{"url":"https://lrlabs.ai/t/auto_map_s_90","engine":"deterministic","llm_in_path":false,"id":"auto_map_s_90","question":"What is the Income-tax Act 2025 successor of s.90?","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))","confidence":"settled","as_at":"14 Aug 2026"}