Section 6A(1)(b) in Income Tax Rules, 1962

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Union of India - Subsection

Section 6A(1)(b) in Income Tax Rules, 1962

(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 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.

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Union of India - Subsection

Section 6A(1)(b) in Income Tax Rules, 1962