https://www.taxtmi.com/acts?id=21401 Capital expenditure for acquiring the right to use spectrum is deductible over the relevant previous years by allowing an annual deduction equal to the appropriate fraction of the amount actually paid; relevant previous years commence with the year of payment or business commencement and continue while the spectrum is in force, and the allowance is conditional on actual payment regardless of accounting liability. en-us Wed, 11 May 2016 18:56:17 +0530 Wed, 27 Aug 2025 13:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21401 Capital expenditure for acquiring the right to use spectrum is deductible over the relevant previous years by allowing an annual deduction equal to the appropriate fraction of the amount actually paid; relevant previous years commence with the year of payment or business commencement and continue while the spectrum is in force, and the allowance is conditional on actual payment regardless of accounting liability. Act-Rules Income Tax Wed, 11 May 2016 18:56:17 +0530 https://www.taxtmi.com/acts?id=21401