Telecom Reforms 2021 VOL 2

Telecom
Reforms
VOLUME -11
~
't.J D/gfta/ India
Power To Empower
Telecom Reforms
2021
VOLUME - II
tj('q?jq ~
Department of Telecommunications
Ministry of Communications
Government of India
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Telecom
Reforms
2021
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Table of Contents
l@!l'l,fjl
1. Know Your Customer (KYC) reforms 1
2. Digitizing Customer Application Form (CAF) 14
3. Simplifying wireless equipment procurement 17
4. Simplifying tower installation permits 26
5. Rationalizing requirement of Bank Guarantees (BGs) 29
6. Rationalizing interest rate and penalty 64
7. Rationalizing BGs for future spectrum auctions 94
8. Addressing financial stress in telecom sector 97
9. Removing Spectrum Usage Charges (SUC) for 98
spectrum acquired in future auctions
10. Increase in duration of Spectrum Allocation 99
11. Regular conduct of Spectrum Auction on annual basis 100
12. Provisions for Surrender of Spectrum 101
13. Sharing of Spectrum 102
14. Permitting 100o/o FDI under automatic route in telecom sector 109
f}1(i!u\j!ii-].\ijl
15. Rationalizing Definition of Gross Revenue/ 157
Adjusted Gross Revenue (AGR)
OOIO 100'101001010( Cl hHJIU IUUILI llJUIU 10Ut01

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15. Rationalizing Definition of Gross Revenue I Adjusted
Gross Revenue (AGR)
a) What is the reform?

This reform introduces anewdefinition ofAGRto exclude non-telecom revenue.
b) Whatwill be its implications for ordinary citizens?
Telecom sector was burdened with litigations, heavy financial liabilities and
uncertainties in policy. This reform will resolve these issues. Telecom Service
Providers will be able to focus on upgrading networks to provide better service.
Ultimately, ahealthysectorwill be beneficial for ordinary citizens.
c) Whatwill be the impacton the sector?
• Encourage healthycompetition amongstTSPs.
• Minimize future litigations in the sector.
• Boost investorconfidence in the sector.
• Enhanced capital investment capacities for growth of telecom

infrastructurefor4G and SG
• Impetus to network growth in rural and remote areas.
d) How will it be implemented?
DoT has implemented this reform by amending licenses vide letter

No. 20-271/2010 AS-l(Vol.-V) dated 25.10.2021.
157
15.1 AGR-UL
Government of India
Department ofTelecom munication5
Sanchar Bhawan, 20, Ashoka Road, New Delhi • 110001
(Access Services Wing)
No. 20-271/2010 AS-I (Vol.-V) Dated: 25.10.2021
To
All Unified Licensees
Subject: Amendment in Unified License Agreement for Adjusted Gross Revenue (AGR)
-regarding.
As per the Condition 5.1 of Chapter-I of Unified License (UL) Agreement, the
Licensor reserves the right to modify at any time the terms and conditions ofthe License, if in
the opiniot\ of the Licensor it is necessary or expedient to do so in public interest or in the
interest ofthe security ofthe State or for the proper conduct of the telegraphs. In pursuance of
this condition, the Licensor hereby amends/ appends the following in the UL Agreement:
S. Existing Clause Amended Clause

No.
1. PART-I, CHAPTER-III, FINANCIAL PART-1, CHAPTER-III, FINANCIAL
COND!TlONS CONDITIONS
19. Definition of ' Adjusted Gross 19. Definition or Gross Revenue,

Revenue': Applicable Gross Revenue (ApGR)and
Adjusted ~ross Revenue (AGR):
19. l The Gross Revenues and Adjuste<I 19. 1 The Gross Revenue, Applicable
Gross Revenue (AGR) for the purpose of Gross Revenue (ApGR) and Adjusted
calculation of License fee for different Gross Revenue (AGR) for the purpose of
services authorized under this license are calculation of License fee for ·different
defined in the respective chapters of the services authorized under this license are
Service in PART-JI of this Schedule. . defined in the respective chapters of the
Service in PART-II of this Schedule.
2. PART- 11,CHAPTER-VIII, ACCESS PART-11,Cl-IAPTER-VIII, ACCESS

SERVICE SERVICE
3. FINANCIAL CONDITIONS 3. FINANCIAL CONDITIONS
3.1 GROSS REVENUE 3.1 GROSS REVENUE
The Gross Revenue shall be inclusive of The Gross Revenue shall be inclusive of
installation charges, late fees, sale proceeds installation charges, late fees, sale proceeds
of handsets (or any other terminal of handsets (or any other terminal equipment
equipment etc.), revenue on account of etc.), revenue on account of interest,
interest, dividend, value added services, dividend, value added services,
supplementary services, access or supplementary services, access or
interconnection chanies, roaming charges, interconnection chare:es, roaming charges,
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revenue from pennissible sharing of revenue from pennissible sharing of

infrastructure and any other miscellaneous infrastructure and any other miscellaneous
revenue, without any set-off for related revenue, without any set-off for related item
item ofexpense, etc. of expense, etc.
3.2 Adjusted Gross Revenue (AGR) 3.1A Applicable Gross Revenue (ApGR):
For the purpose of arriving at the ApGR shall be equal to Gross Revenue
"Adjusted Gross Revenue (AGR)", (GR) ofthe licensee as reduced by the it.ems
following shall be excluded from the Gross listed below:
Revenue to arrive at the AGR:
(i) Revenue from operations other than
1. PSTN/PLMN/GMPCS related call telecom activities/ operations.
charges (Access Charges) actually (ii) Revenue from activities under a license/
paid to other eligible/entitled permission issued by Ministry of
Telecommunication service Information and Broadcasting.
providers within India; (iii) Receipts from the USO Fund.
Jl. Roaming revenues actually passed (iv) List o f other income* to be excluded
on to other eligible/entitled from GR to arrive at ApGR
lelecommunicalion service providers a. Income from Dividend
and; b. Income from lnterest
Ill. Goods and Service Tax (GSD c. Capital Gains on account of profit of
actually paid to the Government if Sale of fixed assets and securities
gross revenue had included as d. Gains from Foreign Exchange rates
component ofGST. fl uctuations
e. Income from property rent
f. Insurance claims
g. Bad Debts recovered
h. Excess Provisions written back
*Subject to conditions given in
Annexure VIII.
3 .2 Adjusted Gross Revenue (AGR):
For the purpose of arriving at the "Adjusted

Gross Revenue (AGR)", following shall be
excluded from the Applicable Gross
Revenue (ApGR):
a. PS1NIPLMN/GMPCS related call

charges (Access Charges) paid to other
eligible/entitled Telecommunication
service providers within India;
b. Roaming revenues passed on to other
eligible/entitled t.elecommunication
service providers and;
c. Goods and Service Tax (GST) paid to
the Government if the Applicable Gross
Revenue (ApGR) had included as
component ofGST.
3. PART-II, CHAPTER-IX, Tl\TERNET PART- H, CHAPTER-CX, INTERNET
SERVICE SERVICE
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3. Financial Conditions: 3. Financial Conditions:
3.1 Gross Revenue:The Gross 3.1 Gross Revenue: The Gross Revenue
Revenue shall be inclusive of all types of shall be inclusive of all types of revenue
revenue from Internet services, revenue from Internet services, revenue from Internet
from Internet access service, revenue from access service, revenue from internet
intemet contents, revenue from lntemet contents, revenue from Internet Telephony
Telephony service, revenue from activation service, revenue from activation charges,
cbarges, revenue from sale, lease or renting revenue from sale, lease or renting of
of bandwidth, links, R&G cases, Turnkey bandwidth, links, R&G cases, Turnkey .
projects, revenue from lPTV service, late projects, revenue from IPTV service, late
fees, sale proceeds oftenninal equipments, fees, sale proceeds of terminal equipment,
revenue on account of interest, dividend, revenue on account of interest, dividend,
value added services, supplementary value added services, supplementary
services, interconnection charges, roaming services, interconnection charges, roaming
charges, revenue from pennissibte sharing charges, revenue from permissible sharing
of infrastructure etc. allowing only those of infrastructure and any other
deductions available for pass through miscellaneous revenue, without any set-off
charges and taxes/levies as in the case of for related item ofexpense etc.
access servic.es, without any set-off for
related item ofexpense etc. 3. I A Applicable Gross Revenue (ApGR):
3.2 For the purpose of arriving at the ApGR shall be equal to Gross Revenue
"Adjusted Gross Revenue (AGR)" the (GR) of the licensee as reduced by the items
following shall be excluded from the Gross listed below:
Revenue to arrive at the AGR:
(i) Goods and Service Tax (GST) actually telecom activities/ operations.
paid to the Government if gross (ii) Revenue from activ.ities under a license/
revenue had included as component of permission issued by Ministry of
GST. Information and Broadcasting.
(iii)Receipts from the USO Fund.
(ii) Roaming revenue actually passed on to (iv)List of other income* to be excluded
other eligible/entitled telecom service from GR to arrive at ApGR
provider.
a. Income from Dividend
b. Income from Interest
c. Capital Gains on account of profit of
Sale of fixed assets and securities
d. Gains from Foreign Exchange rates
fluctuations
f. Insurance claims
•subject to conditions given in
Annexure VIII. •
3.2 Adjusted Gross Re,•enue (AGR):

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Revenue (ApGR):
a. Charges of pass through nature paid

to other telecom service provider(s)
to whose network, the licensee's
network is interconnected;
b. Roaming revenue passed on to other
eligible/entitled telecom service
provider, and;
c. Goods and Service Tax (GST) paid
to the Government if Applicable
Gross Rc:venut: (ApGR) had included
as component ofGST.
4. PART-II,CHAPTER-X,NATIONAL PART-IJ, CHAPTER-X, NATIONAL

LONG DISTANCE SERVICE LONG DISTANCE SERVICE
3.1 Gross Revenue &Adjusted Gross 3.1 Gross Revenue:
Revenue
The Gross Revenue shall include all

'REVENUE" for the purpose of levying revenues accruing to the Licensee on
License fee as a percentage of revenue account of goods supplied, services
shall mean the Gross total Revenue provided, leasing of infrastructure, use of its
income accruing to the Licensee by way of resources by others, application Fee,
providing NLD service under the License installation charges, call charges, late Fees,
including the revenue on account of sale proceeds of instruments (or any
supplementary/value added services and terminal equipment including accessories),
leasing of infrastructure, interest, dividend handsets, bandwidth, income from Value
etc. as reduced by the component part of a Added Services, supplementary services,
pass-through nature actually paid to other access or interconnection charges, any !ease
telecom service providers to whose or rent charges for hiring of infrastructure
networks the Licensee' s NLD network is etc. and any other miscellaneous items
interconnected, for carriage of calls. The including interest, dividend etc. without any
Gross Revenue shall also include previous set offof related items ofexpense, etc.
debits (e.g. bad debts recovered, of excess
provisions in earlier years.) It is clarified 3. lA Applicable Gross Revenue (ApGR):
that any lease or rent charges for hiring of
infrastruclure shall not be so deducted. ApGR shall be equal to Gross Revenue
Goods and Service Tax (GST) collected (GR) of the licensee as reduced by the items
and passed on to the Govemment(s) from listed below: ·
customers of the Licensee shall not form a

part of the Revenue. telecom activities/ operations.
(ii) Revenue from activities under a
license/ permission issued by Ministry
of Information and Broadcasting.
(iii) Receipts from the USO Fund.
(iv) List of other income• lo be excluded
from GR to arrive at ApGR
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fluctuations
( Insurance claims
*Subject to conditions given in Annexure
VllL
3.2 Adju~ttm Gross Revenue (AGR):

Revenue (ApGR):
a. Charges of pass-through nature paid

to other telecom service providers to
whose network, the Licensee's NLD
network is interconnected, for
carriage of calls, and:
b. Goods and Service Tax (GST) paid
Gross Revenue (ApGR) had included
as component ofGST.
5. PART- II, CH.AJYTER-XI, PART-IT, CHAPTER-XI,
INTERNATIONAL LONG DISTANCE INTERNATJONAL LONG DrSTANCE
SERVICE SERVICE
3. 1 Gross Revenue: 3.1 Gross Revenue:
The Gross Revenue shall include all The Gross Revenue shal l include all
revenues accruing to the Licensee on revenues accruing to the Licensee on
account of goods supplied, services account of goods supplied, services
provided, leasing of infrastn1cturc, use of provided, leasing of infrastructure, use of its
its resources by others, application Fee, resources by others, application Fee,
installation charges, cal! charges, late Fee&, installation charges, call charges, late Fees,
sale proceeds of instmments (or any sale proceeds of instruments (or any
terminal equipment including accessories), terminal equipment including accessories),
handsets, bandwidth, income from Value handsets, bandwidth, income from Value
Added Services, supplementary services, Added Services, supplementary services,
access or interconnection charges, any access or interconnection charges, any lease
lease or rent charges for hiring of or rent charges for hiring of infrastrucrure
infrastructure etc. and any other etc. and any other miscellaneous items
miscellaneous items including interest, including interest, dividend etc. without any
dividend etc. without any set off of related set offof related items of expense, etc.
items ofexpense, etc.
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3.2 Adjusted Gross Revenue: 3. I A Applica hie Gross Revenue (ApGR):
Adjusted Gross Revenue for the purpose of ApGR shall be equal to Gross Revenue
levying License Fee as a percentage of (GR) of the licensee as reduced by the items
revenue shall mean the Gross Revenue as listed below:
reduced by:
Call charges (access charges) actually paid

{i) Revenue from operations other than
to other telec.om service providers for telecom activities/ operations.
carriage of calls; Goods and Service Tax (ii) Revenue from activities under a
(GST) actually paid to the Government, if license/ pennission issued by Ministry
gross revenue had included the component oflnfonnation and Broadcasting.
of Goods and Service Tax (GST). (iii) Receipts from the USO Fund.
(iv) List of other income• to be excluded
a. lncome from Dividend
fluctuations
e. [ncome from property rent
f Insurance claims
•subject to conditions given in Annexure
VIJI.
3.2 Adjusted Gross Revenu~ (AGR):

Revenue (ApGR):
a. Call charges {access charges) paid to

other telecom service providers for
carriage of calls, and;
b. Goods and Service Tax (GS1) paid
to the Government, if the Applicable
as component ofGST.
6. PART-11, CHAPTER-XII, PART- II, CHAPTER-XII,

GLOBAL MOBILE PERSONAL GLOBAL MOBILE PERSONAL
COMMUNICATION BY SATELLITE COMM1JNICATION BY SATELLITE
SERVICE SERVICE
~.I Gross Revenue: 3.1 Gross Revenue:
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installation charges, late fees, sale proceeds installation charges, late fees. sale proceeds
of handsets (or any other terminal of handsets (or any other terminal equipment
equipment etc.), revenue on account of etc.), revenue on account of interest,
interest, dividend, value added services, dividend, value added services.
interconnection charges, roaming charges, interconnection charges, roaming charges,
revenue from pennissible shaiing of revenue from permissible sharing of
infrastructure and any other miscellaneous infrastructure and any other miscellaneous
revenue, without any set-off for related revenue, without any set-off for related item
item of expense, etc. of expense, etc.
3.2 Adjusted Gross Revenue 3. lA Applicable Gross Revenue (ApGR):
For the purpose of arriving at the ApGR shall be equal to Gross Revenue
"Adjusted Gross Revenue" the following (GR) of the licensee as reduced by the items
wi!J be excluded from the Gross Revenue listed below:
to arrive at the adjusted gross revenue:
(i) PSTN/PLMN/GMPCS related call telecom activities/ operations.
charges (Access Charges) actually paid to (ii) Revenue from activities lUlder a
other eligible/entitled telecommunication license/ permission issued by Ministry
service providers within India; ofInformation and Broadcasting.
(iii) Receipcs from the USO Fund.
(ii) Roaming revenues actually passed on (iv) List of other income• lo be excluded
to other telecom service providers, and from GR to arrive at ApGR
(iii) Goods and Service Tax (GSD actually b. Income from Interest
paid to the Government; if gross revenue c. Capital Gains on account of profit of
had included the component of Goods and Sale of fixed assets and securities
Service Tax (OST). d. Gains from Foreign Exchange rates
fluctuations
f. Insurance claims
VIII.
3.2 Adjusted Gross Revenue (AGR):

Revenue (ApGR):
a. PSTN/PLMN/GMPCS related call

charges (Access Charges} paid to
other eligible/entitled
telecommunication service providers
within Jndia;
telecom service providers, and;
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c. Goods and Service Tax {GST) paid

as component of GST.
7. PART-If, CHAPTER-XIH, PART-JI, CHAPTER-XIII,
PUBLIC MOBILE RADIO TRUNKING PUBLIC MOBILE RADIO TRUNKING

SERVICE SERVICE
3.1 Gross Revenue: 3. l Gross Revenue:
The Gross revenue shall include all The Gross revenue shall include all revenues
revenues accruing to the Licensee on accruing to the Licensee on account of
account of goods supplied, services goods supplied, services provided,
provided, leasing/hiring of infrastructure, leasing/hiring of infrastructure, use of its
use of its resources by others, application resources by others, application fees,
fees, installation charges, cal! charges, late installation charges, call charges, late fees,
fees, sale proceeds of instruments (or any sale proceeds of instruments (or any
fees on account of annual maintenance fees on account of annual maintenance
contract, income from value added contract, income from value added services,
services, supplementary services, access or supplementary services, access or
interconnection charges, etc. and any other interconnection charges, etc. and any other
miscellaneous item including interest, miscellaneous item including interest,
dividend etc. without any set-off of related dividend etc. without any set-oIT of related
item ofexpense etc. item ofexpense etc.
3.4 Adjusted Gross Revenue (AGR): 3. JA Applicable Gross Revenue (ApGR):
AGR for the purpose of levying license fee ApGR shall be equal to Gross Revenue
as a percentage of revenue shall include the (GR) of the licensee as reduced by the items
Gross Revenue excluding: listed below:
(i) Charges of pass through nature (i) Revenue from operations other than
paid to other te lecom service provider(s) to telecom activities/ operations.
whose network, the licensee's network is (ii) Revenue from activities under a license/
interconnected, permission issued by Ministry of
Information and Broadcasting.
(ii) Goods and Service Tax (GSD and {iii)Receipts from the USO Fund.
Sales actually paid to the Government, if (iv)List of other income* to be excluded
Gross Revenue had included the from GR to arrive at ApGR
component of Goods and Service Tax a. Income from Dividend
(GST). b. Income from Interest
d. Gains from foreign Exchange rates
fluctuations
e. lncome from property rent
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f. Insurance claims
VIII.

Revenue (ApGR):
to other telecom service provider(s)
to whose network, the licensee's
network is interconnected, and;
Gross Revenue {ApGR) had included
as component ofGST.
8. PART-II, CHAPTER-XJV, PART-II, CHAPTER-XIV,
COMMERCIAL VSATCUG SERVICE COMMERCIAL VSAT CUG SERVICE
3.1 Gross Revenue ~ 3. 1 Gross Revenue:
The Gross Revenue shall include all The Gross Revenue shall include all
accomtt of goods supplied, services account of goods supplied, services
provided, leasing/hiring of infrastructure, provided, leasing/hiring of infrastructure,
use of its resources by others, application use of its resources by others, application
fees, installation charges, call charges, late fees, installation charges, call charges, late
fees, sale proceeds of instruments (or any foes, sale proceeds of instruments (or any
terminal equipment including accessories), tenninal equipment including accessories),
VSAT hardware/software, fees on account VSAT hardware/software, fees on account
of Annual Maintenance Contract/ Annual of Annual Maintenance Contract/ Annual
C.omprehensive Maintenance Contract Comprehensive Maintenance Contract,
income from value added services, income from value added services,
interconnection charges, etc. and any other interconnection charges, etc., and any other
dividend etc. without any set-off of related dividend etc. without any set-off of related
item ofexpense etc. item ofexpense, etc.
3.2 Adjusted Gross Revenue (AGR): 3. I A Applicable Gross Revenue (ApGR}:
"ADJUSTED GROSS REVENUE" for the ApGR shall be equal to Gross Revenue
purpose of levying License Fee as a (GR) of the licensee as reduced by the items
percentage of revenue shall include the listed below:
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Gross Revenue excluding:

i) Charges of pass through nature actually telecom activities/ operations.
paid to other Telecom service (ii) Revenue from activities under a
provider(s) to whose network, the license/ permission issued by Ministry
Licensee's network is interconnected of Information and Broadcasting.
for carriage ofdata. (iii)Receipts from the USO Fund.
ii) Goods and Service Tax (GST) actually (iv)List of other income* to be excluded
paid to the Government, if gross from GR to arrive at ApGR
revenue had included the component of a. Income from Dividend
Goods and Service Tax (GST). b. Income from Interest
Sale or fix1;:tl assets and securities
fluctuations
f. Insurance claims
. g. Bad Debts recovered
*Su~ject to conditions given in Annexure
VIII.
For the purpose of arriving at the " Adjusted

Gross Revenue (AGR)'', following shall be
Revenue (ApGR):
to other Telecom service provider(s)
to whose network, the Licensee's
network is interconnected for
carriage of data, and;
b. Goods and Service Tax (OST) paid
as component ofOST.
9 PART-II, C HAPTER-XV, PART-Tl, CHAPTER-XV,
JNSAT MOBILE SATELLITE SYSTEM INSAT MOBILE SATELLITE SYSTEM

REPORTING (MSS-R) SERVICE REPORTING (MSS-R) SERVICE
3.1 Gross Revenue: 3. 1 Gross Revenue:
The Gross revenue shat I include all The Gross revenue shall include all revenues
revenues accruing to the L icensee on accruing to the Licensee on account of
account of goods supplied, services goods supplied, services provided,
provided, leasing/hiring of infrastructure, leasing/hiring of infrastructure, use of its
use of its resources by others, application resources by others, application fees,
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fees, insta!lation charges, call charges, late installation charges, caJl charges, late fees,
fees, sale proceeds of instruments (or any sale proceeds of instruments (or any
INSAT-MSS Reporting INSAT·MSS Reporting
Servicehardware/software, fees on account Servicehardware/software, fees on account
Comprehensive Maintenance Contract Comprehensive Maintenance Contract
interconnection charges, etc. and any other interconnection charges, etc. and any other
dividend etc-. without any set-off of related dividend etc. without any set-off of related
item of expense etc. item ofexpense etc.
3.2 Adjusted Gross Revenue (AGR): 3.1 A Applicable Gro~ Revenue (ApGR):
"ADJUSTED GROSS REVENUE" for the ApGR shall be equal to Gross Revenue
purpose of levying License Fee as a (GR) of the licensee as reduced by the items
percentage of revenue shall include the listed below:
Gross Revenue excluding:
( i) Charges of pass through nature telecom activities/ operations.
actually paid to other Telecom service (ii) Revenue from activities under a
provider(s) to whose network, the license/ permission issued by Ministry
Licensee's network is interconnected of Information and Broadcasting.
for carriage ofdata. (iii)Receipts from the USO Fund.
(iv) List of other income* to be excluded
(ii) Goods and Service Tax (GST) from GR to arrive at ApGR
actually paid to the Government, if a. Income from Dividend
gross revenue had included the b. Income from Interest
component of Goods and Service Tax c. Capital Gains on account of profit of
{GST). Sale of fixed assets and securities
fluctuations
f. Insurance c laims
VIII.

Revenue (ApGR):
a. Charges of pass through nature pa id

to other Telecom service provider(s)
to whose network, the Licensee 's
network is intercon.nected for
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carriage ofdata, and;

b. Goods and Service Tax {GST) paid
2. This amendment comes ioto effect from 01.10.2021 and wiJI be applicable to the
dues which arise from the operations of tbe Licensee after the s.aid date.
3. The new Format of Statement of Revenue and License Fee for each service
authorization incorporating tbe effect of above amendments, is enclosed. It is clarified that
the ex.isling formats in each service authorization of the Unified License agreement shall also
be replaced with these new fonnats {attached with this amendment) with effect from
01.10.2021.
4. This amendment shall be part and parcel of the Unified License Agreement and other
Terms & Conditions shall remain unchanged.
~~\o·~\
>'
(Anil Kumar Geblot) ~
Director (AS-I)
For and on behalf ofPresident of India
Tel No.: 13036864
Copy to:
(1) Secretary, TRAJ.
(2) DGT, DoT (HQ)/ CGCA.
(3) Advisor (Economics)/ Wireless Advisor /Sr DOG (TEC).
(4) DDG(CS)/ DDG(DS)/ DDG (Satellite)/DDG (LFP) /DDG(LFA)/ DDG(SPPl) /DDG
(SA)/ DOG (WPF)/ DDG(A/C).
(5) All Director of AS Wing.

(6) Director (IT) may kindly arrange to upload this letter on the website ofDoI.
Page JI of 43
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Annexore-VIII to Unifie<I License Agreement
List ofother income to be exclude<! from GR to arrive at ApGR
SJ. Item/ Head of Description and conditions applicable

No. 'Other Income'
a. Income from Income from dividend is return on investment made by the company.
Dividend Such investment is made out of surplus funds available with the
company. Companies Act, 2013 and Accounting Standard-9
classified dividend income as 'other income' i.e., distinct from the
core operations of the entity.
Therefore, income from dividend shall not be part of ApGR for the
purpose ofcomputation of LF.
b. Income from Income from interest is return on investment made by the company in
Interest bank deposits, corporate deposits, debentures etc. Such investment is
made out of surplus funds available with the company. Also
sometimes, Licensee receives interest from Tax Authorities on
advance tax or refundable tax. Companies Act, 2013 and Accounting
Standard-9 classified interest income as 'other income' i.e., distinct
from the core operations of the entity.
At the same time, Licensee accepts refundable deposits from
customers, telecom vendors and other Licensees. These deposits
essentially are part of telecom operations. The interest income earned
on such amounts should be recorded and certified by statutory
auditors.
Therefore, income from interest shall not be part of ApGR for the
purpose of computation of LF. However, interest earned on
refundable deposits from customers, telecom . vendors and other
Licensees shall be considered in ApGR for the purpose of
computation of LF. Also, any refundable deposit received by the
Licensee on the strength of telecom service viz. linkage with tariff,
advance rental etc. shall also have similar treatment for inc lusion in
ApGR.
c. Capital gains on Capital gain earned by the Licensee on the account of profit on sale
account of profit of assets and securities, are of from investing activities instead of
on sale of fixed from telecom operations. Therefore, the revenue on account of sale of
assets and immovable property, securities, warrants or debt instruments, other
securities items of fixed assets shall not be part of ApGR for the purpose of
computation ofLF.
d. Gains from Foreign Exchange differences arise when actual rates at the time- of
Foreign Exchange settlement differs from rhose at which they were initially recorded in
rates fluctuations the books. The provisions contained in the Accounting Standard-I I
require a notional entry for exchange differences in respect of
liabilities at the closing date of the AFSs. The foreign exchange gains
reflected in the profit and loss statement of Licensee could arise·from
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reduction of payment liability or increase in the value of foreign

exchange accounts receivables. In other words, foreign exchange
fluctuation is a contingency which has impact on every business
which may have something to do with foreign exchange and is not
specific and unique to telecom business.
Therefore, revenue/profit arising out of upward valuation or
devaluation on account of fluctuation of foreign exchange shall not
be part of ApGR for the purpose; ofcomputation of LF.
e. Income from Licensee may rent or lease part of their properties and earn revenue
property rent in the fonn of rent. Some Licensees as part of staff welfare measure
provides staff quarters to thdr employees and receive rent rrom such
staff. Revenue from rent cannot be distinctly treated as only from
telecom business. Therefore, revenue/income from property rent shall
not be part of ApGR for the purpose of computation of LF. In case
property is let out for 'establishing, maintaining and working of
telecommunication·, then revenue/income from such rent s hall be
considered in ApGR for the purpose of computation of LF.
f. Insurance claims A receipt from Insurance company against loss of property/fixed
assets is basically a reimbursement in nature for the loss occurred by
the Licensee. Receipt of insurance claim from insurance company
shall not be part of A pGR for the purpose of computation of LF.
g. Bad Debts Bad debt is an amount owed by a debtor that is unlikely to be
recovered received/ realized and recognized as an expense in the books of
accounts. Bad Debts recovered represents reversal of debits (i.e. bad
debts) appearing in the profit and loss account of previous year(s).
This basically represents an adjustment to the amount of an expense
(i.e. bad debts) as estimated in an earlier year(s) in which it had
already recorded as part of revenue from operations.
Therefore, income on account of bad debts recovered shall not be
part of ApGR for the purpose of computation ofLF.
h. Excess Provisions Excess Provisio ns written back represent the reversal of excess
written back provision made for any liability or expenses in any previous year. On
settlement, this excess provision is written back into books of
accounts as other income. This basically represents an adjustment 60
instead ofactual revenue earned.
Therefore, income on account ofexcess provisions written back shall
not be part ofApGR for the purpose ofcompulation of LF.
Page 14 of 43
171
ACCESS SERVJCE AUTHORIZATION
APPENDIX-II to ANNEXURE-A
Format of Statement of Revenue and License Fee
_ __ __(Name and address of operator)
Access Services License No......... .in........... .........(Service Area)
Statement of Revenue and License Fee for the Quarter
....•.••...•..•............of the financial year.............. .........
(AMOUNT IN RUPEES)
ACTUALS ACTUALS CUMULATIVE
S.N. PARTICULARS FOR THE FOR THE UPTO THE
PREVIOUS CURRENT CURRENT
QUARTER QUARTER QUARTER.
l. Revenue from services
A Revenue from wire-liue
subscribers:
i. Rentals
ii. Call revenue within service area
iii. National LONG DISTANCE
CALL revenue
iv. International LONG DISTANCE
CALL revenue
v. Pass thru revenue for usage of
other networks (give
OPERATOR-wise details)
vi. Goods and Service Tax (Gsn
vii. Service charges
viii. Charges on account of any other
value added services,
Supplementary Services etc.
ix.. Any other income I
miscellaneous receipt from
wireline subscribers.
B Revenue from WLL -

subscribers : <Fixed)
i. Rentals
iii. National LONG DfSTANCE
CALL revenue
iv. International LONG DISTANCE
CALL revenue
v. Pass thru revenue for usage of ·
other networks (give l
vi. Goods and Service Tax (GSD
viii. Charges on account of any other :
value added services, I
Supplementary Services etc. I
Page I S of 43
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ix. Any other income I

WLL subscribers.
c Revenue from WLL

subscribers: (handheld)
i. Rentals
iii. National LONG DISTANCE
CALL revenue
iv. International LONG DlSTANCE
CALL revenue
v. Pass thru revenue for usage of
vi. Goods and Service Tax (GST)
Suoolementary Services etc.
ix. Any other income I
WLL subscribers.
D Revenue from Mobile

Servi£~!:__. . ._
D (a) Reveuue from GSM and 3G
spectrum based Mobile
Services:
D(a) 1. Post paid options:
i. Rentals
ii. Activation Charges
iii. Airtime Revenue
iv. Pass through charges (provide
operator-wise details)
v. Goods and Service Tax (GST)
vi. Roaminu, charges
vii Service charges
value added services.
Suoolementarv Services etc.
ix. Any other income/
miscellaneous receipt from post
paid options.
D(a) 2. Pre-paid options:

i. Sale of pre-paid SIM cards
including full value of all
components char~ed therein.
ii. Activation Charpes
Page 16 of 43
173
iv. Pass tlirou1f..h charges (Jz,rovide
onerator-wise details!
v. Goods and Service Tax (GSTJ
vi. RoaminP charPes
vii. Service charf!es
viii. Charg,es on account o[ anJ!
other va1"e added services.
Sunn/ementarv Services etc.
miscellaneous receipt from pre
paid options.
D(a) 3. Revenue from Mobile

i. Community phone service
components char2cd therein.
ii. Aoy other income/
Mobile Community phone
service.
D (b) Revenue from CDMA based

Mobile Services:
D{b) 1. Post paid options:
i. Rentals
vi. Roaming charges
paid options.
I
D(b) 2. Pre-paid options:

components charged therein.
ii. Activation Cliart>es

iii. Airtime Reven11e
I -
iv. Pass throue,.h cltar:es (provide i
overator-wise detailf) i
v. Goods aftd Service Tax fGST)
vi. Roami11!! cl1aT!!es
Page 17 of 43
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vii. Service cha~es

viii. Charges Oil account o[. an~
other value added services.
Sunn/ementan• Services etc.
paid options.
D(b) 3. Revenue from Mobile

i. Commuoity phooe service
components cbareed therein.
ii. Any other income/
service.
D (c) Revenue from BWA Services:

D(c) 1. Post paid ontions:
i. Rentals
ii. Activation Char~es
vi. Roaming charges
vii.
1----·•-w
Service c harges
viii. Charges on account-of any other
Suoa lementarv Services etc.
paid options.
Dfol 2. Pre-paid options:

including full value of all 1
components charged therein. i
ii. Activation Ch1m1es
iii. Airtime Reve1111e
iv. Pass through charg,es (erovide
ooerator-wi.wi detailsJ
'
i
v. Goods and Service Tax fGSn
vi. Roaminf! chart!es '
vii. Service charf!es

viii. Ch~is on account o[ an11
other value added services.
Sunnfementllrv Services etc.
miscellaneous receipt from pre-
Page 18 of 43
175
paid options.
D(c) 3. Revenue from Mobile

components cha11?ed therein.
service.
E Revenue from Voice Mail /any

other value added senoice
2 Income from trading activity

1. Sale of handsets {Excludin1:.
Goods and Service Tax fGSnJ
ii. Sale of accessories etc.
{Excluding_ Goods at1d Service
TaxfGSTH
iii. Any other income/
trading activity. {Excluding_
Goods and Service Tax (GSTJ I
iv. Goods and Service Tax fGST>
3 Revenue from roamine:.

i. Roaming facility revenue from
own subscribers.
ii. Roaming revenue from own
subscriber visiting other
networks including
STD/ISD/pass thru charges for
transmission of incoming call
during roaming.
iii. Roaming Commission earned.
iv. Roaming revenue on account of
visiting subscribers from other
networks (provide operator-wise
details).
v. Goods and Service Tax (GST) if
not included above.
vi. Any _o ther income/miscellaneous
receipt from roaming.
4 Income from investments '

i. Interest income
ii. Dividend income :
iii. Any other miscellaneous re-ceipt I
from investments. ·
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5. Non-refundable deposits from

subscribers
6. Revenue from franchisees

/resellers including all
commissions and discounts
etc. excluding the r evenues
already included in IA&IB
-- ......
7. Revenue from sharing/ leasing
i . of infrastructure
~
! 8. Revenue from sale/ lease of

' bandwidth, links, R&G cases,
I turnkey projects etc.
9. Revenue from otller Operators

on account of pass through
call charges (provide operator-
wise details).
10. Revenue from other Operators

on account of provisioning of
interconnection (provide
operator-wise delails) ... ...,_
11. Revenue from

Operations/Activities other
than Telecom Operations/
Acti.vities as well as revenue
from activities under a license
from Ministry of Information
and Broadcastin2
12. Miscellaneous revenue
AA GROSS REVENUE OF THE

Licensee COMPANY: (Add 1
12)
BB - LESS
1. Revenue from operations other
than telecom activities/
operations
2. Revenue from activities under a
license from Ministry of
Jn fonnation and Broadcastin~
3. Receipt from USO Fund
4. Items of ' Other Income' as listed
in Annexure- VIII
Page 20 of 43
177
i. Income from Dividend
ii. Income from Interest
Hi. Capital Gains on account of
profit of Sale of fixed assets and
securities
iv. Gains from Foreign Exchange
rates fluctuations
v. Income from property rent
vi. Insurance claims
vii. Bad Debts recovered
viii. Excess Provisions written back
BB Total (l+2+3+4)
cc APPLICABLE GROSS
REVENUE (ApGR) (AA-BB)
DD DEDUCT:
I PSTN/PLMN/GMPCS related
cal! charges (Access Charges)
paid to other eligible/entitled I
Telecommunication
providers within India
service I..
2 Roaming revenues passed on to
other
telecommunication
eligible/entitled
service I
providers and I
3 Goods and Service Tax (OSD
paid to the Government.
DD TOTAL DEDUCTIBLE
REVENUE (1+2+3)
EE ADJUSTED GROSS
REVENUE (CC-DD)
REVENUE SHARE @ ------
- - OF ADJUSTED GROSS
REVENUE
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INTERNET SERVICE AUTHORIZATION

APPENDIX-II TO ANNEXURE-A

_ _ _ _ _ _ _(Name and address of operator)
ISP License No.in (Service Area)
...............of the financial year...........
(AMOUNT IN RUPEES)
S.N. PARTICULARS ACTUALS ACTUALS CUMULATIVE
FOR THE FOR THE UPTO THE
1. Revenue from services
A Revenue from Pure Internet

Service ( Internet Access and
Content Service):
Al. Post paid options:
i. Rentals
iii. Goods and Service Tax (GST)
iv. Service charges
v. Charges on account of any other
vi. Any other income/
paid options.
A2. Pre-paid options:

i. Sale of pre-paid option including
full value of all components
charged therein.
miscellaneous rece ipt from pre
paid options.
B Revenue from Internet

Telephony Service:
BI. Post paid options:
i. Rentals
Page 22 of 43
179
iv. Service charges
v. Charges on account of any ot her
paid options.
B2. Pre-paid options:

charged therein.
miscellaneous receipt from pre·
paid options.
c Revenue from any othe r value

·
added service
2. Jncome from trading activity

(all including of Goods and
Service Tax (GSD)
I Sale ofTerminal Equipments
Ii Sale ofaccessories etc.
Iii Any other income/
trading activity.
3. Income from investments

i. Interest income
ii. Dividend income
iii. Any other miscellaneous receipt
from investments.

subscribers

commissions a nd disco unts etc.
excluding the revenues already
included in IA&IB
Page 23 of 43
180
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of infrastructure ·
7. Revenue from sale/ lease

renting of bandwidth, links,
R&G cases, turnkey projects
etc.
8. Revenue from Roaming

own subscribers.
networks.
networks.
v. Goods and Service Tax (GSD if
not induded above.
vi. Any other income/miscellaneous
receipt from roam ing
9. Revenue from IPTV Services

interconnection
11. Revenue from

Activities as well as revenue
and Broadcasting
12. Miscellaneous Revenue

Licensee COJ\.fPANY :(Add 1
12)
BB LESS
1. Revenue from o perations other
Page 24 of 43
181
operations
2 Revenue from activities under a
Information and Broadcasting
4. Items of'Other Income' as listed
in Annexure- VllI
ll. Income from Interest
iii. Capital Gains on account of
securities
rates fluctuations
VI. Insurance claims
vi . Bad Debts recovered
BB Total (1+2+3+4)
cc APPLICABLE GRQSS
DD DEDUCT:
1. Revenue of pass through nature
passed on to other service
providers.(operator-wise details)
2. Roaming revenue passed on to
other e ligible/entitled telecom
service provider.
3. Goods and Service Tax (GST)
paid to the Government
DD TOTAL DEDUCTIBLE
REVENUE (1+2+3)
EE ADJUSTED GROSS
REVENUE (CC-DD)
REVENUE SHARE @ -----
"'7---- OF ADJUSTED GROSS
REVENUE
Page ?!! of43
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NATIONAL LONG DISTANCE SERVICE AUTHORIZATION

Aopeodix-II to Annenre-A
or
_ __ __ _(Name and address operator)
NATIONAL LONG DISTANCE SERVICE License No.. . . . ....... ...
Statement of Revenue and License Fee for 1be Quarter
............of the financial year. ... .............
(AMOUNT IN RUPEES)
S.N. PARTICULARS ACTUALS ESTIMATE CUMULATIVE
FOR THE D FOR THE UPTO THE
PREVIOUS CURRENT PREVJOUS
QUARTER QUARTER QUARTER
I. Revenue from Services:

i. Revenue from provisioning of
NLD service
ii. Revenue from
supplementary/value added
services.
iii. Goods and Service Tax (GST}
iv. Any other income/
miscellaneous receipt.
l(a) Revenue from calling cards
(i) Revenue from sale of calling
cards
(ii) Any other
income/Miscellaneous receipt
from Calling Cards
(iii) Goods and Service Tax (GST)
2. Income from in\·estments.

I. Interest income
ii. Dividend income
iii. Any other miscellaneous
receipt from investments.
3. Non- refundable deposits.
4. Revenue from
shari nglleasing of other
in rrastructure
5. Revenue from
Operations/Ac ti vi ties other
Page 16 of43
183
from activities under a
Information and
Broadcasting

COMPANY: (ADD 1-6)
BB LESS
operations
2. Revenue from activities under
a license from Ministry of
4. Items of 'Other Income' as
listed in Annexure- VIII
profit of Sale of fixed assets
and securities
rates fluctuations
BB Total (l+2+3+4)
cc APPLICABLE GROSS
REVENUE (ApGR) (AA
BB)
DD DEDUCT:
I Revenue of pass through
nature passed on to other
service providers.(operator-
Page 27 of43
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wise details).
Note: Lease/rent charges for
hiring of infrastructure not to
be deducted.
l(a) Revenue of pass through
telecom service providers for
usage of Calling cards at the
originating point (Operator·
wise detail)
l(b} Revenue of pass through
telecom service providers for
usage of Calling Cards at the
terminating Point (operator
wise detail)
2. Goods and Service Ta.x (GST)
DD TOTAL DEDUCTIBLE
REVENUE (1+2)
EE AD.nJSTED GROSS
REVENUE (CC-DD)
REVENUE SHARE @ ···--
---- OF ADJUSTED
GROSS REVENUE
Page 28 of 43
185
INTERNATIONAL LONG DISTANCE SERVICE AUTHORIZATION
............... (Name and address of OPERATOR)
Inter11ational Long Distance Service License No. ......... ...
Statement of revenue and License Fee
for the Quarter ...........of the financial year ............
!AMOUNT IN RUPEES)
S.N. PARTICULARS ACTUALS FOR THE CUMULATIVE UPTO
PREVIOUS THE PREVIOUS
QUARTER QUARTER.
1. Revenue from traffic
A Revenue
i. Outgoing traffic revenue
ii. Incoming traffic revenue
iii. Pass through revenue for usage
of other networks (give
iv. Goods and Service Tax (GST)
v. Service charges
vi. Charges on account of any other
vii. Any other income/
viii. Revenue from calling cards
a. Revenue from sale of calling
cards
b. Any other .
from calling cards
c. Goods and Service Tax (GST)

(made on the strength of this
License)
i. Interest income
ii. Dividend income
from investments.

subscribers
Page 2.9 of 43
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of infrastructure
6. Revenue from sale/ lease of

bandwidth, links, R&G cases,
turnkey projects etc.
7. Revenue from other

OPERATORs on account of
pass thru call charges.

OPERATOR~ on account of
provisioning of
interconnection
9. Revenue from
Operations/ Acti'vities other
and Broadcasting

COMPANY: (Add 1-10)
BB LESS
I. Revenue from operations other
operations
i. rncome from Dividend
Page 3{) of 43
187
securities
rates fluctuations
BB Total (1+2+3+4)
cc APPLICABLE GROSS
DD DEDUCT:
J Charges passed on to other
SERVICE PROVlDER(s)
(OPERATOR-wise) (Copy of
agreement to be provided in the
first quarter.
l (a) Revenue of pass through nature
passed on to other te lecom
service providers for usage of
Calling cards at the orig inating
point (operator-wise details)
l(b) Revenue of pass through nature
passed on to other telecom
service providers for usage of
Calling Cards at the tenninating
Point (operator-wise detail)
DD TOTAL DEDUCTIBLE
REVENUE (1+2)
EE ADJUSTED GROSS
REVENUE (CC-DD)
--- OF ADJUSTED
GROSS REVENUE
Page 31 of 43
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GMPCS AUTHORIZATION
Format or Statement of Revenue and License Fee

_ _ __ _ _(Name and address of operator)
G lobal Mobile Personnel Communication by Satellite Service L icense No.......
............ ... .........of the financial year......... ...... .. ............
(AMOUNT IN RUPEES)
S.N. PARTICULARS ACTUAL S FIGURES CUMULATIVE
OF THE FOR THE FIGURES UP
PREVIOUS CURRENT TO THE
QUARTER QUARTER PREVIOUS
QUARTER
1. Revenue from Services:
A. Post paid options:
i. Rentals
ii Activation Charges
iii. Ainime Revenue
iv. Pass through charges
v. Goods and Service Tax (GSD
vi. Roaming charges
vii Service charges
value added services. Supplementary
Services etc.
ix. Any other income/ miscellaneous
receipt from post paid options.
B. Pre-paid options:
i. Sale o f pre-paid sim cards includ ing
fu ll value ofall
ii. Any other income/ m iscel!aneous
receipt from pre-paid options.
C.i. Revenue from Mobile Community

phone service including full value of
all components charged therein.
II. Any other income/ miscellaneous
receipt from Mobile Community
phone service.
2. Income from Trading activity: · (all

inclusive of Goods and Service Tax
(GST)}
i. Sale of handsets
ii. Sale of accessories, including sim
cards etc.
P11ge 32 of43
189
iii. Any other income/miscellaneous
receipt from tradin2 activity.
3. Revenue from roaming.
i. Roaming facility revenue from own
subscribers.
subscriber visiting other networks
including STD/ISO/pass through
charges for transmission of incoming
call during roaming.
networks.
v. Goods and Service Tax (Gsn if not
included above.
vi. Any other income/misce1\aneous
4. Income from investments.
i. Interest income
ii. Dividend income
from investments.

subscribers.
6. Revenue from franchisees I resellers.

excluding revenues already included
in IA&lB
7. Revenue from sharing/leasing of

infrastructure
8. Revenue from other operators from

sale of bandwidth
9. Revenue from other operators on

account of pass thru call charges.

account of provisioning of
interconnection.
. - -
11. Revenue from
Operations/Activities other than
Telecom · Operations/ Activities as
well as revenue from activities
under a license from Ministry of
Information and Broadcastin2:
Page33 of43
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12. Miscellaneous revenue.

LICENSEE COMPANY:
(Add 1-12)
BB LESS
I. Revenue from operations other than
telecom activities/ operations
license from Ministry of Information
and Broadcasting
·····
4. Items of ' Other Income' as listed in
Annexure- VUJ
i. lncome from Dividend
iii. Capital Gains on account of profit of
Sale offixed assets arid securities
iv. Gains from Foreign Exchange rates
fluctuations
vi. Insurance cla ims
vii. Bad Debts·recovered
BB Total (1+2+3+4)
cc APPLICABLE GROSS
DD DEDUCT:
I. PSTN related Call charges passed on
to basic, cellular a nd long distance
service provider{s) (operator-wise)
2. Roaming revenues passed on to
CMSPs and other GMPCS service
providers. (operator-wise)
3. Goods and Service Tax (GST) paid
to the Government.
DD TOTAL DEDUCTIBLE
REVENUE (1+2+3)
EE ADJUSTED GROSS REVENUE

(CC-DD)
REVENUE SHARE @ -------
-REVENUE
OF ADJUSTED GROSS
Page34 of 43
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PMRTS AUTHORIZATION
_ _ _ __ _ _ _ _(Name and address ofoperator)
Public Mobile Radio Trunking Service License No . ...•.•.in_ _ __ Servlce Area
Statement of Revenue and License.Fee for the Q ua rter

•....•..•. of the financial year.......... . .. .......
(AMOUNT IN RUPEES)
S.N. PARTICULARS ACTUALS ACTUAL FOR CUMULATIVE
FOR THE THE UPTO THE
). Rentals
iv. PSTN charges
vi. Service charges
vii. Income from lease/rental/AMC of
items in 2(i) and 2(ii).
viii. Any other income/ miscellaneous
receipt from service
2. Income from Trading activity: {all

inc lusive of Goods and Service
Tax (GST)}
i. Sale of handsets
cards, spares, consumables, etc.
receipt from trading activity.

i. Interest income
ii. Dividend income
from investments.

subscribers.
Page 35 of 43
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5. Revenue from
Telecom Operations/ Activities
as well as revenue from
activities uoder a licence from
Ministry of Information and
Broadcastiniz
6. Any other receipt I Miscellaneous

revenue.

LICENSEE COMPANY:
(Add 1-6)
BB LESS
I Revenue from operations other
than telecom activities/ operations
3 Receipt from USO Fund
4 Items of 'Other Income' as listed
in Annexure- VIII
l. rncome from Dividend
.
ii. lncome from Interest
iii. Capital Gains on account of profit

of Sale of fixed assets and
securities
rates fluctuations

....
BB Total (1+2+3+4)
cc APPLICABLE GROSS
Page 36 of 43
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DD DEDUCT:
1. PSTN related Cal! charges paid on
to other Access telecom service
provider.

DD TOTAL DEDUCTIBLE
REVENUE (1+2)
EE ADJUSTED GROSS
REVENUE (CC-DD)
REVENUE SHARE @ -------

----- OF ADJUSTED GROSS
REVENUE
Page 37 of 43
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COMMERCIAL VSAT CUG AUIBORIZATION

-·----------------- (Name and address of operator}
VERY SMALL APERTURE TERMINAL SERVICE License No.•.. •. •.. .......
Statement of Revenue and License Fee
for the Quarter ... .......of the financial year ............
(AMOUNT IN RUPEES)
SJ. PARTICULARS ACTUALS FIGURES CUMULATIVE

No. FOR THE FOR FIGURES UPTO
PREVIOUS CURRENT mEPREVIOUS
Q UARTER QUARTER QUARTER
l. Revenue from Services :
i. Revenue from provisioning of VSAT
service
ii. Revenue from supplementary/value
added services.
iii. Goods and Service Tax (GSl )
iv. Revenue from lease/rentals of items
in 2(i) and (ii) below.
v. Revenue from Annual
Comprehensive Maintenance
Contract (ACMC)/ Annual
Maintenance Contract (AMC) etc.
vi. Any other income! miscellaneous
receipt.
2. Income from Trading activity: (all

(GST)
J. Sale of VSA T including antennas
and other accessories including
software, hardware etc.
ii. Sale ofaccessories, etc.
3. Income from inves tments.

i. rnterest income
ii. Dividend income
iii. A ny other mi seeI lancous receipt
from investments.
4. Non-refundable deposits.
Page 38 of 4J
195
other infrastructure
6. Revenue from
Telecom Operations/ Activities as
under a license from Ministry or
Information and Broadcastin2

Licensee COMPANY:
(Add 1-7)
BB LESS
I Revenue from operations other than
license from Ministry of Infonnation
and Broadcasting
...,, Receipt from USO Fund
4 Items of ' Other Income' as listed in
Annexure- VIII
I. Income from Dividend
fluctuations
BB Total (1+2+3+4}
cc APPLICABLE GROSS
DD DEDUCT:
I. Revenue of pass through nature • .
passed on to other service providers.

(operator-wise details).
Note: Lease/rent charges for hiring
of infrastructure not to be deducted.
2. Goods and Service Tax (GSD paid
·to the Government.
Page 39 of 43
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DD TOTAL DEDUCTIBLE
REVENUE (1+2)

(CC-DD)
REVENUE SHARE @ --···-··---
- OF
REVENUE
AD.JUTED GROSS
Page 40 of .,3
197
INSAT MSSR AUTHORIZATJON
APPENDIX-II to ANNEXURE - A
.....:....•••... .......... (Name and address of operator)

INSAT MSS Reporting Service License No .. ... .....
Statement of Revenue and License Fee for theQuarter
..........of the financial year.. ..........
• <AMOUNT IN RUPEES)
SI. PARTICULARS ACTUALS FIGURES CUMULAUVE
No. FOR THE FOR FIGURES
PREVIOUS CURRENT UPTOTHE
QUARTER
INSAT MSS Reporting Service
added services.
iv. Revenue from lease/rentals of
items in 2(i) and (ii) below.
Comprehensi ve Maintenance
Vl. Any other income/ miscellaneous
receipt.
2. Income from Trading activity:

(all inc lusive of Goods and Service
Tax (GST)
l. Sale of INSAT MSS Reporting
Terminal and other accessories
including software, hardware etc.
ii. Sale ofaccessories, etc.

I. Interest income
ii. Dividend income
iii. Any other miscellaneous receipl
from investments.

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6. Reveoue from
as well as revenue from activities
uoder a license from Ministry of
Information and Broadcastin~

Licensee COMPANY:
(Add 1-7)
BB LESS .
I Revenue from operations other
lnformation and Broadcasting
4 Items of'Other Income' as listed in
Annexure- VIII
i. Income from D ividend
securities
fluctuations
vii. Bad Debts reeovered
viii . Excess Provisions written back
BB Total (1+2+3+4)
cc APPLICABLE GROSS
REVENUE (AoGR) (AA-BB)
DD DEDUCT:
I. Revenue of pass thru nature
actually passed on to other service
providers. (operator-wise details).
of in ITastructure not to be
deducted.
Page 42 of4J
199
to the Government.
DD TOTAL DEDUCTIBLE
REVENUE (1+2)
EE AD.TIJSTED GROSS REVENUE

(CC-DD)
-- OF AD.TIJTED GROSS
REVENUE
X-*****
Page 43 of 43
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15.2 AGR-UASL
Government ofJndla
Minislry ofCommuuications
Sanchar Bhnwnn, 20, Ashoka Road. New Delhi - 110001
(Acccsi. Services Wing)
No~ 20-271/2010 AS-I (Yol.-V) Dated: 25.10.2021
To
All UAS Licensees
Subject.: Amendment in Luified Access Services License (UASL) Agreement for

Adjusted Gross Revenue (AGH) -regarding.
As per the Cond ition 5.1 of lJASL Agreement, the Licensor reserves the right to
modify at any time the tenns and conditions of the License, if in the opinion o f t he Licensor it
is necessary or expedient to do so in public interest or in the interest of thc ·securit)' of the
State or for the proper conduc t of the telegraphs. In pursuance of this cond ition, the Licensor
hereby amends/ append s t he fo llowing in lh.e U ASL Agreement:
E:Dstio!! Clause Amended Clause

PART-Ul, fi'TNANCIAL CONDmONS PART-Ill, FINANCIAL CONDITIONS
19. Definition of 'Adjusted Cross 19. Definition of Gross Revenue,

Revenue' : Applicable Gross Revenue (ApGR) and
Adjusted Gross Revenue (AGR):
19.1 Gross Revenue: 19.1 Gross Revenue:
The Gross Revenue shill! be inclusive of The Gross Revenue shull be inclllsive of
installation charges, late fees, sale proceeds installation charges, late fee , ale proceeds of
of handsets (or any other terminal handsets (or any other terminal equipment etc.),
equipment elc.), revenue on account of reven ue on account of interest, dividend, value
interest, dividend, value added services, added services, supplemcmary services. access
supplementary services, access or or intcrcoru1ection char ges, roaming c harges,
interconnection churges, roaming c.harges, I revenue trom permissible sharing or
revenue from permissible sharing of ! infrastructure and any otber miscellaneous
infrastructure and any other miscellaneous · revenue, without any set-off for related item of
revenue, without any sct·o!T for related item expense, etc.
of expense, etc.
19.JA AJmlicablc Gross Revenue (ApG R):
19.2 For the purpose of arriving at the
·'Adjusted Gross Revenue (AGR)" the ApGR shall be equal to Gross Revenue (GR) of
following shall be excluded from the Gross the licensee as reduced by the items listed
Revenue lo arrive at the AGR: below:
I. PSTN related c11ll charges (Access (i) Revenue from operations other than
Churges) actually paid to other eligible/ LClecom activities/ operations.
entitled telecommunication service (ii) Revenue fTom activities under a license/
providers within lndia; permission issued by Ministry of
Page l oflO
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n. Roaming revenues actually passed Information and Broadcasting.
011 to other eligible/ entitled (iii) Receipts from the USO Fund.
telecommunication sen:ie<:: providers (iv) List of other income* to be excluded from
and; GR to arrive at ApGR
a. hlcomc from Dividend
III. Good and Service Tax (OST)
actually paid to the Government if gross
revenue had included as component of
Sale of fixed assets and securi ties
GST .
tluctuati ons
e. Income frOJn property rent
f. Insurance claims
g. Bad D ebts recovered
h. Excess Provis ions w1"ilten hack
*Subject to conditions given in Anncxurc
Ylll.
For the pmpose of arriving at the "Adjusted

Gro:;s Revenue (AGR)", follow ing shall be
excluded from the Applicable Gross Revenue
(ApGR):
a. PSTN re lated call charges (Access
Chnrges) paid to other eligible/ entitled
te lecommun ication service providers
within India;
eligible/ entitled telecommunication
service providers and;
to the
Government if the Applicable Gross
com nent ofGST. I
2. This amendment comes into effect from 01.10.2021 and will be applicable to the
dues which ari~e from the operations of the Licensee after the said date.
3. The new f ormat of Statement of Revenue and License Fee inc-0rporating thi: i:flect of
above amendment, i~ enclosed. It is clarified that the existing forma r shall also be replaced
with this new formal (attached with this amendment) with effect from 01.10.2021.
4. This amendment shall be part and parcel of the Uni fled Acce~s Services License
Agreement and other Terms & Conditions shall remain unchange d.
C.\.
'~
:.J AA--
1 ~~111·~\
(A nil Kumar Geb1otJ
Direct.or {AS-J)
For and on behalf of President oflndia
Tel No.: 23036864
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Copv to:
(1) Secretary, TRAl.
(2) DGT, DoT {HQ)/ CGCA.
(3) Advisor (Economics)/ Wireless Advisor /Sr. DOG (TEC).
(4) DOG (CS)/ DOG (D )/ DDG (Satcllitc)/DDG (LFP) /DOG (LFA)/ DOG (SPPI)
/ODG (SA)/ DOG (WPF)/ DOG (A/C).
(6) Director (IT) may kindly arrange lo upload this letter on the website of DoT.
Page 3 of lO
203
Annexure-VOI to Unified Access Service License Agreement
L ist of other income to be excluded from G R to arrive at ApGR
ftem/ Head of Description and conditions applicable

o. 'Olher lJtcome'
a. Income from Income from dividend is return on investment made by.the company.
, D ividend Swh investment is made out of surplus funds available with. tbc
! company. Companies Act. 20 13 and Accounting Standard-9
1
classifit:d dividend income as 'other income:' i.e., distinct from lhe
Therefore, income from dividend shall not be part of ApGR for .the
1---b-.--+-I-n-co_m_e_ _ _fr_om
_-+.;_
Tn~ome from interest is return on investment made by the company in
! Interest bank deposits, corporate deposits, debentures etc, Such investment is
~ : made out of surplus funds avajlabk ·wi th the company. Also
i sometimes, Licensee receive!> interest from Tax Authorities on
ad\'llllCe tax or refundable tai.. Companies Act, 2013 and Accounting
' tandard-9 classified interest income as ·other income' i.e., distinct
from the core operations ofthe entity.
At the same time, Licensee accepts refundable deposits from ,
customers, telo;:om vendors and other Licensees. These deposirs
essentially are part ortelccom operations. The interest income earned
on uch amounts should be recorded and certified by statutory
auditors.
: Therefore, income from interest shall not be part of ApGR for the
purpose of computation of LF. However. interest earned on
refundable deposits from customers, telecom vendors and other •
Licensees shall be considered in ApGR for Lhe purpose of
computation of LF. Also. any refundnbk deposit received by the
advance rental etc. shall also have simi lar treatment for inclusion in
• ApGR .
c. Capital gains on Capital gain earned by the Licen ee on the ac1.:ount of profit on sale
account of prolit of assets and securities, are of from investing activ ities instead of :
i
assels and immovable property, securities, warrant.~ or debt instruments, other
!
securities items of fixed assets shall noL be part of ApGR for r.he purpose of
computation ofl.F.
d. Gains fTom Foreign Exchange differences arise X'vben actual rates at the- time of
.Foreign Exchange settlement differs from those at which they were initially recorded in
rates fluctuations the books. The provisions contained in Lhe Accounting Standard-~! I .
: require a notional entry for exchimge differences in respect of
reflected in the profit and loss statement of Licensee could arise from
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I
reduction of payment liability or increa e in the value of foreign

fl uctuation is a conthigency \\hich has impact on every business
which may have something to do w ith foreign exchange and is not
specific and unique to Telecom business.
deval uation on account of fluctuation of foreign exchange shall not
be part ofApGR for the purpose ofcomputation ofLF.
c. Tncome from Licensee may ren t or lease part of their prope11ies and earn revenue
property rent in the fo1m of rent. Some Licensees as part of staITwelfare measure
provides stuff quarters !o their employees and receive rent from such
staff. Revenue from rent casinot be distinctly treated as only from
telecom bu ines . Therefore, revenue/income from property rent shall
not be part of /\pGR for the purpose of computation of LF. In case
; property is let. out for 'establishing, maintaining w1d working of
' telecoaimunicarion', then revenue/income from such rent shall be
considered in A pGR for the purpose ofcomputation of LF.
f.
Insurance claims A receipt from Insurance company against loss of property/fixed

U1e Licensee. Receipt of insurance claim 1 ·rom insurance company
shall not be part of ApGR for the purpose of computation of Lr .
g. -Bad a-
DebL~ Bad debt is an amount owed by debtor that is unlikely LO be
recovered n:ceivedi realized and recogn ized as an expense in the books of
debts) appearing in the profit and loss account of previous ycar(s).
This basically represents aJ1 adj ustment to the amount of ufl expense
Therefore, income on account of bad debts recovered shall not he
part ofApGR for the purpose ofcomputation of LF.
h. Excess Provisions Excess Provisions writtCn- b~ck represent the reversal -O f excess
written back provision made for any liabil ity or expenses in any previous year. On
iI settlement, this excess provision i.s written back inlo books of
l accounts as other income. This basically represents an adjustment 60
I ; instead o f actual revenue eamed.
.LJJ --------~Th____
_erc"fore. in_co_m_e_o_n_a_cc-·o_u_nt_fex_c_ess_p_r_o_v_
_o___ i s-io_ns______n-__k
v.'l'itte~ hac__s_h_a_ll~
__of ApGR for d1e purpose ofcomputation of.L r.

noc be part
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205
llNIFlED ACCESS SERVTCE LICENSE
APPENDIX-II TO ANNEXURE-II
Format of Statement of R evenue and Licence Fee
_ _ _ _ _ (Name and address of operator)
Unified Access Services in (Service Area)
· Statement o( Revenue and Licence Fee for the Quarter .... ......... .
of the financial year.............
(AMOUNT lN RUPEES)
S.N. PARTICULARS AClT ALS i ACTUALS i CUMULA11VE
FOR THE : FOR TilE 1 UPTO THE
PREVIOUS ; CURRENT ! CURRENT
QUARTER i QUARTR"~_:_ __QUA R1' 1?.~
1 Re ve nue from services
Revenue from wireline
subscribers:
A
r----+- [
- - - - - - - - -r------,--------j-------·
·
(i) Rentals
!-'-"----+ - - - - - - - - - , - - - - --"---···········-··-.... ...... ... - ·- - - + - - - - - - - - <
(ii) Call revenue within serv
_ ic_e_a_rea
___- + - - - - - -- - 1 - - - - - + - - - -- - - .1
(ii i) National LONG DISTANCE CALL
revenue
(iv) fmem alional LONG DISTANCE
CALL revenue
l- - · -+- - - - - - - - - - , - -- - , - - - - - - - 1 - - - - - · --·-..- - - - -
(v) Pass thru revenue for usage of \llher
networks (give OPERATOR-wise
~1
___ -r-,d~et_a~il~s)~.,,...,.~-=---=-c-=-==---r----~-~ ~-----1-------
i (vi) Goods and Servi.,;e Tax (GSD
! (vii) Service charges
: (viii) Charges on account of any other
l ' value added services,
' ----·~s~u~ ppl~e~
nl~e~
nt~a'-'-
ry ~S~
e_
~·_ic_e_s_e_
tc~·----1-------1------1------·-
;··(ix) ; Any other income I miscellaneous
receipt from v.rireline subscribers.
B ; Revenue from WLL subscribers :

1----~:~(_
Fi_
xe_d~
' )~~~~~~~~--+------+------+-------~
~(~i)~___.:_R~e_nw_l_s~~~~~~~~-1-~~~~-1-~~~-1-~~--· ~
I (ii) ! Call revenue within service area
: (iii) · National LONG DISTANCE" CALL
. revenue
(iv) i International LONff...i5iSi:ANCf ~·
: CALL revenue
(v) i Pass thru revenue for usage of other
i nerworks (give OPERATOR-wise
: details)
( vi) ! Goods and Service Tax (GST) - - - 1 - - - - · - - - - - + - - - - - - + - - - - - - - - 1
(vii) I Service charges
(viii) Charees on account of any ot.ber
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g. Dad Debts recovered

h. Excess Provisions wTitten back
~subject to conditions given in
Annexure VII.
3.2 Adjusted G r oss Reven ue (AGR):
For the purpose of ani ving at the

"Adjusted Gross Revenue (AGR)",
following shall be excluded from the
Applicable Gross Revenue (A pGR):
a. Charges paid lo its parenc 1'<SO(s)

towards applicable access charges I
such as carriage charges, !
1
term ination charges and roaming
charges.
b. Charges paid to NSOs towards
Bulk/Wholesale bandwidth, leased
line and bandwidth cl1arges,
m inutes and SMSs. However, these
charges should be governed by a
written agreement, a copy of which
must be provided a long w ith the
proof of actual payment for the
deduction to be allowed.
c. Goods and Service Tax (GSl) paid i
to t he Government if Applicable
Gross Revenue (ApGR) had
inc luded as component of GST.
! PART-Il, CHAPTER-XII, PART- II, Cl-LAJYT'ER-Xll,

GLOBAL MOBILE PERSONAL GLOBAL MOBfLE PERSONAL
COMl\IJUN ICATION BY SATELi ,JTE COJ\.1NIUN1CATIO BY SATELLITE
SERVICE SER VICE
. 3. Financial Conditions: ! 3. Financial Conditions:

;
I 3.1 Gross Revenue: 3.1 Gross Revenue:
The Gro~s Revenue shall be inclusive of The Gross Revenue shall be inclllsivc o f i
instnllation charges, late fees, :; ale proceeds
installation charges, late fees, sale proceeds
of handsets (or any other terminal of handsets (o r any o ther tmninal
equipment, etc.), revenue on account of equipment, etc.), revenue on account of
interest, dividend, value added services, interest, d ividend, value added services,
supplement8J'y services, revenue from supplementary services, revenue fro m
parem :so, revenue from permis~ib lc parent NSO, revenue from permissible
sharing of infrastructure and any other sharing of in frastrncture and any other
miscellaneous revenue, without any set-off: miscellaneous revenue, w ithout any set-off
, for related item of ell.1Jense, etc. ; for related item of expense, etc.
Page 7 of 47
207
ii. Any other income/ miscellaneous I
phone se!'•icc. i
D (b) ! Revenue from CDMA based '

! Mobile Services:
I
1 D(b) I Post paid options:
I. Rentals
- ;
ii l\ct!Ya_ti~n Charges , ______ I
iii. Airtime Revenue \ i
iv. Pass through charges ~ l

'
i'
vi. Roaming charges ;
I
vii Service charges i I
vi ii. Charges on account of any other ' I
i
Suppl.cmenmry Services etc.
ix. Any other income/ miscelhmcous -
receipt from oost paid options.
.._
D(b) 2 Pre-paid options:
-·--···. - ·-·--
i. Sale of pre-paid SIM cards including
full value of all components charged
therein.
····-····
ii. Any other income/ miscellaneous
recei.e!_Xrom pre-paid options. ...
- -·-·
D(b) 3. Revenue from Mobile Community

i. phone service including full value of
all comoonents charged therein. -· . ~
ii. Any ocher income/ miscefianeous

! receipt from Mobile Community
phone se!_-vice.
-· -·- .......
i
E I Revenue from Voice Mail /any
I other value ndd ed service
..
j2 locome from trading activity (all
including of GST)
! (i) Sale of h~mlsets
-
i
(ii) Sale ofaccessories etc.
(iii) Any other income/ miscellaneous :' 'i
receipt from trading activity. ~
-· -· ' !
3 Revenue from roamine:. ''
1·- '
i. Roaming fucility revenue from own !
subscribers.
ii. Roaming revenue from own :
including STD/fSD/Eass thru charg~~ I
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,
I • ••
lll.
I for
!
transmission of incom ing call
durin~ roamin11:.
1 Roaming Commission eamed.
I
!
iv. Roaming revenue on account of I

vis iting suhscribers from other I
neLworks. ! I
v. GST ifnot inc luded above. !
vi. Any other incomelmisccllai1eous i
l
4 Income from inves1mcnts - -~ . . #
(i) Interest income

{ii) Dividend incom~
-·
(iii) . Any other miscellaneous receipt
5
, from investments.
' 1'011-refundabk deposits from
-
.....
snbsc1ibers
I
-
6 Revenue from franchisees
1
/ resellers including all commissions
and discounts etc. c...:cluding the !
l
revenues already included in i
IA&IB '
- - 7 Revenue from sharing/ leasing of '
infrast ructure -
8 Revenue from
-sale/
lease of
·
9 Revenue from other OPERATORs
on account of pass through call
I chari::es.
I
10 Revenue from o~hcr OPERATORs I
OD account of provisioning or
~·
I interconnection
;
I
11 Revenue from Operations/

-· -
I
I
Activities o1ber 1han Telecom
Opcralious/ Activities as well as li
revenue from acth•itics under ll
license from Minislry of
,___ Information and Brondcasting
12 Any _()Cher income .. ..

,_ - ...
13 Miscellaneo us re~·co uc
Pago 9 oflO
209
AA GROSS REVENUE O F THE
LICENSEE COMPANY: (Add 1
13)
BB Less
and Broadcasting
4. Items of 'Other Income' as listed in
Anncxurc- VIII
fluctuations
VI. Insurance claims -
VIII. Excess Provisions written back
n.e Total BB (1+2+3+4);
cc APPLICABLE GROSS
DD DE DUCT:
I Charges paid to other SERVICE
PROVIDER(s) (OPERATOR-wise)
2. Roam ing revenues paid to other
CMSPs And GMPCS service
providers. (operator-wise)
3 GST oaid to the Government
DD TOTAL DEDUCTIBLE
REVENUE (1+2+3)
(CC-DD)
REVE'NUE SR.ARE @ ----··
OF ADJUSTED GROSS
REVENUE
••••••
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15.3 AGR- UL (VNO)

Government oflndia
Sanchar Bhawao, 20, Ashoka Road, New Delhi -110001
(Access Services Wing)
No. 20-271/2010 AS-1 (Vol.-V) Dated: 25.10.2021
To
All UL (VNO) Licensees
Subject: · Amendment in Unified License (Virtual Network Operator) {UL (VNO)}

Agreement for Adjusted Gross Revenue (AGR} -regarding.
As per the Condition 5.1 of Chapter-I of UL (VNO) Agreement, the Licensor reserves
the right to modify at any time the terms and conditions of the Licen~e, if in the opinion of the
Licensor it is necessary or expedient to do so in public interest or in the interest of the security of
the State or for the proper conduct of the telegraphs. In pursuance of this condition, the Licensor
hereby amends/ appends the following in the UL (VNO) Agreement:
J s. I Existing Clause Amended Clause

i
: No.
l. PART-I, CHAPTER-lJI, FINANCIAL PART-I, CHAPTER-III, FINANCIAL
CONDITIONS CONDITIONS
19. Definition of 'Adjusted Gross 19. Definition of Gross Revenue,

Revenue': Applicable Gross Revenue (ApGR) and
19.1 The Gross Revenues and Adjusted 19.l The Gross Revenue, Applicable
Gross Re\1enue (AGR) for the purpose of Gross Revenue (ApGR) and Adjusted i
calculation of License fee for different Gross Revenue (AGR) for the purpose of
services authorized under this license are calculation of License fee for different
defined in the respective chapters of the services authorized under this license are
Service in PART-II of this License defined in the respect ive chapters of the
Agreement. Service in PART-II of this License
Agreement.
2. PART-II, CHAPTER-VITT, ACCESS PART-II, CHAPTER-Vlll, ACCESS

SERVICE SERVICE
3. FINANCIAL CONDITIONS 3. FINANCIAL CONDITIONS
3.1 GROSS REVENUE 3.1 GROSS REVF.NUE
installation charges, late fees, sa!c proceeds installation charges, late fees, sale proceeds
of handsets (or any other terminal of handsets (or any other te1minal
equipment, etc.}, revenue on account of , equipment, etc.), revenue on account of
interest, dividend, value added services, interest, dividend, value added services,
supplementary services, revenue earned supplementary services, revenue earned
from parent NSO(s), revenue from from parent NSO(s), revenue from
' &
211
permissible sharing of infrastructure and permissible sharing of infrastructure and
any other miscellaneous revenue, without any other miscellaneous revenue, without
any set-off for related item ofexpense, etc. any set-ofT for related item of expense, etc.
3.2 Adjusted Gross Revenue (AGR) 3.IA Applicable Gross Revenue

(ApGR):
. For the purpose of arriving at the "Adjusted
; Gross Revenue (AGR)", following shall be ApGR shall be equal to Gross Revenue
excluded from the Gross Revenue to arrive (GR) of the licensee as reduced by the
at the AGR: items listed below:
a. Charges paid to its parent NSO{s) (i) Revenue from operations other than
towards applicable access charges telecom activities/ operations.
such as carriage charges, tennination (ii) Revenue from activities under a
charges and roaming charges. license/ permission issued by Ministry .
b. Charges paid to NSOs towards oflnfoll1lation and Broadcasting.
Ilulk1Wholesale bandwidth, leased line (iii) Receipts from the USO Fund.
and bandwidth charges, minutes and (iv) List of other income* to be excluded
SMSs. However, these charges should , from GR to arrive at ApGR
be governed by a written ab>Tcement, a a. Income from Dividend
copy of whlch must be provided along

with the proof of actual payment for

c. Capital Gains on account of profit
the deduction to be allowed. of Sale of fixed assets and
c. Goods and Service Tax (GST) on securities
provision of service and sales actually

paid to the Govcnunent if gross fluctuations
revenue had included the component

c. Income from property rent
ofGoods and Seivice Tax. f. Insurance claims
Annexure VIL
1 3.2 Adjusted Gross Revenue (AGR):
For the purpose of arriving at the

"Adjusted Gross Revenue {AGR)",
Applicable Gross Revenue (ApGR):
a. Charges paid to its parent NSO(s)

towards applicable access charges
such as carriage charges, tennination ·
charges and roaming charges;
line and bandwidth charges, minutes
and SMSs. However, these charges
should be governed by a written
agreement, a copy of which must be
provided along with the proof of
actual avment for the deduction to be
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.----.-- - - - - -· ... ·- -- - - - - - . - - - - - -- - ....- ·- - - - - - ,

allowed; and
c. Goods and Service Tax (GST) paid to
the Government if Applicable Gross
component of GST.
3. PA RT-TI, CHAPTER-TX, INTERNET PART- II, CHAPTER-IX, INTERNET.
SERVICE SERVICE
3. Finaocial Conditions: ; 3. Financial Conditions:
i 3.1 Gross Revenue: 3.l Gross Revenue:
The Gross Revenue shall be inclusive of all The Gross Revenue shall be inclusive of all
types of revenue from Internet services, types of revenue from Internet services,
revenue from Internet · access service, revenue from Internet access service,
revenue from internet contents, revenue revenue from internet contents, revenue
from Internet · Telephony service, revenue from Internet Telephony service, revenue
from activation charges, revenue from sale, from activation charges, revenue from sale,
lease or renting of bandwidth, links, R&G. lease or renting of bandwidth, links, R&G
cases, Turnkey projects, revenue from cases, Turnkey proj ects, revenue from
IPTV service, late fees, sale proceeds of IPTV service, late fees, sale proceeds of
tenn inal equipments, revenue on account of tenn inal equipments, revenue on account
interest, dividend, value added services, of interest, dividend, value added services,
supplementary services, revenue from supplementary services, revenue from
pcnnissible sharing of infrastructure, etc. permissible sharing of infrastructure and
allowing only those deductions available any other miscellaneous revenue, without
for pass through charges and taxes/levies as any set-off for related item of expense etc.
in the case of access services, without any
set-off for related item of expense, etc.
3.IA Applicable Gross Revenue
3.2 Adjusted Gross Revenue (AGR) . (ApGR):
For the purpose of arriving at the "Adjusted ApGR sha!I be · equal to Gross Revenue
Gross Revenue (AGR)" the following shall (GR) of the licensee as reduced by the
be excluded from the Gross Revenue to items listed below:
: arrive at the AGR:
I
(i} Reven ue from operations other than
a Charges paid to its parent NSO(s) telecom activities/ operations.
towards applicable access charges (ii) Revenue from activities under a
such as carriage charges, termination license/ pennission issued by Ministry
charges and roaming charges. ofinfonnation and Broadcasting.
b. C::harges paid to l'\SOs towards Bulk/ (iii)Receipts from the USO Fund.
\Vholesale bandwidth, leased line and ' (iY)List of other income• to be excluded
bandwidth charges. However, these from GR to arrive at ApGR
charges should be governed by a a. Income from Dividend
written agreement, a copy of which b. Income from Interest
must be provided along with the c. Capital Gains on account of profit
! proof of actual payment for the of Sale of fixed assets and
deduction to be allowed. securities
I c. Goods and Service Tax (GS'J) on

fluctuations
Page 3 of 47
213
paid to the Government if gross e. Income from property rent
revenue had included the component f. Insurance claims
ofGoods and Service Tax. g. Bad Debts recovered
h. Excess .Provisions written back
Annexure VII.
, For the purpose of arriving at the

j "Adjusted Gross Revenue (AGR)",
following shall be excluded from lhe

such as carriage charges, termination
b. Charges paid to NSOs towards Bulk/
Wholesale bandwidth, leased · line
and bandwidth charges. However,
these charges should be governed by
a written agreement, a copy of which
must be provided along with the
deduction to be allowed; and
to the Goverrunent if Applicable
4. PART-II,CHAPTER-X,NATIONAL PART-II, CHAPTER-X, NATIONAL

LONG DISTANCE SERVICE LONG DISTANCE SERVICE
3.1 Gross Revenue 3.1 Gross Revenue:
; Gross revenue shall be inclusive of total Gross revenue shall be inclusive of total
revenue accruing to the licensee by way of revenue accrning to the licensee by way of
providing service by parenting to NLD providing service by parenting to NLD
(NSOs) including the revenue on account of (NSOs) including the revenue on account
supplementary/ value added services, of supplementary/ value added services,
, leasing of infras truclure, interest, dividend, leasing of infrastructure, interest, dividend,
· parent NSOs, revenue fro m pennissible revenue earned from parent NSOs, revenue
sharing of infrastructure and any other from perm issible sharing of infrastructure
income, allowing only those deductions and any other miscellaneous revenue,
available for pass through charges and without any set off for related item of
taxes/levies as in the case of access expense etc.
services, without any set offfor related item
of ex pense etc .
Page 4 of47
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3.2 Ad.iusted Gross Revenue i 3.lA Applicable Gross Revenue
(ApGR):
ApGR shall be equal to Gross Revenue
Gross Revenue (AGR)" the following shall
be excluded from the Gross Revenue to (GR) of the licensee as reduced by the
arrive at the AGR: iiems listed below:
(a) Charges paid to its parent NSO(s) (i) Revenue from operations other than
such as carriage charges, termination (ii) Revenue from activities under a
charges and roaming charges. license/ permission issued by Ministry
(b) Charges paid to NSOs towards ofInformation and Broadcasting.
Bulk/Wholesale bandwidth, leased line (iii)Receipts from the USO Fund.
and bandwidth charges, minutes and

SMSs. However, these charges should from GR to arrive at ApGR
be governed by a written agreement, a

copy of which must be provided along

with the proof of actual payment for

c. Capital Gains on account of profit
the deduction to be allowed. of Sale of fixed assets and
(c) Goods and Service Tax (GST) on securities

paid to the Government, if gross fluctuations
revenue had included the component

of Goods and Service Tax.

f. Insurance claims
Annexurc V 11.

following shall be · excluded from the
line and bandwidth charges, minutes '
and SMSs. However, these charges
should be governed by a written
agreement, a copy of which must be
provided along with the proof of
actual payment for the deduction to
be allowed; and
Page 5 of 47
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included as component of GST.
5. PART- II, CHAPTER-XI, PART-IT, CR<\PTER-XI,

INTERNATIONAL LONG DISTANCE INTERNATIONAL LONG DISTANCE
SERVICE SERVICE
3.1 Gross Revenue: 3.1 Gross ReYenue:
! provided, leasing of infrastructure, use of its provided, leasing of infrastructure, use of
resources by others, application Fee, its resources by others, application Fee,
installation charges, call charges, [ale Fees, installation charges, call charges, late Fees,
sale proceeds of instruments (or any sale proceeds of instruments (or ·any
handsets, bandwidth, incoine from Value handsets, bandwidth, income from Value
' Added Services, supplementary services, Added Services, supplementary services,
access or interconnection charges, any lease access or interconnection charges, any
! or rent charges for hiring of infrastructure, lease or rent charges for hiring of
etc. and any other miscellaneous items infrastructure, etc. and any other
including interest, dividend, etc. without 1 miscellaneous items including interest,
any set offof related items ofexpense, etc. dividend, et~. without any set off of related
items ofexpense, etc.
3.2 Adjusted Gross·Re\·enuc: 3.lA Applicable Gross Revenue

(ApGR):
Gross Revenue (AGR)" the following shall ! ApGR shall be equal to Gross Revenue
: be excluded from the Gross Revenue to (GR) of the licensee as reduced by the
arrive at the AGR: items listed below:
(i) Charges paid to its pan:nt NSO(s) ( i) Revenue from operations other than
such as carriage charges, termination (ii) Revenue from activities under a
charges and roaming charges. license/ perm1ss10n issued by
(ii) Charges paid to J\'SOs towards .Ministry of Information and
Bulk/Wholesale bandwidth, leased Broadcasting.
line and handwidth charges, minutes (iii) Receipts from the USO Fund.
and SMSs. However, these charges (iv) List of other income* to be excluded
should be governed by a written from GR to arrive at ApGR
agreement, a copy of which must be a. Income from Dividend
provided along with the proof of b. Income from Interest
. actual payment for the deduction to c. Capital Gains on account of profit
be allowed. of Sale of fixed assets and
(iii)Goods and Service Tax on provision securities
of service and sales actually paid to ' d. Gains from .Foreign Exchange rates
the Government, if gross revenue had fluctuations ·
included as component of Goods and e. Income from property rent
Service Tax. f. Insurance claims
Page 6 of 47
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*Subject to conditions given m
Annexure VIL

"Adjusted Gross Revenue (AGR)'',

such as carriage charges,
tennination charges and roaming
charges.
line and bandwidth charges,
minutes and SMSs. However, these
written abrreement, a copy of which
included as component ofGST.
6. PART-II, CHAPTER-XII, PART- II, CHAPTER-XII,

GLOBAL MOBILE PERSONAL GLOBAL MOBILE PERSONAL
CONL\1UNICATION BY SATELLITE CO!v1MUNTCATION BY SATELLITE
SERVJCE SERVICE
· The Gross Revenue shall be inclusive of The Gross Revenue shall be inclusive of
of handsets (or any other terminal of handsets (or any other tenninal
equipment, etc.), revenue on account of equipment, etc.), revenue on account of
supplementary services, revenue from supplementary services, revenue from
parent NSO, revenue from pennissible parent NSO, revenue from pennissible
sharing of infrastructure and any other sharing of infrastructure and any other
miscellaneous revenue, without any set-off miscellaneous revenue, without any set-off
for related item of expense, etc. for related item of expense, etc:
Page 7 of47
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3.2 Adjusted Gross Revenue (AGR) 3.IA Applicable Gross Re"\·enue
(ApGR):
Gross Revenue (AGR)", following shall be ApGR shall be equal to Gross Revenue
excluded from lhc Gross Revenue to arrive (GR.) of the licensee as reduced by the
at the adjusted gross revenue: ' items listed below:
(i) Charges paid to its parent NSO(s) (i) Revenue from operations other than
towards applicable access charges such telccom activities/ operations.
as carriage charges, tennination (ii) Revenue from activities under a
charges and roaming charges. license:/ penmss1on issued by
(ii) Charges paid to NSOs towards minutes Ministry of Jnfonnation and
and SMSs. However, these charges Broadcasting.
should be governed by a written (iii) Receipts from the USO Fund.
agreement, a copy of which must be (iv) List of other income* to be excluded
provided along with the proof of actual from GR to arrive al ApGR
payment for the deduction to be a. Income from Dividend
allowed. b. Income from Interest
(iii) Goods and Service Tax on provision of c. Capital Gains on account of profit
service and sales actually paid to the of Sale of fixed assets and
Government, if gross revenue had securities
included the component of Goods and d. Gains from Foreign Exchange rates
Service Tax. fluctuations
f. Insurance claims
*Subj~t to conditions given in
Annexurc VII.


towards applicable access · charges
• charges should be governed by a
proo f of actual payment for the
• c. Goods and Service Tax. (GST) paid to
the Government, if Applicable Gross
Revenue (ApGR) had included the
component ofGST.
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7.
PART-IT, CHAPTER-XIII, PART-II, CRA..PTER-XIII,
i
I
PUBLIC MOBlLE RADIO TRUNKfNG PUBLIC MOBIL.E RADIO TRUNKING [
SERVICE SERVICE
3. Financia l Conditions: 3. Fina ncial Conditions:
Gross Reven ue: 3.1 G ross Revenue:
The Gross revenue shall include all The Gross revenue shall include all
provided., leasing/hiring of infrastructure, provided, leasing/hiring of infrastructure,
fees, installation charges, call charges, late . fees, installation charges, cal1 charges, late
fees, sale proceeds of instruments (or any fees, sale proceeds of instruments (or any
tenninal equipment including accessories), term inal equipment including accessories),
fees on account of annual maintenance fees on account of annual maintenance
contract, income from value added services, contract, income from value added
supplementary services, parents from NSO, services, suppJementary services, revenue
etc. and any other miscellaneous item earned from parent NSO, etc. and any other
including interest, dividend. etc. without miscellaneous item including interest,
any set-offof related item ofexpense etc. dividend, etc. without any set-off of related
item ofexpense etc.
3.2 Adj usted G ross Revenue (AGR): 3.IA Applicable G ross Revenue
(ApGR):
"ADJUSTED GROSS REVENUE" for the
purpose of levying License Fee as a ApGR shall be equal to Gross Revenue
percentag~ of revenue shall mean the Gross (GR) of the licensee as reduced by the
Revenue as reduced by: items listed below:
(i) Charges paid to its parent l\SO(s)
towards applicable access charges (i) Revenue from operations other than
such as carriage charges, termination telecom activities/ operations.
charges and roaming charges. (ii) Revenue from activities under a
(ii) Charges paid to NSOs towards Bulk/ license/ pennission issued by Ministry
Wholesale bandwidth, leased line and of InfolUlation and Broadcasting.
bandwidth charges and minutes. (iii)Rec.cipts from the USO Fund.
However,· these charges should be (iv) List of other income• to be excluded
governed by a written agreement, a from GR to arrive at ApGR
copy of which must be provided a. Income from Dividend
a long with the proof of actual b. Income from Interest
payment for the deduction to be c. Capital Gains on account of profit
allowed. of Sale of fixed assets and
(iii)Goods and Service Tax for provision securities
of service and sales actually paid to d. Gains from foreign Exchange rates
the Government, if gross revenue had fluctuations
included the component of Goods and e. Income from property rent
Service. f. Insuranc.e claims
• Sub· ect to conditions iven in
Page 9 of 47
219
Annexure VII.

i Applicable Gross Revenue (ApGR):
!
a. Charges paid to its parent NSO(s) 1
towards app licable access charges '
charges and roaming charges.
b. Charges paid to NSOs towards Bulk/
Wholesale bandwidth, lensed line
and bandwidth charges and minutes.
However, these charges should be
governed by a written agreement, a
copy of which must be provided
along with the proof of actual
payment for the deduction to be
allowed.
c . Goods and Service Tax (GSD paid
8. PART-Il, CHAPTER-XIV, PART-IT, CHAPTER-XIV,
COMMERCIAL VSAT CUG SERVICE CO~{MERCIAL VSAT CUG SERVICE
: use of its resources by others, application use of its resources by others, application
1
fees, insiallation charges, call charges, late fees, installation charges, call charges, late
tenninal equipment including accessories), terminal equipment including accessories),
VSAT hardware/software, fees on account VSAT hardware/software, fees on account
Comprehensive Maintenance Contract Comprehensive Maintenance Contract
supplementary services, etc. and any other supplementary services, etc. and any other
dividend, etc. without any set-off of related dividend, etc. w ithout any set-off of related
item of expense. etc. ; item ofexpense, etc.
I
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3.2 Adjusted Gross Reven:: (AGR): 13.lA Ap11Iicablc -· Gross Revenue

: (ApGR):
purpose of levying License Fee as a ApGR shall be equal to Gross Revenue ;
percentage of revenue shall mean the Gross (GR) of the licensee as reduced by the ·
(i) Charges paid to its parent NSO(s) (i) Revenue from operations other than
towards applicable access charges tclecom activities/ operations.
such as carriage charges, tennination (ii) Revenue from activities under a
charges and roaming charges. license/ perm1SS1on issued by
(ii) Charges paid to NSOs towards Ministry of Infonnation and
Bulk/\l/holesale bandwidth, leased Broadcasting.
line and bandwidth charges. (iii}Receipts from the USO Fund.
However, these charges should be (iv) List of other income• to be excluded
governed by a written agreement, a from GR to arrive at ApGR
copy of which must be provided a. Income from Dividend
along with the proof of actual b. Income from Interest
payment for the deduction to be c_ Capital Gains on account of profit
allowed. o f Sale of fixed assets and
(iii)Goods and Service Tax on provision securities
of service and sales actually paid to d. Gains from Foreign Exchange rates
the Government if gross revenue had fluctuations
included the component of Goods and e. lncome from property rent
Se~·ice Tax. f_ Insurance claims

"'Subject to conditions given in
Annexure VII.
, 3.2 Adjusted Gross Revenue (AGR):

following shatl be excluded from the
a_ Charges paid to its parent NSO(s)

line and bandwidth charges.
However, these charges. should be
along with the proof of actual
allowed.
c_ Goods and Service Tax (GST aid
Page 11 of47
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- - - - - - - - -- -- - - -- - - .· ·----.,.---- -- ·- ---,-- - - - - - ,
9 PART-II, CHAPTER-XV, PART-II, CHAPTER-XV,
INSAT MOBILE SATELLITE SYSTEM INSAT MOBILE SATELLITE SYSTEM

REPORTTNG (MSS-R) SERVICE REPORTING (MSS-R) SERVICE
3. Financial Conditions: J. Financial Conditions:
The Gross revenue shall include all The Gross revenue shall include all
fees, installation charges, call charges, late fees, installation charges, call charges, late
terminal equipment including accessories), tenninal equipment including accessories),
lNSAT-MSS Reporting Service INSAT-MSS Reporting Service
hardware/softv.:are, fees on account of hardware/sufiwarc, fees on account of
Annual Maintenance Contract/ Annual Annual Maintenance Contract/ Annual
Comprehensive Maintenance Contract I Comprehensive Maiotenance Contract
income, revenue on account of interest, income, revenue on account of interest,
dividend, value added services, dividend, value added services,
supplementary services, parent NSO's, supplementary services, revenue earned
revenue from pennissible sharing of from purent NSO's, revenue from
infrastructure and any other miscellaneous pcnnissible sharing of infrastructure and
revenue, without any set-off for related item any other miscellaneous revenue, without
l ofexpense, etc. any set-off for related item ofexpense, etc.
3.2 Adjusted Gross Revenue (AGR) 3.IA Applicable Gross Revenue

(ApGR):
"ADJUSTED GROSS REVEKUE" for the
purpose of levying License Fee as a

ApGR shall be equal to Gross Revenue ·
percentage of revenue shall mean the Gross (GR) of the licensee as reduced by the
Revenue as reduced by; items listed below:
(j) Charges paid to its parent NSO(s) (i) Revenue from operations other than
towards applicable access charges such tclecom activities/ operations.
as carriage charges, termination (ii) Revenue from activit ies under a
charges and roam ing charges. license/ permission issued by
(ii) Charges paid to NSOs towards Ministry of Infonnation and
Bulk/Wholesale bandwidth, leased line · Broadcasting.
and bandwidth charges, minutes and ' (iii)Receipts from the USO Fund.
SMSs. However, these charges should (iv) List of other income• to be excluded
be governed by a written agreement, a from GR to arrive at ApGR
copy of which must be provided along a. Income from Dividend
with the proof of actual payment fo r b. Income from Interest
the deduction to be allowed. c. Capital Gains on account of profit
Page 12 of 47
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l
l(lii)u;~?s and Service Tax on pro.vision of J of Sale of fixed assets and
I service and sales actually paid to the securities
Government, if gross revenue had

included the component of Goods and fluctuations
Service Tax. e. Income from property rent
f. Insurance claims
Annex.ure VIL
for the purpose of arriving at the

: "Adjusted Gross Revenue (AGR)",
' following shall be excluded from the

charges.
minutes and SMSs. Howevt:r, these
to the Government, if Applicable
included the component ofGST.
10 PART-II, CHAPTER-XVI, PART-II, CHAPTER-XVI,
RESALE OF IPLC SERVICE RESALE OF IPLC SERVICE
I 3, Financial Conditions: 3. Financial Conditions:
revenues accming to the Licensee on revenues accruing to the Licensee on
provided, leasing of infrastructure, use of its provided, leasing of infrastructure, use of
resources by others, application Fee, its resources by others, application Fee,
installation char1res, call charges, late Fees, installation charges, call charszcs, late Fees,
Page 13 of 47
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sale proceeds of instruments (or any sa le proceeds of instruments (or any;
terminal equi pment including accessories), Le1m inal equipment including accessories),
handsets, band width, income from Value handsets, band width, income from Value
Added Services, supplementary services, Added Services, supplementary services,
access or interconnection charges, any lease access or interconnection charges, any
or rent charges for hiring of infrastructure lease or rent charges for hiring of
parent NSOs, revenue from pennissible infrastructure, revenue earned from parent
sharing of infrastructure and any other NSOs, revenue from permissible sharing of
income, allowing only those deducti ons infrastructure and any other miscellaneous
available for pass through charges and income, without any set-off for related item
taxes/levies as in the case of access ofexpense etc.
services, without any set-off for related
item ofexpense etc.
3.2 Adjusted Gross Revenue (AGR) 3.lA Applicable Gross Revenue

(ApGR):
purpose of levying License Fee as a ApGR shall be equal to Gross Revenue
percentage of revenue shall mean the Gross (GR) of the licensee as reduced by the
(i) Charges paid to its parent NSO(s) (i) Revenue from o perations other than
towards applicable access charges such telecom act ivities/ operations.
as carriage charges, termination (ii) Revenue from activities under a
charges and roaming charges. license/ permission issued by
(ii) Charges paid to NSOs towards Ministry of Informati on and
Bulk/Wholesale bandwidth, leased line Broadcasting.
and bandwidth charges. Hov·:ever, these (iii)Receipts from the USO Fund.
charges should be governed by a (iv) List of other income* to be excluded
written agreement, a copy of which from GR to arrive at ApGR
must be provided along with the proof a. Income from Dividend
of actual payment for the deductio n to b. Income from Interest
be allowed. c. Capital Gains on account of profit
(iii) Goods and Service Tax for provision of of Sale of fixed assets and
service and sales actually paid to the securities
Govenunent, if gross revenue had d. Gains from Foreign Exchange rates
inc luded as component of Goods and fluctuations
Service. e. Income from property rent
f. Insurance c laims
Annexure VII.
i 3.2 Adjusted Gross Revenue (AGR)

-------------~__a_._C_h_a_r~~oe_s_.P.~id to its arent NSO(s
Page 14 of 47
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towards appJicablc access charges '

termination charges and roaming
charges.
However, these charges should be
along with the proof of actual"
allowed.
c. Goods and Service Tax (GSD paid
to the Government, if Applicable
···----+-- -----,----- -- - - -- ---+-- -- - - -- -- -- - - - - - 1
11 PART-II, CHAPTER-xvn· PART-II, CHAPTER-XVII
ACCESS SERVICE Category _'B' ACCESS SERVICE Category 'B'
3. F ll'\ANCIAL CONDITIONS 3. FINANCIAL CONDITIONS
3.1 GROSS REVENUE 3.1 GROSS REVE.r-.1.JE
The Gr9ss Revenue shall be inclusive of The Gross Revenue shall be inclusive of
of hand5cts (or any other terminal of handsets (or any other tennina!
equipment. etc.}, revenue on account of equipment, etc.), revenue on account of
supplem.entary services, revenue earned supplementary services, revenue earned
from parent NSO(s), revenue from from parent NSO(s), revenue from
permissible sharing of infrastructure and pennissible sharing of infrastructure and
any other miscellaneous revenue, .without any other miscellaneous revenue, without
any set-off for related item ofexpense, etc. any set-off for related item ofexpense, etc.
3.lA Applicable Gross Revenue

3.2 Adjusted Gross Revenue (AGR) (ApGR):
For the purpose of arriving at the "Adjusted ApGR shall be equal to Gross Revenue
Gross Revenue (AGR)", following shall be (GR) of the licensee as reduced by the
r excluded from the Gross Revenue to arrive items listed below:
at the AGR:

telecom activities/ operations.
(i) Charges paid to its parent NSO(s) (ii) Revenue from activities under a
towards applicable access charges such license/ permission issued by
as carriage charges, tem1ination Ministry of Information and
charges and roaming charges. Broadcasting.
(ii) Charges paid to NSOs towards (iii)Rcceipts from the USO Fund.
BulkiWholesale bandwidth, leased line (iv)List of other income• to be excluded
Page 15 of47
225
~~---,-~~~~~~~~~~~~~-·~~---:-r--~-----,~~==-~~..,.--~~~~~·~~-,
and bandwidth charges, minutes and from GR to arrive at ApGR

SMSs. However, these charges should a. Income from Dividend
be governed by a written agreement, a b. Income from Interest
copy of which must be provided along c. Capital Gains on account of profit
with the proof of actual pay1nent for of Sale of fixed assets and
the deduction to be allowed. securities
(ii) Goods and Service Tax (GST) on d. Gains from Foreign Exchange rates
provision of service and Sales actually fluctuations
paid to the Government if gross e. Income from property rent
revenue had included the component of f. Insurance claims
Goods and Seivice Tax. g. Bad Debts recovered
A1U1exure VII.
3.2 Adjusted Gross Revenue (AGR)

Applicable Gross Revenue (ApGR): 1

to·wards applicable access charges
charges.
b. Charges paid to NSOS towards ,
Bulk/Wholesale bandwidth, !eased
included the component ofGST.
dues which arise from the operations of tile Licensee after the said date.
3. The new Format ofStatement of Revenue and License Fee for each service authorization
incorporating the effect of above amendments, is enclosed. It is clarified that the existing
formats in each service authorization of the UL (VNO) agreement shall also be replaced with
these new fonnats (attached with this amendment) with effect from 01.J0.2021.
Page 16 of 47
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4. This amendment s hall be part and parcel of the UL (VNO) Agreement and other Terms
& Conditions shall remain unchanged. • ~
~~~l
(Anil Kumar Gchlot)
Director (AS-I)
For and on behalf of President of India
Tel No.: 23036864
Copv to:
(1) Secretary, TRAI.
(2) DGT, DoT(HQ)/ COCA.
(3) Advisor (Economics)/ Wireless Advisor /Sr DDG (TEC).
(4) DDG (CS)/ DDG (DS)f DDG (Satellite)/DDG (LFP) /DOG (LFA)/ DOG (SPPl) /DDG
(SA)/ DOG (WPF)/ DOG (AJC).
(6) Director (IT) may kindly arrange to upload this letter on the website ofDoT.
Page 17 of 47
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Anncxurc-VII to UL (VNOl Agreement
List of other income to be excluded from GR to arrive at ApGR
SI. Item' Head of Description and conditions applicable
No.
'Other lncome'
f------4--------+..,------· -- . --
company. Companies Act, 2013 and Accounting Standard·9
purpose of computation ofLF.
!-------l-------~--1--=--__;_----~-------------------~
sometimes, Licensee .receives interest from Tax Authorities on
At the same time. Licensee accepts refundable ·deposits from
auditors.
purpose of computation of LF. However, interest earned on
refundable deposits from customers, telecom vendors and other
advance rental etc. shall also have similar treatment for inclusion in
i ApGR.
Capital gain earned by the Licensee on the account of profit on sale

of assets and securities, are of from investing activities instead of
from telecom operations. Therefore, the revenue on account of sale of
immovable property, securities, warrants or debt instruments, other
items of fixed assets shall not be part of ApGR for the purpose of
computation ofLF.
Foreign Exchange differences arise when actual rates at t11e time of
settlement differs from those at \\foch they were initially recorded in
the books. The provisions contained in the Accounting Standard· I I
I reflected in the profit and loss statement of Licensee could arise from
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I exchange accounts receivables. In other words, foreign exchange
!
1 which may have something to do with foreign exchange and is not
specific and unique to te!ecom busim:ss.

be part of ApGR for the purpose ofcomputation ofLF.
f------t-----~--+-.,,....,----------:-- ... -- ·- - -- -, , - - - - -- - i
e. Income from Licensee may rent or lease part of their properties and cam revenue
property rent in the form of rent Some Licensees as part of staff welfare measure
provides staff quarters to their employees and receive rent from such
telecom business. Therefore, rc::venue/income from property rent shall
telecommunication', then revenue/ income from such rent shall be
considered in ApG R for the purpose of computation of LF.
1-f-.---1-I-n-su_r_a_n-ce_c_laim-s-+--A
- - rc~cipt from Insurance company against loss of property/fixed
assets is basically a refmburscmcnt in nature for the loss occurred by
1
shall not be part ofApGR for the purpose of computation of LF.
g. ·-
B-a_d_ ___
D_c-bt-s-+-B-a-d- debt is an amount owed by a debtor tha1 is unlikely to be
already recorded as part ofreve_nue from operations.
part ofApGR for the purpose of computation of LF.
h. ' Excess Provisions Excess Provisions written back represent the reversal of excess
wriltcn back provision made for any liability or expc::nses in any previous year. On
Therefore, income on account of excess provisions written back shall
not be part of ApGR for the purpose ofcomputation of LF.
Page 19 of47
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ACCESS SERVICE AUTHORIZATION
APPENDIX-II toANNEXURE-A
Format of Statcmeot of Revenue and License Fec_ __ _ (Namc and address of
operator) Access Services in (Service Area)
Statement of Revenue and License Fee for the Quarter ........ ...............................of
the financial year............................................
(AMOUNT IN RUPE.ES
S.N. PARTICULARS ACTUALS ACTUALS CVMULATIVE
FOR THF.. FOR THE UPTO THE
PREV10US CURRENT CURRENT
QUARTER QUARTER , QUARTER.
l Revenue from services
A Revenue from wire-line
subscribers:
I
I. Rentals
..
11. Call revenue
i iii. ·· -Goods & Service Tax (GST)
iv. Service char~es
v.
- Charges on account of any other
value · added services,
--vi. Any other income I miscellaneous
receipt from wireline subscribers.
B Revenue from WLL subscribers:
(Fix_~]
i. Rentals
ii. Call revenue
-iii. Goods & Service Tax (GST)
[;~.
v.
Service charges
Charges on account of any other
..
vi. Any other income I miscellaneous
receiEt from WLL subscribers.
c Revenue from WLL subscribers :·
{hand held} . -·
i. Rentals
ii. Call revenue
Goods & Service Tax (GST) I
J iii.
Service charges
'
iv.
I
vi. Any other income I miscellaneous
i receipt from WLL subscribers.
D Revenue from Mobile Services:
D (a) Revenue from GSM and 3G
spectrum based Mobile Services:
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~------.--- ·--- ~-----------,--------~----r·--------,
: D(a) 1. Post paid options: - ------~-t--------+------+----------1

i. Rentals
1 - - ---+----0--.,...----=-- - - - - - - - ; - - - - - + - - - - - - t - ·- - - - - - -·
>- ····--+---:-:-- - - - '"----- - - - - - t - - - - +- - - - + - - ------1
~-~-l-=---:---:-::----:----:::---=-==----t----- · - ·!- - - · ·......_
iv. Goods
1-------1- - & Service
- -Tax (GST)
--'---"----l- - - - ,.-f------- - ·- -- - - - 1
v. Service charges
1
1-1-----+--Su_.IP......._Pl_ementary Services etc.
vii. Any other income/ miscellaneous
D(a) 2. Pre-paid options:
1-~~--1--~......,....~----------:-t----------1------+--------;
components
l------1--...___ __ charged therein.
__,,~-------+------t---------1--------1

iv. Goods & Service Tax (GST)
v. Service charges · - · - - - - - - + - - ---+--- ..... ... _______,
value added seniices.
Sur:mlementary_ Servic~~:_e_
Jc_.- - - + - - - ----1- - - - - + - - ------1
···· -·-- - - - 1 - - - ----+- - - - - - - - <
•-D-(a_)_3-.i.-t-R-c_"_·cnue from Mobile
Community phone service
I components char~cd therein.
!-------1--~----~-------t------+----------11---------t
phone service.
D (b) Revenue from CDMA based
Mobile Services:
D(b) 1. Post paid options:
~ i. Rentals
1
1-----1----- - - - - - - - - - - + - -.........- --+------+-- - - - --<
iv. Goods & S_ervice Tax (GST)
v. Roaming charges
1-----+----"----"'----~- ------+-------+------+--------1
vi. Service charges
vii. Charges on account of any other
receipt from
!------+-_..___ _ post paid options.
...___.~-"-----+·-·-----1------t--------1
: D(b) 2, Pre-paid options:

,__~~---1--..._.......,..~--..,...,...--------+------+------+-----··· --
. i. Sale of pre-paid SlM cards
_ii. ____ _ Activ~_i_0.~-~-~!1-~g'--e_s_ _ _ _ _ _~ _______._ _ __ ___.__ _ _ __ ____,
Page 21of47
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·- ·--·
JV. Goods & Service Tax (GST)
.--
.
v. Service charges . ..
VI. Charges on account of any other
S1:1_eplemcntary Services etc. ..
D(b)3. Revenue from Mobile
- . -
i components chan?ed therein.
·- -
phone scn·ice.
. D (c) Revenue from BWA Services:
D(e) 1. Post paid options:
i. Rentals
··- -
iii. . Airtime Revenue
v. Service charges
, D(c) 2. Pre-paid ~tions:
-·-
ii. Activation Ch~rges
iii.
- · -·~
Airtime Revenue
v. Service charges
Supplement.ary Services etc.
r .
! ii.
Revenue
Community
from
phone
including run value of all .
compooeots charged therein.
Mobile
service
Any other income/ miscellaneous

~l_!one service.
··- --·-· ·- -
E 'Revenue from Voice Mail /any
other value added service
2
- -~--··--
Income from tradine activity
--
(i) Sale of ha ndsets (Excludin11 GSTJ
Page 22 of 47
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...
~
Sale of accessories etc. (Excludillg
GSn
) Any other income/ miscellaneous
.. <Excludine GSD
-
(iv) Goods & Scrvic.e Tax (GST)
- ..__. __ . ····
3 Revenue from roamin2.

• I. Roaming facility revenue from own
subscribers.
including STD/ISD/pass thru
'; charges for transmission of
incoming call during roaming.
Ill. Roaming Commission earned.
iv. GST if not included above. I
v. Any other income/ miscellaneous
4 Income from investments
i. Interest income
···-
ii. Dividend income
from investments.
5 Non-refundable deposits from
subscribers
--·-
6 Revenue from franchisees
commissions and discounts etc.
'
included in IA&IB -
7 Revenue from sharing/ leasing of
infrastructure .•.
8 Revenue from sale/ lease of
turnkey projects etc. •.
9 Revenue from NSO on account of

Roaming calls/pass through &
other misc. Charges + misc.
Revenue.
-··~-- ·-··-
JO. Any other Income
11. Revenue from Operations/
Activities other thao Telecom
Operations/ Activities as well as
revenue from activities under a
Information and Broadcastin!?
·
Licensee COMPANY: (~dd 1-12) ........ .. •. -----
BB Less ---·
' 1. Revenue from operations other than·
Page 23 of47
233
. _____
,_,,,......,.

2. Revenue from activities under a 1
3. Receipt from USQ Fund . --
Annexure- VII
~---
i. Income from Di vidend

securities .
fluctuations
· ·
v. lncom~. from property rent .
-·
viii. Excess Provisions written back .
BB Total BB (1+2+3+4):
-
cc APPLICABLE GROSS
REVENUE (AoGR) (AA-BB)
-
.._
DD DEDUCT:
1 Charges paid to parent NSO(s)
tennination charges and roam ing
char~es.
2 Charges paid to ~so towards
Bulk/ wholesale bandwidth, leased
minutes and SMSs.
3 Goods and Service Tax paid to the
Government.
DD TOTAL DEDUCTIBLE
REVENUE (1+2+3)
-.....-
. EE · ADJUSTED GROSS REVE:NlJE
r
(CC-DD) ...
REVENUE SHARE@- -------
--- OF ADJUSTED GROSS
REVENUE
------ . .i:...__.•
-
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TNTF:RNET SERVICE AUTHORIZATION
Format of Statement of Revenue and License Fee (Name and address of

operator) in ( Service Area)
Statement of Revenue and License Fee for the Quarter ....................of the financial
year............ .....
(AMOUNT IN RUPEES)
j"S.No. PARTICULARS ACTUALS ACTUALS CUMULATIVE
FOR THE FOR THE UPTOTHE
QUARTER QUARTER ! QUARTER
I Revenue from services
··-···
A Re,·enue from Pure Internet
Scrl'ice (Internet Access and
Content Service):
Al. Post pai~- options:
-
..
i. Rentals
ii. Ac~l':'~tion Charges
iii. Goods &Service Tax (GST)
·
iv. Service charges
-
paid options.

- i
L Sale of pre-paid option including :.

charged therein.
, miscellaneous receipt from pre
paid options.
·-
...... --· - ...-._
Teleohonv ScITicc: - ··. ··-··
B l. Post paid options:
i. Rentals
iii. Goods & Service Tax (GST)
iv. Service charges
Page 25 of47
235
I
I
I
miscellaneous receipt fro m post
paid op~ions.
i
'
: -
132. Pre-paid options:
i. Sal~ of pre-paid option including
charged therein.
_p_aid options.
c Revenue from any other value

·-
added service
--
2 Income from trading activity
(all including of Goods
&Service Tax)
i. Sale ofTerminal Equipments
ii. Sale of accessories etc.- .
······ ·
iii. Any other income/
trading act ivity. '
>--------· ·
·~ ..
3 Income from investments
i. Interest income
·-
ii. D ividend income
from investments.
4 Non-refuadable deposits from
>-·
subscribers
..
s Revenue from franchisees
/resellers including an
included in TA&IB
f - - - - -- · ....
6 Revenue from sha ring/ leasing

of infrastrnctu re
r
7 Revenue from sale/ lease
renting of bandwidth, links,
-
etc.
8 Revenue from NSO on account

of Roaming calls/pass through .
charl!eS & other Charj.?($,
..
ii. GST if not included above.
iii. Any other_i_J!~ome/m fsce\laneous
Page 26 of 47
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receipt from roaming I

~
9 Any other INCOME ..
IO Revenue from IPTV Services
-·· .. .. ··
-·- ..
11 Revenue paid by NSO to
Licensee + Miscellaneous
Revenue
12 Revenue from Operations/
Activities other than Telecom
I
Operations/ Activities as well
as revenue from activities
under a license from Ministry
of Information and
B roadcas!~ng ____ ·-

Licensee COMPANY :(Add 1
12)
_.
..
BB Less
than tclccom activities/
operations
·2_ Revenue from activities under a
Infonnation and Broadcasting
4. Items of 'Other Income' as listed
in Annexure- VU
·---·-
II. Income from Interest ... .,....• ,_,,_ _ ·-····
securities -· ·-·--
rates fluctuations
· · '··-·
v. Income from property rent .!
vi. ! Insurance claims

vii. ' Bad Debts recovered
viii. Excess ProvisIOns written back
,__
cc APPLICABLE GROSS
REVENUE (~_p-~_g)_(AA-BB)
. . .....-... ~--
DD Less:
1 Goods and Service Tax paid/
payable to the Government
towards applicable access
charges such as carriage charges,
·-··- ..
Page 27 of 47
237
I tennination charges and roaming
char~es
3 j Charges paid to NSO towards
Bulk/ wholesale bandwidth,
leased line and bandwidth
ch~cs. ..,... ,
··
DD TOTAL DEDUCTIBLE
REVENUE (1+2+3)
--
EE AD.nJSTED
- GROSS
-
REVENUE (CC-DD)
REVENUE SHARE @ -----
------ OF ADJUSTED
GROSS REVENUE
---·· - ··- ..
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NATIONAL LOl'iG DISTANCE SERVICE AL'THORIZATJON

Format of Statement of Revenue and License I?ee (Name and address of
operator)
VNO- NATIONAi, LONG DISTANCE SERVlCE
Statement of Revenue and License Fee for the Quarter. ....... .... ofthc fina ncial
year..... . ....•......
(AMOUNT IN RUPEF.-S)
S .N. PARTICULARS ACTUALS ESTIMATF..D C UMULATIVE
FOR THE FOR THE UPTO THE
PREVIOUS CURRENT PREVIOUS

I. Revenue from provisioning of
·-
VNO (NLQ) service
added services.
iii. Goods& Service Tax (GSD
·
IV. Any other income/ miscellaneous
·-· - -- -
- ..
receipt.
! (a) Revenue from calling cards
i. Revenue from sale of calling cards
ii. Any other incomc/M iscellaneous
receipt from Calling Cards
-·
i. Interest income ..
ii. Dividend income
iii. Any other misct:llaneous receipt
from investments.
-
4. Revenue from sharing/lecising of
--·
-- -
6. J\lliscellaneous revenue.
Pa ge 29 of 47
239
AA GROSS REVE:NUE OF THE
. -···
Licensee C0l\1PA~ {1- 6): ·--·
...
BB Less i ..
I. Revenue from operations other than ·
telecom activities/ operations l _.,
3. Receipt from USO ·Fund
4. Items of 'Other Income' as listed fr!
Annexure- VII
...
Ill. Capital Gains on account of profit
of Sale of fixed assets and securities
iv. Gains from Foreign Exchal)ge rates
fluctuations
vi. fnsurance claims
viii. Excess Provisions written back -..._
i BB Total BB (1+2+3+4):
·- - -~
cc APPLICABLE GROSS
' REVENUE (ApGR) (AA-BB)
, ...._.
DD Less:
L. Charges paid to parent NSO(s)
(NLD) towards applicable access
charges. .
2. Charges paid to NSO towards Bulk/
wholesale bandwidth, leased line
and bandwidth charges, minutes and
SMSs.
3. Good and Service Tax paid to the
Government.
DD TOTAL DEDUCTIBLE
, REVE1'1JE (1+2+3)
EE ADJUSTED GROSS REVENUE:

(CC-DD)
REVENUE SHARE
@ . .....•.....•.. OF AD.JUSTED
GROSS REVENUE: I
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INTERNATIOI"AL LONG DISTANCE SF.RVICE AlJTHORTZATION

APPENDIX-IT TO ANNEXURE-A
Format of Statement ofRevenue and License Fee----------------- (Name and address of

operator) VNO-INTERNATIONAL LONG DISTANCE SERVICE
Statement of revenue a od License Fee for the Quarter --------of the financial year------
...
~
(AMOUNT L"l RUPEES)
S.N. PARTICULARS ACTIJALS J:<'OR CUMULATIVE UPTO
THE PREVIOUS THE PREVIOUS
QUARTER QUARTER.
1. Revenue from traffic
--·
·-· · · ·~ ·-
A Revenue from subscriber of lLD
calling cards & any other income
/miscellaneous receipt from calling
cards.
i. Goods & Service Tax (GST)
ii. ..se;;icecharges
iii. Charges on account of any other
··- --
-~~e~entary Services etc.
-iv. · Any other income I miscellaneous
receipt.
2. Income from investments (made

on the strength ofthis License)
i. Interest income
I ••
II. Dividend income
from investments.
3. Reveoue from franchisees -·. -
4. Revenue from sharing/ leasing of

infrastructure
5. Revenue from saJe/ lease of

turnk~u~a.jects etc,

Information and .Rroadcastiu2
·-· - -·
7. Any other revenue I
Page 31 of47
241
1----+-------------+--------r--~ --~--------<
Licensee C01\1PANY: (Add 1-8)
f----f-- - - - - - - --+- - - - -..·---+---~---------;
BB Less
l--- - +- - - - - - - . . _---+--··-·- - - - - + - - - - - - - - -1
f----f--=----'-~=--=---=----=--~--:-+---·- -----+-~-~-------~
in Anncxure- VII
1--,---f--,,----,,.---oo-=--:-:--------+-----··-----t----------~
1. lncome from Dividend
securities
rates fluctuations
-·-----------+------·-·----~
BB Total BB (1+2+-3+4):
;-:.:._:_-+----->---""------+--------~--+------------t
CC APPLICABLE GROSS
I REVEN1JE(~~G
_YR
~~~
· (._
A_A -B_
B~:) ____ __ _ ~__,_---------1
DD Less:
I Charges paid to parent NSO(s)
charges.
2 Chares paid to NSO towards BulkJ
and bandwidth charges, minutes
and SMSs.
3 Goods and Service Tax paid to the
Government
DD TOTAL DEDUCTIDLE
REVENUE(l+2+3)
i - - - - ·· _(CC-DD)
1
REVENUE SHARE @ ---------
---- OF AD.nJSTED GROSS
REVENUE
Page 32 of47
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GMPCS AUTHORIZATION
Format of Statement ofRe,·enue and License Fee (Name and address of
operator)
VNO- GLOBAL MOBILE PERSONNEL COMMUNTCATION BY SATELLITE
SERVICE IN lNDIA
Statement of Revenue and License Fee for the Quarter ............ of the financial
year .••..•.. ... ..
(AMOUNT IN RUPEES)
S.N. PARTICULARS ACTUALS FIGURES CUMULATIVE
OF THE FOR THE FIGURES UP TO
I PREVIOUS CURRENT THE PREVIOUS
~.. - ...... .. QUARTER QUARTER QL'ARTER
A. Post paid options:·
I. Rentals
-·..·
ii Activation Charges
iv. Goods & Service Tax (Gsn
v · Service charges
vi. ·charges on account of any other
Supolemcntary Services etc.
receipt f1"9m post paid options.
B. Pre-paid options:
i. Sale of pre-paid sim cards
c omponents charged therein.
pho ne service including full value
ofa ll components charged therein.
phone service.
inclusive ofsales tax) I
i. Sale of handsets
cards etc.
iii. Any- other income/ miscellaneous
l receiEt from trading activi!J::.
i. Interest income
ii. Dividend income
from investments.,_.
Page 33 of 47
243
..
~
4. Non-refundable· deposits from I

subscribers.
5. Revenue from franchise~s I
resellers, excluding revenues
alrea9y_~ncluded in 1A& IB
·
...----......
infrastructure .. _
7. Revenue from other operators
1
from sale of bandwidth ....... .
..._...
interconnection '
Any other JNCOME
-
9.

revenue from activities under ll
Information and Broackastine

LICENSEE COi\1PANY:
(Add 1-11)
-
BB Less
··---·
than telecom activities/ operations ··- .- , .-
lnfonnation and Broadcasting
in Annexure- Vll
-
of Sale of fixed assets and t
securities
rates fluctuations
\>_ Income from property rent
viii. Excess Provisions written back . .. .......... . ·
BB Total R:R (1+2+3+4):
cc APPLICABLE GROSS
Page.34 of 47
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-·
-· ..,._
DD Less:
towards applicable- access charges
charl.(es.
2. Charges paid to NSO towards
Minutes and SMSs.
3. Goods and Service Tax paid to the
Government.
DD TOTAL DEDUCTION (1+2+3)
EE Adj usted Gross Revenue (CC
DD)
REVENUE SHARE
@.... .... .. .·...• OF ADJUSTED
GROSS REVENUE:
Pagc35of47
245
rYIRTS AUTHORIZATION
APPEJ\lHX-11 TO A.~NEXURE-A
Format of Statement of Revenue and License Fee (Name aod address of

operator)
Public Mobile Radio Trunking Service in Service Arca
Statement of Revenue and License Fee for the Quarter .......of the financial
year....... . ..... ..
(AMOUNT TN RUPEES)
S.N. PARTICULARS ACTUALS ACTUAL CUMULATIVE
FOR THE }'OR THE UPTO THE
PRE"lOUS CURRENT CURRENT .
QUARTER ·ouARTER QUARTER
..
l. Rentals
ii. . Act ivation Charges
iii. Revenue from NSO.
iv. Goods & Service Tax (GST) . .....
,. _____ ___
..._
v. Service charges
VJ. ! Income from lease/rental/A1\1C of
; ite~s_L~-?~nd 2(ii).

inclusive ofsales tax) ----~
i. Sale ofhandsc:ts
<
cards, spares, consumables, etc.

i. Interest income
-
ii. Dividend income
from investments. I
-
4. ; Non-refundable . deposits from
subscribers.
-··5. Revenue front Operations/
i revenue from actiYities under a i II
1 license from Ministry of
Information and Broadcastiue:
6. Any other rccciot I Miscellaneous

.. --
Page 36 of 47
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2021
revenue.
·-----·
....
Licensee COMPANY:
(Add 1-6) :
BB Less · ... ---· ·· -

L Revenue from. ·operations other than
telecom activi!i~s/ operations i '
··· ···· ·
·-·---
4. ltems of 'Othe.r..i'ncome' as listed in
Anm:xure- VII
···- ·-·#·
ii. Income from Interest I
'•

'
fluctuations
-
viii. . Excess Provisio ns written back
··-··· -·
BB Total BB (I+:z+3+4):
--
cc APPLICABLE GROSS
REVENUE (ApGR) (AA-BR)
~ ..
. DD Less:
Charges paid to parent NSO{s)
I.
such as carriage charges, tennination
~ -Charges paid to NSO towards Bulk/ I
, and bandwidth char~_es and minutes.
Government.
DD TOTAL DEDUCTION (1+2+3)
EE Ad.justed Gr?SS Revenue (CC-DD)

--
REVENUE SHARE
- ·-
@............... OF ADJUSTED
GROSS ······
REVENUE:
~·· · '
Page 37 of 47
247
COMMERCIAL VSAT CUG AUTHORIZATION
Format of Statement of Revenue and Li<:cose Fee-----------·--- (Name and address of
operator)
VNO-VERY SMALL APERTURE TERMINAL SERVICE
Statement of Revenue and License Fee for the Quartcr................of thc financial
year....•.......
AMOUNT lN RUPEES)
SI. PARTICULARS ACTUALS FIGURES CUMULATIVE
No. FOR THE FOR FIGURES
PREVIOUS CURRENT UPTO THE
QUARTRR QUARTER PREVIOt:S
QUARTER
i. Revenue from provisioning of VSAT
service.
ii. Revenue from s~pp \ementary/value
added services.
iii. . Goods & Service Tax (GST)
iv. Revenue from lease/rentals of items in
2Q) and (ii) below. -- ....
v. Revenue from Annual Comprehensive
Maintenance Contract (ACMC)/ Annual
'
Maintenance Contract {AMC) etc.
vi. Any other income/ miscellaneous receipt.
--
.._
2. Income from Trading activity; (all
inclusivc of sales tax)
···-·· -
i. Sale of VSAT including antennas and
other accessories including software,
hardware etc.
ii. Sale of accessories, etc. -
-..
iii. Any other income/miscellaneous receipt
from ~ading activity.

i. I Interest income . .-~J
ll. Dividend income

·-
iii. Any other miscellaneous receipt from
investments.
4. __l'l"on-rcfundabte deJ!~~its.
f- .. . . ...
-· -----·-
5. Revenue from sharing/leasing of other
infrastructure
6. Revenue from Operations/ Activities

other than Telecom Operations/
Activities as well as revenue from
activities under a license from
Page 38 of 47
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·---··
Ministry of Information and
Broadcastine.
---- .. ·
7. M iscellaneous reven ue including
revenue J!aid by NSO to licensee.
-
·-·
AA GROSS REVENUE OF THF.. Licensee
COMPANY 0-7): .. •a • ••-
BB Less -· ........_. - ··
l. Revenue from operations other than
tclecom activities/ operations
2. Revenue from activities under a license I
i
from Ministry of Infommtion and
Broadcasting
Annexure- VII i
ii. fncome from Interest
iii. Capital Gains on account of profit of Sale
offixed assets a nd securiti es
fluctuations
vii. B;cfr)~bts reCO\;~;~d
viii Excess Provisions written back
cc APPLICABLE GROSS REVENVE

I (ApGR) (AA-BB)
DD Less:
l. Charges paid to parent NSO(s) towards
applicable access charges such as
carriage cha rges, tennination charges and
roamin~ charges.
2. Charges paid to Bulk/ wholesale
bandwidth, leased line and bandwidth
charges.
Government
DD TOTAL DEDUCTIBLE REVENUE
(1+2+3)
EE ADJUSTED GROSS REVENUE:
-
(CC-DD)
REVENUE SHARE @...............OF
ADJUSTED GROSS REVENUE:
INSAT MSSR AUTHORJZATION
-
Page 39 of 47
249
APPENDIX~II to ANNEXURE - A
Format of Statement of Revenue and Liceosc Fee--------------· (Name and address of
operator)
VNO-INSAT MSS Reporting Service
Statement of Rc\'enue aod License Fee for the Quarter........... .....oftbc financial
year.........
(AMOUNT lN RUPEES)
SI. P ARTICULA.RS ACTUALS FIGURES CUMULATIVE
No. FOR THE FOR FIGl.JRES UPTO
PREVIOUS CURRENT THE PREVIOUS
OUARTER QUARTER QUARTER
JNSAT - MSS Reporting Service
ii. Revenue from
services.
iv. Revenue from lease/rencals of
Maintenance Contract (AMC)
etc.
vi. Any other income/ miscellaneous
receipt.
l---+----- - -----1-- - ---··- - - - - - 1 - - - - ---<
2. Income from Trading activity:
(all inclusive ofGST)
i. Sale of INSAT MSS Reporting
. Terminal and other accessories
includinJ!: software, hardware etc.
ii. Sale of accessories, etc.
1-----1----'-----""----"'-----t-----~'-----· · - - - ! - - - - -
'"3:-- ;-Income from

1--- - i - -
im·estmcnts.
- - - - - - - t - - - -__,'--_··-·. --.---· - - - ----<
1. Interest income
n. Dividend income
from investments.
4. Non-reftrndable dcoosits.
5. Rev·cnuc from sharing/leasing

of other infrastructure
Page 40 of 47
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2021
... ,,_
Operations/ Activities as well
as revenue from activities
under a license from Ministry ..
of Information and
Bro_!!~_<_:asting ·· ···-·· ·-·
--·- ·· .
-7. Miscellaneous revenue.

--·-·

. Licensee COMPANY (l-7);
BB Less
]. Revenue from operations other
operations
4. Items of~Other Income' as listed
in Annexure- VII
i. ! Income froiii-Dividend ··· ·-··
securities ---· ...
rates fluctuations
VII. Bad Debts recovered
BB Total BB (J+2+3+4):
-·-···
cc APPLICABLE GROSS
R~VEJ\lJE {A(!G~HAA-BB)
---
DD Less:
I. Charges paid to parent NSO(s)
11pplicable
towards access
charges.
2. Charges paid to NSO towards
·-
Bulk/ wholesale bandwidth,
leased line and bandwidth
char_ges, minutes and SMSs. ~--· ·-· -·~ --- ..·-
~ . Goods and Service Tax paid to
the Goverrunent
~- - --·
Page 41 of47
251
DD TOTAL DEDUCTIBLE
REVE1'lJE (1+2+3)
EE ADJUSTED GROSS
--- ---·
REVENUE: ;
(CC-DD) ~
REVENUE SHARE
@............ OF ADJUSTED
GROSS REVENUE:
Page 42 of 47
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2021
RESALE OF TPLC SERVICE
APPENDIX-II TO ANN"F:XURE -A
Format of Statement of Revenue and License Fee-------------- (Name and address of
. operator)
VNO - Resale of IPLC Service
Statement of revenue and LICENCE Fee for the Quarter ------------Of the financial
year -------------·
,.._..... ....... ·····

(AMOUNT IN RUPE ES)
s. PARTICULARS ACTUALS ESTIMATED CUMULATlVE
No. FOR THE FOR THE UPTOTHE
PREVIOUS CURR£NT PREVIOUS
QUARTER QUARTER QUARTER '
1. , Revenue from IPLC
A Revenue
-:--
I. ·iPLCrevenue
ii. Pass thru revenue for usage of
other networks (give OPERATOR-
wise details)
iii. Goods & Service Tax (GST) .•
iv. Service cha rges
Supplementary Services etc. . ... ...... __..........
~
vi. Any other income I
-
.__,__
Miscellan~?.~.~- re~~.e_t.
2. -·lucome from investments.
··-··- - · -
i. Interest income ._........
ii. Dividend income
from investments.
subscribers

infrastructure
6. i Revenue from sale/ lease of

bandwidth, links, R&G cases, ;
turnkc~· projects etc. . .... . ~· -"-~

OPERATORs on account of pass
thru call cbarl?es.
8. Revenue from other ;

1>ro~isionin1: of interconnection ..... ....
,,..
)
Page 43 of47
253
T
9. Revenue from Operations/ ! j
Activities other than Telecom I '

r evenue from activities under a
I Inf.o!~ation and Broadcasting
.. - -· -

Licensee COMPANY(ADD 1 - ,
10):
r--
-
BB I.css
than tclccom activit ies/ operations
2. Revenue from a cti vities under a
I iccnse from Ministry of
4. ltems of 'Other Income' as listed in
Annexure- VII
11. Income fro m Interest .
securities
fluctuations
v. Income fro m_property rent
Insurance claims
- vi.
vi i. Bad Debts recovered ..
llB . Total BB (1+2+3+4);

-
cc ---
APPLICABLE GROSS
REV~NUE (ApGR) (AA-BB)
-
DD Less: -
I. Charges paid to other tclecom
service providers for procurement
of bandwidth, last mile
connectivity used for provision of
end 1o end lPLC; (note: Any
charges paid for multiplexing, de
multiplexing, billing system and
related customer manageme nt are
not to be deducted.) (Operator
wise) (Copy of agreement to be
provided in the first year).
- ... ·
Page 44 of 47
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ITelecom
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2021
·~ w •
2. ; Charges paid to l\'SO towards ! I
Bulk/ wholesale bandwidth, leased

3. Goods and Service Tax pa id to the
Government.
--· . ·· -
DD TOTAL DEDUCTIBLE
REVENUE (1+2+3)
EE"-ADJUSTED ··-- GROSS
=]
REVENUE:
(CC-DDl
REVE1'rcJE SHARE @..... .... ...

OF ADJUSTED GROSS
REVENUE:
Page 45 of 47
255
ACCESS SERVICE CATEGORY-R SERVICE
APPENDIX-II t(IAN~RX:URE-A
Format of Statement ofRevenue and License Fee (Name and address of

operator)
Access Services Category 'B' in (Service Arca)
Statement of Revenue nnd License Fee for the Quarter ........... of the financial
year....... .......
(AMOUNT IN RUPEES}
S.N. PARTICULARS ACTUALS
FOR
ACTUALS
THE FOR
I
CUMULATIVE
THE UPTO THE
PREVIOUS · CURRENT CURRENT
QUARTER OUARTER QL"ARTER.
1 Revenue from wire-line services: -...
I. Rentals
-
n. Call revenue
iv. ; Service charges - ..
v. Charges on aecount of any other

value added seniices,
vi. Any oth~;:· income I m iscc:llaneous
-·
receipt from wircline subscribers. ..
- ·
-
2 Revenue from sharing/ leasing of
,__. infrastructure -
3 Revenue from sale/ lease of
-
4 Rennuc from NSO on account
pass through & other misc.
Cbanzcs + misc. Revenue.
5 Anv other Income
: 6. Revenue from Operations/

revenue from acti\itie$ under a
Information and Broadcastin!!'.
GROSS REVENUE OF THE

Licensee COMPANY: (Add 1-7)
·· - - -- ..
Page 46 of47
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BB Less
-
_telecom actJ_yi_ties/ oper~tions - -·
-
3. Receipt from USO.Fund
Annexure- VII
i. Income from D ividend
-
- . _..... -·~···
iii. Capital Gains on acc0.unt of profit

· of Sale of fixed assets and
securities ..... ··-·-
..--··
fluctuations ,,.___ _. ......
--·---··
v. . lnco~e fr9m property rent ___
vi. ] Insurance claims
-··
BB Total BB (1+2+3+4): - -
cc APPLICABLE GROSS
REVENUE (ApGg), (AA-BB) ...
DD Less: __ _ _J
- -
..--
1. Charges paid to parent NSO(s)
char~es.
2. Charges paid to NSOs····towards
Bulk/ 'Wholesale bandwidth, leased
minutes and SMSs
,.._.. __ Government
DD TOTAL DEDUCTIBLE
REVENUE (1+2+3)
···--
-·-. . ·· ····---
ER ADJUSTED GROSS REVENUE
(CC-DD)
REVE:\'UE SHARE @ --------
--- OF ADJUSTED GROSS
REVENUE
----· ···-
******
Page 47 of 47
257
15.4 AGR-NLD
Government of lndia
Sanchar Bhawan, Ashoka Road, New Delhi-110001
(Carrier Services-Ill Cell)
No. 10-54/2010-CS-Ill (Vol. II) Dated: 28.10.2021
To
All the NLD Licensees {Other than UL)
Subject: Amendment to the NLD License (Other than UL) for Adjusted Gross Revenue
(AGR) - regarding.
In pursuance to Condition 12.1 of the NLD license, the Licensor hereby amends the NLD
license agreement as under:
Existing Clause Amended Clause

IDEFINITIONS AND INTERPRETATIONS DEFINITIONS AND
as given in Annexure-1 INTERPRETATIONS as given In
Annexure-1
31. '"REVENUE" for the purpose of 31. Gross Revenue:

levying LICE CE fee as a percentage of
revenue shall mean the Gross total Revenue The Gross Revenue shall include all
income accruing to the LICENCEE by way of revenues accruing to the Licensee on account
providing NLD service under the LICENCE of goods supplied, services provided, leasing
including the revenue on account of of infrastructure, use of its resources by
supplementary/value added services and others, application Fee, installation charges,
leasing of infrastrucmre, interest, dividend etc. call charges, late Fees, sale proceeds of
as reduced by the component part of a pass- instruments (or any tenninal equipment
through nature actually paid to other service including accessories), handsets, bandwidth,
providers to whose networks the income from Value Added Services,
LICENCEE's LO network is interconnected, supplementary services, access or
for carriage of calls. The Gross Revenue shall interconnection charges, any lease or rent
also include previous debits (e.g. bad debts charges for hiring of infrastructure etc. and
recovered, of excess provisions in earlier any other miscellaneous items including
years.) ll is clarified that any lease or rent interest, dividend etc. without any set off of
charges for hiring of infrastructure shall not be related items ofexpense, etc.
so deducted. Goods and Service Tax (GST)
coUected and passed on to the Governmcnt(s) Applicable Gross Revenue (ApGR):
from customers of the LTCENCEE shall not
Page 1of 8
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form a part of the Revenue. ApGR shall be equal to Gross Revenue (GR)
of the licensee as reduced by the items listed
below:
telecom activities/ operations.
(ii) Revenue from activities under a
license/ permission issued by Ministry
of Infonnation and Broadcasting.
(iii) Receipts from the USO Fund.
fluctuations
f, Insurance claims
D.
Adj usted Gross Reveoue (AGR):

Revenue (ApGR):
a. Charges of pass-through nature paid
to other telecom service providers to
whose network. the Licensee· s NLD
network is interconnected, for
carriage of calls, and:
b. Goods and Service Tax (GST) paid to
the Government, if the Applicable
as component ofGST.
Page 2 of 8
259
2. This amendment comes into effect from 01.J0.2021 a nd will be applicable to the
dues which arise from the operations of the Licensee 11ftcr the said date.
3. The new Format of Slatement of Revenue and License Fee incorporating the effect of
above amendment, is enclosed. lt is c larified that the existing form.at shall also be replaced with
this new fonnat (attached with this amendment) w ith effect from 01.10.2021 .
.ti
4. This am endment shall be part and parcel of the NLD License Agreement and all others
(Pradeep Kumar)
Directo r (CS.fll)
For and on behalf of the President of Iodin
Pb. No. 23036348
Copy to:
1. Secretary (TR.AI).
2. DGT, DoT (HQ)fCGCA.
3. Advisor (Economics)( Wireles:. Advisor/ Sr. DDG (TEC).
4. DDG(AS)/DDG(DS)/DDG(Satellite)/DDG (LFP)I DDG (LFA)/ DOG (SPPl)/ DDG(SA)I
DDG(WPF)/ DDG(A/C) for kind information please.
5. Director (IT) may kindly arrange to upload this lencr on the website of DoT.
Page 3 of 8
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ANNEXURE-D to the NationAI Long Distance Service License Agreement
List of other income to be excluded rrom GR to arrive ot ApGR
SI. Item/ Head of Description and conditions applicable

No. 'Other Income'
Dividend Such investment is made out or surplus funds available with the
Thcn:forc, income from dividend shalJ not be part of ApGR for the
purpose of computation of LF.
b. Income from lncome from interest is return on investment made by the company in
made out o f surplus funds available with the company. Also
sometimes, Licensei: receives interest from Tax Authorities on
advance la;\ or refundable tax. Companies Act, 2013 and Accounting
customers, telecom vendors and other Licensees. Tht.-se deposits
essentially arc pan of Lelecom operations. The interesl income earned
auditors.
1
purpose of computation of Lf'. However, i.nlcn:st earned on
refundable deposits from customers. tclecom vendors and other
ApGR.
account of profit of assets and securities, arc of from investing activities instead of
on sale of fixed from telecom operations. Therefore, the revenue on account ofsale of
assets and immovable propeny, l>Ccurities, warrants or debt instruments. other
computation ofLF.
d. Gains from Foreign Exchange differences arise when actual rates at the time of
Foreign Exchange settlement differs from those at which they were in.itiaUy recorded lO
~,_ rates _,,...-..,...._the books. The provisions contained in the AccountLng Standard· I I
fluctuations
________________
~ Page 4of 8
261
be part of ApGR for the purpose ofcomputation of LP.
property rent in the form of rent. Some Licensees as part of staff welfare measure
telecommunication', then revenue/income from such rent shall be
considered in ApGR for the purpose of computation of LF.
f. Insurance claims A receipt from Insurance company against loss of property/ fixed
shall not be part of ApGR for the purpose of computation of LP.
Therefore, income on accowit of bad debts recovered shall not be
part of ApGR for the purpose ofcomputation of LF.
h. Excess Provisions Excess Provisions written back represent the reversal of excess
instead of actual revenue earned.
not be part of ApGR for the purpose of computation of LF.
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National Long Distance Service License

ANNEXURE-A
. ... ........... (Name and address of OPERATOR)
National Long Distance Service License No........... ..
for the Quarter ...........of the financial year .......... ..
(AMOUNT lN RUPEES)
IS.'.'l. PARTICULARS ACTUALS ESTL'\.lATE CUMULATIVE
FOR THE D FOR TIJE UPTO THE
PREVIOUS CURRENT PREVIOUS

NLD sel'V!ce
11. Revenue from
services.
iii. Goods and Service Tax (Gsn
iv. Any income/
-
other
l(a) Revenue from calling cards
(i) Revenue from sale of calling
cards
~
(ii) Any other

from Calling Cards
(iii) Goods and Service Tax (GST)
,.._._ -
I. Interest income
II. Dividend income
Ill . Any other miscellaneous
receipt from investments.
3. Non-refundable deposits. I
4. Revenue from
,.N'J}
-r Page 6 of 8
263
sharing/leasing of other
infrastructure
5. Revenue from
Operations/ Activities other
from activities under a
Information and
Broadcasting

COMPANY: (ADD 1-6)
BB LESS
operations
2. Revenue from activities under
a license from Ministry of
u. Income from Interest
profit of Sale of fixed assets
and securities
rates fluctuations
.
vu. Bad Debts recovered
BB Total (1+2+3+4)
JI
~/ Page 7 of 8
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Icc APPLICABLE
REVENUE
GROSS
(ApGR) (AA
BB)
DD DEDUCT:
1 Revenue of pass lhrough
nature pas:.cd on to other
service providers.(operator-
wise details).
Note: Lease.irent charges for
hiring of infrastructure not to
be deducted.
l(a) Revenue of pass through
narure passed on to other
tclecom service providers for
I usage of Calling cards at the
onglllating point {Operator
wise detail)
l(b) Revenue of pai;s through
nature passed on co other
tclecom service providers for
usage of Calling Cards at the
terminating Point (operator
wise detail)
paid to the Govemmcnt.
DD TOTAL DEDUCTIBLE
REVENUE (1+2)
EE ADJUSTED CROSS
REVENUE (CC-DD)
REVENUE SHARE @ -
-- OF ADJUSTED
GROSS REVENUE
Page 8 of 8
265
15.5 AGR-ILD
Government of India
Sanchar Bhnwan, Ashoka Road, New Delhi-110001
(Carrier Services-Ill Cell)
o. 10-54/2010-CS-m (Vol. Il) Dated: 28.10.2021
To
All the TLD Licensees (Other than UL)
Subject: Amendment to the ILD License (Other than UL) for Adjusted Gross Revenue
(AGR)- regarding.
In pursuance to Condition 12.l of the ILD license. the Licensor hereby amends the ILD
license agreement as under:
Existing Clause Amended Clause

DEFINITIONS AND DEFINITIONS AND
INTERPRETATIONS INTERPRETATIONS
36. "AD.nJSTED GROSS REVENUE" 36. Gross Revenue:

for the purpose of levying LICENCE Fee as a
percentage of revenue shall mean the Gross The Gross Revenue sball include all revenues
Revenue as reduced by : accruing to the Licensee on account of goods
Call charges (access charges) actually paid to supplied, services provided, leasing of
other telecom service providers for carriage of infrastructure, use of its resources by others,
calls; Goods and Service Tax (GST) for application Fee, installation charges, call
provision of service and Goods and Service charges, late Fees, sale proceeds of
Tax (GST) actually paid to the Government, instruments (or any terminal equipment
if gross revenue had included the component including accessories), handsets, bandwidth,
of Goods and Service Tax (GST). income from Value Added Services,
supplementary services, access or
'·GROSS REVENUE" interconnection charges, any lease or rent
The Gross Revenue shall include all revenues charges for hiring of infrastructure etc. and
acc1uing to the LICENSEE on account of any other miscellaneous items including
goods supplied, services provided, leasing of interest, dividend etc. without any set off of
infrastructure, use of its resources by others, related items ofexpense, etc.
application Fee, installation charges, call
charges, late Fees, sale proceeds of Applicable Gross Revenue (ApGR):
instruments (or any tenninal equipment
including accessories), hand sets, band width, ApGR shall be equal to Gross Revenue (GR)
Page 1of8
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I
income from Value Added Services, of the licensee as reduced by the items listed
supplementary services, access or below:
interconnection charges, any lease or rent (i) Revenue from operations other than
charges for hiring of infrastructure etc. and telecom activities/ operations.
any other miscellaneous items including (ii) Revenue from activities under a license/
interest, dividend etc. without any set off of permission issued by Ministry of
related items of expense, etc. Information and Broadcasting.
(iii) Receipts from the USO Fund

b. lncome from Interest
Sale offixed assets and securities
fluctuations
f. Insurance claims
*Subject to conditions given m Annexure
G.
For the purpose of arriving at the '·Adjusted

Gross Revenue {AGR)", following shall be
(ApGR):
a. Call charges (access charges) paid to
other telecom service providers for
carriage of calls, and;
b. Goods and Service Tax (GST) paid to
as component ofGST.
dues which arise from the operations of the Licensee after the said date.
Page 2 of 8
267
3. The new Format of Statement of Revenue and License Fee incorporating the effect of
above amendment, is enclosed. II is clarified that the existing formal shall also be replaced with
this new format {attached with this amendment) with effecc from 01.10.2021 .
4. This amendment shall be part and parcel of the ILD License Agreement and all others
Tenns & Conditions shall remain unchanged.
~iii
(Prndeep Kumar)
Director (CS-llJ)
For and on behalf of the President of India
Ph. No. 23036348
Copy to:
l. Secretary (TRAI).
2. DGT, DoT (HQ)!CGCA.
3. Advisor (Economics)/ Wireless Advisor/ Sr. DDG (TEC).
4. DDG(AS)/DDG(DS)/DDG(SateUite)fDDG (LFP)/ DOG (LFA)/ DDG (SPPI)/ DDG(SA)/
DDG{WPF)/ DDG(A/C) for kind information please.
5. Director (IT) may kindJy arrange to upload this lellcr on the website of DoT.
Page 3 of 8
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A1'1NEXURE-G to the International Long Distance Service License Agreement (

SL Item/ Head of Description and conditions applicable
No. ·Other Income'
classified dividend income as 'other income· i.e., distinct from the
Therefore, income from dividend shall not be part of ApGR fo r the
Interest bank deposits, corporate deposits, debenrures etc. Such investment is
made out of surplus funds available wilh the company. Also
sometimes, licensee receives interest from Tax Authorities on
auditors.
purpose o f computation of LF. However, interest earned on
refundable deposits from customers, telecom vendors and other
computation of LF. Also, any refundable deposit received by 1.he
ApGR.
account of profit of assets and securities, are of from investing activities instead of
assets and immovable property, securities, warrants or debt instruments, other
computation ofLF.
Foreign Exchange settlement differs from those at which they were initially recorded in
rates fluctuations the books. The provisions contained in the Accounting Srandard-11
~ Page 4 of 8
269
( require a notional entry for exchange differences in respect of
be part of ApGR for the purpose ofcomputation of LF.
~~~~~~~~~
property rent in the form of rent. Some Licensees as part of staff welfare measure
not be pan of ApGR for the purpose of computation of LF. In case
considered in ApGR for the purpose of computation of Lf.
f. Insurance claims A receipt from Insurance company against loss of property/fixed
assets 1s basically a reimbursement in nature for the loss occurred by
shall not be part of ApGR for the purpose of computation of LF.
This basically represents an adjustment tO the amount of an expense
(i.e. bad debts) as estimated in an earlier ycar(s) in which it had
h. Excess Provisions Excess Provisions wrinen back represent the reversal of excess
not be part of ApGR for the purpose ofcomputation ofLF.
----~
Page 5 of 8
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International Long Distance Service License

ANNEXURE-A
............... (Name and address of OPERATOR)
International Long Distance Service L icense No............ .
for the Quarter . ... .......of the financial year .. ... ...... .
(AMOUNT IN R UPEES)
S.N. PARTICULARS ACTUALS FOR THE CUMULATIVE UPTO
PREVIOUS QUARTER THE PREVIOUS
QUARTER.
l. Revenue from traffic
A Revenue
i. Outgoi ng traffic revenue
11. Incoming traffic revenue
iii. Pass through revenue for usage of
iv. Goods and Service Tax (OST)
v. Service charges
vu. Any other income/ miscellaneous
receipt.
VIII. Revenue from calling cards
a. Revenue from sale ofcalling cards
b. Any other income/ Miscellaneous
receipt from calling cards
c. Goods and Service Tax (GST)
2. Income from investments (made

on the strength of this License)
i. Interest income
11. Dividend income
from investments.

subscribers
JI
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271
5. Revenue from sharing/ leasing of

infrastructure
6. Revenue from sale/ lease or


OPERATORS on account or
pass thru call charges.
8. Rev enue from other

provisioning of interconnection
9. Revenue from
under a license from Minist ry of
Infor mation and Broadcasting

COMPANY: (Add 1-10)
BB LESS
in Annexure- VIII
J. Income from Dividend
111. Capital Gains on account of profit ~
-r
AM• /
Page 7 of 8
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securities
rates fluctuations
VII. Bad Debts recovered
BB Total (1+2+3+4)
cc APPLICABLE GROSS
DD DEDUCT:
1 Charges passed on to other
SERVICE PROVIDER(s)
(OPERATOR-wise) (Copy of
agreement to be provided in the
first quarter.
l(a) Revenue of pass through nature
passed on to other telecom service
providers for usage of Calling
cards at the originating point
(operator-wise details)
l(b) Revenue of pass through narure
passed on to other telccom service
providers fo r usage of Calling
Cards at the terminating Point
(operator-wise detail)
DD TOTAL DEDUCTIBLE
REVENUE (1+2)

(CC-DD)
REVENUE SHARE @ - - -
-- OF ADJUSTED GROSS
REVENUE
~ Page 8 of 8
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15.6 AGR-ISP
Government of India
Sanchar Bhavan, 20, Ashoka Road, New Delhi - 110001
(Data Services Cell)
File No. 820-01/2006-LR(Vol.-Il) Pt-2 Dated: 27.10.2021
To
All Internet Service Providers Licensees
Granted Under Guidelines dated 24.08.2007
Subject: Amendment in Internet Service Provider (ISP) License Agreement granted as per
24.08.2007 guidelines for Adjusted Gross Revenue (AGR)-regarding.
In pursuance of Condition No. 5.1 of the Internet Service Provider Licenses granted under the
guidelines dated 24.08.2007, LICENSOR hereby amends/ appends the following conditions in the
said ISP License Agreements:
Existin2 Condition Amended/ Annended Condition

PART III PART ID
FINANCIAL CONDITIONS FINANCIAL CONDITIONS
18. Definition of 'Adjusted Gross 18. Definition of Gross Revenue, Applicable

Revenue': Gross Revenue (ApGR) and Adjusted Gross
Revenue (AGR):
18.l Gross Revenue: The Gross Revenue 18.1 Gross Revenue: The Gross Revenue shall
sbaU be inclusive ofrevenue from Internet be inclusive of all types of revenue from Internet
access service, revenue from internet services, revenue from Internet access service,
contents, revenue from Internet Telephony
revenue from internet contents, revenue from
service, revenue from activation charges,
revenue from sale, lease or renting of Internet Telephony service, revenue from
bandwidth, links, R&G cases, Turnkey activation charges, revenue from sale, lease or
projects etc., revenue from IPTV service, renting of bandwidth, links, R&G cases, Turnkey
late fees, sale proceeds of terminal projects, revenue from IPTV service, late fees, sale
equipments, revenue on account ofinterest, proceeds of terminal equipment, revenue on
dividend, value added services,
account ofinterest, dividend, value added services,
supplementary services, interconnection
charges, roaming charges, revenue from supplementary services, interconnection charges,
permissible sharing of infrastructure and roaming charges, revenue from permissible sharing
any other miscellaneous revenue, without of infrastructure and any other miscellaneous
any set-off for related item ofexpense etc. revenue, without any set-off for related item of
expense etc.
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18. lA Applicable G ross R evenue (ApGR):
ApGR shall be equal to Gross Revenue (GR) ofthe

licensee as reduced by the items listed below:
(i) Revenue from operations other than telecom

activities/ operations.
(ii) Revenue from activities under a license/
permission issued by Ministry of Information
and Broadcasting.
(iii)Receipts from the USO Fund.
(iv)List ofother income* to be excluded from GR
to arrive at ApGR
c. Capital Gains on account ofprofit ofSale of
fixed assets and securities
fluctuations
f. Insurance claims
"'Subject to conditions given in Annexu re IX.
18.2 For the purpose of arriving at the 18.2 Adjusted Gross Revenue (AGR):
'Adjusted Gross Revenue (AGR)" the
For the purpose of arriving at the "Adjusted Gross
following shall be excluded from the Gross
Revenue to arrive at the AGR: Revenue (AGR)", following shall be excluded from
the Applicable Gross Revenue (ApGR):
(ii) Service Tax on provision ofservice and
Sales Tax actually paid to the Government a. Charges ofpass through nature paid to other
if gross revenue had included as telecom service provider(s) to whose
component of Sales Tax and Service Tax. network, the licensee' s network is
interconnected;
(iii) Roaming revenue actually passed on to b. Roaming revenue passed on to other
other eligible/entitled telecom service eligible/entitled telecom service provider,
provider. and;
c. Goods and Service Tax (GST) paid to the
Government if Applicable Gross Revenue
(ApGR) had included as component of
GST.
Page 2 ofll
275
2. This amendment comes into effect from 01.10.2021 and will be applicable to the dues
which arise from the operations of the Licensee after the said date.
3. The new Format ofStatement ofRevenue and License Fee incorporating the effect ofabove
amendments, is enclosed. It is clarified that the existing format of the ISP License agreement shall
also be replaced with this new formal (attached with this amendment as APPENDIX- Tl TO
ANNEXURE-II) with effect from 01.10.2021.
4. This amendment shall be part and parcel of Internet Service Provider (ISP) Licenses
granted as per 24.08.2007 guidelines. All other terms and conditions shall remain unchanged.
~$~~\
(Jai Prakash)
ADG(DS)
Tel No.:011- 23036482
Copy To:
(I ) Secretary, TRAI
(2) DGT, DOT(HQ)/CGCA
(3) Advisor(Economics)/ Wireless Advisor /Sr DDG (TEC)
(4) DDG(AS)/DDG(CS)/DDG(Satellite)/DDG(LFP)/DDG(LFA)/DDG(SPPJ)/DDG(SA)/
DDG (WPF)/ DDG(A/C) for kind information please.
Page3 of ll
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Annexure-IX to License Agreement for Provision of lntemet Services
I .ist ofother income to be eii:cluded from GR to arrive at ApGR
SL Item/ Head of Description and conditions applicable

No. ' Other Tncome'
a. Income from Inoome from di videml is return on invc!)tmcnl made by the company.
Dividend Such investment is made out of surplus funds available ·with the
company. Companies Act, 2013 and Accounting Stamlur<l-9 classified
dividend im:ome as 'other income' i.e., distinct from the core
operations of the entity.
purpose ofcomputation of 1.P.
b. Income from Income from interest is return on imestmenl made by the company in
interest bank deposits, corporate deposits, debentures etc. Such investment is
somt:Limcs, Licl.-nscc receives interest from Tax Authorities on
from the core operations oft.he t:ntily.
essentially are part oftclccom operations. T he interest income earned
on such amounts should be recorded and certified by statutory auditors.
Therefore, income from interest shall not be pan of ApGR for the
purpose ofcomputation ofLF. However, interest earned on refundable
deposits from customers, telecom vendors aml other Licensees shall be
considered in ApGR for the purpose of computation of LF. Alim, any
refundable deposit received by the Licensee on the strength oftelecom
service viz. linkage w ith tarifi: advance rental etc. shall also have
similar treutment for inclusion in ApGR.
c. Capital gains on Cupilal gain earned by the Licensee on the nccoW1t of profiL on sale of
account of profit asset'! and securities, arc of from investing activities instead of from
on sale of fixed telecom operations. Therefore, the revenue on account of sale of
assets and immovublc properly, securities, warrants or debt instruments, other
computation of LF.
Page 4 ofll
277
d. Gains from Foreign Exchange differences arise when actual rates al the time of
Foreign Exchungt: settlement differ:; from those a l which tht:y were initially recorded in
rates fluctuations the books. The provisions contained in the Accounting Slandard-11
liabilities at the closing date of the AFSs. The foreign exchange gnins
reduction of payment liahility or increase in the value of foreign
exchange accounts receivables. 1n other words, foreign exchange
fluctuation is a contingency which has impact on every business which
may have something to do with foreign exchange and is not specific
and tmique to telecom business.
devaluation on account offluctuation of foreign exchange shall not be
part of ApGR for the purpose of computation of Lf.
e. Income from Licensee may rent or lease parl of !.heir properties and earn revenue in
property rent the form of rent. Some Licensees as part of staff welfare measure
property is let out for 'establishing, mailltaining and working of
considered in ApGR for the purpose ofcomputation ofL P.
f. Insurance claims A receipt from Insurance company against loss ofproperty/fixed assets
is basically a reimbursement in nature for the loss occurred by the
Licensee. Receipt of insurance claim from insurance company ~hall
not be part of ApGR for the purpose of computation ofLF.
g. Bad Debts Bad debt is an amount owed by a debtor that is unlikely to be received/
recovered realized and recognize<l as an expense in lhe books of accounts. Bad
Debts recovered represent" reversal ofdehits (i.e. had debts) appearing
in the profit and loss account of previous year(s). This basically
rcpn:scnls an aqjustment lo the fl:IIlOunt of an expense (i.~. bad debts)
as estimated in an earlier year(s) in which it had already recorded as
part of revenue from operations.
Therefore, income on account of bad debts recovered shall not be part
of ApGR for the purpose ofcomputation of Lf.
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h. Excess Provisions Excess Provisions written back represent the reversal of excess
settlement, this excess provision is written back into books ofaccounts
as other income. This basically represents an adjustment 60 instead of
actual revenue earned.
not be part of ApGR for the purpose ofcomputation ofLF.
Page 6of 11
279
APPENDIX-II TO ANNEXURE-ll
Format of Statement ofRevenue and License Fee
_ _ _ _ _ _ _(Name and address of operator)
ISP License No.
~-----------~
in (Service Area)
Statement ofRevenue and License Fee for the Quarter
•..............of the financial year...........
<AMOUNT IN RUPEES)
S.N. PARTICULARS ACTUALS ACTUALS CUMULATIVE
FOR THE FOR TIIE UPTO THE
1. Revenue from services
A Revenue from Pure Internet

Service ( Internet Access and
Content Service):
Al. Post paid options:
l. Rentals
11. Activation Charges
iv. Service charges
Vl. Any other income/ miscellaneous

charged therein.

Telephony Service:
Bl. Post paid options:
I. Rentals
Page 7 of ll
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II. Activation Charges

iii . Goods and Service Tax (Gsn
iv. Service charges
VJ. Any other income/ miscellaneous
B2. Pre-paid options:

I. Sale of pre-paid option including
charged therein.
c Revenue from any other value

added service
2. Income from trading activity

(all including of Goods and
Service Tax (GST))
i Sale ofTerminal Equipments
ii Sale ofaccessories etc.
iii Any other income/ miscellaneous

I. Interest income
11. Dividend income
... Any other miscelJaneous receipt
111.
from investments .

subscribers
s. Revenue from franchisees

Page 8 ofll
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excluding the revenues alresdy
included in IA&m

of infrastructure
7. Revenue from sale/ lease

renting of bnodwidtb, links,
etc.
8. Revenue from Roaming

own subscribers.
networks.
iii. Roaming Commission ~ed.
lV. Roaming revenue on account of
networks.
v. Goods and Service Tax {G8T) if
not included above.
vi. Any otb.e r income/miscellaneous
receipt from roaming
9. Revenue from IPTV Services

interconnection
11. Revenue from

and Broadcasting
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Licensee COMPANY :(Add 1
12)
BB LESS
operations
lnfonnation and Broadcasting
in Annexurc- IX
11. Income from Interest
Ill. Capital Gains on account ofprofit
securities
iv. Gruns from Foreign Exchange
rates fluctuations
vi. Insurance clrums
vi. Bad Debts recovered
BB Total (1+2+3+4)
cc APPLICABLE GROSS
DD DEDUCT:
1. Revenue of pass through nature
passed on to other service
providers.(ooerator-wise details)
2. Roaming revenue passed on to
other eligible/entitled telccom
service provider.
paid to the Government
Page 10 ofll
283
DD TOTAL DEDUCTIBLE
REVENUE (1+2+3)
EE ADJUSTED GROSS
REVENUE (CC-DD)
REVENUE SHARE @ - - --
- ----- OF ADJUSTED GROSS
REVENUE
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15.7 AGR-CUG VSAT

File No. 815-66/2021-SAT
Government oflndia
Depart men t of Telcco mmunications
(Satelli(e Division)
20, Asholrn Road, New Delhi - 110001
Dated 29 1 ' October, 2021

To,
All Commercial VSAT ClJG Lice nsees
Subject: Amendment in License Agreement for provision of VSAT service using INSAT
system for Adjusted Gross Revenue (AGR) ~reg.
As per the Condition 12.1 of License Agreement for provision of VS/\T service using
INSAf system, the Licensor reserves the right to modify at any time the License, if in the
opinion of Lhe Licensor it is necessary or expedient lo do so in public interest or in the interest of
the security of the State or for Lht: propt:r conduct of telegraphs. Jn pursuance of this condition,
the Licensor hereby amends/appends the following in the License Agreement for provision of
VSAT service using INSAT system: ·
.-- - - - - - - - - - -------·- · - - - - - - - - - - - - - - - - - - - - - -
Exist in~ Clause Amended/appended Clause
· - - - - - -·· -· .. .... ·---· ···-· ·. .. ·-·-···
DEFINITIONS AND DEFINITIONS Al\'D INT£Rl'R£TATIONS
~---------------
1:'\TERPRETA TJONS
Unless the context otherwise requires, the
Unless the conte xt otherwise requi res, the different terms and expression used in the
different terms and expression used in the LICENCE AGREEMENT shall have the
LICENCE AGREEMENT shall have the following meaning assigned to them :
following meaning assigned to them :
1. "ADJUSTED GROSS REVENUE" Definition of Gross Revenue, Applirnl.Jle

for the pttrpose of levying LICENCE Fee as Gross Revenue (ApGR)and Adjusted Grnss
a percentage of revenue shal! Revenue (AGR):
include the Gross Revenue excluding: 1. Applicable Gross Revenue (ApGR):
i) charges of pass tlu·ough nature ApGR shall he equal to Gross Revenue {OR) of
payable to olhcr Telecom service the licensee as reduced by the items listed below:
provider(s) to V>'hose network, the
LICENSEE's network is (i) Revenue from operations other Lhan tdecom
interconnected for carriage of d;ita. activities/ operations.
ii) Service tax and sales tax actually (ii) Revenue from activities under a license/
paid to the Government, if gross pcnnission issued by Ministry of
revenue had included the component Information and Broadcasting.
of service tax. (iii) Receipts from the USO Fund.
(iv) List of other income* to be excluded from
GR to arrive at ApGR
Page 1 of8
285
"GROSS REVENUE" a. Income from Dividend
The Gross Revenue shall include all c. Capital Gains on account or profit of Sale
revenues accruing to the LICENSEE on of fixed assets and securities
account of goods supplied, services d. Gains from foreign Exchange rates
provided, leasing/hiring of infrastructure, fluctuations
use of its resources by others, application e. Income from property rent
fees, installation charges, call charges, late f. Insurance claims
fees, sale proceeds of instruments (or any g. Bad Debts recovered
terminal equipment including accessories), h. Excess Provisions written back
VSAT hardware/software, fees on account *Subject to conditions given in Annexure
of Aru1t1al Maintenance Contract/ Annual VIII.
Comprehensive Maintenance Contract 1.1 Adjusted Gross Revenue (AGR):
income from value added serv1ces,
supplementary services, access or For the purpose of arriving at the "Adjusted
interconnection charges, etc. and any other Gross Revenue (AGR)", following shall be
miscellaneous item including interest, excluded from the Applicable Gross Revenue
dividend etc. without any set-off of related (ApGR):
item of expense etc. a. Charges of pass through nature paid to
other Telecom st.:rvice provider(s) to
whose network, the Licensee's network is
interconnected for carriage of data, and;
b. Goods and Service Tax (GST) paid to the
Government, if the Applicable Gross
component of GST.
1.2 Gross Revenue:
The Gross Revenue shall include all revenues

accruing to the Licensee on account of goods
supplied, services provided, leasing/hiring of
infrastmcture, use of its resources by others,
application fees, installation charges, call
charges, late fees, sale proceeds of instruments
(or any terminal equipment including
<1Gcessories}, VSAT hardwarc/sofhvare, fees on
account of Annual Maintenance Contract/
Annual Comprehensive Maintenance Contract,
income from value added services,
intcrcormection charges, etc., and any other
miscel!aneot1s item including interest, dividend
etc. without any set-off of related item of
expense, etc.
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2. This amendment comes into effect from 01.10.2021 and will be applicable to the dues
which arise from the operations of the Licensee after the said date.
above amendment is enclosed. Jt is clarified that the existing format (Anncx.urc-l) shall also be
replaced with this new format (attached wi th this amendment with effect from 0 1.10.2021.
4. This amendment shall be part and parcel of the Commercial VSAT CUG License
Agreement and all others Tc1111s & Conditions shall remain unchanged.
B.L
i.g /1o }H'-J
(Raj Kit'mar J ha)
Assistant Director Gener al (Satellite-II)
For and on behillf of th e P residcu t of India
Ph. No. 23710248

Copy to:
1) St:crctary, TRAI.
2) DG (T) HQ, DoT HQ/ CGCA.
3) Advisor (Economics)/ Sr. DOG (TEC)/ Wfreless Advisor/ DDG (LFP)/ DDG (LFA)/ DDG
(WPF)/ DUG (SA)/ DDG (SPPI), DoT.
4) ODG (CS)/ DDG (DS)/ DOG {AS)/DDG (A/C) DoT HQ.
5) Director (IT) may kindly arrange to upload this letter on the website ofDoT.
Page 3 of8
287
Ann cx ure-VIU to Commer cial VSAT CGG License Arrr·eement
L ist of other income to be excluded from G R to ~rrive at An G R

. - - - , . - - - ---- - . - - - -- - - -- - - - - - -·· - - - -- - - - - -
SL Item/ Head Description and conditions applicable
No.
of 'Other
Income'
1----+-------+-- - - - - - - - - - - - - - - - - .... - - - - - - - - - - t
a. Income from Income from dividend is return on investment made by the company. Such
Dividend investment is made out of surplus funds available with the company.
Companies Act, 20 13 and Accounting Stamlard-9 classified dividend income
as ' other income' i.e., distinct from the core operations of the entity.
Therefore, income from dividend shall not be part of ApGR for the purpose
ofcomputation of LF.
_b._,__In_c_o_m_e_ fi_ro_n_1_, Income from intercst is- re-tt-1r-n-on investm~i1t made by the company i~· bank
Interest deposits, corporate deposits, debentures etc. Such investment is made out of
surplus funds available with the company. Also sometimes, Licensee
receives interest from Tax Authorities on advance tax or refundable tax.
Companies Act, 2013 and Accounting Standard-9 classified interest income
as 'other income' i.e., distinct from the core operations of the entity.
At the same time, Licensee accepts refundable deposits from customers,
telecom vendors and other Licensees. These deposits essentially arc part of
te\ecom operations. The interest income earned on such amounts should be
recorded and certified by statutory auditors.
Therefore, income from interest shall not be part ofApGR for the purpose of
computation of LF. However, interest earned on refundable deposits from
customers, tclccom vendors and other Licensees shall be considered in
ApGR for tl1c purpose of computation of LF. Also, any refundable deposit
received by the Liccn!;ce on the strcngth oftclecom service viz. linkage with
tariff, advance rental etc. shall also have similar treatment for inclusion in
ApGR.
1--~-r-~----~-- ----~-~-~~
c. Capital gains Capital gain earned by the Licensee on the account of profit on sale of assets
on account and securities. are of from investing activities instead of from telecom
of profit on operations. Therefore, the revenue on account of sale of immovable
sale of fixed prope1ty, securities, wammts or debt instruments, other items of fixed assets
assets and shall not be part of ApGR for the purpose of computation of LF.
securities
- - -- ·· ·· - - - -- --
Foreign settlement differs from those at which they were initially recorded in the
Exchange books. The provisions contained in the Accounting Standard- I I require a
notional entry for exchange differences in respect of liabilities at the closing
rates
date of the Af.Ss. The foreign exchange gains reflected in the profit and Joss
fluctuations statement of Licensee could arise from reduction of payment liability or
'----"-------~i1_1c_·1_·e_a_se_i_ n_thc
_ value o[ f~reign exch~111ge accounts receivables. In other
Page 4 uf8
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. -··-· . - - - ··- - -- --
words, foreign exchange fluctuation is a contingency which has impact on
every business v.:'hich may have something to do with foreign exchnnge and
is not specific an d unique to tclecom business.
Therefore, rcven ue/profit arising out of upward valuation or devaluation on
account of fluctuation of foreign exchange shall not be part of ApGR for the
purpose ofcomputation ofLF.
-------------·-----------!
e. Income from Licensee may re nt or lease parl of their properties and earn revenue in the
property ren1 form of rent. Sotnc Licensees as paii of staff welfare measure provides staff
qumiers to their employees and receive rent from such staff. Revenue from
rent cannot be distinctly treated as only from telecom business. Therefore,
revenue/income from property rent shall not be part of ApGR for the purpose
of computation of LF. In case property is let out for 'establishing,
maintaining find working of telecommunication', th<::n revenue/income from
such rent shall be considered in ApGR for the purpose of computation
·~ ...
ofLF.
f. Insurance A receipt from Jnsurance company against loss of property/fixed assets is
claims basically a reim bursement in nature for the loss occurred by the Licensee.
Receipt of i nsurance claim from insurance company shall not be part of
ApGR for the put-pose of computation of LF.
-··
g. Bad Debts Rad debt is an amount owed by a debtor that is unlikely to be receivecii
recovered realized and recognized as an expense in the books of accounts. Bad Debts
recovered represents
· reversal ofdebits (i.e. bad debts) appca:-ing in the profit
and loss account of previ ou~ year(s). This basically represents an adjustment
to the amount of an expense (i.e. bad debts) as estimated in an earlier year(s)
in which it had already recorded as part of revenue from operations.
Tliereforc, incon1e on account of bad debts recovered shall not be part of
ApGR for tl1c put·pose of computation ofLF.
--···- - - · · . - - - - · - - - - - -
h. Excess Excess Provision s written hack represent the reversal of excess provision
Provisions made for any liability or expenses in any previous year. On settlement, this
written back excess provision is written back into books ofaccounts as other income. This
basically represe1lts an adjustment 60 instead of actual revenue earned.
Therefore, im.:0111e on account of excess provisions written back shall not be
- · · · - -- ··
Page 5 of8
289
Al\'NEXURE-1
---------------------------------- (Name and address of operator)
VERY SMAI .L APERTURE TERMlNAL SERVICE License No................
Statement ofRcvenu~ and Licemc Fee
for the Quartcr.........•of the financial year.......... ..
(AMOUNT IN RUPEES)
- - - ·-
SI. PARTICULARS
ACTUALS FIGURES CU.l\lULATIVE
No.
FOR THE FOR FIGURES UPTO
PREVIOUS CUR.RENT THE PREVIOUS
1 - - - -1 - -- - - - · . .. - - -
· ~-
l. Revenue from Services:

- - - - ··· ·- - · · -· ·- ·· .. ,_
-·
1. Revenue from provisioning ofVSAT
service
11. Revenue from supplen1cntary/value
- - ·- ·· · -
added ~ervices. ... ...

· + - - - - - - - · ··· - -
· - - - - ·- - --. -. ·
1v. Revenue from leasc/rentals of items
in 2(i) and (ii) below.
. ·· ··-
Maintenance Contract (A MC) etc.
vi. Any other income/ niisccllaneous
receipt.
- . ·
-. . .. ··
2. Income frum Tr:i.<ling activity: {all
(GST)
· - - - - · · · - - - - - - . - -·. .. ...
i. Sale of VSAT includ mg llntennas
and other acccssorics including
software, hardware etc.
- - ·- -
u. Sale of accessories, etc.
- -··-·--- - - --.
111. Any other income/nii sec Jlancous
· -- ___,... · - -
-· ··-· ··· ·
3. Income from investme1its.
1. Interest income
- .. ···- ......
· - -· ....
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-~--------- · ----· ·--·-------
ll. Dividend income

- - - - - - - - - -·- -- -+-- - ------ - - -·- - -
111. Any other miscellaneous receipt
from investments.
... ---··-----·
----+-----
5. Revenue from sharing/lc:1sing of
1- - - f - - - - - -- - -- - - - - - - -- +--·- - - - - ! - - -- - - · - · · - -- ---!
- --1- - ···- - - - - - - · --+-- - - - - - - - -- - -!
6. Revenue from
Opcra(ions/Acth·ities (Ith er than
Telecom Operations/ Acti1·itics as
- - - - -··· - - · - - - ii - -- ·- -- - --11 - - ··- - - · -

7. J\fisceHaneous revenue.
- - - - - - - - - ··- - -+ - - - - - - -- +- ·- - -·-
:,....._...._ . . _ _ _ _ _--!
Licensee C0!\1PANY:
(Add 1-7)
1 - --1-- - ·· - - - - - + - - - - - - - - - !·- - · - ------·-

>--- --+-- -· ·- - - - · · · - - - - - - - -··- f . - · - - - - - - lf -- - --+-------·-
Im LESS
1 Reve~ue from operations oth-er tha;l"" - - - - - + - ·- - - · - --- - - · · -
telccom activities/ operations ·
I---~ - --- --- - - - ---+-- - -- ! - - - - - f - · - - - - -- - l
and Broadcasting
1 - - --+--- ···-----'' - - -- - - - - - f--- - -- - - - - ·· - - - - -- - ·--

in_.._
-tems of 'Other Inco_m_e_'- as- -li-s-le-d
1--4_ ___,1-T - --;--- - - -
Armextire- VIII
!----+--- - -·· ·------··--····-----+---- - · - - - - -- --!
1--- -+ - - - - · · · - - -·--· - - - - - - - - --- - - - - - + -
- -- - - · ·-
iii. Capital G;ins on ac~ount of protitOf
Sale of fixed assets and securi lies
1-----+ - - + - - - - - ·· - - - ·· - - - - - 1
JV. Gains from Fordgn Exchnnge rates
fluctuations
---4--- - - ·- - - - ·· _________,
I----+- - ·- - ·
v. Income from propetty rent
I - - - - + - - - - - - - - - -· - - - ·-- - - + -- - - - · · - - - - - - · ·· - - - - · - -·-
vi. Tnsurancc claims
- - - + - - - - -· - - · - - ·- 1---·· - - - ·-
-'----- - - - - ---.- - ---~----- - -- --- - --
Page 7 ofS
291
···- ---.....---·
-· ·-- - - --·
·-·· · - ·
nB Total_(1+2+3+4)
.-d- ·- ___ __.... ·· -
- -·. . .... _.. .. - ---·- ·-· -
cc APPLICABLE GROSS
REVENUE (ApGR) (AA-Bil)
- - .... . ... ·- ··-···· - -·
-- · - --· ·- ···· ..
DD DEDUCT:
- -- . - ...... - .... - .. .. ... -----
·· ··-·
I. Revenue of pass through nature
passed on to other service providers.
(operator-wise details).
N ote: J,ease/rent charges for hiring
of infrastructure not to be deducted.
··-· ··· . ... ...., ___
2. Goods anc.I Service Tax (CiST) paid
to the Government. ..
---···--·
DD TOTAL DEDlJCTIHLE
REV£NUE (1+2)
· ···· ---· --- ··- - - - - - -· -... . · -- ·-- --
---· ··· ...
-· ·-·
(CC-DD) ....
·· ---· .. - -----· -
REVENUE SHARE@--------------
- OF ADJUSTED GROSS
REVENUE _
.. .. , ... . .. . ... --·-· .
Page 8 of 8
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15.8 AGR-PMRTS
Government of India
Ministry ofCommunications
Department ofTelecommunications
Sanchur Bhawan, 20, Ashoka Road, New Delhi - 11000 I
-N~o-.~3-11---M-is_c/2_0_1_7_-~C-S--I~~- (~C_a_r_ric_r_S_c_rv_i_ces~W~in~g~)~~~~~-D-a-t-ed_:_2_7_._
l 0_.2_0_2_1
To
All PMRT Licensees
ubject: Amendment in PMRTS License Agreement for Adj usted G ross Revenue (AG R)
-regardi ng.
As per the Condition 4.1 ofschedule-I I: rerms and Conditions, of License Agreement
for Public Mobile Radio Trunking Serv1cc(PMKfS), the LICEN OR reserves the right to
modify at any lime the terms nnd conditions of the LICENSE. if in the opinion of the
LICENSOR it is necessary or expedient 10 do so in public interest or in the interest of the
security of the Stace or for the proper conduct of the l'elegrJphs. The decision of the
LICENSOR shall be final and binding in this regard. In pursuance of this condition, the
Licensor hereby amends/appends the following in the PMRTS Licc:n~e Agreement:
s. Existing Clouse Amended Cl11u se

No.
?: SCHEDULE-II, PART-Ill, SCHEDULE-II, PAR I -11 1.
FINANCIAL CONDITIONS: FINANCIAL CONDITI ONS:
18.3 C ross Reven ue: 18.3 Gros~ Revenue:
The Gross revenue shull incl ude all The Gross revenue shall include all revenues
revenues accruing Lo the Licensee on accruing to the Licensee on account olgoods
account of goods supplied, services supplied, services provided. leasing/ hiring of
provided, leasinl'f hiring of infrastructure, infrastructure, use of its resources by others,
use of ils resources by others, application application fees, installation charge~. call
fees, installation charges. cnll charges, late charges. late fees, sale proceeds or
fees. sale proceeds of instruments {or any instniments (or any tenninal equipment
terminal equipment including accessories). including accessories). fees on account of
fees on account of annual maintenance annual maintenance controct. income from
contract. income from value added services. vulue added services, supplementary
supplementary services, access or services. access or interconnection ch:.irgcs.
interconnection charges, c1c. and any other elc. and any other miscellanoous item
miscellaneous item including interest, including interest, dividend etc. without any
dividend etc. without nny set-off of related set-offofrelated hem of cxpen~ etc.
item ofexpense etc.
18.2 Adj usted Gross Re' enuc (AG R): 18.3A Applicable Gros:. Revenue (ApCR):
AGR for th~ purpose of levying license fee ApGR shall be equal 10 Gross Revenue (GR)
as a percentage of revenue shall 1nclude the of the licensee as reduced by the items listed
Gross Revenue ci.cluding: below:
l'ai;c I ul 8
293
(i) Charges of pass through nature paid (i) Revenue from operations other than
to other telecom service provider(s) to tclecom activities/ operations.
whose network, the licenscc·s network is (ii) Revenue from activities under a license/
interconnected, permission issued by Ministry of
Information and Broadcasting.
(ii) Goods and ervice Tax (GST) (i ii)Receipts from the U 0 Pund.
actually paid to the Government, if Gross (iv)List of other income• to be excluded
Revenue had included the component of from GR to arrive at ApGR
Goods and Service Tai' (GST). a. Income from Dividend
d. Gains from Poreign Exchange rates
nuctuations
f. Insurance claims
II-A.
Por the purpose of arriving at the "Adjusted

Gross Revenue (AGR)". following shall be
(ApGR):
to other telccom service provider(s) to
whose network, the licensee's
network is interconnected, and;
b. Goods and ervice Ta\. (OST) paid to
2. This amendment comes into effect from 01.10.2021 and will be applicable to th e
dues which arise from the operations of the Licensee after the said date.
3. The new Format of Statement of Revenue and License Pee incorporating the effect of
above amendments. is enclosed. It is clarified that the existing format shall also be replaced
\\ ith this new format (attached with this amendment) with effect from OJ.10.2021.
4. This amendment shall be part and parcel of the PMRTS license agreement a
--
(Ra 1 adav)
As istant Director General (CS-1)
For and on behalf of President of India
Tel No.: 23036489
rage 2 of8
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Copy to:
(I) Secretary. TRAI.
(2) DOT. DoT (HQ)/ COCA.
(3) Advisor (Economics)/ Wireless Advisor /Sr ODO (TEC).
(4) DDO{AS)/ DOO(DS)/ DDG (Satcll ite)/000 (LFP) /DDO(LFA)/ DDG(SPPI) /D OG
(SA)/ 000 (WPF)/ DDG(A/C).
(5) All Director of CS Wing.
(6) Director (IT) may kindly arrange to upload this letter on the website of DoT.
Puge J of8
295
Annexur·e- II-A to PMRT Agreemen t
SI. I
Item/ Head of Descriplion and conditions applicable
No. 'Olher Income'
company. Companies Act. 2013 and Accounting tandard-9 classified
dividend income as 'other income i.e.. distinct from the core
operations of the entity.
Interest bank deposits. corporate deposits, debentures etc. Such investment is
sometimes, Licensee receives interest from Tax Authorities on
advance tWI. or refundable tax. Companie Act, 2013 and Accounting
Standard-9 classified interest income as 'other income· i.e.. distinct
At the same time, Licensee accepts re fundable deposits from
customers, lelecom vendors and other Licensees. These deposits
essentially are part oftelecom operations. The interest income earned
on such amounts should be recorded and certified by statutory aud itors.
purpose ofcomputation of Lr-. I lowevcr. interest earned on refundable
deposits from customers, telecom vendors and other Licensees shall be
considered in ApGR for the purpose of com putation of LF. Also, any
refundable deposit received by the Licensee on the strength oftelecom
service viz. linkage " ilh tariff, advance rental etc. shall also have
similar treatment for inclusion in ApGR.
~~~~~~~~~~-
c. Capital gains on CapitaI gain earned by the Licensee on the account of profit on sale of
account of profit assets and securities. are of from investing activities instead of from
on sale o f fixed telecom operations. Therefore, the revenue on account of sale of
assets and immovable property. securities, warrants or debt instruments, other
computation ofLF.
d. Gains from roreign fachange di!Terences arise when actual rates at the time of
Foreign fa change settlement differs from those at which they were initially recorded in
rates fl uctuations the books. The provisions contained in the Accounting Standard- I I
retlecled in the profil and loss statemen1of Licensee could arise from
exchange accounts receivables. In other words. foreign exchange
Page 4 of8
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fluc tuation is a contingency which has impact on t:vcry business which

may have something to do with foreign exchange and is 1101 specific
and unique to tt:lccom business.
TI1erefore, revenue/profit arisi ng out of upward va luation or
devaluation on account of fl uctuation of foreign exchange shnll not be
e. Income from Licensee mily rent or lease part of their properties and earn revenue in
property rent the form of rent. Some Licensees a<; part of staff we llilrc measure
provides staff quarters to their emp loyee~ and receive rent lrorn such
staff. Revenue from rent cannot be distinctly tn:ated as only from
t.elecom business. Therefore, revenm:/income from property rent sha ll
not be part of ApGR for the purpose of computation or LP. In cnsc
property is let out for 'establishing. maintaining and working of
celccommunication'. then revenue/income from such rent shall be
considered in ApGR for the purpose ofcomputation of LF.
f. Insurance claims A receipt from Insurance company against loss ofproperty/fixed assei'S
is basicully a reim bursement in nature for the loss occurred by the
Licensee. Rcceip1 of insurance claim from insurance company shall
not be part ofApOR for the purpose ofcomputntion of LF.
1--~-r~- -~~~~~+-~ -~~~~- 1
g. Bad Deb1s Bad debt is an amoun t owed by a debtor that is unlikely to be received/
reco"ercd rcali1ed and rccogniLcd as nn expense in the books of accounts. Bad
Debts recovered represents reversal ofdebits (i.e. bad debts) appearing
in the profit and loss account or previous year(s). This basically
represents an adjustment to the amount of nn expense (ie. bad deb1s)
as estimated in an earl ier yenr(s) in "hich 11 had already recorded as
part of revenue from operations.
Therefore, income on account of bad debts recovered shall not be part
or ApGR for the purpose of computation of Lr.
h. Execs~ Provisions Excess Provisions written back represent Lhe reversal of e:\cess
settlement, this excess provision is written back into booh.~ or accounts
as other income. This basically represents an adjustment 60 instead of
actual revenue earned.
Therefore. income on account of excess provisions writ1e11 back shall
not be part of ApGR for the purpose of computation of I r.
Page 5 of 8
297
PMRTS LICEN E
ANNEXURE-TI-B
Format ofStatement of Revenue and License Fee

_ _ __ _ _ _ _ _(Name and add re of operator)
Public Mobile Radio Trunking ervice License No ........in ervicc Area
tatemcnt of Revenue and Licen c Fee for the Quarter
..........of the financial year....................
(AMOUNT IN RUPEES)
S.N. PARTICULARS ACTUALS ACTUAL FOR CUMULATIVE
FOR TI IE THE UPTO THE
PREVIOUS CUR RENT CURRENT
i. Renla ls
II. Activation Charges
iv. PSTN charges
vi. Service charges
\ii. Income from lease/rental/AMC of
items in 2(i) and 2(ii).
2. Income from Trading activity: {all

inclusive of Goods and Service
Tax (GST)}
i. Sale ofhandsets
cards. spares, consumables, etc.

i Interest income
ii. , Dividend income
iii. I Any other miscellaneous receipt
from investments.

subscribers.
I\
I ,, .. y
(>, -~ 11\.7 I • . I
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5. Revcnuc from
Opcrations/Activilics olbcr than
Telecom Operntions/ Activltic
under n licence from Ministry of
- lnformatioo and Broadcitstine
6. Any other receipt I Miscellaneous

revenue.
I
LICENSEc COMPANY:
(Add 1-6)
BB LESS
I Revenue fro m opcrntions other
-2 lhun telecom activities/ opcrntions
Revenue from activities under a
license from Miniscry of
-3 - -
Receipt from USO fund
4 Items of·Othcr Income· as listed 111
Annexure- VII I

~.-;
Ill. Capital Gains on account o( profit
of Sale of fi11.ed assets and
securities
fl uctuations
v. Income frorn property rent
-viii. Excess Provisions \\ rittcn back
BB T otal {1+2+3+4)
--
cc IAPPLICABLE GROSS
REYE UE (ApGR) (AA-BIJ)
- -
-DD TDEDUCT:
..~A±L
l'ngc 7 of 8
.. .
I
299
I. PSTN related Call charges paid on
to other Access telccom service
provider.

to the Government.
00 TOTAL DEDUCTIBLE
l~EVENUE (1+2)
EE ADJUSTED GROSS REYE UE

(CC-DD)
REVENUE SHARE@----
--- OF ADJUSTED GROS
REVENUE
******
Page 8 of8
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15.9 AGR- INSAT MSSR

File No. 815-66/2021-SAT/l
GoYernment of India
Minis try of Communications
Dcpartmf'nt of Telecommunications
(Satellite Division)
_ -,_
_ _ _ _ _ _ _ _ _ _ _20-' A_s__
h ol_~i~ Road, New l>clhi - lJ.0001
------D-a-ted
----
2 9""'th,....O-ct~b-er~·2021
To,
All INSAT-MSS Reportin g Service Licensees
Subject: Amendment in the INSAT-MSS Reporting Services License Agrccmeut (INSAT

MSSR) for Adjusted Gross Revenue (AGR)- reg.
As per the Condition S, Part-I of License Agreement for provision of lNSAT-MSS

Reporting Services, the Licensor reserves the right to modify at any lim e the License, if in the
opinion of the Licensor it is necessary or expedient to do so in public interest or in the interest of
the security o f the State or for the proper conduct of telegraphs. In pursuance of this condition,
the Licensor hereby amends/appends the fo llowing in the License Agreement for provision of
lNSAT-MSS Reporting Services:
- - - . . . - - - - -···
Existing Clause Am ended / appende d C lause
Schcdul(} III Schedule UI

OEFINlTIONS OF TF.R'.\1S AND OEFINITIONS OF TERMS AND
EXPRESSIONS EXPRESSIONS
I. Unless the context otlmwise requires, 1. Unless the context o:herwisc requires,
the different terms and expressions the different terms and expressions used
used shall have the nmming assigned shall have the meaning assigned to them in
to them in !he follovv'ing paragraph: the following paragraph :
(a) "ADJUSTED GROSS

REVENUE'' for the purpose of (a)l
levying LlCEl\Ct:: Fee as a
percentage of rt>vcnue shall Applicable Gross Revenu e (ApGR):
include the Gross Revenue
excluding: J\pGR shall be equal to Gross Revenue
{GR) of the licensee as reduced by the items
(i) charges of pass through listed below:
nature payable to other
Telecom service (i) Revenue from operations other than
provider(s) to whose telccom activities/ operations.
network. the (ii) Revenue from activities under a
_.____ _1i_·ccns_e/ permission issued hy Mi!:listry
P<1ge I of8
301
LlCENSl:J:::'s network is of fnformati011 and Broadcasting~
interconnected for (iii)Receipts from the USO Fund.
can iage of data. (iv)Lisc of other income* to be excluded
(ii) Service t::ix and sales tax from GR to arrive at ApGR
actually paid to the a. Income from Dividend
Government, if gross b. lneome from Interest
revenue had included c. Capital Gains on account of profit of
the component of Sale of fixed assets and securities
service tax and sales tax. d. Gains from foreign Exchange rates
fluctuations
"GROSS REVENUE" e. Income from property rent
The Gross Revenue shall include all revenues f. Tnsurance clai ms
accruing to the LICENSEE on account of g. Bad Debts recovered
goods supplied, services provided, h. Excess Provisions \.Vritlen back
leasing/hiring of infrastructure. use of its *Subject to conditions given in Annexure
resources by others, application fees, VIL
installation charges, call charges. lace fees, sale
proceeds of instruments (or any terminal (a)2. Adjusted Gross Revenue (AGR):
equipment including accessories), I NS AT
MSS Reporting Se1-vicc hardware/software, For the purpose of arriving at the "Adjusted
fees on accuunt of Annual l'v1aintenance Gross Revenue (AGR)'', following shall be
Contract/ Annual Comprehensive Maintenance excluded from the Applicable Gross
Contract income from value added services, Revenue (ApGR):
supplc1m:ntary services, access or
interconnection charges, etc. and any other a. Charges of pass through nature paid
miscellaneous item including in1erest, dividend to other Telecom service provider(s)
etc. without any set-off of rcbtctl item of to whose network, the Licensee's
expense etc. network is interconnected for
ca1Tiage of data, and;
Gross Revenue (ApGR) had inclnded as
component of GST.
(a )3 Gross Revenue:
The Gross revenue shall include all revenues

accruing to the Licensee on account of
goods supplied, services provided,
leasing/hiring of infrastructure, use of its
resources by others, application fees,
installation charges, call charges, late fees,
sale proceeds of instruments (or any
terminal equipment including accessories),
lNSAT-MSS RepOJ1ing Service
hardware/softy.:_are, fees on account of
302
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.. . -· . ··- - ·.-----:-----::-:--;--- ---=---:-:----:------:-i

Annual Maintenance Contract/ Annual
Comprehensive Maintenance Contract
income from value added services,
i interconnection charges, etc. and any other
miscellaneous item including interest,
dividend etc. without any set-off of related
item of expense etc.
2. This amendment comes into effect from 0 1.10.2021 and will be applicable to the dues
which arise from the operations of the T.icensee after the said date.
above amendment is enclosed. It is clarified that the existing format (Annexnre-1) shall also be
replaced with this new format (attached with this amendment \.vith cffed from 01.10.202 1.
4. This amem.hm.:nt shall be p:i rt and pared of the INSAT-MSS Reporting Services License
Agreement and all others Terms & Conditions shall remain unchanged.
PJ/j__
J..9/ "' }1-<> 2./
(Raj Kumar .Tha)
Assistant Director General (Satellite-II)
For and on beha lf of the President of India
l'h. No. 23710248
Copy to:
1. Secretary, TR.Al.
2. DG {T) IIQ, DoT IIQ/ CGCA.
3. Advisor (Economics)/ Sr. DDG (TEC)/ Wireless Advisor/ DOG (LFP)/ DOG (LFA)/ ODG
(WPf)/ DOG (SA)/ DOG (SPPf). DoT.
4. DDG (CS)/ DOG ( OS)/ ODG (AS)/DDG (NC) DoT HQ.
5. Director (IT) may kindly ammgt: to nplond this letter on the website of DoI.
Page 3 of8
303
Anncxnre-Vll to l NSAT-MSS Rerorting Service License Agreement

, - - - - - - r - - - - - - , - - - - - - - - ·- - - · · - - - - - - - ---··---------~
SI. Item/ Head Description and conditions applicable
No. of 'Other
Income'
.
a. Income Incon;e from di ~idend is- return on..investmcnt made by the company. S~Ch
from investment is made out of surplus funds available with the company.
Dividend Companies Act 2013 and Accounting Standard-9 classified dividend income
as 'other income' i.e., distinct from the core operations of the entity.
Therefore, income from dividend shall not be part of ApGR for the purpose
of computation of LF.
!----+----·-·- .. - -
b. Income lncomc from interest is return on investment made by the company in bank
from deposits, corporate deposits, debentures etc. Such investment is made out of
Interest surplus fun d~ available with the company. Also sometimes, Licensee
receives interest from Tax Authorities on advance tax or refundable tax.
Companies /\ct. 2013 and Accounting Standard-9 classified interest income
as 'olher income' i.e., distinct from the core operations of the entity.
tclccom vendors nnd other Licensees. These deposits essentially arc part of
telecom operations. The interest income earned on such amounts should be
recorded and cerlilied by statutory auditors.
Therefore, income from interest shall not be part of ApGR for the purpose of
computation of LF. However, interest earned on refundable deposits from
customers, tclecom vendors and other Licensees shall be considered in
ApGR for the rurpose of computation of LF. Also, any refundable deposit
received by the Licensee on the strength of telecom service viz. linkage with
tariff, advanCl'. rental etc. shall also have similar treatment for inclusion in
ApGR. _______________
- - - - · .. _,
c. Capital Capital gain earned by the Licensee on the account of protit on sale of assets
gams on and securities, arc of from investing activities instead of from telccom
account of operations. Thcn:fore, the revenue on account of sale of immovable
profit on property, securities, warrants or debt instruments, olher items of fixed a~scts
sale of fixed shall not be part of ApGR for the purpose or computation of LF.
assets and
securities
foreign settlement differs from those at which they were initially recorded in the
Exchange books. The pnwisions contained in the Accounting Standard-1 1 require a
notional entry fo r exchange differences in respect of liabilities at the closing
rates
date of the AFSs. The foreign exchange gains reflected in the profit and loss
fluctuations statement of I .lcensee coul? arise from reduction of payment lia~il ity or
~-~-----~ ----
Page 4 of8
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--~-----~--· - - - - - - - - - - - - - - - · · · - - · - -- -- - -
im:rease in the value of foreign exchange accounts receivables. In other
words, foreign exchange fluctuation is a contingenc}' which has impact on
every business which may have something to do with foreign exchange and
is not specific and unique to tclecom business.
Therefore, revenue/profit arising out of upward valuation or devaluation on
account of fluctualion of foreign exchange shall not be part of A.pGR for the
purpose of computalion of LF.
- · ···-·
e. Income Licensee may rent ~r lease part of their properties and ea~n revenue in the
from form of rent. Some Licensees as pa11 of staff welfare measun: provides staff
property quarte rs to their employees and receive rent from such staff. Revenue from
rent rent cannot be distinctly treated as only from telecom business. Therefore,
revenue/income from property rent shall not be part of ApGR for tl1e purpose
of computa tion of Lf. In case property is let out for 'establishing,
maintaining and working of telecommunication', then revenue/income from
such rent shat I be considered in ApGR for the pu•pose of computation of LF.
------1-
f. A receipt from Insurance company against loss of property/fixed assets is
Insurance
claims basically a rl·imbursement in nature for the loss occurred by the Licensee.
Receipt of insurance claim from insurance company shall not be part of
ApGR for the purpose of computation of LF.
l----f-------1---~~-~ . · ---~----------
g. Bad Debts Bad dcht is an amount owed by a debtor that is unlikely to be received/
recovered re alized and recognized as an expense in the books of accounts. Bad Debts
recovered represents reversal of debits (i.e. bad debts) appearing in the profit
and loss account of previous year(s). This basically represents an adjustment
to the amount or
an expense (i.e. bad debts) as estimated in an earlier year(s)
in which it had already recorded as part of revenue from operations.
Therefore, income on account of bad debts recovered shall not be part of
ApGR for the purpose of computation of LF.
I----+--------+--- --~~-----~----
h. Excess Excess Provisions written back represent the reversal of excess provision
Provisions made for any liabil ity or expenses in any previous year. On settlement, this
written back excess provision is written back into books of accounts as other income. This
basically rcprt:scnts an adjustment 60 instead ofactual revenue eurned.
Therefore, income on account of excess provisions written back shall not be
part of ApGR for the purpose of computation of LF.
'----'------~ - - - - -· · - - -
Page 5 ofR
305
ANNEXURE-J
...•...................... (Name and address of operator)

INSAT MSS Reporting Service License No......••.•
Statemc-nt of Rt·nirnc and License Fee for the Quarter
........ ..of the financial year••..........
(AMOUNT IN R UPEES)
SI. PARTICULARS ACTUALS FIGL'RES CUMULATIVE
'No. FOR THE FOR FIGURES
PREVIOUS CURRF.NT UPTOTHE
QUARTER QUARTER PREVIOlJS
.. .. ..
QUARTER
I. Reven ue from Serviccs:
- ...
i. Revenue from provisioning or

lNSAT - MSS Reporting Service
· ·-
11. Revenue from supplemen Lary/value
added services. ... .. ·-
111. Goods and Service Ta x (OST)
iv. Revenue from lease/rentals of
.. .. ..
Contract (ACMC. )/ Annual
.. - -
vi. Any other income/ miscellaneous
receipt.
.___---+-- . ... - -- - -
.. ' • -·-·· ·
2. Income from Trad ing activity:
(all inclusive of Goods and Service
Tax(GST) .. - ...
1. Sale of fNSAT MSS Reporting
Terminal and othe r accessories
including software, hardv.-are etc.
ii. Sale of accessories, etc.
1---+ - - - - - - . ... ··-·
u1. Any other income,'miscc llaneous
receipt from trading a ctivi ty.
- - - _ _. ·-
-- .. -·
3. Income from investnients.
· - - -· ··-· ..
1. Interest irn;ome
- - --=--
ii.--- -Dividend income
----~------- ·-- --·----- - . . -· . .
Page 6 of 8
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. - ----,, - - - - - -
111.
------------··
Any other m iscellaneous receipt
·-~---· ·- ~ -----.-----
I - --
fi-·0_11_1_in_\_'c_st_n_1c_n
1---- ·•- _t_s_
. _______ ·- --··--·-+----· ______.. ___ ___ __ _
I - - - - + - - - - - - - - - - · " "- ---+-

4. I Non-refund able dcposij s.
---+---· - - - - - f - - -- - - 1--------j
·--·-- - - · ·· - ·- - - f f - -- ··.. - - -·i - - - - -- - + - - - -- -- - f
5. Revenue from sharing/ Jen.s ing of
--·· - - + - - - -- - -- - - - - - - - + - - - ,_ ___,,_
---------------+---- ---+---- ----+-------~

6. Revenue from
0 pera tions/ Activities oth cr than
Telecom Open1tions/ /\cth·ities
as well as revenue from ;H:tivitics
unde r a license from Minist1-y of
Information and Broa dcasting
-· - ·"· - - - + - - -· -- - + - - · - - - - + - - - - · -···· .
! - - - -+--- - - - - -·- ·- · - - - - - - - - - - - - + - - - - .- + - - - - - - - -
f - - - - - f f - -- - -- - - - · - - - -··- + - - - - - - ! - -- - -... ... - - - - - - -· ·
- - - - - - - - . - - · - · - -- - - - - - - + - - - - - · .. - - - - - - - - - 1
GROSS REVENUE OF THE
Licensee COMPANY:
(Add l-7)
·----
f----+----- - - - - - - - .. ·- ---1"-·-·-·- ---+---·
BB LESS
..- - - + - - - - - - - + - - - - - - - - f
Revenue from operations olhr.;r
than telecom activities/ operntions
f - - - --1--- - -..·---. ·- ----1-- - - - - + - - - -..- --.. - - - 1 - - - - - - - - - l
2 Revenue from ac ti vities under a
·- ·· --·-·- -- - ···· .. - ·- -- - + - - - -- - !- - - - - - - + - -- -- - . -
3 Receipt from USO F und
- - - + - - - - - - - + - -- - - - - + - - - -- · ·-· ..
4 Items of' Other Income' as Ii sted in
Anm.:xure- V III
1--- - + - - - - - - - - -·- - -..-· ·- - - - + - - - - ·- - - - - - - ; - - - - - - - - - {
1. Income from D ividend
!--- - +-- - - - -- - - - - - - - - · .. --- - - - - + - - -
-..- - - - - - + - - --- -..- r - - - - - - - - - 1
Ill. Capital Gains on account of profit
securities
1v. Gains from Foreig11.Exchang~-rates
fluctuations
1----1---------· .. · --
.. - · - - · -----+- - - - - - + - - - - - - - + - - - - · ··-
VI.
\ In~urance claims .. - - -· · - - - - + - - - - - - + - - - - - - - + - - - - - _
VII . J Bad D ebts recovered ___,______ __
____ .. .,__ ~------·
Page 7 of8
307
··--
viii. Excess Provisions written b<1ck ..
· ·---·-·
..
BB Total (1+2+3+4)
---· - -
. .. -- · . · · · · - · .....
cc APPLICARLF. GROSS
- ·- . ··--· ··· ·---···--·····- ·· ··-· · ·
,, ___
______ ____ ,, . . ..
·-·---·
DD DF.DUCT:
- .. ...... _, ____ _
I. Revenue of pass thru nature
actually passed on to other service
providers. (operator-wise details).
of infrastructure not to be
deducted.
to the Government....
~-· ·· ... ··---- -·- -----·· ··-
DD TOTAL DEDUCTIBLE
REVF,l\'IJF. (I +2)
-. ··-·
~-- · -
EE AD.JUSTED GROSS REVENUE
(CC-OD)
---------·-
REVENUE SHARR @ -----------
............... OF ADJUSTED GH.OSS
REVENUE · ···· ·····
Page 8 of8
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2021
15.10 AGR-Sui-generis BSNL

File l\o. 815-<1(1/2021-SAT/2
(;overnment of Cud ill
\il in is fry of Communications
Dcp:i rtmcnl of Telt!Communications
(Sutcllitc Divil! ion)

~~~~~~~~~~~.;....__~
20, Ashoka Road, New Delhi 110001 -~~~~~~.,...--~~~~~
Dated 29t• October, 2021

To,
T he C ha irman & M a naging Oirector,

Bhara t Sanchar igam I .imitrd,
llarish C hand Mathur Lane.
Janpath, New Delhi.
S ubject: Amendment in the "stLi-)!encris" category license granted to RSNL for provision
and operation of Satell ite hase<I services using gateway iustnlled in lndie under
for Adjusted (;ross ncvc1111e (AGR) - reg.
As per the Condition 5.1. Chaµtcr-1of Licem;e J\grt:em<!nl fur provision and operation of
Satellite based services usi.J1g gull'wuy in::;lullc<l in India under ''sui-gcncri." ca1egory, the
Licensor n:scrves the right to modify at any time the I .icen e, if in the opinion or the Licensor it
is necessary or expedient to do so in public interest or in the interest of tl1e security of lht:: Stalt::
or for the proper conduct of teleg1aµhs. In pur::.ua11ce of this com.Ii Lion. U1c Licensor hereby
amends/appends the following in th.: ··!lui-gcm:ris·· category license granted 10 l\S\JL for
provi:;ion and operation of Satelli1e hao;ed <;erviees using gateway installed in India:
Exhting Clause Amended/Appended C lause

f: ll APTfi:R-lfl CHAPTER-lll
19. Dt:fmition of 'A<ljustcd Gross 19. Definition of <iross l~evenu e,

Revenue' : Applicable Gross Revenue (ApGR)and
Adjusted G ross Revenue (AGR) :
I lJ. l The Gross Revenues and
Adj usted Gross Revenue (J\GR) for the 19. 1 The Gross Revenue, Applicabh: Gross
purpose of calculation of Licc11~1.: fct: for Revenue (ApGR) and Adjusted Gross
JilTcrcuL scr.. icc~ uuthori:GcJ under this Revenue (AOR) for the purpose of calculation
license arc defined in the Chapter-V III of th is or License tee difterent services authorized
Scherlule. · under this license are defwed in the Chapter-
Vlll of this Schedule.
Page 1 of 9
309
CHAPTER-VTir CHAPTER-VTn
45. I'inancial Conditions: 45. Financial Conditions:
45 .1 Cross Revenue: The 45.1 Gross Revenue:

Gross Revenue shull be inclu~ivc of
installation charges, late fees, salo.:: proc ·c<ls or The Gross Rewnut: shall be inc]u.<;ive of
handsets (or any other terminal equipment instnllation charge:;, lat<.: fees, sale proceeds of
l'.tc.), revenue on aeco11n1 nfi merest, dividend, humbels (or any other terminal equipment
value added services, supplementary services, cl<.:.), revenue on account of interest. dividend.
access or interconnection churgc~. roaming value added services, supplementary services,
charges. revenue from permi:;siblc sharing or acce:;.<; or interconnection charges, roaming
infrastructure and any other nuscellaneous charges. revenue from permissible sharing of
n.:venuc. without any set-off for rel.'.lted item infrastructure w1<l any other miscellaneous
of expense. etc. revenue, withouL uny set-off for rel aled item of
expense. etc.
45.2 Adjust ed Gross Revenu e: Fur the
purpose of arriving at the "Ac.ljusw<l Gross 45.2 Applicable Gross Revenue (ApCR):
Revenue" th<.: following will he e-.;cluded
frum lhc Gross Revenue to an ive at the ApGR shall be equul to Grus:i Rcv<.:nuc (GR)
adjusted gros~ revenue : of the licensee ns re<luc1:c.I b)' the items listed
(i) PSTN/PLMN/GMPCS below:
'atellite based services related u11l charges
(Access Charges) actually pai<l to other (i) Revenue from operations other than
eligible/ entitled lch:com111unica1 ion service telecom activities/ operations.
providers within India. (ii) Revenue from activities under u Liecn~c/
(ii) Roaming reveuul~::. actually pcrn11s::.1un issued by Ministry of
passed on to other telecom sen·ice providers, Infunm1tion and Broadcasting.
and (iii) Receipts from the I ISO Fund
(iii) Service Tax on pmvision of (iv) List of other income* to be excluded
service unc.I Sules Tax actually paid to the from GR to arriYe at ApOR
Government, if gross revenue h,1d included a. l ncome from Dividend
the component of Service Tax. b. Tncurnc from lnl<.:rcsl
c. Capital Gai ns on account of profit of
Sale of fixed assets and securi ties
d. Gains from Foreign Excba.nge rnt s
fluctuations
e. locome from properly rent
f. Insurance cl ai m~
g. Bad IJebts recovered
h. f-'.xcess Provisions written back
"'Subject to conditions given in Arn1exw·e
UL
45.3 Adjusted G ross Revenue (A<;R):
Page 2 of 9
ITelecom
Reforms
2021
For thi.: purpose of arriving at the "Adjusted

Gross Revenue (AGR)". following shall be
(ApGR):
a. PSTN/PLMN/GMPCS related call

charges (Access Charges) paid to other
eligible/entitled telecommunication
service providers within India;
tclecom service providers. and;
c. Goods and Service Tax (OST) paid to
the Government. if the Applicable
Gross Revenue (ApG R) had included
as component of OST.
3. fhe new Format of Statement of Revenue and License Fee incorporating the effect of
above amendment is enclosed. It is clarilied that the existing format (Appendix to Anncxurc-A)
shall also be replaced with this nc'' format (attached "ith this amendment wi th effect from
0 I. I0.2021.
3. This amendment shall be part and parcel of the GSPS License Agreement and all od1crs
Tenns & Conditions shall remain unchanged.
P#L
z.9/Jo/,~J
(Raj Kumar .Jha)
Assistant Director General (Satellite-II)
For and on behalf of the President of India
Ph. No. 23710248
Copy to:
I. Secretary, TRAI.
2. DG (T) IIQ. DoT HQ/ COCA.
3. Advisor (Economics)/ r. DDC.1 ( 11£)/ Wireless Ad' isor/ DDG (LFP)/ DDG (LFA)/ DOG
(WPF)/ DDG (SA)/ DOG (SPPI ). Do l.
4. ODO (CS)/ DOG (OS)/ DOG (AS)/I JOG (A/C) OoT I IQ.
5. Director (IT) may kind ly arrange to upload this letter on the website of DoT.
Page 3 of 9
311
Anncxurc-111 to "sui-gcncris" category License Agreement gra nted to BSNL
List of other income to be excluded from G R to arrive at ApGR
SI. Item/ I-lead of Description and conditions applicable
No.
'Other Income'
Dividend Such investment is made out of surplus funds available with the company.
Companies /\ct. 2013 and Accounting Standard-9 classified dividend
income as ·other income' i.e., distinct from the core operations of the
entity.
Therefore. income from dividend shall not be part of ApGR for the
1--~+-~~~~~~1--_..;;.~~
purpose of' computation of LF.
b. Income fro m Income from interest is return on investment made by the company in
Interest bank deposits. corporate deposits, debentures etc. Such investment is
made out of surplus funds available with the company. Also sometimes,
Licensee receives interest from Tax Authorities on advance tax or
refundable tax. Companies Act, 2013 and Accounting Standard-9
classified interest income as 'other income' i.e .. distinct from the core
operations uf the entity.
telecom vendors and other Licensees. These deposits essentially are part
of telecom operations. The interest income earned on such amounts
should be recorded and certified by statutory auditors.
Therefore. income from interest shall not be part of ApGR for the purpose
of computation of LF. However, interest earned on refundable deposits
from cuswmcrs. telecom vendors and other Licensees shall be considered
in ApGR !Or the purpose of computation of LF. Also. any refundable
deposit received by the Licensee on the strength of telecom service viz.
linkage with tariff: advance rental etc. shall also have similar treatment for
inclusion in ApGR.
c. Capital gains on Capital guin earned by the Licensee on the account of profit on sale of
account of assets nnd securities, arc of from investing activities instead of from
profit on sale of tclecom operations. Therefore, the revenue on account of sale of
fixed assets and immovable property, securities, warrants or debt instruments, other items
securities of fixed assets shall not be part of ApGR for the purpose of computation
ofLF.
d. Gains from Foreign E:-.change differences arise when actual rates at the time of
Foreign selllcment differs from those at which they were initially recorded in the
Exchange rates books. The provisions contained in the Accounting Standard- I I require a
notional c111ry for exchange differences in respect of liabilities at the
fluctuations
closing datl: of the Af-'Ss. The foreign exchange gains reflected in the
L-~-'-~~~~~~
profit and loss statement of Licensee could arise from reduction of
........
~~~~
Page 4 of9
I Telecom
Reforms
2021
I pa)'mcnt li.1hilit> or increase in the "aluc of foreign exchange accounts

receivables. In other words, foreign exchange fl uctuation is a contingency
which has impact on every business which may have something to do
with fon:1gn e:-.1:. hange and is not specific and unique to telecom business.
Therefore. IC\ cnuc/prolit arising out of upward valuation or devaluation
on account or fluctuation of foreign exchange shall not be part of ApGR
~~~-:-~+-~~~
for the purpose of computation of LI .
e. Income from Licensee ma~ rent or lc<tsc part of their properties and cam revenue in the
property rent form of rc1 t. Some 1 iccnsccs as part of staff welfare measure pro\'idcs
sUlIT quartc1 :-. to thi.!ir employees and receive rent from such staff. Revenue
from rent cannot be distinctly treated as only from telecom business.
TI1crcf0rc. n:\'cnuc/incomc from property rent shall not be part of ApGR
for the pu1 pose of computation of LF. In case property is let out for
·establishing. maintaining and working of telecommunication'. then
revenue/inw mc from such rent shall be considered in ApGR for the
,_ ~~~~~~1--~~~~-
[ Insurance A receipt from Insurance company against loss of property/!ixed assets is
claims basicall) a reimbursement in nature for the loss occurred by the Licensee.
I
Receipt or insurance claim from insurance company shall not be part of
ApGR for the purpose ofcomputation of Lr.
t-~~~~~~~~'f-::'~--,- ~~~~~~~~~~~~~~----l
g. Bad Dehl<> Bad dcht 1s an amount owed by a debtor that is unlike!) to be received/
recovered rcalizc<l and n;cognit.cd as an expense m the books of accounts Bad
Debts n.:co\l..red represents reversal of debits (i.e. bad debts) appearing in
the pro!it .111d loss account of pre\'ious year(s). This basically represents
an adjustment lO the amou11t of an expense (i.e. bad debts) as estimated in
an earlier 'car(s) in \\hich it had already recorded as part of revenue from
operations.
Therefore. mcome on account of bad debts recovered shall not be part of
ApGR for the purpose ofcomputation of LF.
---t
h. Excess Excess Pro\ isions written back represen t the reversal of excess provision
Provisions made for .111) liability or expenses in any previous year. On settlement.
written back this cxcc-;s provision is written back into books of accounts a<i other
income. Thi-; hasically represents an adjustment 60 instead of actual
revenue cat 111.:d.
Therefore. 111come on account of excess provisions written back <:hall not
1 be part of \pGR for the purpose ofcomputation of I F.~~~~~~~~--'
Page s of 9
313
APPK'.'l l>IX-ll T O ANNEXURE-A
Format of S h1tc111cnt of Revenue an<I License Fee
_ _ __ _ _( Na me a nd address of openitor)
Provision ant.I operation of S:ttellitc b:isecl ser vices using gateway insta lled in India under
"sni-gcncris" calq~ury Lice nse No. . ... . .
S tfl tcmmt of R1:vcnuc and Lic en~e Fee for the Qufl rter
.... .. . ..... ... .........of the fin a ncia l year..... . ...... .... .... ... . .....
(AMO CJ NT I~ RUPEES)
S. N. PARTICUL.t\RS ACTUALS rl(IL l{lo.S CUMULATIVE
OF TllE roR THE FIGURES UP
PK l ·:V IOUS CURRENT TO THE
Q'CARTER
I. Revenue from Service:.:
-
A. Post ouid options:
i. Rema ls
JI Activf:llion Charges
... Airtime Revenue
I ll.
iv.
,_____ PC1ss through charges
v. G uod~ and Service Tax (fiS I )
Vl. Roaming ch..'1rges
f---
vii St!rvice chnr2es I

vi ii. Charges 00 acc0tmt of a11y other
value added services. Supplcmi:nlury
Services etc.
IX. Any other income/ miscellaneo us
recei pt from post paid options
B. P re-paid options:
i. Sale of pre-paid sim cords i 11cl w..li 1 1 ~
full value of all
compom::nt:, charged therein.
ii. Any other income/ misceUam:ous
receipt from pre-paid options. -
-

phone service including full value of
11111.:omponcnls charged therein.
11 . Any other income/ miscel laneous
receipt from Mobile Cummunity
phone service.
2. lncome from Tradin~ ucti..ity: (all
Page 6 of9
I Telecom
Reforms
2021
inclusive of Goods and ervice Tax

(GST))
I. Sale of handsets
-
I I. Sale of accessories. im:ludmg SllTI
ca1ds etc.
I ll. Any other iuco1m:/111i:>1.:<.:lluncous
rnceip1 from trading activit'.
1. Revenue from roaming.
I. Roaming facility revenue from own
subscribers.
ii. R.011 nting revenue from own
including STD/ISD/pas::. lhrough
cluugt!::. for trn11::imi::.sio11 of i111.:oming
call during ruarnin.u..
ii i. Roaming Commission earn-::d.
-
iv. Roruning revenue Oil u<.:co unl of
networks.
v. Goods and Service Tax (GST) if not
included abo1.e.
vi. Any other income/111 i;;ce laneous
~ ~i pt trom roaming
4. Income from invt:slments.
i. Interest income
11. Dividend income
from inv~m1ents.
5. Non-refundable deposi ts from

subscribers.
-
6. Revenue from franc hisees / re-:cl lers.
excluding revenues already included
in IA&lB
7. IRevenue from sharing/leasing of

infrnstrncture
8. Revenue from other operah1r · from

sale of bandwidth
9. Revenue from other up.:ralurs O il

uccount of pn:ss Lhruugh .:till d rnrg.:s.
Page 7 of 9
315
interconnection.
11. Revenue from

Operations/Activitic · other than
Telecom Operations/ Activities as
well as revenue fron1 activities
AA GROSS REVENUE OF TllE

LICENSEE COM PANY:
- (Add 1-1 2)
DB LESS
tclecom activities/ operations
2. Revenue from activit ies under a
license from Minisu·y of Information
and Broadcasting
~
4. Items of ·Other fn come' as listed in
Annexure- VIII
'--:-:--
I I. Income from Interest
tluctuations
Vil. Bad Debts recovered
viii. Excess Provisions wrillcn hack
-DD Total (J+2+3+4)
cc APPLICABLE GROSS
REVEN UE (AnGR) (AA-BB)
DD DEDUCT:
I. PSTN related Call charges passed on
to basic. cellular and long distance
service provider(s) (operator-wise)
Page 8 of 9
I
Telecom I
Reforms
2021
12. Roaming revenue~ passer! on to

CMSPs and other GMPCS service
providers. (operator-wise
3. Goat.ls uut.1 Scr\. ic1.: Tax (GS I') paid
to the Government.
DD TOTAL DEDUCTIBLE
REVENUE (1+2+3)
EE ADJUSTED GROSS REVLi: lJE

(CC-DD)
REVENUE SHAIO: @ --------------
- O ft' AOJlJSTED C ROSS
REVENUE
Page 9 o f 9
317
Notes
318
I
Telecom
Reforms
2021
I
Notes
319
Notes
320
ettt'lq ~
Government of India

Telecom Reforms 2021 VOL 2

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Telecom

Adjusted Gross Revenue (AGR)

OOIO 100'101001010( Cl hHJIU IUUILI llJUIU 10Ut01

a) What is the reform?

b) Whatwill be its implications for ordinary citizens?

c) Whatwill be the impacton the sector?

• Encourage healthycompetition amongstTSPs.

• Minimize future litigations in the sector.

• Boost investorconfidence in the sector.

• Enhanced capital investment capacities for growth of telecom

• Impetus to network growth in rural and remote areas.

d) How will it be implemented?

DoT has implemented this reform by amending licenses vide letter

Department ofTelecom munication5

Sanchar Bhawan, 20, Ashoka Road, New Delhi • 110001

(Access Services Wing)

No. 20-271/2010 AS-I (Vol.-V) Dated: 25.10.2021

S. Existing Clause Amended Clause

19. Definition of ' Adjusted Gross 19. Definition or Gross Revenue,

2. PART- 11,CHAPTER-VIII, ACCESS PART-11,Cl-IAPTER-VIII, ACCESS

3. FINANCIAL CONDITIONS 3. FINANCIAL CONDITIONS

3.1 GROSS REVENUE 3.1 GROSS REVENUE

revenue from pennissible sharing of revenue from pennissible sharing of

3 .2 Adjusted Gross Revenue (AGR):

For the purpose of arriving at the "Adjusted

a. PS1NIPLMN/GMPCS related call

3.2 Adjusted Gross Re,•enue (AGR):

For the purpose of arriving at the "Adjusted

excluded from the Applicable Gross

a. Charges of pass through nature paid

4. PART-II,CHAPTER-X,NATIONAL PART-IJ, CHAPTER-X, NATIONAL

3. Financial Conditions: 3. Financial Conditions:

3.1 Gross Revenue &Adjusted Gross 3.1 Gross Revenue:

The Gross Revenue shall include all

customers of the Licensee shall not form a

3.2 Adju~ttm Gross Revenue (AGR):

For the purpose of arriving at the "Adjusted

a. Charges of pass-through nature paid

3. Financial Conditions: 3. Financial Conditions:

3. 1 Gross Revenue: 3.1 Gross Revenue:

3.2 Adjusted Gross Revenue: 3. I A Applica hie Gross Revenue (ApGR):

Call charges (access charges) actually paid

3.2 Adjusted Gross Revenu~ (AGR):

For the purpose of arriving at the "Adjusted

a. Call charges {access charges) paid to

6. PART-11, CHAPTER-XII, PART- II, CHAPTER-XII,

3. Financial Conditions: 3. Financial Conditions:

~.I Gross Revenue: 3.1 Gross Revenue:

3.2 Adjusted Gross Revenue 3. lA Applicable Gross Revenue (ApGR):

3.2 Adjusted Gross Revenue (AGR):

For the purpose of arriving at the "Adjusted

a. PSTN/PLMN/GMPCS related call

c. Goods and Service Tax {GST) paid

7. PART-If, CHAPTER-XIH, PART-JI, CHAPTER-XIII,

PUBLIC MOBILE RADIO TRUNKING PUBLIC MOBILE RADIO TRUNKING

3. Financial Conditions: 3. Financial Conditions:

3.1 Gross Revenue: 3. l Gross Revenue:

3.4 Adjusted Gross Revenue (AGR): 3. JA Applicable Gross Revenue (ApGR):

3.2 Adjusted Gross Revenue (AGR):

For the purpose of arriving at the "Adjusted

8. PART-II, CHAPTER-XJV, PART-II, CHAPTER-XIV,

COMMERCIAL VSATCUG SERVICE COMMERCIAL VSAT CUG SERVICE

3. Financial Conditions: 3. Financial Conditions:

3.1 Gross Revenue ~ 3. 1 Gross Revenue:

Gross Revenue excluding:

JNSAT MOBILE SATELLITE SYSTEM INSAT MOBILE SATELLITE SYSTEM

_ (Name and address of operator)