Expenditure for obtaining right to use spectrum for telecommunication services.

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..... um for telecommunication services either before the commencement of the business or thereafter 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 years, a deduction equal to the appropriate fraction of the amou .....

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..... koned 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 .....

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