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Bare acts > Telecom Regulatory Authority of India, Service Providers (Maintenance of Books of Accounts and other Documents) Rules, 2002 > Rule 3


3. Maintenance of Books of Accounts and other Documents.- (1) Every service provider shall keep and maintain the following books of accounts and other documents in the manner as specified by the Central Government from time to time, namely:-

(i) books of accounts to reflect the itemized original and current cost service-wise of fixed assets and separate heads for different category of assets may be maintained;

(ii) books of accounts and other documents to reflect service-wise itemized operational expenses;

(iii) books of accounts to reflect service-wise revenue;

(iv) books of accounts to reflect income from other sources.

(v) supporting books of accounts and other documents as-

(a) fixed assets register;

(b) stores and spares register;

(c) register showing particulars, service-wise, of subscribers;

(d) register showing deposits from customers;

(e) cash book;

(f) journal;

(g) ledger; and

(h) copies of bills and copies of counter foils of all receipts.

Explanation- For the purposes of this rule-

(a) “itemized” means the requirement for both the total cost and also its break-up;

(b) “current cost”, means cost after depreciation; and

(c) “fixed assets” includes sub-heads such as building, plant and machinery, etc.

(2) Every service provider shall intimate to the Authority the place where the books of accounts and other documents are maintained.





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