Expenditure for obtaining right to use spectrum for telecommunication services

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....essee has opted and been allowed by the Department of Telecommunications, Government of India to make full upfront payment of spectrum fee, the actual payment of expenditure irrespective of the previous year in which the liability for the expenditure was incurred according to the method of accounting regularly employed by the assessee; (b) where an assessee has opted and been allowed by t....

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....bsp;shall re-compute the total income of the assessee for the previous year in which the deduction has been claimed and granted to him by deeming that,- (i) the total amount of spectrum fee paid up to the date of termination is the amount of "payment actually been made"; (ii) the spectrum was in force up to the date of its termination for the purpose of computing "relevant previo....