{"url":"https://lrlabs.ai/t/auto_map_s_9_1_i_explanation_2a_sep","engine":"deterministic","llm_in_path":false,"id":"auto_map_s_9_1_i_explanation_2a_sep","question":"What is the Income-tax Act 2025 successor of s.9(1)(i) Explanation 2A (SEP)?","answer":"s.9(1)(i) Explanation 2A (SEP) (Income-tax Act, 1961) became s.9(9)(d) (Income-tax Act, 2025) with effect from 2026-04-01 — Significant economic presence. Including provision of download of data or software; thresholds as prescribed.","pinpoint":"s.9(9)(d), Income-tax Act 2025 (verified: official CBDT text, 14 Aug 2026)","confidence":"settled","as_at":"14 Aug 2026"}