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[Section 52]
[Entire Act]
Union of India - Subsection
Section 52(1) in The Income Tax Act, 2025
| Sl. No. | Nature of expenditure | Initial tax year | Number of tax years over which deduction of expenditure is allowable in equal instalments |
| A | B | C | D |
| 1. | Expenditure incurred by an Indian company, wholly and exclusively for the purposes of amalgamation or demerger of an undertaking. | Tax year in which such amalgamation or demerger takes place. | Five tax years. |
| 2. | Amount paid to an employee in connection with his voluntary retirement as per any scheme of voluntary retirement. | Tax year in which such payment is made. | Five tax years. |
| 3. | Capital expenditure incurred and actually paid for acquiring any right to use spectrum for telecommunication services (spectrum fee). | Tax year in which, —(a) the business to operate telecom services is commenced; or(b) spectrum fee is actually paid,whichever is later. | Number of years commencing from the initial tax year and ending in the tax year up to which the spectrum for which the fee is paid remains in force. |
| 4. | Capital expenditure incurred and actually paid for acquiring any right to operate telecommunication services (herein referred to as licence fee). | Tax year in which, —(a) the business to operate telecom services is commenced; or(b) licence fee is actually paid,whichever is later. | Number of years commencing from the initial tax year and ending in the tax year up to which the licence for which the fee is paid remains in force. |