{"url":"https://lrlabs.ai/t/auto_map_s_2_37a_iii","engine":"deterministic","llm_in_path":false,"id":"auto_map_s_2_37a_iii","question":"What is the Income-tax Act 2025 successor of s.2(37A)(iii)?","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)","confidence":"settled","as_at":"14 Aug 2026"}