(2)In case of deferred payment referred to in clause (b) of sub-rule (1), where there is failure by the assessee to comply with any of the conditions specified by the scheme of the Department of Telecommunications, Government of India and Department of Telecommunications terminates the allotment or assignment of spectrum, the Assessing Officer shall, in exercise of power vested in him under sub-section (3) of section 35ABA shall re-compute the total income of the assessee for the previous year in which the deduction has been claimed and granted to him by deeming that,-(i)the total amount of spectrum fee paid up to the date of termination is the amount of "payment actually been made";(ii)the spectrum was in force up to the date of its termination for the purpose of computing "relevant previous year"
