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
Grants-In-Aid and Contributions-2 F

MAJOR /SUB-MAJOR HEADS MINOR HEADS
3601 Grants-in-aid to State Governments (l) (3) (4)    
  01 Non-Plan Grants    
    101 Grants under the Constitution (Distribution of Revenue Order)
    102 Grants in lieu of Tax on Railway Passenger Fares
    103 Grants on account of Agricultural Wealth Tax
    104 Grants under the Proviso to Article 275(1) of the Constitution
    105 Grants from Central Road Fund
    108 Grants in lieu of pension contributions
    109 Grants towards contribution to Calamity Relief Fund.
    110 Grants to cover gap in resources.
    111 States' share in the proceeds of the Voluntary Disclosure of Income Scheme, 1997
  02 Grants for State Plan Schemes    
    101 Block Grants
    102 Grants as advance Plan Assistance for relief on account of Natural Calamities (2)
    103 Grants against External Assistance received in kind
    104 Grants under Proviso to Article 275(1) of the Constitution
  03 Grants for Central Plan Schemes (1)    
    101 Special Central additive to S.C. component Plans
    102 Special Central additive to Tribal sub-plan
    103 National Rural Employment Programme
    104 Grants under Proviso to Article 275(1) of the Constitution
  04 Grants for Centrally Sponsored Plan Schemes    
    104 Grants under Proviso to Article 275 (1) of the Constitution
  05 Grants for Special Plan Schemes    
    101 Schemes of North Eastern Council
    102 Development of Border Areas.

Notes:

(1)    Minor heads corresponding to major/sub major heads and programme minor heads under 'Expenditure Heads (Revenue Section)' to which the assistance can be related may be opened under these sub major heads.

(2)    Grants as advance plan Assistance for drought relief will be adjusted under a distinct sub-head 'Drought Relief'.

(3)    Minor head 'Deduct recoveries of Grants-in-aid from State Governments', may be opened, when required, under the relevant sub-major heads below this major head to record refund in cash of unspent balance of Grants-in-aid by the State Governments.

(4)    If commodities are purchased by Government of India out of its own resources, the value thereof will be debited to the relevant functional major head. In case such materials are supplied to the State Governments as aid, the value thereof will be debited to this major head by contra credit (minus debit) to the functional major head to which the value of the materials on their acquisition has originally been debited. The State Government will credit the value of the material received as aid to the major head '1601 - Grants - in - aid from Central Government ' by contra debit to the functional major head, relevant to the functions/programme on which the matdrial are proposed to be utilised.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3602 Grants-in-aid to Union Territory Governments (1) (3)    
  01 Non-Plan Grants    
    101 Grants to meet Non-Plan deficit
    102 Grants in lieu of share in Central Taxes and Duties
    105 Grants from Central Road Fund
  02 Grants for Union Territory Plan Schemes    
    101 Block Grants
    102 Grants as advance Plan Assistance for relief on account Natural Calamities (2)
    103 Grants against External Assistance received in kind
  03 Grants for Central Plan Schemes (1)    
    103 National Rural Employment Programme
  04 Grants for Centrally Sponsored Plan Schemes    
  05 Grants for Special Plan Schemes    
    101 Schemes of North Eastern Council

Notes:

(1)    Refer to Note (1) below the major head "3601 Grants-in-Aid to State Governments'

(2)    Please see Note (2) below major head '3601'.

(3)    Please see Note (3) below major head '3601'.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3603 Payment of States' Share of Union Excise Duties    
    101 States' Share of Basic Union Excise Duties (1)
    102 States' Share of Special Union Excise Duties
    103 States' Share of Additional Excise Duties in lieu of Sales tax

Notes:

(1)    Will include States' share of additional excise duties on mineral products.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3604 Compensation and Assignments to Local Bodies and Panchayati Raj Institutions    
    101 Land Revenue
    102 Stamp Duty
    103 Entertainment Tax
    104 Betting Tax
    105 Terminal Tax
    106 Taxes on Vehicles
    107 Tax on Entry of Goods into local areas (1)
    108 Taxes on Professions, Trade, Callings and Employment
    200 Other Miscellaneous Compensations and Assignments
    901 Deduct-Recoveries of Excess payment of Compensation and assignment to Local Bodies and Panchayati Raj Institutions

Note:

(1)    Please refer to Note (3) below major head "0042".

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3605 Technical and Economic Cooperation with other countries (2)    
    101 Cooperation with other countries (1)
    102 Contribution to United Nations Development Programmes(1)
    103 Contribution to Global Environment Trust Fund.

Notes:

(1)    These minor heads will include general assistance to other countries and U. N. Programmes. See also General Direction No. 3.2.

(2)    See Note (l) below Major Head '1605'.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
3606 Aid Materials and Equipments (1)    
    201 Assistance from Abu Dhabi fund for Arab Economic Development
    202 Assistance from the Federal Austrian Government
    203 Assistance from the Government of the Kingdom of Belgium
    204 Assistance from the Government of Canada
    205 Assistance from the Government of Czechoslavak Republic
    206 Assistance from the Government of Denmark
    207 Assistance from the European Economic Community
    208 Assistance from the Government of France
    209 Assistance from the Government of Federal Republic of Germany
    210 Assistance from the Government of Hungarian People's Republic
    211 Assistance from the Government of Iraq
    212 Assistance from the Government of Italy
    213 Assistance from the International Development Association
    214 Assistance from I.F.A.D.
    215 Assistance from International Monetary Fund
    216 Assistance from the International Bank for Reconstruction and Development
    217 Assistance from the Government of Japan
    218 Assistance from Kuwait fund for Arab Economic Development
    219 Assistance from the Government of Norway
    220 Assistance from the Government of Netherlands
    221 Assistance from the O.P.E.C. Special Fund
    222 Assistance from the Government of Polish People's Republic
    223 Assistance from the Government of Swiss Confederation and Swiss Banks
    224 Assistance from Saudi fund for Development
    225 Assistance from the Government of United Kingdom
    226 Assistance from the Agency for International Development -U.S.A.
    227 Assistance from the Government of U.SA. under PL-480 convertible local currency credits
    228 Other miscellaneous Loans from the Government of U.S.A.
    229 Assistance from the Exim Bank of U.S.A. (Repayable in U.S. Dollars)
    230 Assistance from the Government of Russian Federation
    231 Assistance from the Government of United Arab Emirates
    232 Assistance from the Central Republic of Yugoslavia
    233 Assistance from the Government of Sweden
    234 Swedish International Development Agency (SIDA)
    235 Assistance from UN
    236 Assistance from UNDP
    237 Assistance from UNICEF
    238 Assistance from WHO
    239 Assistance from IAEA, Vienna
    240 Assistance from DANIDA
    241 Assistance from New Zealand
    242 Assistance from the Government of Australia
    243 Assistance under Colombo Plan
    244 Assistance from I.L.O.
    245 Assistance from UNFPA
    246 Assistance from International Rice Research Institute
    247 Assistance from Integrated Rural Development
    248 Assistance from International Development Research Centre

Note:

(1)    This major head will record adjustments on account of aid-materials, equipments, and commodities received from the foreign countries. In the Central books the value of the materials etc. received will be adjusted by debit to this major head by per contra credit to the receipt major head '1606-Aid Material & Equipments'. In the case of aid received by or passed on to the State/UT Governments, another adjustment on the basis of its value will be made in the Central books under "3601/3602-Grants-in-aid to State/UTGovernments"or"7601/7602-Loans to State /UT Governments", as the case may be, depending upon the manner of the utilisation of the aid by the State/U.T. Governments and provisions made therefore in the Central Budget. In the books of the State/U.T. Governments, the corresponding receipt will be shown against the major head "1601-Grants-in-aid from Central Government-02 Grants, for State/Union Territory Plan Schemes-103 Grants against External Assistance received in kind" or "6004-Loans and Advances from the Central Government-02 Loans for State/Union Territory Plan Schemes-103 Loans against External Assistance received in kind," as the case may be, per contra debit to '3606-etc.' which will be relieved on the basis of sanctions after the materials are issued/utilised. The expenditure by State/U.T. will be shown in their books against the relevant functional major/ minor etc. head. In cases where there is an obligation to create a fund for the aid materials, accounts of such funds will be maintained on pro-forma by the departments concerned.

 
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Last Updated : 22 Mar,2014