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of <h1>Income Tax Bill 2025: Clause 52 Details Deductions for Telecom Expenses, Amalgamations, and Voluntary Retirement Schemes</h1> Clause 52 of the Income Tax Bill, 2025, outlines the amortization of specific expenditures related to telecommunications services, amalgamations, demergers, and voluntary retirement schemes. It allows deductions for these expenses over specified tax years. For telecommunications services, deductions for spectrum or license fees are spread over the duration for which the rights remain valid. The clause also addresses the transfer of rights, detailing the tax implications and conditions for deductions. It includes provisions for recomputation of income if compliance failures occur and specifies how deductions apply in business reorganizations.
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