[ compiled answer ]
law as at 14 Aug 2026 · settled
What is the Income-tax Act 2025 successor of s.9(1)(vi) Explanation 2?
The compiled answer
s.9(1)(vi) Explanation 2 (Income-tax Act, 1961) became s.9(6)(b) (Income-tax Act, 2025) with effect from 2026-04-01 — Definition of royalty. Limbs (i)-(vii); equipment limb at (b)(v), copyright limb at (b)(vi).
Pinpoint
s.9(6)(b), 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_9_1_vi_explanation_2.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)