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List of Major & Minor Heads of Account, Exams of Accounting

City CollegeAccounting

List of Major Minor Heads of Account

Typology: Exams

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List of Major and Minor Heads of Account of Union
and States
2nd Reprint of Fourth Edition
(Incorporating correction slip Numbers 001 to 834)
(Up 06-01-2017)
Issued by the Ministry of Finance
Department of Expenditure
Controller General of Accouts
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List of Major and Minor Heads of Account of Union

and States

nd

Reprint of Fourth Edition

(Incorporating correction slip Numbers 001 to 834)

(Up 06-01-2017)

Issued by the Ministry of Finance

Department of Expenditure

Controller General of Accouts

(Correction Slip incorporated up to 834)

TABLE OF CONTENTS

Pages

General Directions xiv to xxiv

CONSOLIDATED FUND – REVENUE RECEIPT HEADS (REVENUE ACCOUNT) A. Tax Revenue (a) Taxes on Income and Expenditure

  1. Corporation Tax 1
  2. Taxes on Income other than Corporation Tax 4
  3. Taxes on Agricultural Income 7
  4. Hotel Receipts Tax 7
  5. Interest Tax 8 0026 Fringe Benefit Tax 8
  6. Other Taxes on Income and Expenditure 9 (b) Taxes on Property ,Capital and other transactions
  7. Land Revenue 10
  8. Stamps and Registration Fees 11
  9. Miscellaneous Tax Receipts 12
  10. Taxes on Wealth 12
  11. Securities Transaction Tax 13
  12. Taxes on Immovable Property other than Agricultural Land 14 (c) Taxes on Commodities and Services 0036 Commodities Transaction Tax 14
  13. Customs 15
  14. Union Excise Duties 17
  15. State Excise 19
  16. Taxes on Sales, Trade etc. 20
  17. Taxes on Vehicles 21 0042 Taxes on Goods and Passengers 21
  18. Taxes and Duties on Electricity 22 0044 Service Tax 22
  19. Other Taxes and Duties on Commodities and Services 23 B. Non-Tax Revenue (a) Fiscal Services
  20. Currency, Coinage and Mint 24
  21. Other Fiscal Services 24 (b) Interest Receipts, Dividends and Profits
  22. Interest Receipts 25
  23. Dividends and Profits 27

(c) Other Non-Tax Revenue (i) General Services

  1. Public Service Commission 28
  2. Police 28
  3. Jails 29
  4. Supplies and Disposals 29
  5. Stationery and Printing 29

EXPENDITURE HEADS (REVENUE ACCOUNT)

A. General Services

(b) Fiscal Services

  1. Jails 110
  2. Supplies and Disposals 110
  3. Stationery and Printing 111
  4. Public Works 112
  5. External Affairs 116
  6. Vigilance 116
  7. Other Administrative Services 117 (e) Pensions and Miscellaneous General Services
  8. Pensions and Other Retirement benefits 119
  9. Miscellaneous General Services 122 (f) Defence Services
  10. Defence Services-Army 123
  11. Defence Services-Navy 124
  12. Defence Services-Air Force 124
  13. Defence Services-Ordnance Factories 125 2080 Defence Services-Research & Development 125 B - Social Services (a) Education, Sports, Art and Culture
  14. General Education 126
  15. Technical Education 129
  16. Sports and Youth Services 130
  17. Art and Culture 131 (b) Health and Family Welfare
  18. Medical and Public Health 132
  19. Family Welfare 134

(c) Water Supply, Sanitation, Housing and Urban Development

  1. Water Supply and Sanitation 136
  2. Housing 137
  3. Urban Development 139 (d) Information and Broadcasting
  4. Information and Publicity 141
  5. Broadcasting 142 (e) Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes
  6. Welfare of Scheduled Castes, Scheduled Tribes, Other Backward Classes and Minorities 144 (f) Labour and Labour Welfare
  7. Labour and Employment 146 (g) Social Welfare and Nutrition
  8. Social Security and Welfare 148
  9. Nutrition 150
  10. Relief on account of Natural Calamities 151 (h) Others
  11. Other Social Services 154
  12. Secretariat - Social Services 154 C - Economic Services (a) Agriculture and Allied Activities
  13. Crop Husbandry 155
  14. Soil and Water Conservation 156
  15. Animal Husbandry 156
  16. Dairy Development 157
  17. Fisheries 158
  18. Forestry and Wild Life 159
  1. Repayment of Loans taken from General Revenues by Telecommunications 207
  2. Satellite Systems 208
  3. Other Communication Services 208 (i) Science Technology and Environment
  4. Atomic Energy Research 209
  5. Space Research 209
  6. Oceanographic Research 209
  7. Other Scientific Research 210
  8. Ecology and Environment 211 (j) General Economic Services
  9. Secretariat-Economic Services 212
  10. Tourism 212
  11. Foreign Trade and Export Promotion 213
  12. Census Surveys and Statistics 214
  13. Meteorology 214
  14. Civil Supplies 215
  15. General Financial and Trading Institutions 216
  16. International Financial Institutions 216
  17. Other General Economic Services 217 D - Grants-in-aid and contributions
  18. Grants-in-aid to State Governments 218
  19. Grants-in-aid to Union Territory Governments with Legislature 220
  20. Compensation and Assignments to Local Bodies and Panchayati Raj Institutions 221
  21. Technical and Economic Co-operation with other countries 222
  22. Aid Materials and Equipments 223 CONSOLIDATED FUND – CAPITAL PUBLIC DEBT, LOANS, ETC. RECEIPTS HEADS (CAPITAL ACCOUNT)
  23. Miscellaneous Capital Receipts 225

EXPENDITURE HEADS (CAPITAL ACCOUNT) A. Capital Account of General Services

  1. Capital Outlay on Currency, Coinage and Mint 226
  2. Capital Outlay on other Fiscal Services 228 4055 Capital Outlay on Police 229
  3. Capital Outlay on Stationery and Printing 229
  4. Capital Outlay on Public Works 230
  5. Capital Outlay on other Administrative Services 231
  6. Capital Outlay on Miscellaneous General Services 232
  7. Capital Outlay on Defence Services 234 B. Capital Account of Social Services (a) Capital Account of Education, Sports, Art and Culture
  8. Capital Outlay on Education, Sports, Art and Culture 235 (b) Capital Account of Health and Family Welfare
  9. Capital Outlay on Medical and Public Health 236
  10. Capital Outlay on Family Welfare 237 (c) Capital Account of Water Supply, Sanitation, Housing and Urban Development
  11. Capital Outlay on Water Supply and Sanitation 237
  12. Capital Outlay on Housing 238
  13. Capital Outlay on Urban Development 239 (d) Capital Account of Information and Broadcasting
  14. Capital Outlay on Information and Publicity 240
  15. Capital Outlay on Broadcasting 240

(e) Capital Account of Welfare of Scheduled Castes, Scheduled Tribes

and other Backward Classes

. Capital Accounts of Economic Services

  1. Miscellaneous Loans 342 G. Inter-State Settlement
  2. Inter State Settlement 343 H. Transfer to Contingency Fund
  3. Appropriation to the Contingency Fund 344

CONTINGENCY FUND

  1. Contingency Fund 344

UBLIC ACCOUNT I. Small Savings, Provident Funds etc. (a) National Small Savings Fund

  1. National Savings Deposits 345
  2. National Savings Certificates 345
  3. Public Provident Funds 346 8007 Investments of National Small Savings Fund 346 8008 Income and Expenditure of National Small Savings Fund 347 (b) State Provident Fund 8009 State Provident Funds 348 (c) Other Accounts
  4. Trusts and Endowments 349
  5. Insurance and Pension Funds 350
  6. Special Deposits and Accounts 351 8013 Other Deposits and Accounts 352 (d) Post Office Insurance Fund 8014 Postal Life Insurance Schemes 352 8015 Investments of Post Office Insurance Fund 353 8016 Income & Expenditure of Post Office Insurance Fund 354 (e) Other Savings Schemes 8031 Other Savings Deposits 356 8032 Other Savings Certificates 356 . Reserve Funds (a) Reserve Funds bearing Interest
  7. Depreciation/Renewal Reserve Fund 357
  8. Revenue Reserve Funds 358
  9. Development Funds 358
  10. Capital Reserve Funds 359
  11. General and Other Reserve Funds 360 (b) Reserve Funds not bearing Interest
  12. Sinking Funds 361
  13. Famine Relief Fund 362
  14. Central Road Funds 363
  15. Roads and Bridges Fund 364
  16. Depreciation/Renewal Reserve Fund 365
  17. Revenue Reserve Funds 365
  18. Development and Welfare Funds 366 8230 Special Railway Safety Fund 368 8231 Railway Safety Fund 368 8232 Rural Employment Guarantee Funds 368
  19. General and Other Reserve Funds 369 K. Deposits and Advances (a) Deposits bearing Interest
  20. Civil Deposits 371
  21. Deposits of Railways 371
    1. Public Works
    1. Other Administrative Services
    1. Contributions and Recoveries towards Pension and Other Retirement benefits
    1. Miscellaneous General Services
    1. Defence Services - Army
    1. Defence Services - Navy
    1. Defence Services - Air Force
    1. Defence Services - Ordnance Factories
  • 0080 Defence Services- Research & Devlopment
    1. Education, Sports, Art and Culture
    1. Medical and Public Health
    1. Family Welfare
    1. Water Supply and Sanitation
    1. Housing
    1. Urban Development
    1. Information and Publicity
  • 02 21. Broadcasting
    1. Labour and Employment
    1. Social Security and Welfare
    1. Other Social Services
    1. Crop Husbandry (iii) Economic Services
    1. Animal Husbandry
    1. Dairy Development
    1. Fisheries
    1. Forestry and Wild Life
    1. Plantations
    1. Food Storage and Warehousing
    1. Agricultural Research and Education
    1. Co-operation
    1. Other Agricultural Programmes
    1. Land Reforms
    1. Other Rural Development Programmes
    1. Hill Areas
    1. North Eastern Areas
    1. Other Special Areas Programmes
  • 0700 Major Irrigation
    1. Medium Irrigation
    1. Minor Irrigation
    1. Power
    1. Petroleum
    1. Coal and Lignite
    1. Non Conventional Sources of Energy
    1. Village and Small Industries
    1. Industries
    1. Non-ferrous Mining and Metallurgical Industries
    1. Other Industries
    1. Indian Railways-Miscellaneous Receipts
    1. Indian Railways-Commercial Lines-Revenue Receipts
    1. Indian Railways-Strategic Lines-Revenue Receipts
    1. Ports and Light Houses
    1. Shipping
    1. Civil Aviation
    1. Roads and Bridges
    1. Road Transport
    1. Inland Water Transport
    1. Other Transport Services
    1. Postal Receipts
    1. Telecommunication Receipts
    1. Other Communication Services
    1. Atomic Energy Research
  • 142 5. Other Scientific Research
    1. Tourism
    1. Foreign Trade and Export Promotion
    1. Civil Supplies
    1. Other General Economic Services
    1. Grants-in-aid from Central Government C - Grants-In-Aid and Contributions
    1. External Grant Assistance
    1. Aid Material and Equipment
    1. Parliament/State/Union Territory Legislatures (a) Organs of State
  • 201 2. President, Vice-President/Governor/Administrator of Union Territories
    1. Council of Ministers
    1. Administration of Justice
    1. Elections
    1. Audit
    1. Collection of Taxes on Income and Expenditure ( i) Collection of Taxes on Income and Expenditure
  • 2029 Land Revenue (ii) Collection of Taxes on Property and Capital transactions
  • 2030 Stamps and Registration
  • 2031 Collection of Taxs on Wealth, Securities Transaction Tax and Other Taxes
  • 2035 Collection of Other Taxes on Property and Capital Transactions
  • 2037 Customs (iii) Collection of Taxes on Commodities and Services
    1. Union Excise Duties
    1. State Excise
    1. Taxes on Sales, Trade etc.
    1. Taxes on Vehicles
    1. Other Taxes and Duties on Commodities and Services
    1. Currency, Coinage and Mint (iv) Other Fiscal Services
    1. Other Fiscal Services
    1. Appropriation for reduction or avoidance of Debt (c) Interest payment and servicing of Debt
    1. Interest Payments
    1. Public Service Commission (d) Administrative Services
    1. Secretariat-General Services
    1. District Administration
    1. Treasury and Accounts Administration
    1. Police
  • 2407 Plantations
    1. Food Storage and Warehousing
    1. Agricultural Research and Education
    1. Agricultural Financial Institutions
    1. Co-operation
    1. Other Agricultural Programmes
    1. Special Programmes for Rural Development
    1. Rural Employment
    1. Land Reforms
    1. Other Rural Development Programmes
    1. Hill Areas (c) Special Areas Programmes
    1. North Eastern Areas
    1. MPs Local Area Development Scheme
    1. Other Special Areas Programmes
  • 2700 Major Irrigation (d) Irrigation and Flood Control
    1. Medium Irrigation
    1. Minor Irrigation
    1. Command Area Development
    1. Flood Control and Drainage
    1. Power (e) Energy
    1. Petroleum
    1. Coal and Lignite
    1. New and Renewable Energy
    1. Village and Small Industries (f) Industry and Minerals
    1. Industries
    1. Non-ferrous Mining and Metallurgical Industries
    1. Other Industries
    1. Other Outlays on Industries and Minerals
  • Miscellaneous Organisation 3001. Indian Railways-Policy Formulation, Direction, Research and other
    1. Indian Railways-Commercial Lines-Working Expenses
    1. Indian Railways-Strategic Lines-Working Expenses
  • 3 004. Indian Railways-Open Line Works (Revenue)
  • 300 5. Payments to General Revenues
    1. Appropriation from Railway Surplus
    1. Repayment of Loans taken from General Revenues
    1. Ports and Light Houses
    1. Shipping
    1. Civil Aviation
    1. Roads and Bridges
    1. Road Transport
    1. Inland Water Transport
    1. Other Transport Services
    1. Postal Services (h) Communications
    1. Telecommunication Services
    1. Dividends to General Revenues
    1. Appropriations from Telecommunications Surplus
  • Backward Classes and Minorities 4225. Capital Outlay on Welfare of Scheduled Castes, Scheduled Tribes, Other
    1. Capital Outlay on Social Security and Welfare (g) Capital Account of Social Welfare and Nutrition
    1. Capital Outlay on Nutrition
    1. Capital Outlay on other Social Services (h) Capital Account of Other Social Services
    1. Capital Outlay on Crop Husbandry (a) Capital Account of Agriculture and Allied Activities
    1. Capital Outlay on Soil and Water Conservation
    1. Capital Outlay on Animal Husbandry
    1. Capital Outlay on Dairy Development
    1. Capital Outlay on Fisheries
    1. Capital Outlay on Forestry and Wild Life
    1. Capital Outlay on Plantations
    1. Capital Outlay on Food Storage and Warehousing
    1. Capital Outlay on Agricultural Research and Education
    1. Investments in Agricultural Financial Institutions
    1. Capital Outlay on Co-operation
    1. Capital Outlay on other Agricultural Programmes
    1. Capital Outlay on other Rural Development Programmes (b) Capital Account of Rural Development
    1. Capital Outlay on Hill Areas (c) Capital Account of Special Areas Programme
    1. Capital Outlay on North Eastern Areas
    1. Capital Outlay on other Special Areas Programmes
    1. Capital Outlay on Major Irrigation (d) Capital Account of Irrigation and Flood Control
    1. Capital Outlay on Medium Irrigation
    1. Capital Outlay on Minor Irrigation
    1. Capital Outlay on Command Area Development
    1. Capital Outlay on Flood Control Projects
    1. Capital Outlay on Power Projects (e) Capital Account of Energy
    1. Capital Outlay on Petroleum
    1. Capital Outlay on Coal and Lignite
    1. Capital Outlay on New and Renewable Energy
    1. Capital Outlay on Village and Small Industries (f) Capital Account of Industry and Minerals
    1. Capital Outlay on Iron and Steel Industries
    1. Capital Outlay on Non-ferrous Mining and Metallurgical Industries
    1. Capital Outlay on Cement and Non-metallic Mineral Industries
    1. Capital Outlay on Fertilizer Industries
    1. Capital Outlay on Petro-Chemical Industries
    1. Capital Outlay on Chemicals and Pharmaceutical Industries
    1. Capital Outlay on Engineering Industries
    1. Capital Outlay on Telecommunication and Electronic Industries
    1. Capital Outlay on Consumer Industries
    1. Capital Outlay on Atomic Energy Industries
    1. Capital Outlay on other Industries
    1. Other Capital Outlay on Industries and Minerals
    1. Capital Outlay on Indian Railways-Commercial Lines (g) Capital Account of Transport
    1. Capital Outlay on Indian Railways-Strategic Lines
    1. Capital Outlay on Ports and Light Houses
    1. Capital Outlay on Shipping
    1. Capital Outlay on Civil Aviation
    1. Capital Outlay on Roads and Bridges
    1. Capital Outlay on Road Transport
    1. Capital Outlay on Inland and Water Transport
    1. Capital Outlay on other Transport Services
    1. Capital Outlay on Postal Services (h) Capital Account of Communication
    1. Capital Outlay on Telecommunication Services
    1. Capital Outlay on Satellite System
    1. Capital Outlay on other Communication Services
    1. Capital Outlay on Atomic Energy Research (i) Capital Account of Science Technology and Environment
    1. Capital Outlay on Space Research
    1. Capital Outlay on Oceanographic Research
    1. Capital Outlay on other Scientific and Environmental Research
    1. Capital Outlay on Tourism (j) Capital Account of General Economic Services
    1. Capital Outlay on Foreign Trade and Export Promotion
    1. Capital Outlay on Meteorology
    1. Investments in General Financial and Trading Institutions
    1. Investment in International Financial Institutions
  • 5467 Capital Outlay on Investment of National Investment Fund
    1. Capital Outlay on other General Economic Services
    1. Internal Debt of Central Government E. Public Debt
    1. External Debt
    1. Internal Debt of the State Government
    1. Loans and Advances from the Central Government
    1. External Debt Suspense
    1. Loans for Miscellaneous General Services Loans and Advances
    1. Loans for Education, Sports, Art and Culture
    1. Loans for Medical and Public Health
    1. Loans for Family Welfare
    1. Loans for Water Supply and Sanitation
    1. Loans for Housing
    1. Loans for Urban Development
    1. Loans for Information and Publicity
  • 6221 Loans for Broadcasting
  • Classes and Minorities 6225. Loans for Welfare of Scheduled Castes, Scheduled Tribes, Other Backward
    1. Loans for Social Security and Welfare
    1. Loans for Relief on account of Natural Calamities
    1. Loans for other Social Services
    1. Loans for Crop Husbandry
    1. Loans for Soil and Water Conservation
    1. Loans for Animal Husbandry
    1. Loans for Dairy Development
    1. Loans for Fisheries
    1. Loans for Forestry and Wild Life
    1. Loans for Plantations
    1. Loans for Food Storage and Warehousing
    1. Loans to Agricultural Financial Institutions
    1. Loans for Co-operation
    1. Loans for Other Agricultural Programmes
    1. Loans for Special Programmes for Rural Development
    1. Loans for Rural Employment
    1. Loans for Land Reforms
    1. Loans for other Rural Development Programmes
    1. Loans for Hill Areas
    1. Loans for North Eastern Areas
    1. Loans for other Special Areas Programmes
    1. Loans for Major Irrigation
    1. Loans for Medium Irrigation
    1. Loans for Minor Irrigation
    1. Loans for Command Area Development
    1. Loans for Flood Control Projects
    1. Loans for Power Projects
    1. Loans for Petroleum
    1. Loans for Coal and Lignite
    1. Loans for New and Renewable Energy
    1. Loans for Village and Small Industries
    1. Loans for Iron and Steel Industries
    1. Loans for Non-ferrous Mining and Metallurgical Industries
    1. Loans for Cement and Non-Metallic Mineral Industries
    1. Loans for Fertilizer Industries
    1. Loans for Petro-Chemical Industries
    1. Loans for Chemical and Pharmaceutical Industries
    1. Loans for Engineering Industries
    1. Loans for Telecommunication and Electronic Industries
    1. Loans for Consumer Industries
    1. Loans for Atomic Energy Industries
    1. Loans for other Industries
    1. Other loans to Industries and Minerals
    1. Loans to Railways
    1. Loans for Ports and Light Houses
    1. Loans for Shipping
    1. Loans for Civil Aviation
    1. Loans for Road Transport
    1. Loans for Inland Water Transport
    1. Loans for other Transport Services
    1. Loans for Telecommunication Services
    1. Loans for other Communication Services
    1. Loans for other Scientific Research
    1. Loans for Tourism
    1. Loans for Foreign Trade Export Promotion
    1. Loans for General Financial and Trading Institutions
    1. Loans for other General Economic Services
    1. Loans and Advances to State Governments
    1. Loans and Advances to Union Territory Governments with Legislature
    1. Advances to Foreign Governments
    1. Loans to Government Servants etc.
    1. Deposits of Local Funds
    1. Other Deposits
    1. Civil Deposits
    1. Defence Deposits
    1. Railway Deposits
    1. Postal Deposits
    1. Telecommunication Deposits
    1. Deposits of Local Funds
    1. Other Deposits
    1. Balance Account of Union Territories
    1. Bhopal Gas Leak Disaster Relief Fund
  • 8452 National Investment Fund
  • 8453 Income and Expenditure Account of National Investment Fund
    1. Civil Advances (c) Advances
    1. Defence Advances
    1. Railway Advances
    1. Postal Advances
    1. Telecommunication Advances
    1. Coinage Accounts (a) Coinage Account
    1. Suspense Accounts (b) Suspense
    1. Suspense Accounts (Defence)
    1. Suspense Accounts (Railways)
  • 866 1. Suspense Accounts (Postal)
    1. Suspense Accounts (Telecommunication)
    1. Accounting Adjustment Suspense
    1. Cheques and Bills (c) Other Accounts
    1. Departmental Balances
    1. Permanent Cash Imperest
  • 8 673. Cash Balance Investment Account
    1. Security Deposits made by Government
    1. Deposits with Reserve Bank
    1. Remittances into Banks/Treasuries
    1. Accounts with Governments of other Countries (d) Accounts with Governments of Foreign Countries
    1. Miscellaneous Government Accounts (e) Miscellaneous
    1. Money Orders (a) Money Orders and other Remittances
  • same Accounts Officer 8782. Cash Remittances and adjustments between officers rendering accounts to the
  • 8783 Agency arrangements of DoP with other Departments /Agencies
    1. Other Remittances
    1. Adjusting Account between Central and State Governments (b) Inter Government Adjustment Account
  • 8 787. Adjusting Account with Railways
    1. Adjusting Account with Posts
    1. Adjusting Account with Defence
    1. Accounts with States etc. (Railways)
    1. Accounts with States etc. (Posts)
    1. Accounts with States etc. (Defence)
    1. Inter State Suspense Account
    1. Accounts with the High Commissioner for India in U. K.
    1. Adjusting Account with Telecommunications.
    1. Exchange Accounts (c) Exchange Accounts
    1. Cash Balance N. Cash Balance

GENERAL DIRECTIONS

1 General

1.1 The minor heads prescribed under each major/sub-major head in this list and also permitted to be opened as detailed in the subsequent paragraphs of these directions may be divided into such subordinate heads (called 'sub-heads') as may be needed to suit the local requirement of each Government. The ‘sub-head’ of Classification denotes and identifies the schemes undertaken in pursuance of programmes represented by minor heads or components of a particular programme, if the programme does not have any scheme, but represents non-developmental expenditure or expenditure of an administrative nature. The sub-heads should not be multiplied unnecessarily and new ones opened only when really necessary.

1.2 Formal approval/issue of amendments by correction slips is not required for opening of new minor heads in the following circumstances:-

(a) In the cases specified in the subsequent paragraphs of these directions with nomenclature of the heads indicated therein (e.g. ‘Direction and Administration’, ‘Other Expenditure’ indicated in para 3.1 below).

(b) In cases where mere guidelines are indicated in the column for 'Minor Heads' in this List, for example ‘Each project will be a minor head’ against the major head ‘2701/4701/6701’ for ‘Major and Medium Irrigation’. However, for opening new minor heads in terms of foot-notes below major heads or otherwise, formal approval/issue of correction slips would be required. 2 Receipt Heads

2.1 The minor head ‘Services and Service Fees’(code '501') may be opened under the receipt major/sub-major heads, wherever it has not been provided, if necessary.

2.2 ‘Refunds of Revenue' shall, as a general rule, be taken in reduction of the revenue receipts. ‘Deduct-Refunds’ (code '900') may be opened as a minor head under the major/sub-major heads falling in the Sector ‘B. Non-Tax Revenue’, unless it is not practicable to account for such refunds as sub-heads below the concerned programme minor heads under the relevant major/sub-major heads. This minor head may also be opened under the major/sub-major heads of the sector ‘C. Grants-in Aid and Contributions’. In respect of major/sub-major heads falling under the sector ‘A. Tax Revenue’, the head ‘Deduct- Refunds’ should however be opened as a distinct sub-head below the appropriate minor heads so that the net collection of each tax/duty is readily ascertainable from the accounts. See, however, note below the major head ‘0037 Customs’ for the accountal of ‘Deduct- Refunds’ and ‘Deduct-Drawbacks’.

2.3 The minor head ‘Other Receipts’ (code '800') may be opened under the receipt major/sub-major heads, wherever it has not been provided. Inter alia the following sub- heads may be opened under this minor head: (i) Leave Salary Contributions (ii) Sale proceeds of dead-stock, waste paper and other articles, the cost of which was met from office expenses.

The minor head 'Receipts Awaiting Transfer to other Minor Heads' (RAT) (Code ‘500’) may be opened wherever necessary under the functional major/sub-major heads in the Section Receipts Heads (Revenue Account) irrespective of whether the receipt would be subsequently transferred to the Capital Section or the Public Account. The transactions will be transferred to the final head of account by affording minus credit to the transitory head.

transactions, the same may be cleared on receipt of the amount from the other Department by affording minus debit to the transitory head during the same financial year in which the transaction has appeared in account. This minor head may also be operated to accommodate expenditure on a new scheme pending opening of a new minor head therefore or for the transactions which are presently being classified under 'Unclassified Suspense' and transactions booked under 'Vouchers Suspense' wherever the vouchers are found wanting or are not readily susceptible of classification.

3.2 The minor head ‘International Co-operation’ (code '798') may be opened under the functional major/sub-major heads wherever necessary, to record the contributions to the international organisations related to specific functions (e.g. United Nations Children's Emergency Fund (UNICEF), World Health Organisation (WHO), International Labour Organisation (ILO), etc). A suitable sub head indicating the name of the conference/meeting arranged by a Ministry/Department may be opened under this minor head wherever the expenditure thereon is not expected to justify opening of a separate minor head. Where, however, the expenditure is estimated in a year is substantial (i.e. expected to be Rs.l crore or more), a minor head titled ‘International Conference/Meeting’ (code '790') may be opened below the functional major/sub-major head concerned. See also Note (l) below the major head ‘3605-Technical and Economic Co-operation with other Countries’.

3.3 If necessary the minor head with nomenclature ‘Irrecoverable Loans Written Off’ (code '792') may be opened under the various functional major/sub-major heads depending upon the purposes for which the loans or advances were granted. Where however, the purpose cannot be identified with any functional major head the amount written off should be adjusted under the minor head ‘Irrecoverable loans written off’ (code '795') below the major head ‘2075-Miscellaneous General Services’. ‘Loans to State Govt. written off’ may be adjusted under a distinct sub-head of the same nomenclature below the minor head ‘Irrecoverable loans written off’ under the major head '2075'.

3.4 The minor head ‘Transfer to Reserve Funds/Deposits Accounts (code 797) may be opened wherever necessary under the functional major/sub major heads in the Section Expenditure Heads (Revenue Account). Under this minor head 'Transfer to specific Reserve Funds or Deposits Accounts will appear as a distinct sub-head with nomenclature ‘Transfer to…….…. (Name of the Reserve Fund /Deposit Account) with a detailed head 'Inter- Account Transfer'. The actual Expenditure will be debited to the relevant programme minor head under the functional major head in the Revenue Section, Capital Section or Loan Section depending upon whether the expenditure is of a revenue, capital or loan nature. Amounts financed from the Reserve Fund/Deposit Accounts in these cases will be shown as a deduct entry under minor heads 'Deduct - Amount met from………...(Name of the Reserve Fund/Deposit Account) with separate code say ‘902’, etc., under the functional major/sub-major head in the revenue, Capital or Loan Section where under the actual expenditure stands debited.

3.5 Whenever expenditure is recorded initially under a minor head below a major head, and either the whole or a portion of it is recoverable by debit to another minor head under the same or a different major head, the amount recovered is to be recorded under a distinct sub-head ‘Deduct amount transferred to...….......... (Name of minor/major head) for this purpose.

3.6 The minor head ‘Suspense’ (code ‘799’) may be opened wherever necessary, only under those major heads, where expenditure on 'works' is involved and where the public works System of accounts is adopted keeping in view the provisions of para 13.1.1 of the C.P.W.A. Code or similar provisions of States Works Accounts Codes/Manuals. This minor head will have the following sub-heads, viz (a) Stock (b) Miscellaneous works Advances and (c) Work Shop Suspense.

3.7 In respect of the departments, the accounts of which follow the public works System of Accounts, the minor head ‘Machinery and Equipment’ (code '052') wherever provided will record expenditure on common tools and plant acquired by the Divisions for executing works of a revenue or capital nature, and will have suitable sub-heads like ‘New Supplies’, ‘Repairs and Carriage’ etc.

3.8 ‘Tribal Area Sub-plan’ (Codes '796') ‘Special Component Plan for Scheduled Castes’ (Code '789') may be opened as minor head below the major/ sub-major heads of Sector – Expenditure Heads (Revenue Account/ Capital Account), wherever necessary.

3.9 In addition to minor heads codified below the major heads ‘3601-Grants-in-aid to State Governments’ and ‘3602-Grants-in-Aid to Union Territory Governments’, new minor head (s) may be opened corresponding to the programme minor heads in the Section ‘Expenditure Heads (Revenue Account)’ to which the assistance can be related. For this purpose, the nomenclature of the minor head may indicate the function as per sub-major head or as per major head, in the absence of a sub-major head, on the revenue expenditure side followed by the programme minor head. For example ‘Adult Education - Rural Functional Literacy Programmes’, ‘Crop Husbandry - Agricultural Engineering’, ‘Consumer Industries - Textiles’ etc. When the nomenclature of the sub-major head does not give an indication of the concerned function the nomenclature of the minor head will also indicate the name of the major head also within brackets after the sub-major head. For example ‘General (Medical & Public Health) - Health Statistics and Evaluation’, ‘General (Nutrition)

  • Diet Surveys and Nutrition Planning’ etc. Where it is not possible to identify the assistance with any programme distinctly, the minor head will indicate the relevant sub-major/major head as above followed by the words ‘Other Grants’, e.g. ‘General (Education) - Other Grants’, ‘Crop Husbandry - Other Grants’, etc. When the nomenclature of a new minor head to be opened cannot be fitted in any of the above pattern, advice of the C.G.A. should be sought. Please refer also to direction 6.5 for illustrations.

3.10 Recoveries of overpayments whether made in cash or by short drawl from a bill, during the same financial year in which such overpayments were made, shall be recorded as reduction of expenditure under the concerned Service Head. Recoveries of overpayments pertaining to previous year(s) shall be recorded under distinct minor head 'Deduct- Recoveries of Overpayments' (code ‘ 911 ’) below the concerned major/sub-major head ‘without affecting the gross expenditure under the functional Major/Sub-Major Head in the Appropriation Accounts’. Refund of unspent balance of grant/contribution during the same financial year shall be recorded as reduction of expenditure under the concerned Grant-in- aid major/sub-major head. However, refund of unspent balance of grant/contribution in subsequent year(s) that are initially charged to major head ‘3605-Technical and Economic co-operation with other countries etc.’ shall be adjusted under a distinct minor head 'Deduct Recoveries of unspent balance' (Code ‘912’) below that major head. Similarly, refund of unspent balance of grants-in-aid by State/U.T. Government in subsequent year(s) shall be adjusted under a separate minor head 'Deduct -Recovery of unspent balance of grant-in-aid from State/U.T, Governments' (Code ‘913’) below the major head ‘3601- Grants-in-aid to State Governments’ or ‘3602-Grants-in-aid to Union Territory Governments’ as the case may be. Note: - The investments made by Govt. of India in Nationalised Banks and subsequently being written down to adjust the losses incurred by banks, may be shown as 'Deduct Recoveries' below the line in the Capital Section.

4 Expenditure Heads (Capital Account)

4.1 The following minor heads even where not specifically prescribed may be opened below the major/sub-major head wherever necessary. (a) ‘Direction and Administration’(code ‘ 001 ’)

5.2 For State Trading Schemes not declared as commercial, distinct sub-heads for each or a group of similar such schemes as may be found convenient, may be opened under the relevant programme minor head below the appropriate revenue functional receipt/expenditure major/sub-major heads. If, however, it is decided to meet the expenditure on such trading scheme from capital, distinct sub-heads for each or a group of similar such schemes may be opened under the relevant minor head below the functional Capital major/sub-major head. The receipts from such schemes will, however, be treated as reduction of Capital Expenditure under the relevant sub-heads. Where, however, it is not possible to identify the sub-heads, these receipts may be adjusted under a minor head with the nomenclature ‘Deduct -Receipts & Recoveries on Capital Account’ (code '901').

5.3 In the case State Trading Schemes with revolving funds from an advance to be credited to a personal ledger account within the major head the additional sub-heads/detail heads (as the case may be) ‘Advances’ and ‘Suspense’ (Personal Deposits) may be opened.

6 Loans and Advances 6.1 The following minor heads may be opened wherever necessary if not specifically provided below functional major / sub-major heads in Loan Section:

(a) Loans to Public Sector and Other Undertakings (Code ‘190’)

(b) Loans to Municipal Corporation ( Code ‘191’)

(c) Loans to Municipalities / Municipal Councils ( Code ‘192’)

(d) Loans to Nagar Panchayats / Notified Area Committees or equivalent thereof (Code ‘193’)

(e) Loans to Voluntary Organisations (Code ‘194’)

(f) Loans to Co-operatives (Code ‘195’)

(g) Loans to Zilla Parishads / District level Panchayats (Code ‘196’)

(h) Loans to Block Panchayats / Intermediate level Panchayats ( Code ‘197’)

(i) Loans to Gram Panchayats (Code ‘198’)

(j) Loans to Trading and Other Non-Government Institutions (Code ‘199’)

(For example ‘Loans to Fishermen’s Co-operatives’ could be opened below the major head ‘6405-Loans for Fisheries’ and ‘Loans to Labour Co-operatives’ below major head ‘6250-Loans for other Social Services’ with minor head code ‘195’)

Each ‘Public Sector and Other Undertaking’, ‘Municipal Corporation / Municipality / Municipal Council / Nagar Panchayat / Intermediate level Panchayat / Zilla Parishad / District level Panchayat / Block Panchayat / Gram Panchayat’, ‘Voluntary Organisation’ etc. will be a distinct sub-head below the respective minor heads. For cases not covered under the above minor heads, sub-heads may be opened under the relevant programme minor heads to indicate the schemes for which the loans are granted. The institution / organisation (s) etc. to which loans are granted under each scheme will appear as detailed heads under the sub-heads concerned.

6.2 The minor head ‘Other Loans’ (code '800') wherever not specifically prescribed may be opened below the major/ sub-major heads in the sector ‘F-Loans & Advance’ wherever necessary.

6.3 The directions contained in para 3.6 and 3.8 apply mutatis mutandis to functional major/sub major heads in the sector ‘F - Loans and Advances’, wherever necessary.

6.4 Expenditure of a loan nature which is met from Reserve Fund/Deposit Accounts will be reflected under the relevant programme minor head. Adjustment of expenditure against the Reserve Fund/Deposit Accounts will be shown as a deduct entry under the minor head 'Deduct amount met from……….…… (Name of the Reserve Fund/Deposit Account) with code number 902 etc. under the functional major/sub-major head in the manner indicated in para 3.4.

6.5 In addition to minor heads codified below the major head ‘6004-Loans and Advances from Central Government’, ‘7601-Loans and Advances to State Governments’ and ‘7602-Loans and Advances to Union Territories' Governments’, new minor head (s) may be opened under them, corresponding to the programme in the section ‘Expenditure Heads (Revenue Account)’, or ‘Expenditure Heads (Capital Account)’ or ‘F-Loans and Advances’, depending upon the section under which the loan is intended to be utilised by the borrowing Government

For this purpose, the nomenclature of the minor head may indicate the function as per the relevant sub-major head or as per major head in the absence of sub-major head(s) in the relevant section, followed by the programme minor head e.g.

(i) Under Section - ‘Expenditure Heads (Revenue Account)’. For exhibiting grant assistance for construction of affiliated colleges, nomenclature of the minor head will be ‘University and Higher Education - Assistance to non- Government Colleges and Institutes’.

(ii) Under Section - ‘Expenditure Heads (Capital Account)’. For exhibiting assistance for purposes of investment in State Apex Societies of Handlooms’, nomenclature of the minor head will be ‘Capital Outlay on Village and Small Industries - Handloom Industries’.

(iii) Under ‘F - Loans and Advances’. For exhibiting loans for construction of hostels of affiliated colleges, nomenclature of the minor head will be ‘Loans for Education, Sports, Art and Culture - General Education -University and Higher Education’.

When the nomenclature of the sub major head does not give an indication of the concerned function, the nomenclature of the minor head shall indicate the major heads also in bracket after the sub-major head e.g. ‘General - (Education) - Scholarships’, ‘General - (Urban Development) - Assistance to local bodies/ corporations/Urban Development Authorities/Town Improvement Boards etc’. Where it is not possible to identify the loan with any distinct programme head, the minor head will indicate the relevant sub- major/major head as above, followed by the words ‘Other Loans’ e.g. ‘Special Education - Other Loans’, ‘General (Education) - Other Loans’, ‘Crop Husbandry -Other Loans’ etc.