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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 (i .....

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the Income-tax (24th Amendment) Rules, 2016. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, after rule 6, the following rule shall be inserted, namely:- 6A.Expenditure for ob .....

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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 ass .....

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fee 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. (2) In case of deferred payment referred to in clause (b) of sub-rule (1), where t .....

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