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— official CBDT correspondence
Section 35DDA — Amortisation of expenditure incurred under voluntary retirement scheme: where it sits in the Income-tax Act, 2025
As per the official CBDT correspondence, Section 35DDA (Amortisation of expenditure incurred under voluntary retirement scheme) of the Income-tax Act, 1961 corresponds to Section 52 and Section 66 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.
- Section 66 — Interpretation
read both texts · §35DDA (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 35DDA 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, Section 66.
What does Section 35DDA of the Income-tax Act, 1961 deal with?
Section 35DDA — "Amortisation of expenditure incurred under voluntary retirement scheme", 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 35CCC — Expenditure on agricultural extension project
- Section 35CCD — Expenditure on skill development project
- Section 35D — Amortisation of certain preliminary expenses
- Section 35DD — Amortisation of expenditure in case of amalgamation or demerger
- Section 35E — Deduction for expenditure on prospecting, etc., for certain minerals
- Section 36 — Other deductions
- Section 37 — General
- Section 38 — Building, etc., partly used for business, etc., or not exclusively so used
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