Section 15(a) in The Central Electricity Regulatory Commission (Procedure, Terms And Conditions For Grant Of Transmission License And Other Related Matters) Regulations, 2009
(a)maintain separate accounts for each business, including the business of the undertaking utilising assets of the project, in such form and containing such particulars as may be specified by the Commission and till such time these are specified by the Commission, the accounts shall be maintained in accordance with the Companies Act, 1956 (1 of 1956), as amended from time to time.
