Section 48(5)(d) in The Punjab State Electricity Regulatory Commission (Conduct of Business) Regulations, 2005
(d)in case the Licensee carries on any business or services other than the Licensed Business, the Licensee shall give separate revenue and expense statements for the Licensed Business together with such details as the Commission may require in respect of such other business or services especially with regard to interlinkages between the licensed Business and other Businesses; and