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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

The Income Tax Act, 1961 UNION OF INDIA India The Income Tax Act, 1961 Act

such amalgamation or demerger not taken place.". 18. Amendment of section 35ABB. - In section 35ABB of the Income-tax Act,- (a) in sub-section

The Income Tax Act, 2025 UNION OF INDIA India The Income Tax Act, 2025 Act