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
General Services-2B

(a)    Organs of State

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2011 Parliament/State/Union Territory Legislatures    
  01 Parliament    
    101 Lok Sabha (1)
    102 Lok Sabha Secretariat
    103 Pay and Accounts Office - Lok Sabha
    104 Rajya Sabha
    105 Rajya Sabha Secretariat
    106 Pay and Accounts Office - Rajya Sabha
  02 State/Union Territory Legislatures    
    101 Legislative Assembly (1)
    102 Legislative Council (1)
    103 Legislative Secretariat
    104 Legislator's Hostel
    800 Other expenditure

Note:

(1)    These minor heads will include expenditure on discretionary grants by Presiding Officers, which may be shown under a distinct sub-head.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2012 President, Vice President/ Governor, Administrator of Union Territories    
  01 President    
    090 Secretariat
    101 Emoluments and allowances of the President
    103 Household Establishment (1)
    104 Sumptuary Allowances
    106 Entertainment Expenses
    107 Expenditure from Contract Allowance (3)
    108 Tour Expenses
    110 State Conveyance and Motor Cars (2)
    800 Other Expenditure (7)
  02 Vice President    
    090 Secretariat
    102 Discretionary Grants
    800 Other Expenditure (7)
  03 Governor/Administrator of Union Territories    
    090 Secretariat
    101 Emoluments and allowances of the Governor/Administrator of Union Territories
    102 Discretionary Grants
    103 Household Establishment (4)
    104 Sumptuary Allowances
    105 Medical Facilities (5)
    106 Entertainment Expenses
    107 Expenditure from Contract Allowance (3)
    108 Tour Expenses
    110 State Conveyance and Motor Cars
    111 Chief Commissioners (6)
    800 Other Expenditure (7)

Notes:

(1)    The charges on account of the establishment of the Military Secretary to the President, Comptroller of Government House and of his establishment and contingencies are recorded under this head. But the pay and allowances of the Military Secretary himself, Aides-de-Camp and Body Guards of the President are debited to Defence Estimates. If however, the incumbent of the post of Military Secretary to President is not a serving member of the Indian Armed Forces, his pay and allowances are debited to this head as a civil charge. This head includes the expenditure on the purchase of motor cars for the President.

(2)    Under this head are included charges on account of the purchases, upkeep and feed of State horses, repairs and upkeep of State Carriages and the maintenance of State Motor Cars.

(3)    These heads are meant for expenditure of a semi-private character such as stable establishments and contingencies, wages and allowances of household servants, etc., incurred by the President and the Governors, which is met from the contract grant. Charges on account of maintenance of State motor cars are also debited to this head, in the sub-major head"03".

(4)    This head includes all charges on account of pay and allowances etc. of the Military Secretary, Aid-de-camp and other staff and house hold personnel of the Governors of the States/Administrators of UT's and of their establishments and contingencies. This head also includes Entertainment allowance provided in column 4 of the second schedule to the Governors' (Allowances and Privileges) Order.

(5)    As the Governors of Maharashtra and Tamilnadu have a separate provision for "Surgeon and his establishments" in the second schedule to the Governors (Allowances and Privileges ) order, the expenses on their medical facilities will not be included under this minor head. In these States, expenditure on surgeon and his establishment will be recorded under the minor head "Household Establishment".

(6)    Charges of Lt. Governors/Chief commissioners of UTs administered by the Central Government and having no Legislature of their own are recorded under this head.

(7)    This head inter-alia includes:

  1. Travelling and equipment allowances of the President and Heads of States on appointment;
  2. Travelling allowance of Governors on retirement; and
  3. Expenditure on purchase of motor cars for Heads of States / Union Territories.
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2013 Council of Ministers    
    101 Salary of Ministers and Deputy Ministers (1)
    102 Sumptuary and other Allowances
    104 Entertainment and Hospitality Expenses
    105 Discretionary grant by Ministers
    106 Cabinet Secretariat
    107 Prime Minister's Office
    108 Tour Expenses
    800 Other Expenditure (2)

Notes:

(1)    The term "Ministers" will include Prime Minister and Chief Ministers. The minor head will also include the salary and allowances of "Parliamentary Secretaries". The expenditure on personal staff attached to Ministers/Deputy Ministers etc. will be recorded under Secretariat expenditure major head concerned except in the case of Prime Minister's office, which will be recorded under the minor head "Prime Minister's office" under this major head.

(2)    This minor head will include expenditure on telephone charges, light and water charges, maintenance and running of vehicles etc; rent of buildings, if any, acquired for residence of Ministers, and paid by the Public Works Department will, however, be recorded under "2216 Housing-01 Government. Residential Buildings-Lease charges".

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2014 Administration of Justice    
    101 Supreme Court
    102 High Courts
    103 Special Courts (3)
    104 Judicial Commissioners (Union Territories)
    105 Civil and Session Courts
    106 Small Causes Courts
    107 Presidency Magistrate's Courts
    108 Criminal Courts
    109 Coroners' Courts
    110 Administrators General and Official Trustees
    111 Official Assignees
    112 Official Receivers
    113 Sheriffs and Reporters
    114 Legal Advisers and Counsels (1)
    115 Central Administrative Tribunal
    116 State Administrative Tribunals
    117 Family Courts
    800 Other Expenditure (2)

Notes:

(1)    This minor head will include Attorney General, Advocate General, Standing Counsels, and Solicitors, Legal Remembrance, Public Prosecutors, Government Pleaders etc. Legal charges including Pleaders' fees for instituting and defending suits etc. will be debited to the department concerned.

(2)    This minor head will include pleadership and mukhtiarship examination charges.

(3)    This minor head will record transactions of special courts established under the Special Courts Act.1979.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2015 Elections    
    101 Election Commission
    102 Electoral Officers (1)
    103 Preparation and Printing of Electoral rolls (2)
    104 Charges for conduct of elections for Lok Sabha and State/Union Territory Legislative Assemblies when held simultaneously.
    105 Charges for conduct of elections to Parliament (3)
    106 Charges for conduct of elections to State/Union Territory Legislature (3)
    107 Election Tribunals
    108 Issue of Photo Identity - Cards to Voters
    109 Charges for conduct of election to Panchayats/local bodies.
    800 Other Expenditure (4)

Notes:

(1)    This minor head will include expenditure on Chief Electoral Officers of the States and their establishment at State Headquarters and the districts.

(2)    This minor head includes expenditure on preparation and printing of electoral rolls for Assembly and Parliamentary constituencies. Separate sub-heads may be opened to record distinguishable expenditure on assembly and parliamentary constituencies.

(3)    This minor head will include expenditure on conduct of election to Rajya Sabha and Legislative Council respectively, and also expenditure on Bye-elections. Separate sub-heads may be opened, if necessary, to record expenditure on election to Lok Sabha, Rajya Sabha, Legislative Assembly and Legislative Council.

(4)    This minor head will include charges for election of the President/Vice-President

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2016 Audit (1)    
    101 Comptroller and Auditor General of India (2)
    102 Civil Audit and Accounts Offices
    103 Posts and Telegraphs Audit Officer
    104 Railway Audit Offices (3)
    105 Defence Audit Offices
    106 Commercial Audit Offices
    107 Overseas Audit Offices
    800 Other Expenditure
    901 Deduct-Establishment charges recovered from other Government Departments.

Notes:

(1)    This major head will include expenditure of the Indian Audit and Accounts department under the Comptroller and Auditor General of India. The expenditure on the Internal audit organisation of the various departments and charges relating to the audit of Cooperative Societies will be recorded under the concerned functional Major heads.

(2)    This minor head will include the expenditure on the salary and allowances of the officers and establishment of the Comptroller and Auditor General of India.

(3)    The expenditure in respect of railway audit proper and on audit of Metropolitan Transport Project shall be booked separately under two distinct sub-heads viz (i) Railway Audit proper and (ii) M.T.P. audit.

(b)    Fiscal Services

(i)    Collection of Taxes on Income and Expenditure

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2020 Collection of Taxes on Income and Expenditure(1)    
    001 Direction and Administration (1) (2)
    101 Collection Charges-Income Tax (1)
    102 Collection Charges-Corporation Tax (1)
    103 Collection Charges-Expenditure Tax (1)
    104 Collection Charges-Agriculture Income Tax
    105 Collection Charges-Taxes on Professions, Trades Callings and Employment.
    106 Collection Charges-Interest Tax Act-1974
    107 Collection charges-Hotel Receipt Tax
    108 Interest paid on delayed refunds of disputed tax.
    109 Authority for Advance Rulings
    901 Deduct-Proportionate charges transferred to other heads (1)

Notes:

(1)    All charges for collection of "Corporation Tax", "Taxes on income other than Corporation Tax" "Estate Duty"," Taxes on Wealth" and "Gift Tax" are in the first instance accounted for under the Minor Heads "Direction and Administration" and "Collection charges-Income Tax" below this Major Head and at the end of the year the total cost of collection is apportioned among "Income Tax", 'Estate Duty"," Taxes on Wealth", and "Gift Tax" in the ratio of 90%, 2%, 7% & 1% respectively. The inter se allocation of expenses between "Corporation Tax" and "Taxes on income other than Corporation Tax" is done in the ratio of 1:7 out of the 90% amount retained under "Taxes on Income". The shares of the cost of collection so worked out are transferred to the minor heads "Estate Duty", "Taxes on Wealth", "Gift Tax" (under the major head "2031-Collection of Estate Duty, Taxes on Wealth and Gift Tax") and "Collection charges-Corporation Tax" under this major head respectively.

(2)    Includes charges on account of Directorates of Inspection-Income Tax, Investigation and Research, Statistics and Publications.

(ii)    Collection of Taxes on Property and Capital Transactions

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2029 Land Revenue    
    001 Direction and Administration
    101 Collection Charges
    102 Survey and Settlement Operations
    103 Land Records
    104 Management of Government Estates
    105 Management of Ex-Zamindari Estates
    800 Other Expenditure (1)

Note:

(1)    This minor head includes expenditure of a regulatory nature on "Consolidation of Holdings" for general land revenue purposes. See also Note (1) and (2) below the major head "2506 Land Reforms".

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2030 Stamps and Registration    
  01 Stamps-Judicial    
    001 Direction and Administration (1)
    101 Cost of Stamps (1)
    102 Expenses on Sale of Stamps (2)
  02 Stamps-Non-judicial    
    001 Direction and Administration (1)
    101 Cost of Stamps (1)
    102 Expenses on Sale of Stamps (2)
  03 Registration    
    001 Direction and Administration

Notes:

(1)    The distribution of charges under these heads between "Judicial" and "Non Judicial" will be made according to the decision of the Government concerned. Where this is not possible, the charges may be shown under one of the heads which would account for the major expenditure.

(2)    This minor head will record "Commission," 'discount', and pay and allowances of official vendors for sale of stamps.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2031 Collection of Estate Duty, Taxes on Wealth and Gift Tax    
    101 Estate Duty (1)
    102 Taxes on Wealth (1)
    103 Gift Tax (1)

Note:

(1)    See Note (1) below the major head '2020' Collection of Taxes on Income and Expenditure

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2035 Collection of Other Taxes on Property and Capital Transactions    
    101 Taxes on Immovable Property other than Agricultural Land

(iii)    Collection of Taxes on Commodities and Services

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2037 Customs    
    001 Direction and Administration
    101 Revenue-cum-Import/Export Trade Control Functions (1)
    102 Preventive and Other functions (2)
    800 Other Expenditure

Notes:

(1)    The expenditure relating to the following departments will be booked under this minor head:

  1. Import appraising SIB, SVB, Legal Docks and Postal appraising and Air Customs appraisement.
  2. Import Department.
  3. Import Bond Department.
  4. Internal Audit Department.
  5. Statistical Department.
  6. Import Manifest Clearance Department.
  7. Refund Department.
  8. Cash and Accounts Department (Excluding expenditure accounts).
  9. Revenues Control Laboratory.
  10. Customs House Laboratory.
  11. Draw Back Department.
  12. Export Department (including Export Appraising and Export Refunds).

(2)    The expenditure relating to the following departments will be booked under this minor head:

  1. Preventive Deptt.
  2. Collector of Customs (Preventive)
  3. Air Customs (Other than staff employed on apprisement work)
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2038 Union Excise Duties    
    001 Direction and Administration
    101 Collection Charges (1)
    800 Other Expenditure

Note:

(1)    Proportionate Cost of Collection of Customs Duty at out ports will be transferred to the minor head "Preventive and other functions� under the major head "2037 Customs". See also General Direction 3.5.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2039 State Excise    
    001 Direction and Administration (1)
    102 Purchase of Opium etc. (2)
    104 Purchase of Liquor and Spirits
    800 Other Expenditure

Notes:

(1)    This will include charges for "Excise Bureau" and charges on account of regulation and control of private distilleries. Departmental distilleries will be recorded under the major head. "2875-Other Industries-60-Other Industries-Other Expenditure".

(2)    This minor head will record the cost of opium supplied by the opium factories to the State Government and the cost of purchase of Bhang, Ganja etc.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2040 Taxes on Sales, Trade etc.    
    001 Direction and Administration
    101 Collection Charges
    800 Other expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
2041 Taxes on Vehicles    
    001 Direction and Administration
    101 Collection Charges
    102 Inspection of Motor Vehicles
    800 Other expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
2045 Other Taxes and Duties on Commodities and Services    
    101 Collection Charges-Entertainment Tax
    102 Collection Charges-Betting Tax
    103 Collection Charges-Electricity Duty (1)
    104 Collection Charges-Taxes on Goods and Passengers
    105 Collection Charges - Services Tax.
    200 Collection Charges - Other Taxes and Duties (2)

Notes:

(1)    This minor head will include the expenditure on the establishment of Electrical Inspectorate.

(2)    This minor head includes charges if any, in connection with collection of tobacco vend fees, license fees etc

(iv)    Other Fiscal Services

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2046 Currency, Coinage and Mint    
    101 Currency Note press (1)
    102 Bank Note Press (1)
    103 Security Paper Mill (1)
    104 Loss on Coinage (2)
    105 Cost of one Rupee note forms
    107 Mint (3)
    108 Silver Refinery
    800 Other expenditure

Notes:

(1)    These minor heads will be divided into the following sub-heads to record working expenses and other expenditure with suitable detailed heads there under.

  1. Management
  2. Operation and Maintenance
  3. Renewals and Replacements
  4. Machinery and Equipments
  5. Other Expenditure (To include pension/gratuities and interest on Capital, and Transfer to Depreciation Fund)
  6. Land
  7. Buildings
  8. Deduct depreciation (for presses only).

(vi,vii, and viii do not form part of working expenditure)

(2)    This minor head records the loss incurred on the re-coinage of old and uncurrent coins taken over at par in the Mints. It also includes loss on circulation of small coins, if any, which may be recorded under a separate sub-head

(3)    The minor head will have sub heads for

  1. Mint Masters, Estt for each of the Mints covering 'Mint Organisations', including Assay Bullion and Operating Depts.
  2. Works
  3. Suspense, to record expenditure on purchase of Gold, Silver, Platinum, etc for manufacture of medals.
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2047 Other Fiscal Services    
    101 Regulation of Foreign Exchange
    102 Smugglers and Foreign exchange Manipulators' (Forfeiture of Property Act, 1976)
    103 Promotion of Small Savings (1)
    104 Additional Emoluments (Compulsory Deposit) Act, 1974 (2)
    105 India Security Press, Nasik (3)
    106 State Stamps Depot
    107 Security Printing Press, Hyderabad (3)
    108 Customs, Central Excise and Gold (Control) Appellate Tribunal
    800 Other expenditure (4)

Notes:

(1)    This minor head will record the expenditure on 'National Savings Organisation' and also the State Small Savings Organisation.

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

  1. Payment to Employees Provident Fund Organisations
  2. Payments to State Governments etc.
  3. Interest on Deposits in the Additional Wages Deposits Account
  4. Interest on Deposits in the Addl D.A. Deposit Account
  5. Interest on Deposits in the Addl D.A. Deposits Account (New)

Each of the above three Interest sub-heads will have the following detailed heads:

  1. Central Government Employees and Employees of U.Ts without Legislature
  2. Employees of U.Ts with Legislature
  3. State Government Employees
  4. Local Authority Employees
  5. Non- Government Employees, other than Local Authority Employees

(3)    This minor head will be divided into the sub heads as mentioned in Foot Note (1) below the Major head 2046.

(4)    This minor head will also record expenditure on account of the Central Stamp Office, Calcutta, and the Central Stamp Store, Nasik under distinct sub heads.

(c)    Interest payment and servicing of debt

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2048 Appropriation for reduction or avoidance of debt    
    101 Sinking Funds (1)
    200 Other Appropriations (2)

Notes:

(1)    Separate sub head may be opened for each loan for which sinking fund is created.

(2)    This minor head is intended for the record of appropriations from revenue for reduction or avoidance of debt other than specific appropriations for regularly Constituted Sinking Funds.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2049 Interest Payments    
  01 Interest on Internal Debt.    
    101 Interest on Market Loans (1)
    102 Discount on Loans (2)
    103 Interest on Treasury Bills and connected securities issued to R.B.I
    107 Interest on Special Securities issued to the R.B.I.(8)
    108 Interest on 182 Days-Treasury Bills
    110 Interest on 364-Days-Treasury Bills.
    111 Interest on Gold Bonds, 1998
    112 Interest on 10% Relief Bonds, 1993
    113 Discount on Zero Coupon Bonds, 1999 (9)
    114 Interest on 12.08% Government of India Compensation (Project Exports to Iraq) Bonds, 2001.
    115 Interest on Ways & Means Advances from Reserve Bank of India (10)
    116 Interest on 14 Day Treasury Bills (11).
    117 Interest on 28 Day Treasury Bills.
    118 Interest on Marketable Securities issued in Conversion of Special Securities
    121 Interest on Investment in Special Central Government Securities issued against outstanding balances of Small Savings as on 31-3-99
    122 Interest on Investment in Special Central Government Securities issued against net collections of Small Savings from 1-4-99
    123 Interest on Special Securities issued to National Small Savings Fund of the Central Government by State Government
    200 Interest on Other Internal Debts (3)
    305 Management of Debt (4)
  02 Interest on External Debt (5)    
    102 Discount on Loans (2)
    201 Interest on Loans from Abu Dhabi fund for Arab Economic Development
    202 Interest on Loans from the Federal Austrian Government.
    203 Interest on Loans from the Government of the Kingdom of Belgium
    204 Interest on Loans from the Government of Canada
    205 Interest on Loans from the Government of Czechoslavak Republic
    206 Interest on Loans from the Government of Denmark
    207 Interest on Loans from the European Economic Community
    208 Interest on Loans from the Government of France
    209 Interest on Loans from the Government of Federal Republic of Germany
    210 Interest on Loans from the Government of Hungarian People's Republic
    211 Interest on Loans from the Government of Iraq
    212 Interest on Loans from the Government of Italy
    213 Interest on Loans from the International Development Association
    214 Interest on Loans from I.F.A.D.
    215 Interest on Loans from International Monetary Fund
    216 Interest on Loans from the International Bank for Reconstruction and Development
    217 Interest on Loans from the Government of Japan
    218 Interest on Loans from Kuwait fund for Arab Economic Development
    219 Interest on Loans from the Govt. of Norway
    220 Interest on Loans from the Government of Netherlands
    221 Interest on Loans from the O.P.E.C. Special Fund
    222 Interest on Loans from the Government of Polish People's Republic
    223 Interest on Loans from the Government of Swiss Confederation and Swiss Banks
    224 Interest on Loans from Saudi Fund for Development
    225 Interest on Loans from the Government Of United Kingdom
    226 Interest on Loans from the Agency for International Development -U.S.A.
    227 Interest on Loans from the Government of U.S.A. under PL-480 convertible local currency credits
    228 Interest on other miscellaneous Loans from the Government of U.S.A.
    229 Interest on Loans from the Exim Bank of U.S.A. (Repayable in U.S. Dollars)
    230 Interest on Loans from the Government of Russian Federation
    231 Interest on Loans from the Government of United Arab Emirates
    232 Interest on Loans from the Republic of Yugoslavia
    233 Interest on loans from the Govt. of Sweden
    234 Interest on loans from Swedish Int. Development Agency (SIDA)
    235 Interest on loans from UN
    236 Interest on loans from UNDP
    237 Interest on loans from UNICEF
    238 Interest on loans from WHO
    239 Interest on loans from IAEA, Vienna
    240 Interest on loans from DANIDA
    241 Interest on loans from New Zealand
    242 Interest on loans from the Govt. of Australia
    243 Interest on loans under Colombo Plan
    244 Interest on loans from I.L.O.
    245 Interest on loans from UNFPA
    246 Interest on loans from International Rice Research Institute
    247 Interest on loans from Integrated Rural Development
    248 Interest on loans from International Development Research Centre
    249 Interest on Loans from Asian Development Bank
    250 Interest on Loans from Government of Spain.
    305 Management of Debt (4)
  03 Interest on Small Savings Provident Funds etc. (6)    
    104 Interest on State Provident Funds
    106 Incentive Bonus to Provident Fund Subscribers
    107 Interest on Trusts and Endowment
    108 Interest on Insurance and Pension Fund
    109 Interest on Special Deposits and Accounts
    110 Bonus on Field Deposits
    111 Interest on Other Deposits and Accounts
  04 Interest on Loans and Advances from Central Government.    
    101 Interest on Loans for State/Union Territory Plan Schemes
    102 Interest on Loans for Central Plan Schemes
    103 Interest on Loans for Centrally sponsored Plan Schemes
    104 Interest on Loans for Non-Plan Schemes
    105 Interest on Loans for Special Plan Schemes
    106 Interest on Ways and Means Advances
    107 Interest on Pre-1984-85 Loans (7)
    108 Interest on 1984-89 State Plan Loans consolidated in terms of recommendations of the 9th Finance Commission.
  05 Interest on Reserve Funds    
    101 Interest on Depreciation Renewal Reserve Funds
    102 Interest on Revenue Reserve Funds
    103 Interest on Railway Development Fund
    104 Interest on Capital Reserve Fund (Posts & Telegraphs)
    105 Interest on General and other Reserve Funds
  60 Interest on Other Obligations    
    101 Interest on Deposits
    102 Interest on Advance Deposit Scheme for giving Telephone Connections
    103 Interest on Deposits for Leased Telecommunication Services
    104 Interest on Advance Deposit Scheme for giving Telex Connections
    105 Interest on deposits of SBI under NRI Bonds Scheme
    106 Interest on Petroleum Bonds
    701 Miscellaneous

Notes:

(1)    Please refer to Note (1) below the major heads 6001/6003-Intemal Debt of the Central/State Governments. Interest on loans notified for discharge and subsequently paid (except payments which are barred by limitation) should be debited to a separate sub head "interest on loans in course of discharge" under the minor head "Payment of interest�, if time barred as well as on loans if paid after the expiry of 20 years, when the loans themselves do not form part of Public debt, will be debited to the head "2075 Miscellaneous General Services-Other expenditure".

(2)    Separate sub heads may be opened for each denomination of loan.

(3)    Separate sub heads may be opened for interest paid on internal debt relating to each autonomous or statutory organisation.

(4)    Includes expenditure incurred in connection with issue of new loans and the sale of securities held in cash balance investment account.

(5)    A separate sub head may be opened under the various minor heads below this sub major head for each denomination of loans from each country and also for the loans from the International Banks or Institutions for each project. Additional-sub heads viz "Commitment Charges" and "Incidental expenses" may also be opened. The sub head 'Incidental Expenses' would accommodate all incidental expenses including brokerages, commission etc, which do not fall under the Category of "Interest "or "Commitment charges".

(6)    Separate sub head may be opened under each minor head except under the minor head "Management of small savings scheme" below this sub major head corresponding to minor heads in the sector "I - Small Savings, Provident Funds etc" in the Public Account.

(7)    This minor head is intended to record the payments of interest on all Central Loans to States advanced upto 31-03-84 and outstanding as on 31-03-85.

(8)    This minor head shall account for interest on securities issued to R.B.I. for acquisition of special Drawing rights etc.

(9)    Please see Note (1) below the major head '6001 - Internal Debt of Central Government'' and Note (19) below the major head "8658 -Suspense Accounts".

(10)    This minor head shall account for interest on Ways & Means Advances from Reserve Bank of India booked under Major Head 6001/6003.

This minor head will also include interest on the transactions relating to 13/15 days Treasury Bills.

(d)    Administrative services

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2051 Public Service Commission    
    101 Union Public Service Commission
    102 State Public Service Commission
    103 Staff Selection Commission


MAJOR / SUB-MAJOR HEADS MINOR HEADS
2052 Secretariat-General Services    
    090 Secretariate (1)
    091 Attached Offices (2)
    092 Other Offices (2)
    099 Board Of Revenue

Notes:

(1)    Separate sub-heads may be opened for each wing of the secretariat (e.g. Chief Secretariat, Finance Department, Home Department, Law Department, Revenue Department etc.) dealing with policy formulation etc. of functions under "A-General Services".

(2)    These minor heads will record expenditure on attached offices of the Govt. of India, other offices of the State Govt. not identifiable with any particular function.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2053 District Administration    
    093 District Establishments
    094 Other Establishments (1)
    101 Commissioners
    102 Court of Wards
    800 Other expenditure

Note:

(1)    This minor head will include sub-divisional establishment.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2054 Treasury and Accounts Administration    
    003 Training
    095 Directorate of Accounts and Treasuries
    096 Pay and Accounts Offices (1)
    097 Treasury Establishment
    098 Local Fund Audit
    800 Other expenditure

Note:

(1)    Expenditure on Pay and Accounts Offices accredited to a particular department will be recorded under the major head for that department

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2055 Police    
    001 Direction and Administration
    003 Education and Training
    004 Research
    101 Criminal Investigation and Vigilance
    102 Central Reserve Police
    103 Assam Rifles
    104 Special Police (1)
    105 Border Security Force
    106 National Security Guard
    107 Industrial security Force
    108 State Headquarters Police
    109 District Police
    110 Village Police
    111 Railway Police (2)
    112 Harbour Police
    113 Welfare of Police Personnel (3)
    114 Wireless and Computers
    115 Modernisation of Police Force
    116 Forensic Science
    117 Internal Security
    118 Special Protection Group
    119 Delhi Police

Notes:

(1)    This minor head includes expenditure on State Militia and Armed Police.

(2)    This minor head includes charges for "Crime" and "Order" police. Expenses in connection with "Order" police are ultimately recoverable from Railways.

(3)    This minor head includes expenditure on all amenities for the police personnel in general (e.g Subsidised rations, Contributions to amenities funds, running expenses of police, Hospital etc.).

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2056 Jails    
    001 Direction and Administration
    101 Jails
    102 Jail Manufactures (1)
    800 Other Expenditure (2)

Notes:

(1)    This minor head includes charges for convict labour except jail press charges, which are treated as expenditure under Major head "2058-Stationery and Printing ".

(2)    This includes charges on account of persons confined or detained in Jails outside the State.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2057 Supplies and Disposals (1)    
    101 Purchase (2)
    102 Inspection (2)
    103 Disposals (2)
    800 Other expenditure

Notes:

(1)    This major head will be operated only for recording the expenditure on the Central Purchase Disposal & Inspection Organisations like the D G S & D, Other than the organisation of Civil Supplies whose expenditure will be debited to the major head "3456" Civil Supplies".

(2)    The expenditure on purchase, inspection and disposal wings (both in Central and State Governments) will be recorded under the respective minor heads. The pay, allowances etc. of common Director General /Director will be shown under the wing having major activity. A similar procedure may be adopted for the overseas organisation like India Store Department, London and India Supply Missions, Washington.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2058 Stationery and Printing    
    001 Direction and Administration
    101 Purchase and Supply of Stationery Stores (1)
    102 Printing, Storage and Distribution of Forms
    103 Government Presses (2)
    104 Cost of printing by Other Sources
    105 Government Publications (3)
    800 Other expenditure

Notes:

(1)    This minor head will include expenditure on Stationery Office.

(2)    This minor head will include expenditure on lithography.

(3)    This minor head will include the Cost of printing of Govt. Publications, Codes, manuals etc. and their distribution including charges of Book Depots. The Cost of printing of Text Books will be recorded under the major head "2202-Education".

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2059 Public Works (1)    
  01 Office Buildings    
    051 Construction (1) (3)
    052 Machinery and Equipment (8)
    053 Maintenance and Repairs (4)(11)
    103 Furnishings (5)
    104 Lease Charges (6)
    799 Suspense (9)
    800 Other Expenditure (10)
  60 Other Buildings    
    051 Construction (1) (3)
    052 Machinery and Equipment (8)
    053 Maintenance and Repairs (4)(11)
    103 Furnishings (5)
    104 Lease Charges (6)
    799 Suspense(9)
    800 Other Expenditure (10)
  80 General    
    001 Direction and Administration (2)
    003 Training
    004 Planning and Research
    051 Construction(1) (3)
    052 Machinery and Equipment (8)
    053 Maintenance and Repairs(11)
    103 Furnishings
    104 Lease Charges
    105 Public Works Workshops (7)
    799 Suspense (9)
    800 Other expenditure (10)

Notes:

(1)    This Major Head and the Minor Head "Construction" thereunder is intended to record the expenditure on :-

  1. all Government non-residential general purpose office and administrative buildings relating to all the three sectors viz. "General services", "Social Services" and "Economic Services".
  2. all Government non-residential buildings falling under the functions in "General Services".
  3. Buildings for functional purposes falling under "Social Services" and "Economic Services" such as Hospitals, Schools, Agricultural Colleges etc. shall be booked under the appropriate functional major heads concerned (though the budgetary and technical control over such expenditure would vest in the Public Works Deptt. and the provision for such expenditure are included in the Demands for Grant of the Public Works Department). For this purpose, a specific sub head "Buildings" may be opened below the relevant programme Minor Head under the functional expenditure major head concerned with necessary details (Like Works, Establishment, Machinery and Equipment) to be operated upon exclusively by the Public Works Department e.g. expenditure on construction of Secondary Schools will be accounted for under the major head "2202 Education-02-Secondary-Government Secondary Schools" under a sub head "Buildings".

    Where it is not possible to identify the expenditure on buildings to a programme or a function, it will appear under "Buildings" below the residuary minor head "Other Expenditure" of the functional major/sub-major head. For residential buildings see Major Head "2216 Housing".

    Where the buildings etc. are not under the administrative control of the Public Works Deptt., Government may prescribe that expenditure on construction and repairs upto a certain specified monetary limits may be incurred by the Department having the administrative control over it. In such cases and where the programme could be identified, it should be accounted for under the detailed head "Works" below the functional major and minor heads concerned. Where the programme could not be identified, it should be classified under the residuary minor head "Other Expenditure" of the relevant major head.

  4. Expenditure on maintenance and repairs of Roads and Bridges will be accounted for under the major head "3054 Roads and Bridges".
  5. Cost of acquisition of land by Public Works Department for general purposes shall be accounted for under the minor head "Other Expenditure" below this major head or "4059-Capital Outlay on Public Works -Acquisition of Land" depending upon whether such expenditure is treated as Revenue or Capital.
  6. Expenditure on the staff quarters (construction as well as maintenance) forming part of a scheme or project such as Doctors/Nurses in Hospital, will be normally accounted for under the relevant functional major head (Medical in this example) and not under the major head "Housing". If however for administrative reasons, Government decides otherwise, expenditure on maintenance of such staff quarters may be debited to this major head and correspondingly the receipts shall be accounted for under "0216 Housing" in such cases.

(2)    This minor head will record the expenditure on 'Direction' 'Execution', 'Architecture "Designs', 'Stores Control' etc. for which distinct sub-heads may be opened. In addition, two distinct deduct-sub-heads may also be opened to record the transfers on percentage/pro-rata basis to other major heads, on account of apportionment of 'Common Establishment' viz.

  1. "Transfer of establishment charges on percentage basis to the Capital major heads". In cases where the P.W. Divisions execute works both of 'Capital' and 'Revenue' nature, and the common establishment charges relating to these divisions are initially recorded under this minor head, they will be allocated on a percentage basis in proportion to the works outlay recorded under the capital major heads.
  2. "Transfer of establishment charges on a pro-rata basis to the major heads '2216-Housing', '3054- Roads and Bridges' wherever there is a common establishment for "Buildings and Roads" branches in the P.W.D. catering to buildings (both residential and non-residential) and 'Roads and Bridges'.

The contra debits for these deduct-entry adjustments, will appear either as detailed heads under the sub-head "Buildings" below the appropriate programme minor head under the relevant functional capital major heads or under "Direction and Administration" below "2216 Housing" and "3054-Roads and Bridges" as the case may be.

The rules for the transfer of the establishment charges in these cases, will be such as laid down in Statement E to Appendix 2 of C.P.W.A. Code or other similar provisions in the State P.W.A. Codes.

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

(4)    This minor head will record the expenditure on maintenance and repairs of all Government non-residential buildings. No distinction need be made between "Ordinary Repairs " and "Special Repairs". For Government residential buildings - See Major Head "2216 - Housing (1)."

(5)    This minor head will record the cost of furniture etc. provided by the P.W. Department in non-residential buildings, M.L.A's hostels, other Government hostels, P.W. Department Circuit Houses etc., which are not let out as regular residential accommodation.

(6)    This minor head will record the rent paid by the P.W. department for non-residential accommodation hired, requisitioned or leased by that department. Rent paid by the P.W.D. for non-residential buildings leased for their own use should, however, be debited to the detailed head "Rent, Rates and Taxes" below the concerned sub heads and the minor head "Direction and Administration". Lease charges paid by the P.W. department in respect of residential accommodation hired, requisitioned or leased by that department will be recorded under the major head "2216 Housing Government Residential Buildings-Lease Charges".

(7)    This minor head will record the expenditure on the establishment of P.W. Workshops, plant and machinery and their maintenance etc.

(8)    This minor head will record expenditure on the common Tools and Plant acquired by the P.W. Division for executing both works of a revenue and capital nature. It will have suitable sub-heads like "New Supplies", "Repairs and Carriage" etc. In addition there will be two specific deduct-sub-heads for adjustment of (i) percentage charges of Tools and Plant transferred to Capital major heads and (ii) pro-rata transfer of Tools and Plant charges to the major heads 2216 Housing and "3054-Roads and Bridges'. In respect of common P.W. Division catering to works both for buildings (residential as well as non-residential) and Roads and Bridges-vide similar adjustments indicated in Note (2) above, for establishment charges.

(9)    This minor head will be divided into sub-heads "Stock", "Workshop Suspense", and "Miscellaneous Works Advances". For adjustment of the cost of stores purchased/received from other Divisions but not paid for during the same month, please refer to note(18) below Major Head "8658-Suspense Accounts".

(10)    This minor head is intended to record expenditure, which cannot be recorded under any of the other minor heads e.g., Land Development office, temporary structures not forming part of estimates of any capital work.

(11)    This minor head may be divided into the following sub-heads:-

  1. Work Charged Establishment
  2. Other maintenance expenditure
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2061 External Affairs    
    003 Training
    101 Embassies and Missions (1)
    103 Special Diplomatic Expenditure (2)
    104 International Conference/Meetings (3)
    105 Pass-port and Emigration
    106 Entertainment Charges
    800 Other Expenditure

Notes:

(1)    This minor head will include expenditure on agents in Common Wealth Countries.

(2)    This minor head is intended to provide for special charges which are debited under this head only under special instructions of Government.

(3)    The nomenclature of the sub-head shall indicate the name of each International conference / meeting.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2070 Other Administrative Services    
    003 Training (8)
    101 Metropolitan Council (1)
    102 Pradesh Councils (11)
    103 Zonal Councils
    104 Vigilance (2)
    105 Special Commission of Enquiry (3)
    106 Civil Defence
    107 Home Guards
    108 Fire Protection and Control (4)
    112 Rent Control
    113 Narcotics Control (5)
    114 Purchase and Maintenance of transport (6)
    115 Guest Houses, Government Hostels etc. (7)
    116 Bureau of Immigration
    117 Explosives
    118 Administration of Citizenship Act.
    119 Official Languages
    120 Payment to States/Union Territories for Administration of Central Acts and Regulations (9)
    800 Other expenditure (10)

Notes:

(1)    Records expenditure on Metropolitan Council, Delhi.

(2)    This minor head will record expenditure on Vigilance Commissioner, Vigilance Tribunals, Vigilance Departments, Lokayukta/Up-Lokayukta/Lokpal etc.

(3)    This minor head will record expenditure on Commissions and Committees the charges on which according to their importance or for any other reason, cannot conveniently be adjusted under functional major heads.

(4)    The sub head will be

  1. Direction and Administration
  2. Protection and Control
  3. Training
  4. Other Expenditure

(5)    This minor head will record the expenditure on the establishment of the Central Bureau of Narcotics. The proportionate charges relatable to the opium and alkaloid factories, is then transferred to the appropriate sub-head under the relevant minor head under �2875-Other Industries-01-Opium and Alkaloid Industries�, through a deduct entry under this minor head.

(6)    This will record expenditure on maintenance of motor garages, as well as purchase and maintenance of vehicles not relating to any particular service/department and purchase and maintenance of aircrafts, if any, maintained by Government not as a regular public service.

(7)    This minor head will include expenditure on guest houses, Government hostels etc., like catering, other than expenditure on construction, maintenance and repairs of the buildings which will be recorded under '2059 Public Works' or �4059 Capital outlay on Public Works' as the case my be.

(8)    This minor head includes expenditure on training of I.A.S. Officers, Secretariat training institutes, other general training institutes. etc.

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

  1. Explosives Act.
  2. Petroleum Act
  3. Indian Arms Act
  4. Carbide of Calcium Rules.
  5. Rice-Milling Industry (Regulation) Act.
  6. Other Acts and Regulations.

(10)    Will include expenditure on (a) taxes on non-residential buildings occupied by departments other than the Defence department, and paid by a department nominated by Government and not passed on to the occupying department, (b) deportation of foreigners (c) rewards for destruction of wild animals.

(11)    Records expenditure on pradesh council in Andaman and Nicobar Islands.

(e)    Pensions and Miscellaneous General services

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2071 Pensions and other Retirement Benefits (1)    
  01 Civil    
    101 Superannuation and Retirement Allowances
    102 Commuted value of Pensions
    103 Compassionate allowance
    104 Gratuities (10)
    105 Family Pensions
    106 Pensionary charges in respect of High Court Judges (8)
    107 Contributions to Pensions and Gratuities (3)
    108 Contributions to Provident Funds (4)
    109 Pensions to Employees of state aided Educational Institutions
    110 Pensions of Employees of Local Bodies
    111 Pensions to legislators (7)
    112 Equated payment of sterling pension transferred from Capital (2 )
    113 Equated payment on account of Capital outlay on sterling pensions to the Government of India by the State/Union Territory Governments (2)
    114 Pensions and other Retirement Benefits of President of India (11)
    115 Leave Encashment Benefits (12)
    200 Other Pensions (5)
    800 Other expenditure (6)
  02 Defence    
    101 Army (9)
    102 Navy (9 )
    103 Air Force (9)
    104 Pensions paid through Public Sector Banks awaiting transfers to other minor heads

Notes:

(1)    See major head "2075 Miscellaneous General Services" for pensions in lieu of resumed jagirs, lands, territories etc., and pensions and awards for distinguished services and the major head " Social Security and Welfare" for pensions under social security scheme, and pensions to freedom fighters, their dependents etc.

(2)    See Note (1) below "4075 Capital Outlay on Miscellaneous General Services".

(3)    Contributions payable by one Government to another on account of pensions and gratuities of officers who are either borne on the joint cadre of the two Governments, or lent to the former by the latter Government, are debited to this head. When payments are made at combined rates for both pensions and leave salaries, such contributions are also debited to this head. Leave salary contributions, when paid separately, are, however, debited to the functional major heads concerned. Allocation of Pensions and Gratuities between Central Government and State Governments has been dispensed with from 1.4.1987. This minor head has been retained to accommodate old cases.

(4)    This minor head includes Government contributions to various Contributory Provident Funds.

(5)    Includes the Following:-

  1. Pensions under the I.C.S. (N.E.M.) Family Pension Fund.
  2. Pensions relating to I.C.S. Family Pension Fund, Indian Military Service Family Pensions Fund and Indian Military Widows and Orphans Fund.
  3. Pension of the Bengal and Madras Service Family Pensions Fund.
  4. Ex-gratia pension to Indian pensioners of Portuguese Colonies.
  5. Pensions to former employees of Sind and N.W.F.P.
  6. Donations to Service Funds-other family pensions funds.
  7. Government Contributions payable under I.C.S. Family Pension Fund.
  8. Covenanted Civil Service Pension.
  9. Ex-gratia ad-hoc allowance to Burma civilian pensioners/family pensioners.
  10. Ex-gratia ad-hoc allowance to Pakistan civil pensioners/family pensioners.
  11. Ex-gratia payment to families of deceased CPF beneficiaries'.

(6)    This minor head will include cost of remittance by money order, of pensions debitable to this major head.

(7)    This minor head will have two sub-heads, viz (i) Members of Parliament (ii) Members of State legislatures.

(8)    This minor head will include payments made on account of both pensions and Commuted value of pensions and gratuity or other sums payable by way of death on retirement benefits. In the books of the Central Government it will cover pensions etc. paid under Article, 112 (3) (d) (iii) of the Constitution which are recoverable from State Governments under Article 290 ibid. In the books of the State Governments, it will cover pensionary charges reimbursed to the Central Government under Article 290 of the constitution.

(9)    Will have the following Sub-heads.

  1. Pension and other Retirement Benefits.
  2. Rewards.
  3. Leave Encashment Benefits (12)
  4. Other Pensions (Ex-graitia payment to families of deceased CPF beneficiaries will be a detailed head.)

The Pensionary charges in respect of establishments like Defence accounts Department etc. the expenditure of which is met from Civil Estimates will be accounted for under the sub-major head '01-Civil'.

(10)    This minor head will also record expenditure on account of interest payable on delayed payment of Gratuity.

(11)    This minor head will be sub-divided into the following sub-heads:-

  1. Pension
  2. Other entitlements under the Presidents (Emoluments and Pension) Act.

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

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2075 Miscellaneous General Services    
    101 Pension in lieu of resumed Jagirs, Lands. territories etc.
    102 Pre-partition payments
    103 State Lotteries (1)
    104 Pensions and awards in consideration of distinguished services
    106 Management of Properties acquired under Chapter XX-A of Income Tax Act,1961
    107 Management of immovable properties acquired under Chapter XX-C of Income Tax Act, 1961
    108 Canteen Stores Department
    109 Loans to State Governments Written Off in terms of recommendations of the 8th Finance Commission
    110 Loans to State Governments Written off in terms of recommendations of the 9th Finance Commission.
    111 Repayments of Loans by State Governments written-off in terms of recommendations of the 10th Finance Commission.
    791 Loss by Exchange
    800 Other expenditure (2)

Notes:

(1)    This minor head will account for all the expenditure relating to lotteries including the administrative expenditure relating exclusively for lotteries only. Where the administrative expenditure is incurred for other purposes as well, the expenditure should be booked to the major head 2070- Other Administrative Services.

(2)    This minor head will include expenditure on (a) payment of allowances to the families and dependents of ex-rulers and (b) payments arising out of the Bombay Land Scheme. Please also see Note (1) below Major Head '2049'.

(f)    Defence services

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2076 Defence Services-Army    
    101 Army Personnel (including Reservists)
    103 Auxiliary Forces (1)
    104 Civilians
    105 Transportation.
    106 Military Farms
    108 Research and Development Organisations
    109 Inspection Organisation
    110 Stores
    111 Works (2)
    112 Rashtriya Rifles.
    113 National Cadet Corps.
    800 Other expenditure (3)

Notes:

(1)    This will include expenditure on Territorial Army, etc.

(2)    This minor head will include expenditure on construction, maintenance etc. of buildings and other revenue works of the Army, by the Military Engineering Service other than those relating to ordnance factories, research and development organisations. Military farms and Inspection organisations for which separate minor heads have been provided.

(3)    This minor head includes expenditure on 'Research and Development' relating to the Defence Production Department which may be shown under a distinct sub-head, if necessary.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2077 Defence Services-Navy    
    101 Navy (1)
    102 Navy Reservists
    104 Civilians
    105 Transportation
    110 Stores
    111 Works
    800 Other expenditure

Note:

(1)    Pay and allowances of Navy personnel are recorded under this minor head.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2078 Defence Services-Air Force    
    101 Air Force (1)
    102 Reserve and Auxiliary Services
    104 Civilians
    105 Transportations
    110 Stores
    111 Works
    200 Special Projects
    800 Other expenditure

Note :

(1)    Pay and allowances of Air Force personnel are recorded under this minor head.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2079 Defence Services-Ordnance Factories    
    001 Direction and Administration
    004 Research and Development
    053 Maintenance - Machinery and Equipment
    054 Manufacture (1)
    105 Transportation
    106 Renewals and Replacements
    110 Stores
    111 Works
    800 Other Expenditure
    901 Deduct-Recoveries for supply made to - Army
    902 Deduct-Recoveries for supply made to - Navy
    903 Deduct-Recoveries for supply made to - Air Force
    904 Deduct-Recoveries from other Deptts (2)

Notes:

(1)    This minor head will include manufacture expenditure like wages, other floor expenses, etc.

(2)    This minor head is intended to account for the recoveries made from R&D Organisation, Inspection Organisation, M.E.S. etc.

 
 
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Last Updated : 22 Mar,2014