License Fee Collection:
The Office of Controller of Communication Accounts (CCA) Dehradun is
responsible for collection of license fee under section IV of Indian Telegraph Act, 1985 for providing various
telecom services in the UP(W) Service Area with effect from January, 2004 from all commercial licensees of Cellular, Basic,
Unified Access Service, NLD, ILD, Commercial VSAT, PMRTS services, Internet
Service Providers (without Telephony), Internet Service Providers (with telephony),
New Licensees of Internet service and licenses of Captive VSAT, CMRTS, Radio
links, Microwave links and OFC links.
The terms and conditions of the
license prescribe the Gross Revenue, Adjusted Gross Revenue, Percentage levy of
license fee payable etc. The licensee is permitted deductions from Gross
Revenue and Adjusted Gross Revenue (AGR) is arrived, on the basis of which
service provider is required to pay the license fee at the prescribed
percentage (i.e. 8%) basis and deposit it on self assessment basis, quarterly.
Revenue(GR): The Gross Revenue shall be inclusive of installation charges, late
fees, sale proceeds of handsets, revenue on account of interest, dividend,
value added services, supplementary services, access of interconnection
charges, roaming charges, revenue from permissible sharing of infrastructure
and any other miscellaneous revenue, without any set-off for related item of
Revenue(AGR): For the purpose of arriving at the AGR, following
shall be excluded from the Gross Revenue to arrive at the AGR:
1. PSTN/PLMN/GMPCS related call
charges actually paid to other eligible/entitled telecommunication service
providers within India.
revenues actually passed on to other eligible/entitled telecommunication
3. Service Tax on provision of service and
Sales Tax actually paid to the Government if gross revenue had included as
component of Sales Tax and Service Tax.
The CCA, Uttarakhand Circle
assess the license fee of TSPs/ISPs of UP(W) LSA on quarterly basis with following other responsibility
1. Collection of license Fee from all
service providers viz UASL/CMTS/Basic/UL/ISP & ISP- ITs
out the verification of deduction claimed by the service providers holding
UASL, CMTS, Basic, UL, and allow/disallow claims for
deduction based on such verification.
3. Assessment of License Fee payable with
respect to decentralized licenses.
custodian of Financial Bank Guarantees & performance Bank Grantees as
prescribed under the license, their
periodical review for validity and amount. It serves as securitization of
telecom dues to the Government.
5. Encashment of Bank Guarantee if licensing
conditions are not fulfilled by the TSPs.
of periodical reports of Revenue collection to DoT(HQ)& updating of GR,
AGR, Revenue collection in LF/WPF Software.
In addition to above, the Office of CCA is to
ensure that dues of Government are correctly assessed with respect to license
fee and deposited in the government account within the prescribed time period.
In furtherance to above,
work relating to collection of penalties levied for subscribers non
verifications & non-compliance of instruction of EMF radiation norms on
Telecom service providers by TERM Cell and reconciliation thereafter with TERM
cell has been entrusted to CCA office.
License Fee Payment:-
License fee as a percentage of Adjusted Gross Revenue (AGR) shall be paid by
the Licensee service-area wise, for each authorized service from the effective
date of the respective authorization. The License fee shall be 8% of the AGR.
Provided that from Second Year of the effective date of respective
authorization, the License fee shall be subject to a minimum of 10% of the
Entry Fee of the respective authorized service and service area.
for payment of License Fee:-
For the Quarter ending period
Last date of submission of documents in support
of deduction claim
IV Quarter Provisional
31 March Provisional
IV Quarter Actual
Holiday will not result in date
of payment being extended beyond the 15