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of <h1>Income Tax Bill 2025: Clause 52 Sets Amortisation Rules for Telecom, Restructuring, and Retirement Scheme Costs</h1> Clause 52 of the Income Tax Bill, 2025, establishes guidelines for amortising expenditures related to telecommunications services, amalgamation, demerger, and voluntary retirement schemes. It aims to align tax treatment with the economic benefits of these costs over defined periods, impacting businesses involved in corporate restructuring and telecommunications. The clause specifies deduction periods for different expenditures and outlines tax implications for transferring spectrum or licence rights. It emphasizes compliance, allowing the Assessing Officer to rectify income in cases of non-compliance. Clause 52 offers a comprehensive framework compared to existing sections of the Income Tax Act, 1961, integrating various corporate restructuring expenditures.
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