Spectrum use fee amortisation allowed over relevant years, with recapture and assessment recomputation on non compliance. Capital expenditure to acquire a right to use spectrum qualifies for a deduction equal to the appropriate fraction of the amount actually paid in each relevant previous year; relevant years begin with the year of payment (or business commencement if payment precedes start), and the appropriate fraction is one divided by the number of relevant years. Provisions applicable to analogous licence deductions apply to spectrum. If a claimed deduction is later non compliant, it is deemed wrongly allowed, the Assessing Officer may re compute total income and rectify the assessment, and correction provisions apply with the period reckoned from the end of the year when the failure occurred.