Definition of payment actually made for spectrum fees governs timing of deduction and recomputation after termination. Definition of payment has actually been made for spectrum expenditure: an upfront payment qualifies as payment made irrespective of the previous year in which liability arose under the assessee's accounting method; where deferred payment is allowed, the amount treated as payment made is that which would have been payable on an upfront basis irrespective of the previous year. If deferred payment scheme conditions are breached and the Department of Telecommunications terminates the allotment, the Assessing Officer shall recompute income by deeming the total amount paid up to termination as payment made and the spectrum to have been in force until termination for determining the relevant previous year.