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 General Services

EXPENDITURE HEADS
(Capital Account)


MAJOR / SUB-MAJOR HEADS MINOR HEADS
4046 Capital Outlay on Currency, Coinage and Mint    
    101 Currency Note Press (1)
    102 Bank Note Press (1)
    103 Security paper Mill (1)
    107 Mint (2)
    108 Silver Refinery
    201 Purchase of Metal
    202 Metal Value of uncurrent and confiscated coins destroyed
    203 Purchase of Gold and Silver (3)
    204 Purchase of Reserve Bank Shares (4)
    205 Import of coins from abroad (5)
    206 Purchase of Gold
    207 Purchase of Silver
    800 Other expenditure
    901 Deduct-Receipts and Recoveries on Capital Account (3)

Notes:

(1)    Divided into the sub-heads-(a) Land, (b) Buildings, (c) Plant and Machinery (d) Deduct-depreciation (e) suspense and (f) Other expenditure.

(2)    This minor head is divided into the following sub-heads (a) Land (b) Buildings (c) Plant and Machinery and (d) Other expenditure.

(3)    "Deduct Receipts and Recoveries on Capital Account'' will be sub-head under the relevant minor head, as per paragraph 4.3 of the General Directions.

These minor heads have been retained temporarily till the balances (upto 1992-93) are segregated and transferred to the relevant minor heads.

(4)    This minor head will accommodate expenditure on undisbursed compensation paid to the share holders of the RBI, consequent upon the nationalisation of the Banks, w.e.f 1.1.1949.

(5)    "The nominal value of the coins issued to Reserve Bank of India (for circulation) out of those imported, should be debited to the minor head "Nickel Coinage Account" below the Major Head "8656-Coinage Account" by contra credit (minus debit) to the Major Head "4046-Capital Outlay on Currency, Coinage and Mint"-Imports of Coins from Abroad-Deduct Receipts and Recoveries on Capital Outlay". While the Debit to the Major Head"8656-Coinage Account" will be for the face value of the coins, the minus debit to the Major Head "4046" will be for the purchase price or for the proportionate purchase price in case the entire imported coins are not issued for circulation. The difference between the two should be taken as profit to be accounted for under the Mint Profit Account below the Major Head "8656-Coinage Account".

The portion of the profit relating to the coins actually circulated during the year should be taken as receipt under the Major Head "0046-Currency, Coinage and Mint", as usual. In case of Import of Blanks which are subsequently embossed for converting them into coins and making them fit for circulation as coins, the cost of the Imported Blanks is to be taken under the minor head "Purchase of Metal" as if the metal has been purchased for the manufacture of coins. The usual procedure of accountal in respect of coins manufactured by the Mint is also to be followed for coins manufactured from Imported Blanks.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
4047 Capital Outlay on Other Fiscal Services    
    037 Customs
    038 Union Excise
    039 State Excise
    105 India Security Press, Nasik (1)
    107 Security Printing Press, Hyderabad (2)
    800 Other expenditure

Notes:

(1)    Divided into the following sub-heads:-

(i) Land (ii) Buildings (iii) Plant and Machinery (iv) Other Expenditure and (v) Deduct-Depreciation.

(2)    Divided into the following sub-heads:-

(i) Management (ii) Land (iii) Buildings (iv) Plant and Machinery (v) Suspense and (vi) Other Expenditure.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
4055 Capital Outlay on Police    
    201 Central Reserve Police
    202 Assam Rifles
    203 Border Security Force
    204 National Security Guard
    205 Industrial Security Force
    206 Special Protection Group
    207 State Police (1) (3)
    208 Special Police (2)
    209 Railway Police (3)
    210 Research, Education and Training
    211 Police Housing (4)
    212 Delhi Police
    800 Other Expenditure (5).

Note :

(1)    This minor head will have the following sub-heads: District Police, Village Police, etc. depending upon the schemes followed by various States.

(2)    This minor head includes expenditure on State Militia, Armed Force, etc.

(3)    The expenditure on Police Stations will also be recorded under these minor heads.

(4)    Integrated complexes which also include residential accommodation/facilities will be booked under the respective minor heads.

(5)    The expenditure on barbed wire fencing should be classified under this minor head. This would also record expenditure on capital expenditure relating to Central Bureau of Investigation.

MAJOR /SUB-MAJOR HEADS MINOR HEADS
4058 Capital Outlay on Stationery and Printing    
    103 Government Presses (1)
    800 Other expenditure

Note:

(1)    Sub-heads will be "Buildings", '"Machinery and Equipments" and "Other Expenditure"

MAJOR / SUB-MAJOR HEADS MINOR HEADS.
4059 Capital Outlay on Public Works (1)    
  01 Office Buildings    
    001 Direction and Administration (2)
    051 Construction (1) (4)
    052 Machinery and Equipment (5)
    201 Acquisition of Land (3)
    799 Suspense (6)
    800 Other expenditure
  60 Other Buildings (7)    
    051 Construction (1) (4)
    800 Other Expenditure
  80 General    
    001 Direction and Administration
    051 Construction (1) (4)
    052 Machinery and Equipment
    201 Acquisition of Land
    799 Suspense (6)
    800 Other expenditure

Notes:

(1)    This Major Head and the Minor Head 'Construction' thereunder is intended to record the Capital expenditure by Public Works Department on all non-residential buildings in respect of the following categories: -

  1. Functions/Organisations covered by the major/sub-major heads falling in the sector "General Services" except the "India Security Press", "Currency Note Press", "Bank Note Press", "Security Paper Mill", 'Mints' and 'Police' for which separate major head have been provided for in the sector.

  2. All general-purpose office and administrative buildings, irrespective of the function to which they relate. Other principles explained in Note (l) below the Major Head "2059 Public Works" shall apply mutatis mutandis for the accountal of Capital Outlay on construction and acquisition.

(2)    This minor head will record the expenditure on establishment of P.W.D exclusively engaged for capital works relating to non-residential buildings. Where such establishment caters to the expenditure on buildings for residential and other functional purposes and also roads and bridges, proportionate establishment charges should be transferred pro-rata to those heads of account from this minor head. For this purpose, a deduct sub-head "Deduct-Establishment charges transferred pro-rata to other capital major heads" may be opened. The contra debits for these adjustments will appear as object classification under the sub-head 'Buildings' below the programme minor heads under the functional capital major head concerned or under appropriate programme minor head below '4216- Capital Outlay on Housing' or '5054 Capital Outlay on Roads and Bridges' as the case may be.

A sub-head "Add-percentage charges for establishment transferred from revenue" may also be opened under this minor head to record the percentage transfers, if any, made from the revenue expenditure head. "2059-Public Works" in respect of works expenditure for functions under "General Services".

(3)    This minor head will record expenditure on acquisition of land by the P.W. Department for general purposes. Cost of land acquired for any specific work or purpose will be recorded either as part of cost of the works or separately , under the relevant functional major/minor head.

(4)    See Note (1) above. This minor head may be divided into sub-heads corresponding to various functional major heads, as considered necessary.

(5)    This minor head will record the expenditure on ordinary tools and plant, if any, acquired by P.W. divisions exclusively for capital works. In this connection please also refer to Note (2) above for pro-rata percentage , transfers of tools and plant on the basis stated therein.

(6)    See Note (9) below the major head '2059 Public works'.

(7)    This sub major head will record capital expenditure on functional buildings relating to-General Services such as "Court Buildings".

The Capital expenditure of the Police Organisation will be classified under the major head '4055 - Capital Outlay on Police'.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
4070 Capital Outlay on Other Administrative Services    
    003 Training
    800 Other expenditure


MAJOR /SUB-MAJOR HEADS MINOR HEADS
4075 Capital Outlay on Miscellaneous General Services 107 Canteen Stores Department
    112 Payment to the Government of United Kingdom for the purchase of Sterling ANNUITIES (1)
    113 Equated payments of sterling pensions recovered from other Departments/State Governments (1)
    201 Payment to Pakistan for Unique Institutions
    202 Bombay Land Scheme
    203 Properties acquired under Chapter XX-A of Income Tax Act, 1961
    204 Acquisition of immovable property under Chapter XX-C of Income Tax Act.1961 (2)

Notes:

(1)    Prior to 1-4-55, the Government of India used to purchase annuities from the Government of United Kingdom for meeting the liabilities in respect of sterling pensions. With effect from 1-4-55, this liability was finally taken over by the Government of United Kingdom who in turn repaid to the Government of India, in 10 equal instalments the balance of the principal portion of the debt in respect of annuities remaining outstanding on 31-3-1955 after deducting the capital value of the estimated future cost of the sterling pensions and other liabilities transferred to them with interest thereon.

These arrangements necessitated certain financial adjustments in the books of the Central and State/Union Territory Governments as follows:

  1. In the books of Central Government: The Central Government's portion of the liability on the sterling pensions transferred to U.K. will be split up between Civil, Defence, Posts and Telegraphs and Railway Departments in the ratio of the amount debited to revenue in equated instalments over a period of 30 years w.e.f. 1-4-55 assuming the same rate of interest as in the case of the annuities purchased from the U.K. under the earlier arrangement. These equated payments will be debited to the appropriate heads opened for the purpose under the relevant major heads accommodating the pensionary liability of the departments concerned by contra credit to the heads:-

  1. Equated payment of sterling pension recovered from other Departments/State Governments.

  2. Interest portion of equated payments on account of write back of capital value of annuities in purchase of sterling pensions below the head "0049- Interest Receipts-60-Other interest receipts of Central Government-Other receipts" (in respect of interest portion).

  1. In the Books of States/Union Territories: The share of the sterling pensions etc. will be repaid by them to the centre in annual equated instalments over a period of 30 years, assuming the same rate of interest as for the annuities.

These payments will be debited to the minor head "Equated Payment on account of capital outlay on sterling pensions to the Government of India by the State/Union Territory Governments" under the Major Head "2071-Pension and Other Retirement Benefits" by per contra credit, in the books of Government to the heads:-

  1. "Deduct-Receipts and recoveries on capital account" under the minor head "Payment to the Government of U. K. for the purchase of sterling annuities" (in respect of principal portion) and

  2. "Miscellaneous Interest Receipts" under the sub-major head "01-Interest from State Governments" and "02-Interest from Union Territory Governments" below the major head "0049 Interest Receipts" (in respect of interest portion).

(2)    The receipts on accent of the sale proceeds may be booked to a deduct head with the nomenclature "Deduct-Receipts on account of sale of immovable properties under Chapter XX-C of Income Tax Act, 1961".

MAJOR /SUB-MAJOR HEADS MINOR HEADS
4076 Capital Outlay on Defence Services    
  01 Army    
    050 Land (1)
    101 Aircraft and aeroengine
    102 Heavy and Medium vehicles
    103 Other Equipments
    105 Military Farms
    106 Procurement of Rolling Stock.
    112 Rashtriya Rifles
    113 National Cadet Corps.
    202 Construction Works
    799 Stock Suspense
  02 Navy    
    050 Land (1)
    101 Aircraft and aeroengine
    102 Heavy and Medium vehicles
    103 Other Equipments
    202 Construction Works
    204 Naval Fleet
    205 Naval Dockyards/Projects.
  03 Air Force    
    050 Land (1)
    101 Aircraft and aeroengine
    102 Heavy and Medium vehicles
    103 Other Equipments
    202 Construction Works
    206 Special Projects
  04 Ordnance Factories    
    052 Machinery and Equipment
    111 Works
    799 Suspense
  05 Research & Development Organisation    
    111 Works
  06 Inspection Organisation    
    111 Works
  07 Special metals and Super Alloys Project    
    208 Special metals and super Alloys Project

Note:

(1) This will record expenditure on acquisition of land other than that required for specific work projects.

 
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Last Updated : 22 Mar,2014