[ compiled answer ]
law as at 14 Aug 2026 · settled
What is the Income-tax Act 2025 successor of s.90?
The compiled answer
s.90 (Income-tax Act, 1961) became s.159 (Income-tax Act, 2025) with effect from 2026-04-01 — Double taxation agreements — the treaty-access section. Sub-section map, verified verbatim: s.90(1) agreements+notification → s.159(1); s.90(2) more-beneficial rule → s.159(4); s.90(2A) GAAR override → s.159(6) (Chapter XI); s.90(4) TRC → s.159(8)(a); s.90(5) prescribed documents / Form 10F → s.159(8)(b).
Pinpoint
s.159, Income-tax Act 2025 (verified: official CBDT text, 14 Aug 2026 — cross-confirmed by s.393(2) Note 2's own citations of s.159(1)/(2)/(8))
Computed by a deterministic engine over compiled law — no generative model in the evaluation path. JSON twin: /t/auto_map_s_90.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)