Section 17(3) in The Cost Accounting Records (Electricity Industry) Rules, 2001
(3)In the case of new projects for activity under rule 2, proper records shall be maintained indicating the funds raised from different sources, their utilization, stage-wise cost incurred and progress of the project as per the project report. Cost and time over run shall also be analyzed with reference to the cost of services/activity and profitability of the company.
