The Telecom Regulatory Authority of India (TRAI) released the Telecommunication Tariff (72nd Amendment) Order, 2026 and the Reporting System on Accounting Separation (Amendment) Regulations, 2026 on 24 March 2026. TRAI had published draft versions of the tariff order and the accounting separation amendments for consultation on 16 October 2025. The drafts attracted stakeholder input during the consultation period and were hosted on TRAI’s website for public view. The authority completed its consideration of comments prior to finalisation. In response to the consultations, TRAI received eight comments from stakeholders on each of the draft instruments. Those responses were analysed alongside the authority’s own review to shape the final texts. The finalised measures reflect adjustments made after consideration of stakeholder feedback and regulatory assessment. TRAI stated that the changes align with its statutory mandate to regulate tariff and accounting practices. Through these amendments TRAI revised the existing provisions relating to financial disincentives under the Telecommunication Tariff Order, 1999 (TTO) and the Reporting System on Accounting Separation Regulations, 2016 (ASR). The amendments provide for imposition of financial disincentives in a graded manner to promote compliance with regulatory provisions. The revised framework prescribes a ceiling on the total financial disincentive amount and revises the amount applicable in specified circumstances. The instruments also introduce the imposition of interest on delayed or non payments of financial disincentives to strengthen enforcement. The final amendments have been placed on TRAI’s website for reference and further information is available online at www.trai.gov.in. For clarification or information Shri Vijay Kumar, Advisor (F&EA), may be contacted at telephone number 011 20907773. The authority expects the measures to enhance regulatory compliance and improve transparency in accounting separation reporting. Stakeholders are advised to review the published documents and take necessary steps for implementation.