Sample opening paragraph. It answers the question in the title directly in two to three sentences, so a reader — or an AI assistant — can take the conclusion without scrolling. The detail and the authority for it follow below.
What changed in the 2025 Act?
Sample paragraph. Section and rule references are written in full — section 9(1)(vi) of the Income-tax Act, 1961, and the corresponding provision of the 2025 Act — so the article is unambiguous to readers and crawlers alike.
Pull-quote component — the one sentence the reader should remember.
What are the rates and thresholds?
Rates, thresholds and comparisons are presented as real HTML tables, never as images.
| Payment | Provision | Withholding rate |
|---|---|---|
| Software licence fee | Section 9(1)(vi), Income-tax Act, 1961 | [Sample] |
| Cloud subscription | [Corresponding 2025 Act provision] | [Sample] |
| Technical services | Section 9(1)(vii), Income-tax Act, 1961 | [Sample] |
How does treaty relief apply?
Sample paragraph. H2 and H3 headings are phrased as the sub-questions readers actually ask, and heading order runs H1 → H2 → H3 without skips.
A sub-question, styled as the reader asks it
Sample paragraph with an internal link to the relevant service page and related articles.
Sources
- Income-tax Act, 1961, section 9(1)(vi)
- [Corresponding 2025 Act provision]
- [CBDT circular, with link]
- [Case law, with citation and link]