MINISTRY OF COMMUNICATIONS (Department of Telecommunications) NOTIFICATION New Delhi, the 31 st March, 1999. TELECOM REGULATORY AUTHORITY OF INDIA (Form of Annual Statement of Accounts and Records) Rules, 1999 G.S.R. 236(E). - In exercise of the powers conferred by Section 35 read with sub-section (1) of section 23, of the Telecom Regulatory Authority of India Act, 1997 (No. 24 of 1997), the Central Government, in consultation with the Comptroller and Auditor General of India, hereby makes the following rules, namely:-
1. Short title and commencement -
(1) These rules may be called the Telecom Regulatory Authority of India (Form of Annual Statement of Accounts and Records) Rules 1999.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In these rules, unless the context otherwise requires.
(a) ‘Act’ means the Telecom Regulatory Authority of India Act, 1997 (No. 24 of 1997);
(b) ‘Schedule’ means a Schedule appended to the Form;
(c) ‘Authority’ means the Telecom Regulatory Authority of India;
(d) ‘Form’ means a form appended to these rules;
(e) All other words and expressions used in these rules but not defined and defined in the Act shall have the same meanings respectively assigned to them in the Act.
3. Annual Statement of Accounts and other relevant records. At the end of a period of twelve months ending with 31 st March of every year, the Authority shall prepare an Income and Expenditure Account and a Receipt and Payment Account for the period and a Balance Sheet as at the last day of that period in the Forms specified below:
(a) Receipt and Payment account in Form ‘A’;
(b) Income and Expenditure Account in Form ‘B’;
(c) Balance Sheet in Form ‘C’.
4. The Authority shall preserve the Balance Sheet, Income and Expenditure Account and Receipt and Payment Account prepared under rule 3 above for a minimum period of five years.
5. Authorized Signatory: The Receipt and Payment Account, Income and Expenditure Account and the Balance Sheet mentioned in rule 3 above shall be signed by the Joint Secretary (Finance & Accounts), Secretary, Member and Chairperson. [File No. 3-5/96 – TA.I] GURDIP SINGH, Jt. Secy. FORM – A Receipts and Payments Account For the year ended___________________ (In Rupees) A/c Receipts Current Previous A/c Payments Current Previous Code year year code year year As on As on As on As on
1. To Balance Brought down: 13 By Chairperson and Members:
1.1 To Bank 13.1 By Pay and Allowances
1.2 To Cash in hand 13.2 By Other benefits 2 To Fee, Charges and Fine 13.3 By Travelling expenses:
2.1 To Fees 13.3.1 By Overseas
2.2 To Charges 13.3.2 By Domestic
2.3 To Fines 14 By Officers:
2.4 To Others (specify) 14.1 By Pay and Allowances 3 To Grants: 14.2 By Retirement benefits
3.1 To Accounts with Government 14.3 By Other benefits
3.2 To Others (specify) 14.4 By Travelling expenses: 4 To Gifts 14.4.1 By Overseas 5 To Seminars and conferences 14.4.2 By Domestic 6 To Sale of Publications 15 By Staff: 7 To Income on investments and Deposits 15.1 By Pay and Allowances
7.1 To Income on investments 15.2 By Retirement benefits
7.2 To Income on Deposits 15.3 By Other benefits 8 To Loans: 15.4 By Travelling expenses:
8.1 To Government 15.4.1 By Overseas
8.2 To Others (specify) 15.4.2 By Domestic 9 To Sale of Assets 16 By Hire of Conveyance 10 To Sale of Investments 17 By Wages 11 To Recoveries from pay bills 18 By Overtime [Part II - SEC. 3] THE GAZETTE OF INDIA : EXTRAORDINARY A/c Receipts Current Previous A/c Payments Current Previous code year year code year year As on As on As on As on
11.1 To Loans and Advances Principal Amount 19 By Honorarium
11.2 To Interest on Loans and Advances 20 By Other office expenses
11.3 To Miscellaneous 21 By Expenditure on Research 51 To Others (specify) 22 By Consultation expenses 23 By Seminars and conferences 24 By Publications of TRAI 25 By Rent and Taxes 26 By Interest on Loans 27 By Promotional Expenses 28 By Membership fee 29 By Subscription 30 By Purchase of Fixed Assets (specify) 31 By Investments and Deposits
31.1 By Investments
31.2 By Deposits 32 By Security Deposits 33 By Loans and Advances to :
33.1 By Employees
33.1.1 By Bearing Interest
33.1.2 By Not bearing Interest
33.2 By Suppliers/contractors
33.3 By Others (specify) 34 By Repayment of loan 35 By Others By Leave Salary and Pension
35.1 Contribution
35.2 By Audit Fee
35.3 By Misc: 36 By Balance carried down:
36.1 By Bank
36.2 By Cash in hand Total Total Joint Secretary Secretary Member(s) Chairperson (Finance and Accounts) FORM – B Income and Expenditure Account for the period 1 st April________to 31 st March_______________ (In Rupees) A/c Expenditure Schedule Current Previous A/c Income Schedule Current Previous Code year year code year year As on As on As on As on 13 To Chairperson and Members 2 By Fee, Charges and Fine A
13.1 To Pay and Allowances 2.1 By Fee
13.2 To Other benefits C 2.2 By Charges
13.3 To Travelling expenses: 2.3 By Fines
13.3.1To Overseas 2.4 By Others (specify)
13.3.2 To Domestic 3 By Grants B 14 To Officers: 3.1 By Account with Government
14.1 To Pay and Allowances 3.2 By Others (specify)
14.2 To Retirement benefits D 4 By Gifts
14.3 To Other benefits C 5 By Seminars and conferences
14.4 To Travelling expenses: 6 By Sale of Publications
14.4.1 To Overseas 7 By Income on investments and Deposits
14.4.2 To Domestic 7.1 By Income on investments 15 To Staff: 7.2 By Income on Deposits
15.1 To Pay and Allowances 11.2 By Interest on Loan and Advances
15.2 To Retirement benefits D 12 By Miscellaneous Income
15.3 To Other benefits C 12.1 By Gain on Sales of assets
15.4 To Travelling expenses: By Excess of expenditure over income
15.4.1To Overseas (Transferred to Capital Fund Account)
15.4.2 To Domestic Total 16 To Hire of Conveyance 17 To Wages 18 To Overtime 19 To Honorarium 20 To Other office expenses E 21 To Expenditure on Research 22 To Consultation expenses 23 To Seminars and conferences 24 To Publications of TRAI 25 To Rent and Taxes 26 To Interest on loans 27 To Promotional Expenses 28 To Membership fee F 29 To Subscription G 35 To Others To Leave Salary and Pension
35.1 Contribution _______________________________________________________________________________________________________________________ [Part II - SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY A/c Expenditure Schedule Current Previous A/c Income Schedule Current Previous code year year code year year As on As on As on As on
35.2 To Audit Fee
35.3 To Misc. 37 To Depreciation H 48 To Loss on sale of assets 49 To Bad Debts written off 50 To Provision for bad & doubtful debts To Excess of income over Expenditure (Transferred to Capital Fund Account) Total Joint Secretary Secretary Member(s) Chairperson (Finance and Accounts) FORM – C Balance Sheet as on 31 st March__________________ (In Rupees) A/c Liabilities Schedule Current Previous A/c Assets Schedule Current Previous Code year year code year year As on As on As on As on 40 Funds I 43 Fixed Assets: H
40.1 Capital Fund 43.1 Gross Block at Cost Add Excess of Income over Less Cumulative Expenditure/less excess of depreciation Expenditure over Income 43.2
40.2 Other Funds (specify) 43.3 Net Block 41 Reserves J 44 Capital Work-in-progress M 8 Loans: K 31 Investments & Deposits N
8.1 Government 31.1 Investment
8.2 Others 31.2 Deposits 42 Current Liabilities L 33 Loans and Advances O and provisions 3.1 Account with Government S 45 Sundry Debtors P 36 Cash and Bank Balances Q 46 Other Current Assets R Total Total Accounting Policies T and Notes to The Schedules referred above form an integral part of Balance Sheet. Joint Secretary Secretary Member(s) Chairperson (Finance and Accounts) Schedule-A-Fee, Charges & Fines (In Rupees) A/c Code Description Current year As on Previous year As on
2.1
2.1.1
2.1.2
2.1.3
2.1.4 Fee: Registration fee Adjudication fee Document access fee Others Total
2.2
2.2.1
2.2.2
2.2.3
2.2.4
2.2.5 Charges: Government MTNL VSNL Other PSUs Private operators Total
2.3
2.3.1
2.3.2
2.3.3
2.3.4
2.3.5 Fines Government MTNL VSNL Other PSUs Private operators Total
2.4 Other (specify) Grand Total Note: In Schedule A information may be furnished under suitable head of account depending upon the transactions. Schedule B-Grants (In Rupees) A/c Description Source Opening Grants due Grants received Closing Code Balance as during the during the Balance as on year year on
3.1 Government (Account with Governments) Total
3.2 Other Grants
3.2.1
3.2.2 Total Grand Total Note: Also see Schedule ‘S’ [Part II- SEC. 3(i) THE GAZETTE OF INDIA: EXTRAORDINARY Schedule C- Other Benefits (In Rupees) A/c Description Current year Previous year Code As on As on _____________________________________________________________________________________________________________
13.2 Chairperson and Members:
13.2.1 Leavel Traval Concession
13.2.2 Medical Benefits
13.2.3 Others (specify) Total
14.3 Officers:
14.3.1 Bonus Ex-gratia
14.3.2 Leave Travel Concession
14.3.3 Medical Benefits
14.3.4 Welfare Expenses
15.3 Staff:
15.3.1 Bonus Ex-gratia
15.3.2 Leave Travel Concession
15.3.3 Medical Benefits
15.3.4 Welfare Expenses Total Grand Total Schedule D- Retirement Benefits (In Rupees) A/c Description Current year Previous year Code As on As on _____________________________________________________________________________________________________________
14.2 Officers:
14.2.1 Contribution to Provident Fund etc.
14.2.2 Pension
14.2.3 Gratuity
14.2.4 Other Total 15 Staff:
15.1 Contribution to Provident Fund etc.
15.2 Pension
15.3 Gratuity
15.4 Other Total Grand Total Schedule E – Other Office Expenses (In Rupees) A/c Description Current year Previous year Code As on As on
20.1 Repair and Maintenance
20.1.1 Buildings
20.1.2 Office Equipment
20.1.3 Vehicles
20.1.4 Others
20.2 Electricity and Water
20.3 Insurance and Bank Charges
20.4 Printing
20.5 Stationery
20.6 Postage etc.
20.7 Telephones
20.8 Legal Fee and Expenses
20.9 Vehicle Petrol/Diesel
20.10 Miscellaneous Total Schedule F – Membership fee (In Rupees) A/c Description Purpose Period Amount Code Current Year as on Previous Year as on
28.1 Total Schedule G – Subscription (In Rupees) A/c Description Purpose Period Amount Code Current Year as on Previous Year as on
29.1 Total Schedule H – Fixed Assets (In Rupees) A/c Description Gross Block Depreciation Net Block Code Cost Additions Deductions Cost As on For Adjust- As As Addi- Deduc- Cost As on during the during the As on 1-4- the ments on on tions tions as on 1-4- year years 31-3- year 31-3- 1-4- during during 31-3- the year the year
43.3.1 Land
43.3.2 Building
43.3.3 Office Equipment
43.3.4 Vehicles
43.3.5 Furniture and Fixtures
43.3.6 Electrical Appliances
43.3.7 Airconditioners
43.3.8 Computers
43.3.9 Books and Publications
43.3.10 Others, if any Total Previous Year Depreciation to be charged with Straight Line Method at the rates prescribed in the Companies Act, 1956. Schedule I – Funds (In Rupees) A/c Description Opening Additions Deductions Closing Code Balance as on during the year during the year Balance as on
40.1 Capital Fund
40.2 Other Funds (specify) Total Schedule J– Reserves (In Rupees) A/c Description Opening Additions Deductions Closing Code Balance as on during the year during the year Balance as on
41.1
41.2 Total Schedule K – Loans (In Rupees) A/c Description Opening Received Payments Closing Code Balance as on during the year during the year Balance as on
8.1 Government
8.2 Other (specify) Grand Total Schedule L – Current Liabilities and Provisions (In Rupees) A/c Description Current year as on Previous year as on Code
42.1 Sundry Creditors
42.2 Deposit from:
42.2.1 Contractors
42.2.2 Operators and Others
42. 3 Income Received in Advance
42.4 Outstanding Expenses
42.5 Provisions
42.6 Other Liabilities Total Schedule M– Capital Work in Progress (In Rupees) A/c Description Opening Additions Deductions Closing balance as on Code Balance as on during the year at cost Market value
44.1
44.2 Total Schedule N – Investments & Deposits (In Rupees) A/c Description Opening Additions Deductions Closing Code Balance as on during the year during the year Balance as on
31.1 Investments
31.2 Deposits Total Schedule O – Loans and Advances (In Rupees) A/c Description Current year as on Previous year as on Code
33.1 Advances of Employees :
33.1.1 Chairperson and Members
33.1.1.1 For House Building
33.1.1.2 For Purchase of Conveyance
33.1.1.3 TA Advance
33.1.1.4 LTC and other advance
33.1.2 Officers:
33.1.2.1 For House Building
33.1.2.2 For Purchase of Conveyance
33.1.2.3 TA advance
33.1.2.4 LTC and other advance
33.1.3 Staff:
33.1.3.1 For House Building
33.1.3.2 For Purchase of Conveyance
33.1.3.3 TA advance
33.1.3.4 LTC and other advance
33.2 Advance to Suppliers/Contractors
33.3 Others (specify) Total Schedule P – Sundry Debtors (In Rupees) A/c Description Current year as on Previous year as on Code
45.1 Secured Debtors
45.2 Unsecured Debtors
45.2.1 Upto six month old
45.2.2 More than six month old :
45.2.2.1 Considered good
45.2.2.2 Considered doubtful Total (x) A/c Description Current year as on Previous year as on Code Less : Provision for Bad and Doubtful Debts already made Add/Subtract provision required during the year Total (y) Total (x-y) The provision is subtracted, Account Code 50 will appear as income in the Income and Expenditure Account Schedule Q– Cash and Blank Balances (In Rupees) A/c Description Current year As on Previous year As on Code
36.1 Balance with Schedule Banks :
36.2 Current Account
36.1.2 Term Deposit Account :
36.1.2.1 Short Term Deposit
36.2 Cash in Hand Total Schedule R – Other Current Assets (In Rupees) A/c Description Current year As on Previous year As on Code
46.1 Claims Receivable
46.2 Security Deposits
46.3 Prepaid Expenses
46.4 TRAI Publication
46.5 Others (Specify) Total Schedule ‘S’ Accounts with Government (Please refer to schedule ‘B’) (In Rupees) Opening Balance Amount due Amount received Closing balance In case, in any particular year the amount paid by Government exceeds the sanction, the excess balance in the Accounts with Government will be shown as a liability in the Balance sheet. Additional Information (In Rupees) Funds received from Government and utilised during the year Amount Received Utilisation during the year Salary Travelling Allowances other Expenses Fixed Assets Current Assets Members Others Members Others Total Note : Current Assets include cash in hand/bank balance/FDR/Personal advances to members and other employees etc. Schedule T –Accounting Policies and Notes to Accounts Significant Accounting Policies
1. Accounts have been prepared on accrual basis
2. Provision has been made for full amount of doubtful debts
3. In case, excess of expenditure over income exceeds Capital Fund, then the excess amount may be adjusted against other funds (A/c code 40.2) and/or reserves (A/c code 41) Notes to Accounts Contingent Liabilities Joint Secretary Secretary Member Chairperson (Finance and Accounts) TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA (EXTRAORDINARY) GOVERNMENT OF INDIA MINISTRY OF COMMUNICATIONS AND INFORMATION TECHNOLOGY DEPARTMENT OF TELECOMMUNICATIONS NOTIFICATION New Delhi, the 20th April 2006 G.S.R 233(E).- In exercise of powers conferred by clause (f) of sub-section
(2) of section 35 read with sub-section (1) of section 23 of the Telecom Regulatory Authority of India Act, 1997 (24 of 1997), the Central Government in consultation with Comptroller and Auditor General, hereby makes the following rules further to amend the Telecom Regulatory Authority of India (Form of Annual Statement of Accounts and Records) Rules, 1999, which were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide No. G.S.R 236(E), dated the 31st March, 1999, namely:-
1. Short title and Commencement.- (1) These rules may be called the Telecom Regulatory Authority of India (Form of Annual Statement of Accounts and Records) Amendment Rules, 2006.
(2) They shall come into force on the date of their publication in the official Gazette.
2. In rule 5 of the Telecom Regulatory Authority of India (Form of Annual Statement of Accounts and Records) Rules, 1999, for the words, brackets and symbols “Joint Secretary (Finance & Accounts)”, the words, letters and brackets “Advisor/Principal Advisor (Financial Analysis) and Internal Finance Advisor” shall be substituted. [No. 10-31/2001-Restg] (P.K. Tiwari) Deputy Secretary to the Government of India