https://www.taxtmi.com/acts?id=3661 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 23 May 2026 11:29:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3661 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. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3661