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[Cites 0, Cited by 0] [Section 52(2)] [Section 52] [Entire Act]

Union of India - Subsection

Section 52(2)(d) in The Income Tax Act, 2025

(d)is transferred, whether in whole or in part, and the proceeds of the transfer (so far as they consist of capital sums) are equal or greater than the amount of expenditure incurred remaining unallowed, no deduction for such expenditure shall be allowed under sub-section (1) in respect of the tax year in which the licence or spectrum is transferred or in respect of any subsequent tax year or years;