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of <h1>Telecom Industry Cost Accounting Rules: Fines for Non-Compliance, Officers Liable Under Companies Act Sections 209 & 642</h1> Rule 8 of the Cost Accounting Records (Telecommunication Industry) Rules, 2011, outlines penalties for non-compliance. If a Cost Accountant fails to adhere to these rules, they may face a fine up to five thousand rupees. Additionally, companies violating these rules are subject to penalties under section 642(2) of the Companies Act, 1956. Officers in default, including those specified in section 209(6) of the Act, are punishable under sections 209(5) and 209(7) of the same Act. These provisions were introduced via Notification No. G.S.R. 869 (E) on December 7, 2011.
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