52 — 52. Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.
IT Rules
Original Rule Text
52. Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc. — Tax deductions for specified expenditures like amortization of telecommunications, amalgamation/demerger, voluntary retirement schemes, etc., are allowed in equal installments over a specified number... — Rule 52 of IT2025