The major changes made in accounting separate regulations 2016 are - merger of access service (full mobility) and access service (WLL) as access service (wireless).
In the regulations, separate reporting for services like tower business, dark fibre and cable landing station has been done away and are now captured under other specified telecom services, the telecom regulator said in a statement.
Separate reporting for postpaid and prepaid segments under access services has also been discontinued, it said adding the submission time of reports has been increased from 6 months to 7 months.
It said that in order to capture the current developments in the Indian telecom service sector and to eliminate the difficulties/concerns with regard to the requirements/ reporting under Accounting Separation Regulations (ASR) 2012, the authority has notified the 2016 regulations.
Further it said that the authority is of the view that present turnover criteria of Rs 100 crore facilitates in collection of representative data from a range of medium to large TSPs.
"Therefore, the authority decides to continue in ASR 2016 with the existing limit of aggregate turnover of Rs 100 crore or more," it added.
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