{"url":"https://lrlabs.ai/t/auto_map_s_9_1_i_explanations_4a_7_indirect_transfer","engine":"deterministic","llm_in_path":false,"id":"auto_map_s_9_1_i_explanations_4a_7_indirect_transfer","question":"What is the Income-tax Act 2025 successor of s.9(1)(i) Explanations 4A–7 (indirect transfer)?","answer":"s.9(1)(i) Explanations 4A–7 (indirect transfer) (Income-tax Act, 1961) became s.9(10) (Income-tax Act, 2025) with effect from 2026-04-01 — Indirect transfer — share/interest deriving substantial value from Indian assets. INR 10 crore + 50% substantiality at s.9(10)(b); 5% small-holder carve-outs at (10)(g).","pinpoint":"s.9(10), Income-tax Act 2025 (verified: official CBDT text, 14 Aug 2026)","confidence":"settled","as_at":"14 Aug 2026"}