section 35 ABA

any capital expenditure incurred AND ACTUALLY PAID by an assessee on the acquisition of any right to use spectrum - allowed as deduction in equal instalments. - starting from the year in which actual payment is made. OR the year of commencement of business, whichever is LATER
ex. spectrum cost rs 10,00 ,000 is allotted on1st April, 2010 upto 31st Mar, 2018. - but commencement on business from 1st April, 13 then deduction is rs 2,00,000 per year is made (10,00,000/5) - if commencement of business on
31st Aug, 2004 then deduction is rs 1,25,000 i.e., 10,00,000/8