{"url":"https://lrlabs.ai/t/auto_map_s_9_1_vi_explanations_5_and_6","engine":"deterministic","llm_in_path":false,"id":"auto_map_s_9_1_vi_explanations_5_and_6","question":"What is the Income-tax Act 2025 successor of s.9(1)(vi) Explanations 5 and 6?","answer":"s.9(1)(vi) Explanations 5 and 6 (Income-tax Act, 1961) became s.9(6)(c)(ii) and (c)(iii) (Income-tax Act, 2025) with effect from 2026-04-01 — Royalty deeming — possession/control immaterial; 'process' includes satellite transmission.","pinpoint":"s.9(6)(c)(ii) and (c)(iii), Income-tax Act 2025 (verified: official CBDT text, 14 Aug 2026)","confidence":"settled","as_at":"14 Aug 2026"}