Section 13(iv) in Central Electricity Regulatory Commission (Terms and Conditions of Tariff) Regulations, 2014
(iv)for the purpose of computing the cost of initial spares, plant and machinery cost shall be considered as project cost as on cut-off date excluding IDC, IEDC, Land Cost and cost of civil works. The transmission licensee shall submit the break up of head wise IDC & IEDC in its tariff application.
