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
Remittances

(a)    Money orders and other remittances

MAJOR / SUB MAJOR HEADS MINOR HEADS
8781 Money Orders    
    101 Inland Money Orders
    102 Foreign Money Orders


MAJOR / SUB-MAJOR HEADS MINOR HEADS
8782 Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer    
    101 Cash Remittances between Treasuries and Currency Chests
    102 Public Works Remittances (1)
    103 Forest Remittances (1)
    104 Remittances of Govt. Commercial Undertakings
    105 Reserve Bank of India Remittances (2)
    106 Small Coin Depot Remittances
    107 Mint Remittances
    108 Other Departmental Remittances (3)
    109 Assam and Meghalaya Remittances
    110 Miscellaneous Remittances
    111 Meghalaya & Manipur Remittances
    112 Nagaland & Manipur Remittances
    113 Tripura & Nagaland Remittances
    114 Nagaland and Arunachal Pradesh Remittances
    115 Assam & Nagaland Remittances
    116 Assam & Tripura Remittances
    117 Meghalaya & Tripura Remittances
    118 Pay and Accounts office Remittances
    120 Mines Labour Welfare Remittances (5)
    121 Posts & Telegraphs Remittances
    122 Transfers within the same Railway
    123 Remittances of M.E.S Offices (6)
    124 Transfers between M.E.S. Officers (7)
    125 Himachal Pradesh Suspense
    126 Manipur Suspense
    127 Mizoram Suspense
    128 Arunachal Pradesh Suspense
    129 Transfer within Rajasthan Canal Projects (4)
    130 Remittances between Ministry of External Affairs and Missions (8)

Notes:

(1)    This minor head is intended to record transactions of Public Works Officers with Treasury and Other Officers of the Civil Departments (including Forest Department) within the same circle of Account. Transactions originating in other circles of account are also passed on to Public Works Officers by the Accountants General through this head. This head is sub-divided into the following sub-heads (viz):

  1. Remittances into Treasuries/Banks
  2. Public Works/Forest Cheques
  3. Other Remittances
  1.  Items adjustable by Civil
  2. Items adjustable by Public Works
  1. Transfers between Public Works/Forest Officers. If a Public Works Officer deals with Treasuries in account with another Accounts Officer, the transactions on account of remittances into such treasuries and cheques drawn on such Treasuries are classified as pertaining to the sub-head "III-Other Remittances (b) Items adjustable by Public Works". The sub-head 'Transfers between Public Works Officers" is intended for settlement of transactions between Public Works Divisional Officers rendering Account to the same Accountant General, who have not switched over to the system of "Cash Settlement" (See Note 2 below major head "8658 Suspense Accounts").

(2)    This head records transactions connected with the drawing and encashment of Telegraphic transfers and drafts on Reserve Bank Account, including transactions relating to Security deposit interest drafts and Dividend Warrant payment orders issued by the Bank.

(3)    This head is intended for remittances between Treasuries and the Departmental Accounts. A separate sub-head may be opened for each department which has been allowed to have this facility such as 'Opium', "Excise', 'Customs' etc.

(4)    This head is intended for the initial record of inter-departmental and inter-Governmental transactions to be settled in Cash (by cheques/Bank Drafts) by the Chief Accounts Officer, Rajasthan Canal Project. It is sub-divided into:-

  1. Items adjustable by the Chief Accounts Officer.
  2. Items adjusted by the Chief Accounts Officer.
  3. Items adjusted by the Division.

(5)    Separate sub-heads may be opened for "Coal" and other Mines labour Welfare Remittances.

(6)    Remittances and other transactions between Army and Military Engineer Services within the same Military Accounts District, are adjusted under this minor head.

(7)    Transfers between Military Engineer Services Districts within the same Military Accounts District, are accounted for under this minor head.

(8)    This will include Remittances between England and India through Reserve Bank.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
8785 Other Remittances    
    101 Foreign Remittances


(b)    Inter Government Adjustment Accounts

MAJOR / SUB-MAJOR HEADS MINOR HEADS
8786 Adjusting Account between Central and State Governments  
    A Separate Minor Head for each State Government and Central Government and a Minor head ‘Other Items’ may be opened


MAJOR / SUB-MAJOR HEADS MINOR HEADS
8787 Adjusting Account with Railways  
    A Separate Minor Head for each Distinct Accounting unit headed by FA & CAO or and Independent Additional /Dy FA/CAO and the Secretary, Railway Board may be opened."


MAJOR / SUB-MAJOR HEADS MINOR HEADS
8788 Adjusting Account with Posts  
    A Seperate Minor Head for each Postal Accounts Officer


MAJOR / SUB-MAJOR HEADS MINOR HEADS
8789 Adjusting Account with Defence  
    A Seperate Minor Head for each Defence Accounts Officer


MAJOR / SUB-MAJOR HEADS MINOR HEADS
8790 Accounts with States etc. (Railways) (1)  
    A Seperate Minor Head for each Accounts Officer with whom the transaction is adjustable

Note:

(1)    This head ceases to function and is to be operated upon only for the clearance of outstanding balances thereunder.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
8791 Accounts with States (Posts)(l)  
    A Seperate Minor Head for each Accounts Officer with whom the transaction is adjustable

Note:

(1)    This head ceases to function and is to be operated upon only for the clearance of outstanding balances thereunder.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
8792 Accounts with States etc (Defence)(1)  
    A Seperate Minor Head for each Accounts Officer with whom the transaction is adjustable

Note:

(1)    This head ceases to function and is to be operated upon only for the clearance of outstanding balances thereunder.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
8793 Inter State Suspense Account  
    A Seperate Minor Head for transactions between any two States


MAJOR / SUB-MAJOR HEADS MINOR HEADS
8794 Accounts with the High Commission for India in U.K. (1)    
    101 Items adjustable in India (1)
    102 Items adjustable in England (2)

Note:

(1)    The major head is operative only so long as the outstanding balances (prior to the departmentalisation of accounts of the Union Government) continues to exist. No current transactions are to be brought to account under this major head as these are adjusted under the head "Remittance between India and England through Reserve Bank" under "8658- Suspense Accounts". Only to the extent, the old outstanding balances are to be cleared, this head is operative.

The following are the sub-heads:

Receipts

Revenue receipts.
Capital receipts.
Remittance-Miscellaneous Account between England and India.

Payments

Expenditure on Revenue Account.
Capital expenditure outside the Revenue Account
Net disbursement on behalf of the Railways.
Net disbursement on behalf of Posts and Telegraphs.
Net disbursement on behalf of Defence.
Net disbursement on behalf of Union Territory Government.
Net disbursement on behalf of State Governments.
Remittance-Miscellaneous Accounts between England and India.

(2)    The only items which can occur under this minor head are of the category "Remittance-Miscellaneous Account between England and India".

MAJOR / SUB-MAJOR HEADS MINOR HEADS
8795 Adjusting Account with Telecommunications  
    A separate minor head for each Telecommunications Accounts Officer may be opened.


(c)    Exchange Accounts

MAJOR / SUB-MAJOR HEADS MINOR HEADS
8797 Exchange Accounts  
  01 Accounts between Civil & Civil  
    Exchange Accounts between---- (1)
    Exchange Accounts advised by---- (2)
    Exchange Accounts between P.W. Division and P.W. Division (3)
    Exchange Accounts between PAO and PAO (3)
    Minor Head Exchange Accounts advised by Pr.A.O. (4), may be opened for Exchange Accounts transaction between various Prinicipal Accounts Officer of Civil Ministries/Departments.
  02 Accounts between Defence Accounts Officers  
    A Seperate Minor Head for accounts between any two accounting units
  03 Accounts between Railways  
    A seperate minor Head for accounts between each district "Accounting unit headed by a F.A &C.A.O or an independent additional Dy. F A and C.A.O may be opened."
  04 Accounts between Postal Accounts Officers. A separate minor head for accounts between any two Accounting Units should be opened.
  05 Accounts between Telecommunications Accounts Officers.  

Notes:

(1)    This sub major head is to be operated upon only for the clearance of the old outstanding balances, consequent upon the abolition of the system of 'Exchange Accounts' from 1-12-1980.

(2)(a)    This minor head should be operated in respect of Exchange Account Transactions originating on or after 1.4.1974 and responses thereto. Each Civil Accounts Office authorised to operate exchange accounts with another will have one minor head each and each office with which it has to exchange accounts will appear as a sub head under that minor head. An Office" A," originating an exchange account transaction with another Office 'B' will operate" the minor head "Exchange Account advice by A". The name of the Officers 'B' will be a sub head under this minor head.

The Office 'A' while responding to an item originated by "B" will operate for this purpose the minor head "Exchange Account advice by B" with the sub head 'A' thereunder.

(b)    The detailed heads to be opened under each of the sub heads mentioned in (a) above are:-

  1. Original item
  2. Responding items

The detailed head 'Original items' will be operated in the books of the Accounts Officer who originates the items. The detailed head 'Responding items' will be operated in the books of the Accounts Officer who responds fo the original entry

(c)    Following are the central civil accounts Officers who are authorised to operate upon "Exchange Accounts": -

  1. Accountant General, Andhra Pradesh , Hyderabad
  2. Accountant General, Assam, Meghalaya, Mizoram and Arunachal Pradesh, Shillong.
  3. Accountant General, Bihar, Ranchi
  4. Director of Accounts, Central Revenues, New Delhi
  5. Director of Accounts, Central, Bombay
  6. Director of Accounts, Central, Calcutta
  7. Director of Accounts, Commerce, Works and Miscellaneous, New Delhi
  8. Accountant General, Gujarat, Ahmedabad
  9. Accountant General, Haryana, Chandigarh
  10. Accountant General, Himachal Pradesh and Chandigarh, Shimla
  11. Accountant General, Jammu and Kashmir, Srinagar
  12. Accountant General, Karnatka, Banglore
  13. Accountant General, Kerala, Trivendrum
  14. Accountant General, Madhya Pradesh (II), Gwalior
  15. Accountant General, Orissa, Bhubneshwar
  16. Accountant General, Punjab, Chandigarh
  17. Accountant General, Rajasthan, Jaipur
  18. Accountant General, Uttar Pradesh (II), Allahabad
  19. Accountant General, Tamil Nadu (I), Madras
  20. Accountant General, Manipur, Imphal
  21. Accountant General, Nagaland, Kohima
  22. Accountant General, Tripura, Agartala
  23. Director of Accounts, Scientific Departments, Bombay
  24. Deputy Director Accounts, Commerce, Works and Miscellaneous, Bombay
  25. Deputy Director, Commerce, Works and Miscellaneous, Calcutta

(3)(a)    The Minor Heads will be operated in respect of Exchange Account transaction for supply of materials between P. W. Divisions within the same zone for transfer of balances between PAOs of the same Ministry/Department as the case may be.

There will be sub-heads "Exchange Accounts with.................." and "Exchange Accounts by..................." under these minor heads for each Division/PAO to exchange transaction between each other. Thus, Division, 'A'/PAO'A' originating an Exchange Accounts transaction with Division 'B'/PAO 'B' will operate the sub-head "Exchange Account with Division 'B'/PAO 'B' " under the minor head "Exchange Accounts between P.W. Division and P.W. Division" or 'Exchange Accounts between PAO and PAO' as the case may be. The Division (B)/PAO(B) while responding, will for this purpose, operate the sub-head "Exchange Accounts by Division (A)/PAO(A) as a minus credit/minus debit entry under the said minor head.

Similarly, the Division (A) /PAO(A), while responding to an item originated by Division (B)/PAO (B) will for this purpose, operate the sub-head "Exchange Account by Division (B)/PAO(B) as minus credit/minus debit entry under the said minor head.

(b)    The sub-head "Exchange Account with ............................will accommodate originating transactions in the books of originating Division/PAO, The Sub-head "Exchange Account by....."........." will accommodate transactions responded in the books of responding Division /PAO.

(4)(a)    The minor head will be operated in respective Exchange Accounts transaction for transfer of balances between Pr.A.Os of various Central (Civil) Ministries/Departments, The Pr. A.O. which operates Exchange Account will have a minor head each and Pr. A.O. with which it has to Exchange Account will appear as a sub-head under that minor head. The Pr.A.O. 'A' originating an Exchange Account transaction with Pr. A.O 'B' will operate the minor head "Exchange Account advise by Pr. A.O. 'A' "

The name of Pr.A.0. with which the transaction takes place will appear as sub-head under this minor head viz "Exchange Accounts with Pr. A.O. 'B'. The Pr A.O. (B) while responding, will for this purpose, operate the minor head "Exchange Account Advised by Pr A.O. (A)" with sub-head "Exchange Account by Pr. A.O.(A)" as a minus credit/minus debit entry under the said minor head. The Pay and Accounts Officer under each Pr. A.O. in whose books the transaction is actually originated/ responded will appear as detailed head.

Similarly Pr. A.O. 'A' while responding to an item originated by Pr. A.O. (B), will for this purpose operate the minor head "Exchange Account Advised by Pr. A.O. (B)" with the sub-head "Exchange Account by Pr. A.O. (B)" as minus credit/minus debit under the said minor head.

(b)    See Note.3(b) above.

N.    Cash Balance

MAJOR / SUB-MAJOR BEADS MINOR HEADS
8999 Cash Balance(l)    
    101 Cash in Treasuries
    102 Deposits with Reserve Bank
    103 Deposits in other Banks
    104 Remittances in Transit-Local
    105 Remittances in Transit-Foreign

Note:

(1)    See Note (1) and (2) below major head '8675-Deposits with Reserve Bank'.

 
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Last Updated : 22 Mar,2014