Telecom Regulatory Authority of India 

New Delhi

 the 23rd February,2004

Notification 

No.414/7/99 FA.  In exercise of the powers conferred upon it under section 36 read 

with clause (i) of sub section 1(b) of Section 11 of the Telecom Regulatory  

Authority of IndiaAct, 1997 as amended by Telecom Regulatory Authority of India 

(Amendment) Act, 2000, the Telecom Regulatory Authority of India, Service Providers 

(Maintenance of Books of Accounts and Other Documents) Rules, 2002 and the 

order/notification issued there under, the Telecom Regulatory Authority of India 

hereby makes the following Regulation: 

The Reporting System on Accounting Separation Regulation, 2004 (4 of 2004) 

Section I 

1.  Short title, extent and commencement:   (1) This Regulation shall be called 

 The Reporting System on Accounting Separation Regulation, 2004 . 

(2) This Regulation shall apply to every service provider, which is engaged in any one 

or more of the following telecommunication activities, namely:   

(i) 

Basic Telephone Service; 

(ii) 

National Long Distance Service; 

(iii) 

International Long Distance Service; 

(iv) 

Cellular Mobile Telephone Service; 

(v) 

Very Small Aperture Terminal Service (VSAT); 

(vi) 

Radio Paging Service; 

(vii)  Public Mobile Radio Trunk Service; 

(viii)  Global Mobile Personal Communication Service; and 

(ix) Internet 

Service. 

(3) The Regulation shall come into force on the date of its publication in the Official 

Gazette. 

Section II 

2.  Definitions:   In this Regulation, unless the context otherwise requires   

(a) 

 Act  means the Telecom Regulatory Authority of India Act, 1997 as 

amended by the Telecom Regulatory Authority of India (Amendment) 

Act, 2000;  

(b)   Authority  means the Telecom Regulatory Authority of India 

established under sub section (1) of section 3 of the Act; 

(c) 

  Cost centre  means the support function or department of a company 

or a network element for which costs are incurred;