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
Small Savings, Provident Fund etc.

(a)    National Small Savings Fund

MAJOR / SUB-MAJOR HEADS MINOR HEADS
8001 Savings Deposits    
    101 Post Office Savings Bank Deposits
    102 State Savings Bank Deposits (1)
    103 Fixed and Time Deposits (1)
    104 Cumulative Time Deposits (1)
    105 Post Office Recurring Deposits

Note:

(1)    Under these minor heads separate sub-heads may be opened for recording each type of deposit notified from time to time, such as One-year, Three-year and Five-year time Deposits, 5 Years, 10 Years and 15 Years Cumulative Time Deposit Accounts etc.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
8002 Savings Certificates    
    101 Post Office Certificates (1) (2)
    102 State Savings Certificates
    103 Treasury Savings Deposit Certificates (1)
    104 Defence Savings Certificates (1)
    105 Savings Certificate-Bank series (1)
    106 National Development Bonds
    107 Post Office Certificates (New Series)

Notes:

(1)    Separate sub-heads may be opened for each type of savings certificates, such as Cash Certificates, Savings Certificates of different denominations etc.

(2)    Unclaimed balances of post office certificates are transferred to revenue under the head "0075-Miscellaneous General Services-Unclaimed Deposits", at the end of 3rd year after the year's accounts in which the certificates mature.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
8006 Public Provident Funds    
    101 Public Provident Funds


MAJOR / SUB-MAJOR HEADS MINOR HEADS
8007 Investments of National Small Savings Fund    
    101 Investment in Special Central Government Securities issued against outstanding balances of Small Savings as on 31-3-1999
    102 Investment in Special Central Government Securities issued against net collections of Small Savings from 1-4-1999
    103 Investment in Special State Government Securities (1)

Note:

(1)    Name of the State will appear as sub-head.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
8008 Income and Expenditure of National Small Savings Fund    
  01-Income from Investments of Small Savings Collections    
    101 Interest on Investment in Special Central Government Securities issued against outstanding balances as on 31-3-1999
    102 Interest on Investment in Special Central Government Securities against collections from 1-4-1999
    103 Interest on Investment in Special State Government Securities (1)
  02-Interest Payments to Subscribers    
    101 Interest on Savings Deposits
    102 Interest on Savings Certificates
    103 Interest on Public Provident Fund
  03- Management Cost    
    101 Payment of agency charges to Department of Posts
    102 Payment of agency charges to Public Sector Banks
    103 Payment of agency commission to agents
    104 Cost of Printing

Note:

(1)    Name of the State will appear as sub-head.

(b)    State Provident Funds

MAJOR / SUB-MAJOR HEADS MINOR HEADS
8009 State Provident Funds    
  01 Civil 101 General Provident Funds
    102 Contributory Provident Fund
    103 I C S Provident Fund (1)
    104 All India Services Provident Fund
  02 Defence 101 Defence Savings Provident Fund
    102 Defence Services Officers Provident Fund
    103 Defence Services Personnel Provident Fund
    104 Indian Ordnance Factories Workmen's Provident Fund
    105 Indian Naval Dockyard Workmen's Provident Fund
    106 Other Miscellaneous Provident Fund
  03 Railways 101 State Railways Provident Fund (2)
    102 Transferred Railways Personnel Provident Fund (2)
  04 Interest Suspense 101 Interest Suspense Account (4)
  60 Other Provident Funds 101 Workmen' s Contributory Provident Fund
    102 Contributory Provident Pension Fund
    103 Other Miscellaneous Provident Funds (3)

Notes:

(1)    ICS (Non European Members) Provident Fund may be recorded under a separate sub head below this minor head.

(2)    'Contributory' and 'Non-Contributory' Provident Funds may be shown under distinct sub heads under these minor heads.

(3)    Each provident fund will be shown distinctly under a separate sub head.

(4)    When a Government servant is transferred permanently from one Government to another interest on provident fund balances received from the transferring Government is held temporarily under this head pending clearance by per contra credit to the Fund account of the subscriber concerned.

(c)    Other Accounts

MAJOR / SUB-MAJOR HEADS MINOR HEADS
8010 Trusts and Endowments    
    101 Treasury Notes (1)
    102 Endowment By the Late King Of Oudh
    103 "Trusts Created by the Edavagai Rights Acquistion Act, 1955"
    104 Endowments for Charitable and Educational Institutions
    105 Other Trusts (2)

Notes:

(1)    Separate sub-heads may be opened for the Treasury Notes on account of the "Bhonsla and other Nagpur Temples" and "Non-Transferable Notes at 4% (Madras)".

(2)    Deposits of Trusts created by the "Nizam of Hyderabad' and 'Appropriation for the maintenance of Madho Rao' will be recorded under separate sub-heads under this minor head. This minor head will include inter alia transactions relating to 'Deposits of Assam Willamson Education Endowments Fund (Assam)' 'Deposits of Gopal Chandra Trust Fund "(Assam)", 8% and 6% Perpetual loans (Madras and other similar trusts, if any, for each of which there will be specific sub-heads).

MAJOR / SUB-MAJOR HEADS MINOR HEADS
8011 Insurance and Pension Funds    
    101 Postal Insurance and Life Annuity Fund
    102 Family Pension Funds (2)
    103 Central Government Employees' Group Insurance Scheme (4)
    104 Union Territory Employees' Group Insurance Scheme (5)
    105 State Government Insurance Fund (1)
    106 Other Insurance and pension Funds (3)
    107 State Government Employees' Group Insurance Scheme (5)

Notes:

(1)    This minor head will record transactions connected with Insurance Schemes run by State Governments with specific sub-heads for Life Insurance Schemes and General Insurance Schemes.

(2)    This minor head will record transactions relating to Bombay Family Pension Fund of Govt servants, Bengal Uncovenanted Service Family Fund, General Family Pension Fund of GRADE IV Governments Servants, Hindu Family Annuity Fund etc., under distinct sub-heads.

(3)    Each category of Insurance or Pension Funds will be recorded separately under distinct sub-heads.

(4)    Subscriptions recovered under the scheme will be credited to the minor head proper by all concerned accounting authorities, Apportionment thereof will however be done by the C.G.A.'s Organisation between the following two sub-heads:-

  1. Insurance fund
  2. Savings Fund

(5)    The nomenclature of the minor head shall contain the name of the State or Union Territory as the case may be e.g. "Punjab State Government Employees' Group Insurance Scheme " This minor head will have two sub-heads viz :-

  1. Insurance Funds
  2. Savings Fund
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8012 Special Deposits and Accounts    
    101 Investment of Deposits of U.S Counterpart Funds
    102 Special Securities Issued to Foreign Government under Bilateral Trade Agreements
    103 Special Securities Issued to Rural Electrification Corporation
    104 Special Securities Issued to Industrial Development Bank of India
    105 Special Securities Issued to Unit Trust of India
    106 Special Securities Issued to National Bank for Agricultural and Rural Development
    107 "Special Deposits by Provident, Superannuation and Gratuity Fund"
    108 Special Drawing Rights at the I.M.F
    109 Income Tax Annuity Deposits
    110 Compulsory Deposits
    111 Deposits By State Bank of India
    112 Deposits by the Kudremukh Iron ore Company Ltd.
    113 Deposits by the Indian Oil Corporation
    114 Deposits by the Madras Refineries Ltd.
    115 Deposits by the General Insurance Corporation and its Subsidiaries
    116 Deposits by the Life Insurance Corporation of India
    117 Deposits of Unit Trust of India
    118 Deposits of the I.B.R.D
    119 National Deposit Scheme
    120 Special Securities Issued to Nationalised Banks
    121 Special Deposits by the Employees State Insurance Corporation
    122 Special Deposits by the Unit Trust
    123 Special Deposits of Employees Provident Fund Scheme (Administration Fund)
    124 Special Deposits of Employees Deposit Linked Insurance Scheme (Administration Fund)
    125 Petroleum Bonds (1)

Note

(1)    A separate sub-head may be opened for different series of Bonds.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
8013 Other Deposits and Accounts    
  01 Deposit Schemes for Retiring Employees.    
    101 Deposit Scheme for Retiring Government Employees, 1989
    102 Deposit Scheme for Retiring Employees of Public Sector Companies, 1991.
  60 Other Deposits Schemes    
    101 Mahila Samriddhi Yojna for Rural Women
 
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Last Updated : 22 Mar,2014