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
Energy

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2801 Power    
  01 Hydel Generation 001 Direction and Administration
    005 Investigation
    052 Machinery and Equipment
    101 Purchase of Power
    799 Suspense
    800 Other expenditure Each Hydroelectric Scheme will be a minor head (1).
  02 Thermal Power Generation 001 Direction and Administration
    005 Investigation
    052 Machinery and Equipment
    101 Purchase of Power
    102 Badarpur Thermal Power Station.
    799 Suspense
    800 Other expenditure Each Thermal Power Scheme (2)
  03 Nuclear Power Generation    
    001 Direction and Administration
    005 Investigation
    052 Machinery and Equipment
    101 Fuel Inventory
    103 Waste Management
    799 Suspense
    800 Other expenditure
      Each Nuclear Power Scheme
  04 Diesel/Gas Power Generation 001 Direction and Administration
    005 Investigation
    052 Machinery and Equipment
    799 Suspense
    800 Other expenditure Each Diesel/Gas Power Scheme (3)
  05 Transmission and Distribution (4) 001 Direction and Administration
    005 Investigation
    052 Machinery and Equipment
    799 Suspense
    800 Other expenditure Each Transmission/ Distribution Scheme
  06 Rural Electrification 001 Direction and Administration
    005 Investigation
    052 Machinery and Equipment
    101 Purchase of Power
    799 Suspense
    800 Other expenditure
  80 General 001 Direction and Administration
    003 Training
    004 Research and Development
    005 Investigation
    101 Assistance to Electricity Boards (5)
    800 Other expenditure

Notes:

(1)    The sub-heads will be (i) Head Works (ii) Hydro-Electric Installation, (iii) Transmission.

(2)    The sub heads will be (i) "Power House and Ancillary Works", (ii) "Transmission and Distribution'.'

(3)    The sub-heads will be (i) Power Plant and Ancillary Works, (ii) Transmission and Distribution.

(4)    This sub-major head is intended to record common "Transmission and Distribution Schemes", if any, which cater to either Hydro, Thermal or Diesel schemes, and cannot be identified with the particular type of generation system.

(5)    Recoveries of overpayments of Assistance to Electricity Boards shall be adjusted under distinct sub-head "Deduct-Recoveries of overpayments of Assistance" below this major head.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2802 Petroleum    
  01 Exploration and Production of Crude Oil and Gas    
    001 Direction and Administration
    003 Training
    004 Research and Development
    101 Assistance for Oil and Gas Exploration
    102 Off-Shore oil Development and Production
    104 On-shore oil Development and Production
    105 Gas Development and Production
    106 Payment of net proceeds of cess on Indigenous Crude to Oil Industry Development Board
    800 Other expenditure
  02 Refining and Marketing of Oil and Gas    
    001 Direction and Administration
    101 Refining of Oil
    102 Marketing of Oil
    103 Marketing of Gas
    800 Other expenditure
  80 General    
    101 Payment to Oil Companies in settlement of their claims under administered pricing


MAJOR / SUB-MAJOR HEADS MINOR HEADS
2803 Coal and Lignite    
    001 Direction and Administration (1)
    003 Training
    004 Research and Development
    101 Assistance to coal and lignite companies
    800 Other expenditure

Note:

(1)    This minor head will include 'Payments to Coal Board against collection of cess on coal and coke' as a distinct sub-head. This will also include expenditure of the Coal Controller and his establishment, subsidies for transport of coal, expenditure on schemes for guarantee of advances to collieries etc.



MAJOR / SUB-MAJOR HEADS MINOR HEADS
2810 Non-Conventional Sources of Energy    
  01 Bio-energy 001 Direction and Administration
    003 Training
    004 Research and Development
    101 National Programme for biogas development
    102 Community and Institutional Biogas Development.
    103 Biomass
    800 Other expenditure
  02 Solar    
    101 Solar Thermal Energy Programme.
    102 Photovoltaic
    800 Other expenditure
  03 Wind    
    004 Research and Development
    103 Demonstration
    104 Wind Energy Centre.
    800 Other expenditure
  60 Others    
    101 Choolah
    103 Energy from Urban and Agricultural Wastes
    600 Other Sources of Energy.
    800 Other expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
2820 Energy Co-ordination and Development  


(f)    Industry and Minerals

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2851 Village and Small Industries (1)    
    001 Direction and Administration (2)
    003 Training (2)
    004 Research and Development (2)
    101 Industrial Estates (3)
    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 Monitoring and Evaluation
    110 Composite village and Small Industries and Co-operatives
    111 Employment Scheme for Unemployed Educated Youths
    200 Other Village Industries
    800 Other expenditure

Notes:

(1)    The working Expenses of departmental commercial undertakings relating to 'Village and Small Industries' may be recorded under suitable sub-heads as indicated below:-

Management
Operation and maintenance
Renewals and replacements
Buildings
Machinery and equipment
Other expenditure (to record interest on capital and contribution to funds etc.)

Co-operation for specific industry will be booked under a separate sub-head (e.g.) Handloom Co-operatives, Sericulture Co-operatives etc

(2)    This 'minor heads' will be down graded to the level of sub-heads when expenditure on them is solely for a specific industry (e.g.) Handloom, Handicrafts, Coir etc.

(3)    This minor head will record expenditure on the management and maintenance of Industrial Estates. There will be a distinct sub-head for each Industrial Estate. Expenditure on Government Units in the Industrial Estates, will however, be recorded under the relevant programme minor heads under this major head.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2852 Industries (1)    
  01 Iron and Steel Industries (2)    
    101 Mining
    105 Manufacture
  02 Cement and Non-metallic Mineral Industries (2)    
    205 Cement
    600 Others
  03 Fertilizer Industries    
    004 Research and Development
    101 Fertilizer Subsidy
    800 Other expenditure
  04 Petrochemical industries    
  05 Chemical and Pharmaceutical Industries    
    205 Chemicals and Pesticides
    206 Drugs and Pharmaceuticals
  06 Engineering Industries (2)    
    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 expenditure
  08 Consumer Industries (3)    
    101 Edible Oils
    201 Sugar
    202 Textiles
    204 Leather
    206 Distilleries
    215 Paper and Newsprint
    600 Others (4)
  09 Atomic Energy Industries    
    001 Direction and Administration
    101 Isotopes
    102 Atomic Fuels
    103 Thorium Extraction
    104 Fabrication of Equipment
    106 Waste Treatment Facilities
    200 Common Facilities
    201 Atomic Minerals Development
    202 Nuclear Fuel Complex
    203 Fuel Reprocessing
    204 Heavy Water Plant
    208 Rare Earth Development
    209 Centre for Advanced Technology
    800 Other expenditure
  80 General    
    001 Direction and Administration
    003 101 Industrial Education-Research and Training Standardisation and Quality Control
    102 Industrial Productivity
    103 Tariff and Price Regulation
    800 Other expenditure

Notes:

(1)    Each departmental commercial undertaking will appear as a minor head under the sub-major heads appropriate to the nature of industry developed by the undertaking.

The minor head for each departmental commercial undertaking may have the following standard sub heads with suitable detailed heads thereunder:-

Management

Machinery and Equipment

Operation and Maintenance

Suspense

Renewals and Replacements

Other expenditure

Buildings

(2)    The minor heads under these sub-major heads will include expenditure on regulation and development of the categories of industries represented by them.

(3)    The minor heads under this sub-major head have the following sub-heads:-

Direction and Administration
Research and Development
Subsidies
Assistance to cooperatives
Other expenditure

(4)    Will include Vanaspati, Food Beverages, Jute, Salt, Photo films, Soap, Plastics as sub-heads.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2853 Non ferrous Mining and metallurgical Industries    
  01 Geological Survey of India 001 Direction and Administration (1)
    003 Training
    004 Research and Development
    005 Investigation
    101 Survey and Mapping
    102 Mineral Exploration
    200 Other Explorations
    800 Other expenditure
  02 Regulation and Development of Mines    
    001 Direction and Administration (1)
    003 Training
    004 Research and Development
    101 Survey and Mapping
    102 Mineral Exploration
    104 Bureau of Mines
    190 Assistance to Public Sector and other undertakings for Mineral Exploration
    800 Other expenditure (2)

Notes:

(1)    This will include expenditure on the administration of Section 16 of the Mines and Minerals Regulation Act.

(2)    This minor head will record miscellaneous expenditure which is not allocable to the other prescribed minor heads, such as payment to Railways on account of freight concessions etc.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2875 Other Industries    
  01 Opium and Alkaloid Industries    
    001 Direction and Administration
    107 Ghazipur Opium Factory (1)
    108 Neemuch Opium factory (1)
    109 Ghazipur Alkaloid Works (2)
    110 Neemuch Alkaloid Works (2)
  60 Other Industries    
    190 Assistance to Public Sector and Other Undertakings
    800 Other expenditure

Notes:

(1)    These minor heads will have the following sub-heads with suitable detailed heads thereunder: -

Working Expenses- 

Management
Purchase of Opium
Repairs and Maintenance
Buildings
Machinery and Equipment
Suspense
Transfer to Depreciation Reserve Fund
Other expenditure
Deduct-Value of Opium transferred to Alkaloid Works

The sub-head "Other expenditure" will include pensions / gratuities and interest on capital and contributions to Funds.

The sub-head "Management" will include proportionate expenditure of Bureau of Narcotics recorded under the minor head "Narcotics Control" below the major head "2070-Other Administrative Services".

(2)    These minor heads will have the following sub-heads with suitable detailed heads thereunder:-

Working expenses-

Management
Value of Opium transferred from Opium Factories
Buildings
Repairs and Maintenance
Machinery and Equipment
Transfer to Depreciation Reserve Fund
Other expenditure

The sub-head "Other expenditure" will include pensions / gratuities and interest on capital.

The sub-head "Management" will include proportionate expenditure of Bureau of Narcotics recorded under the minor-head "Narcotics Control" below the major head "2070-Other Administrative Services".

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2885 Other Outlays on Industries and Minerals    
  01 Industrial Financial Institutions    
    101 Assistance to Industrial Finance Institutions
    102 Payments to Development Bank out of the Research and Development Cess.
    800 Other Expenditure
  02 Development of Backward Areas    
    101 Subsidies
    800 Other expenditure
  60 Others    
    800 Other expenditure


(g) Transport

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3001 Indian Railways-Policy Formulation, Direction, Research and Other Miscellaneous Organisation    
    004 Research, Designs and Standards Organisation
    005 Surveys (2)
    090 Railway Board (1)
    094 Miscellaneous Establishments (2)
    101 Statutory Audit including Pensionary Charges etc.(2)
    102 Payments to Worked Lines (4)
    103 Subsidised Companies (6)
    104 Appropriation to Accident Compensation Safety and Passengers Amenity Fund (2)(5)
    799 Suspense-Miscellaneous Advances (3)
    810 Miscellaneous charges (l)(2)
    901 Deduct-Amount met from Railway Pension Fund(2)

Notes:

(1)    Further sub-division into sub-heads / detailed heads etc. is available in APP IV to Indian Railways code for the Accounts Department.

(2)    These will be divided into the sub-heads (i) Commercial Lines and (ii) Strategic Lines.

(3)    This minor head will record the following transactions, pending adjustments to the final heads of account: -

  1. Charges, the allocation of which is not known or which cannot immediately be carried to a final head
  2. Inter- departmental transactions awaiting acceptance by other departments
  3. Expenditure irregularly incurred for other than Public purpose in anticipation of receipts of deposits or pending realisation of the amount expended
  4. Payments made in advance for stores to be supplied or transfer debits for value of stores supplied pending receipt of materials.

(4)    This minor head will be divided into sub-heads:-

  1. Net earnings paid to worked lines;
  2. Subsidy and rebate; and
  3. Miscellanous Payments.

(5)    This head will be operated by the Indian Railways only and will record the appropriation to Accident Compensation, Safety and Passenger Amenities Fund. The amount will be equal to the receipts and recorded under the minor head "Surcharge on passenger fares (towards Accident Compensation etc.)" under the major head "1001-Indian Railways-Miscellaneous Receipts".

(6)    There will be a sub-head for each Railway system and a detailed head for each Railway line under this head and will record payments of subsidy to Branch lines worked by the owning companies themselves and charges for land separately.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3002 Indian Railways-Commercial Lines-Working Expenses  
  01 General Superintendence and Services    
    108 General Management including general management services
    109 Financial Mangement
    110 Personnel Management
    111 Materials Management
    112 Way and Works Management
    113 Rolling Stock Management
    114 Electrical Management
    115 Signal and Telecommunication Management
    116 Traffic Management
  02 Repairs and Maintenance of Permanent Way and Works    
    117 Establishment in offices
    118 Maintenance of permanent way
    119 Maintenance of Bridge work and Tunnels including over/under bridges
    120 Maintenance of Service buildings (other than staff quarters and Welfare buildings)
    121 Water Supply, Sanitation and Roads (Other than staff quarters and welfare buildings)
    122 Other repairs and maintenance
    123 Special repairs pertaining to breaches, accidents including special revenue work
    129 Credits or Recoveries
  03 Repairs and Maintenance of Motive power    
    117 Establishment in offices
    125 Steam Locomotives
    126 Diesel Locomotives
    127 Electric Locomotives
    128 Rail cars, ferry steamers and other maintenance expenses
    129 Credits or recoveries
  04 Repairs and Maintenance of Carriage and Wagons    
    117 Establishment in offices
    129 Credits or recoveries
    130 Carriages
    131 Wagons
    132 Electric Multiple Unit Coaches
    133 Electrical General Services-Train lighting, fans and air conditioning
    134 Diesel Multiple Unit Coaches
    200 Miscellaneous Repairs and Maintenance Expenses
  05 Repairs & Maintenance of Plant and Equipment    
    117 Establishment in offices
    129 Credits or recoveries
    138 Plant and Equipment-Way and Works
    139 Plant and Equipment - Mechanical
    140 Plant and Equipment-Electrical
    141 Plant and Equipment-Signalling
    142 Plant and Equipment-Telecommunication
    143 Rental to P and T for Signalling and Telecommunication circuits
    144 Other Plant & Equipment-General and Traffic Departments
  06 Operating Expenses Rolling Stock and Equipment    
    125 Steam Locomotives
    126 Diesel Locomotives
    127 Electric Locomotives
    129 Credits or recoveries
    130 Carriages and Wagons
    137 EMU Coaches
    145 Traction (other than rolling stock) and General electrical services
    146 Signalling and Telecommunication
    147 Ferry Services and rail cars
  07 Operating Expenses-Traffic    
    117 Establishment in offices
    129 Credits or recoveries
    148 Station Operations
    149 Yard Operations
    153 Transhipment and repacking operations
    154 Trains Operations
    155 Safety
    200 Other Miscellaneous expenses
  08 Operating expenses-Fuel    
    129 Credits or recoveries
    156 Steam Traction
    157 Diesel Traction
    158 Electric Traction
  09 Staff Welfare and Amenities    
    052 Residential and Welfare Buildings - Repairs and Maintenance
    106 Canteen and Other staff amenities
    107 Educational facilities
    108 Medical Services
    129 Credits or recoveries
    282 Health and Welfare Services
    800 Miscellaneous Expenses
  10 Miscellaneous-Working expenses    
    101 Hospitality and Entertainment Expenses
    102 Catering
    103 Compensation-Claims
    104 Workmen's and other compensation claims
    105 Security
    106 Cost of Training of staff
    129 Credits or recoveries
    800 Other expenses
    900 Deduct-payment from ACSPF for accident compensation
  11 Provident Fund, Pension and Other Retirement Benefits    
    101 Superannuation and retiring pension
    102 Commuted Pension
    103 Ex-gratia pension
    104 Gratuities and Special contribution to Provident Fund
    107 Family Pension
    108 Death-cum-retirement gratuity
    109 Other allowances, other pensions and other expenses
    110 Contribution to Provident Fund
    111 Leave Encashment Benefits (1)
    129 Credits or recoveries
    901 Deduct-Amount met from Railway Pension Fund
  12 Appropriation to Funds    
    101 Appropriation to Depreciation Reserve Fund
    102 Appropriation to Pension Fund
  13 Suspense    
    101 Demands payable
    129 Credits or recoveries
    700 Miscellaneous advances

Note

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

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3003 Indian Railways-Strategic Lines-Working Expenses    
  01 General Superintendence and Services    
    108 General management including general management services
    109 Financial management
    110 Personnel management
    111 Materials management
    112 Way and Works management
    113 Rolling stock management
    114 Electrical management
    115 Signal and Telecommunication management
    116 Traffic management
  02 Repairs and Maintenance of permanent Way and Works    
    117 Establishment in offices
    118 Maintenance of permanent Way and Works
    119 Maintenance of Bridge work and Tunnels including roads over/under Bridges
    120 Maintenance of service buildings (other than staff quarters and Welfare buildings)
    121 Water Supply, Sanitation and Roads (other than Colonies, Staff quarters and Welfare buildings)
    122 Other repairs and Maintenance
    123 Special repairs pertaining to breaches, accidents etc. including special revenue work
    129 Credits or recoveries
  03 Repairs and Maintenance of Motive Power    
    117 Establishment in offices
    125 Steam locomotives
    126 Diesel locomotives
    127 Electric Locomotives
    128 Rail cars, Ferry steamers and other maintenance expenses
    129 Credits or recoveries
  04 Repairs and Maintenance of Carriages and Wagons    
    117 Establishment in offices
    129 Credits or recoveries
    130 Carriages
    131 Wagons
    132 Electric Multiple unit coaches
    133 Electrical General Services-Train lighting, fans and air conditioning
    134 Diesel Multiple Unit Coaches
    200 Miscellaneous repairs and maintenance expenses
  05 Repairs and Maintenance of Plant and Equipment    
    117 Establishment in offices
    129 Credits or recoveries
    138 Plant and Equipment-Way & Works
    139 Plant and Equipment -Mechanical
    140 Plant and Equipment-Electrical
    141 Plant and Equipment -Signalling
    142 Plant and Equipment-Telecommunication
    143 Rental to P and T for signalling and Telecommunication circuits
    144 Other Plant and Equipment-General and Traffic Departments
  06 Operation Expenses Rolling stock and Equipment    
    125 Steam Locomotives
    126 Diesel Locomotives
    127 Electric Locomotives
    129 Credits or recoveries
    130 Carriages and Wagons
    137 EMU Coaches
    145 Traction (other than Rolling stock) and General electrical services
    146 Signalling and Telecommunication
    147 Ferry services and rail cars
  07 Operating Expenses-Traffic    
    117 Establishment in offices
    129 Credits or recoveries
    148 Station Operations
    149 Yard Operations
    153 Transhipment and repacking operations
    154 Trains operations
    155 Safety
    200 Other Miscellanous expenses
  08 Operating Expenses- Fuel    
    129 Credits or recoveries
    156 Steam Traction
    157 Diesel Traction
    158 Electric Traction
  09 Staff Welfare and Amenities    
    052 Residential and Welfare Buildings - Repairs and Maintenance
    106 Canteen and other staff amenities
    107 Educational facilities
    108 Medical Services
    129 Credits or recoveries
    282 Health and Welfare Services
    800 Miscellaneous Expenses
  10 Miscellaenous Working Expenses    
    101 Hospitality and Entertainment Expenses
    102 Catering
    103 Compensation claims
    104 Workmen's and Other compensation claims
    105 Security
    106 Cost of Training of staff
    129 Credits or recoveries
    800 Other Expenses
    901 Deduct-Payment from ACSPF for Accident compensation
  11 Provident Fund, Pension and Other Retirement benefits    
    101 Superannuation and retiring pension
    102 Commuted Pension
    103 Ex-gratia pensions
    104 Gratuities and Special Contribution to Provident Fund
    107 Family Pension
    108 Death-cum-retirement gratuity
    109 Other allowances, other pensions and other expenses
    110 Contribution to Provident Fund
    111 Leave Encashment Benefits (1)
    129 Credits or recoveries
    901 Deduct-Amount met from Railway Pension Fund
  12 Appropriaton to Funds    
    101 Appropriation to Depreciation Reserve Fund
    102 Appropriation to Pension Fund
  13 Suspense    
    101 Demands payable
    129 Credits or Recoveries
    700 Miscellaneous Advances

Notes:

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


MAJOR / SUB-MAJOR HEADS MINOR HEADS
3005 Payments to General Revenues    
    101 Dividend to General Revenues (1)
    102
MAJOR / SUB-MAJOR HEADS MINOR HEADS
3006 Appropriation from Railway Surplus    
   

Contributions to General Revenues for Grants to States in lieu of Tax on Railway Passenger Fares
    103 Contributions to General Revenues for assisting the States for financing Safety works
    903 Deduct-Amount met from Railway Revenue Reserve Fund

Notes:

(1)    Divided into the sub-heads:-

  1. Current dividend.
  2. Deferred dividend in respect of the period from 1978-79 onwards.
  3. Subsidy to Railways towards Dividend Relief and other concesrions.
 
Latest News
 
Automated System of Allotment Govt. of Delhi (e-Awas)
Common Assistant Accounts Officer(Civil) Examination 2021(Part-I and Part-II)
Delhi Budget 2022-23 Citizen Participation
Discontinuation of physical printing of Government of India Gazettes
Draft Delhi Road Safety Policy
Economic_survey-2018-19
Empanelment of Ms ICSIL for hiring of contractual manpower
Extention of date Application for the post of Other Persons Members for Lok Adalats
For any Covid related information or queries please call 1031.
Guidelines for Modal RFP Documents
 
               
Social Media Handles
  facebook
  Youtube
  Kooapp
  Twitter
  Instagram
Important Links
 
Awarding Of Contracts
New Pension Scheme
Tender Document
 
Last Updated : 22 Mar,2014