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
Social Services-2A

(a)    Education, Sports, Art and culture

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2202 General Education (1)    
  01 Elementary Education (10)(2)    
    001 Direction and Administration
    052 Equipment
    053 Maintenance of Buildings
    101 Government Primary Schools
    102 Assistance to Non Government Primary Schools
    103 Assistance to Local Bodies for Primary Education
    104 Inspection
    105 Non-Formal Education
    106 Teachers and other Services
    107 Teachers Training
    108 Text Books (4)
    109 Scholarships and Incentives
    110 Examinations
    800 Other expenditure (3)
  02 Secondary Education(2)(12)    
    001 Direction and Administration
    004 Research and Training (11)
    052 Equipments
    053 Maintenance of Buildings
    101 Inspection
    103 Non-formal Education
    104 Teachers and Other Services
    105 Teachers Training
    106 Text Books (4)
    107 Scholarships
    108 Examinations
    109 Government Secondary Schools
    110 Assistance to Non-Govt. Secondary Schools
    191 Assistance to Local Bodies for Secondary Education
    800 Other expenditure (3)
  03 University and Higher Education 001 Direction and Administration
    102 Assistance to Universities.
    103 Government Colleges and Institutes
    104 Assistance to Non-Government Colleges and Institutes
    105 Faculty Development Programme (8)
    106 Text Books Development (9)
    107 Scholarships
    112 Institutes of higher learning (7)
    800 Other expenditure
  04 Adult Education    
    001 Direction and Administration
    101 Grants to Voluntary Organisations
    102 Shramik Vidya Peeths
    103 Rural Functional Literacy Programmes
    200 Other Adult Education Programmes
    800 Other expenditure
  05 Language Development    
    001 Direction and Administration
    102 Promotion of Modern Indian Languages and Literature (5)
    103 Sanskrit Education
    200 Other Languages Education (6)
    800 Other expenditure
  80 General    
    001 Direction and Administration
    003 Training
    004 Research
    107 Scholarships
    108 Examinations
    798 International Co-operation
    800 Other expenditure

Notes:

(1)    This major head will record the expenditure on all activities connected with education except Agricultural Education, Medical Education, Animal Husbandry Education and other special types of education, the expenditure on which will be recorded under the respective functional head, viz. "Crop Husbandry", "Medical and Public Health", etc. Expenditure on special programmes for the scheduled castes, scheduled tribes and other backward classes intended to supplement benefits and facilities available to the whole community should be recorded under the major head "2225 - Welfare of Scheduled Castes, Scheduled Tribes and other Backward classes" and expenditure on special programmes for physically handicapped should be booked under the major head "2235 Social Security and Welfare".

(2)    Expenditure common to both Elementary and Secondary Education such as common directorate at Headquarters and District level, common Inspectorate etc., will be recorded below the respective minor heads under the sub-major head "02-Secondary Education".

(3)    School lunch/ mid day meal programme will be recorded under a distinct sub head under this minor head.

(4)    Expenditure on Text Book Committee, printing, publication and distribution of Text Books will be recorded under this minor head.

(5)    Expenditure on teaching of modem Indian languages in Government schools and colleges as part of wider curricula will be recorded under the relevant minor head below the sub major heads "01 Elementary Education", "02-Secondary Education", "03 -University and other higher education". The minor head 'Promotion of modem Indian languages and literature' under the sub major head "05 Language Development", will record other expenditure either directly by Government or as grant for promotion of modem Indian languages including Hindi and Urdu.

(6)    This minor head will record expenditure on promotion of other languages like Russian, French, Persian, German etc. Expenditure in connection with the teaching of these languages in schools and colleges will however be recorded under the relevant minor heads below the sub major heads 02, 03, 04 as the cases may be.

(7)    This minor head will record expenditure of other Institutions of-higher learning not affiliated to any university e.g. Indian Institute of Management.

(8)    This minor head will record expenditure on orientation courses, summer seminars etc.

(9)    These minor heads will record expenditure on bringing out the cheap editions of textbooks for university and higher education and technical education.

(10)    This will include pre-primary, primary and middle school education.

(11)    This excludes teachers' training.

(12)    This will include pre-university education.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2203 Technical Education    
    001 Direction and Administration
    003 Training
    004 Research
    101 Inspection
    102 Assistance to Universities for Technical Education
    103 Technical Schools (1)
    104 Assistance to Non-Government Technical Colleges and Institutes
    105 Polytechnics (1)
    106 Book Promotion (2)
    107 Scholarships
    108 Examinations
    112 Engineering/Technical Colleges and Institutes (3)
    800 Other expenditure

Notes:

(1)    The minor head "Technical schools "will record expenditure on schools imparting training and education in trades to pre-matric or middle school students. The minor head "Polytechnics" will record expenditure on institutions imparting education and training to post-matric students for a diploma course.

(2)    See note (9) below Major head 2202.

(3)    Will also include Management and Commercial Institutes.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2204 Sports and Youth Services    
    001 Direction and Administration
    101 Physical Education (1)
    102 Youth Welfare Programmes for Students (2)
    103 Youth Welfare Programmes for Non Students (2)
    104 Sports and Games
    800 Other expenditure

Notes:

(1)    Expenditure on Colleges of Physical Education affiliated to Universities or not will be recorded under this minor head.

(2)    This minor head will include expenditure on organisation of youth camps. Youth Hostels, National Cadet Corps, National discipline schemes etc. which will be recorded under distinct sub-heads.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2205 Art and Culture (1)    
    001 Direction and Administration
    101 Fine Arts Education (2)
    102 Promotion of Arts and Culture (3)
    103 Archaeology (4)
    104 Archives
    105 Public Libraries (5)
    106 Archaeological Survey (4)
    107 Museums
    108 Anthropological Survey
    109 Certification of Cinematographic Films for public exhibition (6)
    800 Other expenditure

Notes:

(1)    This major head will record transactions connected with promotion of art and culture, including educational institutions imparting education on art and culture.

(2)    This minor head will record expenditure on government institutions for imparting education in fine arts like Music, Drama, Art, Sculpture etc. and assistance to non-government institutions imparting such education.

(3)    This minor head will include expenditure relating to literary awards.

(4)    The minor head "Archaeology" will record expenditure on the Department of Archaeology of the State Governments, while the minor head "Archaeological Survey "will record expenditure on Archaeological Survey of India, including expenditure on preservation of ancient monuments etc.

(5)    This minor head will include expenditure on public libraries but not expenditure on libraries attached to educational institutions and departments.

(6)    This Minor Head will record expenditure on Film Censoring.

(b)    Health and Family Welfare

MAJOR / SUB-MAJOR HEADS MINOR, HEADS
2210 Medical and Public Health    
  01 Urban Health Services-Allopathy    
    001 Direction and Administration
    102 Employees State Insurance Scheme (5)
    103 Central Government Health Scheme
    104 Medical Stores Depots (2)
    108 Departmental Drug Manufacture (3)
    109 School Health Scheme
    110 Hospital and Dispensaries (1)
    200 Other Health Schemes
    800 Other expenditure
  02 Urban Health Services-Other systems of medicine (6)    
    101 Ayurveda
    102 Homeopathy
    103 Unani
    104 Siddha
    200 Other Systems
  03 Rural Health Services-Allopathy    
    101 Health Sub-centres
    102 Subsidiary Health Centres
    103 Primary Health Centres
    104 Community Health Centres
    110 Hospitals and Dispensaries
    800 Other Expenditure
  04 Rural Health Services-Other Systems of medicine (6)    
    101 Ayurveda
    102 Homeopathy
    103 Unani
    104 Siddha
    200 Other Systems
  05 Medical Education, Training and Research (4)    
    101 Ayurveda (10)
    102 Homeopathy (10)
    103 Unani(10)
    104 Siddha (10)
    105 Allopathy (10)
    200 Other Systems (10) (11)
  06 Public Health    
    001 Direction and Administration (12)
    003 Training
    101 Prevention and Control of diseases (7)
    102 Prevention of food adulteration
    104 Drug Control
    106 Manufacture of Sera/Vaccine (8)
    107 Public Health Laboratories (9)
    112 Public Health Education
    113 Public Health Publicity
    200 Other Systems (11)
    800 Other expenditure
  80 General    
    004 Health Statistics & Evaluation
    798 International Co-operation
    800 Other expenditure

Notes:

(1)    This minor head will record expenditure on medical relief provided to general public through hospitals, dispensaries, primary health centres etc. Each major hospital may, if considered necessary, be treated as a separate sub head under this minor head, the other standard sub heads being "Other Hospitals", "Dispensaries", and "Primary Health Centres".

(2)    This minor head will record expenditure on establishment of Medical Stores Depots and also transactions connected with purchase of medicines, drugs, medical instruments and equipment etc., with suitable sub-heads if the Medical Stores Depots charge for the supplies made to hospitals, dispensaries etc. If on the other hand the Depots are intended only as a central procurement and stocking agency for the hospitals and dispensaries of the State, and supplies to the hospitals etc. are not charged for, the transactions on account of the purchase of medicines etc. may be recorded under the minor head ‘110-Hospital and Dispensaries’ while the expenditure on the establishment of Medical Stores Depot may alone be recorded under this minor head.

(3)    This minor head will include expenditure on departmental manufacture of common pharmaceutical preparations.

(4)    This sub-major head will record expenditure on medical schools, colleges etc., imparting medical education and nursing education. Expenditure on hospitals attached to Medical Colleges will be recorded under" Hospitals and dispensaries" below the sub-major heads '01' or '03' as the case may be.

(5)    This minor head will record expenditure incurred in hospitals, dispensaries etc, in connection with Employees' State Insurance Scheme.

(6)    The minor heads under the sub-major heads '01' and '03' may be opened as sub-heads, as deemed necessary under the minor heads under these sub-major heads, "02' and '04'.

(7)    Prevention and control of each major disease like Cholera, Leprosy, Malaria, Filaria etc, should be recorded under distinct sub heads with suitable detailed heads thereunder.

(8)    Will include expenditure on Pasteur Institute.

(9)    Will include expenditure on Chemical Examiner.

(10)    Divided into the following sub-heads;

  1. Education (including education in pharmacy)
  2. Training
  3. Research and evaluation
  4. Other Expenditure

(11)    This includes Yoga also.

(12)    This includes expenditure on Port Health Establishment including Airport Organisation.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2211 Family Welfare    
    001 Direction and Administration (1)
    003 Training (6)
    004 Research and Evaluation (6)
    101 Rural Family Welfare Services (7)
    102 Urban Family Welfare Services (8)
    103 Maternity and Child Health (2)
    104 Transport (3)
    105 Compensation
    106 Mass Education (5)
    108 Selected area Programmes (including India population project)
    109 Reproductive and Child Health Programme (9)
    190 Assistance to Public sector and other undertakings
    200 Other Services and Supplies (4)
    798 International Co-operation
    800 Other expenditure

Notes:

(1)    This minor head will record expenditure of (i) State Level Organisation (ii) City Family Welfare Bureaus, and District Family Welfare Bureaus in the States. In the Centre the expenditure on the following items is recorded under this Head.

  1. Technical Wing at Headquarters.
  2. Regional Health Offices and
  3. Other Offices.

(2)    This minor head will include expenditure on (i) immunisation of infants and pre-school children against diptheria, polio and typhoid and of expectant mothers against tetanus and (ii) prophylaxis against nutritional anaemia for mothers and children and nutritional programme for control of blindness among children.

(3)    This will cover expenditure on (i) maintenance of vehicles and supply of vehicles at Primary Health Centres, (ii) Supply of additional vehicles for supervision at District Family Welfare Bureaus, (iii) Supply of vehicles and equipment to regional Family Welfare Training Centres and (iv) Health Transport Organisation at the Centre.

(4)    This will cover expenditure under the items:

State Sector

  1. Sterility Centres and Helpers Scheme;
  2. Supply of surgical equipment to rural and urban family welfare Centres;
  3. Maintenance of beds and static sterilisation units;
  4. Conventional contraceptives;
  5. Post Partam Centres;
  6. Supply of surgical equipment to selected hospitals;
  7. Construction of sterilisation theatres;
  8. Selected Area Programme;
  9. Intensive District Programme; and
  10. Establishment of additional beds.

Central Sector

  1. Expenditure on Family Welfare in Railways, P & T and Defence;
  2. Nirodh Schemes;
  3. Central Family Welfare Corps Doctors;
  4. Awards and
  5. Vehicles,etc.

(5)    This will cover expenditure on

  1. Mass education programme including orientation camps;
  2. Mass mailing schemes and
  3. Audio visual equipments and also expenditure incurred by the Ministry of Information and Broadcasting.

(6)    This will include expenditure under the following items

State sector

(i)    Regional Family Welfare centres in states (Old and New);

(ii)    Training of A.N.M.S and Dais and Local Health visitors;

(iii)    Training of personnel through I.M.A., Homoeopathic and I.S.M. Practitioners;

(iv)    Teaching of Family Welfare in medical colleges and

(v)    Demographic Research Centre.

Central sector

  1. Central Family Welfare Field units;
  2. Training of personnel through I.M.A.;
  3. Stipends to medical students;
  4. Family Welfare Training Centres;
  5. Expenditure on L.S.M. and Homoeopathy and
  6. Experimental projects.

(7)    This will have the following sub-heads:

  1. Village Health Guides;
  2. Post Partam Centres;

(8)    This will include expenditure on Post Partam Centres.

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

  1. National component
  2. District/sub-Project component
(c)    Water Supply, Sanitation, Housing and Urban Development.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2215 Water Supply and Sanitation    
  01 Water Supply    
    001 Direction and Administration
    003 Training
    004 Research
    005 Survey and Investigation
    052 Machinery and Equipment
    101 Urban water Supply Programmes (1)
    102 Rural water supply Programmes (2)
    190 Assistance to Public Sector and other Undertakings
    191 Assistance to Local Bodies, Municipalities etc.
    799 Suspense
    800 Other expenditure
  02 Sewerage and Sanitation    
    001 Direction and Administration (3)
    003 Training
    004 Research
    005 Survey and Investigation
    052 Machinery and Equipment
    105 Sanitation Services
    106 Prevention of Air and Water Pollution
    107 Sewerage Services (1)
    191 Assistance to Local Bodies, Municipalities etc.
    800 Other expenditure

Notes:

(1)    Each major scheme or group of small schemes will be recorded under distinct sub-Heads with suitable detailed heads.

(2)    This minor head will be sub-divided into the following sub-Heads:

  1. Accelerated rural water supply programme.
  2. Rural piped water supply Programme.
  3. Other rural water supply programme.

(3)    Will include expenditure on supervisory establishments for sanitation services.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2216 Housing (1)    
  01 Government Residential Buildings    
    106 General Pool accommodation (2)
    107 Police Housing (2)
    700 Other Housing (2)
  02 Urban Housing    
      (Each class of scheme will be a minor head)
    103 Assistance to Housing Boards
    104 Housing Co-operatives
    190 Assistance to Public Sector and Other Undertakings (3)
    800 Other expenditure
  03 Rural Housing    
      (Each class of scheme will be a minor head)
    102 Provision of house site to the landless
    103 Assistance to Housing Boards
    104 Housing Co-operatives
    190 Assistance to Public Sector and Other Undertakings (3)
    800 Other expenditure
  04 Bombay Building Repairs and Reconstructions Scheme(4)    
    001 Direction and Administration
    051 Construction
    052 Machinery and Equipment
    053 Maintenance and Repairs
    799 Suspense
    800 Other expenditure
  80 General    
    001 Direction and Administration
    003 Training
    052 Machinery and Equipment
    101 Building Planning and Research
    103 Assistance to Housing Boards, Corporations etc (3)
    190 Assistance to Public Sector and Other Undertakings (3)
    800 Other expenditure

Notes:

(1)    See also Note (5) below the major heads"2230 Labour and Employment' and Note (1) below "2225 Welfare of Scheduled Castes, Scheduled Tribe and other Backward classes, for 'Labour Housing Schemes’ and 'Housing Schemes for Welfare of Scheduled Castes, Scheduled Tribes and Other backward classes' respectively.

(2)    This will have the following sub-heads;

  1. Direction and Administration
  2. Construction
  3. Maintenance and Repairs
  4. Furnishing
  5. Lesve Charges
  6. Estate Management
  7. Machinery and Equipment
  8. Suspense
  9. Other Expenditure

(3)    This minor head will record expenditure on assistance to Housing Boards, Corporations etc. not related to any particular scheme. Assistance for specific schemes e.g. slum clearance schemes, rental housing schemes, Subsidised Industrial Housing Schemes etc. will be recorded under the sub-major head 02 or 03 or 80.

(4)    This sub-major head will record expenditure incurred by Government of Maharashtra under the Bombay Buildings Repairs and Reconstruction Board Act, 1969 as a social security measures to provide for the repairs or reconstruction of dangerous buildings in Bombay. The Act envisages collection of cess from the owners of the buildings and finding the net collections in a fund called the "Bombay Buildings Repairs and Reconstruction Fund" to which will also be credited the Government contribution and the matching contribution by the Bombay Municipal Corporation. An amount equal to the expenditure will be transferred to this head from the fund. The transfers to and from the fund will appear as sub-head under the minor head "Other expenditure".

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2217 Urban Development (1)    
  01 State Capital Development (3)    
    001 Direction and Administration
    051 Construction
    052 Machinery and Equipment
    053 Maintenance and Repairs
    190 Assistance to Public Sector and Other Undertakings
    191 Assistance to Local Bodies Corporations, Urban Development Authorities, Town Improvement Boards, etc.
    800 Other expenditure
  02 National Capital Region    
    001 Direction and Administration
    051 Construction
    052 Machinery and Equipment
    053 Maintenance and Repairs
    191 Assistance to Local bodies Corporations, Urban Development Authorities/Town Improvement Boards etc.
    800 Other expenditure
  03 Integrated Development of Small and Medium Towns    
    001 Direction and Administration
    051 Construction
    052 Machinery and Equipment
    053 Maintenance and Repairs
    191 Assistance to Local bodies Corporations, Urban Development Authorities, Town Improvement Boards etc
    800 Other expenditure
  04 Slum Area Improvement    
    001 Direction and Administration
    051 Construction
    052 Machinery and Equipment
    053 Maintenance and Repairs
    191 Assistance to Local Bodies Corporations, Urban Development Authorities, Town Improvement Boards etc.
    800 Other expenditure
  05 Other Urban Development Schemes    
    001 Direction and Administration
    051 Construction
    052 Machinery and Equipment
    053 Maintenance and Repairs
    191 Assistance to Local Bodies Corporations, Urban Development Authorities, Town Improvement Boards etc.
    800 Other expenditure
  80 General    
    001 Direction and Administration (2)
    003 Training
    004 Research
    191 Assistance to Local Bodies, Corporations, Urban Development Authorities, Town Improvement Boards etc.
    800 Other expenditure

Notes:

(1)    This major head will not include expenditure on Urban Housing schemes which will be booked under the major head "Housing".

(2)    This minor head will include expenditure relating to Municipal administration or other Urban Development Authority concerned.

(3)    A separate minor head will be opened for each state in which case the minor heads mentioned below the sub major head ‘01’ will be sub -heads below that minor head.

(d)    Information and Broadcasting

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2220 Information and Publicity    
  01 Films (3)    
    001 Direction and Administration (1)
    003 Training
    004 Research
    105 Production of films
    800 Other expenditure
  60 Others    
    001 Direction and Administration
    003 Research and Training in mass Communication
    101 Advertising and visual Publicity
    102 Information Centres (2)
    103 Press Information Services
    105 Registration of Newspapers
    106 Field Publicity
    107 Song and Drama Services
    109 Photo Services
    110 Publications
    111 Community Radio and Television
    112 Employment News
    800 Other expenditure

Notes:

(1)    Will include the Directorate of Public Relations.

(2)    This will include general information services.

(3)    This Sub-Major head will record all activities relating to Film Division, Film Institute etc.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2221 Broadcasting (1)    
  01 Sound Broadcasting    
    001 Direction and Administration
    003 Research and Training
    013 Operation and Maintenance
    102 Commercial Services
    103 Renewals and Replacements
    104 Programme Services
    105 News Services
    106 Listeners' Research
    107 External Services
    108 Journals
    109 Planning and Development
    799 Suspense
    800 Other expenditure (2)
  02 Television    
    001 Direction and Administration
    003 Research and Training
    013 Operation and Maintenance
    102 Commercial Services
    103 Renewals and Replacements
    104 Programme Services
    105 News Services
    106 Listeners' Research
    108 Journals
    109 Planning and Development
    799 Suspense
    800 Other expenditure (2)
  80 General    
    001 Direction and Administration
    003 Training
    004 Research and Development
    101 Satellite Systems
    102 Grants to Prasar Bharti
    800 Other expenditure

Notes:

(1)    Expenditure incurred from the Consolidated Fund of a State on Broadcasting in pursuance of any grant under Article 282 of the Constitution of India is classified in accounts in accordance with the following principles: -

  1. Any expenditure from the Consolidated Fund of a State which is directly connected with broadcasting services proper (e.g. by way of contribution to any Radio Station), should be classified as State expenditure on a Union subject (List I of the Seventh Schedule) and accounted for under "Other expenditure".
  2. State expenditure on the purchase and maintenance of radio sets for village propaganda and publicity directly connected with the administration of State subject (List II of the Seventh Schedule) and not forming part of the normal programme of the broadcasting service, should be brought to account against the appropriate functional heads of account concerned in the State books.

(2)    Will include interest on capital and contribution to Funds.

(e)    Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2225 Welfare of Scheduled Castes, Scheduled Tribes and other Backward classes    
  01 Welfare of Scheduled Castes 001 Direction and Administration
    102 Economic Development
    190 Assistance to Public Sector and Other Undertakings
    277 Education
    282 Health
    283 Housing (1)
    793 Special Central Assistance for Scheduled Castes Component Plan
  02 Welfare of Scheduled Tribes    
    001 Direction and Administration
    102 Economic Development
    190 Assistance to Public Sector and Other Undertakings
    277 Education
    282 Health
    283 Housing (1)
    794 Special Central Assistance for Tribal sub-Plan
    800 Other expenditure
  03 Welfare of Backward Classes    
    001 Direction and Administration
    102 Economic Development
    190 Assistance to Public Sector and Other Undertakings
    277 Education
    282 Health
    283 Housing(1)
    800 Other expenditure
  80 General    
    001 Direction and Administration
    101 Welfare of denotified and other nomadic tribes
    102 Aid to voluntary Organisations
    190 Assistance to Public Sector and Other Undertakings
    800 Other expenditure

Note:

(1)    This Minor head will include provision of house site to landless members of Scheduled Castes, Scheduled Tribes and Backward Classes.

(f)    Labour and Labour Welfare

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2230 Labour and Employment    
  01 Labour(1) 001 Direction and Administration (2)
    004 Research and Statistics
    101 Industrial Relations (3)
    102 Working Conditions and Safety (4)
    103 General Labour Welfare (5)
    104 Coal-Mines Labour Welfare
    105 Mica Mines Labour Welfare
    106 Iron/Manganese/Chrome Ore Mines Labour Welfare
    107 Limestone and Dolomite Mines Labour Welfare
    108 Dock Labour Welfare
    109 Beedi Workers Welfare
    110 Cine Workers Welfare
    111 Social Security for labour (6)
    112 Rehabilitation of Bonded labour
    113 Improvements in Working Conditions of Child/Women labour
    114 Welfare of emigrant labour (9)
    115 Rural Labour (8)
    195 Assistance to Labour Cooperatives
    277 Education (7)
    798 International Cooperation
    800 Other expenditure
  02 Employment Service (10)    
    001 Direction and Administration (11)
    004 Research, Survey and Statistics
    101 Employment Services
    102 Assistance to the Urban poor
    800 Other expenditure
  03 Training    
    001 Direction and Administration
    003 Training of Craftsmen & Supervisors
    004 Research and Statistics
    101 Industrial Training Institutes
    102 Apprenticeship Training
    800 Other expenditure

Notes:

(1)    The expenditure on Special Commissions of Enquiry relating to labour will be recorded under a distinct sub head under the programme minor heads to which the terms of reference to the Committee/Commission are closely related. Expenditure relating to International Labour Conference and other General National Conference on Labour may be recorded as part of expenditure of the Ministry. Contribution to the International Labour Organisation will be recorded under the minor head "International Co-operation". (See General direction No.3.2).

(2)    Includes Labour Commissioner and his establishment.

(3)    This minor head will include enforcement of labour laws, settlement of disputes and wage boards. These may be shown under separate sub heads under this head. Expenditure on Labour Courts and Industrial Tribunals will also be recorded under this minor head.

(4)    This minor head will include Directorate General of Factory Advice Service, Inspectorate of Factories, Inspector of Steam Boilers, Labour Institutes, Rescue Services, Director-General of Mines Safety under distinct sub-heads.

(5)    This minor head will record labour welfare measures not related to sectors covered by minor heads for Coal, Mica and Iron Ore Mines labour welfare. All these minor heads may have sub heads" Housing", "Education", "Health" etc. as the case may be.

(6)    This minor head will include government contributions towards social security measures for labour and industrial workers such as Family Pension-cum-Life Assurance scheme, Personal Injuries Compensation schemes etc.

(7)    This minor head will record expenditure on education, including workers' education programme, National Institute of Labour etc.

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

  1. National Commission on Rural Labour.
  2. Rural Workers cell.

(9)    This will include services on Migratory Labour Recruiting Agencies for labour going abroad etc.

(10)    This does not include ‘Urban Oriented Employment Programmes’ which will be accounted for under the major head ‘3475-General Economic Services’.

(11)    This includes the expenditure on Directorate General of Employment and Training.

(g)    Social Welfare and Nutrition

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2235 Social Security and Welfare    
  01 Rehabilitation (1) 001 Direction and Administration
    101 Dandakamaya Development Scheme
    102 Displaced persons from former West Pakistan
    103 Displaced persons from former East Pakistan
    105 Repatriates from Sri Lanka
    108 Migrants from Pak-held Territories of Jammu & Kashmir
    109 Development of Andaman and Nicobar Islands for Rehabilitation
    110 Tibetan Refugees
    112 Relief and Rehabilitation of persons affected by Indo-Pak Conflict 1971
    140 Rehabilitaion of repatriates from other countries
    200 Other Relief Measures (2)
    202 Other Rehabilitation Schemes
    800 Other expenditure
  02-Social Welfare (3)    
    001 Direction and Administration (6)
    101 Welfare of handicapped
    102 Child Welfare
    103 Women's Welfare
    104 Welfare of aged, infirm and destitute
    105 Prohibition
    106 Correctional Services
    107 Assistance to Voluntary Organisations
    108 Ex-gratia payments to Indian Nationals for properties seized by Pakistan during and after 1965 conflict
    109 Pre- Vocational Training
    190 Assistance to Public Sector and Other Undertakings
    200 Other programmes
    800 Other expenditure
  03 National Social Assistance Programme.    
    101 National Old Age Pension Scheme.
    102 National Family Benefit Scheme.
    103 National Maternity Benefit Scheme.
  60 Other Social Security and Welfare programmes    
    101 Personal Accident Insurance Scheme for poor families (Each special Insurance Scheme will be a minor head)
    102 Pensions under Social Security Schemes
    103 Protected Savings Schemes
    104 Deposit Linked Insurance scheme- Government P.F.
    105 Government Employees Insurance Scheme (7)
    106 Contributions to Solatiul Fund
    107 Swatantrata Sainik Samman Pension Scheme
    110 Other Insurance Schemes (4)
    200 Other Programmes (5)
    800 Other expenditure

Notes:

(1)    The expenditure on relief and rehabilitation of persons displaced as a result of natural calamities will be recorded under major head “2245 Relief on account of Natural calamities".

(2)    Will include expenditure on relief measures, as distinct from relief and rehabilitation schemes.

(3)    The grants given to Central Social Welfare Board and other Bodies should be recorded under the various minor heads provided under this sub-major head, if the purpose of the grants are distinguishable.

(4)    This minor head will include management expenditure of Life and other Insurance Schemes run by State Governments.

(5)    This minor head will include expenditure on District Soldiers', Sailors' and Airmen's Welfare Boards, Legal Aid Committees, relief to persons affected by riots, ex-gratia payments to families of ministers, government servants etc dying in harness, and assistance to goldsmiths and their dependents. Expenditure out of compassionate fund will be adjusted under a separate sub-head "Payment from Compassionate Funds."

(6)    Expenditure on Direction and Administration pertaining exclusively to any of the minor heads mentioned under sub-major head "02-Social Welfare" will be booked to that minor head. Where it is not so, the expenditure will be booked to the minor head "Direction and Administration".

(7)    This minor head shall have distinct sub-heads for Central Government and each of the State / Union Territory Government to record transactions connected with the "Government Employees Insurance Scheme" in vogue in central and other State Government including Union Territory Governments.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2236 Nutrition    
  01 Production of Nutritious Foods and Beverages    
    101 Production of Nutritious Beverages
    102 Fortifications of foods
    190 Assistance to Public Sector and Other Undertakings
    800 Other expenditure
  02 Distribution of nutritious food and beverages    
    101 Special Nutrition programmes
    102 Mid-day Meals
    800 Other expenditure
  80 General    
    001 Direction and Administration
    004 Research & Development
    101 Diet surveys and Nutrition planning
    102 Nutrition education and extension
    103 Statistics and evaluation
    800 Other expenditure


MAJOR / SUB-MAJOR HEADS MINOR HEADS
2245 Relief on account of Natural Calamities (1)    
  01 Drought    
    101 Gratuitous Relief (2)
    102 Drinking Water Supply
    103 Special Nutrition
    104 Supply of Fodder
    105 Veterinary Care
    282 Public Health
    800 Other expenditure
    901 Deduct-Amount met from Natural Calamities unspent Margin Money Fund.
    902 Deduct-Amount met from the Famine Relief Fund
  02 Floods, Cyclones etc. 101 Gratuitous Relief (2)
    102 Drinking Water Supply
    104 Supply of Fodder
    105 Veterinary care
    106 Repairs and restoration of damaged roads and bridges
    107 Repairs and restoration of damaged Government Office Buildings
    108 Repairs and Restoration of damaged Government Residential buildings
    109 Repairs and restoration of damaged water supply, drainage and sewerage works
    110 Assistance for repairs and restoration of damaged water supply, drainage and sewerage works
    111 Ex-gratia payments to bereaved families
    112 Evacuation of population
    113 Assistance for repairs/reconstruction of Houses
    114 Assistance to Farmers for purchase of Agricultural inputs
    115 Assistance to Farmers to clear sand/silt/salinity from land
    116 Assistance to Farmers for repairs of damaged tube wells, pump sets etc.
    117 Assistance to Farmers for purchase of live stock
    118 Assistance for repairs/replacement of damaged boats and equipment for fishing
    119 Assistance to artisans for repairs/replacement of damaged tools and equipments
    120 Assistance to owners of salt works
    121 Afforestation
    122 Repairs and restoration of damaged irrigation and flood control works
    193 Assistance to Local bodies and other non-Government Bodies/Institutions
    282 Public Health
  03 Unspent Margin Money Fund 101 Transfers to Reserve funds and Deposit Accounts-Natural Calamities unspent Margin Money Fund
  04 Famine Relief Fund 101 Transfers to Reserve Funds and Deposit Accounts-Famine Relief Fund
  05 Calamity Relief Fund    
    101 Transfer to Reserve Funds and Deposit Accounts-Calamity Relief Fund'.
    901 Deduct - Amount met from Calamity Relief Fund.
  80 General 001 Direction and Administration
    101 Centre for Training in disaster preparedness
    102 Management of Natural Disasters, Contingency Plans in disaster prone areas
    800 Other expenditure (3)

Notes:

(1)    All expenditure incurred directly for the relief of distress shall be debited to this major head. Expenditure incurred indirectly due to any natural calamity shall be debited to appropriate functional major head.

(2)    This will be sub-divided into:-

  1. Cash doles (vi) Supply of seeds, fertilizers and
  2. Food and clothing Agricultural implements
  3. Housing (vii) Supply of fodder
  4. Educational Concessions (viii) Other items
  5. Supply of medicines

(3)    This minor head will record expenditure on prevention of cattle epidemic and other miscellaneous expenditure not identifiable with other sub-major/minor heads.

(h)    Others

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2250 Other Social Services    
    101 Donations for Charitable purposes
    102 Administration of Religious and Charitable Endowments Acts
    103 Upkeep of Shrines, Temples etc.
    800 Other expenditure (1)

Note:

(1)    This minor head will include expenditure on Public exhibitions, fairs and pilgrimage beyond India

MAJOR / SUB-MAJOR HEADS MINOR HEADS
2251 Secretariat-Social Services    
    090 Secretariate (1)
    091 Attached Offices (2)
    092 Other Offices (2)

Notes:

(1)    See Note (1) below major head '2052 Secretariat-General Services'. Separate sub-heads may be opened for the different wings of the secretariat dealing with policy formulation etc. relating to functions falling in this sector.

(2)    See Note (2) below the major head '2052 Secretariat-General Services'.

 
 
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Last Updated : 22 Mar,2014