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Paper IV: Telecom Account, USOF and Taxation

 

A.  License Agreements and NIA

1.      Financial Conditions of various License Agreements
2.      Provision regarding Spectrum Usage Charges & Bank Guarantees in NIA 2010 onwards
3.      Reconciliation of revenue shown in AGR (Adjusted Gross Revenue) and P & L Account

 

B. USOF

 

4.      Schemes sponsored by USOF
5.      Financial conditions in various Agreements

 

C. GST

 

6.      Provision for registration under GST Act
7.      Requirement of Monthly/quarterly return under GST Act
8.      Time line for depositing amount due under GST Act

D. Income Tax

9.      Provision of Income Tax on salaried employees (including pensioners)
10.  Provision of TDS on salaried employees (including pensioners)
11.  Monthly/Quarterly /Annual Returns to be submitted by DDOs under Income Tax Act
12.  Admissible deduction to be allowed by DDO to salaried employees (including pensioners)

 

E. National Pension System (NPS)

 

13.  National Pension System (NPS)