Basic Pay Online Classes
[Link]
email - [Link]@[Link]
Limited Departmental Competitive Examination
Assistant Account Officer – 2022
Paper IV: Topic - Telecom Account, USOF
Time allowed: 3 hrs Maximum marks: 100
Part-A
[Link].-1 (a) – M/s Idea LTD is a TSP and providing services in Rajasthan (WR)
Circle. The Gross revenue and other details as per M/s Idea LTD’s statement of
revenue & license fee for four quarters is as under for the FY 2020-2021: (Amount
in Cr.)
Particulars Q1 Q2 Q3 Q4 Total
Gross Revenue 20 10 25 35 90
Deductions Claimed 10 5 15 10 40
AGR as per Company 10 5 10 25 50
LF Deposited 0.8 0.4 0.8 0.8 2.8
After verification CCA office disallowed Rs. 10 crores out of the claimed
deductions as follows.
Particulars Q1 Q2 Q3 Q4 Total
Deductions Disallowed 0 0 5 5 10
On the basis of the above calculate the following:
1) Adjusted Gross Revenue (10 Marks)
2) License Fee payable (10 Marks)
[Link]. – 1 (b) - Question: M/s Reliance Jio is an UL TSP Licensee providing service
in Karnataka Service Area who paid entry fee 1,00,000/-. The Adjusted Gross
Revenue earned by the Licensee as per Profit and Loss Account for the
Financial year 2020-21 is 2,00,000/-. The Adjusted Gross Revenue shown by the
Licensee in AGR statement is detailed below.
Basic Pay Online Classes
[Link]
email - [Link]@[Link]
Adjusted Gross Revenue:
Q1 Q2 Q3 Q4 Total
AGR 50,000 20000 30000 60000 160000
LF dues paid 4000 1600 2400 2400 10400
On the basis of the above calculate the following:
1) Adjusted Gross Revenue (10 Marks)
2) License Fee Dues payable (10 Marks)
Part B
Question – 2 - Each question carries 2 Marks
I. What is the full form of USOF and Who is the head of USOF?
II. What is the different between Gross revenue and Adjusted Gross
Revenue?
III. Write the name of states in which the LWE-II scheme funded from
USOF has been implemented?
IV. Explain the non-performance penalty?
V. What is the exit policy? What is the penalty defined for a USP if it
adopts exit policy?
VI. What do you mean by liquidated damages?
VII. Describe the maintenance and supply of record in the financial
condition of an agreement?
VIII. If there is situation of credit excess fund more than 10% of subsidy
credited in USP account? What are the steps taken by CCA or DoT
to recover this fund?
IX. Explain about Front Loaded Subsidy and Equated Quarterly
Subsidy.
X. What is the penalty for interruption mentioned in financial
agreement of USOF sponsored scheme “354 Uncovered Village”
Basic Pay Online Classes
[Link]
email - [Link]@[Link]
Question – 3 - Each question carries 2 Marks
I. What is the bank guarantee? Write the 2 major types of Bank
Guarantee?
II. What is the full form of CANI OFC?
III. Name any three schemes sponsored by USOF in ANI?
IV. What do you mean by entry fee in Unified license?
V. Write the percentage of Licence fee and USOF Lavy of AGR?
VI. Explain the payment frequency of licence fee?
VII. What is the maximum amount of PBG and FBG of Unified licence?
VIII. Explain the PBG taken from a TSP before agreement of Spectrum
allocation in any NIA?
IX. What is the spectrum usage charges for the spectrum allocated
through NIA 2016 and Write any 4 types of spectrum allocated in
NIA2021?
X. Explain the “disbursement of subsidy” in USOF sponsored scheme
“Pilot Wi-fi hotspots RailTel?
Part-C
Question – 3 - Each question carries 2 Marks
I. What do you mean by minimum AGR while calculation the SUC
for any spectrum?
II. What is the maximum time of extension for a PBG in any NIA for
allocation of spectrum?
III. Explain the financial condition of agreement for the USOF
sponsored scheme “2500 Wi-fi Hotspots?
IV. What is the spectrum usage charges for the spectrum allocated
through NIA 2014?
V. Name the NIA for spectrum allocation, in which the band of
CDMA i.e. 800 MHz was not taken for allocation?
VI. Prepare the table of Spectrum charges of GSM operator
mentioned in Order No. P-11014/18/2008-PP of dated 25.02.2010
of DoT?
VII. What are the measures taken by CCA/DoT if any USP not paid its
licence fee timely?
VIII. What is the minimum licence fee of 4th quarter and what is the due
date of its payment?
IX. Expalin the Capex and Opex Subsidy?
X. What do you mean by Viability Gap Fund?