{"url":"https://lrlabs.ai/t/auto_map_s_9_1_vii_explanation_2","engine":"deterministic","llm_in_path":false,"id":"auto_map_s_9_1_vii_explanation_2","question":"What is the Income-tax Act 2025 successor of s.9(1)(vii) Explanation 2?","answer":"s.9(1)(vii) Explanation 2 (Income-tax Act, 1961) became s.9(7)(b) (Income-tax Act, 2025) with effect from 2026-04-01 — Definition of fees for technical services. Managerial, technical or consultancy services; no make-available condition domestically.","pinpoint":"s.9(7)(b), Income-tax Act 2025 (verified: official CBDT text, 14 Aug 2026)","confidence":"settled","as_at":"14 Aug 2026"}