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
Economic Services-1D

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0401 Crop Husbandry    
    103 Seeds
    104 Receipts from Agricultural Farms
    105 Sale of manures and fertilisers
    107 Receipts from Plant Protection Services (1)
    108 Receipts from Commercial crops
    110 Grants from I.C.A.R.
    119 Receipts from Horticulture and Vegetable crops
    120 Sale, hire and services of agricultural implements and machinery including tractors
    800 Other Receipts

Notes:

(1)    Includes receipts on account of fumigation of cotton.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0403 Animal Husbandry    
    102 Receipts from Cattle and Buffalo development
    103 Receipts from Poultry development
    104 Receipts from Sheep and Wool development
    105 Receipts from Piggery development
    106 Receipts from Fodder and Feed development
    108 Receipts from other live stock development
    110 Grants From Indian Council of Agricultural Research
    501 Services and Service Fees (1)
    800 Other receipts

Note:

(1)    Will include services and service fees for veterinary services and animal health.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0404 Dairy Development    
    Each Milk Scheme will be a minor head (1)
    110 Grants From I.C.A.R
    800 Other Receipts

Note:

(1)    Receipts from each Milk supply scheme may be shown under a distinct minor head with suitable sub-heads thereunder.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0405 Fisheries    
    011 Rents (1)
    102 Licence Fees, Fines etc.
    103 Sale of fish, fish seeds etc. (2)
    110 Grants from I.C.A.R
    501 Services and service fees (3)
    800 Other Receipts

Notes:

(1)    Includes receipts from auction of fishing rights.

(2)    Includes value of the sale of mechanised fishing boats treated as loans/subsidies.

(3)    Includes hire charges for mechanised fishing boats and fees for fishery education.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0406 Forestry and Wild Life    
  01 Forestry 101 Sale of timber and other forest produce (1)
    102 Receipts from social and farm forestries (2)
    103 Receipts from environmental forestry
    104 Receipts from Forest Plantations
    110 Grants from I.C.A.R.
    112 Rosin And Turpentine Factories
    800 Other Receipts
  02 Environmental Forestry and Wild Life 111 Zoological Park
    112 Public Gardens
    800 Other Receipts

Notes:

(1)    This will include receipts on sale of timber and other produce removed from forest by Government and consumers and purchasers, drift and waif wood and confiscated forest produce.

(2)    Each Forestry will appear as a sub-head.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0407 Plantations    
  01 Tea 015 Cess
    800 Other Receipts(1)
  02 Coffee 015 Cess
    800 Other Receipts (1)
  03 Rubber 015 Cess
    800 Other Receipts (1)
  04 Spices 015 Cess
    800 Other Receipts (1)
  60 Others 533 Jute
    811 Coconuts
    813 Cashew
    822 Cinchona
    829 Arecaunut

Note:

(1)    Will include sale of plantation products.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0408 Food Storage and Warehousing    
    101 Food
    102 Storage and Warehousing
    103 Nutrition and Subsidiary Food
    104 Receipts on account of World for Food Programme commodities under Project No.259 (1)
    800 Other Receipts

Note:

(1)    This minor head will appear in the books of Government of Rajasthan for transferring amount representing sale proceeds of commodites received from World for Food Programme.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0415 Agricultural Research and Education    
    003 Receipts from Training
    103 Receipts from Agriculture research Stations orchards etc.
    104 Receipts from Agricultural Education.

 

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0425 Cooperation    
    101 Audit Fees
    800 Other Receipts

 

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0435 Other Agricultural Programmes    
    102 Fees for quality control grading of Agricultural products
    104 Soil and Water Conservation
    501 Services and Service Fees (1)
    800 Other Receipts

Note:

(1)    Includes receipts on account of rents, lease charges for storage and warehousing of agricultural products.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0506 Land Reforms    
    101 Receipts from regulations/consolidations of land holdings and tenancy (1)
    103 Receipts from maintenance of land Records
    800 Other Receipts

Note :

(1)    Will include receipts on account of land ceiling for Agricultural Land. Revenue expenditure on account of Land ceiling for Agricultural Land will be recorded under minor head '102 Consolidation of Holdings' below major head �2506 Land Reforms�.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0515 Other Rural Development Programmes    
    101 Receipts under Panchayati Raj Acts
    102 Receipts from community development Projects
    800 Other Receipts

 

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0551 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
0552 North Eastern Areas  

Minor heads corresponding to functional major heads/sub-major heads may be opened as necessary.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0575 Other Special Areas programmes
  01 Dangs District    
  02 Backward Areas    
  03 Tribal Areas    
  60 Others    
  04 Ladakh Autonomous Hill Development Council    
  05 Jharkand Area Autonomous Council    

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

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0701 Major and Medium Irrigation    
  01 Major Irrigation-Commercial  

(Each project will be a minor head) (1)

  02 Major Irrigation-Non-Commercial  

(Each project will be a minor head) (1)

  03 Medium Irrigation-Commercial  

(Each project will be a minor head) (1)

  04 Medium Irrigation-Non-Commercial  

(Each project will be a minor head) (1)

  80 General

800

Other Receipts

Notes:

(1)    The receipts under these minor heads will be classified under the following sub-heads as deemed necessary.

  1. Sale of water for irrigation purposes.
  2. Sale of water for domestic purposes.
  3. Sale of water for other purposes.
  4. Sale proceeds from canal plantations.
  5. Navigation receipts.
  6. Water Power.
  7. Workshop receipts.
  8. Other Receipts - to include receipts on account of rent of buildings, furniture etc. and fines for infringement of canal Rules.
  9. Indirect Receipts- to include portions of Land revenue due to irrigation works, betterment levy and irrigation cess.
  10. Owners' rate.
  11. Other items.
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0702 Minor Irrigation    
  01 Surface Water 101 Receipts from water tanks
    102 Receipts from lift irrigation Schemes
    103 Receipts from diversion schemes
    800 Other Receipts
  02 Groundwater 101 Receipts from tube wells
    800 Other Receipts
  03 Command Area Development   (Each Command Area Development Authority will be a minor head)
    800 Other Receipts
  04 Flood Control 101 Anti sea erosion Project
    102 Flood Control Project
    103 Drainage Project
    800 Other Receipts
  80 General 800 Other Receipts

 

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0801 Power    
  01 Hydel Generation   Each Scheme will be a minor head (1)
    800 Other Receipts
  02 Thermal power Generation   Each Scheme will be a minor head (1)
    800 Other Receipts
  03 Nuclear Power Generation   Each Scheme will be a minor head (1)
    800 Other Receipts
  04 Diesel/Gas Power Generation   Each Scheme will be a minor head (1)
    800 Other Receipts
  05 Transmission & Distribution   Each Scheme will be a minor head (1)(2)
    800 Other Receipts
  06 Rural Electrification    
    800 Other Receipts
  80 General    
    800 Other Receipts

Notes:

(1)    Will be divided into the sub-heads 'Sale of Power' and 'Other receipts', of which the latter will include receipts under the 'Electricity (Supply) Act'.

(2)    This will include receipts of schemes such as the 'Load despatching Stations', which cannot be identified with any other sub-major head.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0802 Petroleum    
    101 Cess on indigenous crude oil
    103 Petroleum Concession Fees and Royalties
    104 Receipts under the Petroleum Act (1)
    105 Contribution towards redemption/servicing of Petroleum Bonds
    800 Other Receipts

Note:

(1)    Will be divided into the sub-heads "Collection by District Authorities" and "Other Collections".

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0803 Coal and Lignite    
    101 Coal concession fees and royalties
    800 Other Receipts

 

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0810 Non Conventional Sources of Energy    
    101 Bio-Energy
    102 Solar
    103 Wind
    800 Others

 

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0851 Village and Small Industries 101 Industrial Estates (1)
    102 Small Scale Industries
    103 Handloom Industries
    104 Handicrafts Industries
    105 Khadi and Village Industries
    106 Coir Industries
    107 Sericulture Industries
    108 Powerloom Industries
    200 Other Village Industries
    800 Other Receipts

Note:

(1)    This minor head will record receipts on account of rent, lease charges and other amenities provided at the Industrial Estates. Receipts from Government units located at the Industrial Estates will, however, be recorded under relevant minor heads under this major head.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0852 Industries    
  01 Iron and Steel Industries 101 Mining (1)
    105 Manufacture (2)
  02 Cement and Non-Metallic Mineral Industries 205 Cement
    800 Other Receipts
  03 Fertilizer Industries 004 Research and Development
    800 Other Receipts
  04 Petrochemical Industries    
  05 Chemical Industries    
  06 Engineering Industries 101 Other Industrial Machinery Industries
    102 Transport Equipment Industries
    103 Other Engineering Industries
    203 Electrical Engineering Industries
  07 Telecommunication and Electronic Industries 101 Telecommunications
    202 Electronics
    800 Other Receipts
  08 Consumer Industries 201 Sugar
    202 Textiles
    204 Drugs and Pharmaceuticals
    205 Leather
    215 Paper and Newsprint
    600 Others
  09 Atomic Energy Industries 103 Thorium Extraction
    106 Waste Treatment Facilities
    201 Atomic Mineral Development
    202 Nuclear Fuel Complex
    203 Fuel Reprocessing
    204 Heavy Water Plant
    208 Rare Earth Development
    800 Other Receipts
  80 General    

Notes:

(1)    The following will be the sub-heads:

  1. Licence fees
  2. Services and service fees
  3. Fines, Penalties etc.
  4. Other receipts

(2)    The following will be the sub-heads:

  1. Receipts from Price Control of Iron and Steel
  2. Services and service fees
  3. Fines, Penalties etc.
  4. Other receipts
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0853 Non-ferrous Mining and Metallurgical Industries    
    101 Geological Survey of India
    102 Mineral concession fees, rents and royalties
    103 Receipts under the Carbide of Calcium Rules (1)
    104 Mines Department
    800 Other Receipts

Note:

(1)    Divided into the sub-heads 'Collections by District authorities' and 'Other collections'.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0875 Other Industries    
  01 Opium and Alkaloid Industries 107 Ghazipur Opium Factory
    108 Neemuch Opium Factory
    109 Ghazipur Alkaloid Works Factory
    110 Neemuch Alkaloid Works
    800 Other Receipts
  02 Other Industries 102 Licence fees
    103 Fines and Penalities
    105 Receipts of each Departmental Commercial Undertaking (Name of undertaking)
    501 Services and Service Fees
    800 Other Receipts
  03 Development of Backward Areas 800 Other Receipts
  60 Others 800 Other Receipts

 

MAJOR /SUB-MAJOR HEADS MINOR HEADS
1001 Indian Railways -Miscellaenous Receipts     
  01 Commercial Lines 101 Special Surcharges on Passenger Fares (towards accident compensation etc.) (5)
    102 Subsidy from General Revenues towards Dividend Relief and other concessions (6)
    103 Government share of Surplus Profits from subsidised companies (2)
    104 Sale of Land-Subsidised Companies (3)
    105 Railway Recruitment Board
    200 Miscellaneous Receipts (4)
  02 Strategic Lines 101 Special Surcharge on Passenger Fares (towards accident compensation etc.) (5)
    102 Subsidy from General Revenues towards Dividend Relief and Other Concessions (6)
    103 Government share of Surplus Profits from subsidised companies (2)
    104 Sale of Land-Subsidised Companies (3)
    200 Miscellaneous Receipts (4)

Notes:

(1)    The major head will record miscellaneous receipts in respect of department not connected with the working expenses of railways.

(2)    This minor head record receipts from subsidised Railways in which Governments had no Capital interest

(3)    There will be a sub -head for each Railways.

(4)    This minor head includes all unclassified receipts e.g. receipts of the Coal Grading Board, interest on capital expenditure during construction on deposit works, dividends and profits from investment in commercial undertakings etc.

(5)    All amounts levied as surcharge on passengers Tickets (towards Accident Compensation etc. introduced from 1.1.74) will be booked under this head.

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

  1. Strategic lines.
  2. National investments.
  3. Ore lines.
  4. Non strategic portion of North East Frontier Railways.
  5. Unremunerative branch lines.
  6. New lines taken up on or after 1.4.55 on other than financial considerations.
  7. Other new lines during the period of moratorium.
  8. Works in progress.
  9. Ferries.
  10. Welfare buildings
MAJOR / SUB-MAJOR HEADS MINOR HEADS
1002 Indian Railways-Commercial Lines-Revenue Receipts    
  01 Coaching Earnings 101 Passengers
    102 Special Trains and reserved Carriages
    103 Luggage
    104 Parcels
    105 Other Coaching traffic
    106 Transport of Post Office Mails
    107 Miscellaneous Coaching Receipts
    900 Deduct-Refunds
  02 Goods Earnings 102 Fuel
    103 General Merchandise
    104 Military Traffic
    105 Live Stock
    106 Railway materials other than coal and coke
    107 Miscellaneous Goods Earnings
    108 Gross earnings from Road Services
    900 Deduct-Refunds
  03 Sundry Other Earnings 011 Rents and Tolls
    101 Electric Telegraph earnings
    102 Receipts from Catering Department
    103 Overhead Charges and profits recovered on work done for outside parties and or sales of stores
    104 Sale proceeds of unclaimed and damaged goods
    105 Sale proceeds of Grass and trees on the line
    106 Sale proceeds of unserviceable revenue scrap (not creditable to DRF, DF, DLW(R) or Suspense)
    701 Miscellaneous
    900 Deduct-Refunds
  04 Suspense    
    101 Traffic Account
    102 Demands recoverable
    200 Other Railways

 

MAJOR / SUB-MAJOR HEADS MINOR HEADS
1003 Indian Railways-Strategic Lines Revenue Receipt    
  01 Coaching Earnings 101 Passengers
    102 Special Trains and reserved carriages
    103 Luggage
    104 Parcels
    105 Other Coaching Traffic
    106 Transport of Post Office Mails
    107 Miscellaneous Coaching Receipts
    900 Deduct-Refunds
  02 Goods Earnings 102 Fuel
    103 General Merchandise
    104 Military Traffic
    105 Live Stock
    106 Railway materials other than Coal and Coke
    107 Miscellaneous Goods Earnings
    108 Gross Earnings from Road Services
    900 Deduct-Refunds
  03 Sundry other Earnings 011 Rents and Tolls
    101 Electric Telegraph Earnings
    102 Receipts from Catering Department
    103 Overhead charges and profits recovered on work done for outside parties and on sales of stores
    105 Sales proceeds of Grass and trees on the lines
    106 Sales proceeds of Unserviceable revenue scrap (not creditable to DRF, DF, ACF, OLW(R) or Suspense)
    701 Miscellaneous
    900 Deduct-Refunds
  04 Suspense 101 Traffic Account
    102 Demands recoverable
  60 Other Railways    

 

MAJOR / SUB-MAJOR HEADS MINOR HEADS
1051 Ports and Light Houses    
  01 Major Ports 101 Receipts from ferry services
    102 Receipts from Welfare Organisations for seamen
    103 Registration and other fees
    800 Other Receipts
  02 Minor Ports 101 Receipts from Ferry Services
    102 Receipts from Welfare Organisations for seamen
    103 Registration and other Fees
    800 Other receipts
  03 Light Houses and Lightships 101 Light Dues
    102 Contributions
    800 Other Receipts
  80 General 800 Other Receipts

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

1052

Shipping

   
 

01 Overseas Shipping

101

Survey fees

   

102

Registration and other fees

   

103

Receipts from Shipping services (1)

   

800

Other Receipts

 

02 Coastal Shipping

101

Survey Fees

   

102

Registration and other fees

   

103

Receipts from Shipping services (1)

   

800

Other Receipts

 

80 General

800

Other Receipts

Note:

(1)    This will include freight passage and tonnage of Government run shipping services.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
1053 Civil Aviation (1)    
    501 Services and Service Fees
    800 Other Receipts

Note:

(1)    Receipts on account of state aircraft not meant for regular public service should be booked under major head '0070-Other Administrative Services'.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
1054 Roads and Bridges    
    101 National High Ways Permanent Bridges (2)
    102 Tolls on Roads (1)
    800 Other Receipts (3)

Notes:

(1)    Please refer to Note (2) below the major head '0042- Taxes on Goods and Passengers'.

(2)    Please see Note (1) below the major head '8225'. The fees collected shall be accounted for under a sub-head "Fees for use of National Highways permanent Bridges."

(3)    This minor head will also record receipts on accounts of Hire Charges of Machinery & equipment.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
1055 Road Transport Each Departmental undertaking will be a minor head (1)
    101 Receipts under Rail Road Coordination
    800 Other Receipts

Note:

(1)    Each Government run transport service will be treated as a sub-head with suitable detailed heads such as "Traffic Receipts", "Workshop Receipts" etc.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
1056 Inland Water Transport Each Departmental undertaking/Project will be a minor head (1) (2)
    800 Other Receipts

Notes:

(1)    Each Government run transport service will be treated as a sub-head with suitable detailed heads such as "Traffic Receipts", 'Workshop Receipts' etc.

(2)    Ferry receipts collected by Public Works Department will be credited under '1054-Roads and Bridges-Tolls on Roads'.

MAJOR/ sub-major heads MINOR HEADS
1075 Other Transport Services    
    101 Receipts from River Training Works
    800 Other Receipts

 

MAJOR / SUB-MAJOR HEADS MINOR HEADS
1201 Postal Receipts (1)    
    101 Sale of Postal Stamps (2)
    102 Commission on Money Orders and Postal Orders
    104 Sale of Pass Port Fee Stamps (6)
    105 Sale of Central Recruitment Fee Stamps (7)
    106 Sale of Passport Application Forms (8)
    107 Sale of UPSC Forms (9)
    200 Other Services and Service Fees (4)
    201 Net Receipt from other postal Administrations (3)
    800 Other Receipts (1) (5)
    901 Deduct - Net payments to other Postal Administrations (3)

Notes:

(1)    Joint Postal and Telecommunication receipts may be accounted for under the minor head 'Other receipts' under a distinct sub-head prior to their allocation, and on their allocation, the amounts may be transferred to the concerned minor heads/sub- heads below '1201 Postal Receipts' and '1225-Telecommunication Receipts' as the case may be.

(2)    This minor head will include postage realised in cash and through sale of postage stamps which may be shown under distinct sub-heads.

(3)    One of these heads will be operated according as the transactions in a year results in net receipts or net payments, and if it is a net payment, it will be included in the relevant Demands for Grant.

(4)    This minor head will be divided into suitable sub-heads to record service fees for different types of services rendered by the P & T Department relating to postal services (e.g.) Fees for window delivery tickets, post boxes and bags, rent and taxes etc., special recoveries of rent from professional letter writers, recoveries from other Government departments for services rendered, advertisement receipts etc.

(5)    This will include receipts from sale of publications and forms and proceeds from sale of waste paper, dead stock etc., in respect of office furniture and other miscellaneous items.

(6)    This Minor Head will comprise of the following sub-heads :-

  1. Gross Amounts realised by sale of Passport fees stamps.
  2. Deduct-Amounts transferred to "0070- Other Administrative Services- Other Services-Passport and visa fees."
  3. Net Amount of fees retained by the Postal Department-Commission on sale of Passport fees stamps.

(7)    This minor head will have the following Sub-heads :

  1. Gross amount realised by sale of Central Recruitment Fee Stamps.
  2. Deduct amount transferred to "0051-Public Service Commission-UPSC/SSC Examination Fees"
  3. Net amount of fees retained by the department as Service Charges-Commission on sale of Recruitment Fee Stamps.

At the end of the financial year, no amount will remain booked under sub-head (i) above.

(8)    This minor head will comprise of the following sub-headr :-

  1. Gross Amounts realised by sale of Passport Application Forms.
  2. Deduct - Amounts transferred to "0070 Other Administrative Services - 60 Other Services - 116 Passport Fees",
  3. Net amount of fees retained by the Postal Department - "Commission on sale of Passport Application Forms".

(9)    This minor head will he divided into following sub-heads

  1. Gross amount realised by sale of UPSC Forms.
  2. Deduct-Amount transferred to '0051-Public Service Commission-104 UPSC/SSC Examination Fees".
  3. Net amount of fees retained by the Postal Department-Service Charges for sale of UPSC Forms.
MAJOR / SUB-MAJOR HEADS MINOR HEADS
1225 Telecommunication Receipts (1)    
  01 Telephones (Urban) 101 Rent and Call Charges
    102 Rent on Telephone wires, circuits and instruments leased to others
    103 Receipts from Mahanagar Telephone Nigam Ltd. for network (Telephone) utilisation.
    104 Interest on loan component of the value of Assets of the Department of Telecommunication transferred to MTNL.
    105 Dividend on equity component of the value of assets of the Department of Telecommunication transferred to MTNL.
    106 Data Network
    200 Other Services and Service Fees (2)
    201 Net Receipts from other Telephone Administrations
    799 Suspense (8)
    800 Other Receipts (1)(3)
    901 Deduct - Net payments to other Telephone Administrations
  02 Telephones (Rural) 101 Rent and Call Charges
    200 Other Services and Service Fees (2)
    799 Suspense (8)
    800 Other Receipts (1)(3)
  03 Telegraphs 101 Telegrams (4)
    102 Telex (5)
    103 Rent of telegraph wires and circuits leased
    104 Receipts from Mahanagar Telephone Nigam Ltd. for network (Telex) utilisation.
    200 Other Services and Service Fees (6)
    201 Net - Receipt from other telegraph Administration
    202 Net Receipt from other Radio Companies
    203 Foreign traffic exchange adjustment
    799 Suspense (8)
    800 Other Receipts (1) (7)
    901 Deduct - Net payments to other Telegraph Administration
    902 Deduct - Net payments to other Radio Companies
  04 Registration Fees from Prospective Subscribers. 101 Telephones
    102 Telex
    103 Leased Telecommunication Services.

Notes:

(1)    See Note (1) below Major Head 1201.

(2)    Suitable sub-heads may be opened for recording service fees for different types of services rendered. The following are some of the items covered by this minor head :-

  1. Installation, reconnection and shifting fees.
  2. Charges for breakage, provision of additional facilities coloured sets etc.

(3)    This Minor head- will include the following items for which distinct sub-heads may be opened.

  1. Royalties
  2. Miscellaneous items (Directories, Waste paper etc.)

(4)    This minor head will have the following sub-heads (Viz.)

  1. Telegrams-domestic and
  2. Telegrams-International.
  3. Besides, suitable sub-heads may be opened for revenue realised on Deposit Account systems, Press messages etc.

(5)    This minor head will have distinct sub heads for Rentals and Call charges

(6)    This minor head may be suitably divided into sub-heads to record the different types of services/Service fees recovered by the Telegraph Branch. The following are some of the items covered by this minor head.

  1. Charges for abbreviated telegraphic addresses
  2. Miscellaneous fees

(7)    This minor head will record the following items for which distinct sub-heads may be opened

  1. Royalties
  2. Receipts from Guarantors; and
  3. Miscellaneous receipts

(8)    This minor head will have the following detailed heads.

  1. Advance Revenue
  2. Accounts Receivable.

At the time of issue of bills, revenue will be directly booked to the relevant revenue head under "1225 Telecommunication Receipts" viz., current year's revenue. Advance revenue and previous year's revenue (if the accounts of the previous year are open, otherwise it will be treated as current year's revenue) by per contra debit (minus credit) to the head '1225 Telecommunications Receipts-Telephones or Telegraphs Accounts Receivable'. Subsequent recoveries of the bills will be credited to the detailed head 'Accounts receivable'.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
1275 Other Communication Services 102 Receipts from Monitoring Organisation
    103 Receipts from Wireless Planning and Coordination Organisation
    104 Telecommunications License Fee (1)
    208 Satellite system
    800 Other Receipts

Note:

(1)    This minor head will record receipts under the following sub-heads :-

  1. Cellular Services
  2. Basic Services
  3. Others (for Radio Paging etc.).
MAJOR / SUB-MAJOR HEADS MINOR HEADS
1401 Atomic Energy Research    
    101 Licence fees
    103 Receipts from Health Schemes
    201 Receipts from Sales and Services of Bhaba Atomic Research Centre
    203 Receipts from sales and services of Atomic Minerals Division
    800 Other Receipts

 

MAJOR /SUB-MAJOR HEADS MINOR HEADS
1425 Other Scientific Research    
    101 Oceanographic Research
    102 Space Research
    103 National Test House
    201 Survey of India
    800 Other Receipts

 

MAJOR / SUB-MAJOR HEADS MINOR HEADS
1452 Tourism    
    103 Receipts from Tourists Transport
    104 Promotion and Publicity
    105 Rent and Catering Receipts
    800 Other Receipts

 

MAJOR / SUB-MAJOR HEADS MINOR HEADS
1453 Foreign Trade and Export Promotion 101 Receipts from Export Trade
    102 Import licence Application fees
    103 Export Licence Application Fees
    201 Receipts from Kandia Free Trade Zone
    202 Receipts from Santacruz Electronic Export Processing Zone
    204 Receipts from NOIDA Export Processing Zone
    205 Receipts from Madras Export Processing zone
    206 Receipts from Cochin Export Processing Zone.
    207 Receipts from Visag Export Processing Zone.
    800 Other Receipts
    900 Deduct-Refunds

 

MAJOR / SUB-MAJOR HEADS MINOR HEADS
1456 Civil Supplies    
    800 Other Receipts

 

MAJOR / SUB-MAJOR HEADS MINOR HEADS
1475 Other General Economic Services 012 Statistics
    101 Fees realised under the Monopolies and Restrictive Trade Practices Act,1969
    102 Patent Fees
    103 Fees for Registration of Trade Marks
    104 Receipts from certification marking and testing fees
    105 Regulation of Joint Stock Companies (1)
    106 Fees for stamping weights and measures
    107 Census
    108 Trade Demonstration and publicity
    109 Sale Proceeds of Liquor etc. (4)
    200 Regulation of other business undertakings (2)
    201 Land Ceilings (Other than agricultural land)
    202 Meteorology
    800 Other receipts (3)

Notes:

(1)    This will include fees and other receipts realised under the Companies Act and commission received by court liquidators under Banking Companies Act.

(2)    This minor head will include receipts from the Administration of Indian Partnership Act, Money Lenders Act, Chit Funds Act, and fees under Insurance Act.

(3)    Will include receipts towards issue of capital under the Capital Issues (Control) Act, 1947. Receipts on account of Emergency Risks (Goods) Insurance Schemes / Emergency Risks (Undertakings) Insurance Scheme / War Risks (Marine Hulls ) Reinsurance Scheme / Emergency Risks (Factories) Insurance Scheme may be recorded under distinct sub-heads under this minor head.

(4)    This minor head will record the sale proceeds (Other than portions pertaining to sales tax and Excise duties) on account of sale of liquor etc. in States/Union Territories which purchase and sell liquor, Country spirits, Country fermented liquor etc. as a trading operation. The excise duty on such sales, however continue to be recorded under "0039-State Excise".

 
 
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Last Updated : 22 Mar,2014