Income Tax Act, 2025
Section 6: Ins. by Act 28 of 2016, s. 16 (w.e.f. 12017).
6. Ins. by Act 28 of 2016, s. 16 (w.e.f. 12017).
193
allowed for each of the relevant previous years, a deduction equal to the appropriate fraction of the
amount of such expenditure.
(2) The provisions contained in sub-sections (2) to (8) of section 35 ABB, shall apply as if for the
word “licence”, the word “spectrum” had been substituted.
(3) Where, in a previous year, any deduction has been claimed and granted to the assessee under
sub-section (1), and, subsequently, there is failure to comply with any of the provisions of this section,
then,—
(a) the deduction shall be deemed to have been wrongly allowed;
(b) the Assessing Officer may, notwithstanding anything contained in this Act, re-compute the
total income of the assessee for the said previous year and make the necessary rectification;
(c) the provisions of section 154 shall, so far as may be, apply and the period of four years
specified in sub-section (7) of that section being reckoned from the end of the previous year in which
the failure to comply with the provisions of this section takes place.
Explanation.—For the purposes of this section,—
(i) “relevant previous years” means,—
(A) in a case where the spectrum fee is actually paid before the commencement of the business to
operate telecommunication services, the previous years beginning with the previous year in which
such business commenced;
(B) in any other case, the previous years beginning with the previous year in which the spectrum
fee is actually paid,
and the subsequent previous year or years during which the spectrum, for which the fee is paid,
shall be in force;
(ii) “appropriate fraction” means the fraction, the numerator of which is one and the denominator of
which is the total number of the relevant previous years;
(iii) “payment has actually been made” means 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 or payable in such manner as may be prescribed.]
1[35ABB. Expenditure for obtaining licence to operate telecommunication services.—(1) In
respect of any expenditure, being in the nature of capital expenditure, incurred 2[for acquiring any right to
operate telecommunication services either before the commencement of the business to operate
telecommunication services or thereafter at any time during any previous year] and for which payment
has actually been made to obtain a licence, there shall, subject to and in accordance with the provisions of
this section, be allowed for each of the relevant previous years, a deduction equal to the appropriate
fraction of the amount of such expenditure.
Explanation.—For the purposes of this section,—
3[(i) “relevant previous years” means,—
(A) in a case where the licence fee is actually paid before the commencement of the business
to operate telecommunication services, the previous years beginning with the previous year in
which such business commenced;
(B) in any other case, the previous years beginning with the previous year in which the
licence fee is actually paid,
The provisions contained in sub-sections
to
of section 35 ABB, shall apply as if for the
word “licence”, the word “spectrum” had been substituted.
Where, in a previous year, any deduction has been claimed and granted to the assessee under
sub-section
the deduction shall be deemed to have been wrongly allowed;
the Assessing Officer may, notwithstanding anything contained in this Act, re-compute the
total income of the assessee for the said previous year and make the necessary rectification;
the provisions of section 154 shall, so far as may be, apply and the period of four years
specified in sub-section
of that section being reckoned from the end of the previous year in which
the failure to comply with the provisions of this section takes place.
Explanation.—For the purposes of this section,—
“relevant previous years” means,—
in a case where the spectrum fee is actually paid before the commencement of the business to
operate telecommunication services, the previous years beginning with the previous year in which
such business commenced;
in any other case, the previous years beginning with the previous year in which the spectrum
fee is actually paid,
and the subsequent previous year or years during which the spectrum, for which the fee is paid,
shall be in force;
“appropriate fraction” means the fraction, the numerator of which is one and the denominator of
which is the total number of the relevant previous years;
“payment has actually been made” means 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 or payable in such manner as may be prescribed.]
1[35ABB. Expenditure for obtaining licence to operate telecommunication services.—
In
respect of any expenditure, being in the nature of capital expenditure, incurred 2[for acquiring any right to
operate telecommunication services either before the commencement of the business to operate
telecommunication services or thereafter at any time during any previous year] and for which payment
has actually been made to obtain a licence, there shall, subject to and in accordance with the provisions of
this section, be allowed for each of the relevant previous years, a deduction equal to the appropriate
fraction of the amount of such expenditure.
Explanation.—For the purposes of this section,—
3[
“relevant previous years” means,—
in a case where the licence fee is actually paid before the commencement of the business
to operate telecommunication services, the previous years beginning with the previous year in
which such business commenced;
in any other case, the previous years beginning with the previous year in which the
licence fee is actually paid,