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— official CBDT correspondence

Section 35ABB — Expenditure for obtaining licence to operate telecommunication services: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, Section 35ABB (Expenditure for obtaining licence to operate telecommunication services) of the Income-tax Act, 1961 corresponds to Section 52 (Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.) of the Income-tax Act, 2025.

corresponding provisions · income-tax act, 2025

  • Section 52 — Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.

read both texts · §35ABB (1961) vs §52 (2025)

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 35ABB of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?

No — its subject matter continues in the Income-tax Act, 2025 as Section 52.

What does Section 35ABB of the Income-tax Act, 1961 deal with?

Section 35ABB — "Expenditure for obtaining licence to operate telecommunication services", under CHAPTER IV - COMPUTATION OF TOTAL INCOME of the Income-tax Act, 1961.

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same chapter · chapter iv - computation of total income · income-tax act, 1961

  • Section 35 — Expenditure on scientific research
  • Section 35A — Expenditure on acquisition of patent rights or copyrights
  • Section 35AB — Expenditure on know-how
  • Section 35ABA — Expenditure for obtaining right to use spectrum for telecommunication services
  • Section 35AC — Expenditure on eligible projects or schemes
  • Section 35AD — Deduction in respect of expenditure on specified business
  • Section 35CCA — Expenditure by way of payment to associations and institutions for carrying out rural development programmes
  • Section 35CCB — Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources

frequently looked up · income-tax act, 1961

§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281