India - Annual Survey of Industries: 2013-14

Income from services (industrial/non-industrial including work done for others on materials supplied by them): This item includes receipts for work done for others or for services of an industrial nature rendered to others, as for example contract or commission work done for other establishments on their materials or repair and maintenance on machinery and equipment, whether such services are rendered inside or outside the factory premises. The value reported should be the total amount charged to customers for the work or services performed. It also includes all receipts of the factory from others for services of non-industrial nature such as transportation, agency, consultancy, etc. Income due to exchange rate fluctuation should be included here.