seven shall apply mutatis mutandis. Income from spectrum auction after deducting expenditure shall be remitted to the state treasury. It shall be deemed that the application submission for a spectrum license according to paragraph one is also an application for telecommunications business operation under the Telecommunications Business Act; and when the NBTC permits the use of spectrum, it shall be deemed that the applicant is permitted to carry out telecommunications business operation under the Telecommunications Business Act and shall be deemed that the person is permitted to possess and use radiocommunication equipment and install radiocommunication station under the Radiocommunications Act with respect only to the radiocommunication equipment as specified in the application. The NBTC shall have the powers to prescribe license fees under the Telecommunications Business Act and fee which shall be paid annually with due regard to the regulatory costs for spectrum utilization and business operations effectively at a gross rate of not more than two percent of income before deducting expenditure. The fees shall be remitted to the Office of the NBTC as its revenues. Section 46. A spectrum license for telecommunications business is the exclusive rights of the licensee and is not transferable. The licensee who has been authorized to use spectrum for telecommunications services shall carry out the services by himself or herself. Business management either in whole or in part shall not be rendered or permitted to other to act on his/her behalf. Section 47. Any licensee who has been authorized to use spectrum for telecommunications services has not carried out the business by using such spectrum within period specified by the NBTC or by using such spectrum in other services not relating to its objectives or fails to comply with the business operation conditions, or conducts prohibitive acts as specified in Section 27 (11), or fails to comply with the provision of Section 46, the NBTC shall take action to rectify the situation or issue an order to revoke the spectrum license in whole or in part. CHAPTER III Guidelines for Planning Formulation Section 48. There shall be the Master Plan for Spectrum Management which shall contain at least the following items: (1) Details of Table all Frequency Allocations that Thailand could bring into use ; (2) Implementation framework for International spectrum matters; (3) Details of spectrum allocated to the sound broadcasting and television broadcasting services, telecommunications services, and other services;