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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Telecom Companies Must Follow Cost Accounting Rules for Compliance; Electronic Filing Required Under 2011 Guidelines.</h1> The Cost Accounting Records (Telecommunication Industry) Rules, 2011, under the Companies Law, define key terms and interpretations for compliance in the telecommunication sector. The rules specify definitions for 'Act,' 'compliance report,' 'Cost Accountant,' 'Cost Accounting Standards,' and 'cost records,' among others. They outline the scope of telecommunication activities, including various telephone and internet services. The rules also describe 'turnover' as the total revenue from sales and services, excluding non-operational income. Forms A-XBRL and B are prescribed for filing compliance reports electronically with the Central Government, as per the specified guidelines.
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