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Insertion of new section 35ABA.

Section 16 - Act - DIRECT TAXES - Finance Act - Section 16 - 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 f .....

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reafter at any time during any previous year and for which payment has actually been made to obtain a right to use spectrum, there shall, subject to and in accordance with the provisions of this section, be allowed for each of the relevant previous y .....

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e, 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 w .....

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r 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 purpos .....

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