[ compiled answer ]
law as at 14 Aug 2026 · settled
What is the Income-tax Act 2025 successor of s.2(37A)(iii)?
The compiled answer
s.2(37A)(iii) (Income-tax Act, 1961) became s.2(90)(c) (Income-tax Act, 2025) with effect from 2026-04-01 — 'Rates in force' for non-resident withholding. For s.393(2) Sl. 17: the Finance Act rate OR the rate specified in a s.159(1)/(2) agreement, whichever is applicable.
Pinpoint
s.2(90)(c), Income-tax Act 2025 (verified: official CBDT text, 14 Aug 2026)
Computed by a deterministic engine over compiled law — no generative model in the evaluation path. JSON twin: /t/auto_map_s_2_37a_iii.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)