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    <title>The Cost Accounting Records (Telecommunications) Rules, 2002</title>
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    <description>Companies engaged in specified telecommunication activities must keep detailed cost accounting records, in the formats and Proformae prescribed by the Schedule, enabling computation of activity-wise costs from materials, labour and other cost elements; records must be completed within ninety days after year end, permit cost control and auditor reporting, require reconciliation with financial accounts, and non-compliance attracts penalties under the Companies Act.</description>
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