[ compiled answer ]
law as at 14 Aug 2026 · settled
What is the Income-tax Act 2025 successor of s.9(1)(vi) Explanation 4?
The compiled answer
s.9(1)(vi) Explanation 4 (Income-tax Act, 1961) became s.9(6)(c)(i) (Income-tax Act, 2025) with effect from 2026-04-01 — Software-deeming — right to use computer software is royalty. Domestic deeming stands under the 2025 Act; Engineering Analysis relieves only THROUGH the treaty via s.159(4). NOTE: Sub-clause is ROMAN (i). The '(c)(1)' numbering circulating in secondary reproductions is imprecise — corrected against the official text this session.
Pinpoint
s.9(6)(c)(i), 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_4.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)