(a) Taxes on Income and Expenditure
MAJOR / SUB-MAJOR HEADS |
MINOR HEADS |
0020 |
Corporation Tax |
101 |
Income Tax on Companies (1) |
|
|
102 |
Surtax (2) |
|
|
103 |
Surcharge (3) |
|
|
104 |
Penalties (6) |
|
|
105 |
Interest Recoveries |
|
|
106 |
Tax on distributed profits of domestic companies |
|
|
107 |
Tax on distributed income to unit holders (7) |
|
|
500 |
Receipts Awaiting Transfer To Other Minor Heads (5) |
|
|
800 |
Other Receipts (4) |
Notes:
(1) This minor head is divided into the following sub-heads:
Income tax on companies -
-
Advance payment of Tax.
-
Collections from self assessment.
-
Collections from regular assessment (includes
the proceeds, if any, by way of Super Tax).
-
Collections from additional Income - Tax under
section 143 (IA) of the Income Tax, Act 1961.
-
Deductions from interest on securities under
section 193 of the Income Tax Act, 1961.
-
Deductions from dividends under section 194 of the
Income Tax Act, 1961.
-
Deductions from interest payments other than
interest on securities under section 194-A of the Income Tax Act, 1961.
-
Deductions from prize winnings from Lotteries
and Crossword puzzles under section 194 B of the Income Tax Act, 1961.
-
Deductions from winnings from Horse Races under
section 194-BB of the Income Tax Act, 1961.
-
Deductions from payments to contractors and
sub-contractors under section 194-C of the Income Tax Act, 1961.
-
Deductions from payments of Insurance Commission
etc. under section 194-D of the Income Tax Act, 1961.
-
Deductions from payments to non-resident
sportsmen/sports associations under section 194-E of the Income Tax Act,
1961.
-
Deductions from Commission etc. on sale of
Lottery tickets under section 194-G of the Income Tax Act, 1961.
-
Deductions from Commission, brokerage etc. under
section 194-H of the Income Tax Act, 1961.
-
Deduction of Income-Tax from rent under section
194-I of the Income-Tax Act, 1961
-
Deduction of Income-Tax from fees for
Professional or Technical Services under section 194-J of the Income-Tax
Act, 1961
-
Deduction of Income-Tax from income in respect
of units of a Mutual Fund under section 194-K of the Income-Tax Act,
1961
-
Deductions under section 195 of the Income
Tax Act, 1961 and other deductions at source.
-
Deductions of income tax from income from Units
referred to in section 115 AB under section 196-B of Income Tax Act,
1961.
-
Deductions of Income Tax from Income from
foreign currency bonds or shares of Indian Company under section 196-C
of the Income Tax Act, 1961.
-
Collection at source under section 206-C of the
Income Tax Act, 1961 from alcoholic liquor sales.
-
Collection at source under section 206-C of
the Income Tax Act, 1961 from forest produce sales.
-
Deduct - refunds.
(2) Divided into the following sub-heads:
Surtax -
-
All collections including deductions.
-
Deduct-Refunds.
(3) Divided into the following sub-heads:
Surcharge -
-
Advance payment of Tax
-
Deduction of Tax at source
-
Self Assessment collection
-
All other collections
-
Deduct-Refunds
(4) This minor head should comprise the following sub-heads:
-
Other items (includes proceeds, if any, of the
Erstwhile Excess Profits Tax, Business Profits Tax, Super Tax and Super
Profits Tax).
-
Sale proceeds of TDS Books.
-
Deduct-Refunds.
(5) This minor head will record the revenue realised
initially and brought to account by the Z.A.O/CBDT concerned, pending
transfer to the relevant minor heads on the basis of detailed account
rendered by the Designated offices of Income Tax.
(6) This minor head will be divided into following
sub-heads:-
- Penalties under section 271(i)(c) of Income Tax Act, 1961.
- Penalties other than under section 271 (i) (c) of Income Tax
Act, 1961.
(7) This minor head will be divided into following sub-heads:
- Tax Collections
- Interest on Tax
MAJOR / SUB-MAJOR HEADS |
MINOR HEADS |
0021 |
Taxes on Income Other than Corporation Tax |
101 |
Income Tax on Union Emoluments including pensions (1) |
|
|
102 |
Income Tax on other than Union Emoluments including pensions (2) |
|
|
103 |
Surcharge (3) |
|
|
104 |
Taxes on Income levied under State Laws (Sikkim) (6) |
|
|
105 |
Penalties (8) |
|
|
106 |
Interest recoveries |
|
|
500 |
Receipts Awaiting Transfer To Other Minor Heads etc. (7) |
|
|
800 |
Other receipts (4) |
|
|
901 |
Share of net proceeds assigned to States (5) |
Notes:
(1) Divided into following sub-heads:
- Collections including deductions.
- Deduct-Refunds.
(2) Divided into following sub-heads:
- Advance payment of Tax.
- Collections from self assessment.
- Collections from regular assessment (includes
the proceeds, if any, by way of Super Tax).
- Collections from additional Income Tax under
143(IA) of the Income Tax Act, 1961.
- Deductions under Section 192 from Government
employees other than Union Government Employees.
-
Deductions under Section 192 from employees
other than Government Employees.
-
Deductions from interest on securities under
Section 193 of the Income Tax Act, 1961.
-
Deductions from dividends under Section 194 of the
Income Tax Act, 1961.
-
Deductions from interest payments other than
'Interest on Securities under Section 194-A of the Income Tax Act, 1961.
-
Deductions from prize winnings in Lotteries and
crossword puzzles under Section 194-B of the Income Tax Act, 1961.
-
Deductions from winnings from Horse Races under
Section 194-BB of Income Tax Act, 1961.
-
Deductions from payments to contractions and
sub-contractors under Section 194-C of the Income Tax Act, 1961.
-
Deductions from insurance commissions etc.
under Section 194-D of the Income Tax Act, 1961.
-
Deductions from payments to non-resident
sportsman/sport association under Section 194-E of Income Tax Act, 1961.
-
Deductions from payments in respect of deposits under
National Saving Scheme under Section 194 EE of the Income Tax Act, 1961.
-
Deductions on account of repurchase of Units by
Mutual Funds or Unit Trust of India under Section 194-F of the Income
Tax Act, 1961.
-
Deductions from Commission etc. on sale of
Lottery Tickets under Section 194-G of the Income Tax Act, 1961.
-
Deductions from Commission, Brokerage etc.
under Section 194-H of the Income Tax Act, 1961.
-
Deduction of Income-Tax from rent under Section
194-I of the Income-Tax Act, 1961
-
Deduction of Income-Tax from fees for
Professional or Technical Services under Section 194-J of the Income-Tax
Act, 1961
-
Deduction of Income-Tax from income in respect
of units of a Mutual Fund under Section 194-K of the Income-Tax Act,
1961
-
Deductions under Section 195 of the Income Tax
Act, 1961and other deductions at source (under Section 80 E, etc.).
-
Collections under Excess Profits Tax Act, 1940.
-
Collections under Business Profits Tax Act-1947.
-
Collections under simplified procedure under
Chapter XII-C of the Income Tax Act 1961.
-
Deductions of Income Tax from Income from
foreign currency bonds or shares of Indian Company under Section 196-C
of the Income Tax Act, 1961.
-
Collections at source under Section 206-C of
the Income Tax Act, 1961 from alcoholic liquor sales.
-
Collections at source under Section 206-C of
the Income Tax Act, 196l from forest produce sales.
-
Deduct - Refunds.
(3) Divided into the following sub-heads:
-
Advance payment of tax.
-
Deductions of Tax at source.
-
Self-assessment Collections.
-
All other collections.
-
Deduct-Refunds.
(4) Divided into following sub-heads:
-
Leave salary contributions.
-
Sale proceeds of dead stocks, wastepaper and
other articles (The cost of which was met from Office Expenses).
-
Other-items.
-
Deduct-Refunds.
(5) This minor head will figure as a
"minus-entry" in the Central accounts and as a "plus
entry" in the State accounts.
(6) This minor head will be operated only in the State
Section of Accounts in Sikkim.
(7) See Note (5) below the Major head "0020 Corporation
Tax"
(8) This minor head will be divided into following sub-heads
:-
- Penalties under Section 271(1) (c) of lncome Tax Act, 1961.
- Penalties other than under Section 271(1) (c) of Income Tax Act, 1961.
MAJOR / SUB-MAJOR HEADS |
MINOR HEADS |
0022 |
Taxes on Agricultural Income |
|
|
|
|
101 |
Tax Collections |
|
|
103 |
Surcharge |
|
|
800 |
Other Receipts |
MAJOR / SUB-MAJOR HEADS |
MINOR HEADS |
0023 |
Hotel Receipts Tax |
101 |
Collections from hotels which are companies (1) |
|
|
102 |
Collections from Hotels which are non companies (1) |
|
|
103 |
Share of net proceeds assigned to States (3) |
|
|
500 |
Receipts awaiting transfer to other Minor Heads |
|
|
800 |
Other Receipts (2) |
Notes:
(1) Divided into following sub-heads to record receipts
relating to Hotel Receipts Tax Act,1980.
- Advance payment tax
- Collections from self assessment
- Collections from regular assessment
- Deduct-Refunds
(2) Divided into following sub heads:
- Penalties, fines, and interest recoveries, etc.
- Deduct-Refunds
(3) This minor head will figure as a minus entry in the central account
and as a plus entry in the state account.
MAJOR / SUB-MAJOR HEADS |
MINOR HEADS |
0024 |
Interest Tax |
102 |
Collection under the Interest Tax Act (1) |
|
|
500 |
Receipts Awaiting Transfer To Other Minor Heads (3) |
|
|
800 |
Other Receipts(2) |
Notes :
(1) Divided into the following Sub-heads:
- Advance interest tax from banks
- Ordinary collections of interest tax from banks
- Deduct-Refunds
(2) Divided into the following sub-heads
- Miscellaneous collections (viz. Penalties, Interest etc.)
- Deduct-Refunds
(3) See Note 5 below the major head" 0020-Corporation tax"
MAJOR / SUB-MAJOR HEADS |
MINOR HEADS |
0028 |
Other Taxes on Income and Expenditure |
107 |
Taxes on Professions, Trades, Callings and Employment |
|
|
109 |
Expenditure Tax Act, 1987 |
|
|
110 |
Voluntary Disclosure of Income Scheme, 1997 |
|
|
500 |
Receipts Awaiting Transfer to other Minor Heads (1) |
Notes:
(1) See Note (5) below the Major Head '0020-Corporation Tax'.
(b) Taxes on Property and Capital Transactions
MAJOR / SUB-MAJOR HEADS |
MINOR HEADS |
0029 |
Land Revenue |
101 |
Land Revenue/Tax |
|
|
102 |
Taxes on Plantations |
|
|
103 |
Rates and Cesses on Land |
|
|
104 |
Receipts from Management of ex-Zamindari Estates |
|
|
105 |
Receipts from Sale of Government Estates |
|
|
106 |
Receipts on account of Survey and Settlement Operations |
|
|
107 |
Sale proceeds of Waste Lands and redemption of Land Tax |
|
|
800 |
Other Receipts (1) |
|
|
901 |
Deduct-Portion of land Revenue due to Irrigation works |
Notes:
(1) This records all items of receipts, which cannot be
accommodated under any other minor head under this major head. It will
include the following receipts for which distinct sub-heads may be opened:-
- Recovery of the Cost of maintenance of Boundary pillars.
- Leave salary contributions
- Sale proceeds of dead stock, waste paper and other articles,
the cost of which was met from office expenses and
- Other items
MAJOR / SUB-MAJOR HEADS |
MINOR HEADS |
0030 |
Stamps and Registration Fees |
|
01 Stamps-Judicial |
101 |
Court Fees realised in stamps |
|
|
102 |
Sale of Stamps (1) |
|
|
800 |
Other Receipts (2) |
|
02 Stamps-Non-Judicial |
102 |
Sale of Stamps(3) |
|
|
103 |
Duty on Impressing of Documents (4) |
|
|
800 |
Other Receipts (5) |
|
|
901 |
Deduct-Payments to Local bodies of net proceeds on duty levied by them
on transfer of property (6) |
|
03 Registration Fees |
104 |
Fees for registering documents |
|
|
800 |
Other Receipts (7) |
Notes:
(1) Includes Record Room receipts realised in stamps other than Court Fee
Stamps.
(2) Includes fines, penalties, adjudication fees and Composition duty.
(3) This includes bills of exchange on hundies.
(4) Includes-
- Duty recovered under rules 8 and 11 of India Stamp Rules, 1925.
- Duty on documents voluntarily brought for adjudication (Section 31 of
Act-II, 1899)
- Duty on unstamped or insufficiently stamped documents under chapter IV
of Act -II, 1899.
- Other items.
(5) Includes fines and penalties under Stamp Act (II of
1899 ) other than those which are adjusted under other minor/major heads
concerned under the relevant provisions of the said Act. It also includes
Vakils Stamps and adjudication fees.
(6) This minor head will record payments to local bodies
of net proceeds of duty levied by them on transfer of property, when such
receipts are collected by Governments as a working arrangement. In cases
where duties are levied and collected by the Government under statutory
provisions for eventual payment to local bodies, such collections are
treated as revenue receipts of the Government concerned.
(7) This includes fees for authentication of Powers of
Attorney and fees for copies of registered documents.
MAJOR / SUB-MAJOR HEADS |
MINOR HEADS |
0031 |
Estate Duty |
|
|
|
01 Agricultural Land |
101 |
Ordinary Collections |
|
|
800 |
Other Receipts |
|
|
901 |
Share of net proceeds assigned to State/Union Territory Governments (1) |
|
02 Property Other than Agricultural Land |
101 |
Ordinary Collections |
|
|
500 |
Receipts Awaiting Transfer To Other Minor Heads (2) |
|
|
800 |
Other Receipts |
|
|
901 |
Share of net proceeds assigned to States (1) |
Notes:
(1) The minor head will figure as a minus entry in the Central Govt.
Accounts and as a plus entry in the States/U.T. Accounts.
(2) See Note (5) below the major head "0020-Corporation Tax"
MAJOR / SUB-MAJOR HEADS |
MINOR HEADS |
0032 |
Taxes on Wealth |
|
|
|
01 Agricultural Land etc. |
101 |
Ordinary Collections |
|
|
800 |
Other Receipts |
|
60 Other than Agricultural Land |
101 |
Ordinary Collections |
|
|
500 |
Receipts Awaiting Transfer To Other Minor Heads (1) |
|
|
800 |
Other Receipts |
Note:
(1) See Note (5) below the major head "0020-Corporation Tax"
MAJOR / SUB-MAJOR HEADS |
MINOR HEADS |
0033 |
Gift Tax. |
|
|
|
101 |
Ordinary Collections |
|
|
102 |
Advance Payments |
|
|
500 |
Receipts Awaiting Transfer To Other Minor Heads (1) |
|
|
800 |
Other Receipts |
Note :
(1) See Note (5) below the major head "0020-Corporation Tax"
MAJOR / SUB-MAJOR HEADS |
MINOR HEADS |
0035 |
Taxes on Immovable Property other than Agricultural Land |
101 |
Ordinary Collections(1) |
|
|
800 |
Other Receipts |
Note:
(1) This minor head will have the following sub-heads:
Gross Collections :
- Urban Areas
- Non - Urban Areas
Deduct-Refunds
Net Collections
(c) Taxes on Commodities and Services
MAJOR / SUB-MAJOR HEADS |
MINOR HEADS |
0037 |
Customs (1) |
101 |
Imports |
|
|
102 |
Exports |
|
|
103 |
Cesses on Exports (2) |
|
|
104 |
Sale of Gold by Public auction (4) |
|
|
105 |
Sale proceeds of confiscated goods (5) |
|
|
106 |
Receipts of advance payments from assessees |
|
|
800 |
Other Receipts (3) |
Notes:
(1) 'Deduct-Refunds' will appear as a distinct sub-head
under each of the minor heads below this major head. "Deduct
Drawbacks" will appear as a distinct sub-head under 'Imports'.
(2) The revenue under this head will be classified under the following
sub-heads:
- Coffee
- Coir
- Lac
- Mica
- Tobacco (unmanufactured)
- Oilcakes and meals
- Marine Products
- Cashew kernel
- Black Pepper
- Cardamom (Act 65)
- Cardamom (A.P. Cess)
- Other agricultural produce
- Iron ore
- Animal feed
- Turmeric
- Turmeric Powder
- Hides and Skins
- Raw Wool
- Cardamom (A.P. Cess Act, 1940)
- Other articles
(3) This includes the following:
- Recoveries on account of Customs Establishment at a private wharf
unless credited by deduction from charges.
- Commission on little Bases Light Dues and on Straits' Light Dues.
- Ware houses and wharf rents.
- Fees for registration of Cargo boats.
(4) The minor head shall record the gross sale proceeds
of gold sold by public auction by the Reserve Bank of India. The conversion
charges payable to Bombay Mint and the expenditure to be reimbursed to R.B.I.
and other incidental expenses on the sale of gold by auction would be
accounted for under the new sub head "Deduct - other charges" to
be opened under this minor head.
(5) This minor head will have the following sub-heads:-
- Confiscated gold
- Confiscated silver
- Confiscated foreign currencies/instruments.
- Fees, Fines, Forfeitures and Penalties.
- Other confiscated goods,
MAJOR / SUB-MAJOR HEADS |
MINOR HEADS |
0038 |
Union Excise Duties (1) |
|
|
|
01 Shareable Duties |
101 |
Basic Excise Duties |
|
|
102 |
Auxiliary Duties of Excise |
|
|
103 |
Additional Excise Duties on mineral products |
|
|
104 |
Special Excise Duties |
|
02 Duties assigned to States |
101 |
Additional Excise Duties in lieu of Sales Tax |
|
|
102 |
Excise duty on generation of power |
|
03 Non-Shareable Duties |
101 |
Regulatory Excise Duties |
|
|
102 |
Auxiliary Duties of Excise (3) |
|
|
103 |
Special Excise Duties (2) |
|
|
104 |
Additional Excise Duties on Textiles and Textile Articles |
|
|
105 |
Additional Excise Duties on TV Sets |
|
|
106 |
Additional Excise Duties on indigenous motor spirit (7) |
|
|
107 |
Additional Excise Duty on High Speed Diesel Oil (7) |
|
|
800 |
Other Duties |
|
04 Cesses on Commodities |
A Minor head for each Commodity (4) |
|
60 Other Receipts’ |
101 |
Sale proceeds of confiscated goods (6) |
|
|
500 |
Receipts awaiting transfers to other minor heads etc (5) |
|
|
800 |
Other Receipts |
Notes:
(1) 'Deduct-Refunds and Draw-backs' will appear as
distinct sub-head under each of the minor heads below the duty Sub-Major
heads. The sub- head 'Deduct-Refunds' will appear under the minor heads
below the sub-major heads"04 Cesses on Commodities" and "60,
other Receipts".
(2) This minor head has been provided for the accountal
of arrears in respect of Special Excise Duties which were in force up to
16.3.1972.
(3) This minor head is meant to record arrears of Auxiliary duties due upto
31.3.1976.
(4) It will include "Textiles".
(5) Receipts pertaining to this major head for which
supporting challans or certificates in lieu thereof are awaited from Banks
are to be booked under this minor head pending transfer to the minor head
concerned on receipt of the said details from the Bank or from the
departmental officer concerned.
(6) This minor head will have the following sub-heads :-
- Sale proceeds of confiscated Goods.
- Fees, Fines and penalties.
(7) The receipts to the extent of 50% would be converted
into a statutory cess and transferred to the Central Road Fund. 30% of the
Fund would be transferred to the State Governments for development and
maintenance of State Roads.
MAJOR / SUB-MAJOR HEADS |
MINOR HEADS |
0039 |
State Excise (1) |
101 |
Country Spirits |
|
|
102 |
Country fermented Liquors |
|
|
103 |
Malt Liquor |
|
|
104 |
Liquor (1) |
|
|
105 |
Foreign Liquors and spirits |
|
|
106 |
Commercial and denatured spirits and medicated wines |
|
|
107 |
Medicinal and toilet preparations containing alcohol, opium etc. |
|
|
108 |
Opium, hemp and other drugs (2) |
|
|
150 |
Fines and confiscations (3) |
|
|
800 |
Other Receipts (4) |
Notes:
(1) The minor heads below this major head will record
receipts from excise duties and other related receipts, for accountal of
receipts on account of sale of liquor etc. undertaken as a trading operation
by the States. Please see Note (4) below the major head" 1475 Other
General Economic services".
(2) Includes cocaine
(3) Includes proceeds of fines and confiscations under
the Opium and Abkari Acts and Sale proceeds of confiscated Cocaine. Proceeds
of fines when realised by Judicial officers will be credited to
"Administration of Justice" (Major head 0070)
(4) The sub-heads 'Other Items' below this minor head
will include rent of Ganja Gola in Excise office compound , rents of godowns,
contributions towards Cost of Special establishment and other miscellaneous
receipts which cannot be accommodated under other sub heads below this minor
head.
MAJOR / SUB-MAJOR HEADS |
MINOR HEADS |
0040 |
Taxes on Sales, Trade etc. |
101 |
Receipts under Central Sales Tax Act (1) |
|
|
102 |
Receipts under State Sales Tax Act (1) |
|
|
103 |
Tax on sale of motor spirits and lubricants (3) |
|
|
104 |
Surcharge on Sales Tax (2) |
|
|
105 |
Tax on Sale of Crude Oil (3) |
|
|
106 |
Tax on purchase of Sugarcane (3) |
|
|
107 |
Receipts of Turnover Tax |
|
|
108 |
Tax on the Transfer of rights to use any goods for any purpose
Act,1985. |
|
|
109 |
Tax on Transfer of property goods involved in the execution of
"Works Contract Act, 1985". |
|
|
110 |
Trade Tax (4) |
|
|
800 |
Other Receipts |
Notes:
(1) This minor head will be divided into the following sub heads:
- Tax Collections
- Surcharge
- Licence and Registration fees
- Other Receipts
- Deduct-Refunds
The sub head "Surcharge" will record receipts
on account of surcharge levied under the Sale Tax Act .The subhead
"Other Receipts" will record miscellaneous receipts such as
penalty, fines etc, in the administration of the Tax laws.
(2) Surcharge levied under separate acts, other than
those covered by Note 1 will be recorded under this minor head.
(3) In States, where such receipts are levied under the
Sales Tax Act, the same will be recorded under the minor head "State
Sales Tax". These minor heads are intended to record receipts from
taxes levied under separate legislations.
(4) Each new tax levied in place of Sales Tax may be
booked under this minor head e.g. Trade Tax, commerce Tax etc.
MAJOR / SUB-MAJOR HEADS |
MINOR HEADS |
0041 |
Taxes on Vehicles |
101 |
Receipts under the Indian Motor Vehicles Act |
|
|
102 |
Receipts under the State Motor Vehicles Taxation Acts |
|
|
800 |
Other Receipts (1) |
Note:
(1) This will include receipts from Non-Motor Vehicle
Acts, if any, which may be recorded under a separate sub head.
MAJOR / SUB-MAJOR HEADS |
MINOR HEADS |
0042 |
Taxes on Goods and Passengers (1) |
|
|
|
|
102 |
Tolls on Roads (2) |
|
|
103 |
Tax Collections - Passenger Tax |
|
|
104 |
Tax Collection - Goods Tax. |
|
|
106 |
Tax on entry of goods into Local Areas (3) |
|
|
800 |
Other Receipts (4) |
Notes:
(1) This major head will cover the Taxes on goods and
passengers carried by Road or Inland Water-Way only.
(2) This minor head will record receipts relating to
tolls on roads etc, when such tolls are levied by an Act of the Legislature.
In other cases, these receipts will be recorded under the major head
"1054-Roads and Bridges"
(3) This minor head would be operated in the books of
State Governments, which have levied a tax on entry of goods into local
areas for consumption, use or sale of goods therein. This minor head will be
divided into the following sub-heads:
- Tax Collections
- Deduct-Refunds
(4) This will include Inter State transit duties.
MAJOR / SUB-MAJOR HEADS |
MINOR HEADS |
0043 |
Taxes and Duties on Electricity |
|
|
|
|
101 |
Taxes on consumption and sale of Electricity |
|
|
102 |
Fees under the Indian Electricity Rules |
|
|
103 |
Fees for the electrical inspection of cinemas |
|
|
800 |
Other Receipts |
MAJOR / SUB-MAJOR HEADS |
MINOR HEADS |
0044 |
Service Tax |
|
Minor Heads for each service tax may be opened as necessary (1). |
Note :
(1) Each minor head will have the following sub-heads :-
- Tax Collections
- Other Receipts
- Deduct Refunds
The sub-head (b) viz. 'Other Receipts' will record
interest, penalty leviable on delayed payments of Service Tax.
MAJOR / SUB-MAJOR HEADS |
MINOR HEADS |
0045 |
Other Taxes and Duties on Commodities and Services |
101 |
Entertainment Tax (1) |
|
|
102 |
Betting Tax (1) |
|
|
103 |
Tax on Railway passenger fares (1) |
|
|
104 |
Foreign Travel Tax (2) |
|
|
105 |
Luxury Tax (1) |
|
|
106 |
Tax on Postal Articles (1) |
|
|
107 |
Inland Air travel tax |
|
|
108 |
Receipts under Education Cess Act. (1) |
|
|
109 |
Receipts under Health Cess Act (1) |
|
|
110 |
Receipts under the Water (Prevention and Control of Pollution) Cess Act
(1) |
|
|
111 |
Taxes on Advertisement exhibited in Cinema Theatres (1) |
|
|
112 |
Receipts from Cesses Under Other Acts (1) (3) |
|
|
113 |
Receipts under Raw Jute Taxation Acts (1) |
|
|
114 |
Receipts under the Sugarcane (Regulations, Supply and Purchase Control)
Act (1) |
|
|
115 |
Forest Development Tax |
|
|
116 |
Foreign Exchange Conservation (Travel) Tax. |
|
|
117 |
Receipts under Research and Development Cess Act, 1986. |
|
|
800 |
Other Receipts (4) |
Notes :
(1) The minor heads will be divided into the following sub-heads:
- Tax Collections
- Other Receipts
- Deduct-Refunds
The sub-head "Other Receipts" will record miscellaneous
receipts like penalties, fine etc. in the administration of the relevant
Acts/Regulations.
(2) Will have three sub-heads as under:
- Tax on travel by Air
- Tax on travel by Sea
- Deduct-Refunds
(3) This minor head will include receipts from cesses
which are not accountable under ot |