{"url":"https://lrlabs.ai/t/auto_map_s_206aa","engine":"deterministic","llm_in_path":false,"id":"auto_map_s_206aa","question":"What is the Income-tax Act 2025 successor of s.206AA?","answer":"s.206AA (Income-tax Act, 1961) became s.397(2) (Income-tax Act, 2025) with effect from 2026-04-01 — Higher TDS where PAN not furnished. Higher of provision rate / rates in force / 20% (s.397(2)(b)(i)). s.397(2)(c)(ii) preserves the Rule 37BC-lineage relief for non-residents on prescribed conditions.","pinpoint":"s.397(2), Income-tax Act 2025 (verified: official CBDT text, 14 Aug 2026)","confidence":"settled","as_at":"14 Aug 2026"}