[ compiled answer ]
law as at 14 Aug 2026 · settled
What is the Income-tax Act 2025 successor of s.92F(iiia)?
The compiled answer
s.92F(iiia) (Income-tax Act, 1961) became s.173(c) (Income-tax Act, 2025) with effect from 2026-04-01 — Definition of permanent establishment (domestic). 'includes a fixed place of business through which the business of the enterprise is wholly or partly carried on' — cross-referenced by s.9(5)(b)(iii).
Pinpoint
s.173(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_92f_iiia.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)