Section 9 in The Cost Accounting Records (Electricity Industry) Rules, 2001
9. Royalty or Technical Know-How Fee:
The adequate records shall be maintained showing royalty and/or technical know-how fee including other recurring or non-recurring payments of similar nature if any, made for the activities under reference to collaborators or technology suppliers in terms of agreements entered into with them. Such records shall be kept separately in respect of each such collaborator or supplier. The basis of charging such amount, including lump sum payment and its treatment shall be indicated in the cost records.
