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Insertion of new section 35ABA- Expenditure for obtaining right to use spectrum for telecommunication services.

Clause 16 - Bill - DIRECT TAXES - Bill - Clause 16 - Insertion of new section 35ABA. 16. After section 35AB of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2017, namely:- Expenditure for obtaining right to use spectrum for telecommunication services. 35ABA. (1) In respect of any expenditure, being in the nature of capital expenditure, incurred for acquiring any right to use spectrum for telecommunication services either before the commencemen .....

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en substituted. 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 sp .....

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