This document provides guidelines for handling telephone calls in a professional manner. It outlines best practices such as answering calls within three rings, using a standard greeting when answering incoming or making outgoing calls, asking the caller's name when transferring calls, informing callers when the requested person is busy and offering to take a message, and thanking callers for messages. The document was designed and prepared by Dipesh Prajapati to share information about proper telephone etiquette.