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— official CBDT correspondence
Section 52 — Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.: its source in the Income-tax Act, 1961
Section 52 (Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.) of the Income-tax Act, 2025 consolidates Section 35ABA, Section 35ABB, Section 35DD and Section 35DDA of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 35ABA — Expenditure for obtaining right to use spectrum for telecommunication services
- Section 35ABB — Expenditure for obtaining licence to operate telecommunication services
- Section 35DD — Amortisation of expenditure in case of amalgamation or demerger
- Section 35DDA — Amortisation of expenditure incurred under voluntary retirement scheme
read both texts · §35ABA (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.
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