Section mapping · Amortisation of expenditure in case of amalgamation or demerger
Section 35DD (ITA 1961) → 52 (ITA 2025)
Section 35DD of the Income-tax Act, 1961 corresponds to section 52 of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: directConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 35DD Amortisation of expenditure in case of amalgamation or demerger | 52 Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc. |
This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.
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