21. Grants by Central Government.—The Central Government may, after due appropriation made
by Parliament by law in this behalf, make to the Authority grants of such sums of money as are required
to pay salaries and allowances payable to the Chairperson and the members and the administrative
expenses including the salaries, allowances and pension payable to or in respect of officers and other
employees of the Authority.
22. Fund.—(1) There shall be constituted a Fund to be called the Telecom Regulatory Authority of
India General Fund and there shall be credited thereto—
(a) all grants, fees and charges received by the Authority under this Act; and
(b) all sums received by the Authority from such other sources as may be decided upon by the
Central Government.
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(2) The Fund shall be applied for meeting—
(a) the salaries and allowances payable to the Chairperson and members and the administrative
expenses including the salaries, allowances and pension payable to or in respect of officers and other
employees of the Authority; and
(b) the expenses on objects and for purposes authorised by this Act.
23. Accounts and audit.—(1) The Authority shall maintain proper accounts and other relevant
records and prepare an annual statement of accounts in such form as may be prescribed by the Central
Government in consultation with the Comptroller and Auditor-General of India.
(2) The accounts of the Authority shall be audited by the Comptroller and Auditor-General of India at
such intervals as may be specified by him and any expenditure incurred in connection with such auditor
shall be payable by the Authority to the Comptroller and Auditor-General of India.
1
[Explanation.—For the removal of doubts, it is hereby declared that the decisions of the Authority
taken in the discharge of its functions under clause (b) of sub-section (1) and sub-section (2) of section 11
and section 13, being matters appealable to the Appellate Tribunal, shall not be subject to audit under this
section.]
(3) The Comptroller and Auditor-General of India and any other person appointed by him in
connection with the audit of the accounts of the Authority shall have the same rights and privileges and
authority in connection with such audit as the Comptroller and Auditor-General generally has, in
connection with the audit of the Government accounts and, in particular, shall have the right to demand
the production of books, accounts, connected vouchers and other documents and papers and to inspect
any of the offices of the Authority.
(4) The accounts of the Authority as certified by the Comptroller and Auditor-General of India or any
other person appointed by him in this behalf together with the audit report thereon shall be forwarded
annually to the Central Government and that Government shall cause the same to be laid before each
House of Parliament.
24. Furnishing of returns, etc., to Central Government.—(1) The Authority shall furnish to the
Central Government at such time and in such form and manner as may be prescribed or as the Central
Government may direct, such returns and statements and such particulars in regard to any proposed or
existing programme for the promotion and development of the telecommunication services, as the Central
Government may from time to time, require.
(2) The Authority shall prepare once every year in such form and at such time as may be prescribed,
an annual report giving a summary of its activities during the previous year and copies of the report shall
be forwarded to the Central Government.
(3) A copy of the report received under sub-section (2) shall be laid, as soon as may be after it is
received, before each House of Parliament.