Section 35ABB in The Income Tax Act, 1961
35ABB. Expenditure for obtaining licence to operate telecommunication services.
[Inserted by Act 26 of 1997, Section
Section 18 in Finance Act, 1999
18. Amendment of section 35ABB.
- In section 35ABB of the Income-tax Act,- (a) in sub-section
Section 34A , Section 35 , Section 35A , Section 35AB , Section 35ABA, Section 35ABB , Section 35AC , Section 35AD , Section 35CCA , Section 35CCB , Section 35CCC , Section 35CCD , Section
laid down in section 70(1)(ze). [ Similar to Section 35ABA, Section 35ABB , Section 35DD and Section 35DDA from The Income Tax Act, 1961. Read
that tax year; (s) the deduction referred to in section 35ABA, 35ABB, 35D, 35DD, 35DDA, 35E or the first proviso to section