Tax Revenue
Non-Tax Revenue
Social Services-1 C
Economic Services-1D
Grants-In-Aid And Contributions
General Services-2B
Social Services-2A
Economic services
Energy
Communications
Grants-In-Aid and Contributions-2 F
Receipt Heads (Capital Account)
Capital Account of General Services
Capital Account of Social Services
Capital Account Of Economic Services
Grants-in-aid and Contributions-4D
Loans and Advances
Inter-State Settlement
Small Savings, Provident Fund etc.
Reserve Funds
Deposits and Advances
Suspense And Miscellaneous
Remittances
Capital Account Of Economic Services

(a)    Capital Account of Agriculture and Allied Activities

MAJOR / SUB-MAJOR HEADS MINOR HEADS
4401 Capital Outlay on Crop Husbandry (1)    
    101 Farming Cooperatives
    102 Food Grains Crops
    103 Seeds (2)
    104 Agricultural Farms (3)
    105 Manures and Fertilisers
    107 Plant Protection
    108 Commercial Crops
    112 Development of Pulses
    113 Agricultural Engineering
    114 Development of Oil Seeds
    119 Horticultue and Vegetable Crops
    190 Investments in Public Sector and other Undertakings (4)
    800 Other expenditure

Notes:

(1)    Sub-heads "Buildings" and "Equipments" may be opened below the concerned programme minor heads, wherever necessary.

(2)    This will include expenditure on seed farms.

(3)    This will include expenditure on commercial, experimental and other agricultural farms other than seed farms.

(4)    The name of each Public Sector and other Undertaking will appear as a distinct Sub-head below this Minor Head.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
4402 Capital Outlay on Soil and Water Conservation    
    101 Soil Survey and Testing
    102 Soil Conservation
    203 Land Reclamation and Development
    800 Other expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
4403 Capital Outlay on Animal Husbandry    
    101 Veterinary Services and Animal Health
    102 Cattle and Buffalo Development
    103 Poultry Development
    104 Sheep and Wool Development
    105 Piggery Development
    106 Other Live Stock Development
    107 Fodder and Feed Development
    109 Extension and Training
    111 Meat Processing
    190 Investments in Public Sector and Other Undertakings
    800 Other expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
4404 Capital outlay on Dairy Development (1)    
    102 Dairy Development Projects
    109 Extension and Training Each Milk supply scheme will be a minor head
    190 Investments in Public Sector and other Undertakings
    800 Other expenditure

Note:

(1)    This major head will record the capital expenditure on the various departmentally run milk supply schemes also.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
4405 Capital Outlay on Fisheries    
    001 Direction and Administration
    101 Inland Fisheries
    102 Estuarine/Brackish Water Fisheries
    103 Marine Fisheries
    104 Fishing Harbour and Landing Facilities
    105 Processing, Preservation and Marketing
    109 Extension and Training
    190 Investments in Public Sector and other Undertakings
    191 Fishermen's Cooperatives
    800 Other expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
4406 Capital Outlay on Forestry and Wild Life    
  01 Forestry    
    070 Communication and Buildings
    101 Forest Conservation, Development and Regeneration (2)
    102 Social and Farm Forestry
    105 Forest Produce
    112 Rosin and Turpentine Factories
    190 Investments in Public Sector and other Undertakings (1)
    800 Other expenditure
  02 Environmental Forestry and Wild Life    
    110 Wildlife
    111 Zoological Park
    112 Public Gardens
    800 Other expenditure

Notes:

(1)    The name of each Public Sector and other Undertaking will appear as & Sub-head below this minor head.

(2)    This minor head will include expenditure on acquisition and development of forests.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
4407 Capital Outlay on Plantations    
  01 Tea    
    004 Research and Development
    190 Investments in Public Sector and other Undertakings
    800 Other Expenditure
  02 Coffee    
    004 Research and Development
    190 Investments in Public Sector and other Undertakings
    800 Other expenditure
  03 Rubber    
    004 Research and Development
    190 Investments in Public Sector and other Undertakings
    800 Other expenditure
  04 Spices    
    004 Research and Development
    190 Investments in Public Sector and other Undertakings
    800 Other expenditure
  60 Others    
    310 Jute
    811 Coconuts
    813 Cashew
    829 Arccanut


MAJOR /SUB-MAJOR HEADS MINOR HEADS
4408 Capital Outlay on food Storage and Warehousing    
  01 Food    
    101 Procurement and Supply (1)
    103 Food processing
    190 Investments in Public Sector and other Undertakings
    800 Other expenditure
  02 Storage and Warehousing    
    101 Rural Godown programmes
    190 Investments in Public sector and other Undertakings
    800 Other expenditure

Note:

(1)    This minor head will record the expenditure on Government Grain Supply Schemes relating to procurement, storage and distribution of food grains and pulses. Each such scheme will appear as a sub-head.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
4415 Capital Outlay on Agricultural Research and Education  
  01 Crop Husbandry  
    004 Research
    277 Education
    800 Other expenditure
  02 Soil and Water Conservation    
    004 Research
    277 Education
    800 Other expenditure
  03 Animal Husbandry    
    004 Research
    277 Education
    800 Other expenditure
  04 Dairy Development    
    004 Research
    277 Education
    800 Other expenditure
  05 Fisheries    
    004 Research
    277 Education
    800 Other Expenditure
  06 Forestry    
    004 Research
    277 Education
    800 Other expenditure
  07 Plantations    
    004 Research
    277 Education
    800 Other expenditure
  80 General    
    004 Research
    277 Education
    800 Other expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
4416 Investments in Agricultural Financial Institutions    
    190 Investments in Public sector and other Undertakings
    200 Other Investments


MAJOR / SUB-MAJOR HEADS MINOR HEADS
4425 Capital Outlay on Co-operation    
    001 Direction and Administration
    003 Training
    004 Research and Evaluation
    106 Investments in multi-purpose Rural Cooperatives
    107 Investments in Credit Cooperatives
    108 Investments in other Cooperatives
    190 Investments in Public Sector and other Undertakings
    200 Other Investments


MAJOR / SUB-MAJOR HEADS MINOR HEADS
4435 Capital Outlay on Other Agricultural Programmes    
  01 Marketing and Quality Control    
    101 Marketing facilities
    102 Grading and quality control facilities
    190 Investments in Public sector and other Undertakings
    800 Other expenditure
  60 Others   Each programme not covered elsewhere will be a minor head


(b)    Capital Account of Rural Development

MAJOR /SUB-MAJOR HEADS MINOR HEADS
4515 Capital Outlay on other Rural Development Programmes    
    101 Panchayati Raj
    102 Community Development
    103 Rural Development
    800 Other expenditure


(c)    Capital Account of Special Areas Programme

MAJOR / SUB-MAJOR HEADS MINOR HEADS
4551 Capital Outlay on Hill Areas  
  01 Western Ghats  
  60 Other Hill Areas Minor heads corresponding to functional major heads/sub major heads may be opened as necessary


MAJOR / SUB-MAJOR HEADS MINOR HEADS
4552 Capital Outlay on North Eastern Areas  
    Minor heads corresponding to functional major heads/sub major heads may be opened as necessary


MAJOR / SUB-MAJOR HEADS MINOR HEADS
4575 Capital Outlay on other Special Areas Programmes    
  01 Dangs District    
  02 Backward Areas    
  03 Tribal Areas    
  04 Ladakh Autonomous Hill Development Council    
  05 Jharkand Area Autonomous Council    
  60 Others    

Minor heads corresponding to functional major heads/sub major heads may be opened under the sub major heads as necessary

(d) Capital Account of Irrigation and Flood Control

MAJOR / SUB-MAJOR HEADS MINOR HEADS
4701 Capital outlay on Major and Medium Irrigation (1)    
  01 Major Irrigation-Commercial    
      Each project will he a minor head (2)
    001 Direction and Administration
    052 Machinery and Equipment
    799 Suspense
  02 Major Irrigation -Non-Commercial    
      Each project will be a minor head (2)
    001 Direction and Administration
    052 Machinery and Equipment
    799 Suspense
  03 Medium Irrigation-Commercial    
      Each project will be a minor head (2)
    001 Direction and Administration
    052 Machinery and Equipment
    799 Suspense
  04 Medium Irrigation-Non-Commercial    
      Each project will be a minor head (2)
    001 Direction and Administration
    052 Machinery and Equipment
    799 Suspense
  80 General    
    001 Direction and Administration
    002 Data Collection
    003 Training
    004 Research
    005 Survey and Investigation
    052 Machinery & Equipment
    190 Investments in Public Sector and other Undertakings
    799 Suspense
    800 Other Expenditure

Notes:

(1)    Sec Notes (1) and (2) under the major head "2701"

(2)    (a) For 'Irrigation Projects', the sub heads will be 'Reservoirs', 'Dam and Appurtenant Works', 'Spill Way', 'Barrage', 'Wier', 'Buildings', 'Canals', 'Branches', 'Distributories', 'Water Courses'. In addition, sub-heads with nomenclature "Advances to other Governments and agencies for common works" and "Deduct-Advances recovered from other Governments and agencies for common works", may be opened wherever necessary (b) For "Navigation Schemes', the sub heads will be 'Interconnecting channels', 'Locks', 'Quays', 'Wharfs and jetties' 'Dredging' and 'Buildings'.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
4702 Capital Outlay on Minor Irrigation    
    101 Surface Water
    102 Ground Water
    800 Other Expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
4705 Capital Outlay on Command Area Development  
    Each Command Area Development (1)

Note:

(1)    See Note (1) below the major head "2705 Command Area Development�.


MAJOR / SUB-MAJOR HEADS MINOR HEADS
4711 Capital Outlay on Flood Control projects    
  01 Flood Control    
    001 Direction and Administration
    050 Land
    052 Machinery and Equipment
    103 Civil Works
    799 Suspense
    800 Other Expenditure
      Each Hood Control Project will be a Minor Head (1)
  02 Anti-sea Erosion Projects    
    001 Direction and Administration
    050 Land
    052 Machinery and Equipment
    103 Civil Works
    799 Suspense
    800 Other Expenditure
  03 Drainage    
    001 Direction and Administration
    050 Land
    052 Machinery and Equipment
    103 Civil Works
    799 Suspense
    800 Other Expenditure

Note:

(1)    For this minor head the sub heads will be embankments, Protective works and Buildings.

(e)    Capital Account of Energy

MAJOR / SUB-MAJOR HEADS MINOR HEADS
4801 Capital Outlay on Power Projects    
  01 Hydel Generation    
    001 Direction and Administration
    052 Machinery and Equipment
    190 Investments in Public Sector and other Undertakings
    799 Suspense
      Each Hydel-Electric Scheme (1)
    800 Other Expenditure
  02 Thermal Power Generation    
    001 Direction and Administration
    052 Machinery and Equipment
    190 Investments in Public Sector and other Undertakings
    799 Suspense
      Each Thermal Power Scheme (2)
    800 Other Expenditure
  03 Nuclear Power Generation    
    001 Direction and Administration
    052 Machinery and Equipment
    102 Fuel
    103 Waste Management
    104 Fast Breeder Reactor.
    190 Investments in Public Sector and other undertakings
    799 Suspense
      Each Nuclear Power Scheme
    800 Other Expenditure
  04 Diesel/Gas Power Generation    
    001 Direction and Administration
    052 Machinery and Equipment
    190 Investments in Public Sector and other undertakings
    799 Suspense
      Each Diesel/Gas Power Scheme (3)
    800 Other Expenditure
  05 Transmission and Distribution (4)    
    001 Direction and Administration
    052 Machinery and Equipment
    190 Investments in Public Sector and other undertakings
    799 Suspense
      Each Transmission and Distribution Scheme (5)
    800 Other Expenditure
  06 Rural Electrification    
    001 Direction and Administration
    052 Machinery and Equipment
    190 Investments in Public Sector and other Undertakings
    799 Suspense
    800 Other Expenditure
  80 General    
    001 Direction and Administration
    003 Training
    004 Research and Development
    101 Investments in State Electricity Boards
    190 Investment in Public Sector and Other Undertakings
    800 Other Expenditure

Notes:

(1)    The sub heads will be 'Dams', 'Barrage', 'Power House', 'Water Conduit System', 'Tail Race Channel', 'Generating Plant and Machinery', 'Transmission', 'Distribution', 'Ancillary Works', 'Machinery and equipment, 'Buildings' and 'Other expenditure'.

(2)    The sub-heads will be 'Power House', Boiler Plants and Turbines', 'Coal and ash handing systems'. Water Treatment and Cooling', Transmission', 'Distribution', 'Ancillary Works', 'Buildings' and 'Other expenditure'.

(3)    The sub-heads will be 'Power House', 'Power Plant' and 'Ancillary Works'.

(4)    This sub-major head will record the expenditure on general transmission and distribution schemes, which cannot be related as such to specific generating systems such as 'Hydro' or 'Thermo' electric schemes.

(5)    Each scheme such as the "Load Despatching Station" will appear as a minor-head with suitable sub-heads thereunder. Expenditure of non-scheme nature such as that on "Load Despatching Institute" will however be recorded under the major head "4701-Capital Outlay on Major and Medium Irrigation" and "4801-Capital Outlay on Power Projects" as the case may be.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
4802 Capital Outlay on Petroleum    
  01 Exploration and Production of Crude Oil and Gas    
    190 Investments in Public Sector and other undertakings
    800 Other Expenditure
  02 Refining and Marketing of Oil and Gas    
    190 Investments in Public Sector and other undertakings
    800 Other Expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
4803 Capital outlay on Coal and Lignite    
    190 Investments in public sector and other undertakings
    800 Other Expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
4810 Capital Outlay on Non-Conventional sources of Energy    
    101 Bio-energy.
    102 Solar
    103 Wind
    600 Others


(f)    Capital Account of Industry and Minerals

MAJOR / SUB-MAJOR BEADS MINOR HEADS
4851 Capital Outlay on Village and Small Industries    
    101 Industrial Estates
    102 Small scale Industries
    103 Handloom Industries
    104 Handicraft Industries
    105 Khadi and Village Industries
    106 Coir Industries
    107 Sericulture Industries
    108 Powerloom Industries
    109 Composite Village and Small Industries Cooperatives
    200 Other village Industries (1)
    800 Other Expenditure

Note:

(1)    Not covered by Khadi Village Industry Commission

MAJOR / SUB-MAJOR HEADS MINOR HEADS
4852 Capital Outlay on Iron and Steel Industries    
  01 Mining    
    004 Research and Development
    190 Investments in public sector and other undertakings
    800 Other expenditure
  02 Manufacture    
    004 Research and Development
    190 Investments in public sector and other undertakings
    800 Other Expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
4853 Capital Outlay on Non-Ferrous Mining and Metallurgical Industries    
  01 Mineral Exploration and Development (1)    
    004 Research and Development
    190 Investments in public sector and other undertakings
    800 Other Expenditure
  02 Non-Ferrous Metals    
    004 Research and Development
    190 Investments in public sector and other undertakings
    800 Other Expenditure
  60 Other Mining and Metallurgical Industries    
    004 Research and Development
    190 Investments in Public sector and other undertakings
    800 Other Expenditure

Note:

(1)    This sub-major head will include capital expenditure on general schemes of mineral exploration and development (e.g.) Geological Survey of India.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
4854 Capital outlay on Cement and Non-metallic Mineral Industries    
  01 Cement    
    004 Research and Development
    190 Investments in Public sector and other undertakings
    800 Other Expenditure
  60 Others    
    004 Research and Development
    190 Investments in Public sector and other undertakings
    800 Other Expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
4855 Capital Outlay on Fertilizer Industries    
    004 Research and Development
    101 Investments in Cooperative Fertilzer Factories
    190 Investment in Public sector and other undertakings
    800 Other Expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
4856 Capital Outlay on Petrochemical Industries    
    004 Research & Development
    190 Investments in Public Sector and other undertakings
    200 Other Investments


MAJOR / SUB-MAJOR HEADS MINOR HEADS
4857 Capital Outlay on Chemicals and Pharmaceutical Industries    
  01 Chemical and Pesticides Industries    
    004 Research and Development
    190 Investment in Public Sector and other Undertakings
    800 Other Expenditure
  02 Drugs and Pharmaceutical Industries    
    004 Research and Development
    190 Investment in Public Sector and other Undertakings
    800 Other Expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
4858 Capital Outlay On Engineering Industries    
  01 Electrical Engineering Industries    
    004 Research and Development
    190 Investment in Public sector and other undertakings
    800 Other Expenditure
  02 Other Industrial Machinery Industries    
    004 Research and Development
    190 Investments in Public Sector and other undertakings
    800 Other Expenditure
  03 Transport Equipment Industries    
    004 Research and Development
    190 Investment in Public Sector and Other undertakings
    800 Other Expenditure
  04 Ship-Building Industries    
    004 Research and Development
    190 Investment in Public Sector and Other undertakings
    800 Other Expenditure
  05 Air Craft Industries    
    004 Research and Development
    190 Investment in Public Sector and Other undertakings
    800 Other Expenditure
  60 Other Engineering Industries    
    004 Research and Development
    190 Investment in Public sector and other Undertakings
    800 Other Expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
4859 Capital Outlay on Telecommunication and Electronic Industries    
  01 Telecommunications    
    004 Research and Development
    190 Investment in Public Sector and other Undertakings
    800 Other Expenditure
  02 Electronics    
    004 Research and Development
    190 Investment in Public Sector and Other Undertakings
    800 Other Expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
4860 Capital Outlay on Consumer Industries (1)    
  01 Textiles    
    004 Research and Development
    190 Investments in Public Sector and other Undertakings
    800 Other Expenditure
  03 Leather    
    004 Research and Development
    190 Investments in Public Sector and other Undertakings
    800 Other Expenditure
  04 Sugar    
    004 Research and Development
    190 Investments in Public Sector and other Undertakings
    800 Other Expenditure
  05 Paper and Newsprint    
    004 Research and Development
    190 Investments in Public Sector and other Undertakings
    800 Other Expenditure
  60 Others    
    101 Edible Oils
    102 Foods and Beverages
    206 Distilleries
    212 Soap
    213 Plastics
    214 Toilet Preparation
    216 Photo Films
    217 Jute
    218 Salt
    600 Others

Note:

(1)    Minor heads below sub major heads 01 to 05 will appear as sub-heads below each of the minor heads below sub major head "60 others".

MAJOR / SUB-MAJOR HEADS MINOR HEADS
4861 Capital Outlay on Atomic Energy Industries    
  01 Heavy Water    
      Each Heavy Water Plant will be a Minor Head (1)
    204 Heavy Water Production (2)
    207 Feed Stock Materials
    208 Improvements/modifications to Heavy Water Plants.
    209 Housing Colonies for Heavy Water Plants.
    800 Other Expenditure
  02 Atomic Minerals    
    201 Atomic Mineral Division
    800 Other Expenditure
  60 Others    
    103 Thorium Extraction
    105 Waste Treatment Facility
    190 Investments in Public sector and other undertakings
    201 Bhabha Atomic Research Centre
    202 Nuclear Fuel Complex
    203 Fuel Reprocessing
    204 Radiation
    205 Centre for Advanced Technology.
    208 Rare Earth Development
    800 Other Expenditure

Notes:

(1)    This minor head is intended to record only the cost of installation of heavy water plants.

(2)    This minor head will record the operational expenses of Heavy Water Plants in operation on gross basis and cost of the finished product at predetermined rates shall be deducted to arrive at the net operational cost.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
4875 Capital Outlay on Other Industries    
  01 Opium and Alkaloid Industries    
    107 Ghazipur Opium Factory
    108 Neemuch Opium Factory
    109 Ghazipur Alkaloid Works
    110 Neemuch Alkaloid Works
  60 Other Industries    
    004 Research and Development
    190 Investments in Public sector and other undertakings (1)
    800 Other Expenditure

Note:

(1)    This minor head will record investments in industries which cannot be accommodated under any other major head in the sector "Industries", such as the National Buildings Construction Corporation, Engineers (India) Ltd. etc.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
4885 Other Capital Outlay on Industries and Minerals    
  01 Investments in Industrial Financial Institutions    
    190 Investments in Public sector and other undertakings (1)
    200 Other Investments
  02 Development of Backward Areas    
    190 Investments in Public sector and other undertakings
    800 Other Expenditure
  60 Others    
    800 Other Expenditure

Note:

(1)    This minor head will include investments in "State Financial Corporations".

(g)    Capital Account Of Transport

MAJOR / SUB-MAJOR HEADS MINOR HEADS
5002 Capital Outlay on Indian Railways-Commercial Lines    
  01 New Lines    
    121 Construction of New Lines
    122 Purchase of New lines and restoration of dismantled lines
    800 Other Expenditure
  02 Traffic Facilities    
    134 Gauge Conversion
    135 Doubling
    200 Other Traffic Facilities (This will include Yard remodelling and others as sub heads)
  03 Rolling Stock    
    131 Wagons
    136 Locomotives
    137 EMUs
    200 Other Rolling stock
  04 Track Renewals    
  05 Bridge Works    
  06 Signalling and Telecommunication 159 Taking over of lines from P&T
    160 Original Works
    200 Others
  07 Electrification    
    160 Original works
    200 Others
  08 Road Safety    
    101 Road Safety Works-Conversion of Unmanned Level Crossing into Manned Level Crossings
    102 Road Safety Works-Conversion of Level Crossing into Road over Bridges/Road under Bridge
  09 Machinery and Plant    
  10 Workshops    
    162 Production Units
    200 Other Workshops and Sheds
  11 Staff Welfare    
  12 Staff Quarters    
  13 User's Amenities    
    101 Passenger Amenities
    200 Other Amenities
  14 Investments in Government Commercial Undertakings    
    101 Roadways
    200 Other undertakings
  15 Inventories    
    101 Manufacturing Suspense
    700 Miscellaneous Advances
    799 Stores Suspense
  16 Metropolitan Transport Projects    
  18 Deduction of Expenditure    
    901 Receipt on Capital Account
    902 Amount met from Railway Depreciation Reserve Fund
    903 Amount met from Railway Development Fund
    904 Amount met from Railway Accident Compensation, Safety and Passenger Amenities Fund
    905 Amount met from Railway Pension Fund
    906 Transferred amount to Major Head 3004-Open Line Works (Revenue Works) from which the expenditure is met
    907 Deduct amount met from Capital Fund.
  60 Other Electrical Works    
    161 DMC Renewals
  80 General 117 Computerisation
    118 Railway Research


MAJOR / SUB-MAJOR HEADS MINOR HEADS
5003 Capital Outlay on Indian Railways-Strategic Lines    
    101 Manufacturing Suspense
    102 Rolling Stock
    103 Track Renewals
    104 Bridge Works
    105 Taking over of line wires from P & T Deptt.
    106 Electrification Projects
    107 Other Electrical Works
    108 Machinery and Plant
    109 Workshops including Production Units
    110 Staff Quarters
    111 Amenities for Staff
    112 Passenger Amenities
    113 Other Railway User's Amenities
    114 Investment in Govt. Commercial undertakings-Road Services
    115 Signalling and Telecommunication Works
    116 Other Specified Works
    117 Computerisation
    118 Railway Research
    119 Transport Projects
    120 New lines (Construction)
    121 Purchase of new lines
    122 Restoration of dismantled lines
    123 Traffic Facilities-Yard remodelling and Others
    124 Road Safety Works-Conversion of Unmanned Level Crossing into Manned Level Crossings
    125 Road Safety Works-Conversion of Level Crossing into Road over Bridges/Road under Bridge
    134 Gauge Conversion
    135 Doubling
    190 Investment in Govt. Commercial undertakings-Other public sector undertakings
    700 Miscellaneous Advance
    799 Stores Suspense
    901 Deduct-Receipt on Capital Accounts
    902 Deduct-Amount met from Railway Depreciation Reserve Fund
    903 Deduct-Amount met from Railway Development Fund
    904 Deduct-Amount met from Railway Accident Compensation, Safety and Passengers Amenities fund
    905 Deduct-Amount met from Railway Pension Fund
    906 Transfer amount to major Head 3004-Open Line Works (Revenue Works) from which expenditure is met


MAJOR / SUB-MAJOR HEADS MINOR HEADS
5051 Capital Outlay on Ports and Light Houses    
  01 Major Ports 001 Direction and Administration
      A minor head for each Major Port (1)
  02 Minor Ports    
    200 Other Small Ports
      A minor head for each Minor Port
  03 Light Houses and light ships    
    101 Construction and Development of Light Houses
    103 Construction and Development of other Navigational Aids (2)
    799 Suspense
    800 Other Expenditure (3)
  80 General    
    001 Direction and Administration
    003 Training
    004 Research and Development
    190 Investments in Public Sector and other undertakings
    800 Other Expenditure

Notes:

(1)    The minor heads will record the expenditure on development under the following sub-heads with suitable detailed heads thereunder-

  1. Preliminary Expenses.
  2. Acquisition of Land.
  3. Construction of docks, berths and jetties.
  4. Port equipment and machinery.
  5. Transport facilities and fleet.
  6. Floating craft.
  7. Warehousing facilities.
  8. Buildings.
  9. Suspense.
  10. Other expenditure.

(2)    This minor head will include expenditure on lightships, beacons, radar reflectors, buoys, launches, etc.

(3)    This minor head will include expenditure on buildings for offices of the Department of lighthouses and lightships.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
5052 Capital Outlay on Shipping    
  01 Overseas Shipping    
    190 Investments in Public sector and other undertakings
    201 Acquisition and Expansion of Tonnage (1)
    800 Other Expenditure
  02 Coastal Shipping    
    190 Investments in public sector and other undertakings
    201 Acquisition and Expansion of Tonnage (1)
    800 Other Expenditure
  80 General    
    190 Investments in public sector and other undertakings
    201 Acquisition and Expansion of Tonnage (1)
    800 Other Expenditure (2)

Notes:

(1)    This minor head will record expenditure on purchase of ships for departmentally run services.

(2)    This minor head will include expenditure on buildings for offices of the Department of shipping.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
5053 Capital Outlay on Civil Aviation    
  01 Air Services    
    190 Investments in public sector and other undertakings
    800 Other Expenditure
  02 Air Ports    
    102 Aerodromes
    190 Investments in Public Sector and Other undertakings
    800 Other Expenditure
  60 Other Aeronautical Services    
    052 Machinery and Equipment
    101 Communications
    102 Navigation and Air Route Services
    103 Safety
    104 Traffic Control
    800 Other Expenditure
  80 General    
    003 Training and Education
    004 Research and Development
    101 Inspection
    283 Housing
    799 Suspense
    800 Other Expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
5054 Capital Outlay on Roads and Bridges (l) (3)    
  01 National Highways (2)    
    052 Machinery & Equipment
    101 Permanent Bridges (2)
    337 Road Works
    799 Suspense
    800 Other Expenditure
  02 Strategic and Border Roads    
    052 Machinery and Equipment
    101 Bridges
    337 Road works
    799 Suspense
    800 Other Expenditure
  03 State Highways    
    052 Machinery and Equipment
    101 Bridges
    337 Road works
    799 Suspense
    800 Other Expenditure
  04 District & Other Roads    
    101 Bridges
    337 Road works
    800 Other Expenditure
  05 Roads    
    052 Machinery and Equipment Inter-State or Economic Importance.
    101 Bridges
    337 Roads Works
    799 Suspense
    800 Other Expenditure.
  80 General    
    003 Training
    004 Research
    190 Investments in public sector and the undertakings
    800 Other Expenditure

Notes:

(1)    For adjustment of debits on account of pro-rata charges of establishment /tools and plants charges transferred from 2059/4059 public works/capital outlay on Public works see note below these major heads.

(2)    The expenditure to be met out of the "National Highways Permanent Bridges Fees Fund" will be exhibited under the detailed head "Major Works" below the sub-head "Works financed from National Highways Permanent Bridges Fees Fund".

(3)    The expenditure to be met out of the Police Funds will be classified under the major head '4055 -Capital Outlay on Police'.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
5055 Capital Outlay on Road Transport    
      Each Departmental Undertaking will be a Minor Head
    050 Lands and Buildings
    102 Acquisition of Fleet
    103 Workshop Facilities
    190 Investments in Public sector and other undertakings
    799 Suspense
    800 Other Expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
5056 Capital Outlay on Inland Water Transport    
      Each Departmental Undertaking will be a Minor Head
    101 Landing Facilities
    102 Workshop Facilities
    104 Navigation
    190 Investments in Public Sector and other undertakings
    800 Other Expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
5075 Capital Outlay on Other Transport Services    
  01 River Training Works    
    201 Farakka Project
    600 Other River Training Works
  60 Others    
    190 Investments in Public Sector and other undertakings
    800 Other Expenditure


(h)    Capital Account Of Communication

MAJOR / SUB-MAJOR HEADS MINOR HEADS
5201 Capital Outlay on Postal Services    
    003 Training
    101 Postal Network (1)
    104 Mechanistion and Modernisation of Postal Services
    202 Administrative Offices (2)
    203 Staff Quarters (2)
    204 R.M.S.Vans
    205 Civil Engineering Suspense (3)
    901 Deduct amount met from - Capital Reserve Fund
    902 Deduct amount met from - Depreciation on historical costs

Notes:

(1)    This minor head will have the following sub-heads:-

  1. Land
  2. Buildings
  3. Mail motor vehicles
  4. Other motor vehicles and launches; and
  5. Internal plant

(2)    These minor heads will have the following sub-heads

  1. Land
  2. Buildings

(3)    This minor head will have the following sub-heads/Detailed heads :

  1. Civil Engineering store suspense
  1. Debit Stock
  2. Credit Issued to New Assets
  3. Net Deposits
  4. Recoveries:

(i)    Issued to working Expenses.
(ii)    Issued to sales, transfers etc.

  1. Net Suspense
  1. Purchase
  1. Debits
  2. Credits
  3. Net Debits
  1. Miscellaneous Civil Engineering Advances.
  1. Debits
  2. Credits
  3. Net Debits
MAJOR/SUB-MAJOR HEADS MINOR HEADS
5225 Capital Outlay on Telecommunication Services (l)    
  01 Telegraph and Telex Systems    
    201 Telegraphs Offices
    202 Telex System
  02 Local Telephone systems    
    201 Telephone Exchange (Automatic)
    202 Telephone Exchanges (Manual)
    204 Indian Mobile Personal Communication Services
    205 Inet and Internet
  03 Long distance switching systems    
    201 Trunk Automatic Exchanges
    202 STD and other trunk dialing systems
    203 Manual Trunk Exchanges
  04 Long distance Transmission systems    
    201 Coaxial cable systems
    202 Other Trunk cable systems
    203 Microwave Radio Relay systems
    204 U.H.F. and V.H.F. Relay Systems
    205 Open Wire and Courier Systems
    206 H.F. Radio systems
    207 Voice Frequency Telegraphy
    208 Satellite Schemes
    209 Optical Fibres Cable System
    210 Village Public Telephones
    799 Suspense(2)
  05 Ancillary Systems    
    201 Telecommunication Engineering Centres
    202 Training Centres
    203 Technical and Development Circles
    204 Stores Depots
    205 Telecommunication Factories
    206 Telecommunication Industries (3)
    207 Posts and Telegraphs Civil Engineering wing (4)
    208 Telecommunication computer system
    209 Quality Assistance Circle
  60 Other Lands and Buildings 202 Administrative Offices
    203 Staff Quarters
  80 General    
    102 Stores suspense Account
    103 Manufacturing Suspense Account
    190 Investment in Public sector and other undertakings
    201 Civil Engineering Stores Suspense Accounts
    800 Other Expenditure
    901 Deduct-Amount met from advance Rentals under O.Y.T. and other schemes
    902 Deduct- Expenditure met from Capital Reserve Fund
    903 Deduct- Depreciation historical cost transferred from revenue
    904 Deduct-Amount transferred from revenue
    905 Deduct-Amount met from Deposits on leased Telecommunication Services.
    906 Deduct-Amount met from Deposits for Tatkal Telephone Scheme.

Notes:

(1)    The following sub-heads may be opened under any of the minor heads below this major head by the P&T Board depending upon the necessity.

  1. land
  2. Building
  3. Apparatus and Plant
  4. Teleprinter and subscriber's installations
  5. Motor vehicles and launches
  6. Installation Test equipment
  7. Cables
  8. Lines and Wires
  9. Subscribers' Installations
  10. Direction and Administration
  11. Masts and Aerials
  12. Direction and Execution

(2)    Please see Note (6) below the major head '3225'.

(3)    Each industry/Company will appear as a distinct sub-head e.g. "Telecommunication Consultants India Ltd."

(4)    Even though the Civil Engineering wing looks after the civil engineering works of Postal and Telecom wings, it forms part of Telecommunications wing. Accordingly the capital expenditure on this wing forms part of the capital outlay on Telecommunications.

MAJOR/SUB-MAJOR HEADS MINOR HEADS
5252 Capital Outlay on Satellite system    
    201 Project Management
    202 Launch Services
    203 Space Crafts
    204 Master Control Facility
    283 Housing
    800 Other Expenditure


MAJOR/SUB-MAJOR HEADS MINOR HEADS
5275 Capital Outlay on other Communication Services    
    101 Other Communication Facilities (1)
    190 Investments in Public Sector and other undertakings
    800 Other Expenditure

Note:

(1)    This minor head will include expenditure on buildings etc. for the Monitoring Organisation.

(i)    Capital Account Of Science Technology and Environment

MAJOR/SUB-MAJOR HEADS MINOR HEADS
5401 Capital Outlay on Atomic Energy Research    
    201 Bhabha Atomic Research Centre
    202 Indira Gandhi Centre for Atomic Research
    205 Pilot Plants
    206 Centre for Advanced Technology
    283 Housing
    400 Other Research Facilities
    800 Other Expenditure (1)

Note:

(1)    This will include expenditure on investment in co-operative societies and expenditure on the acquisition of common land. The expenditure on the acquisition of land relating to a programme will, however, be booked under a sub-head "Land" under the relevant programme minor head.

MAJOR/SUB-MAJOR HEADS MINOR HEADS
5402 Capital Outlay on Space Research    
    052 Machinery and Equipment
    101 Space Technology
    102 Space Applications
    103 Space Science
    283 Housing
    800 Other Expenditure


MAJOR/SUB-MAJOR HEADS MINOR HEADS
5403 Capital Outlay on Oceanographic Research    
    003 Training
    004 Research and Development
    101 Oceanographic Survey
    102 Antartic Research
    103 Polymetallic Nodules Programme Research and Development
    800 Other Expenditure


MAJOR/SUB-MAJOR HEADS MINOR HEADS
5425 Capital Outlay on other Scientific and Environmental Research    
    201 Survey of India (1)
    208 Ecology and Environment
    600 Other Services
    800 Other Expenditure

Note:

(1)    Divided into the sub-heads (a) Building and (b) Equipment

(j)    Capital Account Of General Economic Services

MAJOR/SUB-MAJOR HEADS MINOR HEADS
5452 Capital Outlay on Tourism    
  01 Tourist Infrastructure    
    101 Tourist Centre
    102 Tourist Accommodation
    103 Tourist Transport
    190 Investments in Public Sector and other Undertakings
    800 Other Expenditure
  80 General    
    003 Training
    104 Promotion and Publicity
    190 Investment in Public Sector and other Undertakings
    800 Other Expenditure


MAJOR/SUB-MAJOR HEADS MINOR HEADS
5453 Capital Outlay on Foreign Trade and Export Promotion    
  01 Kandla Free Trade Zone    
    001 Direction and Administration
    051 Construction and Development
  02 Santacruz    
    001 Direction and Administration
    051 Construction and Development
  03 EPZ (Salt Lake)    
    001 Direction and Administration
    051 Construction and Development
  04 FALTA (EPZ)    
    001 Direction and Administration
    051 Construction and Development
  05 Madras EPZ    
    001 Direction and Administration
    051 Construction and Development
  06 Cochin EPZ    
    001 Direction and Administration
    051 Construction and Development
  07 NOIDAEPZ    
    001 Direction and Administration
    051 Construction and Development
  08 New (EPZ)(1)    
  80 General    
    190 Investments in Public Sector and other Undertakings
    800 Other Expenditure

Note:

(1)    Minor heads "001 Direction and Administration" and "051 Construction and Development" may be opened under each new EPZ.

MAJOR/SUB-MAJOR HEADS MINOR HEADS
5455 Capital Outlay on Meteorology    
    001 Direction and Administration
    003 Training
    101 Satellite Service
    102 Observatories and Weather Stations
    103 Research Programmes
    200 Other Meteorological Services
    800 Other Expenditure


MAJOR/ SUB-MAJOR HEADS MINOR HEADS
5465 Investments in General Financial and Trading Institutions    
  01 Investments in General Financial Institutions    
    190 Investments in Public Sector and Other Undertakings Banks, etc.
    800 Other Expenditure
  02 Investment in Trading Institutions    
    190 Investments in Public Sector and Other Undertakings (1)
    800 Other Expenditure

Note:

(1)    This minor head will record expenditure on investments in trading Institutions like State Trading Corporation, Minerals and Metals Trading Corporation, etc.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
5466 Investment in International Financial Institutions    
    201 Investments in the International Bank for Reconstruction and Development.
    202 Subscriptions to International Association.
    203 Investments in the Asian Development Bank. Similarly a Minor Head for investments in each other International Institutions.


MAJOR/ SUB-MAJOR HEADS MINOR HEADS
5475 Capital Outlay on other General Economic Services.    
    101 Land Ceilings (other than agricultural land) (1) (3)
    102 Civil Supplies (4)
    103 Land Ceiling for Agricultural Land.(1) (3)
    107 Census
    112 Statistics
    202 Compensation to Land holders on abolition of Zamindari System (2) (3)
    800 Other Expenditure

Notes:

(1)    Compensation Bonds issued under Land ceiling laws will be accounted for under this head.

(2)    This head will record payments of compensation to Landholders on the abolition of Zamindari system, when it is decided to capitalise the expenditure.

(3)    In case where Bonds are issued in lieu of cash paymen ts the value of the bonds is debited to this head by per contra credit to the head '6001-Intemal Debt of the Central Government-compensation and other Bonds'/'6003 Internal Debt of the State Government-compensation and other Bonds' as the case may be in the sector 'Public Debt'.

(4)    Please see Note (1 ) below the Major Head '4408 Capital Outlay on Food, Storage and Warehousing'. This minor head will record expenditure on civil supply schemes other than those relating to food grains and pulses such as on procurement and distribution of Vanaspati, Edible Oils, Kerosene etc.

 
 
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Last Updated : 22 Mar,2014