Section 35ABB

Section 35ABA

It is for License of Telecommunication Service

(Mobile Service )

It is for License of Spectrum Fees

(Internet Service  like 4G etc)

Amt paid for Telecommunication Service is allowed over life of license

Provisions for 35ABB will apply same to same for Section 35ABA

Coconditions not fulfilled in Section 35ABA

  • AO will recompute the income and make rectification of that year without taking into account this Deduction
  • Period of 4 years for Section 154 will be applicable from year conditions not fulfilled
  1. Income Tax
  2. PGBP Income

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.