Home > Income Tax Act 2025 > Section-51Last Updated: Feb 21st 2025
Section-51 provides for amortisation of expenditure for prospecting certain minerals. Learn to understand the section-51 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
whichever is less
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.