The Statutory Brief

IT Act 1961 → 2025 / Sections 33AB–44DB

Business income

Sections 33AB–44DB → Sections 45–65

Tea/coffee/rubber account, site restoration, scientific research 35, telecom spectrum, amalgamation/VRS amortisation, minerals

Sections 33AB–44DB of the old Income-tax Act, 1961 · new sections 45–65 under the Income-tax Act, 2025

New reference Sections 45 to 65 (specific business deductions)

Income-tax Act, 1961Sections 33AB–44DB

  • 33AB, 33ABA: deposit-linked deductions for tea/coffee/rubber and site restoration
  • 35: scientific research expenditure; 35CCC/35CCD: agri extension and skill development
  • 35ABA, 35ABB, 35DD, 35DDA: amortisation (spectrum, telecom licence, amalgamation, VRS)
  • 35E, 42: minerals and mineral oil; 44C: head office expenses of non-residents

Applies to FY 2025-26 (AY 2026-27) and earlier years.

Income-tax Act, 2025Sections 45 to 65 (specific business deductions)

  • 48 (with Schedule IX) and 49 (with Schedule X): development and site restoration accounts
  • 45: scientific research; 47: agricultural extension and skill development projects
  • 52: one section for amortisation of telecom, amalgamation/demerger and VRS expenditure
  • 51, 54: minerals and mineral oils; 60: head office expenditure

Applies from tax year 2026-27 (from 1 April 2026).

Section-by-section mapping (13 sections)

1961 ActSubject2025 Act
33ABTea development account, coffee development account and rubber development account48, Schedule IX
33ABASite Restoration Fund49, Schedule X
35Expenditure on scientific research45
35ABAExpenditure for obtaining right to use spectrum for telecommunication services52
35ABBExpenditure for obtaining license to operate telecommunication services52
35CCCExpenditure on agricultural extension project47
35CCDExpenditure on skill development project47
35DDAmortisation of expenditure in case of amalgamation or demerger52
35DDAAmortisation of expenditure incurred under voluntary retirement scheme52
35EDeduction for expenditure on prospecting, etc for certain minerals51
42Special provisions for deductions in the case of business for prospecting, etc. For mineral oils54
44CHead office expenditure of non-residents60
44DBDeductions on business reorganisation of co-operative banks64, 65

Source: CBDT mapping of sections, Income-tax Act 1961 to Income-tax Act 2025.

What changed

Consolidated: four amortisation sections (35ABA, 35ABB, 35DD, 35DDA) become section 52, and the deposit-scheme conditions move to Schedules IX and X.

Practice notes

  • Section 35AD (specified business) and 35D (preliminary expenses) have their own pages.

These are summaries, not the statutory text. Read the bare Act for both sections on the Income Tax Department's official site, which also has a side-by-side comparison utility.

Frequently asked

What is section 33AB called in the new Income-tax Act, 2025?

Section 33AB of the Income-tax Act, 1961 (Tea development account, coffee development account and rubber development account) corresponds to section 48, Schedule IX of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 33ABA called in the new Income-tax Act, 2025?

Section 33ABA of the Income-tax Act, 1961 (Site Restoration Fund) corresponds to section 49, Schedule X of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 35 called in the new Income-tax Act, 2025?

Section 35 of the Income-tax Act, 1961 (Expenditure on scientific research) corresponds to section 45 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 35ABA called in the new Income-tax Act, 2025?

Section 35ABA of the Income-tax Act, 1961 (Expenditure for obtaining right to use spectrum for telecommunication services) corresponds to section 52 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 35ABB called in the new Income-tax Act, 2025?

Section 35ABB of the Income-tax Act, 1961 (Expenditure for obtaining license to operate telecommunication services) corresponds to section 52 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 35CCC called in the new Income-tax Act, 2025?

Section 35CCC of the Income-tax Act, 1961 (Expenditure on agricultural extension project) corresponds to section 47 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What changed in Sections 33AB–44DB under the new Income Tax Act?

Consolidated: four amortisation sections (35ABA, 35ABB, 35DD, 35DDA) become section 52, and the deposit-scheme conditions move to Schedules IX and X.

Related sections

35AD→46100% deduction of capital expenditure for specified businesses (warehousing, hotels, hospitals, pipelines, etc.)35D→44Amortisation of preliminary expenses over five years32→33Depreciation on tangible and intangible business assets