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
Communications

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3201 Postal Services    
  01 General Administration    
    001 Direction and Administration (1)
    101 Control and Supervision (2)
  02 Operation    
    003 Training
    101 Postal Net Work
    102 Mail sorting
    103 Conveyance of Mails (3)
    104 Mechanisation and Modernisation
  03 Agency Services    
    101 Banking and Life Insurance (4)
    200 Other Services
  04 Accounts and Audit    
    101 Audit (5)
    102 Accounts
  05 Engineering    
    053 Maintenance
    101 Petty Works
  06 Amenities to Staff    
    101 Amenities to Staff (6)
  07 Pension    
    101 Superannuation and retirement allowances
    102 Commuted value of Pension
    103 Compassionate allowances
    104 Gratuities
    106 Contribution to Employees' Provident Fund
    107 Family Pension
    108 Leave Encashment Benefits (8)
    200 Other Pensions
  08 Stationery and Printing    
    101 Postcards, envelops, stamps etc.
    102 Stationery and forms printing, storage and distribution
  60 Other Expenses    
    009 Depreciation (7)
    101 Contribution towards Capital Expenditure
    102 Social Security and Welfare Programmes
    800 Other expenditure

Notes:

(1)    Expenditure on the Directorate which cannot be segregated ab-initio in the accounts, between 'Postal' and Telecommunications' wing will be accounted for under a distinct sub-head below this minor head pending allocation and adjustment to "3225 Telecommunication services".

(2)    This will include expenditure on general supervision and control offices like Posts and Telegraphs Circle offices, Divisional offices for Postal/R.M.S. wing etc. Expenditure on such of the offices as deal with the work of the Postal and Telecommunications Services, will be initially accounted for under this minor head, pending allocation and adjustment to the Telecommunications branch.

(3)    This will have the following sub-heads (i) Rail, (ii) Air, (iii) Departmental Mail Motor Services and (iv) Others.

(4)    This minor head will include expenditure on operation of Postal Savings Bank, if directly identifiable such 'Internal Check and Control organisation' in Head Post offices. Other unallocable items of expenditure relating to Savings Bank will be recorded under the minor head "Postal Network" under sub-major head- 02.

(5)    The expenditure on audit of Posts and Telegraphs department transferred from "2016 Audit" will be recorded initially under this minor head by a deduct entry under "2016 Audit". At the close of the year proportionate charges on audit of Telecommunication Services will be allocated and transferred to the major head "3225 Telecommunication Services" under the minor head 'Audit'.

(6)    This minor head will include expenditure on contributions to Posts and Telegraphs Welfare Fund, Holiday Homes, Grants to Recreation Clubs etc.

(7)    This minor head will have the sub-head (i) depreciation on historical cost and (ii) supplementary depreciation.

(8)    This will record leave encashment benefits granted at the time of retirement, termination of service etc.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3225 Telecommunication Services    
  01 General Administration    
    001 Direction and Administration (1)
    101 Control and Supervision (2)
    799 Suspense (6)
  02 Operation    
    003 Operational Training
    101 Telephone Exchanges
    102 Telephone Revenue Accounts
    103 Telegraphs
    104 Radio
    799 Suspense (6)
  03 Stores and Factories    
    101 Stores Depots
    102 Stores Accounting
    103 Factories
    799 Suspense (6)
    800 Miscellaneous expenditure
  04 Research and Development    
    004 Telecommunication Engineering Centre
    799 Suspense (6)
  05 Engineering    
    003 Training (Engineering)
    051 Construction (Civil Works) (4)
    053 Maintenance
    101 Petty Works
    102 Construction (Engineering Works) (3)
    203 Technical and Development Circle
    799 Suspense (6)
  06 Accounts and Audit    
    101 Audit
    102 Accounts
    799 Suspense (6)
  07 Amenities to Staff    
    101 Amenities to Staff
    799 Suspense (6)
  08 Pension    
    101 Superannuation and retirement allowances
    102 Commuted value of Pension
    103 Compassionate allowances
    104 Gratuities
    106 Contribution to Employees' Provident Fund
    107 Family Pensions
    108 Leave Encashment Benefits (7)
    200 Other Pensions
  09 Stationery and Printing    
    101 Stationery and Printing
  60 Other Expenses    
    009 Depreciation (5)
    101 Contribution towards capital Expenses
    102 Social Security and Welfare Programmes
    190 Assistance to Public Sector and Other Undertakings
    800 Other expenditure

Notes:

(1)    See Notes (1) below the major head "3201 Postal Services". This minor head will also include expenditure relating to General Manager (Projects) and their Administrative offices under distinct sub- heads.

(2)    This minor head will include expenditure on Telegraph Traffic/Divisional offices and Telephone Districts/Divisional Offices.

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

  1. Establishment for Telephones
  2. Establishment project Installations .

(4)    This will record the expenditure on the Civil Engineering Wing of the Telecommunication Services.

(5)    See Note (7) below the major head "3201 Postal Services".

(6)    Each sub-head will have the following detailed heads :-

  1. Demand payable
  2. Unpaid wages
  3. Pre-paid expenses

The liabilities accrued in a month but not discharged in the same month will be credited to 'Demands payable' by debit to the relevant minor head. The payment of such liabilities in the following month will be debited to �Demand payable'. Any credit balance relating to a month outstanding at the close of the following month will be transferred to 'Unpaid Wages' by debit to 'Demands Payable'. Pre-paid expenses will be directly debited to 'Pre-paid expenses' under the minor head 'Suspense' and will be transferred to the relevant-minor head in the accounts of the month to which they relate by credit (minus debit) to 'pre-paid expenses'.

The sub heads of the nomenclature of the existing minor heads may be opened under the head 'Suspense' as and when necessary.

(7)    This will record leave encashment benefits granted at the time of retirement, termination of service etc.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3230 Dividends to General Revenues    
    101 Dividends to General Revenues (1)
    902 Deduct - Amount met from Telecommunication Revenue Reserve Fund

Note:

(1)    Payments by withdrawal from Telecommunication Revenue Reserve Funds and payments from Telecommunication surplus should be recorded under distinct sub-heads under this minor head.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3231 Appropriations from Telecommunications Surplus    
    701 Appropriations to Telecommunications Capital Reserve Fund
    702 Appropriations to Telecommunications Revenue Reserve Fund


MAJOR / SUB-MAJOR HEADS MINOR HEADS
3232 Repayment of Loans taken from General Revenues by Telecommunication    
    101 Repayment of Principal
    102 Interest


MAJOR / SUB-MAJOR HEADS MINOR HEADS
3252 Satellite systems    
    001 Direction and Administration
    003 Training
    004 Research and Development
    053 Operation and Maintenance
    101 Management
    800 Other expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
3275 Other Communication Services    
    101 Wireless Planning and Coordination
    102 Monitoring Services
    800 Other expenditure


(i)    Science Technology and Environment

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3401 Atomic Energy Research    
    004 Research and Development
    101 Control and Regulatory functions
    102 Surveys and Prospecting for Atomic Minerals
    104 Health Schemes
    200 Common Facilities
    283 Housing
    798 International Cooperation
    800 Other expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
3402 Space Research    
    001 Direction and Administration
    101 Space Technology
    102 Space Applications
    103 Space Sciences
    104 Health Schemes
    200 Common Services
    283 Housing
    800 Other expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
3403 Oceanographic Research    
    003 Training
    004 Research and Development
    101 Oceanographic Survey (1)
    102 Antartic Research
    103 Assistance for Oceanographic Research
    104 Polymetallic Nodules Programme
    200 Other Research Schemes
    800 Other expenditure

Note:

(1)    Expenditure on Research expedition to South Indian Ocean will be booked under a sub-head "Research Expedition to South Indian Ocean� under this minor head.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3425 Other Scientific Research    
  01 Survey of India    
    001 Direction and Administration
    003 Training
    101 Topographical Survey
    102 Assistance to Scientific bodies
    103 Publications of map, charts, reports etc.
    104 Surveys of Developmental Projects
    283 Housing
    800 Other expenditure
  60 Others    
    001 Direction and Administration
    004 Research and Development
    101 National Test Houses
    102 National Atlas and Thematic Mapping Organisation
    151 Assistance to Council of Scientific and Industrial Research
    200 Assistance to other Scientific bodies
    600 Other Schemes
    800 Other expenditure (1)

Note:

(1)    This minor head will record expenditure on National Research Professors, encouragement to research scholars etc.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3435 Ecology and Environment    
  01 Survey (Botanical)    
    001 Direction and Administration
    004 Research
    005 Investigation
    800 Other expenditure
  02 Survey (Zoological)    
    001 Direction and Administration
    003 Training
    004 Research
    005 Investigation
    800 Other expenditure
  03 Environmental Research and Ecological Regeneration    
    003 Environmental Education/ Training/Extension
    101 Conservation Programmes
    102 Environmental Planning and Coordination
    103 Research and Ecological Regeneration
    798 International Cooperation
  04 Prevention and Control of Pollution    
    101 Prevention of pollution of National Rivers
    103 Prevention of air and water pollution (Each such scheme relating to other rivers in the country, if and when undertaken will be a minor head)
    104 Impact Assessment
    800 Other expenditure
  60 Others    
    800 Other expenditure


(j)    General Economic Services

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3451 Secretariat-Economic Services (1)    
    090 Secretariat (1)
    091 Attached Offices (2)
    092 Other Offices (2)
    101 Planning Commission / Planning Board
    102 District Planning Machinery

Notes:

(1)    See Note (1) under "2052- Secretarial-General Services".

(2)    See Note (2) under "2052- Secretariat-General Services",

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3452 Tourism    
  01 Tourist Infrastructure (1)    
    101 Tourist Centre (2)
    102 Tourist Accommodation
    103 Tourist Transport service(4)
    190 Assistance to Public Sector and Other Undertakings
    800 Other expenditure
  80 General    
    001 Direction and Administration
    003 Training
    104 Promotion and Publicity (3)
    798 International Cooperation
    800 Other expenditure

Notes:

(1)    This Sub-Major head will record expenditure on repairs and maintenance of tourist bungalows, hotels etc. under concerned minor heads.

(2)    This minor head will record expenditure on repairs and maintenance facilities at tourist centres excluding that allocable to other minor heads e.g. expenditure on a bus shelter or booking office will be recorded under "Tourist Transport Service".

(3)    This minor head will record expenditure on Tourist organisation except those allocable to other minor heads and also publicity either direct or through other bodies.

(4)    This minor head will record expenditure on the purchases and repairs of vehicles as well as operational expenditure of Tourist Transport services including subsidies to agencies operating Air, Road and Water Transport services for Tourists.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3453 Foreign Trade and Export Promotion    
    101 Foreign Trade Control
    102 Trade Representation (1)
    103 Trade Information and Statistics (2)
    104 Trade demonstration and publicity
    105 Quality Control of Exports
    106 Administration of Export Promotion Schemes (3)
    107 Export Subsidy (5)
    190 Assistance for Public Sector and other undertakings
    194 Assistance for export promotion and market Development (4)
    798 International Cooperation
    800 Other expenditure

Notes:

(1)    This minor head will record expenditure on Trade Commissioners abroad.

(2)    Tills minor head will record expenditure on commercial intelligence and statistics.

(3)    This minor head will record expenditure of the Directorate of Export Promotion.

(4)    Tills minor head will record assistance to Export Promotion Bodies and for market development but excludes items relating to the minor head "Export subsidy".

(5)    This minor head will record expenditure on export subsidy schemes of all Ministries.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3454 Census Surveys and Statistics    
  01 Census    
    001 Direction and Administration
    101 Computerisation of census Data
    800 Other expenditure
  02 Surveys and Statistics    
    110 Gazetter and Statistical Memoirs
    111 Vital Statistics (1)
    112 Economic Advice and Statistics
    201 National Sample Survey Organisation
    202 Indian Statistical Institute
    203 Computer Services
    204 Central Statistical Organisation
    205 Stale Statistical Agency
    800 Other expenditure

Note:

(1)    Includes the organisation of "Registrar of Births, Deaths and Marriages."

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3455 Meteorology (1)    
    001 Direction and Administration
    003 Training
    004 Research and Development (3)
    101 Satellite Services (will include space and ground equipment exclusively provided for meteorology)
    102 Observatories and Weather Stations
    104 Instrumentation (2)
    200 Other Meteorological Services
    798 International Cooperation
    800 Other expenditure

Notes:

(1)    This major head will record expenditure on all meteorological services including Aviation, Agriculture Meteorology , Hydrometeorology, Seismological services and Agency Services.

(2)    This minor head will record expenditure on development, manufacture, calibration and repairs of the various instruments.

(3)    These minor heads will record expenditure on Research and Training not forming part of other minor heads.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3456 Civil Supplies (1)    
    001 Direction and Administration
    101 Inspection
    102 Civil Supplies Scheme
    103 Consumer Subsidies
    104 Consumer Welfare Fund (2)
    190 Assistance to Public Sector and Other Undertakings
    195 Assistance to Consumers' Cooperatives in Rural Areas
    196 Assistance to Consumers' Cooperatives in Urban Areas
    800 Other expenditure

Note:

(1)    Please see Note (1) below the major head '2408-Food, Storage and Warehousing' and '2057-Supplies and Disposals'. This Major 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 cement etc. The element of subsidies in respect of these schemes will be transferred and finally adjusted under the minor head "Consumer Subsidies".

(2)    �This head will accommodate the direct expenditure of the Government�, including expenditure of union territories without legislature (Delhi, Chandigarh etc.) and grants-in-aid to autonomous bodies and institutions. Grants assistance to be provide to States and Union Territory Governments, out of the 'Consumer Welfare Fund', may be classified under relevant sub-major and minor heads below major heads '3601 - Grants-in-aid to State Governments' and '3602 - Grants-in-aid to Union Territory Governments'.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3465 General Financial and Trading Institutions    
  01 General Financial Institutions    
    190 Assistance to General Financial Institutions
    800 Other expenditure
  02 Trading Institutions    
    101 Trading operation in Liquors etc. (1)
    192 Assistance to Trading Institutions
    800 Other expenditure

Note:

(1)    Expenditure incurred on Trading Operation relating to Liquor etc. by State/Union Territories which purchase and sell Liquor Country Spirits, Country Fermented Liquors etc. will be booked under this minor head.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3466 International Financial Institutions    
    101 International Development Association
    102 Asian Development Bank
    103 International Finance Corporation
    104 African Development Fund/Bank (Besides these, each International Financial Institution, may be treated as a minor head, as may be found necessary)
    800 Other expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
3475 Other General Economic Services    
    101 Regulation of Monopolies and Restrictive Trade Practices
    102 Regulation of Patents, Designs and Trade Marks
    103 Quality Control and Standardisations
    105 Regulation of Joint Stock Companies
    106 Regulation of Weights and Measures
    107 Regulation of Markets
    108 Urban Oriented Employment Programmes (5)
    109 Nehru Rozgar Yojana.
    110 Exchange loss under Foreign Currency (Non-Resident) Accounts Scheme".
    111 Exchange Loss under Resurgent India Bonds
    200 Regulation of Other Business Undertakings (3)
    201 Land Ceilings (other than agricultural land)(1)
    798 International Cooperation
    800 Other expenditure (4)

Notes:

(1)    This minor head will include compensation (including amounts initially debited to capital major head "5475 Capital Outlay on Other General Economic Services" transferred to revenue), and administrative expenditure for enforcing the land ceiling laws for which separate sub-heads may be opened.

(2)    This minor head will include expenditure on official Liquidators under companies Act, Regional Directors, Company Law Board and Court Liquidators under Banking Companies Act.

(3)    This minor head will include expenditure on Controller of Insurance, Administration of Indian Partnership Act, Money Lenders Act and Chit Fund Act.

(4)    This minor head includes inter-alia (i) Payments against Tax Credit Certificates and (ii) Expenditure on trade representatives of State Governments. Expenditure connected with Emergency Risk (Goods) Insurance Scheme/Emergency Risks (Undertakings) Insurance Schemes/War Risks (Marine Hulls) Re-Insurance Schemes/Emergency Risks (Factories) Insurance Schemes may be booked under distinct sub- heads below this minor head.

(5)    Each Urban Oriented Employment Programme except 'Nehru Rozgar Yojana' will be opened as a sub-head under this minor head.

 
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Last Updated : 22 Mar,2014