{"url":"https://lrlabs.ai/t/auto_map_s_92f_iiia","engine":"deterministic","llm_in_path":false,"id":"auto_map_s_92f_iiia","question":"What is the Income-tax Act 2025 successor of s.92F(iiia)?","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)","confidence":"settled","as_at":"14 Aug 2026"}