Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Spectrum fee deduction rules define actual payment, deferred payment, and recomputation on termination of allotment. Rule 6A governs the meaning of payment has actually been made for section 35ABA in respect of spectrum fee expenditure. It covers both full upfront payment and deferred payment under the Department of Telecommunications scheme, and in deferred payment cases it deems the amount payable under an upfront option as the relevant payment. If the assessee breaches scheme conditions and spectrum allotment is terminated, the Assessing Officer must recompute total income for the year of claimed deduction on specified deeming assumptions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Spectrum fee deduction rules define actual payment, deferred payment, and recomputation on termination of allotment.
Rule 6A governs the meaning of payment has actually been made for section 35ABA in respect of spectrum fee expenditure. It covers both full upfront payment and deferred payment under the Department of Telecommunications scheme, and in deferred payment cases it deems the amount payable under an upfront option as the relevant payment. If the assessee breaches scheme conditions and spectrum allotment is terminated, the Assessing Officer must recompute total income for the year of claimed deduction on specified deeming assumptions.
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