Section 135(2)(d) in The U.P. Electricity Regulatory Commission (Conduct of Business) Regulations, 2004
(d)the licensees proposal to deal with the difference between the expected aggregate revenue and the expected cost of services for each category of consumers including proposal, if any, for revised commercial tariff to be charged in the ensuing year, the proposed scheme for reduction in losses and improvement in efficiencies, changes in the tariff structure for any specific category of consumer; and