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<h1>Finance Bill 2016: Amendment to Section 66E Declares Radio-Frequency Spectrum Assignment as a Service</h1> Clause 147 of the Finance Bill, 2016 proposes an amendment to section 66E of the 1994 Act by adding clause (j). This addition classifies the assignment by the government of the right to use the radio-frequency spectrum, along with any subsequent transfers, as a declared service.