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

(a)    Agriculture and Allied Activities

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2401 Crop Husbandry    
    001 Direction and Administration
    102 Food grain crops
    103 Seeds (1)
    104 Agricultural Farms (2)
    105 Manures and Fertilisers
    106 Import of Fertilizers
    107 Plant Protection
    108 Commercial Crops (3)
    109 Extension and Farmers' Training (4)
    110 Crop Insurance
    111 Agricultural Economics and Statistics
    112 Development of Pulses
    113 Agricultural Engineering (5)
    114 Development of Oil Seeds
    115 Scheme of Small/Marginal farmers and agricultural labour
    119 Horticulture and Vegetable Crops (6)
    195 Assistance to Farming Cooperation
    798 International Co-operation
    800 Other expenditure

Note:

(1)    This minor head will also record expenditure on seed farms.

(2)    This minor head will include expenditure on commercial farms and experimental farms other than seed farms (vide Note (1) above).

(3)    Expenditure on development of each type of commercial crop will be recorded under distinct sub-heads. Thus there will be distinct sub-heads for Jute, Cotton, Sugarcane, Potato, Tobacco, Coconut, Cashew, Arecanut, Pepper, Cardamom etc.

(4)    This minor head will record expenditure on information, publicity demonstration, farmers' training and education.

(5)    This minor head will include expenditure on agency for the hire and servicing of agricultural machinery and implements including tractors.

(6)    This minor head will include expenditure on schemes relating to fruits, vegetables, Nurseries, Kitchen gardens and Orchards, and suitable sub-heads for individual scheme or a group of schemes may be opened, with appropriate grouping under "Fruits", "Vegetables" and "Nursery". It will, however, exclude expenditure on forest nursery' which will be recorded under the major head '2406 Forestry and Wild life.'

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2402 Soil and Water Conservation    
    001 Direction and Administration
    101 Soil Survey and Testing
    102 Soil Conservation (1) (2)
    103 Land reclamation and Development
    109 Extension and Training
    800 Other expenditure

Notes:

(1)    This minor head will include schemes relating to desert areas, saline, alkaline and water logged areas, reclamation of ravine, heavy rainfall areas and forest areas, besides bunding works on agricultural lands.

(2)    This will include a sub-head "Water Conservation'.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2403 Animal Husbandry    
    001 Direction and Administration
    101 Veterinary Services and Animal Health (1)
    102 Cattle and Buffalo Development (2)
    103 Poultry Development
    104 Sheep and Wool Development
    105 Piggery Development
    106 Other Live Stock Development
    107 Fodder and Feed Development
    108 Insurance of Live Stock and Poultry
    109 Extension and Training
    111 Meat Processing
    113 Administrative Investigation and Statistics
    195 Assistance to Animal Husbandry Cooperatives
    800 Other expenditure

Notes:

(1)    Will include expenditure on prevention and control of animal diseases.

(2)    This minor head will include cattle breeding, cattle shows etc.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2404 Dairy Development (1)    
    001 Direction and Administration
    102 Dairy Development Projects (3)
    109 Extension and Training
    191 Assistance to Cooperatives and other Bodies (4) Each Milk Scheme will be a minor head (2)
    800 Other expenditure

Notes:

(1)    This major head will include expenditure on Milk Supply Schemes.

(2)(a)    Each Milk Supply scheme which has been declared as commercial will be treated as a minor head and will have the following sub-heads with suitable detailed heads thereunder, as may be found necessary, viz:-

  1. Administration 
  2. Procurement 
  3. Processing
  4. Distribution 
  5. Land and Buildings 
  6. Other expenditure

(b)    Milk Supply Schemes which are not declared as commercial will however be treated as sub-head below the Minor Head 'Diary Development Projects'.

(3)    Operation Flood Project will be a Sub-head under this minor Head.

(4)    National Diary Development Board will be a Sub-head under this minor Head.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2405 Fisheries    
    001 Direction and Administration
    101 Inland fisheries (1)
    102 Esturine / Brackish water Fisheries (1)
    103 Marine Fisheries (2)
    105 Processing, Preservation and Marketing
    109 Extension and Training
    110 Mechanisation and improvement of Fish Crafts
    120 Fisheries Cooperatives
    190 Assistance to Public Sector and Other Undertakings
    195 Assistance to Shipping Credit and Investment Company and other bodies
    800 Other expenditure (3)

Notes:

(1)    Landing and berthing facilities will be sub-heads.

(2)    In addition to sub-heads, as in Note (1) above, this minor head will have two more sub-heads viz., (i) off-shore fisheries and (ii) Deep sea fisheries. The latter covers pearl and chank fisheries.

(3)    Will include expenditure on acquarium and schemes for relief and welfare of fishermen.

MAJOR/SUB. MAJOR HEADS MINOR HEADS
2406 Forestry and Wild Life    
  01 Forestry    
    001 Direction and Administration
    003 Education and Training
    004 Research
    005 Survey and Utilization of Forest Resources
    013 Statistics
    070 Communications and Buildings
    101 Forest Conservation, Development and Regeneration
    102 Social and Farm Forestry (1)
    105 Forest Produce
    110 Expenditure on management of Ex- Zamindari Forest Estates
    111 Departmental working of Forest Coupes and Depots
    112 Rasin and Turpentine Factories (2)
    190 Assistance to Public Sector and Other Undertakings
    800 Other expenditure
  02 Environmental Forestry and Wild Life    
    110 Wild Life Preservation
    111 Zoological Park
    112 Public Gardens
    798 International Co-operation
    800 Other expenditure
  04 Afforestation and Ecology Development    
    101 National Afforestation and Ecology Development programme.

Notes:

(1)    This minor head will include expenditure relating to grassland schemes, orchards etc, within the forest area. It also includes economic plantations and plantations of quick growing species such as Teakwood, Ecalyptus, Bamboo, Matchwood etc.

(2)    Each factory will be recorded as a minor head with suitable sub-head thereunder.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2407 Plantations    
  01 Tea    
    015 Payment against collection of Cess
    016 Subsidy for replantation
    800 Other expenditure
  02 Coffee    
    015 Payment against collection of Cess
    016 Subsidies for Plantation
    800 Other expenditure
  03 Rubber    
    015 Payments against collection of Cess
    800 Other expenditure
  04 Spices    
    015 Payments against collection of Cess
    800 Other expenditure
  60 Others    
    533 Jute
    811 Coconuts
    813 Cashew
    822 Cinchona
    829 Arecanut


MAJOR / SUB-MAJOR HEADS MINOR HEADS
2408 Food, Storage and Warehousing (1)    
  01 Food    
    001 Direction and Administration
    003 Training (4)
    004 Research and evaluation (4)
    101 Procurement and Supply (2)
    102 Food Subsidies (3)
    103 Food Processing
    190 Assistance to Public Sector and Other Undertakings
    195 Assistance to Co-operatives
    798 International Co-operation
    800 Other expenditure (5)
  02 Storage and Warehousing (6)    
    001 Direction and Administration
    003 Training (4)
    004 Research and Evaluation (4)
    101 Rural Godowns Programme
    190 Assistance to Public Sector and Other Undertakings
    195 Assistance to Co-operatives
    800 Other expenditure

Notes:

(1)    This major head will be operated for the recording of expenditure of State Civil Supplies Department to the extent of their activities relating to procurement, storage and distribution of food grains and pulses. Expenditure on other activities of the State Civil Supplies Department will be recorded under the major head "3456-Civil supplies".

(2)    This minor head will record expenditure on trading schemes in food grains and pulses (including trading losses written off from Capital head). The element of subsidies under these schemes will be transferred and finally accounted for under the minor head "Food subsidies".

(3)    This minor head will include subsidy to the Food Corporation of India.

(4)    This minor head will include expenditure on Hapur Institute and Modern Rice Mills etc.

(5)    This minor head will include incidental expenses on Gift Food Grains from abroad.

(6) This Sub-Major head will include expenditure on cold storage facilities for fruits and vegetables.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2415 Agricultural Research and Education    
  01 Crop Husbandry    
    001 Direction and Administration
    004 Research
    120 Assistance to other Institutions
    150 Assistance to I.C.A.R
    277 Education
    800 Other expenditure
  02 Soil and Water Conservation 001 Direction and Administration
    004 Research
    120 Assistance to other Institutions
    150 Assistance to I.C.A.R.
    277 Education
    800 Other expenditure
  03 Animal Husbandry    
    001 Direction and Administration
    004 Research
    120 Assistance to other Institutions
    150 Assistance to I.C.A.R
    277 Education
    800 Other expenditure
  04 Dairy Development    
    001 Direction and Administration
    004 Research
    120 Assistance to other Institutions
    150 Assistance to I.C.A.R.
    277 Education
    800 Other expenditure
  05 Fisheries    
    001 Direction and Administration
    004 Research
    120 Assistance to other Institutions
    150 Assistance to I.C.A.R
    277 Education
    800 Other expenditure
  06 Forestry    
    001 Direction and Administration
    004 Research
    120 Assistance to other Institutions
    150 Assistance to I.C.A.R
    277 Education
    800 Other expenditure
  07 Plantations    
    001 Direction and Administration
    004 Research
    120 Assistance to other Institutions
    150 Assistance to I.C.A.R
    277 Education
    800 Other expenditure
  80 General 001 Direction and Administration
    004 Research
    013 Statistics
    120 Assistance to other Institutions
    150 Assistance to I.C.A.R.
    277 Education
    800 Other expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
2416 Agricultural Financial Institutions  
    (Each aided Institute will be a separate Minor Head)


MAJOR / SUB-MAJOR HEADS MINOR HEADS
2425 Co-operation (1)    
    001 Direction and Administration
    003 Training
    004 Research and Evaluation
    101 Audit of Co-operatives
    105 Information and Publicity
    106 Assistance to multipurpose rural co-operatives
    107 Assistance to credit co-operatives
    108 Assistance to other co-operatives
    109 Agriculture Credit Stabilisation fund
    190 Assistance to Public Sector and Other Undertakings
    277 Cooperative Education (2)
    800 Other expenditure

Note:

(1)    This major head will cover only such expenditure on co-operative ventures, which are of a Composite/General Type and cannot be properly identified with and classified under any of the various functional heads.

(2)    This minor head is intended to account for the transactions made to propagate the co-operative principles, ideology and philosophy amongst the members of Co-operative Societies.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2435 Other Agricultural Programmes    
  01 Marketing and quality control (I)    
    101 Marketing facilities
    102 Grading and quality control facilities
    190 Assistance to Public Sector and Other Undertakings
    800 Other expenditure
  60 Others    
    101 Scheme for Debt relief to farmers.
      Each Programme not covered elsewhere in this sub-sector will be a minor head

Note:

(1)    This sub major head will include expenditure on enforcement of Food Products Order, 1955 and the Cold Storage Order, 1965 to develop Food Products Industry and Cold Storage Industry on scientific lines and to make quality products available for internal market as well as for exports.

(b)    Rural Development

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2501 Special Programmes for Rural Development    
  01 Integrated Rural Development programme 001 Direction and Administration
    003 Training (Will cover TRYSEM Training of Rural Youth for self employment)
    101 Subsidy to District Rural Development Agencies
    800 Other expenditure
  02 Draught Prone Areas Development Programme    
    001 Direction and Administration
    101 Minor Irrigation
    102 Afforestation
    103 Pasture Development
    307 Soil and water conservation
    310 Animal Husbandry and Dairying
    800 Other expenditure
  03 Desert Development Programme    
    001 Direction and Administration
    101 Minor Irrigation
    102 Afforestation
    307 Soil and water conservation
    310 Animal Husbandry and Dairying
    800 Other expenditure
  04 Integrated Rural Energy Planning Programme 003 Training
    101 Development of Design and Approach for Area bound Block level IRE Projects
    105 Project Implementation
    109 Monitoring
  05 Waste Land Development 101 National Waste Land Development Programme
  06 Self Employment Programmes 101 Swarnajayanti Gram Swarozgar Yojana
    800 Other Expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
2505 Rural Employment (1)    
  01 National Programmes    
    702 Jawahar Gram Samridhi Yojan'
  60 Other programmes    
      Each Programme like employment guarantee scheme will be a minor head

Note:

(1)    Regarding urban oriented employment programmes, please see major head "2230-Labour and Employment-02 Employment".

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2506 Land Reforms (1)    
    001 Direction and Administration
    012 Statistics and Evaluation
    101 Regulation of Land Holding and Tenancy
    102 Consolidation of Holdings (2)
    103 Maintenance of Land Records
    104 Assistance to allottees of surplus Land
    800 Other expenditure

Notes:

(1)    This major head will include expenditure on land reforms relating to Agriculture Development and for the development and cultivation of ceiling surplus land assigned to the landless.

(2)    Expenditure on consolidation of holding for development of agriculture will be recorded under this head.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2515 Other Rural Development programmes    
    001 Direction and Administration
    003 Training
    004 Research
    101 Panchayati Raj
    102 Community Development
    103 Dry land Development Programme
    800 Other expenditure


(c)    Special Areas Programmes

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2551 Hill Areas  
  01 Western Chats  
  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
2552 North Eastern Areas    
    101 Contribution to Central Resource Pool for Development of North Eastern Region
      (Minor heads corresponding to functional major heads/sub-major heads may be opened as necessary)


MAJOR / SUB-MAJOR HEADS   MINOR HEADS
2553 MPs Local Area Development Scheme    
    101 Assistance to District Rural Development Agencies
    102 Assistance to Local Bodies.


MAJOR / SUB-MAJOR HEADS MINOR HEADS
2575 Other Special Area 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) Irrigation and Flood Control

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2701 Major and Medium Irrigation    
  01 Major Irrigation-Commercial    
    001 Direction and Administration
    052 Machinery and Equipment
    799 Suspense
  02 Major Irrigation-Non-Commercial    
    001 Direction and Administration
    052 Machinery and Equipment
    799 Suspense
  03 Medium Irrigation-Commercial    
    001 Direction and Administration
    052 Machinery and Equipment
    799 Suspense
  04 Medium Irrigation - Non - commercial    
    001 Direction and Administration
    052 Machinery and Equipment
    799 Suspense
      (Each Project under each sub-major head will be a minor head (2)
  80 General(1)    
    001 Direction and Administration
    002 Data Collection
    003 Training
    004 Research
    005 Survey and Investigation
    006 Consultancy
    052 Machinery and Equipment
    190 Assistance to Public Sector and Other Undertakings
    799 Suspense
    800 Other expenditure
    901 Deduct-amount recovered from other Governments and agencies for common works

Notes :

(1)    Three sub-heads may be opened under the minor head 'Direction and Administration' below the sub-major head '80-General' to record the following expenditure :-

  1. expenditure on common establishment not pertaining exclusively to any of the sub-major heads under this major head or the corresponding Capital major head.
  2. Expenditure on common establishments not related to any particular project opened as minor heads under various sub-major heads.
  3. Expenditure on general planning and research connected with Irrigation, Navigation, Embankment and Drainage works.

(2)    Each project minor head will have the following sub-heads:

Direction and Administration (a)
Machinery and Equipment (a)
Suspense (a)
Other expenditure (b)

Each part or aspect of a project as may be found convenient (c)

  1. These sub-heads will record expenditure on establishment, special tools and plant and suspense transactions relating to the project as a whole and not identifiable with any particular scheme of the project.
  2. This sub-head will include interest on capital.
  3. Expenditure on extension and improvements, maintenance, etc, will be shown under the detailed heads 'Major/Minor works', 'Maintenance', etc. under each sub-head.
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2702 Minor Irrigation  
  01 Surface Water  
    101 Water Tanks
    102 Lift Irrigation Schemes
    103 Diversion Schemes
    104 Ayacut Development
    800 Other expenditure
  02 Ground water    
    005 Investigation
    016 Subsidy
    052 Machinery and Equipment
    103 Tube wells
    800 Other expenditure
  80 General(1)    
    001 Direction and Administration
    005 Investigation
    052 Machinery and Equipments
    190 Assistance to Public Sector and other undertakings
    191 Assistance to Local bodies
    799 Suspense
    800 Other expenditure

Note:

(1)    Will be operated where the expenditure cannot be identified with any of the sub-major heads above.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2705 Command Area Development (1)  
    Each command Area Development Authority will be a minor head

Note:

(1)    This major head is intended for recording expenditure on programmes for integrated development of selected command areas within the command of the major river valley projects and integrated development of agriculture and allied activities in other special areas such as dry areas, desert areas, hill areas etc. These programmes may be not only related to development of agriculture in these selected areas, but also other allied activities like development of fisheries, animal husbandry, link roads, storage, processing facilities for agricultural commodities, creation of marketing complexes etc.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2711 Flood Control and Drainage    
  01 Flood Control    
    001 Direction and Administration
    050 Land
    052 Machinery and Equipment
    103 Civil Works
    799 Suspense
    800 Other expenditure
  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
 
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Last Updated : 22 Mar,2014