aug 2026"}