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Income-tax (24th Amendment) Rules 2016 - Expenditure for obtaining right to use spectrum for telecommunication services.

Income Tax - 89/2016 - Dated:- 4-10-2016 - MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 89/2016 New Delhi, the 4th October, 2016 INCOME-TAX S.O. 3145(E).-In exercise of the powers conferred by clause (iii) of Explanation to section 35ABA and section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes, hereby, makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called .....

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ent 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 the Department of Telecommunications, Government of India to make deferred payment, the amount which would have been payable by the assessee had he opted for full upfront payment of spectrum .....

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