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
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Davneet Singh
Davneet Singh is a graduate from Indian Institute of Technology, Kanpur. He has been teaching from the past 7 years. He provides courses for Mathematics and Science from Class 6 to 12. You can learn personally from here