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Section mapping · DTAA beneficial-rate election

Section 90(2) (ITA 1961) → 90(2) (ITA 2025)

Mapping type: directConfidence: KB-unverifiedAs of: 2026-08-04
Section comparison
ITA 1961ITA 2025
90(2)
DTAA beneficial-rate election
90(2)

The internal knowledge base marks this mapping kb-unverified; primary correlation verification remains pending.

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