Stationery and Printing
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/0058-00-101
narrower: Sale of Gazettes etc.
narrower: Other Press receipts
narrower: Other receipts
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments of Post Office Insurance Fund
type: Concept
created: 2012-10-26
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Investments of net corpus as on 31st October, 2009, in dated securities
narrower: Investments of net Postal Life Insurance Fund (PLIF) accretions from 1st day of November, 2009 onwards (2)
narrower: Investments of net Rural Postal Life Insurance Fund (RPLIF) accretions from 1st day of November, 2009 onwards (2)
narrower: Investments of Net Postal Life Insurance (PLI) Corpus as on 31st October, 2009, in dated securities
narrower: Investments of Net Rural Postal Life Insurance (PLI) Corpus as on 31st October, 2009, in dated securities
narrower: Investments in Fixed and Term Deposits
narrower: Other Investments
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Assistance under Colombo Plan
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Tea
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Manufacturing Suspense Account
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Meat Processing
type: Concept
type: Minor Head
broader: Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Industrial Machinery Industries
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4858
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4858-02-004
narrower: Investments in Public Sector and other undertakings
narrower: Other Expenditure

Collection Charges
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2041
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

106-Minor Ports-Development of Minor Ports
type: Concept
created: 2012-06-13
type: Minor Head
broader: Grants-in-aid to State Governments (l)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Production of Nutritious Foods and Beverages
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Nutrition
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4236-01-190
narrower: Other expenditure

Special Assistance
type: Concept
created: 2017-01-06
type: Minor Head
broader: Loans and Advances to Union Territory Governments with Legislature
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 824-834

Suspense
type: Concept
type: Minor Head
broader: Drainage
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Public Service Commission
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Union Public Service Commission
narrower: State Public Service Commission
narrower: https://data.commonerllp.org/ontology/lmmha/2051-00-103
narrower: Staff Selection Commission (1)
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Cooperatives
type: Concept
created: 2024-02-07
type: Minor Head
broader: Capital Outlay on Defence Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 1021, 2027

Operational Training
type: Concept
type: Minor Head
broader: Operation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Welfare of Scheduled Castes, Scheduled Tribes and other backward classes
type: Concept
type: Minor Head
broader: Other Social Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training of Craftsmen & Supervisors
type: Concept
type: Minor Head
broader: Training
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Securities Issued to Industrial Development Bank of India
type: Concept
type: Minor Head
broader: Special Deposits and Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Attached Offices
type: Concept
source: LMMHA note 2, part2b.htm
type: Minor Head
broader: Secretariat-Social Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: See Note (2) below the major head '2052 Secretariat-General Services'.

Strategic Lines
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/1001
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/1001-02-101
narrower: Subsidy from General Revenues towards Dividend Relief and Other Concessions
narrower: https://data.commonerllp.org/ontology/lmmha/1001-02-103
narrower: Sale of Land-Subsidised Companies
narrower: Miscellaneous Receipts

Premium on Market Loans
type: Concept
created: 2017-07-13
type: Minor Head
broader: Interest Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 865

Direction and Administration
type: Concept
type: Minor Head
broader: Other Urban Development Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
modified: 2024-02-07
type: Minor Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/2079
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip Nos. 1021, 2027

Calamity Relief Fund
type: Concept
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
source: LMMHA note 10, part2.htm
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Other Receipts
type: Concept
source: LMMHA note 1, part1d.htm
type: Minor Head
broader: Coffee
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will include sale of plantation products.

Other Receipts
type: Concept
type: Minor Head
broader: Transmission & Distribution
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

250-Assistance from Global Drug Facility (GDF)
type: Concept
created: 2012-06-13
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Major Irrigation-Non-Commercial
type: Concept
type: Sub-Major Head
broader: 6701-Loans for Medium Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

110-Service charges on refunds through Electronic Clearing Service
type: Concept
created: 2012-06-13
type: Minor Head
broader: Collection of Taxes on Income and Expenditure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

202 - Receipts from Santacruz Special Economic Zone
type: Concept
modified: 2012-06-13
type: Minor Head
alternative label: Receipts from Santacruz Electronic Export Processing Zone
broader: Foreign Trade and Export Promotion
history note: Renamed from 'Receipts from Santacruz Electronic Export Processing Zone' to '202 - Receipts from Santacruz Special Economic Zone' on 2012-06-13 via Correction Slip No. 388
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Administrative Offices
type: Concept
source: LMMHA note 2, part4c.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5201
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These minor heads will have the following sub-heads

0080- Defence Services-Research & Development
type: Concept
created: 2012-06-13
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: 800-Other Receipts
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Establishment in offices
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Permanent Way and Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans from the Government of Hungarian People's Republic
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2236-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
source: LMMHA note 3, part2e.htm
type: Minor Head
broader: Meteorology
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These minor heads will record expenditure on Research and Training not forming part of other minor heads.

Secretariat
type: Concept
type: Minor Head
broader: Vice President
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Public Sector and Other Undertakings
type: Concept
source: LMMHA note 3, part2b.htm
type: Minor Head
broader: Urban Housing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Tobacco
type: Concept
created: 2024-11-13
type: Minor Head
broader: Capital Outlay on Plantations
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 1041

Village and Small Industries
type: Concept
source: LMMHA note 1, part2d.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Training
narrower: https://data.commonerllp.org/ontology/lmmha/2851-00-004
narrower: Industrial Estates
narrower: Small Scale Industries
narrower: Handloom Industries
narrower: https://data.commonerllp.org/ontology/lmmha/2851-00-104
narrower: Khadi and Village Industries
narrower: Coir Industries
narrower: https://data.commonerllp.org/ontology/lmmha/2851-00-107
narrower: Powerloom Industries
narrower: Monitoring and Evaluation
narrower: https://data.commonerllp.org/ontology/lmmha/2851-00-110
narrower: Employment Scheme for Unemployed Educated Youths
narrower: Other Village Industries
narrower: Other expenditure
narrower: https://data.commonerllp.org/ontology/lmmha/2851-187
scope note: The working Expenses of departmental commercial undertakings relating to 'Village and Small Industries' may be recorded under suitable sub-heads as indicated below:- Management Operation and maintenance Renewals and replacements Buildings Machinery and equipment Other expenditure (to record interest on capital and contribution to funds etc.) Co-operation for specific industry will be booked under a separate sub-head (e.g.) Handloom Co-operatives, Sericulture Co-operatives etc
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Environmental Research and Ecological Regeneration
type: Concept
type: Sub-Major Head
broader: Ecology and Environment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Environmental Education/ Training/Extension
narrower: Conservation Programmes
narrower: Environmental Planning and Coordination
narrower: Research and Ecological Regeneration
narrower: International Cooperation

General Financial Institutions
type: Concept
type: Minor Head
broader: Loans for Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rent of telegraph wires and circuits leased
type: Concept
type: Minor Head
broader: Telegraphs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4860-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4860-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research
type: Concept
type: Minor Head
broader: Forestry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Electric Locomotives
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3002-06
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Ways and Means Advance
type: Concept
type: Minor Head
broader: Ways and Means Advances
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Krishi Kalyan Cess
type: Concept
created: 2016-06-20
type: Minor Head
broader: Other Taxes on Income and Expenditure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 802

Oil-seeds and Vegetable Oil Development Fund;
type: Concept
type: Minor Head
broader: Other Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

251-Assistance from Global Fund to Fight AIDS, Tuberculosis & Malaria (GFATM)
type: Concept
created: 2012-06-13
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Primary Education Cess
type: Concept
created: 2012-06-13
modified: 2012-06-13
type: Minor Head
alternative label: 504-Education Cess
broader: Union Excise Duties
history note: Renamed from '504-Education Cess' to 'Primary Education Cess' on 2012-06-13 via Correction Slip Nos. 618-632
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Railway Revenue Reserve Fund-Investment Account
type: Concept
type: Minor Head
broader: Revenue Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Education
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4225-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training (Engineering)
type: Concept
type: Minor Head
broader: Engineering
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

University and Higher Education
type: Concept
source: LMMHA note 4, part1c.htm
type: Minor Head
broader: General Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Grants from University Grants Commission for Government Colleges may be recorded under a separate sub-head "Contributions from the University Grants Commission" under this head.

Assistance for export promotion and market Development
type: Concept
source: LMMHA note 4, part2e.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3453
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Tills minor head will record assistance to Export Promotion Bodies and for market development but excludes items relating to the minor head "Export subsidy".

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0202-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sale Proceeds of Liquor etc.
type: Concept
source: LMMHA note 4, part1d.htm
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record the sale proceeds (Other than portions pertaining to sales tax and Excise duties) on account of sale of liquor etc. in States/Union Territories which purchase and sell liquor, Country spirits, Country fermented liquor etc. as a trading operation. The excise duty on such sales, however continue to be recorded under "0039-State Excise".

EMUs
type: Concept
type: Minor Head
broader: Rolling Stock
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Gift Tax.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4221-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Rubber
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

103 Receipts from auction of Coal Blocks
type: Concept
created: 2025-06-18
type: Minor Head
broader: Coal and Lignite
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 1058-1060

Research
type: Concept
type: Minor Head
broader: Plantations
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Transferred amount to Major Head 3004-Open Line Works (Revenue Works) from which the expenditure is met
type: Concept
type: Minor Head
broader: Deduction of Expenditure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
source: LMMHA note 9, part2.htm
type: Minor Head
broader: Office Buildings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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".

Stale Statistical Agency
type: Concept
type: Minor Head
broader: Surveys and Statistics
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Goods and Services Tax Compensation Cess
type: Concept
created: 2017-06-30
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: GST Compensation cess on Import/Export of Goods and Services
narrower: GST Compensation cess on Domestic Supply of Goods and Services
narrower: Cess
narrower: https://data.commonerllp.org/ontology/lmmha/0009-102
narrower: Penalty
narrower: Fees
narrower: Sale proceeds of confiscated Goods
narrower: Receipts awaiting transfer to other Minor Heads
narrower: Other Receipts
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 859-862

Cattle and Buffalo Development
type: Concept
type: Minor Head
broader: Loans for Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Foreign traffic exchange adjustment
type: Concept
type: Minor Head
broader: Telegraphs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Miscellaneous Advances
type: Concept
type: Minor Head
broader: Inventories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

118 – Medical Treatment of CGHS Pensioners
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2071
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Neemuch Opium Factory
type: Concept
type: Minor Head
broader: Opium and Alkaloid Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Drug Manufacture
type: Concept
type: Minor Head
broader: Urban Health Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Aid Material and Equipment
type: Concept
source: LMMHA note 1, part1e.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Assistance from Abu Dhabi fund for Arab Economic Development
narrower: https://data.commonerllp.org/ontology/lmmha/1606-00-202
narrower: Assistance from the Government of the Kingdom of Belgium
narrower: Assistance from the Government of Canada
narrower: https://data.commonerllp.org/ontology/lmmha/1606-00-205
narrower: Assistance from the Government of Denmark
narrower: Assistance from the European Economic Community
narrower: https://data.commonerllp.org/ontology/lmmha/1606-00-208
narrower: https://data.commonerllp.org/ontology/lmmha/1606-00-209
narrower: Assistance from the Government of Hungarian People's Republic
narrower: Assistance from the Government of Iraq
narrower: Assistance from the Government of Italy
narrower: Assistance from the International Development Association
narrower: Assistance from I.F.A.D.
narrower: Assistance from International Monetary Fund
narrower: Assistance from the International Bank for Reconstruction and Development
narrower: Assistance from the Government of Japan
narrower: Assistance from Kuwait Fund for Arab Economic Development
narrower: Assistance from the Government of Norway
narrower: Assistance from the Government of Netherlands
narrower: Assistance from the O.P.E.C. Special Fund
narrower: https://data.commonerllp.org/ontology/lmmha/1606-00-222
narrower: Assistance from the Government of Swiss Confederation and Swiss Banks
narrower: https://data.commonerllp.org/ontology/lmmha/1606-00-224
narrower: Assistance from the Government Of United Kingdom
narrower: Assistance from the Agency for International Development - U.S.A.
narrower: https://data.commonerllp.org/ontology/lmmha/1606-00-227
narrower: Other miscellaneous assistance from the Government of U.S.A.
narrower: Assistance from the Exim bank of U.S.A.
narrower: Assistance from the Government of Russian Federation
narrower: Assistance from the Government of United Arab Emirates
narrower: Assistance from the Central Republic of Yugoslavia
narrower: https://data.commonerllp.org/ontology/lmmha/1606-00-233
narrower: Swedish International Development Agency (SIDA)
narrower: Assistance from UN
narrower: https://data.commonerllp.org/ontology/lmmha/1606-00-236
narrower: Assistance from UNICEF
narrower: Assistance from WHO
narrower: https://data.commonerllp.org/ontology/lmmha/1606-00-239
narrower: Assistance from DANIDA
narrower: Assistance from New Zealand
narrower: Assistance from the Government of Australia
narrower: Assistance under Colombo Plan
narrower: Assistance from I.L.O.
narrower: https://data.commonerllp.org/ontology/lmmha/1606-00-245
narrower: Assistance from International Rice Research Institute
narrower: Assistance from Integrated Rural Development
narrower: Assistance from International Development Research Centre
narrower: 249- Assistance from Department for International Development (DFID),U.K.
narrower: 250-Assistance from Global Drug Facility (GDF)
narrower: 251-Assistance from Global Fund to Fight AIDS, Tuberculosis & Malaria (GFATM)
scope note: See Note (1) below Major Head 1605
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Contingency Fund
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/8000-00-201
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Survey (Zoological)
type: Concept
type: Sub-Major Head
broader: Ecology and Environment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3435-02-001
narrower: Training
narrower: https://data.commonerllp.org/ontology/lmmha/3435-02-004
narrower: Investigation
narrower: https://data.commonerllp.org/ontology/lmmha/3435-02-800

Forestry
type: Concept
type: Minor Head
broader: Marketing and quality control
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: National Capital Region
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Treasury Savings Deposit Certificates
type: Concept
modified: 2012-06-13
type: Minor Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/8002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 388

Services and Service Fees
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0215-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Warehousing Development and Regulation Receipts
type: Concept
created: 2012-06-13
type: Minor Head
broader: Food Storage and Warehousing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 681-692

Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities
type: Concept
modified: 2012-06-13
type: Major Head
alternative label: Welfare of Scheduled Castes, Scheduled Tribes and other Backward classes
history note: Renamed from 'Welfare of Scheduled Castes, Scheduled Tribes and other Backward classes' to 'Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities' on 2012-06-13 via Correction Slip Nos. 714-717
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Welfare of Scheduled Castes
narrower: Welfare of Scheduled Tribes
narrower: Welfare of Backward Classes
narrower: General
narrower: Welfare of Minorities
narrower: Subsidy for operation of Haj Charters
narrower: Subsidy for Special Operation
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Scientific Research
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Survey of India
narrower: https://data.commonerllp.org/ontology/lmmha/3425-60
narrower: 02-Pharmaceutical Research
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Additional Excise Duties on TV Sets
type: Concept
type: Minor Head
broader: Non-Shareable Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Minor Head
broader: Electrification
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Reserve Bank Suspense
type: Concept
source: LMMHA note 5, part4j.htm
type: Minor Head
broader: Suspense Accounts (Telecommunication)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please See Note (5) below major head "8659-Suspense Accounts (Defence)".

Unani
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6210-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Institutes of higher learning
type: Concept
source: LMMHA note 7, part2b.htm
type: Minor Head
broader: University and Higher Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure of other Institutions of-higher learning not affiliated to any university e.g. Indian Institute of Management.

Other Expenditure
type: Concept
created: 2017-06-19
type: Minor Head
broader: Collection Charges under State Goods and Services Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Civil Works
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2711-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2220
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Research and Training in mass Communication
narrower: Advertising and visual Publicity
narrower: https://data.commonerllp.org/ontology/lmmha/2220-60-102
narrower: Press Information Services
narrower: Registration of Newspapers
narrower: Field Publicity
narrower: Song and Drama Services
narrower: https://data.commonerllp.org/ontology/lmmha/2220-60-109
narrower: https://data.commonerllp.org/ontology/lmmha/2220-60-110
narrower: Community Radio and Television
narrower: Employment News
narrower: https://data.commonerllp.org/ontology/lmmha/2220-60-800

Interest on Loans for Centrally sponsored Plan Schemes
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2049-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Technology Development
type: Concept
created: 2012-06-13
type: Sub-Major Head
broader: Capital Outlay on Defence Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 616-617

State Savings Certificates
type: Concept
modified: 2012-06-13
type: Minor Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/8002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 388

Agnipath Scheme
type: Concept
created: 2022-12-05
type: Minor Head
broader: Defence Services-Air Force
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 993-995

102-State Savings Certificates
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8032
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Licence fees
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0875-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

003-Training
type: Concept
created: 2012-06-13
type: Minor Head
broader: 4700-Capital Outlay on Major Irrigation (1)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Loans to Public Sector and other undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/7056
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Beedi Workers Welfare
type: Concept
type: Minor Head
broader: Labour
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Integrated Development of Small and Medium Towns
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and Other Undertakings Banks, etc.
type: Concept
type: Minor Head
broader: Investments in General Financial Institutions
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Electrical General Services-Train lighting, fans and air conditioning
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Carriages and Wagons
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: Ground water
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sewerage and Sanitation
type: Concept
type: Sub-Major Head
broader: Water Supply and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/2215-02-003
narrower: Research
narrower: Survey and Investigation
narrower: Machinery and Equipment
narrower: Sanitation Services
narrower: Prevention of Air and Water Pollution
narrower: https://data.commonerllp.org/ontology/lmmha/2215-02-107
narrower: Assistance to Local Bodies, Municipalities etc.
narrower: Other expenditure

Credits or recoveries
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Plant and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Housing Boards
type: Concept
type: Minor Head
broader: Urban Housing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2079
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants from I.C.A.R.
type: Concept
type: Minor Head
broader: Forestry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-amount recovered from other Governments and agencies for common works
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Services and Service Fees
type: Concept
source: LMMHA note 2, part1d.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1225-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Suitable sub-heads may be opened for recording service fees for different types of services rendered. The following are some of the items covered by this minor head :-

Loans to Public sector and other undertakings
type: Concept
type: Minor Head
broader: Rural Housing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Expenditure from Contract Allowance
type: Concept
source: LMMHA note 3, part2.htm
type: Minor Head
broader: President
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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".

Surveys
type: Concept
source: LMMHA note 2, part2d.htm
type: Minor Head
broader: Indian Railways-Policy Formulation, Direction, Research and Other Miscellaneous Organisation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These will be divided into the sub-heads (i) Commercial Lines and (ii) Strategic Lines.

Machinery and Equipment
type: Concept
type: Minor Head
broader: Diesel/Gas Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Dividend Incomes on investments of PLI Funds in Equity Shares (3)
type: Concept
created: 2012-10-26
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8016
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Customer Amenities
type: Concept
created: 2012-06-13
modified: 2021-08-03
type: Minor Head
alternative label: 110 Staff Quarters
broader: https://data.commonerllp.org/ontology/lmmha/5002
history note: Renamed from '110 Staff Quarters' to 'Customer Amenities' on 2021-08-03 via Correction Slip Nos. 966-968
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Investments in Public Sector and Other Undertakings
type: Concept
source: LMMHA note 1, part4c.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5465-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on investments in trading Institutions like State Trading Corporation, Minerals and Metals Trading Corporation, etc.

Research
type: Concept
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Court of Wards
type: Concept
type: Minor Head
broader: District Administration
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Health and Education Cess
type: Concept
created: 2018-05-02
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0020
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 904

Direction and Administration
type: Concept
source: LMMHA note 1, part2d.htm
type: Minor Head
broader: Geological Survey of India
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will include expenditure on the administration of Section 16 of the Mines and Minerals Regulation Act.

Police Housing
type: Concept
source: LMMHA note 4, part4.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4055
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Integrated complexes which also include residential accommodation/facilities will be booked under the respective minor heads.

Other expenditure
type: Concept
type: Minor Head
broader: Refining and Marketing of Oil and Gas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Religious and Charitable Endowment Funds
type: Concept
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from I.F.A.D.
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants towards contribution to State Disaster Response Fund
type: Concept
modified: 2012-06-13
type: Minor Head
alternative label: Grants towards contribution to Calamity Relief Fund.
broader: Grants-in-aid to State Governments (l)
history note: Renamed from 'Grants towards contribution to Calamity Relief Fund.' to 'Grants towards contribution to State Disaster Response Fund' on 2012-06-13 via Correction Slip Nos. 699-703
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Mail sorting
type: Concept
type: Minor Head
broader: Operation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Kandia Free Trade Zone
type: Concept
type: Minor Head
broader: Foreign Trade and Export Promotion
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Family Welfare
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Sale of contraceptives
narrower: Other Receipts
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Loans for Land Reforms
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Neemuch Alkaloid Works
type: Concept
source: LMMHA note 2, part2d.htm
type: Minor Head
broader: Opium and Alkaloid Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These minor heads will have the following sub-heads with suitable detailed heads thereunder:- Working expenses- Management Value of Opium transferred from Opium Factories Buildings Repairs and Maintenance Machinery and Equipment Transfer to Depreciation Reserve Fund Other expenditure The sub-head "Other expenditure" will include pensions / gratuities and interest on capital. The sub-head "Management" will include proportionate expenditure of Bureau of Narcotics recorded under the minor-head "Narcotics Control" below the major head "2070-Other Administrative Services".

Payment of Service Charges to National Securities Depository Limited under New Pension Scheme
type: Concept
created: 2016-02-16
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2071
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 793

Investment in Public Sector and Other undertakings
type: Concept
type: Minor Head
broader: Air Craft Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4415-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Thermal Power Generation
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Power Projects
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4801-02-001
narrower: Machinery and Equipment
narrower: Investments in Public Sector and other Undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/4801-02-799
narrower: Other Expenditure

Government Secondary Schools
type: Concept
type: Minor Head
broader: Secondary Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and other undertakings
type: Concept
type: Minor Head
broader: Mining
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants under the Constitution (Distribution of Revenue Order)
type: Concept
type: Minor Head
broader: Non-Plan Grants
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tax under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
type: Concept
created: 2015-07-17
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0020
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 790-791

Receipt Awaiting Transfer to other Minor Heads
type: Concept
created: 2012-06-13
type: Minor Head
broader: Fringe Benefit Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 601-607

Works related to Irrigation
type: Concept
created: 2022-04-26
type: Minor Head
broader: 4701-Capital Outlay on Medium Irrigation (1)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 982-984

Bio-energy.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4810
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

119 Metro Transport Project
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Powerloom Industries
type: Concept
type: Minor Head
broader: Loans for Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Electrical Engineering Industries
type: Concept
type: Sub-Major Head
broader: Loans for Engineering Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and other undertakings
narrower: Other Loans

Other Village Industries
type: Concept
type: Minor Head
broader: Loans for Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Reserve Funds
type: Concept
type: Sub-Major Head
broader: Interest Payments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Interest on Depreciation Renewal Reserve Funds
narrower: Interest on Revenue Reserve Funds
narrower: https://data.commonerllp.org/ontology/lmmha/2049-05-103
narrower: Interest on Capital Reserve Fund (Posts & Telegraphs)
narrower: Interest on General and other Reserve Funds

Administrative Offices
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5225-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Pay and Accounts Office Suspense
type: Concept
source: LMMHA note 2, part4j.htm
type: Minor Head
broader: Suspense Accounts (Postal)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please see Note (2) below major head "8659-Suspense Accounts (Defence)".

Education
type: Concept
type: Minor Head
broader: Soil and Water Conservation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Explorations
type: Concept
type: Minor Head
broader: Geological Survey of India
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fines and confiscations
type: Concept
source: LMMHA note 3, part1.htm
type: Minor Head
broader: State Excise
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes proceeds of fines and confiscations under the Opium and Abkari Acts and Sale proceeds of confiscated Cocaine. Proceeds of fines when realised by Judicial officers will be credited to "Administration of Justice" (Major head 0070)

Rural Electrification
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Power Projects
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Machinery and Equipment
narrower: Investments in Public Sector and other Undertakings
narrower: Suspense
narrower: https://data.commonerllp.org/ontology/lmmha/4801-06-800

Direction and Administration
type: Concept
type: Minor Head
broader: Other Urban Development Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Pre-partition payments
type: Concept
type: Minor Head
broader: Miscellaneous General Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General Pool accommodation
type: Concept
source: LMMHA note 2, part2b.htm
type: Minor Head
broader: Government Residential Buildings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will have the following sub-heads;

Deduct Refunds
type: Concept
created: 2019-03-19
type: Minor Head
broader: Telecommunication Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 926

110-delimitation Commission
type: Concept
created: 2012-06-13
type: Minor Head
broader: Elections
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Country Spirits
type: Concept
type: Minor Head
broader: State Excise
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Urban Health Services
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6210
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Drug Manufacture
narrower: Other Loans

Personal Injuries (Compensation and Insurance) Fund
type: Concept
type: Minor Head
broader: Other Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Textiles
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Consumer Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Research and Development
narrower: Investments in Public Sector and other Undertakings
narrower: Other Expenditure

Text Books Development
type: Concept
source: LMMHA note 9, part2b.htm
type: Minor Head
broader: University and Higher Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These minor heads will record expenditure on bringing out the cheap editions of textbooks for university and higher education and technical education.

"Deposits of Income Tax, Super Tax EPT and Surcharge"
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8342
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Diesel Multiple Unit Coaches
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Carriage and Wagons
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Miscellaneous Receipts
type: Concept
source: LMMHA note 4, part1d.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1001-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head includes all unclassified receipts e.g. receipts of the Coal Grading Board, interest on capital expenditure during construction on deposit works, dividends and profits from investment in commercial undertakings etc.

Stationery and Printing
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Purchase and Supply of Stationery Stores
narrower: Printing, Storage and Distribution of Forms
narrower: https://data.commonerllp.org/ontology/lmmha/2058-00-103
narrower: https://data.commonerllp.org/ontology/lmmha/2058-00-104
narrower: Government Publications
narrower: Other expenditure
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from Abu Dhabi fund for Arab Economic Development
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Legal Aid Service
type: Concept
created: 2016-10-31
type: Minor Head
broader: Administration of Justice
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 814

Credits or recoveries
type: Concept
type: Minor Head
broader: Operating expenses-Fuel
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ghazipur Opium Factory
type: Concept
type: Minor Head
broader: Opium and Alkaloid Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from International Monetary Fund
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Civil Supplies
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Arecanut
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telecommunication
type: Concept
source: LMMHA note 2, part4j.htm
type: Minor Head
broader: Remittances into Banks/ Treasuries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These minor heads will be divided into two sub-heads :-

Prevention of food adulteration
type: Concept
type: Minor Head
broader: Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sinking Fund Investment Account
type: Concept
source: LMMHA note 3, part4h.htm
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/8222
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Sinking Fund-Investment Account
scope note: In cases where the amounts at credit of the Sinking Funds are invested, the amount expended on the purchase of securities should be debited to this head, which will be credited to the same extent when the securities are sold, and any profit or loss arising out of the investment being transferred to the head "Appropriation for Reduction or Avoidance of Debt-Sinking Funds". Interest realised on securities purchased on the investment account should be credited and any payment of advance interest on securities purchased on that account should be debited to the head 'Sinking Fund' unless the respective Governments decide that such receipt on interest and payment of advance interest on securities purchased will be taken to the revenue account under "0049- Interest Receipts /2049- Interest payments".

Interest paid on delayed refunds of disputed tax.
type: Concept
type: Minor Head
broader: Collection of Taxes on Income and Expenditure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Expenditure Tax Act, 1987
type: Concept
type: Minor Head
broader: Other Taxes on Income and Expenditure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from Government of Korea (GoKR)
type: Concept
created: 2024-03-18
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 1030-1031

Wind
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4810
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tax Collection - Goods Tax.
type: Concept
type: Minor Head
broader: Taxes on Goods and Passengers
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Advance Deposits for ADB assisted Projects
type: Concept
source: LMMHA note 10, part4i.htm
type: Minor Head
broader: Other Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Each ADB Project will be shown as a sub-head as "ADB Loan No..................... etc.

Training
type: Concept
type: Minor Head
broader: Integrated Rural Energy Planning Programme
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Traffic Facilities (This will include Yard remodelling and others as sub heads)
type: Concept
type: Minor Head
broader: Traffic Facilities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Civil
type: Concept
type: Minor Head
broader: Departmental Balances
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to other Institutions
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2415-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Spices
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/0407
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Cess
narrower: https://data.commonerllp.org/ontology/lmmha/0407-04-800

Himachal Pradesh Suspense
type: Concept
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Art and Culture
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Panchayati Raj
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2515
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Sub-Major Head
broader: New and Renewable Energy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Choolah
narrower: Energy from Urban and Agricultural Wastes
narrower: Other Sources of Energy.
narrower: Other expenditure

Marketing facilities
type: Concept
type: Minor Head
broader: Marketing and quality control (I)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Water Supply
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Housing Colonies for Heavy Water Plants.
type: Concept
type: Minor Head
broader: Heavy Water
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Information and Publicity
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Films
narrower: Others
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants/Contribution from persons/institutions for Disaster Management
type: Concept
created: 2021-06-01
type: Minor Head
broader: Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 957-963

Assistance from the Government of Czechoslavak Republic
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Welfare of Scheduled Castes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

123 Public Health
type: Concept
created: 2012-06-13
type: Minor Head
broader: Relief on account of Natural Calamities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other Expenditure
type: Concept
type: Minor Head
broader: Rural Health Services-Allopathy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

UPSC/SSC Examination Fees.
type: Concept
type: Minor Head
broader: Public Service Commission
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Block Loans
type: Concept
type: Minor Head
broader: Loans for State/Union Territory Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fodder and Feed Development
type: Concept
type: Minor Head
broader: Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Sub-Major Head
broader: Loans for other Special Areas Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Extension and Training Each Milk supply scheme will be a minor head
type: Concept
type: Minor Head
broader: Capital outlay on Dairy Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ecology and Environment
type: Concept
type: Minor Head
broader: Capital Outlay on other Scientific and Environmental Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Major Ports
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/1051
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Receipts from ferry services
narrower: Receipts from Welfare Organisations for seamen
narrower: https://data.commonerllp.org/ontology/lmmha/1051-01-103
narrower: Other Receipts

Pre- Vocational Training
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Security Deposits
type: Concept
source: LMMHA note 3, part4i.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These will include earnest money deposits made by intending tenderers of the Civil Defence Departments, and Security Deposits realised by the Police Department under the Motor Vehicles Tax Act or other Acts. In the case of earnest money deposits of intending tenderers of the P.W.D., these relating to successful tenderers, where the Departmental officers of the P.W.D. desire that these deposits should be transferred to the credit of the P.W. Department as security deposit of contractors, they may be transferred to the minor head "P.W.D. deposits' in terms of 188 of Central Government Accounts (R & P) Rules 1983. This head also includes cash security deposits realised under the financial rules of the Government and Security Deposits under Emigration Rules, 1983. Cash security deposits of subordinates of the P.W.D. realised in public works divisions will, however, be credited under the minor head 'public works deposits'.

Other Expenses
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Depreciation
narrower: https://data.commonerllp.org/ontology/lmmha/3225-60-101
narrower: Social Security and Welfare Programmes
narrower: Assistance to Public Sector and Other Undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/3225-60-800

Unclaimed Deposits in other Provident Funds
type: Concept
source: LMMHA note 15, part4i.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The sums lying at the credit of the subscribers in these Provident Funds, of which payments have not been taken within the prescribed period after they become payable under the P.F. rules, should be transferred to these heads at the end of each year, and dealt with under the ordinary rules relating to deposits, namely that action shall be taken to lapse all deposits to Government, keeping in view the provisions of Rule 189 of Central Government (Receipt and Payment) Rules, 1983 or Rule 635 of C.T.Rs. or the corresponding provisions in the State Treasury Rules/Codes etc. The amount should by transfer be credited to the head of account "0075-Misc. General services-unclaimed deposits", after keeping a note in the Register of deposits against the relevant items.

General
type: Concept
type: Sub-Major Head
broader: Medical and Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Fees for issue of Certificates under WHO-GMP Scheme
narrower: Other Receipts

Loans for Petro-Chemical Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans for public sector and other undertakings
narrower: Other Loans
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Exploration and Production of Crude Oil and Gas
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Petroleum
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Investments in Public Sector and other undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/4802-01-800

Loans for Construction/acquisition of buildings by Indian Missions abroad
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Commercial Crops
type: Concept
type: Minor Head
broader: Loans for Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Social Security Fund for Unorganized Labour
type: Concept
created: 2012-06-13
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 694-696

Environmental Forestry and Wild Life
type: Concept
type: Sub-Major Head
broader: Forestry and Wild Life
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Zoological Park
narrower: Public Gardens
narrower: Other Receipts

Import of Fertilizers
type: Concept
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0852-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ways and Means Advances for Plan Schemes
type: Concept
type: Minor Head
broader: Ways and Means Advances
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Ship-Building Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Minor Head
broader: Signalling and Telecommunication
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Programmes
type: Concept
source: LMMHA note 5, part2b.htm
type: Minor Head
broader: Other Social Security and Welfare programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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."

Assistance to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: Overseas Shipping
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Security Guard
type: Concept
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fees for the electrical inspection of cinemas
type: Concept
type: Minor Head
broader: Taxes and Duties on Electricity
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Industrial machinery Industries
type: Concept
type: Minor Head
broader: Engineering Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

908 – Deduct- Amount met from Railway Safety Fund
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Loans from WHO
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Master Control Facility
type: Concept
type: Minor Head
broader: Capital Outlay on Satellite system
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Maternity Benefit Scheme.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2235-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

131- Recapitalisation Bonds-Public Sector Banks
type: Concept
created: 2018-05-21
modified: 2020-07-30
type: Minor Head
alternative label: Special Securities issued to Public Sector Banks
broader: Internal Debt of Central Government
history note: Renamed from 'Special Securities issued to Public Sector Banks' to '131- Recapitalisation Bonds-Public Sector Banks' on 2020-07-30 via Correction Slip No. 945
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 906

Nehru Rozgar Yojana.
type: Concept
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Live Stock
type: Concept
type: Minor Head
broader: Goods Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Education
type: Concept
type: Minor Head
broader: Welfare of Backward Classes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

107-Production Level Payment (5)
type: Concept
created: 2012-06-13
type: Minor Head
broader: Petroleum
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Investments in Public sector and other undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4853-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6216-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fixed and Time Deposits
type: Concept
source: LMMHA note 1, part4g.htm
type: Minor Head
broader: 8001-National Savings Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Famine Relief Fund
type: Concept
source: LMMHA note 3, part4h.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Famine Relief Fund
narrower: Famine Relief Fund-Investment Account
scope note: The term "Famine" is to be interpreted in the widest sense to cover Natural Calamities of all types such as floods, drought, earth-quakes etc.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ayurveda
type: Concept
source: LMMHA note 10, part2b.htm
type: Minor Head
broader: Medical Education, Training and Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divided into the following sub-heads;

Interest from State Governments
type: Concept
type: Sub-Major Head
broader: Interest Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/0049-01-101
narrower: Interest on Loans for Central Plan Schemes
narrower: Interest on Loans for Centrally Sponsored Plan Schemes
narrower: Interest on Loans for Non-Plan Schemes
narrower: https://data.commonerllp.org/ontology/lmmha/0049-01-105
narrower: Interest on Ways and Means Advances
narrower: https://data.commonerllp.org/ontology/lmmha/0049-01-107
narrower: Interest on 1984-89 State Plan Loans consolidated in terms of recommendations of the 9th Finance Commission.
narrower: Miscellaneous interest receipts

Assistance to Small & Medium Enterprises for Technology Development
type: Concept
created: 2012-06-13
type: Minor Head
broader: Capital Outlay on Defence Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 616-617

Repairs and Maintenance of Motive Power
type: Concept
type: Sub-Major Head
broader: Indian Railways-Strategic Lines-Working Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3003-03-117
narrower: Steam locomotives
narrower: Diesel locomotives
narrower: Electric Locomotives
narrower: Rail cars, Ferry steamers and other maintenance expenses
narrower: https://data.commonerllp.org/ontology/lmmha/3003-03-129

Assistance from International Monetary Fund
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Centre for Advanced Technology
type: Concept
modified: 2018-08-28
type: Minor Head
deprecated: true
broader: Capital Outlay on Atomic Energy Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 916

Advance Deposits for IFAD Aided Projects
type: Concept
source: LMMHA note 8, part4i.htm
type: Minor Head
broader: Other Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Each IFAD Project will be shown as sub-head as IFAD Credit No. ………….etc.

249- Assistance from Department for International Development (DFID),U.K.
type: Concept
created: 2012-06-13
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Machinery and Equipment
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2217-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Anti-sea Erosion
type: Concept
type: Minor Head
broader: Loans for Flood Control Projects
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Technical Education
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Training
narrower: Research
narrower: Inspection
narrower: Assistance to Universities for Technical Education
narrower: Technical Schools
narrower: https://data.commonerllp.org/ontology/lmmha/2203-00-104
narrower: Polytechnics
narrower: https://data.commonerllp.org/ontology/lmmha/2203-00-106
narrower: Scholarships
narrower: Examinations
narrower: Engineering/Technical Colleges and Institutes
narrower: Other expenditure
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tourist Centre
type: Concept
source: LMMHA note 2, part2e.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3452-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on repairs and maintenance facilities at tourist centres excluding that allocable to other minor heads e.g. expenditure on a bus shelter or booking office will be recorded under "Tourist Transport Service".

Scholarships
type: Concept
type: Minor Head
broader: University and Higher Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

126-Market Stabilization Bill/Bonds (Face Value)
type: Concept
created: 2012-06-13
type: Minor Head
broader: Internal Debt of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other expenditure
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Surcharge
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0022
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Manures and Fertilisers
type: Concept
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

AirPorts
type: Concept
type: Sub-Major Head
broader: Civil Aviation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Aerodromes
narrower: Assistance to Public Sector and Other Undertakings
narrower: Other expenditure

Marketing and quality control (I)
type: Concept
type: Sub-Major Head
broader: Other Agricultural Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Marketing facilities
narrower: Grading and quality control facilities
narrower: https://data.commonerllp.org/ontology/lmmha/2435-01-190
narrower: Other expenditure

Loans for Iron and Steel Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Mining
narrower: Manufacture
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Prasar Bharti
type: Concept
type: Minor Head
broader: Loans for Broadcasting
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Advances for purchase of Computers
type: Concept
type: Minor Head
broader: Loans to Government Servants etc
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Compensation for loss of revenue arising out of implementation of GST
type: Concept
created: 2018-01-01
type: Minor Head
broader: Grants-in-aid from Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 879

Tuitions and other fees
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0202-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Education
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4415-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Taxes on Vehicles
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3604
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0852-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants under the Proviso to Article 275of the Constitution
type: Concept
source: LMMHA note 1, part2f.htm
type: Minor Head
broader: Non-Plan Grants
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Other Rolling stock
type: Concept
type: Minor Head
broader: Rolling Stock
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ferry Services and rail cars
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3002-06
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
created: 2012-06-13
type: Minor Head
broader: Fringe Benefit Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 601-607

Rents
type: Concept
source: LMMHA note 2, part1b.htm
type: Minor Head
broader: Office Buildings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Rents of buildings include P.W. Circuit houses and furniture and other special amenities will be recorded under this minor head.

Investments in the Asian Development Bank. Similarly a Minor Head for investments in each other International Institutions.
type: Concept
type: Minor Head
broader: Investment in International Financial Institutions
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Claims and Relief Fund
type: Concept
type: Minor Head
broader: Bhopal Gas Leak Disaster Relief Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Board Of Revenue
type: Concept
type: Minor Head
broader: Secretariat-General Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Credit Cooperatives
type: Concept
type: Minor Head
broader: Capital Outlay on Co-operation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Homeopathy
type: Concept
type: Minor Head
broader: Medical Education. Training and Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Backward Areas
type: Concept
type: Sub-Major Head
broader: Loans for other Special Areas Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

003-Training
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2700
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Coconuts
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Space Technology
type: Concept
type: Minor Head
broader: Capital Outlay on Space Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital outlay on Coal and Lignite
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4803-00-190
narrower: Other Expenditure
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Textiles
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Other Agricultural Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Santacruz
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5453
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Construction and Development

Schemes of North Eastern Council
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1601-05
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Allopathy
type: Concept
type: Minor Head
broader: Medical Education Training and Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Environmental Planning and Coordination
type: Concept
type: Minor Head
broader: Environmental Research and Ecological Regeneration
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

International Cooperation
type: Concept
type: Minor Head
broader: Labour
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans from the Government of Polish People's Republic
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Archives and Museums
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0202-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Services and supplies
type: Concept
type: Minor Head
broader: Capital Outlay on Family Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Sub-Major Head
broader: Indian Railways-Commercial Lines-Revenue Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/1002-04-101
narrower: https://data.commonerllp.org/ontology/lmmha/1002-04-102
narrower: Other Railways

Education
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4225-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduction of Expenditure
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Receipt on Capital Account
narrower: https://data.commonerllp.org/ontology/lmmha/5002-18-902
narrower: Amount met from Railway Development Fund
narrower: Amount met from Railway Accident Compensation, Safety and Passenger Amenities Fund
narrower: Amount met from Railway Pension Fund
narrower: Transferred amount to Major Head 3004-Open Line Works (Revenue Works) from which the expenditure is met
narrower: Deduct amount met from Capital Fund.

Research and Development
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5053-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

101 - Government Contribution for Defined Contribution Pension Scheme
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

103-Treasury Savings Deposit Certificates (1)
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8032
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Roadworks
type: Concept
type: Minor Head
broader: District and Other Roads
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Amenities for Staff
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Trust Interest Funds
type: Concept
source: LMMHA note 6, part4i.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This head is intended as a "Personal Deposit" for accommodating receipt on account of interest on the securities held by the Accountants General and other Government Officers acting as Treasurers of Charitable Endowments under the Charitable Endowments Act, and also for making payment of arrears of interest etc. from out of the accretions and balances lying at the credit of this head.

Receipts from Cesses Under Other Acts
type: Concept
source: LMMHA note 1, part1.htm
source: LMMHA note 3, part1.htm
type: Minor Head
broader: Other Taxes and Duties on Commodities and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The minor heads will be divided into the following sub-heads: The sub-head "Other Receipts" will record miscellaneous receipts like penalties, fine etc. in the administration of the relevant Acts/Regulations.
scope note: This minor head will include receipts from cesses which are not accountable under ot

Cumulative Time Deposits
type: Concept
source: LMMHA note 1, part4g.htm
type: Minor Head
broader: 8001-National Savings Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Salt
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

New (EPZ)
type: Concept
source: LMMHA note 1, part4c.htm
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5453
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Minor heads "001 Direction and Administration" and “051 Construction and Development" may be opened under each new EPZ.

Loans for Broadcasting
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Prasar Bharti
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Light Houses and Lightships
type: Concept
type: Sub-Major Head
broader: Loans for Ports and Light Houses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and other Undertakings
narrower: Other Loans

Defence Services-Air Force
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2078-00-101
narrower: Reserve and Auxiliary Services
narrower: https://data.commonerllp.org/ontology/lmmha/2078-00-104
narrower: Transportations
narrower: https://data.commonerllp.org/ontology/lmmha/2078-00-110
narrower: Works
narrower: Special Projects
narrower: Other expenditure
narrower: Agnipath Scheme
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General Financial and Trading Institutions
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: General Financial Institutions
narrower: Trading Institutions
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4221-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fire Protection and Control
type: Concept
source: LMMHA note 4, part2.htm
type: Minor Head
broader: Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The sub head will be

Other Deposits Schemes
type: Concept
type: Sub-Major Head
broader: Other Deposits and Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Mahila Samriddhi Yojna for Rural Women

Depreciation/Renewal Reserve Funds
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Depreciation Reserve Funds-Railways (Commercial Lines)
narrower: Depreciation Reserve Funds-Railways (Strategic Lines) (l)
narrower: Depreciation Reserve Funds- Government Commercial Departments and Undertakings
narrower: Depreciation Reserve Funds- Government Non-Commercial Departments and Undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/8115-00-105
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other undertakings
type: Concept
type: Minor Head
broader: Capital Outlay on Petrochemical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Soil and Water Conservation
type: Concept
type: Sub-Major Head
broader: Agricultural Research and Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/2415-02-004
narrower: https://data.commonerllp.org/ontology/lmmha/2415-02-120
narrower: Assistance to I.C.A.R.
narrower: Education
narrower: Other expenditure

Other Receipts
type: Concept
source: LMMHA note 1, part1.htm
type: Minor Head
broader: Land Revenue
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This records all items of receipts, which cannot be accommodated under any other minor head under this major head. It will include the following receipts for which distinct sub-heads may be opened:-

Housing Co-operatives
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2216-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Bonus on Field Deposits
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2049-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Handloom Industries
type: Concept
type: Minor Head
broader: Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Minor Irrigation
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/0702-01
narrower: https://data.commonerllp.org/ontology/lmmha/0702-02
narrower: Command Area Development
narrower: Flood Control
narrower: https://data.commonerllp.org/ontology/lmmha/0702-80
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Local Bodies.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2553
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Veterinary Care
type: Concept
type: Minor Head
broader: Drought
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Social Security and Welfare Programmes
type: Concept
type: Sub-Major Head
broader: Social Security and Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Government Employees Insurance Schemes
narrower: Receipts from Correctional Homes
narrower: https://data.commonerllp.org/ontology/lmmha/0235-60-800

Machinery and Equipment
type: Concept
type: Minor Head
broader: Capital Outlay on Space Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Prevention of Air and Water Pollution
type: Concept
type: Minor Head
broader: Sewerage and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Agricultural Research and Education
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Crop Husbandry
narrower: Soil and Water Conservation
narrower: https://data.commonerllp.org/ontology/lmmha/2415-03
narrower: Dairy Development
narrower: Fisheries
narrower: Forestry
narrower: https://data.commonerllp.org/ontology/lmmha/2415-07
narrower: https://data.commonerllp.org/ontology/lmmha/2415-80
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Construction Works
type: Concept
type: Minor Head
broader: Air Force
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Strategic Lines-Revenue works
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3004
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Amount Transferred from Major Head 5003

Other Expenditure
type: Concept
type: Minor Head
broader: Electronics
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Correctional Services
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Territory
type: Concept
created: 2018-05-21
type: Sub-Major Head
broader: Union Territory Goods and Services Tax (UTGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 906

Capital Outlay on Broadcasting
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4221-01
narrower: Television
narrower: https://data.commonerllp.org/ontology/lmmha/4221-80
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deposits by the General Insurance Corporation and its Subsidiaries
type: Concept
type: Minor Head
broader: Special Deposits and Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5054-05
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Live Stock Development
type: Concept
type: Minor Head
broader: Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts under Wild Life Act
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0070-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Fertilizer Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4855-00-004
narrower: https://data.commonerllp.org/ontology/lmmha/4855-00-101
narrower: Investment in Public sector and other undertakings
narrower: Other Expenditure
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5054-05
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Siddha
type: Concept
type: Minor Head
broader: Medical Education Training and Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to public sector and other undertakings
type: Concept
type: Minor Head
broader: Loans for Cooperation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2041
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Kandla Free Trade Zone
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to cover gap in resources
type: Concept
type: Minor Head
broader: Loans for Non-Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Plant Protection Services
type: Concept
source: LMMHA note 1, part1d.htm
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes receipts on account of fumigation of cotton.

Works
type: Concept
type: Minor Head
broader: Inspection Organisation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Revenue Reserve Funds
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Railway Revenue Reserve Fund
narrower: Railway Revenue Reserve Fund-Investment Account
narrower: Posts and Telegraphs Revenue Reserve Fund
narrower: Telecommunication Revenue Reserve Fund
narrower: https://data.commonerllp.org/ontology/lmmha/8116-101
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of Russian Federation
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Flood Control
type: Concept
type: Sub-Major Head
broader: Minor Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Anti sea erosion Project
narrower: https://data.commonerllp.org/ontology/lmmha/0702-04-102
narrower: Drainage Project
narrower: Other Receipts

Minor Irrigation
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2501-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to cover gap in resources
type: Concept
type: Minor Head
broader: Loans for Non-Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Co-operatives
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2408-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tea
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Plantations
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Research and Development
narrower: Investments in Public Sector and other Undertakings
narrower: Other Expenditure

Interest from Advances to Foreign Governments
type: Concept
type: Minor Head
broader: Other Interest receipts of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State Capital Development
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Urban Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Land
narrower: https://data.commonerllp.org/ontology/lmmha/4217-01-051
narrower: https://data.commonerllp.org/ontology/lmmha/4217-01-052
narrower: https://data.commonerllp.org/ontology/lmmha/4217-01-190
narrower: Suspense
narrower: Other expenditure

Electrical management
type: Concept
type: Minor Head
broader: General Superintendence and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Floods, Cyclones etc.
type: Concept
type: Sub-Major Head
broader: Relief on account of Natural Calamities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Gratuitous Relief
narrower: https://data.commonerllp.org/ontology/lmmha/2245-02-102
narrower: Supply of Fodder
narrower: Veterinary care
narrower: Repairs and restoration of damaged roads and bridges
narrower: Repairs and restoration of damaged Government Office Buildings
narrower: https://data.commonerllp.org/ontology/lmmha/2245-02-108
narrower: Repairs and restoration of damaged water supply, drainage and sewerage works
narrower: Assistance for repairs and restoration of damaged water supply, drainage and sewerage works
narrower: Ex-gratia payments to bereaved families
narrower: https://data.commonerllp.org/ontology/lmmha/2245-02-112
narrower: Assistance for repairs/reconstruction of Houses
narrower: Assistance to Farmers for purchase of Agricultural inputs
narrower: Assistance to Farmers to clear sand/silt/salinity from land
narrower: Assistance to Farmers for repairs of damaged tube wells, pump sets etc.
narrower: Assistance to Farmers for purchase of live stock
narrower: Assistance for repairs/replacement of damaged boats and equipment for fishing
narrower: https://data.commonerllp.org/ontology/lmmha/2245-02-119
narrower: https://data.commonerllp.org/ontology/lmmha/2245-02-120
narrower: Afforestation
narrower: Repairs and restoration of damaged irrigation and flood control works
narrower: Assistance to Local bodies and other non-Government Bodies/Institutions
narrower: https://data.commonerllp.org/ontology/lmmha/2245-02-282

Postal Deposits
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/8446-00-101
narrower: Other Deposits
narrower: Other Postal Deposits
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Road works
type: Concept
type: Minor Head
broader: District & Other Roads
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6859-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Catering Department
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1003-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Government Employees Insurance Scheme
type: Concept
source: LMMHA note 7, part2b.htm
type: Minor Head
broader: Other Social Security and Welfare programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Press Information Services
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Technical Schools
type: Concept
type: Minor Head
broader: Technical Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Regulation and Development of Mines
type: Concept
type: Sub-Major Head
broader: Non ferrous Mining and metallurgical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2853-02-001
narrower: Training
narrower: https://data.commonerllp.org/ontology/lmmha/2853-02-004
narrower: Survey and Mapping
narrower: Mineral Exploration
narrower: https://data.commonerllp.org/ontology/lmmha/2853-02-104
narrower: Assistance to Public Sector and other undertakings for Mineral Exploration
narrower: Other expenditure

Other Postal Deposits
type: Concept
created: 2012-06-13
type: Minor Head
broader: Postal Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 714-717

Surcharge
type: Concept
source: LMMHA note 3, part1.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0020
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divided into the following sub-heads: Surcharge - Advance payment of Tax Deduction of Tax at source Self Assessment collection All other collections Deduct-Refunds

Capital Outlay on Petroleum
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Exploration and Production of Crude Oil and Gas
narrower: Refining and Marketing of Oil and Gas
narrower: Sovereign Strategic Storage of Crude Oil
narrower: https://data.commonerllp.org/ontology/lmmha/4802-101
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Diet surveys and Nutrition planning
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2236-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Minor Head
broader: Cement and Non-metallic Mineral Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telephone Application Deposits
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8342
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Project Implementation
type: Concept
type: Minor Head
broader: Integrated Rural Energy Planning Programme
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
source: LMMHA note 1, part1d.htm
source: LMMHA note 3, part1d.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1225-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: See Note (1) below Major Head 1201.
scope note: This Minor head- will include the following items for which distinct sub-heads may be opened.

Research
type: Concept
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Integrated Development of Small and Medium Towns
type: Concept
source: LMMHA note 1, part4e.htm
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6217
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/6217-03-800
scope note: The name of each township undertaken under the scheme of Integrated Development of small and medium towns will appear as distinct sub-head.

Languages Development
type: Concept
type: Minor Head
broader: General Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Shipping services
type: Concept
source: LMMHA note 1, part1d.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1052-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will include freight passage and tonnage of Government run shipping services.

Compulsory Deposits
type: Concept
type: Minor Head
broader: Special Deposits and Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Dividends to General Revenues
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Dividends to General Revenues
narrower: https://data.commonerllp.org/ontology/lmmha/3230-00-902
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Guest Houses, Government Hostels etc.
type: Concept
source: LMMHA note 7, part2.htm
type: Minor Head
broader: Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Tibetan Refugees
type: Concept
type: Minor Head
broader: Rehabilitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

U.H.F. and V.H.F. Relay Systems
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5225-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Subscriptions to International Association.
type: Concept
type: Minor Head
broader: Investment in International Financial Institutions
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Impact Assessment
type: Concept
type: Minor Head
broader: Prevention and Control of Pollution
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Veterinary Services and Animal Health
type: Concept
source: LMMHA note 1, part2c.htm
type: Minor Head
broader: Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will include expenditure on prevention and control of animal diseases.

State Disaster Response Fund-Investment Account
type: Concept
created: 2014-06-24
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 772

Original works
type: Concept
type: Minor Head
broader: Electrification
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance under Colombo Plan
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans for Special Plan Schemes
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0049-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Construction and Development
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5453-06
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

01-Capital bearing Dividend Liability
type: Concept
created: 2012-06-13
modified: 2022-02-17
type: Sub-Major Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388
was invalidated by: Deleted via Correction Slip No. 980

Treasury Bills and connected Securities issued to R.B.I.
type: Concept
source: LMMHA note 2, part4d.htm
type: Minor Head
broader: Internal Debt of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head shall have two sub-heads, namely: - The sub-head at (a) will cater to investments in Government of India Treasury Bills subscribed to by the State Governments, Banks, Corporations etc of their surpluses and the repayments thereto. The subhead at (b) shall account for Treasury Bills converted special securities and issued to Reserve bank of India.

Aircraft and aeroengine
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4076-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

India and Pakistan
type: Concept
type: Minor Head
broader: Inter State Settlement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Guest Houses, Government Hostels etc.
type: Concept
source: LMMHA note 9, part1b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0070-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record receipts on account of rent, catering and other miscellaneous items like trunk calls from Guest Houses, Government Hostels, M.L.A. Hostels etc.

Medium Irrigation-Commercial
type: Concept
type: Sub-Major Head
broader: 0701-Medium Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Monitoring
type: Concept
type: Minor Head
broader: Integrated Rural Energy Planning Programme
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Petroleum
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Cess on indigenous crude oil
narrower: https://data.commonerllp.org/ontology/lmmha/0802-00-103
narrower: Receipts under the Petroleum Act
narrower: https://data.commonerllp.org/ontology/lmmha/0802-00-105
narrower: https://data.commonerllp.org/ontology/lmmha/0802-00-800
narrower: 102-Profit Petroleum (2)
narrower: https://data.commonerllp.org/ontology/lmmha/0802-103
narrower: 106-Licence Fee and Mining Lease Rent (4)
narrower: 107-Production Level Payment (5)
narrower: https://data.commonerllp.org/ontology/lmmha/0802-108
narrower: https://data.commonerllp.org/ontology/lmmha/0802-109
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Investments
type: Concept
type: Minor Head
broader: Capital Outlay on Co-operation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Survey and Investigation
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Traffic Facilities
type: Concept
created: 2012-06-13
modified: 2022-02-17
type: Sub-Major Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/5002-02-134
narrower: Doubling
narrower: Other Traffic Facilities (This will include Yard remodelling and others as sub heads)
was generated by: Inserted via Correction Slip No. 388
was invalidated by: Deleted via Correction Slip No. 980

Direction and Administration
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3252
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Marine Fisheries
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4405
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Cattle and Buffalo Development
type: Concept
source: LMMHA note 2, part2c.htm
type: Minor Head
broader: Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include cattle breeding, cattle shows etc.

Research
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Spices
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Railways Revenue Reserve Fund
type: Concept
modified: 2012-06-13
type: Minor Head
deprecated: true
broader: Loans to Railways
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 388

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Capital Outlay on Co-operation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Defence Services
type: Concept
created: 2024-02-07
type: Sub-Major Head
broader: Capital Outlay on Defence Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 1021, 2027

Accounts between Telecommunications Accounts Officers.
type: Concept
type: Sub-Major Head
broader: Exchange Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Food Processing
type: Concept
type: Minor Head
broader: Food
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Survey of India
type: Concept
type: Minor Head
broader: Other Scientific Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans to Industries and Minerals
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/6885-01
narrower: Development of Backward Areas
narrower: Others
narrower: https://data.commonerllp.org/ontology/lmmha/6885-101
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Wind
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Major Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Poultry Development
type: Concept
type: Minor Head
broader: Capital Outlay on Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tolls on Roads
type: Concept
source: LMMHA note 1, part1d.htm
type: Minor Head
broader: Roads and Bridges
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please refer to Note (2) below the major head '0042- Taxes on Goods and Passengers'.

Capital Outlay on Currency, Coinage and Mint
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4046-00-101
narrower: Bank Note Press
narrower: Security paper Mill
narrower: Mint
narrower: Silver Refinery
narrower: Purchase of Metal
narrower: Metal Value of uncurrent and confiscated coins destroyed
narrower: Purchase of Gold and Silver
narrower: Purchase of Reserve Bank Shares
narrower: Import of coins from abroad
narrower: Purchase of Gold
narrower: Purchase of Silver
narrower: https://data.commonerllp.org/ontology/lmmha/4046-00-800
narrower: https://data.commonerllp.org/ontology/lmmha/4046-00-901
narrower: Purchase of Coins from Security Printing & Minting Corporation of India Limited
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

PM CARES for Children
type: Concept
created: 2022-03-22
type: Minor Head
broader: 8001-National Savings Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 981

Machinery and Equipment
type: Concept
type: Minor Head
broader: Slum Area Improvement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Refining of Oil
type: Concept
type: Minor Head
broader: Refining and Marketing of Oil and Gas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Pay and Accounts Office-Suspense
type: Concept
source: LMMHA note 2, part4j.htm
type: Minor Head
broader: Suspense Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This head is intended for the initial record of inter-Governmental transactions arising in the books of a Central P.A.O. separated Accounts Officers of Union Territories, and by Accountants General where the other party involved is a P.A.O. Separate sub-heads "Transactions adjustable (Name of the Central PAO/State Accountant General / Railways /Defence/ Posts/Telecommunication Accounts Officer concerned) will be opened under this minor head for each Accounts Officer with whom transactions are to be settled. This minor head is not to be operated in cases where the transactions of Receipts and Payments that are eventually to be credited or debited under Consolidated Fund excepting the transfer of outstanding balances under HBA/MCA from one Ministry/Department to another. For such cases General Directions No. 2.3 and 3.1 may please be referred to. P.A.O. Supply would continue to operate this minor head as hithertofore.

Receipts from other Publications
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0220-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Madras EPZ
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from UNFPA
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rural Health Services-Allopathy
type: Concept
type: Sub-Major Head
broader: Medical and Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Health Sub-centres
narrower: Subsidiary Health Centres
narrower: Primary Health Centres
narrower: Community Health Centres
narrower: Hospitals and Dispensaries
narrower: Other Expenditure

Survey of India
type: Concept
source: LMMHA note 1, part4c.htm
type: Minor Head
broader: Capital Outlay on other Scientific and Environmental Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divided into the sub-heads (a) Building and (b) Equipment

Dandakamaya Development Scheme
type: Concept
type: Minor Head
broader: Rehabilitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State Housing Boards Funds
type: Concept
type: Minor Head
broader: Deposits of Local Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Restoration of dismantled lines
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

101-Collection under Securities Transaction Tax (1)
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0034
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Border Security Force
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4055
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Transport Services
type: Concept
type: Sub-Major Head
broader: Loans for Other Transport Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/7075-60-800

Engineering
type: Concept
type: Sub-Major Head
broader: Postal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Maintenance
narrower: Petty Works

Defence Services-Navy
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Navy
narrower: Navy Reservists
narrower: Civilians
narrower: Transportation
narrower: Stores
narrower: https://data.commonerllp.org/ontology/lmmha/2077-00-111
narrower: Other expenditure
narrower: 106-Repairs and Refits
narrower: 112-Joint Staff
narrower: Agnipath Scheme
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Gratuitous Relief
type: Concept
source: LMMHA note 2, part2b.htm
type: Minor Head
broader: Floods, Cyclones etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will be sub-divided into:-

Direction and Administration
type: Concept
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Income from Investments of Small Savings Collections
type: Concept
type: Sub-Major Head
broader: Income and Expenditure of National Small Savings Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Interest on Investment in Special Central Government Securities issued against outstanding balances as on 31-3-1999
narrower: Interest on Investment in Special Central Government Securities against collections from 1-4-1999
narrower: Interest on Investment in Special State Government Securities

Assistance from the Government of U.SA. under PL-480 convertible local currency credits
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Departmental Drug Manufacture
type: Concept
source: LMMHA note 2, part4b.htm
type: Minor Head
broader: Urban Health Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please see Note (3) below the major head 2210.

States' share in the proceeds of the Voluntary Disclosure of Income Scheme, 1997
type: Concept
type: Minor Head
broader: Non-Plan Grants
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Plant and Equipment-Telecommunication
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Plant and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Internal Debt of Central Government
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Market Loans
narrower: Treasury Bills and connected Securities issued to R.B.I.
narrower: Securities issued to International Financial Institutions
narrower: Compensation and other Bonds
narrower: Special securities issued to Reserve Bank of India
narrower: 182-Days-Treasury Bills
narrower: 364-Days-Treasury Bills
narrower: https://data.commonerllp.org/ontology/lmmha/6001-00-111
narrower: https://data.commonerllp.org/ontology/lmmha/6001-00-112
narrower: https://data.commonerllp.org/ontology/lmmha/6001-12
narrower: https://data.commonerllp.org/ontology/lmmha/6001-14
narrower: Day Treasury Bills
narrower: Cash Management Bills
narrower: https://data.commonerllp.org/ontology/lmmha/6001-128
narrower: 123-Special Securities issued to Reserve Bank of India for Maintenance of Value Account in respect of Resurgent India Bonds.
narrower: 124-Special Securities issued to Reserve Bank of India for Maintenance of Value Account in respect of India Millenium Deposits.
narrower: 125-Special Central Government Securities, issued to NSSF against reinvestment of sums received on redemption of Special Central/State Government Securities
narrower: 126-Market Stabilization Bill/Bonds (Face Value)
narrower: Sovereign Gold Bond Scheme, 2015
narrower: Gold Monetisation Scheme, 2015
narrower: 131- Recapitalisation Bonds-Public Sector Banks
narrower: 132- Recapitalisation Bonds- Other Government Controlled Banking entities
narrower: Sovereign Green Bonds
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Centrally Sponsored Schemes
type: Concept
created: 2017-01-06
type: Sub-Major Head
broader: Grants-in-aid to Union Territory Governments with Legislature
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 824-834

Coaching Earnings
type: Concept
type: Sub-Major Head
broader: Indian Railways-Strategic Lines Revenue Receipt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Passengers
narrower: https://data.commonerllp.org/ontology/lmmha/1003-01-102
narrower: Luggage
narrower: https://data.commonerllp.org/ontology/lmmha/1003-01-104
narrower: Other Coaching Traffic
narrower: Transport of Post Office Mails
narrower: Miscellaneous Coaching Receipts
narrower: Deduct-Refunds

Prohibition
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Amount Transferred from Major Head 5002
type: Concept
type: Minor Head
broader: Commercial Lines-Revenue Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: Drainage
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State Lotteries
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: Miscellaneous General Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Loans to Agricultural Financial Institutions
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and other undertakings
narrower: Other Loans
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants for Union Territory Plan Schemes
type: Concept
type: Sub-Major Head
broader: Grants-in-aid to Union Territory Governments with Legislature
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Block Grants
narrower: Grants as advance Plan Assistance for relief on account Natural Calamities
narrower: Grants against External Assistance received in kind

Direction and Administration
type: Concept
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Security Deposits
type: Concept
source: LMMHA note 1, part4i.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8336
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will also record Security Deposits deposited by Emigrants prior to 14-9-87 (which were also earning interest with the banks) under Emigration Rules, 1983 and which are transferred by State Bank of India, Bombay and State Bank of Patiala, New Delhi to Government Accounts.

Public Health
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6210
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/6210-04-106
narrower: Public Health Laboratories
narrower: https://data.commonerllp.org/ontology/lmmha/6210-04-282
narrower: https://data.commonerllp.org/ontology/lmmha/6210-04-800

Interest from Public Sector and other Undertakings
type: Concept
source: LMMHA note 8, part1b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0049-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes interest on debentures.

8231 Railway Safety Fund
type: Concept
created: 2012-06-13
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/8231-101
narrower: 102 Railway Safety fund (Strategic)
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other Loans
type: Concept
type: Minor Head
broader: Other Engineering Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from IAEA, Vienna
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Adult Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from International Rice Research Institute
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from Kuwait Fund for Arab Economic Development
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Housing Colonies for Heavy Water Plants.
type: Concept
modified: 2018-08-28
type: Minor Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/4861
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 916

Collection charges-Hotel Receipt Tax
type: Concept
type: Minor Head
broader: Collection of Taxes on Income and Expenditure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: Integrated Development of Small and Medium Towns
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ways and Means Advances towards Expenditure on upgradation of Standards of Administration
type: Concept
source: LMMHA note 5, part4d.htm
type: Minor Head
broader: Ways and Means Advances
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head shall be operated to classify temporarily the advances received by the State Government as recommended by the 7th Finance commission pending issue of presidential order within the close of the Financial year and such advances shall be free of interest. The advances so classified shall be withdrawn within the account of the same financial year by minus credit and shall be brought to account under the major head "1601-Grants-in-aid from central Government",

Net - Receipt from other telegraph Administration
type: Concept
type: Minor Head
broader: Telegraphs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Improvements/modifications to Heavy Water Plants.
type: Concept
modified: 2018-08-28
type: Minor Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/4861
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 916

Government Colleges and Institutes
type: Concept
type: Minor Head
broader: University and Higher Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Electric Locomotives
type: Concept
type: Minor Head
broader: Operation Expenses Rolling stock and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

250-Assistance from Global Drug Facility (GDF)
type: Concept
created: 2012-06-13
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Training
type: Concept
created: 2019-03-19
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 926

Other Rural Development Programmes
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Receipts under Panchayati Raj Acts
narrower: Receipts from community development Projects
narrower: Other Receipts
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct - Net payments to other Telegraph Administration
type: Concept
type: Minor Head
broader: Telegraphs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Electrification
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Original works
narrower: Others

Aircraft and aeroengine
type: Concept
type: Minor Head
broader: Air Force
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Teachers Training
type: Concept
type: Minor Head
broader: Secondary Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from the Government of the Kingdom of Belgium
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Customer Amenities
type: Concept
modified: 2021-08-03
type: Minor Head
alternative label: Staff Quarters
broader: https://data.commonerllp.org/ontology/lmmha/5003
history note: Renamed from 'Staff Quarters' to 'Customer Amenities' on 2021-08-03 via Correction Slip Nos. 966-968
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Development Funds For Medical and Public Health Purposes
type: Concept
source: LMMHA note 2, part4h.htm
type: Minor Head
broader: Development and Welfare Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This head includes funds like 'Hospital Funds' Fund for Research and development of Haffkine Institute', ‘Fund for development of Water Supply (Madras)' etc., which should be recorded under distinct sub-heads. Where any of the funds are invested, the corresponding investment should also be exhibited under distinct sub-head.

Grants for Special Plan Schemes
type: Concept
type: Sub-Major Head
broader: Grants-in-aid to Union Territory Governments with Legislature
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Schemes of North Eastern Council

Meghalaya & Manipur Remittances
type: Concept
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Schemes of North Eastern Council
type: Concept
type: Minor Head
broader: Grants for Special Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Poultry development
type: Concept
type: Minor Head
broader: Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Yard Operations
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3002-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Repairs and restoration of damaged roads and bridges
type: Concept
type: Minor Head
broader: Floods, Cyclones etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Management of immovable properties acquired under Chapter XX-C of Income Tax Act, 1961
type: Concept
type: Minor Head
broader: Miscellaneous General Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Administrative Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Administration of Justice
narrower: https://data.commonerllp.org/ontology/lmmha/0070-02
narrower: https://data.commonerllp.org/ontology/lmmha/0070-60
narrower: Penalties for Deficiency in Public Services
narrower: 118 – Receipts under Right to Information Act, 2005
narrower: Inner Line Permit
narrower: Grants/Contribution from persons/institutions for Disaster Management
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Farmers to clear sand/silt/salinity from land
type: Concept
type: Minor Head
broader: Floods, Cyclones etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Personnel management
type: Concept
type: Minor Head
broader: General Superintendence and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sports and Youth Services
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Education, Sports, Art and Culture
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Youth Hostels
narrower: Sports Stadia
narrower: Other expenditure

Consolidated Loans to Orissa for Hirakund Project - Stage I
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6004-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Construction (Engineering Works)
type: Concept
source: LMMHA note 3, part2e.htm
type: Minor Head
broader: Engineering
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will have following sub-heads:-

Treasury Savings Deposit Certificates
type: Concept
source: LMMHA note 1, part4g.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Separate sub-heads may be opened for each type of savings certificates, such as Cash Certificates, Savings Certificates of different denominations etc.

Pensions under Social Security Schemes
type: Concept
type: Minor Head
broader: Other Social Security and Welfare programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Inland fisheries
type: Concept
source: LMMHA note 1, part2c.htm
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Landing and berthing facilities will be sub-heads.

Redemption of 12.08% Government of India Compensation (Project Exports to Iraq) Bonds, 2001.
type: Concept
source: LMMHA note 3, part4j.htm
type: Minor Head
broader: Accounting Adjustments Suspense
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please see Note (7) below the major head '6001 Internal Debt of Central Government'. This minor head will be divided into two sub-heads namely (i) Difference in the nominal value and (ii) Amount received in cash. The sub-head (i) will be cleared by minus debit, as and when the receivables are actually received in cash from Govt. of Iraq whereas the subhead (ii) will be cleared on receipt of scroll from the concerned branch of bank in respect of the cash so received from the holders of the bonds per contra debit to '8675'/'8658 PSB Suspense’ as the case may be. The debit balance, if any, remaining outstanding finally will be debited to revenue as a loss under the major head '3475' after making necessary provisions in the budget for that year. Conversely, any Credit i.e. minus debit balance remaining outstanding under this head will be credited as a revenue receipt to major head '1475'.

115-Interest on Other Savings Deposits (12)
type: Concept
modified: 2012-06-13
type: Minor Head
alternative label: Interest on Ways & Means Advances from Reserve Bank of India
broader: Interest Payments
history note: Renamed from 'Interest on Ways & Means Advances from Reserve Bank of India' to '115-Interest on Other Savings Deposits (12)' on 2012-06-13 via Correction Slip No. 388
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from New Zealand
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Industrial Training Institutes
type: Concept
type: Minor Head
broader: Training
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fees, Fines and Forfeitures
type: Concept
source: LMMHA note 4, part1b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0070-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head records Inspection Fees, Copying Fees, Other Fees, forfeited amount in connection with challenged votes, and forfeited amount of security deposits.

Railway Revenue Reserve Fund
type: Concept
source: LMMHA note 1, part4h.htm
type: Minor Head
broader: Revenue Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Interest on the balances of this fund as well as interest and dividends on securities purchased from this fund are credited to this fund.

Telecommunication Engineering Centres
type: Concept
type: Minor Head
broader: Ancillary Systems
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

School Health Scheme
type: Concept
type: Minor Head
broader: Urban Health Services-Allopathy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Port Management
type: Concept
source: LMMHA note 2, part2d.htm
type: Minor Head
broader: Minor Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on administrative, engineering and other staff, which cannot be adjusted under the other minor heads.

Receipts under Health Cess Act
type: Concept
source: LMMHA note 1, part1.htm
type: Minor Head
broader: Other Taxes and Duties on Commodities and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The minor heads will be divided into the following sub-heads: The sub-head "Other Receipts" will record miscellaneous receipts like penalties, fine etc. in the administration of the relevant Acts/Regulations.

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment Inter-State or Economic Importance.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5054-05
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Drainage
type: Concept
type: Sub-Major Head
broader: Flood Control and Drainage
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/2711-03-050
narrower: https://data.commonerllp.org/ontology/lmmha/2711-03-052
narrower: Civil Works
narrower: Suspense
narrower: Other expenditure

Other repairs and maintenance
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Permanent Way and Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tax on Sale of Crude Oil
type: Concept
source: LMMHA note 3, part1.htm
type: Minor Head
broader: Taxes on Sales, Trade etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: In States, where such receipts are levied under the Sales Tax Act, the same will be recorded under the minor head "State Sales Tax". These minor heads are intended to record receipts from taxes levied under separate legislations.

General
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Stores suspense Account
narrower: Manufacturing Suspense Account
narrower: Investment in Public sector and other undertakings
narrower: Civil Engineering Stores Suspense Accounts
narrower: Other Expenditure
narrower: Deduct-Amount met from advance Rentals under O.Y.T. and other schemes
narrower: Deduct- Expenditure met from Capital Reserve Fund
narrower: Deduct- Depreciation historical cost transferred from revenue
narrower: Deduct-Amount transferred from revenue
narrower: https://data.commonerllp.org/ontology/lmmha/5225-80-905
narrower: https://data.commonerllp.org/ontology/lmmha/5225-80-906

Other Receipts
type: Concept
source: LMMHA note 9, part1b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0049-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: See Note (3) below "MH 8222 Sinking Funds". If the State Government decides that interest realised from securities purchased and payment of advance interest on securities purchased out of "Sinking Fund Investment Account" should be taken to the revenue account, the interest receipts will be credited to this minor head while payment of advance interest thereon will be debited to the minor head "105 Interest on General or other Reserve Funds" below sub-major head "05 Interest on Reserve Funds" under "MH 2049 Interest Payments".

Deduct-Amount met from Natural Calamities unspent Margin Money Fund.
type: Concept
type: Minor Head
broader: Drought
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Coastal Shipping
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Education
type: Concept
type: Minor Head
broader: Welfare of Scheduled Tribes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Rural Employment Programme
type: Concept
type: Minor Head
broader: Grants for Central Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Entertainment Tax
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3604
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts towards Power System Development
type: Concept
created: 2016-08-24
type: Minor Head
broader: Power
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 808

Interest on Loans from the Federal Austrian Government.
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from lift irrigation Schemes
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0702-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Treasury Bills and connected securities issued to R.B.I
type: Concept
type: Minor Head
broader: Interest on Internal Debt.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Rural Health Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Furnishings
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rural Godowns Programme
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2408-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and other undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6215-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Exim Bank of U.S.A. (Repayable in U.S. Dollars)
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Sub-Major Head
broader: Broadcasting
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Training
narrower: Research and Development
narrower: https://data.commonerllp.org/ontology/lmmha/2221-80-101
narrower: Grants to Prasar Bharti
narrower: Other expenditure

Seeds
type: Concept
type: Minor Head
broader: Loans for Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to other Institutions
type: Concept
type: Minor Head
broader: Dairy Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

India Security Press, Nasik
type: Concept
source: LMMHA note 1, part4.htm
type: Minor Head
broader: Capital Outlay on Other Fiscal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divided into the following sub-heads:- (i) Land (ii) Buildings (iii) Plant and Machinery (iv) Other Expenditure and (v) Deduct-Depreciation.

Deposits on a/c of Government deposits transferred from Pakistan
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3425-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Penalties for Deficiency in Public Services
type: Concept
created: 2013-06-14
type: Minor Head
broader: Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 743-745

Comptroller and Auditor General of India
type: Concept
created: 2023-07-07
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4016
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 1014, 1016

Inland Fisheries
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4405
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Repairs and restoration of damaged irrigation and flood control works
type: Concept
type: Minor Head
broader: Floods Cyclones
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Lease Charges
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State Goods and Services Tax (SGST)
type: Concept
created: 2017-06-19
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Tax (2), (3)
narrower: Interest (2)
narrower: Penalty (2)
narrower: Fees (2)
narrower: Input Tax Credit cross utilisation of SGST and IGST (4)
narrower: https://data.commonerllp.org/ontology/lmmha/0006-106
narrower: Apportionment of IGST-Transfer-in of Interest Component to SGST
narrower: Apportionment of IGST-Transfer-in of Penalty Component to SGST
narrower: Sale proceeds of confiscated Goods (5)
narrower: Receipts awaiting transfer to other Minor Heads (6)
narrower: Other Receipts (2)
narrower: Advance apportionment from IGST
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Other Receipts
type: Concept
type: Minor Head
broader: Flood Control
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Education
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2415-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Establishment in offices
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3003-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

States Share of Special Union Excise duties
type: Concept
type: Minor Head
broader: States' Share of Union Excise Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

108-Grants from Central Road and Infrastructure Fund
type: Concept
modified: 2022-12-19
type: Minor Head
alternative label: Grants in lieu of pension contributions
broader: Grants-in-aid to State Governments (l)
history note: Renamed from 'Grants in lieu of pension contributions' to '108-Grants from Central Road and Infrastructure Fund' on 2022-12-19 via Correction Slip Nos. 996-1003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest
type: Concept
created: 2012-06-13
type: Minor Head
broader: Commodities Transaction Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 601-607

Seamens' Welfare
type: Concept
source: LMMHA note 4, part2d.htm
type: Minor Head
broader: Overseas Shipping
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on welfare organisation, welfare measures for sea men and for arranging for employment of sea men.

Other Expenditure
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Defence Services-Navy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Promotion and Publicity
type: Concept
source: LMMHA note 3, part2e.htm
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on Tourist organisation except those allocable to other minor heads and also publicity either direct or through other bodies.

Assistance to I.C.A.R.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2415-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fines and Forfeitures
type: Concept
source: LMMHA note 2, part1b.htm
type: Minor Head
broader: Administration of Justice
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This head records all fines and confiscations imposed and realised by judicial officers and District Superintendents of Police acting magisterially. All Fines and confiscations imposed by Revenue authorities but realised by judicial officers will be credited to this head unless provided otherwise under the Act.

Other Expenditure
type: Concept
source: LMMHA note 7, part2.htm
type: Minor Head
broader: President
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This head inter-alia includes:

Machinery and Equipment
type: Concept
type: Minor Head
broader: Other Urban Development Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Powerloom Industries
type: Concept
type: Minor Head
broader: Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Securities issued to Food Corporation of India
type: Concept
created: 2012-06-13
type: Minor Head
broader: Special Deposits and Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 608-613

Contributory IRCA-Employees' Provident Funds-Investment Account
type: Concept
type: Minor Head
broader: Deposits of Railways
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ways and Means Advances from the Reserve Bank of India
type: Concept
type: Minor Head
broader: Internal debt of the State Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Inland Money Orders
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8781
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Minor Head
broader: Electronics
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Betting Tax
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3604
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Provision of House site to the landless
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4216-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

105-Savings Certificate – Bank Series (1)
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8032
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Plant and Equipment -Mechanical
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Plant and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Cess on indigenous crude oil
type: Concept
type: Minor Head
broader: Petroleum
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Investments
type: Concept
type: Minor Head
broader: Investments in Industrial Financial Institutions
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Coffee
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Indian Railway Deposits
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8445
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Pensionary charges in respect of High Court Judges recovered from the State Governments
type: Concept
source: LMMHA note 3, part1b.htm
type: Minor Head
broader: Civil
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record the pensionary charges recoverable from State Governments under Article 290 of the Constitution. See also Note (8) below the major head "2071- Pension and other retirement benefits".

005-Survey
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2700
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Purchase of Reserve Bank Shares
type: Concept
type: Minor Head
broader: Capital Outlay on Currency, Coinage and Mint
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Nutrition
type: Concept
type: Minor Head
broader: Drought
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Visag Export Processing Zone.
type: Concept
type: Minor Head
broader: Foreign Trade and Export Promotion
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5201
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tribal Area Sub-plan
type: Concept
created: 2019-03-19
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 926

Other Receipts (3)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Integrated Goods and Services Tax (IGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Materials Management
type: Concept
type: Minor Head
broader: General Superintendence and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Environmental Forestry and Wild Life
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/7051-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

EMU Coaches
type: Concept
type: Minor Head
broader: Operation Expenses Rolling stock and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Contributions from Railways
type: Concept
source: LMMHA note 3, part1b.htm
type: Minor Head
broader: Dividends and Profits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divided into the following sub-heads:-

National Development Bonds
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Cash Management Bills
type: Concept
created: 2012-06-13
type: Minor Head
broader: Internal Debt of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 697-698

Construction
type: Concept
source: LMMHA note 1, part4.htm
source: LMMHA note 4, part4.htm
type: Minor Head
broader: Other Buildings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This Major Head and the Minor Head 'Construction' thereunder is intended to record the Capital expenditure by Public Works Department on all non-residential buildings in respect of the following categories: - Functions/Organisations covered by the major/sub-major heads falling in the sector "General Services" except the "India Security Press", "Currency Note Press", "Bank Note Press", "Security Paper Mill", 'Mints' and 'Police' for which separate major head have been provided for in the sector. All general-purpose office and administrative buildings, irrespective of the function to which they relate. Other principles explained in Note (l) below the Major Head ‘2059 Public Works’ shall apply mutatis mutandis for the accountal of Capital Outlay on construction and acquisition.
scope note: See Note (1) above. This minor head may be divided into sub-heads corresponding to various functional major heads, as considered necessary.

Training
type: Concept
source: LMMHA note 2, part2d.htm
type: Minor Head
broader: Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This 'minor heads' will be down graded to the level of sub-heads when expenditure on them is solely for a specific industry (e.g.) Handloom, Handicrafts, Coir etc.

Development of Oil Seeds
type: Concept
type: Minor Head
broader: Loans for Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Dairy Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Discount Sinking Fund
type: Concept
source: LMMHA note 2, part4j.htm
type: Minor Head
broader: Accounting Adjustments Suspense
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The amount of Discount on this Bond may be debited to the sub-head "Sinking Fund for Zero Coupon Bonds, 1999" to be opened under this minor head. Please see Note (1) below the major head ' 6001 - Internal Debt of the Central Government and Note (9) below the major head '2049 -Interest Payments'.

Investments in public sector and the undertakings
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Collection Charges-Interest Tax Act-1974
type: Concept
type: Minor Head
broader: Collection of Taxes on Income and Expenditure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Miscellaneous Deposits
type: Concept
source: LMMHA note 4, part4i.htm
type: Minor Head
broader: Other Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This residuary minor head is intended to record transactions on account of deposits which cannot be accommodated under any of the other minor heads under this major head. Separate sub-heads may be opened for each type of such deposits.

Charges for conduct of election to Panchayats/local bodies.
type: Concept
type: Minor Head
broader: Elections
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Miscellaneous
type: Concept
type: Minor Head
broader: Sundry Other Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Ecological Regeneration
type: Concept
type: Minor Head
broader: Environmental Research and Ecological Regeneration
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Supply of Fodder
type: Concept
type: Minor Head
broader: Drought
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Statistics
type: Concept
type: Minor Head
broader: Training
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Coinage Accounts
type: Concept
source: LMMHA note 1, part4j.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Small Coins Depot Balances
narrower: https://data.commonerllp.org/ontology/lmmha/8656-00-102
narrower: https://data.commonerllp.org/ontology/lmmha/8656-00-103
narrower: Bronze and Copper Coinage Account
narrower: Nickel Coinage Account
narrower: https://data.commonerllp.org/ontology/lmmha/8656-00-106
narrower: Silver Alloy Rupee Coinage Account
narrower: Quartenary Alloy Coinage Account
narrower: Ferritic Stainless Steel Coins Account.
scope note: These accounts receive the balances of Rupees and Small Coin Accounts (which have to be excluded from the general available cash balance) by credit for the opening and debit for the closing balance of each account.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Water Supply and Sanitation
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/0215-01
narrower: Sewerage and Sanitation
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Rural Employment Programme
type: Concept
type: Minor Head
broader: Grants for Central Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

6701-Loans for Medium Irrigation
type: Concept
modified: 2012-06-13
type: Major Head
alternative label: Loans for Major and Medium Irrigation
history note: Renamed from 'Loans for Major and Medium Irrigation' to '6701-Loans for Medium Irrigation' on 2012-06-13 via Correction Slip No. 388
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/6701-01
narrower: Major Irrigation-Non-Commercial
narrower: Medium Irrigation-Commercial
narrower: Medium Irrigation-Noncommercial
narrower: Others
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Satellite Service
type: Concept
type: Minor Head
broader: Capital Outlay on Meteorology
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deposits of Local Bodies for discharge of Loans
type: Concept
source: LMMHA note 2, part4i.htm
type: Minor Head
broader: Other Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Represents deposits of Sinking Funds created by local bodies for discharge of loans taken from Government.

Loans for Special programmes for Rural Development
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/6501-00-201
narrower: Drought Prone Area Development Programme
narrower: Desert Development Programme
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Primary Education Cess
type: Concept
created: 2012-06-13
modified: 2012-06-13
type: Minor Head
alternative label: Education Cess
broader: Fringe Benefit Tax
history note: Renamed from 'Education Cess' to 'Primary Education Cess' on 2012-06-13 via Correction Slip Nos. 618-632
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 601-607

Loans for other Special Areas Programmes
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Dangs District
narrower: Backward Areas
narrower: https://data.commonerllp.org/ontology/lmmha/6575-03
narrower: https://data.commonerllp.org/ontology/lmmha/6575-04
narrower: Jharkand Area Autonomous Council
narrower: Others
narrower: 06- Border area development
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Madhya Pradesh and Rajasthan
type: Concept
type: Minor Head
broader: Inter State Settlement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Lok Sabha
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: Parliament
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These minor heads will include expenditure on discretionary grants by Presiding Officers, which may be shown under a distinct sub-head.

Other expenditure
type: Concept
type: Minor Head
broader: Capital Outlay on Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to I.C.A.R
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2415-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

EMU Coaches
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3002-06
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

India Security Press, Nasik
type: Concept
source: LMMHA note 3, part2.htm
type: Minor Head
broader: Other Fiscal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will be divided into the sub heads as mentioned in Foot Note (1) below the Major head 2046.

Mines Department
type: Concept
type: Minor Head
broader: Non-ferrous Mining and Metallurgical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

States' Share of Additional Excise Duties in lieu of Sales tax
type: Concept
type: Minor Head
broader: Payment of States' Share of Union Excise Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Coal Mines Pension Scheme. 1998
type: Concept
modified: 2012-06-13
type: Minor Head
alternative label: "Coal Mines Family Pension Scheme,1971"
broader: https://data.commonerllp.org/ontology/lmmha/8342
history note: Renamed from '"Coal Mines Family Pension Scheme,1971"' to 'Coal Mines Pension Scheme. 1998' on 2012-06-13 via Correction Slip Nos. 655-662
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rehabilitation
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Social Security and Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Dandakamaya Development Scheme
narrower: https://data.commonerllp.org/ontology/lmmha/4235-01-105
narrower: Development of Andaman and Nicobar Islands for Rehabilitation
narrower: Rehabilitation of repatriates from other countries
narrower: Other Rehabilitation Schemes
narrower: Other Expenditure

Direction and Administration
type: Concept
type: Minor Head
broader: Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Staff Welfare
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Zoological Park
type: Concept
type: Minor Head
broader: Environmental Forestry and Wild Life
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4701-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Cashew
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Radio
type: Concept
type: Minor Head
broader: Operation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest paid on delayed Refunds of IGST
type: Concept
created: 2017-11-21
type: Minor Head
broader: Collection Charges under Central Goods and Services Tax & Integrated Goods and Services Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 875

Receipts from Madras Export Processing zone
type: Concept
type: Minor Head
broader: Foreign Trade and Export Promotion
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Salary of Ministers and Deputy Ministers
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: Council of Ministers
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Wagons
type: Concept
type: Minor Head
broader: Rolling Stock
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Water Supply and Sanitation
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Water Supply
narrower: Sewerage and Sanitation
narrower: 188 Assistance to Autonomous Bodies
narrower: https://data.commonerllp.org/ontology/lmmha/2215-80
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Vigilance
type: Concept
modified: 2014-06-02
type: Minor Head
deprecated: true
broader: Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip Nos. 765-766

Films
type: Concept
source: LMMHA note 3, part2b.htm
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2220
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Training
narrower: Research
narrower: https://data.commonerllp.org/ontology/lmmha/2220-01-105
narrower: Other expenditure
scope note: This Sub-Major head will record all activities relating to Film Division, Film Institute etc.

National Security Guard
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4055
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Protection Group
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4055
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National High Ways Permanent Bridges
type: Concept
source: LMMHA note 2, part1d.htm
type: Minor Head
broader: Roads and Bridges
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please see Note (1) below the major head '8225'. The fees collected shall be accounted for under a sub-head "Fees for use of National Highways permanent Bridges."

General management including general management services
type: Concept
type: Minor Head
broader: General Superintendence and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Foreign Money Orders
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8781
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Industrial Financial Institutions
type: Concept
type: Sub-Major Head
broader: Other Outlays on Industries and Minerals
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Assistance to Industrial Finance Institutions
narrower: https://data.commonerllp.org/ontology/lmmha/2885-01-102
narrower: Other Expenditure

Films
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Information and Publicity
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4220-01-052
narrower: Investments in Public Sector and other Undertakings
narrower: Other Buildings
narrower: Studios
narrower: Other expenditure

Passenger Amenities
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5002-13
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Advance Deposit Scheme for giving Telex Connections
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2049-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Market Loans
type: Concept
source: LMMHA note 1, part4d.htm
type: Minor Head
broader: Internal Debt of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head shall have three sub heads namely: - Each denomination of loan will appear as a distinct detailed head under the sub-head (a) above. The amounts representing unclaimed balance of old loans which have been notified for discharge and have ceased to bear interest from the due date of discharge will be transferred from the sub-head (a) above to the sub-head (b) and will appear under corresponding detailed heads under the latter sub-head. These unclaimed balances are usually retained in Government Accounts as debt for 20 years from the date of discharge of the loans, after which, the balances are transferred to Revenue by credit to the head "0075 Miscellaneous General Services -Other Receipts”. Repayments of these amounts subsequently claimed likewise will be debited to the head "2075 - Miscellaneous General Services - Other Expenditure". The full nominal value of Zero Coupon Bonds, 1999 will also be credited under a detailed head "Zero Coupon Bonds, 1999" below the sub-head (b) above and the amount of discount on the Bond will be debited to the minor head "136 - Discount Sinking Fund" with sub-head "Sinking Fund for Zero Coupon Bonds, 1999" thereunder below the major head "8663- Accounting Adjustment Suspense''. The amount debited to the minor head '136- Discount Sinking Fund' below the major head ‘8663- Accounting Adjustment Suspense’ will be written back to revenue in equal instalment over the currency of loan by debting one fifth of the amount initially debited to "Discount Sinking Fund'' to the expenditure major/sub-major/ minor head "2049- Interest Payments - 01 - Interest on Internal Debt - 113 Discount on Zero Coupon Bonds, 1999" per contra credit i.e. minus Debit to the minor head "136- Discount Sinking Fund' below the major head "8663- Accounting Adjustment Suspense". On maturity of the Bonds, the entire amount will be repaid by debiting major/minor/ sub/detailed head "6001 - Internal Debt of Central Government - 101 Market Loans -Market Loans n…

Other expenditure
type: Concept
type: Minor Head
broader: Drainage
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Purchase of Power
type: Concept
type: Minor Head
broader: Rural Electrification
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from maintenance of land Records
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0506
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Collection Charges under Central Goods and Services Tax & Integrated Goods and Services Tax
type: Concept
created: 2017-06-19
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2042-001
narrower: Collection Charges
narrower: Other Expenditure
narrower: Interest paid on delayed Refunds of CGST
narrower: Interest paid on delayed Refunds of IGST
narrower: Interest paid on delayed Refunds of GST Compensation Cess
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Receipts from Journals
type: Concept
type: Minor Head
broader: Sound Broadcasting
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2415-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Sovereign Gold Bond Scheme, 2015
type: Concept
created: 2016-12-15
type: Minor Head
broader: Interest Payments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 818

Rare Earth Development
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4861-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

106-Water Power
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0700
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Strategic and Border Roads
type: Concept
type: Sub-Major Head
broader: Roads and Bridges
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Machinery and Equipment
narrower: Bridges
narrower: Roadworks
narrower: Suspense
narrower: https://data.commonerllp.org/ontology/lmmha/3054-02-800

Loans from the International Bank for Reconstruction and Development
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Production of Nutritious Foods and Beverages
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Services and Service Fees
type: Concept
type: Minor Head
broader: Sewerage and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in public sector and other undertakings
type: Concept
type: Minor Head
broader: Coastal Shipping
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Portion of land Revenue due to Irrigation works
type: Concept
type: Minor Head
broader: Land Revenue
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Cement
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0852-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of Norway
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

112 – Loans to State Governments written-off in terms of recommendations of the Eleventh Finance Commission (3)
type: Concept
created: 2012-06-13
type: Minor Head
broader: Miscellaneous General Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Sovereign Gold Bond Scheme, 2015
type: Concept
created: 2016-12-15
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 818

Direction and Administration
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Drugs and Pharmaceutical Industries
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Chemicals and Pharmaceutical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Research and Development
narrower: https://data.commonerllp.org/ontology/lmmha/4857-02-190
narrower: Other Expenditure

Public Health
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4210
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Prevention and Control of Diseases
narrower: Manufacture of Sera/Vaccine
narrower: https://data.commonerllp.org/ontology/lmmha/4210-04-107
narrower: Public Health Education
narrower: Other Programmes

International Cooperation
type: Concept
type: Minor Head
broader: Environmental Research and Ecological Regeneration
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from International Monetary Fund
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: AirPorts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Drawing Rights at the I.M.F
type: Concept
type: Minor Head
broader: Special Deposits and Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Amount met from Railway Development Fund
type: Concept
type: Minor Head
broader: Deduction of Expenditure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Secondary Education
type: Concept
source: LMMHA note 2, part2b.htm
source: LMMHA note 12, part2b.htm
type: Sub-Major Head
broader: General Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2202-02-001
narrower: https://data.commonerllp.org/ontology/lmmha/2202-02-004
narrower: https://data.commonerllp.org/ontology/lmmha/2202-02-052
narrower: Maintenance of Buildings
narrower: Inspection
narrower: Non-formal Education
narrower: Teachers and Other Services
narrower: Teachers Training
narrower: https://data.commonerllp.org/ontology/lmmha/2202-02-106
narrower: Scholarships
narrower: Examinations
narrower: Government Secondary Schools
narrower: https://data.commonerllp.org/ontology/lmmha/2202-02-110
narrower: Assistance to Local Bodies for Secondary Education
narrower: https://data.commonerllp.org/ontology/lmmha/2202-02-800
scope note: 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".
scope note: This will include pre-university education.

Employment
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4250
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deposit Scheme for Retiring Employees of Public Sector Companies, 1991.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8013-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investment of NIF – Jeevan Bima Sahyog Asset Management Company Ltd.
type: Concept
created: 2012-06-13
type: Minor Head
broader: Capital Outlay on Investment of National Investment Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 655-662

Loans for Miscellaneous General services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Other Loans
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Plantations
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/6407-01
narrower: Coffee
narrower: Rubber
narrower: https://data.commonerllp.org/ontology/lmmha/6407-04
narrower: Others
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

800-Other Loans
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6700
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Nutrition education and extension
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2236-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Other Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deposits with Reserve Bank
type: Concept
type: Minor Head
broader: Cash Balance(l)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Disinvestment of Government's equity holdings
type: Concept
modified: 2012-06-13
type: Minor Head
deprecated: true
broader: Miscellaneous Capital Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 388

Investments in public sector and other undertakings
type: Concept
type: Minor Head
broader: Air Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Coffee
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Plantations
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Research and Development
narrower: Investments in Public Sector and other Undertakings
narrower: Other expenditure

Sales proceeds of Grass and trees on the lines
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1003-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Apportionment of IGST-Transfer-in of Interest Component to CGST
type: Concept
created: 2017-06-19
type: Minor Head
broader: Central Goods and Services Tax (CGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Other Loans
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6407-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

123 – Utter Pradesh and Uttaranchal
type: Concept
created: 2012-06-13
type: Minor Head
broader: Inter State Settlement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Household Establishment
type: Concept
source: LMMHA note 4, part2.htm
type: Minor Head
broader: Governor/Administrator of Union Territories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Bridges
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5054-05
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Allopathy
type: Concept
source: LMMHA note 10, part2b.htm
type: Minor Head
broader: Medical Education, Training and Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divided into the following sub-heads;

Investments in other Cooperatives
type: Concept
type: Minor Head
broader: Capital Outlay on Co-operation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State Conveyance and Motor Cars
type: Concept
type: Minor Head
broader: Governor/Administrator of Union Territories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investment in Public Sector and Other undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4858-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

116-Interest on Other Savings Certificates (12)
type: Concept
modified: 2012-06-13
type: Minor Head
alternative label: Interest on 14 Day Treasury Bills.
broader: Interest Payments
history note: Renamed from 'Interest on 14 Day Treasury Bills.' to '116-Interest on Other Savings Certificates (12)' on 2012-06-13 via Correction Slip No. 388
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Capital outlay on Dairy Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Taxes on Advertisement exhibited in Cinema Theatres
type: Concept
source: LMMHA note 1, part1.htm
type: Minor Head
broader: Other Taxes and Duties on Commodities and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The minor heads will be divided into the following sub-heads: The sub-head "Other Receipts" will record miscellaneous receipts like penalties, fine etc. in the administration of the relevant Acts/Regulations.

Loans for Centrally Sponsored Plan Schemes
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6004
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Capital Outlay on other Communication Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Unique Identification Scheme.
type: Concept
created: 2012-06-13
type: Minor Head
broader: Census Surveys and Statistics
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 676-680

Securities and Exchange Board of India General Fund
type: Concept
created: 2014-06-20
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 767-768

109-Ex-gratia payments arising out of Special Voluntary Retirement Scheme to employees declared surplus
type: Concept
created: 2012-06-13
type: Minor Head
broader: Postal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other expenditure
type: Concept
source: LMMHA note 1, part2e.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3425-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on National Research Professors, encouragement to research scholars etc.

Rolling Stock
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State Road and Bridges Fund-Investment Account
type: Concept
type: Minor Head
broader: State Roads and Bridges Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5002-14
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: Rural Electrification
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Insurance and Pension Funds
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Postal Insurance and Life Annuity Fund
narrower: Family Pension Funds
narrower: Central Government Employees' Group Insurance Scheme
narrower: Union Territory Employees' Group Insurance Scheme
narrower: State Government Insurance Fund
narrower: Other Insurance and pension Funds
narrower: State Government Employees' Group Insurance Scheme
narrower: https://data.commonerllp.org/ontology/lmmha/8011-101
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Buildings
type: Concept
source: LMMHA note 7, part4.htm
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4059
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Construction
narrower: https://data.commonerllp.org/ontology/lmmha/4059-60-800
scope note: This sub major head will record capital expenditure on functional buildings relating to-General Services such as "Court Buildings". The Capital expenditure of the Police Organisation will be classified under the major head '4055 - Capital Outlay on Police'.

Other expenditure
type: Concept
source: LMMHA note 3, part2b.htm
type: Minor Head
broader: Elementary Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: School lunch/ mid day meal programme will be recorded under a distinct sub head under this minor head.

Neemuch Alkaloid Works
type: Concept
type: Minor Head
broader: Opium and Alkaloid Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Jails
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Electrical Works
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: DMC Renewals

Bombay Building Repairs and Reconstructions Scheme
type: Concept
source: LMMHA note 4, part2b.htm
type: Sub-Major Head
broader: Housing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Construction
narrower: https://data.commonerllp.org/ontology/lmmha/2216-04-052
narrower: Maintenance and Repairs
narrower: Suspense
narrower: https://data.commonerllp.org/ontology/lmmha/2216-04-800
scope note: 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".

Rural Electrification
type: Concept
type: Minor Head
broader: Loans for Power Projects
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

28 Day Treasury Bills
type: Concept
type: Minor Head
broader: Day Treasury Bills
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Languages Education
type: Concept
source: LMMHA note 6, part2b.htm
type: Minor Head
broader: Language Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Leased Telecommunication Services.
type: Concept
type: Minor Head
broader: Registration Fees from Prospective Subscribers.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Apportionment of IGST-Transfer-in of Penalty Component to CGST
type: Concept
created: 2017-06-19
type: Minor Head
broader: Central Goods and Services Tax (CGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Apportionment of IGST-Transfer out of Tax Component to UTGST (10), (12)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Integrated Goods and Services Tax (IGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Crop Husbandry
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Agricultural Research and Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4415-01-004
narrower: Education
narrower: Other expenditure

Receipts from Commercial crops
type: Concept
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Family Pensions
type: Concept
type: Minor Head
broader: Pension
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Sugar
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rehabilitation
type: Concept
source: LMMHA note 1, part2b.htm
type: Sub-Major Head
broader: Social Security and Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Dandakamaya Development Scheme
narrower: Displaced persons from former West Pakistan
narrower: https://data.commonerllp.org/ontology/lmmha/2235-01-103
narrower: https://data.commonerllp.org/ontology/lmmha/2235-01-105
narrower: https://data.commonerllp.org/ontology/lmmha/2235-01-108
narrower: Development of Andaman and Nicobar Islands for Rehabilitation
narrower: Tibetan Refugees
narrower: Relief and Rehabilitation of persons affected by Indo-Pak Conflict 1971
narrower: Rehabilitaion of repatriates from other countries
narrower: Other Relief Measures
narrower: Other Rehabilitation Schemes
narrower: Other expenditure
scope note: 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".

Piloting
type: Concept
source: LMMHA note 4, part2d.htm
type: Minor Head
broader: Major Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on pilotage operations including salary of staff employed.

Seeds
type: Concept
source: LMMHA note 2, part4c.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4401
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will include expenditure on seed farms.

Machinery and Equipment
type: Concept
type: Minor Head
broader: Rural Electrification
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Supplies and Disposals
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Fees for procurement of stores
narrower: Fees for inspection of stores
narrower: https://data.commonerllp.org/ontology/lmmha/0057-00-104
narrower: https://data.commonerllp.org/ontology/lmmha/0057-00-800
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Siddha
type: Concept
type: Minor Head
broader: Rural Health Services-Other Systems of medicine
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sales proceeds of Unserviceable revenue scrap (not creditable to DRF, DF, ACF, OLW(R) or Suspense)
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1003-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

118 – Cable Tax
type: Concept
created: 2012-06-13
type: Minor Head
broader: Other Taxes and Duties on Commodities and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

109-Owner rate
type: Concept
created: 2012-06-13
type: Minor Head
broader: 0701-Medium Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Sovereign Green Bonds
type: Concept
created: 2023-01-20
type: Minor Head
broader: Internal Debt of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 1005-1007

Housing
type: Concept
source: LMMHA note 1, part2b.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Government Residential Buildings
narrower: Urban Housing
narrower: https://data.commonerllp.org/ontology/lmmha/2216-03
narrower: Bombay Building Repairs and Reconstructions Scheme
narrower: General
narrower: Indira Awaas Yojana.
narrower: 05 General Pool Accommodation
narrower: 06 Police Housing
narrower: 07 Other Housing
scope note: 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.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2801-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fees for registration of Trade Unions
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0230
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Miscellaneous assistance from the Government of U.S.A
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Stores and Factories
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Stores Depots
narrower: https://data.commonerllp.org/ontology/lmmha/3225-03-102
narrower: Factories
narrower: Suspense
narrower: Miscellaneous expenditure

Proceeds of Monetization of National Highways
type: Concept
created: 2019-07-05
type: Minor Head
broader: Miscellaneous Capital Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 936-937

Land
type: Concept
type: Minor Head
broader: Anti-sea Erosion Projects
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fishermen's Cooperatives
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4405
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Treasury and Accounts Administration
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Primary Health Centres
type: Concept
type: Minor Head
broader: Rural Health Services-Allopathy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Emigration Fees
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0070-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Sub-Major Head
broader: Loans for Information and Publicity
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and other undertakings
narrower: Other Loans

Purchase of Coins from Security Printing & Minting Corporation of India Limited
type: Concept
created: 2012-06-13
type: Minor Head
broader: Capital Outlay on Currency, Coinage and Mint
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 614-615

Loans from Government of Spain.
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to artisans for repairs/replacements of damaged tools and equipment
type: Concept
type: Minor Head
broader: Floods Cyclones
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Postal Net Work
type: Concept
type: Minor Head
broader: Operation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: Television
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Postal Life Insurance Schemes
type: Concept
created: 2012-10-26
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/8014-01
narrower: Rural Postal Life Insurance Schemes
narrower: Net PLI Corpus as on 31st October, 2009
narrower: https://data.commonerllp.org/ontology/lmmha/8014-102
narrower: PLI Convertible Whole Life Assurance Schemes
narrower: PLI Endowment Assurance Schemes
narrower: PLI Anticipated Endowment Assurance Schemes
narrower: PLI Joint Endowment Assurance Schemes
narrower: PLI Children Policy Schemes
narrower: Loans to PLI Policy Holders
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Direction and Administration
type: Concept
type: Minor Head
broader: State Capital Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on other General Economic Services.
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Land Ceilings (other than agricultural land)
narrower: Civil Supplies
narrower: https://data.commonerllp.org/ontology/lmmha/5475-00-103
narrower: Census
narrower: Statistics
narrower: Compensation to Land holders on abolition of Zamindari System
narrower: https://data.commonerllp.org/ontology/lmmha/5475-00-800
narrower: https://data.commonerllp.org/ontology/lmmha/5475-115
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4515
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

External Grant Assistance
type: Concept
source: LMMHA note 1, part1e.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/1605-00-201
narrower: https://data.commonerllp.org/ontology/lmmha/1605-00-202
narrower: Assistance from the Government of the Kingdom of Belgium
narrower: https://data.commonerllp.org/ontology/lmmha/1605-00-204
narrower: https://data.commonerllp.org/ontology/lmmha/1605-00-205
narrower: Assistance from the Government of Denmark
narrower: Assistance from the European Economic Community
narrower: Assistance from the Government of France
narrower: Assistance from the Government of Federal Republic of Germany
narrower: Assistance from the Government of Hungarian People's Republic
narrower: Assistance from the Government of Iraq
narrower: Assistance from the Government of Italy
narrower: Assistance from the International Development Association
narrower: Assistance from I.F.A.D.
narrower: Assistance from International Monetary Fund
narrower: https://data.commonerllp.org/ontology/lmmha/1605-00-216
narrower: Assistance from the Government of Japan
narrower: https://data.commonerllp.org/ontology/lmmha/1605-00-218
narrower: Assistance from the Government of Norway
narrower: https://data.commonerllp.org/ontology/lmmha/1605-00-220
narrower: Assistance from the O.P.E.C. Special Fund
narrower: Assistance from the Government of Polish People's Republic
narrower: https://data.commonerllp.org/ontology/lmmha/1605-00-223
narrower: Assistance from Saudi fund for Development
narrower: Assistance from The Government Of United Kingdom
narrower: Assistance from the Agency for International Development -U.S.A.
narrower: https://data.commonerllp.org/ontology/lmmha/1605-00-227
narrower: Other Miscellaneous assistance from the Government of U.S.A
narrower: Assistance from the Exim bank of U.S.A.
narrower: Assistance from the Government of Russian Federation
narrower: Assistance from the Government of United Arab Emirates
narrower: Assistance from the Central Republic of Yugoslavia
narrower: https://data.commonerllp.org/ontology/lmmha/1605-00-233
narrower: Swedish International Development Agency (SIDA)
narrower: https://data.commonerllp.org/ontology/lmmha/1605-00-235
narrower: Assistance from UNDP
narrower: Assistance from UNICEF
narrower: Assistance from WHO
narrower: Assistance from IAEA, Vienna
narrower: Assistance from DANIDA
narrower: https://data.commonerllp.org/ontology/lmmha/1605-00-241
narrower: Assistance from the Government of Australia
narrower: Assistance under Colombo Plan
narrower: Assistance from I.L.O.
narrower: Assistance from UNFPA
narrower: Assistance from International Rice Research Institute
narrower: Assistance from Integrated Rural Development
narrower: https://data.commonerllp.org/ontology/lmmha/1605-00-248
narrower: https://data.commonerllp.org/ontology/lmmha/1605-250
narrower: 251-Assistance from Global Fund to Fight AIDS, Tuberculosis & Malaria (GFATM)
scope note: Name of Foreign Country/Body/Institution, not otherwise provided may be opened as a Minor Head, where considered necessary.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Heavy Water
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4861
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Heavy Water Production
narrower: Feed Stock Materials
narrower: https://data.commonerllp.org/ontology/lmmha/4861-01-208
narrower: Housing Colonies for Heavy Water Plants.
narrower: Other Expenditure

Depreciation Reserve Funds-Railways (Strategic Lines) (l)
type: Concept
type: Minor Head
broader: Depreciation/Renewal Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Taxes on Sales, Trade etc.
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Receipts under Central Sales Tax Act
narrower: https://data.commonerllp.org/ontology/lmmha/0040-00-102
narrower: Tax on sale of motor spirits and lubricants
narrower: https://data.commonerllp.org/ontology/lmmha/0040-00-104
narrower: Tax on Sale of Crude Oil
narrower: Tax on purchase of Sugarcane
narrower: Receipts of Turnover Tax
narrower: Tax on the Transfer of rights to use any goods for any purpose Act,1985.
narrower: Tax on Transfer of property goods involved in the execution of "Works Contract Act, 1985".
narrower: Trade Tax
narrower: Other Receipts
narrower: https://data.commonerllp.org/ontology/lmmha/0040-111
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Taxes on Vehicles
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Receipts under the Indian Motor Vehicles Act
narrower: Receipts under the State Motor Vehicles Taxation Acts
narrower: Other Receipts
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Disbursement under Direct Payment Procedure
type: Concept
source: LMMHA note 1, part4d.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6005
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This major/minor head will account for the external loan transaction under the Direct Payment Procedure i.e. when the amount is required to be paid by the importer. Payments to Suppliers abroad out of external loans by the Donors will initially be taken as a credit against the relevant grant/loan minor head under the major heads '1605 External Grant Assistance', '6002 External Debt' per contra minus credit to this major/minor head. This minus credit will be relieved when the deposit is received from the Indian importer.

Health
type: Concept
type: Minor Head
broader: Welfare of Backward Classes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Additional Dearness Allowance Deposit Suspense Account (old)
type: Concept
source: LMMHA note 10, part4j.htm
type: Minor Head
broader: Suspense Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These heads have been retained for the purpose of clearing old balances.

State Government Employees' Group Insurance Scheme
type: Concept
source: LMMHA note 5, part4g.htm
type: Minor Head
broader: Insurance and Pension Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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 :-

Appropriation for reduction or avoidance of debt
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Sinking Funds
narrower: Other Appropriations
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Trunk Automatic Exchanges
type: Concept
type: Minor Head
broader: Long distance switching systems
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Atomic Energy Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Entertainment Tax
type: Concept
source: LMMHA note 1, part1.htm
type: Minor Head
broader: Other Taxes and Duties on Commodities and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The minor heads will be divided into the following sub-heads: The sub-head "Other Receipts" will record miscellaneous receipts like penalties, fine etc. in the administration of the relevant Acts/Regulations.

Oceanographic Research
type: Concept
type: Minor Head
broader: Other Scientific Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants on account of Agricultural Wealth Tax
type: Concept
type: Minor Head
broader: Non-Plan Grants
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Nuclear Fuel Complex
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0852-09
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Navigation and Air Route Services
type: Concept
source: LMMHA note 3, part2d.htm
type: Minor Head
broader: Other Aeronautical Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on maintenance and management of terminal buildings, runways, aprons, taxi tracks etc.

Urban Health Services
type: Concept
type: Sub-Major Head
broader: Medical and Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Receipts from Patients for hospital and dispensary services
narrower: Receipts from Employees State Insurance Scheme
narrower: https://data.commonerllp.org/ontology/lmmha/0210-01-103
narrower: Medical Store Depots
narrower: Receipts from Drug Manufacture
narrower: https://data.commonerllp.org/ontology/lmmha/0210-01-800

Sanitation Services
type: Concept
type: Minor Head
broader: Sewerage and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

511 Additional Customs Duties on Motor Spirit
type: Concept
created: 2022-12-19
type: Minor Head
broader: Customs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 996-1003

Employees Welfare Fund (Andhra Pradesh State)
type: Concept
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Investigation Agency
type: Concept
created: 2012-06-13
type: Minor Head
broader: Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 681-692

Marketing and quality control
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6435
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Marketing Facilities
narrower: Grading and quality control facilities
narrower: Forestry
narrower: Loans to Public sector and other undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/6435-01-800

Coastal Shipping
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Shipping
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Investments in public sector and other undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/5052-02-201
narrower: Other Expenditure

Signalling and Telecommunication
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3002-06
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Acquisition of Nizam's Jewellary.
type: Concept
type: Minor Head
broader: Art and Culture
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Charges for conduct of elections to Parliament
type: Concept
source: LMMHA note 3, part2.htm
type: Minor Head
broader: Elections
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Investments in Public sector and other undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4861-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5054-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Security paper Mill
type: Concept
source: LMMHA note 1, part4.htm
type: Minor Head
broader: Capital Outlay on Currency, Coinage and Mint
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divided into the sub-heads-(a) Land, (b) Buildings, (c) Plant and Machinery (d) Deduct-depreciation (e) suspense and (f) Other expenditure.

Way and Works Management
type: Concept
type: Minor Head
broader: General Superintendence and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from DANIDA
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investigation
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2801-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of Italy
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Minor Head
broader: Fertilizer Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Urban Housing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Credits or recoveries
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3002-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans from the Government of Czechoslavak Republic
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fees for registering documents
type: Concept
type: Minor Head
broader: Registration Fees
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Hydel Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

06- Border area development
type: Concept
created: 2012-06-13
type: Sub-Major Head
broader: Loans for other Special Areas Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Soil and Water Conservation
type: Concept
type: Minor Head
broader: Other Agricultural Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Apportionment of IGST-Transfer out of Interest Component to UTGST (10), (12)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Integrated Goods and Services Tax (IGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Machinery & Equipment
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5054-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Metropolitan Council
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Records expenditure on Metropolitan Council, Delhi.

Other expenditure
type: Concept
type: Minor Head
broader: Technical Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest (2)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Union Territory Goods and Services Tax (UTGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Government Contribution for Defined Contribution Pension Scheme under Unified Pension Scheme
type: Concept
created: 2025-03-19
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2071
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 1052-1053

Interest on Special Drawing Rights (SDRs) holding received from International Monetary Fund
type: Concept
created: 2017-07-13
type: Minor Head
broader: Interest Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 865

1979-84 consolidated Loans
type: Concept
source: LMMHA note 8, part4d.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6004-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will have the following four sub-head: -

General
type: Concept
type: Sub-Major Head
broader: Loans for Housing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public sector and other undertakings
narrower: Loans to Housing Boards
narrower: Other Loans

Machinery and Equipment
type: Concept
type: Minor Head
broader: Transmission and Distribution
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research, Education and Training
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4055
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Cine- Workers Welfare Fund
type: Concept
type: Minor Head
broader: Development and Welfare Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Language Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Miscellaneous Repairs and Maintenance Expenses
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Carriage and Wagons
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Amount met from Railway Revenue Reserve Fund
type: Concept
type: Minor Head
broader: Payment towards amortisations of over capitalisation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fine Arts Education
type: Concept
source: LMMHA note 2, part2b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2205
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Research
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2711-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Levy Sugar Price Equalisation Fund
type: Concept
type: Minor Head
broader: Other Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts of Turnover Tax
type: Concept
type: Minor Head
broader: Taxes on Sales, Trade etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Pay and Accounts office Remittances
type: Concept
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

110 – Post Office Monthly Income Account, 1987.
type: Concept
created: 2012-06-13
type: Minor Head
broader: 8001-National Savings Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Communications
type: Concept
type: Minor Head
broader: Other Aeronautical Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Operation
type: Concept
type: Sub-Major Head
broader: Postal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Training
narrower: Postal Net Work
narrower: Mail sorting
narrower: https://data.commonerllp.org/ontology/lmmha/3201-02-103
narrower: Mechanisation and Modernisation

Catering
type: Concept
type: Minor Head
broader: Miscellaneous-Working expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Water Supply and Sanitation
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Water Supply
narrower: https://data.commonerllp.org/ontology/lmmha/6215-02
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
source: LMMHA note 3, part2c.htm
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will include expenditure on acquarium and schemes for relief and welfare of fishermen.

Zoological Park
type: Concept
type: Minor Head
broader: Environmental Forestry and Wild Life
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Block Loans
type: Concept
type: Minor Head
broader: Loans for State Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Educational facilities
type: Concept
type: Minor Head
broader: Staff Welfare and Amenities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from Saudi fund for Development
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Soil and water conservation
type: Concept
type: Minor Head
broader: Desert Development Programme
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: State Highways
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Sub-Major Head
broader: Roads and Bridges
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Research and Development
narrower: https://data.commonerllp.org/ontology/lmmha/3054-80-052
narrower: https://data.commonerllp.org/ontology/lmmha/3054-80-107
narrower: Assistance to Public Sector and Other Undertakings
narrower: Transfers to/from Reserve Fund/Deposit Account
narrower: https://data.commonerllp.org/ontology/lmmha/3054-80-799
narrower: Other expenditure

Foreign Exchange Conservation (Travel) Tax.
type: Concept
type: Minor Head
broader: Other Taxes and Duties on Commodities and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

New Lines
type: Concept
created: 2012-06-13
modified: 2022-02-17
type: Sub-Major Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Construction of New Lines
narrower: Purchase of New lines and restoration of dismantled lines
narrower: Other Expenditure
was generated by: Inserted via Correction Slip No. 388
was invalidated by: Deleted via Correction Slip No. 980

Sale proceeds of confiscated Goods
type: Concept
created: 2017-06-30
type: Minor Head
broader: Goods and Services Tax Compensation Cess
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 859-862

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4058
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans as advance Plan Assistances for relief on account of Natural Calamities
type: Concept
source: LMMHA note 1, part4e.htm
type: Minor Head
broader: Loons for Union Territory plan schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Refer to Note (8) below the major head "7601-Loans and Advances to State Governments".

Assistance to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3452-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Major Ports
type: Concept
type: Sub-Major Head
broader: Loans for Ports and Light Houses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and other Undertakings
narrower: Other Loans

Employment Service
type: Concept
source: LMMHA note 10, part2b.htm
type: Sub-Major Head
broader: Labour, Employment and Skill Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2230-02-001
narrower: Research, Survey and Statistics
narrower: https://data.commonerllp.org/ontology/lmmha/2230-02-101
narrower: Assistance to the Urban poor
narrower: https://data.commonerllp.org/ontology/lmmha/2230-02-800
scope note: This does not include ‘Urban Oriented Employment Programmes’ which will be accounted for under the major head ‘3475-General Economic Services’.

Sports and Games
type: Concept
type: Minor Head
broader: Sports and Youth Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Survey and Mapping
type: Concept
type: Minor Head
broader: Geological Survey of India
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Drainage
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4711
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/4711-03-050
narrower: https://data.commonerllp.org/ontology/lmmha/4711-03-052
narrower: Civil Works
narrower: Suspense
narrower: Other Expenditure

Other allowances, other pensions and other expenses
type: Concept
type: Minor Head
broader: Provident Fund, Pension and Other Retirement Benefits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts under Research and Development Cess Act, 1986.
type: Concept
type: Minor Head
broader: Other Taxes and Duties on Commodities and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2404
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Securities Issued to Unit Trust of India
type: Concept
type: Minor Head
broader: Special Deposits and Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research & Development Organisation
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Defence Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Works

Carriages and Wagons
type: Concept
type: Minor Head
broader: Operation Expenses Rolling stock and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Urban Development
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: State Capital Development
narrower: National Capital Region
narrower: Integrated Development of Small and Medium Towns
narrower: Slum Area Improvement
narrower: Other Urban Development Schemes
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from other Institutions
type: Concept
source: LMMHA note 2, part4d.htm
type: Minor Head
broader: Internal debt of the State Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Each institution from which loans are received will appear as a distinct sub-head under this minor head,

Other Loans
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Amount met from Railway Revenue Reserve Fund
type: Concept
type: Minor Head
broader: Payments to General Revenues
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Opium and Alkaloid Industries
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Other Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Ghazipur Opium Factory
narrower: Neemuch Opium Factory
narrower: https://data.commonerllp.org/ontology/lmmha/4875-01-109
narrower: Neemuch Alkaloid Works

Other expenditure
type: Concept
type: Minor Head
broader: Sports and Youth Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Neemuch Opium factory
type: Concept
source: LMMHA note 1, part2d.htm
type: Minor Head
broader: Opium and Alkaloid Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These minor heads will have the following sub-heads with suitable detailed heads thereunder: - Working Expenses- Management Purchase of Opium Repairs and Maintenance Buildings Machinery and Equipment Suspense Transfer to Depreciation Reserve Fund Other expenditure Deduct-Value of Opium transferred to Alkaloid Works The sub-head "Other expenditure" will include pensions / gratuities and interest on capital and contributions to Funds. The sub-head "Management" will include proportionate expenditure of Bureau of Narcotics recorded under the minor head "Narcotics Control" below the major head "2070-Other Administrative Services".

Aid Materials and Equipments
type: Concept
source: LMMHA note 1, part2f.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3606-00-201
narrower: Assistance from the Federal Austrian Government
narrower: Assistance from the Government of the Kingdom of Belgium
narrower: https://data.commonerllp.org/ontology/lmmha/3606-00-204
narrower: Assistance from the Government of Czechoslavak Republic
narrower: https://data.commonerllp.org/ontology/lmmha/3606-00-206
narrower: Assistance from the European Economic Community
narrower: Assistance from the Government of France
narrower: Assistance from the Government of Federal Republic of Germany
narrower: https://data.commonerllp.org/ontology/lmmha/3606-00-210
narrower: Assistance from the Government of Iraq
narrower: Assistance from the Government of Italy
narrower: Assistance from the International Development Association
narrower: https://data.commonerllp.org/ontology/lmmha/3606-00-214
narrower: Assistance from International Monetary Fund
narrower: https://data.commonerllp.org/ontology/lmmha/3606-00-216
narrower: Assistance from the Government of Japan
narrower: Assistance from Kuwait fund for Arab Economic Development
narrower: https://data.commonerllp.org/ontology/lmmha/3606-00-219
narrower: Assistance from the Government of Netherlands
narrower: https://data.commonerllp.org/ontology/lmmha/3606-00-221
narrower: https://data.commonerllp.org/ontology/lmmha/3606-00-222
narrower: Assistance from the Government of Swiss Confederation and Swiss Banks
narrower: Assistance from Saudi fund for Development
narrower: Assistance from the Government of United Kingdom
narrower: Assistance from the Agency for International Development -U.S.A.
narrower: Assistance from the Government of U.SA. under PL-480 convertible local currency credits
narrower: Other miscellaneous Loans from the Government of U.S.A.
narrower: Assistance from the Exim Bank of U.S.A. (Repayable in U.S. Dollars)
narrower: Assistance from the Government of Russian Federation
narrower: https://data.commonerllp.org/ontology/lmmha/3606-00-231
narrower: Assistance from the Central Republic of Yugoslavia
narrower: https://data.commonerllp.org/ontology/lmmha/3606-00-233
narrower: Swedish International Development Agency (SIDA)
narrower: Assistance from UN
narrower: https://data.commonerllp.org/ontology/lmmha/3606-00-236
narrower: Assistance from UNICEF
narrower: Assistance from WHO
narrower: Assistance from IAEA, Vienna
narrower: Assistance from DANIDA
narrower: Assistance from New Zealand
narrower: Assistance from the Government of Australia
narrower: Assistance under Colombo Plan
narrower: Assistance from I.L.O.
narrower: Assistance from UNFPA
narrower: Assistance from International Rice Research Institute
narrower: https://data.commonerllp.org/ontology/lmmha/3606-00-247
narrower: Assistance from International Development Research Centre
narrower: 249- Assistance from Department for International Development (DFID),U.K.
narrower: 250-Assistance from Global Drug Facility (GDF)
narrower: 251-Assistance from Global Fund to Fight AIDS, Tuberculosis & Malaria (GFATM)
scope note: 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.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Monitoring Services
type: Concept
type: Minor Head
broader: Other Communication Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Amount met from Railway Pension Fund
type: Concept
source: LMMHA note 2, part2d.htm
type: Minor Head
broader: Indian Railways-Policy Formulation, Direction, Research and Other Miscellaneous Organisation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These will be divided into the sub-heads (i) Commercial Lines and (ii) Strategic Lines.

Receipts from properties acquired under Chapter XX-A of Income Tax Act, 1961
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0075
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: Major Irrigation-Commercial
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Wind
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0810
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Limited Liability Partnership
type: Concept
created: 2012-06-13
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 704-708

Direction and Administration
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Surcharges on Passenger Fares (towards accident compensation etc.)
type: Concept
source: LMMHA note 5, part1d.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1001-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: All amounts levied as surcharge on passengers Tickets (towards Accident Compensation etc. introduced from 1.1.74) will be booked under this head.

Other Systems
type: Concept
source: LMMHA note 10, part2b.htm
source: LMMHA note 11, part2b.htm
type: Minor Head
broader: Medical Education, Training and Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divided into the following sub-heads;
scope note: This includes Yoga also.

State Headquarters Police
type: Concept
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Heavy and Medium vehicles
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4076-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rolling stock management
type: Concept
type: Minor Head
broader: General Superintendence and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Neemuch Alkaloid Works
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0875-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Press receipts
type: Concept
type: Minor Head
broader: Stationery and Printing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Land Ceilings (other than agricultural land)
type: Concept
source: LMMHA note 1, part2e.htm
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include compensation (including amounts initially debited to capital major head "5475 Capital Outlay on Other General Economic Services" transferred to revenue), and administrative expenditure for enforcing the land ceiling laws for which separate sub-heads may be opened.

Sale of Pass Port Fee Stamps
type: Concept
source: LMMHA note 6, part1d.htm
type: Minor Head
broader: Postal Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This Minor Head will comprise of the following sub-heads :-

Food
type: Concept
type: Sub-Major Head
broader: Food, Storage and Warehousing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/2408-01-003
narrower: Research and evaluation
narrower: Procurement and Supply
narrower: https://data.commonerllp.org/ontology/lmmha/2408-01-102
narrower: Food Processing
narrower: Assistance to Public Sector and Other Undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/2408-01-195
narrower: International Co-operation
narrower: Other expenditure

Deposits for work done for Public bodies or private individuals
type: Concept
source: LMMHA note 10, part4i.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Sums received in advance from Municipalities or other bodies financially independent of Government for payment of compensation for land acquired for such bodies are credited to this head. Fees deposited by the Indian Nationals for procurement of Educational Certificates etc. for them from the Bangladesh authorities (Through Indian High Commission in Bangladesh) will also be recorded under this minor head.

Departmental Cheques
type: Concept
source: LMMHA note 2, part4j.htm
type: Minor Head
broader: Cheques and Bills
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Any Civil Department other than Public Works and Forest Departments authorised to draw money on cheques will operate this head.

Deposits of Income tax, Super tax, Excess Profit Tax, including interest and surcharge
type: Concept
type: Minor Head
broader: Other Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Rubber
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Departmentally produced films
type: Concept
type: Minor Head
broader: Films
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

International Co-operation
type: Concept
type: Minor Head
broader: Food
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Miscellaneous Deposits
type: Concept
source: LMMHA note 2, part4i.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8342
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This is a residuary head, intended to record all types of miscellaneous deposits with a distinct sub-head for each type of deposit.

106-Water Power
type: Concept
created: 2012-06-13
type: Minor Head
broader: 0701-Medium Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Miscellaenous Working Expenses
type: Concept
type: Sub-Major Head
broader: Indian Railways-Strategic Lines-Working Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Hospitality and Entertainment Expenses
narrower: Catering
narrower: Compensation claims
narrower: Workmen's and Other compensation claims
narrower: https://data.commonerllp.org/ontology/lmmha/3003-10-105
narrower: Cost of Training of staff
narrower: Credits or recoveries
narrower: Other Expenses
narrower: https://data.commonerllp.org/ontology/lmmha/3003-10-901

Deposits of Unit Trust of India
type: Concept
type: Minor Head
broader: Special Deposits and Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Services
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3201-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telecommunication Advances
type: Concept
type: Minor Head
broader: Telecommunication Advances
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0701-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Payment to Oil Companies in settlement of their claims under administered pricing
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Civil Engineering Stores Suspense Accounts
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Capital Reserve Fund (Posts & Telegraphs)
type: Concept
type: Minor Head
broader: Interest on Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Extension and Farmers' Training
type: Concept
source: LMMHA note 4, part2c.htm
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on information, publicity demonstration, farmers' training and education.

Other Social Security and Welfare programmes
type: Concept
type: Sub-Major Head
broader: Loans for Social Security and Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Other Programmes
narrower: Other Loans

Machinery and Equipment
type: Concept
type: Minor Head
broader: Anti-sea Erosion Projects
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to other Institutions
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2415-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General Education
type: Concept
source: LMMHA note 1, part1c.htm
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/0202
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/0202-01-101
narrower: Secondary Education
narrower: University and Higher Education
narrower: Adult Education
narrower: Languages Development
narrower: General
scope note: Tuition Fees', 'Examination Fees' and 'Other Fees' may be treated as separate sub-heads under the various minor heads below these sub-major heads, wherever possible and necessary.

Grading and quality control facilities
type: Concept
type: Minor Head
broader: Marketing and quality control (I)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4406-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Non ferrous Mining and metallurgical Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Geological Survey of India
narrower: Regulation and Development of Mines
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Block Loans
type: Concept
type: Minor Head
broader: Loons for Union Territory plan schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rural Health Services
type: Concept
type: Sub-Major Head
broader: Medical and Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Receipts/contributions from patients and others
narrower: Other Receipts

Transmission and Distribution
type: Concept
source: LMMHA note 4, part4c.htm
type: Sub-Major Head
broader: Capital Outlay on Power Projects
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Machinery and Equipment
narrower: Investments in Public Sector and other undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/4801-05-799
narrower: https://data.commonerllp.org/ontology/lmmha/4801-05-800
scope note: This sub-major head will record the expenditure on general transmission and distribution schemes, which cannot be related as such to specific generating systems such as 'Hydro' or ‘Thermo' electric schemes.

Legal Advisers and Counsels
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: Administration of Justice
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Assistance from the Central Republic of Yugoslavia
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: Strategic and Border Roads
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deposits of Local Funds
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/8448-00-101
narrower: Municipal Funds
narrower: Cantonment Funds
narrower: https://data.commonerllp.org/ontology/lmmha/8448-00-104
narrower: https://data.commonerllp.org/ontology/lmmha/8448-00-105
narrower: Funds of the ICAR
narrower: State Electricity Boards Working Funds
narrower: State Housing Boards Funds
narrower: Panchayat Bodies Funds
narrower: Education Funds
narrower: Medical and Charitable Funds
narrower: https://data.commonerllp.org/ontology/lmmha/8448-00-112
narrower: https://data.commonerllp.org/ontology/lmmha/8448-00-113
narrower: Jharkand Area Autonomous Council Fund
narrower: Other Funds
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telecommunication Industries
type: Concept
source: LMMHA note 3, part4c.htm
type: Minor Head
broader: Ancillary Systems
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Each industry/Company will appear as a distinct sub-head e.g. "Telecommunication Consultants India Ltd."

Interest from Cultivators
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0049-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Madras EPZ
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5453
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Construction and Development

Manufacture of Sera/Vaccine
type: Concept
type: Minor Head
broader: Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from UNICEF
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Adjustment in Debt Settlement with Pakistan
type: Concept
type: Minor Head
broader: Suspense Accounts (Defence)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Civil Supplies
type: Concept
source: LMMHA note 4, part4c.htm
type: Minor Head
broader: Capital Outlay on other General Economic Services.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please see Note (1 ) below the Major Head '4408 Capital Outlay on Food, Storage and Warehousing'. This minor head will record expenditure on civil supply schemes other than those relating to food grains and pulses such as on procurement and distribution of Vanaspati, Edible Oils, Kerosene etc.

Central Road Funds (l)
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to I.C.A.R
type: Concept
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts under Panchayati Raj Acts
type: Concept
type: Minor Head
broader: Other Rural Development Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Industrial Financial Institutions
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4885
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Investments in Public sector and other undertakings
narrower: Other Investments

Wind
type: Concept
type: Sub-Major Head
broader: New and Renewable Energy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Research and Development
narrower: Demonstration
narrower: Wind Energy Centre.
narrower: Other expenditure

Other expenditure
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipments
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Plant Protection
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4401
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Nickel Coinage Account
type: Concept
source: LMMHA note 2, part4j.htm
type: Minor Head
broader: Coinage Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The Bronze and Copper Coinage Account is in two parts as on the books of Principal Accounts Officer, Department of Economic Affairs, Ministry of finance. No. I-Bronze and Copper Coinage Account

Transmission & Distribution
type: Concept
type: Sub-Major Head
broader: Power
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Other Receipts

Command Area Development
type: Concept
source: LMMHA note 1, part2c.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This major head is intended for recording expenditure on programmes for integrated development of selected command areas within the command of the major river valley projects and integrated development of agriculture and allied activities in other special areas such as dry areas, desert areas, hill areas etc. These programmes may be not only related to development of agriculture in these selected areas, but also other allied activities like development of fisheries, animal husbandry, link roads, storage, processing facilities for agricultural commodities, creation of marketing complexes etc.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

External Assistance received in kind
type: Concept
created: 2017-01-06
type: Minor Head
broader: Loans and Advances to Union Territory Governments with Legislature
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 824-834

Data Collection
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Capital Outlay on Meteorology
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4225-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Narcotics Control
type: Concept
source: LMMHA note 5, part2.htm
type: Minor Head
broader: Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Other expenditure
type: Concept
type: Minor Head
broader: National Capital Region
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Defence(l)
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8675
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Maintenance and Repairs
type: Concept
source: LMMHA note 6, part2d.htm
type: Minor Head
broader: District and Other Roads
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will be sub-divided into the following sub-heads: -

Soap
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Technical Education
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Education, Sports, Art and Culture
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Technical Schools
narrower: https://data.commonerllp.org/ontology/lmmha/4202-02-104
narrower: https://data.commonerllp.org/ontology/lmmha/4202-02-105
narrower: https://data.commonerllp.org/ontology/lmmha/4202-02-800

Power
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Hydel Generation
narrower: Thermal power Generation
narrower: Nuclear Power Generation
narrower: Diesel/Gas Power Generation
narrower: Transmission & Distribution
narrower: https://data.commonerllp.org/ontology/lmmha/0801-06
narrower: General
narrower: Receipts towards Power System Development
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Local Bodies Corporations, Urban Development Authorities, Town Improvement Boards etc.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2217-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Seeds
type: Concept
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6235-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Railway Police
type: Concept
source: LMMHA note 3, part4.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4055
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The expenditure on Police Stations will also be recorded under these minor heads.

Loans from the Government of Italy
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Local bodies Corporations, Urban Development Authorities, Town Improvement Boards etc
type: Concept
type: Minor Head
broader: Integrated Development of Small and Medium Towns
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

River Training Works
type: Concept
type: Sub-Major Head
broader: Other Transport Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Farakka Project
narrower: Other River Training Works

Roads and Bridges
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: National High Ways Permanent Bridges
narrower: Tolls on Roads
narrower: Other Receipts
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Land Reclamations and Development
type: Concept
type: Minor Head
broader: Loans for Soil and Water Conservation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Piggery Development
type: Concept
type: Minor Head
broader: Loans for Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Material Purchase settlement suspense Account
type: Concept
source: LMMHA note 13, part4j.htm
type: Minor Head
broader: Suspense Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: (a) Centre This head will be operated when the materials are procured by placing indents on DGS&D. The payment made by the PAO will be classified as minus credit under a distinct subhead "Payment for purchase through DGS&D" under this minor head in the books of the PAO. On receipt of the Stores, the Divisions will credit the value of Stores under a distinct subhead "Purchase pending payment/adjustment" under this minor head. (This sub-head will also accommodate the cost of direct purchase of stores by the Division) . The PAO Memos when received from the Office the PAO, the Divisions, after verifying the correctness of the amount with reference to materials received will credit to the sub-head 'Payment for purchases through DGS&D' (below this minor head) per contra minus credit to the sub-head 'Purchases pending payment / adjustment' under which credit was originally given on receipt of the materials. The credits under the sub-head 'Payment for purchases through DGS&D' appearing in Divisional accounts will be paired off/netted with the minus credit under this head . The sub-head 'Purchases pending payment / adjustment' will be relieved by minus credit with contra credit to the major head '8782-Cash Remittance Head III(b)’. (b) State The cost of stores received either by purchase or through inter-divisional transfers, shall be accounted for initially under this suspense head in all cases where the payment had not been made in the same month of receipt of stores. This head shall be cleared by a contra entry (minus credit) on making payment to the supplier/Division supplying stores. Unclaimed balances for more than three complete account years under this minor head shall be cleared by credit to revenue.

Deduct-Amount met from Railway Pension Fund
type: Concept
type: Minor Head
broader: Provident Fund, Pension and Other Retirement benefits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Petty Works
type: Concept
type: Minor Head
broader: Engineering
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on deposits of SBI under NRI Bonds Scheme
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2049-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Carriages
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Carriage and Wagons
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and other undertakings
type: Concept
type: Minor Head
broader: Chemicals and Pesticides Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3252
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ghazipur Alkaloid Works
type: Concept
type: Minor Head
broader: Opium and Alkaloid Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6705
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General Pool accommodation
type: Concept
source: LMMHA note 1, part1c.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0216-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This Minor Head will also include receipts relating to Departmental Pool Accommodations. It will be divided into following sub-heads:

Supplies and Disposals
type: Concept
source: LMMHA note 1, part2.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Purchase
narrower: Inspection
narrower: Disposals
narrower: Other expenditure
scope note: 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".
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Water Supply
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Union Excise Duties
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2038-00-001
narrower: https://data.commonerllp.org/ontology/lmmha/2038-00-101
narrower: https://data.commonerllp.org/ontology/lmmha/2038-00-800
narrower: 108-Interest on refunds (2)
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Repairs and restoration of damaged water supply, drainage and sewerage works
type: Concept
type: Minor Head
broader: Floods, Cyclones etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Space Crafts
type: Concept
type: Minor Head
broader: Capital Outlay on Satellite system
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Capital Outlay on Road Transport
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Unclaimed Provident Fund Deposits
type: Concept
source: LMMHA note 1, part4i.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8445
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: See Note (15) below major head "8443-Civil Deposits".

Other Miscellaneous Provident Funds
type: Concept
source: LMMHA note 3, part4g.htm
type: Minor Head
broader: Other Provident Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Each provident fund will be shown distinctly under a separate sub head.

Postal Account Suspense
type: Concept
type: Minor Head
broader: Suspense Accounts (Telecommunication)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Pay and Accounts Office - Lok Sabha
type: Concept
type: Minor Head
broader: Parliament
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Relief on account of Natural Calamities
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Drought
narrower: Floods Cyclones
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training Centres
type: Concept
type: Minor Head
broader: Ancillary Systems
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on other miscellaneous Loans from the Government of U.S.A.
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Teachers and other Services
type: Concept
type: Minor Head
broader: Elementary Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0702-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Shipping Credit and Investment Company and other bodies
type: Concept
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Paper and Newsprint
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Shipping
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Investments in public sector and other undertakings
narrower: Acquisition and Expansion of Tonnage
narrower: https://data.commonerllp.org/ontology/lmmha/5052-80-800

Neemuch Opium Factory
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0875-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Construction
type: Concept
type: Minor Head
broader: Bombay Building Repairs and Reconstructions Scheme
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Western Ghats
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6551
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: National Capital Region
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Registration Fees
type: Concept
type: Sub-Major Head
broader: Stamps and Registration Fees
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Fees for registering documents
narrower: https://data.commonerllp.org/ontology/lmmha/0030-03-800

Loans as Advances Plan Assistance for relief on account of Natural Calamities
type: Concept
source: LMMHA note 6, part4d.htm
type: Minor Head
broader: Loans for State/Union Territory Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Loans as advanced Plan assistance for drought relief will be adjusted under distinct sub-head Drought-Relief.

Block Grants
type: Concept
type: Minor Head
broader: Grants for State/Union Territory Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Journals
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0221-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of Polish People's Republic
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Survey and Investigation
type: Concept
type: Minor Head
broader: Water Supply
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
created: 2021-08-03
type: Minor Head
broader: Loans to Railways
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 966-968

Other expenditure
type: Concept
type: Minor Head
broader: Exploration and Production of Crude Oil and Gas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Esturine / Brackish water Fisheries
type: Concept
source: LMMHA note 1, part2c.htm
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Landing and berthing facilities will be sub-heads.

Assistance from DANIDA
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Administration of Justice
type: Concept
type: Sub-Major Head
broader: Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Fines and Forfeitures
narrower: Services and Service Fees
narrower: https://data.commonerllp.org/ontology/lmmha/0070-01-800

Handloom Industries
type: Concept
type: Minor Head
broader: Loans for Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sundry Other Earnings
type: Concept
type: Sub-Major Head
broader: Indian Railways-Commercial Lines-Revenue Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/1002-03-011
narrower: Electric Telegraph earnings
narrower: https://data.commonerllp.org/ontology/lmmha/1002-03-102
narrower: Overhead Charges and profits recovered on work done for outside parties and or sales of stores
narrower: Sale proceeds of unclaimed and damaged goods
narrower: Sale proceeds of Grass and trees on the line
narrower: https://data.commonerllp.org/ontology/lmmha/1002-03-106
narrower: Miscellaneous
narrower: Deduct-Refunds

Contingency Fund
type: Concept
type: Minor Head
broader: Bhopal Gas Leak Disaster Relief Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants from I.C.A.R.
type: Concept
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Post Office Certificates (New Series)
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Amount met from Railway Revenue Reserve Fund
type: Concept
modified: 2012-06-13
type: Minor Head
deprecated: true
broader: Repayment of Loans taken from General Revenues
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 388

Research and Development
type: Concept
type: Minor Head
broader: Other Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Recoveries for supply made to - Navy
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2079
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Hydel Generation
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2801
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Investigation
narrower: Machinery and Equipment
narrower: https://data.commonerllp.org/ontology/lmmha/2801-01-101
narrower: Suspense
narrower: https://data.commonerllp.org/ontology/lmmha/2801-01-800

Income from Portfolio Management Scheme (Discretionary Mode) of National Investment Fund
type: Concept
created: 2012-06-13
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 655-662

Veterinary Care
type: Concept
type: Minor Head
broader: Drought
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Defence Services-Air Force
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Other Deposits and Accounts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2049-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest paid on delayed Refunds of SGST
type: Concept
created: 2017-11-21
type: Minor Head
broader: Collection Charges under State Goods and Services Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 875

Manufacturing Suspense
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Gross earnings from Road Services
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1002-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Famine Relief Fund
type: Concept
type: Sub-Major Head
broader: Relief on account of Natural Calamities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2245-04-101

Public Gardens
type: Concept
type: Minor Head
broader: Environmental Forestry and Wild Life
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Soil Conservation
type: Concept
type: Minor Head
broader: Capital Outlay on Soil and Water Conservation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Education Funds
type: Concept
type: Minor Head
broader: Deposits of Local Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Welfare of aged, infirm and destitute
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Tea
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tourist Centre
type: Concept
type: Minor Head
broader: Tourist Infrastructure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Atomic Energy Industries
type: Concept
type: Sub-Major Head
broader: Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/2852-09-101
narrower: Atomic Fuels
narrower: Thorium Extraction
narrower: Fabrication of Equipment
narrower: Waste Treatment Facilities
narrower: Common Facilities
narrower: https://data.commonerllp.org/ontology/lmmha/2852-09-201
narrower: Nuclear Fuel Complex
narrower: Fuel Reprocessing
narrower: https://data.commonerllp.org/ontology/lmmha/2852-09-204
narrower: https://data.commonerllp.org/ontology/lmmha/2852-09-208
narrower: Centre for Advanced Technology
narrower: https://data.commonerllp.org/ontology/lmmha/2852-09-800

Jute
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Cash Balance(l)
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Cash in Treasuries
narrower: Deposits with Reserve Bank
narrower: https://data.commonerllp.org/ontology/lmmha/8999-00-103
narrower: Remittances in Transit-Local
narrower: Remittances in Transit-Foreign
narrower: https://data.commonerllp.org/ontology/lmmha/8999-106
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Government Servants etc
type: Concept
source: LMMHA note 1, part4e.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: House Building Advances
narrower: Advances for purchase of Motor Conveyances
narrower: https://data.commonerllp.org/ontology/lmmha/7610-00-203
narrower: Advances for purchase of Computers
narrower: Other Advances
scope note: Advances to Ministers, Deputy Ministers, Presiding Officers of the Houses of Parliament and State Legislatures, Members of Parliament/Members of State Legislatures for the purchase of motor conveyances and House Building advance to Members of State Legislatures shall be, recorded under this Major Head.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery & Equipment
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

001-Direction and Administration
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2700
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Tour Expenses
type: Concept
type: Minor Head
broader: Governor/Administrator of Union Territories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Soil Conservation
type: Concept
type: Minor Head
broader: Loans for Soil and Water Conservation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research & Development
type: Concept
type: Minor Head
broader: Capital Outlay on Petrochemical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Animal Husbandry
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Veterinary Services and Animal Health
narrower: Cattle and Buffalo Development
narrower: Poultry Development
narrower: https://data.commonerllp.org/ontology/lmmha/4403-00-104
narrower: Piggery Development
narrower: Other Live Stock Development
narrower: https://data.commonerllp.org/ontology/lmmha/4403-00-107
narrower: Extension and Training
narrower: Meat Processing
narrower: Investments in Public Sector and Other Undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/4403-00-800
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the European Economic Community
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Swedish International Development Agency (SIDA)
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3225-04-004
narrower: Suspense

Maharashtra and Gujarat
type: Concept
type: Minor Head
broader: Inter State Settlement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Unani
type: Concept
type: Minor Head
broader: Urban Health Services-Other systems of medicine
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Miscellaneous Receipts
type: Concept
source: LMMHA note 4, part1d.htm
type: Minor Head
broader: Strategic Lines
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head includes all unclassified receipts e.g. receipts of the Coal Grading Board, interest on capital expenditure during construction on deposit works, dividends and profits from investment in commercial undertakings etc.

State Capital Development
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6217
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Other Loans

Other Expenditure
type: Concept
type: Minor Head
broader: Overseas Shipping
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Atomic Mineral Development
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0852-09
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5053-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4225-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Composite Village and Small Industries Cooperatives
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4851
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Agricultural Farms
type: Concept
source: LMMHA note 3, part4c.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4401
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will include expenditure on commercial, experimental and other agricultural farms other than seed farms.

Administration of Citizenship Act.
type: Concept
type: Minor Head
broader: Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Marketing of Gas
type: Concept
type: Minor Head
broader: Refining and Marketing of Oil and Gas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loss by Exchange
type: Concept
type: Minor Head
broader: Miscellaneous General Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest
type: Concept
created: 2015-05-07
type: Minor Head
broader: Miscellaneous Tax Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 782-785

Loans to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: Leather
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Cattle and Buffalo development
type: Concept
type: Minor Head
broader: Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Plant and Equipment-Way and Works
type: Concept
type: Minor Head
broader: Repairs & Maintenance of Plant and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Export Subsidy
type: Concept
source: LMMHA note 5, part2e.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3453
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on export subsidy schemes of all Ministries.

Engineering Industries
type: Concept
type: Sub-Major Head
broader: Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Other Industrial Machinery Industries
narrower: Transport Equipment Industries
narrower: https://data.commonerllp.org/ontology/lmmha/0852-06-103
narrower: Electrical Engineering Industries

Other Health Schemes
type: Concept
type: Minor Head
broader: Urban Health Services-Allopathy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Training
type: Concept
type: Minor Head
broader: Television
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Iron and Steel Industries
type: Concept
type: Sub-Major Head
broader: Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Mining
narrower: Manufacture

Development of Design and Approach for Area bound Block level IRE Projects
type: Concept
type: Minor Head
broader: Integrated Rural Energy Planning Programme
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deposits of Police Funds
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Minor Head
broader: Air Craft Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other undertakings
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Solar
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6810
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2205
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Municipalities
type: Concept
type: Minor Head
broader: Integrated Development of Small and Medium Towns
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Loans for General Financial and Trading Institutions
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
created: 2019-03-19
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 926

Assistance from UNICEF
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Penalty
type: Concept
created: 2012-06-13
type: Minor Head
broader: Commodities Transaction Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 601-607

Direction and Administration
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2030-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Hill Areas
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Western Chats
narrower: https://data.commonerllp.org/ontology/lmmha/2551-60
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Command Area Development
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Taking over of lines from P&T
type: Concept
type: Minor Head
broader: Signalling and Telecommunication
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Appropriation to Pension Fund
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3003-12
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Chemical Industries
type: Concept
type: Sub-Major Head
broader: Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

International Development Association
type: Concept
type: Minor Head
broader: International Financial Institutions
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Khadi and Village Industries
type: Concept
type: Minor Head
broader: Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Funds
type: Concept
source: LMMHA note 2, part4h.htm
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes the following funds, which should be recorded under distinct sub-heads.

IRCA-Employees' Provident Fund
type: Concept
source: LMMHA note 1, part4i.htm
type: Minor Head
broader: Deposits of Railways
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: "Contributory" and “Non-contributory Fund" will be recorded under separate sub-head under this minor head.

Interest from Posts and Telegraphs
type: Concept
source: LMMHA note 3, part1b.htm
type: Minor Head
broader: Other Interest receipts of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The interest element of the Contribution from Railways and Posts and Telegraphs to General Revenue at the rate charged to commercial Departments on the mean Capital on which the contribution is worked out, is recorded initially under the minor heads "Contribution from Railways" and "Contribution from Posts and Telegraphs" under the major head "0050 Dividends and Profits”. These elements are subsequently transferred to these minor heads.

Rural Health Services-Other Systems of medicine
type: Concept
source: LMMHA note 6, part2b.htm
type: Sub-Major Head
broader: Medical and Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Ayurveda
narrower: https://data.commonerllp.org/ontology/lmmha/2210-04-102
narrower: Unani
narrower: Siddha
narrower: Other Systems
scope note: 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'.

Tatkal-Telephone Scheme Deposits.
type: Concept
type: Minor Head
broader: Telecommunications
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Railways
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Railways Revenue Reserve Fund
narrower: https://data.commonerllp.org/ontology/lmmha/7002-00-202
narrower: Deferred dividend liability in respect of the period prior to 1978-79
narrower: https://data.commonerllp.org/ontology/lmmha/7002-203
narrower: https://data.commonerllp.org/ontology/lmmha/7002-204
narrower: https://data.commonerllp.org/ontology/lmmha/7002-205
narrower: Other Loans
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on loans from IAEA, Vienna
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Nutrition programmes
type: Concept
type: Minor Head
broader: Distribution of nutritious food and beverages
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts under Labour laws
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0230
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Purchase of New lines and restoration of dismantled lines
type: Concept
type: Minor Head
broader: New Lines
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

108 – Post Office Time Deposits (3 year), 1981.
type: Concept
created: 2012-06-13
type: Minor Head
broader: 8001-National Savings Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Geological Survey of India
type: Concept
type: Minor Head
broader: Non-ferrous Mining and Metallurgical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rasin and Turpentine Factories
type: Concept
source: LMMHA note 2, part2c.htm
type: Minor Head
broader: Forestry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Each factory will be recorded as a minor head with suitable sub-head thereunder.

Medical and Charitable Funds
type: Concept
type: Minor Head
broader: Deposits of Local Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Departmental Advances
type: Concept
type: Minor Head
broader: Civil Advances
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Monetisation of Land
type: Concept
created: 2025-04-22
type: Minor Head
broader: Miscellaneous Capital Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 1057

Personal Deposits
type: Concept
source: LMMHA note 5, part4i.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 'Personal Deposits' are deposits of which a banking account only is kept (not being Civil or Criminal Court Deposits). Details such as "Wards" and "Attached Estates Deposits" and "Trusts and Endowments" may be kept in the local accounts.

Grants to meet Revenue Deficit (1)
type: Concept
created: 2017-01-06
type: Minor Head
broader: Grants-in-aid from Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 824-834

State Disaster Mitigation Fund
type: Concept
created: 2021-06-01
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 957-963

Assistance from the Government of Australia
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of Canada
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Governor/Administrator of Union Territories
type: Concept
type: Sub-Major Head
broader: President, Vice President/ Governor, Administrator of Union Territories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Secretariat
narrower: Emoluments and allowances of the Governor/Administrator of Union Territories
narrower: https://data.commonerllp.org/ontology/lmmha/2012-03-102
narrower: Household Establishment
narrower: https://data.commonerllp.org/ontology/lmmha/2012-03-104
narrower: https://data.commonerllp.org/ontology/lmmha/2012-03-105
narrower: https://data.commonerllp.org/ontology/lmmha/2012-03-106
narrower: Expenditure from Contract Allowance
narrower: Tour Expenses
narrower: State Conveyance and Motor Cars
narrower: Chief Commissioners
narrower: Other Expenditure

Assistance from IAEA, Vienna
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on loans under Colombo Plan
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6407-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Cinematograph Films Rules
type: Concept
source: LMMHA note 3, part1c.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0202-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will be divided into the following sub-heads:-

Drinking Water Supply
type: Concept
type: Minor Head
broader: Floods Cyclones
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities
type: Concept
modified: 2012-06-13
type: Major Head
alternative label: Loans for Welfare of Scheduled Castes, Scheduled Tribes and other Backward Classes
history note: Renamed from 'Loans for Welfare of Scheduled Castes, Scheduled Tribes and other Backward Classes' to 'Loans for Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities' on 2012-06-13 via Correction Slip Nos. 722-724
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Welfare of Scheduled Castes
narrower: https://data.commonerllp.org/ontology/lmmha/6225-02
narrower: Welfare of Backward Classes
narrower: General
narrower: Welfare of Minorities
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Transport Equipment Industries
type: Concept
type: Minor Head
broader: Engineering Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Health Security se National Security Cess Fund
type: Concept
created: 2026-03-30
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 1097

Adult Education
type: Concept
type: Sub-Major Head
broader: General Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Grants to Voluntary Organisations
narrower: Shramik Vidya Peeths
narrower: Rural Functional Literacy Programmes
narrower: https://data.commonerllp.org/ontology/lmmha/2202-04-200
narrower: https://data.commonerllp.org/ontology/lmmha/2202-04-800

Coal and Lignite
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Coal concession fees and royalties
narrower: https://data.commonerllp.org/ontology/lmmha/0803-00-800
narrower: https://data.commonerllp.org/ontology/lmmha/0803-101
narrower: 102 Coal Royalties
narrower: 103 Receipts from auction of Coal Blocks
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: National Capital Region
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Civil
type: Concept
created: 2012-06-13
type: Sub-Major Head
broader: National Investment Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 655-662

Construction and Development
type: Concept
type: Minor Head
broader: NOIDAEPZ
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Jails
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Jails
narrower: https://data.commonerllp.org/ontology/lmmha/2056-00-102
narrower: https://data.commonerllp.org/ontology/lmmha/2056-00-800
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General and other Reserve Funds
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: General Reserve Funds of Government Commercial Departments/ Undertakings
narrower: Zamindari Abolition Fund
narrower: Religious and Charitable Endowment Funds
narrower: Railway Safety Works Fund
narrower: General Insurance Fund
narrower: General Insurance Fund-Investment Account
narrower: Ethyl Alcohol Storage Facilities Fund
narrower: Ethyl Alcohol Effluent Disposal Facility Fund
narrower: Food Grains Reserve Fund
narrower: Calamity Relief Fund
narrower: Calamity Relief Fund - Investment Account.
narrower: National Renewal Funds
narrower: State Renewal Fund
narrower: Telecom Regulatory Authority of India General Fund
narrower: Guarantee Redemption Fund
narrower: Other Funds
narrower: Other Funds-Investment Account
narrower: Farmers' Debt Relief Fund (FDRF)
narrower: https://data.commonerllp.org/ontology/lmmha/8235-127
narrower: National Social Security Fund for Unorganized Labour
narrower: National Clean Energy Fund
narrower: State Disaster Response Fund
narrower: State Disaster Response Fund – Investment Accounts
narrower: National Disaster Response Fund (NDRF)
narrower: https://data.commonerllp.org/ontology/lmmha/8235-126
narrower: https://data.commonerllp.org/ontology/lmmha/8235-116
narrower: 118-Universal Service Obligation Fund
narrower: 119 – National Calamity Contingency Fund
narrower: 120-Guarantee Redemption Fund - Investment Account
narrower: MUTP loan repayment reserve fund
narrower: Nirbhaya Fund
narrower: Securities and Exchange Board of India General Fund
narrower: Insurance Regulatory and Development Authority Fund
narrower: Rashtriya Swachhata Kosh
narrower: Power System Development Fund
narrower: https://data.commonerllp.org/ontology/lmmha/8235-138
narrower: https://data.commonerllp.org/ontology/lmmha/8235-139
narrower: https://data.commonerllp.org/ontology/lmmha/8235-141
narrower: Bharat Infrastructure Kosh
narrower: Goods and Services Tax Compensation Fund
narrower: https://data.commonerllp.org/ontology/lmmha/8235-144
narrower: National Disaster Mitigation Fund
narrower: Sovereign Green Fund
narrower: Agriculture Infrastructure and Development Fund
narrower: Oil Industry Development Fund
narrower: https://data.commonerllp.org/ontology/lmmha/8235-149
narrower: State Mineral Exploration Trust Fund
narrower: Technology in National Security Fund (TNS)
narrower: https://data.commonerllp.org/ontology/lmmha/8235-154
narrower: Health Security se National Security Cess Fund
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Social Welfare
type: Concept
source: LMMHA note 3, part2b.htm
type: Sub-Major Head
broader: Social Security and Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Welfare of handicapped
narrower: Child Welfare
narrower: Women's Welfare
narrower: Welfare of aged, infirm and destitute
narrower: Prohibition
narrower: Correctional Services
narrower: Assistance to Voluntary Organisations
narrower: Ex-gratia payments to Indian Nationals for properties seized by Pakistan during and after 1965 conflict
narrower: Pre- Vocational Training
narrower: Assistance to Public Sector and Other Undertakings
narrower: Other programmes
narrower: Other expenditure
scope note: 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.

Direction and Administration
type: Concept
source: LMMHA note 1, part2d.htm
type: Minor Head
broader: Road Transport
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on Road Transport/Directorates, Regional offices etc.

Other Receipts (2)
type: Concept
created: 2017-06-19
type: Minor Head
broader: State Goods and Services Tax (SGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Production Units
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5002-10
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State Disaster Response Fund
type: Concept
modified: 2012-06-13
modified: 2014-06-24
type: Minor Head
deprecated: true
alternative label: Calamity Relief Fund
broader: General and other Reserve Funds
history note: Renamed from 'Calamity Relief Fund' to 'State Disaster Response Fund' on 2012-06-13 via Correction Slip Nos. 699-703
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 772

Union Territory Employees' Group Insurance Scheme
type: Concept
source: LMMHA note 5, part4g.htm
type: Minor Head
broader: Insurance and Pension Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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 :-

Opium and Alkaloid Industries
type: Concept
type: Sub-Major Head
broader: Loans for other Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Ghazipur Opium Factory
narrower: Neemuch Opium Factory
narrower: Ghazipur Alkaloid Works
narrower: Neemuch Alkaloid Works

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0078
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Civil Works
type: Concept
type: Minor Head
broader: Drainage
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sewerage Services
type: Concept
type: Minor Head
broader: Sewerage and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

138 – Other Nominated Banks (Private Sector Banks) Suspense
type: Concept
created: 2012-06-13
type: Minor Head
broader: Suspense Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Deduct- Depreciation historical cost transferred from revenue
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Census
type: Concept
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans against External Assistance received in kind
type: Concept
type: Minor Head
broader: Loans for State/Union Territory Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Animal Husbandry
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Veterinary Services and Animal Health
narrower: Cattle and Buffalo Development
narrower: Poultry Development
narrower: Sheep and Wool Development
narrower: Piggery Development
narrower: Other Live Stock Development
narrower: Fodder and Feed Development
narrower: Insurance of Live Stock and Poultry
narrower: Extension and Training
narrower: Meat Processing
narrower: Administrative Investigation and Statistics
narrower: https://data.commonerllp.org/ontology/lmmha/2403-00-195
narrower: https://data.commonerllp.org/ontology/lmmha/2403-00-800
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

8001-National Savings Deposits
type: Concept
modified: 2012-06-13
type: Major Head
alternative label: Savings Deposits
history note: Renamed from 'Savings Deposits' to '8001-National Savings Deposits' on 2012-06-13 via Correction Slip No. 388
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Post Office Savings Bank Deposits
narrower: State Savings Bank Deposits
narrower: Fixed and Time Deposits
narrower: Cumulative Time Deposits
narrower: Post Office Recurring Deposits
narrower: 101 – Post Office Savings Account, 1981
narrower: https://data.commonerllp.org/ontology/lmmha/8001-104
narrower: https://data.commonerllp.org/ontology/lmmha/8001-105
narrower: 106 – Post Office Time Deposits (1 year), 1981.
narrower: 107 – Post Office Time Deposits (2 year), 1981.
narrower: 108 – Post Office Time Deposits (3 year), 1981.
narrower: 109 – Post Office Time Deposits (5 year), 1981.
narrower: 110 – Post Office Monthly Income Account, 1987.
narrower: 111 – Senior Citizen Savings Scheme, 2004.
narrower: 112 – Discontinued National Savings Deposit Schemes.
narrower: Sukanya Samriddhi Account
narrower: PM CARES for Children
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: State Highways
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Other mining and Metallurgical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

118 – National Fund for Control of Drug Abuse
type: Concept
created: 2012-06-13
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Asian Development Bank
type: Concept
type: Minor Head
broader: International Financial Institutions
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Minor Head
broader: Loans for Atomic Energy Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Union Public Service Commission
type: Concept
type: Minor Head
broader: Public Service Commission
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Military Traffic
type: Concept
type: Minor Head
broader: Goods Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Penalty (1)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Integrated Goods and Services Tax (IGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Investigation
type: Concept
source: LMMHA note 1, part2d.htm
type: Minor Head
broader: Minor Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on preliminary investigations not related to any specific capital project.

Loans to clear over drafts advanced during 1982-83 and 1983-84
type: Concept
source: LMMHA note 3, part4e.htm
type: Minor Head
broader: Pre-1984-85 Loans
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: In respect of these loans, the repayments by the State Governments to the Centre would be according to the terms on which the loans were sanctioned.

Army
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0071-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Backward Areas
type: Concept
type: Sub-Major Head
broader: Capital Outlay on other Special Areas Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Food Grains Reserve Fund
type: Concept
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Anthropological Survey
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2205
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Passengers
type: Concept
type: Minor Head
broader: Coaching Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Compensation for loss of revenue arising out of implementation of GST
type: Concept
created: 2018-01-01
type: Minor Head
broader: Grants-in-aid to Union Territory Governments with Legislature
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 879

Stamps-Judicial
type: Concept
type: Sub-Major Head
broader: Stamps and Registration Fees
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Court Fees realised in stamps
narrower: Sale of Stamps
narrower: Other Receipts

Other Receipts
type: Concept
source: LMMHA note 1, part1c.htm
type: Minor Head
broader: Other Social Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes receipts on account of public exhibitions and fairs and recovery towards the cost of administration of Religious and Charitable Endowments Acts.

Loans for Flood Control Projects
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Anti-sea Erosion
narrower: Flood Control
narrower: Drainage
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Commuted value of Pension
type: Concept
type: Minor Head
broader: Pension
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Art and Culture
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6202
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Fine Arts Education
narrower: https://data.commonerllp.org/ontology/lmmha/6202-04-102
narrower: Archives
narrower: Public Libraries
narrower: https://data.commonerllp.org/ontology/lmmha/6202-04-106
narrower: Other Loans

Interest on Pre-1984-85 Loans
type: Concept
source: LMMHA note 7, part2.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2049-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Secretariat
type: Concept
type: Minor Head
broader: Governor/Administrator of Union Territories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Displaced Persons from former East Pakistan
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6235-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Pay and Accounts Office Suspense
type: Concept
source: LMMHA note 2, part4j.htm
type: Minor Head
broader: Suspense Accounts (Defence)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This head will be operated by Controllers of Defence Accounts for initial recording of outward claims arising in their books for the eventual settlement with the PAOs of Central Government/ Department. Separate sub-heads will be operated under this minor head for each Ministry/ Department. The inward claims received from other Ministries/Departments are not to be booked to this head in cases where the particulars are not available. Such items may be classified under the minor heads "Expenditure Awaiting Transfers to other Heads / Departments" or "Receipts Awaiting Transfers" under the functional expenditure / receipt heads respectively as the case may be pending transfer to the concerned Minor/Sub/Detailed head of Account.

Expenses on Sale of Stamps
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2030-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record "Commission," 'discount', and pay and allowances of official vendors for sale of stamps.

Capital Outlay on Miscellaneous General Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Canteen Stores Department
narrower: Payment to the Government of United Kingdom for the purchase of Sterling ANNUITIES
narrower: https://data.commonerllp.org/ontology/lmmha/4075-00-113
narrower: Payment to Pakistan for Unique Institutions
narrower: Bombay Land Scheme
narrower: https://data.commonerllp.org/ontology/lmmha/4075-00-203
narrower: Acquisition of immovable property under Chapter XX-C of Income Tax Act.1961
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of Norway
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Public Health Laboratories
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0210-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rehabilitation of Bonded labour
type: Concept
type: Minor Head
broader: Labour
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Procurement and Supply
type: Concept
source: LMMHA note 1, part4c.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4408-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record the expenditure on Government Grain Supply Schemes relating to procurement, storage and distribution of food grains and pulses. Each such scheme will appear as a sub-head.

Safety
type: Concept
type: Minor Head
broader: Other Aeronautical Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Appropriation to Depreciation Reserve Fund
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3003-12
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Trunk cable systems
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5225-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General Financial Institutions
type: Concept
type: Sub-Major Head
broader: General Financial and Trading Institutions
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3465-01-190
narrower: Other expenditure

Advance apportionment of IGST to SGST (10), (11)
type: Concept
created: 2018-03-31
type: Minor Head
broader: Integrated Goods and Services Tax (IGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 895

Social Security and Welfare
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Rehabilitation
narrower: Social Welfare
narrower: https://data.commonerllp.org/ontology/lmmha/2235-03
narrower: Other Social Security and Welfare programmes
narrower: Debt Relief for Farmers
narrower: https://data.commonerllp.org/ontology/lmmha/2235-111
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4861-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Miscellaneous interest receipts
type: Concept
source: LMMHA note 1, part1b.htm
type: Minor Head
broader: Interest from State Governments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will include interest portion of equated payment on account of recovery of capitalised value of Sterling pensions from State Governments and U.T. Governments. See also Note (1) below "4075-Capital outlay on Miscellaneous General Services".

Assistance to other co-operatives
type: Concept
type: Minor Head
broader: Co-operation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Inner Line Permit
type: Concept
created: 2020-09-10
type: Minor Head
broader: Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 948

Meteorology
type: Concept
type: Minor Head
broader: Loans for Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Deposits of Employees Deposit Linked Insurance Scheme (Administration Fund)
type: Concept
type: Minor Head
broader: Special Deposits and Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Gift Tax
type: Concept
modified: 2014-01-24
type: Minor Head
deprecated: true
broader: Collection of Taxes on Wealth, Securities Transaction Tax and Other Taxes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip Nos. 755-759

Shipping
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Overseas Shipping
narrower: Coastal Shipping
narrower: General
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Services and Service Fees
type: Concept
source: LMMHA note 6, part1d.htm
type: Minor Head
broader: Telegraphs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head may be suitably divided into sub-heads to record the different types of services/Service fees recovered by the Telegraph Branch. The following are some of the items covered by this minor head.

Remittances in Transit-Local
type: Concept
type: Minor Head
broader: Cash Balance(l)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Mining
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Seamens' Welfare
type: Concept
source: LMMHA note 4, part2d.htm
type: Minor Head
broader: Coastal Shipping
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on welfare organisation, welfare measures for sea men and for arranging for employment of sea men.

Indian Audit and Accounts Department
type: Concept
modified: 2023-07-07
type: Minor Head
alternative label: Civil Audit and Accounts Offices
broader: Audit
history note: Renamed from 'Civil Audit and Accounts Offices' to 'Indian Audit and Accounts Department' on 2023-07-07 via Correction Slip Nos. 1014, 1016
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of Denmark
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Housing
type: Concept
source: LMMHA note 1, part2b.htm
type: Minor Head
broader: Welfare of Scheduled Tribes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This Minor head will include provision of house site to landless members of Scheduled Castes, Scheduled Tribes and Backward Classes.

Other village Industries
type: Concept
source: LMMHA note 1, part4c.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4851
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Not covered by Khadi Village Industry Commission

Workshop Facilities
type: Concept
type: Minor Head
broader: Capital Outlay on Inland Water Transport
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

103-Sale of water for other purposes
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0700
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Assistance to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: Food
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Defence Deposits
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Defence Services Deposits
narrower: Unclaimed Provident Fund Deposits
narrower: Other Deposits
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Textiles
type: Concept
type: Minor Head
broader: Consumer Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Fertilizer Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
source: LMMHA note 6, part2e.htm
type: Minor Head
broader: Accounts and Audit
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Each sub-head will have the following detailed heads :- The liabilities accrued in a month but not discharged in the same month will be credited to 'Demands payable' by debit to the relevant minor head. The payment of such liabilities in the following month will be debited to ‘Demand payable'. Any credit balance relating to a month outstanding at the close of the following month will be transferred to 'Unpaid Wages' by debit to 'Demands Payable'. Pre-paid expenses will be directly debited to 'Pre-paid expenses' under the minor head 'Suspense' and will be transferred to the relevant-minor head in the accounts of the month to which they relate by credit (minus debit) to 'pre-paid expenses'. The sub heads of the nomenclature of the existing minor heads may be opened under the head 'Suspense' as and when necessary.

Grants on account of Agricultural Wealth Tax
type: Concept
type: Minor Head
broader: Non-Plan Grants
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from International Monetary Fund
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts awaiting transfer to other Minor Heads
type: Concept
created: 2017-06-30
type: Minor Head
broader: Goods and Services Tax Compensation Cess
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 859-862

Non-Plan Grants
type: Concept
type: Sub-Major Head
broader: Grants-in-aid to State Governments (l)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Grants under the Constitution (Distribution of Revenue Order)
narrower: Grants in lieu of Tax on Railway Passenger Fares
narrower: Grants on account of Agricultural Wealth Tax
narrower: Grants under the Proviso to Article 275of the Constitution
narrower: Grants from Central Road Fund
narrower: Grants in lieu of pension contributions
narrower: Grants towards contribution to Calamity Relief Fund.
narrower: Grants to cover gap in resources.
narrower: States' share in the proceeds of the Voluntary Disclosure of Income Scheme, 1997

Other Systems
type: Concept
source: LMMHA note 11, part2b.htm
type: Minor Head
broader: Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This includes Yoga also.

Postal Investments - cost of Government Promissory Notes and Investment Certificates held in Imprest.
type: Concept
type: Minor Head
broader: Suspense Accounts (Postal)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Accountant General Suspense
type: Concept
source: LMMHA note 3, part4j.htm
type: Minor Head
broader: Suspense Accounts (Postal)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please see Note (3) below major head "8659-Suspense Accounts (Defence)".

Civilians
type: Concept
type: Minor Head
broader: Defence Services-Army
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Housing
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4216-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Stationery and Printing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Telecommunication and Electronic Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Capital Outlay on other Scientific and Environmental Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

512 Additional Customs Duties on High Speed Diesel Oil
type: Concept
created: 2022-12-19
type: Minor Head
broader: Customs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 996-1003

Tour Expenses
type: Concept
type: Minor Head
broader: Council of Ministers
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants against External Assistance received in kind
type: Concept
type: Minor Head
broader: Grants for State Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Revenue Reserve Funds-Investment Account
type: Concept
type: Minor Head
broader: Revenue Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Schemes for NE Region
type: Concept
modified: 2026-03-27
type: Minor Head
alternative label: Communications
broader: Civil Aviation
history note: Renamed from 'Communications' to 'Schemes for NE Region' on 2026-03-27 via Correction Slip No. 1095
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Forest Development Tax
type: Concept
type: Minor Head
broader: Other Taxes and Duties on Commodities and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Refining and Marketing of Oil and Gas
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Petroleum
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Investments in Public Sector and other undertakings
narrower: Other Expenditure

Education
type: Concept
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6405
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Local bodies and other non-Government Bodies/Institutions
type: Concept
type: Minor Head
broader: Floods, Cyclones etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Test Houses
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3425-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fees under the Indian Electricity Rules
type: Concept
type: Minor Head
broader: Taxes and Duties on Electricity
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Broadcasting Receiver Licence Fee Suspense
type: Concept
source: LMMHA note 10, part4j.htm
type: Minor Head
broader: Suspense Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These heads have been retained for the purpose of clearing old balances.

Assistance from the Government of Hungarian People's Republic
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Secondary Education
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6202-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Building Planning and Research
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Amount met from Railway Accident Compensation, Safety and Passenger Amenities Fund
type: Concept
type: Minor Head
broader: Deduction of Expenditure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sale of Gazettes etc.
type: Concept
source: LMMHA note 2, part1b.htm
type: Minor Head
broader: Stationery and Printing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will record sale of Gazettes and Government Publications.

Loans to Public Sector and other undertakings
type: Concept
type: Minor Head
broader: Loans for Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Building Planning and Research
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Apportionment of IGST-Transfer-in of Interest Component to SGST
type: Concept
created: 2017-06-19
type: Minor Head
broader: State Goods and Services Tax (SGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Other expenditure
type: Concept
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Diesel Traction
type: Concept
type: Minor Head
broader: Operating Expenses- Fuel
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telephone Exchanges (Manual)
type: Concept
type: Minor Head
broader: Local Telephone systems
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fast Breeder Reactor.
type: Concept
type: Minor Head
broader: Nuclear Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Maharashtra and Rajasthan
type: Concept
type: Minor Head
broader: Inter State Settlement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Collection Charges-Agriculture Income Tax
type: Concept
type: Minor Head
broader: Collection of Taxes on Income and Expenditure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
source: LMMHA note 1, part2e.htm
type: Minor Head
broader: General Administration
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Expenditure on the Directorate which cannot be segregated ab-initio in the accounts, between 'Postal' and Telecommunications' wing will be accounted for under a distinct sub-head below this minor head pending allocation and adjustment to "3225 Telecommunication services".

Other Programmes
type: Concept
type: Minor Head
broader: Loans for Rural Employment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Advance Deposits for IDA Aided Projects
type: Concept
source: LMMHA note 6, part4i.htm
type: Minor Head
broader: Other Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Each IDA Project will be shown as sub-head.

Investments in Public Sector and other undertakings
type: Concept
type: Minor Head
broader: Other Industrial Machinery Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Assistance
type: Concept
created: 2017-01-06
type: Minor Head
broader: Grants-in-aid from Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 824-834

Price Differential (Profit) on sale discharge/redemption/disposal of various securities
type: Concept
created: 2012-10-26
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8016
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Railways
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8672
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investment in Public sector and other undertakings
type: Concept
type: Minor Head
broader: Capital Outlay on Fertilizer Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

101 – Interest on National Savings Deposits
type: Concept
modified: 2012-06-13
type: Minor Head
alternative label: Interest on Investment in Special Central Government Securities issued against outstanding balances as on 31-3-1999
broader: Income and Expenditure of National Small Savings Fund
history note: Renamed from 'Interest on Investment in Special Central Government Securities issued against outstanding balances as on 31-3-1999' to '101 – Interest on National Savings Deposits' on 2012-06-13 via Correction Slip No. 388
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Leave Encashment Benefits
type: Concept
source: LMMHA note 1, part2d.htm
type: Minor Head
broader: Provident Fund, Pension and Other Retirement benefits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will record leave encashment benefits granted at the time of retirement, termination of service etc.

Accounts
type: Concept
type: Minor Head
broader: Accounts and Audit
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Indian National Satellite Systems (INSAT)
type: Concept
created: 2016-07-22
type: Minor Head
broader: Capital Outlay on Space Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 806

Loans under Colombo Plan
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from Abu Dhabi fund for Arab Economic Development
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Plantations
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Tea
narrower: https://data.commonerllp.org/ontology/lmmha/2407-02
narrower: Rubber
narrower: Spices
narrower: Others
narrower: 830-Tobacco
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Departmental Deposits
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Nuclear Power Generation
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2801
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/2801-03-005
narrower: https://data.commonerllp.org/ontology/lmmha/2801-03-052
narrower: https://data.commonerllp.org/ontology/lmmha/2801-03-101
narrower: https://data.commonerllp.org/ontology/lmmha/2801-03-103
narrower: https://data.commonerllp.org/ontology/lmmha/2801-03-799
narrower: https://data.commonerllp.org/ontology/lmmha/2801-03-800

Assistance to Local Bodies, Municipalities etc.
type: Concept
type: Minor Head
broader: Water Supply
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Collections from Hotels which are non companies
type: Concept
source: LMMHA note 1, part1.htm
type: Minor Head
broader: Hotel Receipts Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divided into following sub-heads to record receipts relating to Hotel Receipts Tax Act,1980.

Land reclamation and Development
type: Concept
type: Minor Head
broader: Soil and Water Conservation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Coir Industries
type: Concept
type: Minor Head
broader: Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Services and Service Fees
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0210-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-amount Transferred to major head 5225-Capital Outlay on Telecommunication Services (including Wireless)
type: Concept
type: Minor Head
broader: Telecommunications
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General Superintendence and Services
type: Concept
type: Sub-Major Head
broader: Indian Railways-Strategic Lines-Working Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: General management including general management services
narrower: Financial management
narrower: Personnel management
narrower: https://data.commonerllp.org/ontology/lmmha/3003-01-111
narrower: https://data.commonerllp.org/ontology/lmmha/3003-01-112
narrower: Rolling stock management
narrower: Electrical management
narrower: https://data.commonerllp.org/ontology/lmmha/3003-01-115
narrower: Traffic management

Banking and Life Insurance
type: Concept
source: LMMHA note 4, part2e.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3201-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include expenditure on operation of Postal Savings Bank, if directly identifiable such 'Internal Check and Control organisation' in Head Post offices. Other unallocable items of expenditure relating to Savings Bank will be recorded under the minor head "Postal Network" under sub-major head- 02.

Investments in the International Bank for Reconstruction and Development.
type: Concept
type: Minor Head
broader: Investment in International Financial Institutions
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telecommunications
type: Concept
type: Minor Head
broader: Telecommunication and Electronic Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Steam Locomotives
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3002-06
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: Capital Outlay on Earth System Science
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Medium Irrigation-Commercial
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Survey of India
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investment in Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tax under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
type: Concept
created: 2015-07-17
type: Minor Head
broader: Non-Corporate Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 790-791

Rural Water Supply Programmes
type: Concept
source: LMMHA note 1, part4e.htm
type: Minor Head
broader: Water Supply
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please see Note 2 below the major head 2215.

Nagaland & Manipur Remittances
type: Concept
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Agricultural Engineering
type: Concept
type: Minor Head
broader: Loans for Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rolling Stock Management
type: Concept
type: Minor Head
broader: General Superintendence and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Communication Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3275-00-101
narrower: Monitoring Services
narrower: https://data.commonerllp.org/ontology/lmmha/3275-00-800
narrower: 103-Compensation to Service provider for Universal Service Obligation
narrower: Wireless Planning and Coordination
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Other Aeronautical Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Monitoring and Evaluation
type: Concept
type: Minor Head
broader: Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Non-Ferrous Mining and Metallurgical Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Mineral Exploration and Development
narrower: https://data.commonerllp.org/ontology/lmmha/4853-02
narrower: https://data.commonerllp.org/ontology/lmmha/4853-60
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from tube wells
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0702-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense Accounts (Defence)
type: Concept
source: LMMHA note 1, part4j.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Pay and Accounts Office Suspense
narrower: https://data.commonerllp.org/ontology/lmmha/8659-00-102
narrower: https://data.commonerllp.org/ontology/lmmha/8659-00-108
narrower: Reserve Bank Suspense
narrower: https://data.commonerllp.org/ontology/lmmha/8659-00-113
narrower: Adjustment in Debt Settlement with Pakistan
narrower: Miscellaneous Suspense
narrower: 138 – Other Nominated Banks (Private Sector Banks) Suspense
scope note: The amount placed under the Suspense head shall be cleared by minus debit or minus credit as the case may be.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Dividends and Profits
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Dividends from Public Undertakings
narrower: Contributions from Railways
narrower: https://data.commonerllp.org/ontology/lmmha/0050-00-103
narrower: https://data.commonerllp.org/ontology/lmmha/0050-00-104
narrower: https://data.commonerllp.org/ontology/lmmha/0050-00-105
narrower: Share of surplus profits from the Reserve Bank of India
narrower: Share of profits from Life Insurance Corporation of India
narrower: Share of profits from Nationalised Banks
narrower: https://data.commonerllp.org/ontology/lmmha/0050-00-109
narrower: https://data.commonerllp.org/ontology/lmmha/0050-00-200
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ladakh Autonomous Hill Development Council
type: Concept
type: Sub-Major Head
broader: Other Special Area Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Management
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3252
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts under Citizenship Act
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0070-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Agricultural Land etc.
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/0032
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/0032-01-101
narrower: Other Receipts

Coconuts
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Equated payment of sterling pension transferred from Capital (2 )
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: Civil
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: See Note (1) below "4075 Capital Outlay on Miscellaneous General Services".

Other Services
type: Concept
type: Minor Head
broader: Capital Outlay on other Scientific and Environmental Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Renewals and Replacements
type: Concept
type: Minor Head
broader: Television
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Welfare of Scheduled Tribes
type: Concept
type: Sub-Major Head
broader: Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/2225-02-102
narrower: Assistance to Public Sector and Other Undertakings
narrower: Education
narrower: https://data.commonerllp.org/ontology/lmmha/2225-02-282
narrower: Housing
narrower: Special Central Assistance for Tribal sub-Plan
narrower: Other expenditure

Others
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to clear overdrafts advanced during 1982-83 and 1983-84
type: Concept
source: LMMHA note 3, part4d.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6004-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: In respect of these loans, the repayments by the State Government to the Centre would be according to thd terms on which the loans were sanctioned.

Employment News
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0220-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Roadworks
type: Concept
type: Minor Head
broader: State Highways
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Indian Railways-Strategic Lines Revenue Receipt
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Coaching Earnings
narrower: Goods Earnings
narrower: https://data.commonerllp.org/ontology/lmmha/1003-03
narrower: https://data.commonerllp.org/ontology/lmmha/1003-04
narrower: Other Railways
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Construction
type: Concept
source: LMMHA note 1, part2.htm
source: LMMHA note 3, part2.htm
type: Minor Head
broader: Office Buildings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This Major Head and the Minor Head "Construction" thereunder is intended to record the expenditure on :- 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.
scope note: See Note (1) above. This minor head may be divided into sub-heads corresponding to various functional major heads as considered necessary.

Civil Supplies
type: Concept
type: Minor Head
broader: Loans for Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Defence Savings Provident Fund
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8009-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0875-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenses
type: Concept
type: Minor Head
broader: Miscellaenous Working Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Special Securities issued to the R.B.I.
type: Concept
source: LMMHA note 8, part2.htm
type: Minor Head
broader: Interest on Internal Debt.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head shall account for interest on securities issued to R.B.I. for acquisition of special Drawing rights etc.

Suspense
type: Concept
type: Minor Head
broader: Diesel/Gas Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Compensation and other Bonds
type: Concept
source: LMMHA note 9, part4d.htm
type: Minor Head
broader: Internal Debt of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The unclaimed balances of these bonds are usually retained in Government Accounts for 20 years from the date of their maturity after which the balances are transferred to Revenue by credit to the head '0075 Miscellaneous General Services - Other Receipts'. Repayments of these amounts subsequently claimed likewise will be debited to the head '2075-Miscellaneous General Services - Other Expenditure’.

Rehabilitation of Displaced Persons, Repatriates etc.
type: Concept
source: LMMHA note 2, part4d.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6004-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will have the following three sub-heads.--

Lands and Buildings
type: Concept
type: Minor Head
broader: Capital Outlay on Road Transport
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Tourist Infrastructure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: State Capital Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Furnishings
type: Concept
source: LMMHA note 5, part2.htm
type: Minor Head
broader: Other Buildings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

052-Machinery and Equipment
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2700
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Manufacture
type: Concept
type: Minor Head
broader: Iron and Steel Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Census
type: Concept
type: Sub-Major Head
broader: Census Surveys and Statistics
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/3454-01-101
narrower: Other expenditure

Industrial Estates
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4851
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Contribution from Railways towards repayment of World Bank Loan from Mumbai Urban Transport Project
type: Concept
created: 2012-06-13
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 596-600

Other Loans
type: Concept
type: Minor Head
broader: Textiles
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Steam Traction
type: Concept
type: Minor Head
broader: Operating Expenses- Fuel
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Teachers and Other Services
type: Concept
type: Minor Head
broader: Secondary Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Credits or recoveries
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Carriage and Wagons
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in public sector and other undertakings
type: Concept
type: Minor Head
broader: Mineral Exploration and Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: Welfare of Backward Classes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Cost of Stamps
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2030-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Other Receipts
type: Concept
type: Minor Head
broader: Urban Housing (Each class of Scheme will be a minor Head)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Child Welfare
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Natural Calamities Unspent Marginal Money Fund
type: Concept
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Nagaland and Arunachal Pradesh Remittances
type: Concept
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Petrochemical Industries
type: Concept
type: Sub-Major Head
broader: Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Subsidised Companies
type: Concept
source: LMMHA note 6, part2d.htm
type: Minor Head
broader: Indian Railways-Policy Formulation, Direction, Research and Other Miscellaneous Organisation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: There will be a sub-head for each Railway system and a detailed head for each Railway line under this head and will record payments of subsidy to Branch lines worked by the owning companies themselves and charges for land separately.

Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities
type: Concept
modified: 2012-06-13
type: Minor Head
alternative label: Welfare of Scheduled Castes, Scheduled Tribes and other backward classes
broader: Other Social Services
history note: Renamed from 'Welfare of Scheduled Castes, Scheduled Tribes and other backward classes' to 'Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities' on 2012-06-13 via Correction Slip Nos. 714-717
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6407-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Accountant General Suspense
type: Concept
source: LMMHA note 3, part4j.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8660
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please see Note (3) below major head "8659-Suspense Accounts (Defence)".

Telecommunication Advances
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Telecommunication Advances
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Cost of Printing
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8008-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Art and Culture
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Recoveries of over payments
type: Concept
created: 2019-03-19
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 926

Grants towards contribution to State Disaster Response Fund
type: Concept
modified: 2012-06-13
type: Minor Head
alternative label: Grants towards contribution to calamity Relief Fund.
broader: Grants-in-aid from Central Government
history note: Renamed from 'Grants towards contribution to calamity Relief Fund.' to 'Grants towards contribution to State Disaster Response Fund' on 2012-06-13 via Correction Slip Nos. 699-703
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Storage and Warehousing
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6408
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to public sector and other undertakings
narrower: Loans to Cooperatives
narrower: Other Loans

Road Works
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5054-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Health Cess
type: Concept
created: 2021-02-19
type: Minor Head
broader: Customs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 951

Satellite Services (will include space and ground equipment exclusively provided for meteorology)
type: Concept
type: Minor Head
broader: Meteorology
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

110-Stores
type: Concept
created: 2012-06-13
type: Minor Head
broader: 2080- Defence Services-Research & Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other Meteorological Services
type: Concept
type: Minor Head
broader: Meteorology
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

206 - Receipts from Cochin Special Economic Zone
type: Concept
modified: 2012-06-13
type: Minor Head
alternative label: Receipts from Cochin Export Processing Zone.
broader: Foreign Trade and Export Promotion
history note: Renamed from 'Receipts from Cochin Export Processing Zone.' to '206 - Receipts from Cochin Special Economic Zone' on 2012-06-13 via Correction Slip No. 388
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: Survey (Zoological)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts of advance payments from assessees
type: Concept
type: Minor Head
broader: Customs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Elementary Education
type: Concept
source: LMMHA note 1, part4b.htm
type: Minor Head
broader: General Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The sub heads under these minor heads will be 'Land', ‘Buildings’, 'Equipment' and other Expenditure.

Suspense
type: Concept
type: Minor Head
broader: Slum Area Improvement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special metals and Super Alloys Project
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Defence Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Special metals and super Alloys Project

Other expenditure
type: Concept
type: Minor Head
broader: Plantations
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rare Earth Development
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0852-09
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of the Kingdom of Belgium
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4408-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Compassionate allowance
type: Concept
type: Minor Head
broader: Civil
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest from Co-operative Societies
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0049-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

President
type: Concept
type: Sub-Major Head
broader: President, Vice President/ Governor, Administrator of Union Territories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Secretariat
narrower: https://data.commonerllp.org/ontology/lmmha/2012-01-101
narrower: Household Establishment
narrower: https://data.commonerllp.org/ontology/lmmha/2012-01-104
narrower: Entertainment Expenses
narrower: Expenditure from Contract Allowance
narrower: Tour Expenses
narrower: State Conveyance and Motor Cars
narrower: Other Expenditure

Accounts between Defence Accounts Officers
type: Concept
type: Sub-Major Head
broader: Exchange Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General Education
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Education, Sports, Art and Culture
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Elementary Education
narrower: Secondary Education
narrower: https://data.commonerllp.org/ontology/lmmha/4202-01-203
narrower: Adult Education
narrower: Languages Development
narrower: General
narrower: https://data.commonerllp.org/ontology/lmmha/4202-01-800

Jharkand Area Autonomous Council
type: Concept
type: Sub-Major Head
broader: Other Special Area Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Meat Processing
type: Concept
type: Minor Head
broader: Capital Outlay on Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Technical and Development Circle
type: Concept
type: Minor Head
broader: Engineering
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telecommunications
type: Concept
type: Sub-Major Head
broader: Loans for Telecommunication and Electronic Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/6859-01-190
narrower: Other Loans

Hospital and Dispensaries
type: Concept
source: LMMHA note 4, part4b.htm
type: Minor Head
broader: Urban Health Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These Minor heads will include Pharmacy and Medical Relief.

Other Expenditure
type: Concept
type: Minor Head
broader: Other Industrial Machinery Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Economic Development
type: Concept
type: Minor Head
broader: Welfare of Backward Classes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General Financial Institutions
type: Concept
type: Minor Head
broader: Loans for General Financial and Trading Institutions
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Employment Scheme for Unemployed Educated Youths
type: Concept
type: Minor Head
broader: Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other receipts
type: Concept
type: Minor Head
broader: Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tea
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/0407
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Cess
narrower: https://data.commonerllp.org/ontology/lmmha/0407-01-800

Balance of Mizoram.
type: Concept
type: Minor Head
broader: Balance Account of Union Territories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants from Central Road Fund
type: Concept
type: Minor Head
broader: Non-Plan Grants
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

107 – Post Office Time Deposits (2 year), 1981.
type: Concept
created: 2012-06-13
type: Minor Head
broader: 8001-National Savings Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other Transport Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: River Training Works
narrower: https://data.commonerllp.org/ontology/lmmha/3075-60
narrower: https://data.commonerllp.org/ontology/lmmha/3075-102
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Inland Air travel tax
type: Concept
type: Minor Head
broader: Other Taxes and Duties on Commodities and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest Income on investments from net PLI Accretions from 1st November, 2009 onwards, in various securities/instruments
type: Concept
created: 2012-10-26
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8016
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Fixed and Time Deposits
type: Concept
modified: 2012-06-13
type: Minor Head
deprecated: true
broader: 8001-National Savings Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 388

Receipts from Patients for hospital and dispensary services
type: Concept
source: LMMHA note 1, part1c.htm
type: Minor Head
broader: Urban Health Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include the recoveries from patients for accommodation, supply of medicines, bacteriological and other tests, supply of blood and other services rendered.

107- Safety Surcharge (towards Special Railway Safety Fund )
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1001
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other miscellaneous assistance from the Government of U.S.A.
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Financial management
type: Concept
type: Minor Head
broader: General Superintendence and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

251-Assistance from Global Fund to Fight AIDS, Tuberculosis & Malaria (GFATM)
type: Concept
created: 2012-06-13
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Relief and Rehabilitation of persons affected by Indo-Pak conflict 1971
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6235-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Penalties levied by Insurance Regulatory and Development Authority
type: Concept
created: 2017-07-03
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 863

Mahila Samman Certificate
type: Concept
created: 2023-03-31
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 1011

Exports
type: Concept
type: Minor Head
broader: Customs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Silver Refinery
type: Concept
type: Minor Head
broader: Capital Outlay on Currency, Coinage and Mint
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Social Welfare Surcharge
type: Concept
created: 2018-04-13
type: Minor Head
broader: Customs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 899

Stores Suspense
type: Concept
type: Minor Head
broader: Inventories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Shipping
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/7052-01
narrower: https://data.commonerllp.org/ontology/lmmha/7052-02
narrower: Others
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rubber
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Plantations
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4407-03-004
narrower: Investments in Public Sector and other Undertakings
narrower: Other expenditure

Suspense
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4221-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Harbour Police
type: Concept
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Coffee
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investment in Non-Government Undertaking including JVs/ SPVs
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 637-654

Gratuitous Relief
type: Concept
source: LMMHA note 2, part2b.htm
type: Minor Head
broader: Drought
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will be sub-divided into:-

State Compensatory Afforestation Deposits
type: Concept
created: 2018-07-03
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8336
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 911

Charges for conduct of elections to State/Union Territory Legislature
type: Concept
source: LMMHA note 3, part2.htm
type: Minor Head
broader: Elections
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Miscellaneous Coaching Receipts
type: Concept
type: Minor Head
broader: Coaching Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Apportionment of IGST-Transfer out of Tax Component to CGST (10)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Integrated Goods and Services Tax (IGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Revenue-cum-Import/Export Trade Control Functions
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: Customs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The expenditure relating to the following departments will be booked under this minor head:

Assistance for repairs/replacement of damaged boats and equipment for fishing
type: Concept
type: Minor Head
broader: Floods, Cyclones etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Forestry and Wild Life
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Forest conservation , Development and Regeneration
narrower: https://data.commonerllp.org/ontology/lmmha/6406-00-103
narrower: Forestry
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest Payments
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Interest on Internal Debt.
narrower: Interest on External Debt
narrower: https://data.commonerllp.org/ontology/lmmha/2049-03
narrower: https://data.commonerllp.org/ontology/lmmha/2049-04
narrower: Interest on Reserve Funds
narrower: https://data.commonerllp.org/ontology/lmmha/2049-60
narrower: https://data.commonerllp.org/ontology/lmmha/2049-128
narrower: 115-Interest on Other Savings Deposits (12)
narrower: 116-Interest on Other Savings Certificates (12)
narrower: https://data.commonerllp.org/ontology/lmmha/2049-124
narrower: 125 - Discount allowed on Market Stabilization Scheme Deposit of money in the bank
narrower: https://data.commonerllp.org/ontology/lmmha/2049-252
narrower: Interest on Sovereign Gold Bond Scheme, 2015
narrower: Interest on Gold Monetisation Scheme, 2015
narrower: https://data.commonerllp.org/ontology/lmmha/2049-253
narrower: Interest on Loans from Asian Infrastructure Investment Bank (AIIB)
narrower: https://data.commonerllp.org/ontology/lmmha/2049-131
narrower: https://data.commonerllp.org/ontology/lmmha/2049-132
narrower: 133- Interest on Recapitalisation Bonds- Other Government Controlled Banking entities
narrower: Interest on Sovereign Green Bonds
narrower: Interest on Loans from Government of Korea (GoKR)
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Urban Housing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct - Amount met from Calamity Relief Fund.
type: Concept
type: Minor Head
broader: Calamity Relief Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Civil
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/0071
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Subscriptions and Contributions
narrower: Pensionary charges in respect of High Court Judges recovered from the State Governments
narrower: Burma Government's Contributions towards pre-separation pensionary liabilities
narrower: https://data.commonerllp.org/ontology/lmmha/0071-01-800

Loans to Public Sector and other undertakings
type: Concept
type: Minor Head
broader: Loans for Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Flood Control and Drainage
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Flood Control
narrower: https://data.commonerllp.org/ontology/lmmha/2711-02
narrower: Drainage
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
source: LMMHA note 2, part2b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2221-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will include interest on capital and contribution to Funds.

General Insurance Fund
type: Concept
source: LMMHA note 1, part4h.htm
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Transactions relating to "Motor Vehicles (Third Party) Insurance Fund' and the corresponding investments should be shown under distinct sub-heads. Also includes transactions pertaining to the following funds which should be recorded under distinct sub heads.

Overseas Shipping
type: Concept
type: Sub-Major Head
broader: Shipping
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3052-01-001
narrower: https://data.commonerllp.org/ontology/lmmha/3052-01-003
narrower: Regulation and Inspection
narrower: Seamens' Welfare
narrower: Shipping Services
narrower: Assistance to Public Sector and Other Undertakings
narrower: Other expenditure

Research
type: Concept
type: Minor Head
broader: Water Supply
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
source: LMMHA note 1, part1b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0075
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include the following receipts-

Manufacturing Suspense
type: Concept
type: Minor Head
broader: Inventories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

112-Exchange Loss under India Millenium Deposits
type: Concept
created: 2012-06-13
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Input Tax Credit cross utilisation of CGST and IGST (3)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Central Goods and Services Tax (CGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Assistance to I.C.A.R.
type: Concept
type: Minor Head
broader: Dairy Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

International Electronic Money orders
type: Concept
created: 2017-12-01
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8781
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 878

Trade Remedies and Trade Defence
type: Concept
created: 2012-10-26
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3453
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Other expenditure
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Hill Areas
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Western Ghats
narrower: Other Hill Areas
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans from the Government of Federal Republic of Germany
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Surcharge
type: Concept
created: 2012-06-13
type: Minor Head
broader: Fringe Benefit Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 601-607

Other expenditure
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

High Yielding Varieties Programmes
type: Concept
type: Minor Head
broader: Loans for Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Welfare of handicapped
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: Major Irrigation-Commercial
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Forest Produce
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4406-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Adult Education
type: Concept
source: LMMHA note 1, part4b.htm
type: Minor Head
broader: General Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The sub heads under these minor heads will be 'Land', ‘Buildings’, 'Equipment' and other Expenditure.

Research and Evaluation
type: Concept
type: Minor Head
broader: Capital Outlay on Co-operation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Construction of New Lines
type: Concept
type: Minor Head
broader: New Lines
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Goods Earnings
type: Concept
type: Sub-Major Head
broader: Indian Railways-Strategic Lines Revenue Receipt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Fuel
narrower: General Merchandise
narrower: Military Traffic
narrower: Live Stock
narrower: Railway materials other than Coal and Coke
narrower: Miscellaneous Goods Earnings
narrower: Gross Earnings from Road Services
narrower: Deduct-Refunds

Assistance from WHO
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Gross Earnings from Road Services
type: Concept
type: Minor Head
broader: Goods Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Operation and Maintenance
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3252
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from the Government of Canada
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

104-Sale proceeds from canal plantations
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0700
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2711-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sericulture Industries
type: Concept
type: Minor Head
broader: Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/7452-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from I.L.O.
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rates and Cesses on Land
type: Concept
type: Minor Head
broader: Land Revenue
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

006-Consultancy
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2700
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Major Irrigation-Commercial
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2701
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Machinery and Equipment
narrower: Suspense

Grants against External Assistance received in kind
type: Concept
created: 2017-01-06
type: Minor Head
broader: Grants-in-aid from Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 824-834

Loans to Public Sector and other undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6858-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

004-Research
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2700
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

103-Western Union Money Transfer (1)
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8781
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Rosin and Turpentine Factories
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4406-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sale proceeds of confiscated goods
type: Concept
source: LMMHA note 5, part1.htm
type: Minor Head
broader: Customs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will have the following sub-heads:-

Capital Outlay on other Communication Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Other Communication Facilities
narrower: https://data.commonerllp.org/ontology/lmmha/5275-00-190
narrower: Other Expenditure
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deposits of State Transport Corporations
type: Concept
type: Minor Head
broader: Deposits of Local Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants as advance Plan Assistance for relief on account of Natural Calamities
type: Concept
source: LMMHA note 2, part2f.htm
type: Minor Head
broader: Grants for State Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Grants as advance plan Assistance for drought relief will be adjusted under a distinct sub-head 'Drought Relief’.

Cost of Training of staff
type: Concept
type: Minor Head
broader: Miscellaenous Working Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rolling Stock
type: Concept
created: 2018-10-29
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Wagons
narrower: Locomotives
narrower: EMUs
narrower: Other Rolling stock
was generated by: Inserted via Correction Slip No. 920

Cinchona
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Recovery of percentage charges
type: Concept
source: LMMHA note 4, part1b.htm
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: In respect of establishment charges relatable to works done for other Governments, Local Funds, Private Parties etc. recoveries made on percentage basis as determined by Government will be credited to this minor head.

Special Central additive to S.C. component Plans
type: Concept
type: Minor Head
broader: Grants for Central Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Inspection of Motor Vehicles
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2041
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Loans for Fertilizer Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deposits of State Bank of India under NRI Bonds Scheme.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8342
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0702-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Defence Services Officers Provident Fund
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8009-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6225-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: Flood Control
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Swachh Bharat Cess
type: Concept
created: 2015-06-12
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0044
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 787-789

Other Departmental Remittances
type: Concept
source: LMMHA note 3, part4k.htm
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

General
type: Concept
type: Sub-Major Head
broader: Petroleum
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Payment to Oil Companies in settlement of their claims under administered pricing

Space Research
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Space Technology
narrower: Space Applications
narrower: Space Sciences
narrower: https://data.commonerllp.org/ontology/lmmha/3402-00-104
narrower: Common Services
narrower: Housing
narrower: https://data.commonerllp.org/ontology/lmmha/3402-00-800
narrower: Indian National Satellite Systems (INSAT)
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Hospitals and Dispensaries
type: Concept
source: LMMHA note 4, part4b.htm
type: Minor Head
broader: Rural Health Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These Minor heads will include Pharmacy and Medical Relief.

Repairs and Maintenance of permanent Way and Works
type: Concept
type: Sub-Major Head
broader: Indian Railways-Strategic Lines-Working Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Establishment in offices
narrower: Maintenance of permanent Way and Works
narrower: https://data.commonerllp.org/ontology/lmmha/3003-02-119
narrower: Maintenance of service buildings (other than staff quarters and Welfare buildings)
narrower: Water Supply, Sanitation and Roads (other than Colonies, Staff quarters and Welfare buildings)
narrower: Other repairs and Maintenance
narrower: Special repairs pertaining to breaches, accidents etc. including special revenue work
narrower: https://data.commonerllp.org/ontology/lmmha/3003-02-129

Public Health
type: Concept
type: Minor Head
broader: Drought
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Films
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants for Central Plan Schemes
type: Concept
type: Sub-Major Head
broader: Grants-in-aid from Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: National Rural Employment Programme
narrower: Grants under Proviso to Article 275of the Constitution

PLI Anticipated Endowment Assurance Schemes
type: Concept
created: 2012-10-26
type: Minor Head
broader: Postal Life Insurance Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Tribal Area Sub-plan
type: Concept
created: 2019-03-19
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 926

Rashtriya Rifles
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4076-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sale of Land-Subsidised Companies
type: Concept
source: LMMHA note 3, part1d.htm
type: Minor Head
broader: Strategic Lines
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: There will be a sub -head for each Railways.

Coconuts
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assam Rifles
type: Concept
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the International Development Association
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Import of coins from abroad
type: Concept
type: Minor Head
broader: Capital Outlay on Currency, Coinage and Mint
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

4700-Capital Outlay on Major Irrigation (1)
type: Concept
created: 2012-06-13
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: 001-Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/4700-002
narrower: 003-Training
narrower: 004-Research
narrower: 005-Survey and Investigation
narrower: 052-Machinery and Equipment
narrower: https://data.commonerllp.org/ontology/lmmha/4700-190
narrower: 799-Suspense
narrower: https://data.commonerllp.org/ontology/lmmha/4700-800
narrower: https://data.commonerllp.org/ontology/lmmha/4700-101
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Loans to Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Minor Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: Paper and Newsprint
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Diesel locomotives
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Motive Power
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans from International Monetary Fund
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Departmental (CDDOs) Electronic Advices
type: Concept
created: 2016-10-26
type: Minor Head
broader: Cheques and Bills
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 811

Regulation of Weights and Measures
type: Concept
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Administration of Export Promotion Schemes
type: Concept
source: LMMHA note 3, part2e.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3453
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure of the Directorate of Export Promotion.

Piggery Development
type: Concept
type: Minor Head
broader: Capital Outlay on Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State Renewal Fund
type: Concept
source: LMMHA note 4, part4h.htm
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The nomenclature of the minor head shall contain the name of the State or Union Territory, as the case may be.

News Services
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2221-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Other Administrative Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4070-00-003
narrower: Other expenditure
narrower: Election
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Plantations
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Agricultural Research and Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Research
narrower: Education
narrower: Other expenditure

Processing, Preservation and Marketing
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6405
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest paid on delayed Refunds of CGST
type: Concept
created: 2017-11-21
type: Minor Head
broader: Collection Charges under Central Goods and Services Tax & Integrated Goods and Services Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 875

Other Hill Areas
type: Concept
type: Sub-Major Head
broader: Hill Areas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans to International Financial Institutions
type: Concept
created: 2019-03-19
type: Minor Head
broader: Interest Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 924

Fees realised under Factory's Act
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0230
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Development of Backward Areas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on 182 Days-Treasury Bills
type: Concept
type: Minor Head
broader: Interest on Internal Debt.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State Public Service Commission
type: Concept
type: Minor Head
broader: Public Service Commission
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rent on Telephone wires, circuits and instruments leased to others
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1225-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Land
type: Concept
source: LMMHA note 1, part4.htm
type: Minor Head
broader: Air Force
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will record expenditure on acquisition of land other than that required for specific work projects.

Capital Outlay on Agricultural Research and Education
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Crop Husbandry
narrower: https://data.commonerllp.org/ontology/lmmha/4415-02
narrower: Animal Husbandry
narrower: https://data.commonerllp.org/ontology/lmmha/4415-04
narrower: Fisheries
narrower: https://data.commonerllp.org/ontology/lmmha/4415-06
narrower: Plantations
narrower: General
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Transfer/Grants to States
type: Concept
created: 2017-01-06
type: Sub-Major Head
broader: Grants-in-aid to State Governments (l)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 824-834

Direction and Administration
type: Concept
type: Minor Head
broader: NOIDAEPZ
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Family Welfare
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and other Undertakings
narrower: Other Loans
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Exploration and Production of Crude Oil and Gas
type: Concept
type: Sub-Major Head
broader: Petroleum
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/2802-01-003
narrower: Research and Development
narrower: Assistance for Oil and Gas Exploration
narrower: Off-Shore oil Development and Production
narrower: On-shore oil Development and Production
narrower: https://data.commonerllp.org/ontology/lmmha/2802-01-105
narrower: https://data.commonerllp.org/ontology/lmmha/2802-01-106
narrower: Other expenditure

Housing
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/0216-01
narrower: Urban Housing (Each class of Scheme will be a minor Head)
narrower: Rural Housing (Each class of Scheme will be a minor Head)
narrower: https://data.commonerllp.org/ontology/lmmha/0216-80
narrower: Receipts under The Real Estate (Regulation and Development) Act, 2016
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Village and Small Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Industrial Estates
narrower: Small Scale Industries
narrower: Handloom Industries
narrower: Handicraft Industries
narrower: https://data.commonerllp.org/ontology/lmmha/6851-00-105
narrower: Coir Industries
narrower: https://data.commonerllp.org/ontology/lmmha/6851-00-107
narrower: Powerloom Industries
narrower: https://data.commonerllp.org/ontology/lmmha/6851-00-109
narrower: Other Village Industries
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Economic Advice and Statistics
type: Concept
type: Minor Head
broader: Surveys and Statistics
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Defence Services Deposits
type: Concept
type: Minor Head
broader: Defence Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Micro Irrigation
type: Concept
created: 2022-04-26
type: Minor Head
broader: Capital Outlay on Minor Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 982-984

Inspection Organisation
type: Concept
type: Minor Head
broader: Defence Services-Army
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Electronics
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Telecommunication and Electronic Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Research and Development
narrower: https://data.commonerllp.org/ontology/lmmha/4859-02-190
narrower: Other Expenditure

505-Debt awaiting adjustment to loans from ADB (2)
type: Concept
created: 2012-06-13
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other expenditure
type: Concept
type: Minor Head
broader: Marketing and quality control (I)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Roads and Bridges
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3054-01
narrower: Strategic and Border Roads
narrower: State Highways
narrower: District and Other Roads
narrower: Roads of Inter State or Economic Importance
narrower: General
narrower: https://data.commonerllp.org/ontology/lmmha/3054-338
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Other Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure Each Transmission/ Distribution Scheme
type: Concept
type: Minor Head
broader: Transmission and Distribution
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Adjusting Account with Defence
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

District Police
type: Concept
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Apportionment of IGST-Transfer-in of Penalty Component to UTGST
type: Concept
created: 2017-06-19
type: Minor Head
broader: Union Territory Goods and Services Tax (UTGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Emoluments and allowances of the Governor/Administrator of Union Territories
type: Concept
type: Minor Head
broader: Governor/Administrator of Union Territories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Services and Service Fees
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0875-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Land
type: Concept
type: Minor Head
broader: State Capital Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Construction Works
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4076-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Cochin Export Processing Zone.
type: Concept
type: Minor Head
broader: Foreign Trade and Export Promotion
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Disaster Mitigation Fund
type: Concept
created: 2021-06-01
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 957-963

Telecommunications License Fee
type: Concept
modified: 2019-03-19
type: Minor Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/1275
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 926

Photo Films
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Non-Plan Grants
type: Concept
type: Sub-Major Head
broader: Grants-in-aid from Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Grants under the Constitution (Distribution of Revenue order)
narrower: Grants in lieu of Tax on Railway Passenger Fares
narrower: Grants on account of Agricultural Wealth Tax
narrower: https://data.commonerllp.org/ontology/lmmha/1601-01-104
narrower: https://data.commonerllp.org/ontology/lmmha/1601-01-105
narrower: Grants from Central Road Fund
narrower: https://data.commonerllp.org/ontology/lmmha/1601-01-107
narrower: https://data.commonerllp.org/ontology/lmmha/1601-01-108
narrower: https://data.commonerllp.org/ontology/lmmha/1601-01-109
narrower: https://data.commonerllp.org/ontology/lmmha/1601-01-800

Other Expenditure
type: Concept
type: Minor Head
broader: New Lines
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Post Office Certificates
type: Concept
source: LMMHA note 1, part4g.htm
source: LMMHA note 2, part4g.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Separate sub-heads may be opened for each type of savings certificates, such as Cash Certificates, Savings Certificates of different denominations etc.
scope note: 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.

Other Agricultural Programmes
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Fees for quality control grading of Agricultural products
narrower: Soil and Water Conservation
narrower: Services and Service Fees
narrower: Other Receipts
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Staff Benefit Fund (Railway Commercial Lines)
type: Concept
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Environmental Forestry and Wild Life
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4406
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Wildlife
narrower: https://data.commonerllp.org/ontology/lmmha/4406-02-111
narrower: Public Gardens
narrower: https://data.commonerllp.org/ontology/lmmha/4406-02-800

Assam and Meghalaya Remittances
type: Concept
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Extension and Training
type: Concept
type: Minor Head
broader: Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Surface Water
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Wildlife
type: Concept
type: Minor Head
broader: Environmental Forestry and Wild Life
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Component Plan for Scheduled Castes
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2552
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Transactory and Parking Heads

Assistance to other Institutions
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2415-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Central Statistical Organisation
type: Concept
type: Minor Head
broader: Surveys and Statistics
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Survey (Botanical)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Balance of National Capital Territory of Delhi.
type: Concept
type: Minor Head
broader: Balance Account of Union Territories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Industrial Relations
type: Concept
source: LMMHA note 3, part2b.htm
type: Minor Head
broader: Labour
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Welfare of Backward Classes
type: Concept
type: Sub-Major Head
broader: Loans for Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and other Undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/6225-03-193
narrower: https://data.commonerllp.org/ontology/lmmha/6225-03-800

Direction and Administration
type: Concept
type: Minor Head
broader: Land Revenue
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Gauge Conversion
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to other Institutions
type: Concept
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Food
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Investment in Special State Government Securities
type: Concept
source: LMMHA note 1, part4g.htm
type: Minor Head
broader: Income from Investments of Small Savings Collections
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Name of the State will appear as sub-head.

Employees State Insurance Scheme
type: Concept
type: Minor Head
broader: Urban Health Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Agricultural Education.
type: Concept
type: Minor Head
broader: Agricultural Research and Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
source: LMMHA note 6, part4.htm
type: Minor Head
broader: Office Buildings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: See Note (9) below the major head '2059 Public works'.

Machinery and Equipment
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4711-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public sector and Other undertakings
type: Concept
type: Minor Head
broader: Manufacture
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Scheduled Tribe Sub Plans
type: Concept
created: 2012-06-13
type: Minor Head
broader: Grants-in-aid to Union Territory Governments with Legislature
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Transactory and Parking Heads

Subsidy from General Revenues towards Dividend Relief and other concessions
type: Concept
source: LMMHA note 6, part1d.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1001-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will have the following sub-heads: -

Welfare of aged, infirm and destitute
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Civil
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8672
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Commission of Enquiry
type: Concept
source: LMMHA note 3, part2.htm
type: Minor Head
broader: Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Statistics and evaluation
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2236-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts of each Departmental Commercial Undertaking (Name of undertaking)
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0875-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Refunds
type: Concept
type: Minor Head
broader: Coaching Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telegrams
type: Concept
source: LMMHA note 4, part1d.htm
type: Minor Head
broader: Telegraphs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will have the following sub-heads (Viz.)

Funds under Treasury Single Account System
type: Concept
created: 2018-08-07
modified: 2022-05-23
type: Major Head
alternative label: Funds for Autonomous Bodies under Treasury Single Account System
history note: Renamed from 'Funds for Autonomous Bodies under Treasury Single Account System' to 'Funds under Treasury Single Account System' on 2022-05-23 via Correction Slip Nos. 985-986
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 914-915

Modernisation of Police Force
type: Concept
created: 2025-06-18
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4055
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 1062

Special Excise Duties
type: Concept
type: Minor Head
broader: Shareable Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and other undertakings
type: Concept
type: Minor Head
broader: Electrical Engineering Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Entertainment Expenses
type: Concept
type: Minor Head
broader: President
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public sector and other undertakings
type: Concept
type: Minor Head
broader: Other Engineering Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Nuclear Power Generation
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Power Projects
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Machinery and Equipment
narrower: Fuel
narrower: Waste Management
narrower: Fast Breeder Reactor.
narrower: Investments in Public Sector and other undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/4801-03-799
narrower: Other Expenditure

Canteen Stores Department
type: Concept
type: Minor Head
broader: Miscellaneous General Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Planning and Development
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2221-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Depreciation Reserve Funds-Railways (Commercial Lines)
type: Concept
source: LMMHA note 1, part4h.htm
type: Minor Head
broader: Depreciation/Renewal Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Interest on the balances of these funds as well as interest and dividends on securities purchased from these funds are also credited to these heads.

Excise duty on generation of power
type: Concept
type: Minor Head
broader: Duties assigned to States
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from UNDP
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Depreciation Reserve Funds- Government Non-Commercial Departments and Undertakings
type: Concept
source: LMMHA note 2, part4h.htm
type: Minor Head
broader: Depreciation/Renewal Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Each fund relating to each Government commercial or non-commercial department/undertaking may be recorded under a distinct sub-head below these minor heads.

Loans to S.D.F.C.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/7052-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Union Territory Goods and Services Tax (UTGST)
type: Concept
created: 2017-06-19
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Chandigarh
narrower: Daman and Diu
narrower: Dadra and Nagar Haveli
narrower: Lakshadweep
narrower: https://data.commonerllp.org/ontology/lmmha/0007-05
narrower: https://data.commonerllp.org/ontology/lmmha/0007-101
narrower: Interest (2)
narrower: Penalty (2)
narrower: https://data.commonerllp.org/ontology/lmmha/0007-104
narrower: Input Tax Credit cross utilisation of UTGST and IGST (4)
narrower: Apportionment of IGST-Transfer-in of Tax Component to UTGST
narrower: Apportionment of IGST-Transfer-in of Interest Component to UTGST
narrower: Apportionment of IGST-Transfer-in of Penalty Component to UTGST
narrower: Sale proceeds of confiscated Goods (5)
narrower: Receipts awaiting transfer to other Minor Heads (6)
narrower: https://data.commonerllp.org/ontology/lmmha/0007-800
narrower: Advance apportionment from IGST
narrower: Other Territory
narrower: Ladakh
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Mint
type: Concept
source: LMMHA note 2, part4.htm
type: Minor Head
broader: Capital Outlay on Currency, Coinage and Mint
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head is divided into the following sub-heads (a) Land (b) Buildings (c) Plant and Machinery and (d) Other expenditure.

101-Service Personnel
type: Concept
created: 2012-06-13
type: Minor Head
broader: 2080- Defence Services-Research & Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

On-shore oil Development and Production
type: Concept
type: Minor Head
broader: Exploration and Production of Crude Oil and Gas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Posts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8672
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Traffic management
type: Concept
type: Minor Head
broader: General Superintendence and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deposits of Educational Institutions
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

06 Police Housing
type: Concept
created: 2012-06-13
type: Sub-Major Head
broader: Housing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Interest
type: Concept
type: Minor Head
broader: Repayment of Loans taken from General Revenues by Telecommunication
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Railways
type: Concept
type: Sub-Major Head
broader: State Provident Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: State Railways Provident Fund
narrower: Transferred Railways Personnel Provident Fund

Ferritic Stainless Steel Coins Account.
type: Concept
type: Minor Head
broader: Coinage Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Flood Control
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Minor Head
broader: General Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Project Management
type: Concept
type: Minor Head
broader: Capital Outlay on Satellite system
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Dadra and Nagar Haveli
type: Concept
created: 2017-06-19
type: Sub-Major Head
broader: Union Territory Goods and Services Tax (UTGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Development and Welfare Funds
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/8229-00-101
narrower: Development Funds For Medical and Public Health Purposes
narrower: https://data.commonerllp.org/ontology/lmmha/8229-00-103
narrower: Development Funds For Animal Husbandry Purposes
narrower: https://data.commonerllp.org/ontology/lmmha/8229-00-105
narrower: https://data.commonerllp.org/ontology/lmmha/8229-00-106
narrower: Funds for Development of Milk Supply
narrower: Mining Areas Development Funds
narrower: https://data.commonerllp.org/ontology/lmmha/8229-00-109
narrower: https://data.commonerllp.org/ontology/lmmha/8229-00-110
narrower: Capital Construction Funds
narrower: https://data.commonerllp.org/ontology/lmmha/8229-00-112
narrower: Port Development Funds-Investment Account
narrower: Mines Welfare Funds
narrower: Cine- Workers Welfare Fund
narrower: Kutch Benevolent Funds
narrower: National Bio-Technological Core Fund
narrower: National Science and Technology Enterpreneurship Development Fund
narrower: Employment Guarantee Fund
narrower: https://data.commonerllp.org/ontology/lmmha/8229-00-120
narrower: Performance Award Fund
narrower: Customs and Central Excise Special Fund for acquisition of anti smuggling equipment etc
narrower: https://data.commonerllp.org/ontology/lmmha/8229-00-123
narrower: National Fund for Control of Drug Abuse.
narrower: Central Resource Pool for Development of North Eastern Region
narrower: Other Development and Welfare Fund
narrower: https://data.commonerllp.org/ontology/lmmha/8229-128
narrower: 126 Development Fund for Tea Sector
narrower: 127 - Prarambhik Shiksha Kosh
narrower: Pradhan Mantri Swasthya Suraksha Nidhi (PMSSN)
narrower: Madhyamik and Uchchatar Shiksha Kosh (MUSK)
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Social and Farm Forestry
type: Concept
source: LMMHA note 1, part2c.htm
type: Minor Head
broader: Forestry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include expenditure relating to grassland schemes, orchards etc, within the forest area. It also includes economic plantations and plantations of quick growing species such as Teakwood, Ecalyptus, Bamboo, Matchwood etc.

Railway Research
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Aeronautical Services
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Civil Aviation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Machinery and Equipment
narrower: Communications
narrower: https://data.commonerllp.org/ontology/lmmha/5053-60-102
narrower: Safety
narrower: Traffic Control
narrower: Other Expenditure

Major Irrigation-Commercial
type: Concept
type: Sub-Major Head
broader: 4701-Capital Outlay on Medium Irrigation (1)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4701-01-001
narrower: Machinery and Equipment
narrower: Suspense

Loans to Cooperatives
type: Concept
type: Minor Head
broader: Storage and Warehousing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Selected area Programmes (including India population project)
type: Concept
type: Minor Head
broader: Family Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: Other Aeronautical Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Defence Services-Coordination & Services (Directorate of Ordnance)
type: Concept
modified: 2024-02-07
type: Major Head
alternative label: Defence Services - Ordnance Factories
history note: Renamed from 'Defence Services - Ordnance Factories' to 'Defence Services-Coordination & Services (Directorate of Ordnance)' on 2024-02-07 via Correction Slip Nos. 1021, 2027
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Sale of surplus and obsolete stores
narrower: https://data.commonerllp.org/ontology/lmmha/0079-00-800
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Highways Permanent Bridges Fees Fund
type: Concept
source: LMMHA note 1, part4h.htm
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/8225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: National Highways Permanent Bridges Fees Fund
scope note: This Fund is constituted out of the proceeds of levy of fees for services rendered relating to the use of permanent bridges costing more than Rs.25 lakhs each, completed and opened to traffic on or after 1st April, 1976 on National highways. The proceeds from the fees shall initially form part of the Consolidated Fund of India under the major head "1054". The expenditure incurred by the State/U.T. Governments for collection of fees shall be reimbursed to that Government at actuals for each bridge subject to a maximum limit of 12% of the total collections effected within the State/UT and shall be debited to the sub-head " Cost of collection of fees payable to State Govt./U.T. Governments" below the major and minor heads "3054- Roads and Bridges -Fees on National Highways permanent Bridges" A sum equal to the amount estimated to be received during a year shall be provided for transfer to the Fund Account by contra debit to the major head "3054 Roads and Bridges" in the account of the Central Government Similarly, the debit initially appearing in accounts on account of cost of collection below the major head "3054" referred to above shall also be relieved by debit to the Fund Account by contra credit to the major head "3054". The procedure prescribed in para 3.4 of the General Direction shall be followed for this purpose. The amount outstanding to the credit of the Fund will be allocated by the Central Government for development of National Highways in the State and Union Territory Governments and the amount so allocated shall, as far as possible, be equal to the net fees collected in the respective States/UTs under these Rules. The allocation so made to the States and Union Territory Governments shall be over and above the normal plan allocation which shall be augmented to the extent of net proceeds as stated above. The proceeds of the fees remaining unutilised at the end of a financial year shall not lapse at the close of that financial year but shall be available fo…

Compassionate allowances
type: Concept
type: Minor Head
broader: Pension
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Advances
type: Concept
type: Minor Head
broader: Loans to Government Servants etc
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Medium Irrigation-Non-Commercial
type: Concept
type: Sub-Major Head
broader: 4701-Capital Outlay on Medium Irrigation (1)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Machinery and Equipment
narrower: https://data.commonerllp.org/ontology/lmmha/4701-04-799

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0801-06
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Labour
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Marketing and Quality Control
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest paid on delayed Refunds of UTGST
type: Concept
created: 2017-11-21
type: Minor Head
broader: Collection Charges under Union Territory Goods and Services Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 875

Assistance to Electricity Boards
type: Concept
source: LMMHA note 5, part2d.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2801-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Recoveries of overpayments of Assistance to Electricity Boards shall be adjusted under distinct sub-head "Deduct-Recoveries of overpayments of Assistance" below this major head.

Tax on distributed income to unit holders
type: Concept
source: LMMHA note 7, part1.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0020
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will be divided into following sub-heads:

Postal Network
type: Concept
source: LMMHA note 1, part4c.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5201
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will have the following sub-heads:-

Research
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2415-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Atomic Minerals
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4861
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Atomic Mineral Division
narrower: https://data.commonerllp.org/ontology/lmmha/4861-02-800

Survey and Utilization of Forest Resources
type: Concept
type: Minor Head
broader: Forestry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Public Sector and Other Undertakings
type: Concept
source: LMMHA note 3, part2b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2216-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1052-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sale of Stamps
type: Concept
source: LMMHA note 1, part1.htm
type: Minor Head
broader: Stamps-Judicial
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes Record Room receipts realised in stamps other than Court Fee Stamps.

Soap
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from the Government of France
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Commuted Pension
type: Concept
type: Minor Head
broader: Provident Fund, Pension and Other Retirement Benefits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans to Development Fund-Commercial Lines
type: Concept
type: Minor Head
broader: Repayment of Loans taken from General Revenues
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sanskrit Education
type: Concept
type: Minor Head
broader: Language Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Land
type: Concept
type: Minor Head
broader: National Capital Region
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Sales and Services of Bhaba Atomic Research Centre
type: Concept
type: Minor Head
broader: Atomic Energy Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Electric Traction
type: Concept
type: Minor Head
broader: Operating expenses-Fuel
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans from the Government of the Kingdom of Belgium
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3452-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Integrated Rural Development programme
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Council of Ministers
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Salary of Ministers and Deputy Ministers
narrower: Sumptuary and other Allowances
narrower: https://data.commonerllp.org/ontology/lmmha/2013-00-104
narrower: Discretionary grant by Ministers
narrower: Cabinet Secretariat
narrower: Prime Minister's Office
narrower: Tour Expenses
narrower: Other Expenditure
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Inland Water Transport
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Landing Facilities
narrower: Workshop Facilities
narrower: https://data.commonerllp.org/ontology/lmmha/5056-00-104
narrower: https://data.commonerllp.org/ontology/lmmha/5056-00-190
narrower: Other Expenditure
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Manufacture
type: Concept
modified: 2024-02-07
type: Minor Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/2079
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip Nos. 1021, 2027

Recovery of percentage charges
type: Concept
source: LMMHA note 4, part1b.htm
type: Minor Head
broader: Office Buildings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: In respect of establishment charges relatable to works done for other Governments, Local Funds, Private Parties etc. recoveries made on percentage basis as determined by Government will be credited to this minor head.

Rural Functional Literacy Programmes
type: Concept
type: Minor Head
broader: Adult Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Transfer/Grants to Union Territory Governments with Legislatures
type: Concept
created: 2017-01-06
type: Sub-Major Head
broader: Grants-in-aid to Union Territory Governments with Legislature
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 824-834

Subsidy
type: Concept
type: Minor Head
broader: Ground water
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Post Office Savings Bank Deposits
type: Concept
type: Minor Head
broader: 8001-National Savings Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Payment of deferred Dividend liability in respect of the period prior to 1978-79
type: Concept
type: Minor Head
broader: Repayment of Loans taken from General Revenues
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Pensions and other Retirement Benefits of President of India
type: Concept
source: LMMHA note 11, part2.htm
type: Minor Head
broader: Civil
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will be sub-divided into the following sub-heads:- This will record leave encashment benefits granted at the time of retirement, termination of service etc.

Extension and Training
type: Concept
type: Minor Head
broader: Soil and Water Conservation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities
type: Concept
modified: 2012-06-13
type: Major Head
alternative label: Capital Outlay on Welfare of Scheduled Castes, Scheduled Tribes and other Backward Classes
history note: Renamed from 'Capital Outlay on Welfare of Scheduled Castes, Scheduled Tribes and other Backward Classes' to 'Capital Outlay on Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities' on 2012-06-13 via Correction Slip Nos. 714-717
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4225-01
narrower: https://data.commonerllp.org/ontology/lmmha/4225-02
narrower: Welfare of Backward Classes
narrower: General
narrower: https://data.commonerllp.org/ontology/lmmha/4225-04
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Cashew
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Acquisition and Expansion of Tonnage
type: Concept
source: LMMHA note 1, part4c.htm
type: Minor Head
broader: Overseas Shipping
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on purchase of ships for departmentally run services.

Assistance to Local Bodies, Municipalities etc.
type: Concept
type: Minor Head
broader: Sewerage and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Nuclear Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Development of Pulses
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4401
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Credits or recoveries
type: Concept
type: Minor Head
broader: Repairs & Maintenance of Plant and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Space Research
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Machinery and Equipment
narrower: Space Technology
narrower: Space Applications
narrower: Space Science
narrower: Housing
narrower: https://data.commonerllp.org/ontology/lmmha/5402-00-800
narrower: Indian National Satellite Systems (INSAT)
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Sub-Major Head
broader: Power
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/0801-80-800

R.M.S.Vans
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5201
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Electric Locomotives
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Motive Power
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Import licence Application fees
type: Concept
type: Minor Head
broader: Foreign Trade and Export Promotion
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Medical Stores Depot (l)
type: Concept
type: Minor Head
broader: Urban Health Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Buildings
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from regulations/consolidations of land holdings and tenancy
type: Concept
source: LMMHA note 1, part1d.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0506
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will include receipts on account of land ceiling for Agricultural Land. Revenue expenditure on account of Land ceiling for Agricultural Land will be recorded under minor head '102 Consolidation of Holdings' below major head “2506 Land Reforms”.

Pay and Accounts Office - Rajya Sabha
type: Concept
type: Minor Head
broader: Parliament
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Drug Prices Equalisation Fund
type: Concept
type: Minor Head
broader: Other Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

190-Loans to Public Sector and Other Undertakings
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6700
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Development of Pulses
type: Concept
type: Minor Head
broader: Loans for Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Works
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0077
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Staff Benefit Fund (Railways Strategic Lines)
type: Concept
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Civil
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on North Eastern Areas
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4552-789
narrower: Scheduled Tribe Sub Plans
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Purchase of Gold and Silver
type: Concept
source: LMMHA note 3, part4.htm
type: Minor Head
broader: Capital Outlay on Currency, Coinage and Mint
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: "Deduct Receipts and Recoveries on Capital Account'' will be sub-head under the relevant minor head, as per paragraph 4.3 of the General Directions. These minor heads have been retained temporarily till the balances (upto 1992-93) are segregated and transferred to the relevant minor heads. (4) (5) The portion of the profit relating to the coins actually circulated during the year should be taken as receipt under the Major Head "0046-Currency, Coinage and Mint", as usual. In case of Import of Blanks which are subsequently embossed for converting them into coins and making them fit for circulation as coins, the cost of the Imported Blanks is to be taken under the minor head "Purchase of Metal" as if the metal has been purchased for the manufacture of coins. The usual procedure of accountal in respect of coins manufactured by the Mint is also to be followed for coins manufactured from Imported Blanks.

123-Special Securities issued to Reserve Bank of India for Maintenance of Value Account in respect of Resurgent India Bonds.
type: Concept
created: 2012-06-13
type: Minor Head
broader: Internal Debt of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Civil and Session Courts
type: Concept
type: Minor Head
broader: Administration of Justice
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Value of Bonus Shares
type: Concept
type: Minor Head
broader: Civil
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Sub-Major Head
broader: Labour, Employment and Skill Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Training of Craftsmen & Supervisors
narrower: Research and Statistics
narrower: Industrial Training Institutes
narrower: Apprenticeship Training
narrower: Other expenditure

Maintenance of Service buildings (other than staff quarters and Welfare buildings)
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Permanent Way and Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4853-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Miscellaneous Remittances
type: Concept
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3252
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Siddha
type: Concept
type: Minor Head
broader: Medical Education. Training and Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

125-Pharamaceutical Research and Development Support Fund
type: Concept
created: 2012-06-13
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Railway Board
type: Concept
source: LMMHA note 1, part2d.htm
type: Minor Head
broader: Indian Railways-Policy Formulation, Direction, Research and Other Miscellaneous Organisation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Further sub-division into sub-heads / detailed heads etc. is available in APP IV to Indian Railways code for the Accounts Department.

Medium Irrigation-Noncommercial
type: Concept
type: Sub-Major Head
broader: 6701-Loans for Medium Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from UNICEF
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest (1)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Integrated Goods and Services Tax (IGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Assistance from the Government of the Kingdom of Belgium
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grading and quality control facilities
type: Concept
type: Minor Head
broader: Marketing and quality control
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Medium Irrigation-Non-Commercial
type: Concept
type: Sub-Major Head
broader: 0701-Medium Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Public Provident Funds
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Public Provident Funds
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other programmes
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2505
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Other Internal Debts
type: Concept
source: LMMHA note 3, part2.htm
type: Minor Head
broader: Interest on Internal Debt.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Separate sub heads may be opened for interest paid on internal debt relating to each autonomous or statutory organisation.

Defence Advances
type: Concept
type: Minor Head
broader: Defence Advances
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Training in mass Communication
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Scheduled Tribe Sub Plans
type: Concept
created: 2012-06-13
type: Minor Head
broader: Capital Outlay on North Eastern Areas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Transactory and Parking Heads

Interest Income on Loans to the PLI policy holders
type: Concept
created: 2012-10-26
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8016
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Cess
type: Concept
type: Minor Head
broader: Coffee
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Income Tax on Union Emoluments including pensions
type: Concept
source: LMMHA note 1, part1.htm
type: Minor Head
broader: Non-Corporate Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divided into following sub-heads:

Municipal Funds
type: Concept
type: Minor Head
broader: Deposits of Local Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Repayment of Loans taken from General Revenues by Telecommunication
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Repayment of Principal
narrower: Interest
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Pensions
type: Concept
source: LMMHA note 5, part2.htm
type: Minor Head
broader: Civil
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes the Following:-

Payments on behalf of Central claims organisation-Pension and Provident Fund
type: Concept
source: LMMHA note 10, part4j.htm
type: Minor Head
broader: Suspense Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These heads have been retained for the purpose of clearing old balances.

Bio-Energy
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0810
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest realised on investment of Cash balances
type: Concept
type: Minor Head
broader: Other Interest receipts of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Gold Monetisation Scheme, 2015
type: Concept
created: 2016-12-15
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 818

Transport of Post Office Mails
type: Concept
type: Minor Head
broader: Coaching Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Consumer Industries
type: Concept
type: Sub-Major Head
broader: Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Sugar
narrower: Textiles
narrower: https://data.commonerllp.org/ontology/lmmha/0852-08-204
narrower: https://data.commonerllp.org/ontology/lmmha/0852-08-205
narrower: Paper and Newsprint
narrower: Others

Ghazipur Opium Factory
type: Concept
source: LMMHA note 1, part2d.htm
type: Minor Head
broader: Opium and Alkaloid Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These minor heads will have the following sub-heads with suitable detailed heads thereunder: - Working Expenses- Management Purchase of Opium Repairs and Maintenance Buildings Machinery and Equipment Suspense Transfer to Depreciation Reserve Fund Other expenditure Deduct-Value of Opium transferred to Alkaloid Works The sub-head "Other expenditure" will include pensions / gratuities and interest on capital and contributions to Funds. The sub-head "Management" will include proportionate expenditure of Bureau of Narcotics recorded under the minor head "Narcotics Control" below the major head "2070-Other Administrative Services".

Self Employment Programmes
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2501
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Swarnajayanti Gram Swarozgar Yojana
narrower: Other Expenditure

Neemuch Alkaloid Works
type: Concept
type: Minor Head
broader: Opium and Alkaloid Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Mineral Exploration
type: Concept
type: Minor Head
broader: Regulation and Development of Mines
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Civil Works
type: Concept
type: Minor Head
broader: Flood Control
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Establishment in offices
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Carriages and Wagons
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

116 Other Specified Works
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Loans from Integrated Rural Development
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Public works Deposits
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Indian Audit and Accounts Department
type: Concept
created: 2023-07-07
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4016
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 1014, 1016

Textiles
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2852-08
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Survey and Investigation
type: Concept
type: Minor Head
broader: Sewerage and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Social Security and Welfare Programmes
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Social Security and Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Other expenditure

Small Coin Depot Remittances
type: Concept
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Bhabha Atomic Research Centre
type: Concept
type: Minor Head
broader: Capital Outlay on Atomic Energy Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Centrally Sponsored Schemes
type: Concept
created: 2017-01-06
type: Sub-Major Head
broader: Grants-in-aid from Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 824-834

Share of net proceeds assigned to States (9)
type: Concept
created: 2017-06-19
modified: 2021-03-17
type: Minor Head
deprecated: true
broader: Integrated Goods and Services Tax (IGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857
was invalidated by: Deleted via Correction Slip No. 953

Goods and Service Tax Appellate Tribunal
type: Concept
created: 2024-12-27
type: Minor Head
broader: Capital Outlay on Other Fiscal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 1043-1045

Railway Pension Fund-Strategic Lines
type: Concept
source: LMMHA note 2, part4h.htm
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These funds has been set up to even out the fluctuating burden of pension payments over the years, that will otherwise arise.

105 Taking over of Line Wires from Department of Telecommunications
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Gross Collection
type: Concept
created: 2012-06-13
type: Minor Head
broader: Gift Tax.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 670-673

Interest on loans from UN
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Services and Supplies
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0076
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Indian Naval Dockyard Workmen's Provident Fund
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8009-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Contributions to General Revenues for Grants to States in lieu of Tax on Railway Passenger Fares
type: Concept
type: Minor Head
broader: Payments to General Revenues
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Relief and Rehabilitation of persons affected by Indo-Pak Conflict 1971
type: Concept
type: Minor Head
broader: Rehabilitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Public Libraries
type: Concept
source: LMMHA note 5, part2b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2205
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include expenditure on public libraries but not expenditure on libraries attached to educational institutions and departments.

Training
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2515
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Collection of Taxes on Wealth, Securities Transaction Tax and Other Taxes
type: Concept
modified: 2012-06-13
modified: 2014-01-24
type: Major Head
alternative label: Collection of Estate Duty, Taxes on Wealth and Gift Tax
alternative label: Collection of Estate Duty, Taxes on Wealth, Gift Tax and Securities Transaction Tax.
history note: Renamed from 'Collection of Estate Duty, Taxes on Wealth and Gift Tax' to 'Collection of Estate Duty, Taxes on Wealth, Gift Tax and Securities Transaction Tax.' on 2012-06-13 via Correction Slip Nos. 681-692
history note: Renamed from 'Collection of Estate Duty, Taxes on Wealth, Gift Tax and Securities Transaction Tax.' to 'Collection of Taxes on Wealth, Securities Transaction Tax and Other Taxes' on 2014-01-24 via Correction Slip Nos. 755-759
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Estate Duty
narrower: Taxes on Wealth
narrower: https://data.commonerllp.org/ontology/lmmha/2031-00-103
narrower: Securities Transaction Tax (1)
narrower: Gift Tax
narrower: Other Taxes (2)
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Factories
type: Concept
type: Minor Head
broader: Stores and Factories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Amount met from Railway Revenue Reserve Fund
type: Concept
modified: 2012-06-13
type: Minor Head
deprecated: true
broader: Payment towards amortisations of over capitalisation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 388

Assistance from the Exim bank of U.S.A.
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Gold Bonds, 1998
type: Concept
type: Minor Head
broader: Interest on Internal Debt.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Trains and reserved Carriages
type: Concept
type: Minor Head
broader: Coaching Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Contributions to General Revenues for assisting the States for financing Safety works
type: Concept
type: Minor Head
broader: Payments to General Revenues
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Coffee
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sports Stadia
type: Concept
type: Minor Head
broader: Sports and Youth Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

107-Archaeological Survey of India
type: Concept
created: 2012-06-13
type: Minor Head
broader: Capital Outlay on Education, Sports, Art and Culture
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Welfare of Minorities
type: Concept
created: 2012-06-13
type: Sub-Major Head
broader: Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 714-717

Deduct-Amount met from Railway Development Fund-Commercial lines
type: Concept
type: Minor Head
broader: Repayment of Loans taken from General Revenues
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Natural Calamities
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4250
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts of Silver refinery
type: Concept
type: Minor Head
broader: Currency, Coinage and Mint
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Heavy Water Production
type: Concept
source: LMMHA note 2, part4c.htm
type: Minor Head
broader: Heavy Water
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record the operational expenses of Heavy Water Plants in operation on gross basis and cost of the finished product at predetermined rates shall be deducted to arrive at the net operational cost.

Others
type: Concept
type: Sub-Major Head
broader: Loans for Plantations
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/6407-60-533
narrower: https://data.commonerllp.org/ontology/lmmha/6407-60-811
narrower: Loans for Cashew
narrower: Loans for Arecanut

104 Bridge Works
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Electric Telegraph earnings
type: Concept
type: Minor Head
broader: Sundry Other Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Cash in Treasuries
type: Concept
type: Minor Head
broader: Cash Balance(l)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Water Supply
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Examinations
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Management of Government Estates
type: Concept
type: Minor Head
broader: Land Revenue
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Local Bodies for Secondary Education
type: Concept
type: Minor Head
broader: Secondary Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Mechanistion and Modernisation of Postal Services
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5201
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Superannuation and Retirement Allowances
type: Concept
type: Minor Head
broader: Civil
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts under the Petroleum Act
type: Concept
source: LMMHA note 1, part1d.htm
type: Minor Head
broader: Petroleum
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will be divided into the sub-heads "Collection by District Authorities" and "Other Collections".

Marine Fisheries
type: Concept
source: LMMHA note 2, part2c.htm
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: In addition to sub-heads, as in Note (1) above, this minor head will have two more sub-heads viz., (i) off-shore fisheries and (ii) Deep sea fisheries. The latter covers pearl and chank fisheries.

Loans to public sector and other Undertakings
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Defence Advances
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Defence Advances
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Sub-Major Head
broader: Plantations
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Jute
narrower: Coconuts
narrower: Cashew
narrower: Cinchona
narrower: Arecanut

Other Loans
type: Concept
source: LMMHA note 4, part4d.htm
type: Minor Head
broader: Day Treasury Bills
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record transactions in respect of loans for construction/ Acquisition of residential/Non-residential buildings constructed by the Government of India missions abroad from foreign branches of Indian financial institutions like L.I.C., Banks etc.

Other Expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4216-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Special Schemes
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6004
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/6004-05-101
narrower: Development of Border Areas.

General
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3051
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Training
narrower: Research and Development
narrower: Assistance to Public Sector and Other Undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/3051-80-800

Management Costs
type: Concept
created: 2012-10-26
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/8016
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4405
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Stores
type: Concept
type: Minor Head
broader: Defence Services-Navy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Plant and Equipment-Electrical
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Plant and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Regulation of other business undertakings
type: Concept
source: LMMHA note 2, part1d.htm
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include receipts from the Administration of Indian Partnership Act, Money Lenders Act, Chit Funds Act, and fees under Insurance Act.

Road Safety
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Road Safety Works-Conversion of Unmanned Level Crossing into Manned Level Crossings
narrower: Road Safety Works-Conversion of Level Crossing into Road over Bridges/Road under Bridge

Forest Deposits
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Public Libraries
type: Concept
source: LMMHA note 1, part4b.htm
type: Minor Head
broader: Art and Culture
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The sub heads under these minor heads will be 'Land', ‘Buildings’, 'Equipment' and other Expenditure.

Voice Frequency Telegraphy
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5225-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Department Advances
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8552
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rashtriya Rifles.
type: Concept
type: Minor Head
broader: Defence Services-Army
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Community Health Centres
type: Concept
type: Minor Head
broader: Rural Health Services-Allopathy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

182-Days-Treasury Bills
type: Concept
source: LMMHA note 6, part4d.htm
type: Minor Head
broader: Internal Debt of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record investment made by all parties other than Reserve Bank of India.

102-Profit Petroleum (2)
type: Concept
created: 2012-06-13
type: Minor Head
broader: Petroleum
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Development of Border Areas
type: Concept
created: 2017-01-06
type: Minor Head
broader: Loans and Advances to Union Territory Governments with Legislature
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 824-834

State Highways
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5054
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Machinery and Equipment
narrower: Bridges
narrower: Road works
narrower: https://data.commonerllp.org/ontology/lmmha/5054-03-799
narrower: Other Expenditure

Receipts from Wireless Planning and Coordination Organisation
type: Concept
modified: 2019-03-19
type: Minor Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/1275
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 926

Rural Labour
type: Concept
source: LMMHA note 8, part2b.htm
type: Minor Head
broader: Labour
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will be divided into the following sub-heads :

Collection Charges under Union Territory Goods and Services Tax
type: Concept
created: 2017-06-19
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Collection Charges
narrower: Other Expenditure
narrower: Interest paid on delayed Refunds of UTGST
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Major Ports
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3051
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Investigation
narrower: https://data.commonerllp.org/ontology/lmmha/3051-01-101
narrower: Port Management
narrower: Dredging and Surveying
narrower: Piloting
narrower: Dockyard and Dry docking
narrower: https://data.commonerllp.org/ontology/lmmha/3051-01-106
narrower: Ferry Services
narrower: https://data.commonerllp.org/ontology/lmmha/3051-01-108
narrower: Other expenditure

Other Receipts
type: Concept
source: LMMHA note 6, part1b.htm
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes recoveries from special Police for supplies made and other receipts.

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0215-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Station Operations
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3003-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans from the Government of United Arab Emirates
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: National Capital Region
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deposits by the Kudremukh Iron ore Company Ltd.
type: Concept
type: Minor Head
broader: Special Deposits and Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Child Welfare
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ghazipur Opium Factory
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0875-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Defence Services Personnel Provident Fund
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8009-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investment in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Sewerage and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deposits received by Government Commercial Undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development Organisations
type: Concept
modified: 2012-06-13
type: Minor Head
deprecated: true
broader: Defence Services-Army
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 388

Launch Services
type: Concept
type: Minor Head
broader: Capital Outlay on Satellite system
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Rubber
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Other Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Air Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Spices
type: Concept
type: Sub-Major Head
broader: Plantations
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Payments against collection of Cess
narrower: https://data.commonerllp.org/ontology/lmmha/2407-04-800

Auxiliary Forces
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: Defence Services-Army
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will include expenditure on Territorial Army, etc.

Police supplied to other parties
type: Concept
source: LMMHA note 2, part1b.htm
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include receipts on account of Police supplied to Private Companies and persons and recoveries on account of village Police, Police supplied to Municipal, Cantonment and Town Funds.

Research and Development
type: Concept
type: Minor Head
broader: Drugs and Pharmaceutical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Securities Issued to Rural Electrification Corporation
type: Concept
type: Minor Head
broader: Special Deposits and Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Miscellaneous-Working expenses
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Hospitality and Entertainment Expenses
narrower: Catering
narrower: Compensation-Claims
narrower: Workmen's and other compensation claims
narrower: Security
narrower: https://data.commonerllp.org/ontology/lmmha/3002-10-106
narrower: Credits or recoveries
narrower: Other expenses
narrower: Deduct-payment from ACSPF for accident compensation

Solar
type: Concept
type: Sub-Major Head
broader: New and Renewable Energy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2810-02-101
narrower: Photovoltaic
narrower: Other expenditure

Inspection
type: Concept
source: LMMHA note 2, part2d.htm
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on inspection, issue of airworthiness certificates, registration of aircrafts and investigation of accidents.

Collection Charges-Taxes on Goods and Passengers
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2045
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Indian Mobile Personal Communication Services
type: Concept
type: Minor Head
broader: Local Telephone systems
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Space Technology
type: Concept
type: Minor Head
broader: Space Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Council of Scientific and Industrial Research
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3425-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Autonomous Bodies and Other Institutions
type: Concept
created: 2019-07-01
type: Minor Head
broader: External Affairs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 933

Loans to Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/7053
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Telecommunication and Electronic Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Telecommunications
narrower: https://data.commonerllp.org/ontology/lmmha/6859-02
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from the Central Republic of Yugoslavia
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Minor Head
broader: Tea
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Programmes
type: Concept
type: Minor Head
broader: Other Social Security and Welfare programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investigation
type: Concept
type: Minor Head
broader: Survey (Botanical)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Energy from Urban and Agricultural Wastes
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fuel
type: Concept
type: Minor Head
broader: Nuclear Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Land Revenue
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Land Revenue/Tax
narrower: Taxes on Plantations
narrower: Rates and Cesses on Land
narrower: Receipts from Management of ex-Zamindari Estates
narrower: https://data.commonerllp.org/ontology/lmmha/0029-00-105
narrower: Receipts on account of Survey and Settlement Operations
narrower: Sale proceeds of Waste Lands and redemption of Land Tax
narrower: Other Receipts
narrower: Deduct-Portion of land Revenue due to Irrigation works
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Chemicals and Pharmaceutical Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Chemical and Pesticides Industries
narrower: Drugs and Pharmaceutical Industries
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Other Scientific Research
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and other undertakings
narrower: Other Loans
narrower: https://data.commonerllp.org/ontology/lmmha/7425-101
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Edible Oils
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2852-08
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rural Family Welfare Service
type: Concept
type: Minor Head
broader: Capital Outlay on Family Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3425-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Education
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2415-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Secondary Adjustment Tax under Section 92CE of Income Tax Act, 1961
type: Concept
created: 2020-02-18
type: Minor Head
broader: Non-Corporate Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 943

Other Receipts
type: Concept
created: 2017-06-30
type: Minor Head
broader: Goods and Services Tax Compensation Cess
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 859-862

Jute
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Soil Conservation
type: Concept
source: LMMHA note 1, part2c.htm
source: LMMHA note 2, part2c.htm
type: Minor Head
broader: Soil and Water Conservation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include schemes relating to desert areas, saline, alkaline and water logged areas, reclamation of ravine, heavy rainfall areas and forest areas, besides bunding works on agricultural lands.
scope note: This will include a sub-head "Water Conservation'.

Suspense
type: Concept
source: LMMHA note 6, part2e.htm
type: Minor Head
broader: General Administration
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Each sub-head will have the following detailed heads :- The liabilities accrued in a month but not discharged in the same month will be credited to 'Demands payable' by debit to the relevant minor head. The payment of such liabilities in the following month will be debited to ‘Demand payable'. Any credit balance relating to a month outstanding at the close of the following month will be transferred to 'Unpaid Wages' by debit to 'Demands Payable'. Pre-paid expenses will be directly debited to 'Pre-paid expenses' under the minor head 'Suspense' and will be transferred to the relevant-minor head in the accounts of the month to which they relate by credit (minus debit) to 'pre-paid expenses'. The sub heads of the nomenclature of the existing minor heads may be opened under the head 'Suspense' as and when necessary.

Official Assignees
type: Concept
type: Minor Head
broader: Administration of Justice
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

002-Data Collection
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2700
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Civil Supplies Scheme
type: Concept
type: Minor Head
broader: Civil Supplies
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts (1)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Central Goods and Services Tax (CGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Direction and Administration
type: Concept
type: Minor Head
broader: Medium Irrigation-Commercial
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Collection Charges-Entertainment Tax
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2045
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5453
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Investments in Public Sector and other Undertakings
narrower: Other Expenditure

Heavy and Medium vehicles
type: Concept
type: Minor Head
broader: Navy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investigation
type: Concept
type: Minor Head
broader: Transmission and Distribution
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Collection Charges
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2040
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sheriffs and Reporters
type: Concept
type: Minor Head
broader: Administration of Justice
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Construction
type: Concept
type: Minor Head
broader: National Capital Region
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Export Trade Deposits
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Public Service Commission
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: UPSC/SSC Examination Fees.
narrower: State PSC Examination Fees.
narrower: Other Receipts.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Non-formal Education
type: Concept
type: Minor Head
broader: Secondary Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Command Area Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Soil and Water Conservation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Pay and Accounts Offices cheques
type: Concept
type: Minor Head
broader: Cheques and Bills
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Steam locomotives
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Motive Power
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: State Capital Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Renewal Funds
type: Concept
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Manures and Fertilisers
type: Concept
type: Minor Head
broader: Loans for Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Water Supply and Sanitation
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Water Supply
narrower: Sewerage and Sanitation
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Broadcasting
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Sound Broadcasting
narrower: https://data.commonerllp.org/ontology/lmmha/0221-02
narrower: https://data.commonerllp.org/ontology/lmmha/0221-104
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Gratuities and Special Contribution to Provident Fund
type: Concept
type: Minor Head
broader: Provident Fund, Pension and Other Retirement benefits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Buildings
type: Concept
type: Sub-Major Head
broader: Public Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Recovery of percentage charges
narrower: https://data.commonerllp.org/ontology/lmmha/0059-60-800

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4216-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Chemicals and Pesticides Industries
type: Concept
type: Sub-Major Head
broader: Loans for Chemical and Pharmaceutical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and other undertakings
narrower: Other Loans

Coroners' Courts
type: Concept
type: Minor Head
broader: Administration of Justice
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Trusts and Endowment
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2049-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from the Government of Hungarian People's Republic
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Electoral Officers
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: Elections
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include expenditure on Chief Electoral Officers of the States and their establishment at State Headquarters and the districts.

Silver Refinery
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2046
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: Miscellaneous General Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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'.

Performance Award Fund
type: Concept
type: Minor Head
broader: Development and Welfare Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5054
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/5054-80-003
narrower: Research
narrower: Investments in public sector and the undertakings
narrower: Other Expenditure

Ancillary Systems
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Telecommunication Engineering Centres
narrower: Training Centres
narrower: Technical and Development Circles
narrower: Stores Depots
narrower: https://data.commonerllp.org/ontology/lmmha/5225-05-205
narrower: Telecommunication Industries
narrower: Posts and Telegraphs Civil Engineering wing
narrower: Telecommunication computer system
narrower: https://data.commonerllp.org/ontology/lmmha/5225-05-209

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Paper and Newsprint
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Expenditure on management of Ex- Zamindari Forest Estates
type: Concept
type: Minor Head
broader: Forestry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Roadworks
type: Concept
type: Minor Head
broader: Roads of Inter State or Economic Importance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Water Supply
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rents
type: Concept
source: LMMHA note 1, part1d.htm
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes receipts from auction of fishing rights.

Live Stock
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1002-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Data Informatics and Innovation Division
type: Concept
modified: 2024-12-27
type: Minor Head
alternative label: Computer Services
broader: Census Surveys and Statistics
history note: Renamed from 'Computer Services' to 'Data Informatics and Innovation Division' on 2024-12-27 via Correction Slip No. 1046
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Issue of Photo Identity - Cards to Voters
type: Concept
type: Minor Head
broader: Elections
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Afforestation
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2501-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Capital Outlay on Satellite system
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Management of ex-Zamindari Estates
type: Concept
type: Minor Head
broader: Land Revenue
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Market Loans
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: Interest on Internal Debt.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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".

Other Urban Development Schemes
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Urban Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/4217-60-050
narrower: Construction
narrower: Machinery and Equipment
narrower: Investments in Public Sector and other Undertakings

Cashew
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Disinvestment Proceeds of Government of India during the period 01-04-2009 to 31-03-2012.
type: Concept
created: 2013-10-17
type: Minor Head
broader: National Investment Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 748

General
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Tourism
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Training
narrower: Promotion and Publicity
narrower: https://data.commonerllp.org/ontology/lmmha/5452-80-190
narrower: https://data.commonerllp.org/ontology/lmmha/5452-80-800

Surveys and Statistics
type: Concept
type: Sub-Major Head
broader: Census Surveys and Statistics
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Gazetter and Statistical Memoirs
narrower: Vital Statistics
narrower: Economic Advice and Statistics
narrower: National Sample Survey Organisation
narrower: Indian Statistical Institute
narrower: Computer Services
narrower: Central Statistical Organisation
narrower: Stale Statistical Agency
narrower: Other expenditure

001-Direction and Administration
type: Concept
created: 2012-06-13
type: Minor Head
broader: 4700-Capital Outlay on Major Irrigation (1)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Grants-in-aid from Central Government
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Non-Plan Grants
narrower: Grants for State/Union Territory Plan Schemes
narrower: Grants for Central Plan Schemes
narrower: Grants for Centrally Sponsored Plan Schemes
narrower: https://data.commonerllp.org/ontology/lmmha/1601-05
narrower: Grants towards contribution to State Disaster Response Fund
narrower: 110 – Grants from National Calamity Contingency Fund
narrower: Centrally Sponsored Schemes
narrower: Finance Commission Grants
narrower: Other Transfer/Grants to States/Union Territories with Legislatures
narrower: Grants to meet Revenue Deficit (1)
narrower: Grants against External Assistance received in kind
narrower: Special Assistance
narrower: Compensation for loss of revenue arising out of implementation of GST
narrower: Grant-in-aid for State Disaster Mitigation Fund
narrower: 104-Grants from Central Road and Infrastructure Fund
narrower: https://data.commonerllp.org/ontology/lmmha/1601-108
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

04- premium received on Disinvestment of Government’s Equity Holdings
type: Concept
created: 2012-06-13
type: Sub-Major Head
broader: Miscellaneous Capital Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Survey and Mapping
type: Concept
type: Minor Head
broader: Regulation and Development of Mines
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Capital Outlay on Other Fiscal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

111-Works
type: Concept
created: 2012-06-13
type: Minor Head
broader: 2080- Defence Services-Research & Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Telephones (Rural)
type: Concept
type: Sub-Major Head
broader: Telecommunication Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Rent and Call Charges
narrower: Other Services and Service Fees
narrower: Suspense
narrower: Other Receipts

State Government Insurance Fund
type: Concept
source: LMMHA note 1, part4g.htm
type: Minor Head
broader: Insurance and Pension Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Receipts from Sheep and Wool development
type: Concept
type: Minor Head
broader: Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to the Urban poor
type: Concept
type: Minor Head
broader: Employment Service
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1275
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other miscellaneous Loans from the Government of U.S.A.
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rubber
type: Concept
type: Sub-Major Head
broader: Plantations
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Payments against collection of Cess
narrower: Other expenditure

Housing
type: Concept
type: Minor Head
broader: Space Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4408-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sale proceeds of unclaimed and damaged goods
type: Concept
type: Minor Head
broader: Sundry Other Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fine Arts Education
type: Concept
type: Minor Head
broader: Art and Culture
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Capital Outlay on Family Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Police Organisations
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4055
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 681-692

Other Loans
type: Concept
type: Minor Head
broader: Drought
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: Rural Electrification
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Coastal Security
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4055
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 681-692

Interest on Loans from the Government of Netherlands
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Welfare of Scheduled Castes
type: Concept
type: Sub-Major Head
broader: Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2225-01-001
narrower: Economic Development
narrower: Assistance to Public Sector and Other Undertakings
narrower: Education
narrower: Health
narrower: Housing
narrower: Special Central Assistance for Scheduled Castes Component Plan

Other Receipts
type: Concept
source: LMMHA note 3, part1d.htm
type: Minor Head
broader: Roads and Bridges
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will also record receipts on accounts of Hire Charges of Machinery & equipment.

Rural Godown programmes
type: Concept
type: Minor Head
broader: Storage and Warehousing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Urban Housing
type: Concept
type: Sub-Major Head
broader: Housing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Assistance to Housing Boards
narrower: https://data.commonerllp.org/ontology/lmmha/2216-02-104
narrower: Assistance to Public Sector and Other Undertakings
narrower: Other expenditure

Inspection
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: Supplies and Disposals
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Railway Safety Works Fund
type: Concept
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Other Engineering Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Coaching Traffic
type: Concept
type: Minor Head
broader: Coaching Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telecommunications License Fee
type: Concept
source: LMMHA note 1, part1d.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1275
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record receipts under the following sub-heads :-

Loans for Crop Husbandry
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Seeds
narrower: Agricultural Farms
narrower: Manures and Fertilisers
narrower: High Yielding Varieties Programmes
narrower: Plant Protection
narrower: Food Grains Crops
narrower: Commercial Crops
narrower: Scheme for small and marginal farmers and Agricultural labourers
narrower: https://data.commonerllp.org/ontology/lmmha/6401-00-111
narrower: Development of Pulses
narrower: Agricultural Engineering
narrower: Development of Oil Seeds
narrower: https://data.commonerllp.org/ontology/lmmha/6401-00-119
narrower: Loans to Public Sector and other undertakings
narrower: Loans to Farming Cooperatives
narrower: https://data.commonerllp.org/ontology/lmmha/6401-00-800
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Transfers within the same Railway
type: Concept
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Currency, Coinage and Mint
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Currency Note Press
narrower: Bank Note Press
narrower: https://data.commonerllp.org/ontology/lmmha/0046-00-103
narrower: Mint Receipts
narrower: Receipts of Silver refinery
narrower: https://data.commonerllp.org/ontology/lmmha/0046-00-226
narrower: Other Receipts
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telex
type: Concept
type: Minor Head
broader: Registration Fees from Prospective Subscribers.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Disposals
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: Supplies and Disposals
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Other Receipts
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Repairs/reconstruction of houses
type: Concept
type: Minor Head
broader: Floods Cyclones
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Manufacture
type: Concept
type: Sub-Major Head
broader: Loans for Iron and Steel Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public sector and Other undertakings
narrower: Other Loans

Subsidiary Health Centres
type: Concept
type: Minor Head
broader: Rural Health Services-Allopathy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Bronze and Copper Coinage Account
type: Concept
type: Minor Head
broader: Coinage Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Agriculture research Stations orchards etc.
type: Concept
type: Minor Head
broader: Agricultural Research and Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Training
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2221-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Income Declaration Scheme, 2016
type: Concept
created: 2016-06-20
type: Minor Head
broader: Other Taxes on Income and Expenditure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 802

110-Other items
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0700
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

125-Special Central Government Securities, issued to NSSF against reinvestment of sums received on redemption of Special Central/State Government Securities
type: Concept
created: 2012-06-13
type: Minor Head
broader: Internal Debt of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Items adjustable in India
type: Concept
source: LMMHA note 1, part4k.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8794
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Assistance for Oceanographic Research
type: Concept
type: Minor Head
broader: Earth System Science
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

03- Disinvestment of Government’s Equity Holdings (10
type: Concept
created: 2012-06-13
type: Sub-Major Head
broader: Miscellaneous Capital Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Assistance to Farmers for purchase of live stock
type: Concept
type: Minor Head
broader: Floods, Cyclones etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Public Health Education
type: Concept
type: Minor Head
broader: Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Storage and Warehousing
type: Concept
type: Sub-Major Head
broader: Capital Outlay on food Storage and Warehousing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Rural Godown programmes
narrower: Investments in Public sector and other Undertakings
narrower: Other expenditure

Fisheries
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Agricultural Research and Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Research
narrower: Education
narrower: https://data.commonerllp.org/ontology/lmmha/4415-05-800

Transfer to Reserve Funds and Deposit Accounts-Calamity Relief Fund'.
type: Concept
type: Minor Head
broader: Calamity Relief Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Secretariate
type: Concept
source: LMMHA note 1, part2b.htm
type: Minor Head
broader: Secretariat-Social Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

108-Indirect Receipts (1)
type: Concept
created: 2012-06-13
type: Minor Head
broader: 0701-Medium Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Schemes of North Eastern Council
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/7602-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Input Tax Credit cross utilisation of SGST and IGST (4)
type: Concept
created: 2017-06-19
type: Minor Head
broader: State Goods and Services Tax (SGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Railway Accident Compensation Safety and Passenger Amenities Fund-Commercial Lines
type: Concept
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public sector and other undertakings
type: Concept
type: Minor Head
broader: Overseas Shipping
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans and Advances to Union Territory Governments with Legislature
type: Concept
modified: 2017-01-06
type: Major Head
alternative label: Loans and Advances to Union Territory Governments
history note: Renamed from 'Loans and Advances to Union Territory Governments' to 'Loans and Advances to Union Territory Governments with Legislature' on 2017-01-06 via Correction Slip Nos. 824-834
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans for Non-Plan Schemes
narrower: Loons for Union Territory plan schemes
narrower: https://data.commonerllp.org/ontology/lmmha/7602-03
narrower: https://data.commonerllp.org/ontology/lmmha/7602-04
narrower: https://data.commonerllp.org/ontology/lmmha/7602-05
narrower: Centrally Sponsored Schemes
narrower: Other Loans to Union Territory (with Legislature) Schemes
narrower: External Assistance received in kind
narrower: Development of Border Areas
narrower: Special Assistance
narrower: Other Loans
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Savings Certificate-Bank series
type: Concept
source: LMMHA note 1, part4g.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Separate sub-heads may be opened for each type of savings certificates, such as Cash Certificates, Savings Certificates of different denominations etc.

Collection Charges - Other Taxes and Duties
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2045
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head includes charges if any, in connection with collection of tobacco vend fees, license fees etc (iv) Other Fiscal Services

Pre-1984-85 Loans
type: Concept
source: LMMHA note 1, part4e.htm
type: Sub-Major Head
broader: Loans and Advances to State Governments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/7601-07-101
narrower: National Loan Scholarship Scheme
narrower: Loans to clear over drafts advanced during 1982-83 and 1983-84
narrower: https://data.commonerllp.org/ontology/lmmha/7601-07-104
narrower: Small Savings Loans
narrower: https://data.commonerllp.org/ontology/lmmha/7601-07-106
narrower: https://data.commonerllp.org/ontology/lmmha/7601-07-107
narrower: Pre 1979-84 consolidated loans
narrower: https://data.commonerllp.org/ontology/lmmha/7601-07-109
narrower: Other Loans
scope note: This sub-major head has been provided to account for the outstanding balance of the central loans advanced to Slates upto 31.3.1984 as on 1.4.85.

Special Police
type: Concept
source: LMMHA note 2, part4.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4055
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head includes expenditure on State Militia, Armed Force, etc.

Other Loans
type: Concept
created: 2017-01-06
type: Minor Head
broader: Loans and Advances to Union Territory Governments with Legislature
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 824-834

Collection Charges-Corporation Tax
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: Collection of Taxes on Income and Expenditure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Meghalaya & Tripura Remittances
type: Concept
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

International Cooperation
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3453
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Equipments
type: Concept
type: Minor Head
broader: Navy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: Administration of Justice
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include pleadership and mukhtiarship examination charges.

General Provident Funds
type: Concept
type: Minor Head
broader: Civil
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: Hydel Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts of state-Head-quarters Police
type: Concept
source: LMMHA note 3, part1b.htm
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: All receipts including fees, fines and forfeitures realised by State Head Quarters Police will be accounted for under this head.

Interest on Loans from I.F.A.D.
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Stationery and Printing
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3225-09
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Cooperatives and other BodiesEach Milk Scheme will be a minor head
type: Concept
source: LMMHA note 2, part2c.htm
source: LMMHA note 4, part2c.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2404
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: (a) Each Milk Supply scheme which has been declared as commercial will be treated as a minor head and will have the following sub-heads with suitable detailed heads thereunder, as may be found necessary, viz:- (b) Milk Supply Schemes which are not declared as commercial will however be treated as sub-head below the Minor Head “Diary Development Projects”.
scope note: National Diary Development Board will be a Sub-head under this minor Head.

Loans to public sector and other undertakings
type: Concept
type: Minor Head
broader: Food
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Coffee
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: Ordnance Factories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Inland Water Transport
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/3056-00-003
narrower: Hydrographic Survey
narrower: Navigation
narrower: https://data.commonerllp.org/ontology/lmmha/3056-00-105
narrower: https://data.commonerllp.org/ontology/lmmha/3056-00-190
narrower: Other expenditure
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telecommunication Capital Reserve Fund
type: Concept
type: Minor Head
broader: Capital Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State Excise
type: Concept
source: LMMHA note 1, part1.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Country Spirits
narrower: https://data.commonerllp.org/ontology/lmmha/0039-00-102
narrower: https://data.commonerllp.org/ontology/lmmha/0039-00-103
narrower: https://data.commonerllp.org/ontology/lmmha/0039-00-104
narrower: Foreign Liquors and spirits
narrower: Commercial and denatured spirits and medicated wines
narrower: Medicinal and toilet preparations containing alcohol, opium etc.
narrower: Opium, hemp and other drugs
narrower: Fines and confiscations
narrower: https://data.commonerllp.org/ontology/lmmha/0039-00-800
scope note: The minor heads below this major head will record receipts from excise duties and other related receipts, for accountal of receipts on account of sale of liquor etc. undertaken as a trading operation by the States. Please see Note (4) below the major head" 1475 Other General Economic services".
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

103-Subventions from Central Road and Infrastructure Fund
type: Concept
modified: 2022-12-19
type: Minor Head
alternative label: Subventions from Central Road Fund
broader: Other Deposits
history note: Renamed from 'Subventions from Central Road Fund' to '103-Subventions from Central Road and Infrastructure Fund' on 2022-12-19 via Correction Slip Nos. 996-1003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans from the Government of Denmark
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sewerage and Sanitation
type: Concept
type: Sub-Major Head
broader: Water Supply and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Receipts from Sewerage Schemes
narrower: Fees, Fines etc.
narrower: Services and Service Fees
narrower: Other Receipts

Capital Outlay on Family Welfare
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Rural Family Welfare Service
narrower: Urban Family Welfare Services
narrower: Maternity and Child Health
narrower: Services and supplies
narrower: https://data.commonerllp.org/ontology/lmmha/4211-00-108
narrower: https://data.commonerllp.org/ontology/lmmha/4211-00-190
narrower: Other expenditure
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Land Ceilings (Other than agricultural land)
type: Concept
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Health Security se National Security Cess
type: Concept
created: 2026-01-28
type: Minor Head
broader: Other Taxes and Duties on Commodities and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 1081

Sale of timber and other forest produce
type: Concept
source: LMMHA note 1, part1d.htm
type: Minor Head
broader: Forestry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will include receipts on sale of timber and other produce removed from forest by Government and consumers and purchasers, drift and waif wood and confiscated forest produce.

Other expenditure
type: Concept
type: Minor Head
broader: Telecommunication and Electronic Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Capital Outlay on Earth System Science
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to State Governments Written Off in terms of recommendations of the 8th Finance Commission
type: Concept
type: Minor Head
broader: Miscellaneous General Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Appropriation to Railway Capital Fund.
type: Concept
type: Minor Head
broader: Appropriation from Railway Surplus
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to I.C.A.R
type: Concept
type: Minor Head
broader: Forestry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Capital Outlay on Fertilizer Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans to Government Servants
type: Concept
created: 2017-07-13
type: Minor Head
broader: Interest Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 865

Administrators General and Official Trustees
type: Concept
type: Minor Head
broader: Administration of Justice
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Duties
type: Concept
type: Minor Head
broader: Non-Shareable Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Superannuation and retiring pension
type: Concept
type: Minor Head
broader: Provident Fund, Pension and Other Retirement Benefits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

80-General
type: Concept
created: 2012-06-13
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other Railways
type: Concept
type: Sub-Major Head
broader: Indian Railways-Strategic Lines Revenue Receipt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4221-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Medical and Public Health
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Urban Health Services-Allopathy
narrower: Urban Health Services-Other systems of medicine
narrower: Rural Health Services-Allopathy
narrower: Rural Health Services-Other Systems of medicine
narrower: Medical Education, Training and Research
narrower: Public Health
narrower: General
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Depreciation Renewal Reserve Funds
type: Concept
type: Minor Head
broader: Interest on Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Scheme for Debt relief to farmers.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2435-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Minor Irrigation
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Surface Water
narrower: Ground water
narrower: General
narrower: 03 Maintenance
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Secondary and Higher Education Cess
type: Concept
created: 2012-06-13
type: Minor Head
broader: Customs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 618-632

Loans from the National Bank for Agricultural and Rural Development
type: Concept
type: Minor Head
broader: Internal debt of the State Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Development of Backward Areas
type: Concept
type: Sub-Major Head
broader: Other Loans to Industries and Minerals
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and other Undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/6885-02-800

Telephone Exchange (Automatic)
type: Concept
type: Minor Head
broader: Local Telephone systems
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Soil and Water Conservation
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Soil Survey and Testing
narrower: Soil Conservation
narrower: Land Reclamations and Development
narrower: Other Loans
narrower: Water Conservation
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Mines Welfare Funds
type: Concept
source: LMMHA note 7, part4h.htm
type: Minor Head
broader: Development and Welfare Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: "Mica Mines Welfare Fund", "Coal Mines Labour Housing and General Welfare Fund", "Coal Mines Central Rescue Station Fund", "Kerala Mining Areas Welfare Fund" "Salt Mines Welfare Fund" etc. will appear as distinct sub heads under this minor head.

India Security Press,Nasik
type: Concept
source: LMMHA note 2, part1b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0047
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record receipts under the following sub-heads :-

State Compensatory Afforestation Fund (SCAF)
type: Concept
created: 2018-07-03
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 911

Land Revenue/Tax
type: Concept
type: Minor Head
broader: Land Revenue
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on other Special Areas Programmes
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Dangs District
narrower: Backward Areas
narrower: Tribal Areas
narrower: Ladakh Autonomous Hill Development Council
narrower: Jharkand Area Autonomous Council
narrower: Others
narrower: 06- Border area development
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Local Fund Audit
type: Concept
type: Minor Head
broader: Treasury and Accounts Administration
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Investments in General Financial Institutions
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Aeronautical Services
type: Concept
type: Sub-Major Head
broader: Civil Aviation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Communications
narrower: Navigation and Air Route Services
narrower: Safety
narrower: Traffic Control
narrower: https://data.commonerllp.org/ontology/lmmha/3053-60-800

Edible Oils
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Minor Head
broader: Exploration and Production of Crude Oil and Gas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

University and Higher Education
type: Concept
type: Sub-Major Head
broader: General Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2202-03-001
narrower: https://data.commonerllp.org/ontology/lmmha/2202-03-102
narrower: Government Colleges and Institutes
narrower: https://data.commonerllp.org/ontology/lmmha/2202-03-104
narrower: Faculty Development Programme
narrower: Text Books Development
narrower: Scholarships
narrower: Institutes of higher learning
narrower: Other expenditure

Assistance from WHO
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Construction
type: Concept
type: Minor Head
broader: Other Urban Development Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telecommunication Deposits
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8447
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Services and Service Fees
type: Concept
source: LMMHA note 1, part1d.htm
type: Minor Head
broader: Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will include services and service fees for veterinary services and animal health.

Others
type: Concept
type: Sub-Major Head
broader: Loans for other Social Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Labour
narrower: Other Loans

GST Refunds made by Centre on Behalf of States/UTs
type: Concept
created: 2021-02-19
type: Minor Head
broader: Suspense Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 952

Education
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2415-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Public Libraries
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0202-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2415-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Collection of Taxes on Income and Expenditure
type: Concept
source: LMMHA note 1, part2.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2020-00-001
narrower: Collection Charges-Income Tax
narrower: Collection Charges-Corporation Tax
narrower: https://data.commonerllp.org/ontology/lmmha/2020-00-103
narrower: Collection Charges-Agriculture Income Tax
narrower: Collection Charges-Taxes on Professions, Trades Callings and Employment.
narrower: Collection Charges-Interest Tax Act-1974
narrower: Collection charges-Hotel Receipt Tax
narrower: Interest paid on delayed refunds of disputed tax.
narrower: Authority for Advance Rulings
narrower: https://data.commonerllp.org/ontology/lmmha/2020-00-901
narrower: Collection Charges-Expenditure Tax
narrower: Collection Charges- Other Taxes
narrower: 108- Interest on refunds (3)
narrower: 110-Service charges on refunds through Electronic Clearing Service
narrower: Collection Charges-Corporate Tax
scope note: 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.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Public Sector Bank Suspense
type: Concept
source: LMMHA note 4, part4j.htm
type: Minor Head
broader: Suspense Accounts (Postal)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please see Note (4) below major head "8659-Suspense Accounts (Defence)".

Transportation.
type: Concept
type: Minor Head
broader: Defence Services-Army
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Plant and Equipment - Mechanical
type: Concept
type: Minor Head
broader: Repairs & Maintenance of Plant and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Air Craft Industries
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4858
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Research and Development
narrower: Investment in Public Sector and Other undertakings
narrower: Other Expenditure

States' Share of Basic Union Excise Duties
type: Concept
source: LMMHA note 1, part2f.htm
type: Minor Head
broader: Payment of States' Share of Union Excise Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will include States' share of additional excise duties on mineral products.

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4225-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Road and Infrastructure Cess
type: Concept
created: 2018-04-13
type: Minor Head
broader: Union Excise Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 899

Other Miscellanous expenses
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3003-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Central additive to Tribal sub-plan
type: Concept
type: Minor Head
broader: Grants for Central Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Mines Labour Welfare Remittances
type: Concept
source: LMMHA note 5, part4k.htm
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Separate sub-heads may be opened for "Coal" and other Mines labour Welfare Remittances.

Maintenance and Repairs
type: Concept
type: Minor Head
broader: Integrated Development of Small and Medium Towns
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Central Goods and Services Tax (CGST)
type: Concept
created: 2017-06-19
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Tax (1), (2)
narrower: Interest (1)
narrower: Penalty (1)
narrower: Fees (1)
narrower: Input Tax Credit cross utilisation of CGST and IGST (3)
narrower: Apportionment of IGST-Transfer-in of Tax Component to CGST
narrower: Apportionment of IGST-Transfer-in of Interest Component to CGST
narrower: Apportionment of IGST-Transfer-in of Penalty Component to CGST
narrower: Sale proceeds of confiscated Goods (4)
narrower: Receipts awaiting transfer to other Minor Heads (5)
narrower: Other Receipts (1)
narrower: Share of net proceeds assigned to States (6)
narrower: Advance apportionment from IGST
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Ghazipur Opium Factory
type: Concept
type: Minor Head
broader: Opium and Alkaloid Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Opium, hemp and other drugs
type: Concept
source: LMMHA note 2, part1.htm
type: Minor Head
broader: State Excise
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes cocaine

Maintenance of permanent Way and Works
type: Concept
type: Minor Head
broader: Repairs and Maintenance of permanent Way and Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

03 Maintenance
type: Concept
created: 2012-06-13
type: Sub-Major Head
broader: Minor Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Public Provident Funds
type: Concept
type: Minor Head
broader: Public Provident Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

"Trusts Created by the Edavagai Rights Acquistion Act, 1955"
type: Concept
type: Minor Head
broader: Trusts and Endowments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

052-Machinery and Equipment
type: Concept
created: 2012-06-13
type: Minor Head
broader: 4700-Capital Outlay on Major Irrigation (1)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Net Receipts from other Telephone Administrations
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1225-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Bridge Works
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Educational facilities
type: Concept
type: Minor Head
broader: Staff Welfare and Amenities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ways and Means Advances for Plan Schemes
type: Concept
type: Minor Head
broader: Ways and Means Advances
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Defence
type: Concept
created: 2021-12-09
type: Sub-Major Head
broader: Miscellaneous Capital Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 976

Direction and Administration
type: Concept
type: Minor Head
broader: Welfare of Scheduled Tribes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the International Bank for Reconstruction and Development
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Minor Irrigation
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Surface Water
narrower: https://data.commonerllp.org/ontology/lmmha/4702-00-102
narrower: Other Expenditure
narrower: Micro Irrigation
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Appropriation to Depreciation Reserve Fund
type: Concept
type: Minor Head
broader: Appropriation to Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Market Loans
type: Concept
created: 2017-07-13
type: Minor Head
broader: Interest Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 865

Penalties
type: Concept
created: 2012-06-13
type: Minor Head
broader: Hotel Receipts Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 618-632

Trade Representation
type: Concept
source: LMMHA note 1, part2e.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3453
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on Trade Commissioners abroad.

Statistics
type: Concept
type: Minor Head
broader: Capital Outlay on other General Economic Services.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assam & Tripura Remittances
type: Concept
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Cadet Corps.
type: Concept
type: Minor Head
broader: Defence Services-Army
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Integrated Development of Small and Medium Towns
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Urban Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Land
narrower: https://data.commonerllp.org/ontology/lmmha/4217-03-051
narrower: Machinery and Equipment
narrower: Investments in Public sector and other Undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/4217-03-799
narrower: Other expenditure

Transactions with Bangladesh
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8660
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Atomic Minerals
type: Concept
type: Minor Head
broader: Loans for Atomic Energy Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Primary Education Cess
type: Concept
created: 2012-06-13
modified: 2012-06-13
type: Minor Head
alternative label: 504-Education Cess
broader: https://data.commonerllp.org/ontology/lmmha/0044
history note: Renamed from '504-Education Cess' to 'Primary Education Cess' on 2012-06-13 via Correction Slip Nos. 618-632
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Drugs and Pharmaceutical Industries
type: Concept
type: Sub-Major Head
broader: Loans for Chemical and Pharmaceutical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and other undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/6857-02-800

Assistance to Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Water Supply
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Technical Schools
type: Concept
source: LMMHA note 1, part4b.htm
type: Minor Head
broader: Technical Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The sub heads under these minor heads will be 'Land', ‘Buildings’, 'Equipment' and other Expenditure.

Assistance from UN
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Scheme for small and marginal farmers and Agricultural labourers
type: Concept
type: Minor Head
broader: Loans for Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Economic Development
type: Concept
type: Minor Head
broader: Welfare of Backward Classes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

118-Universal Service Obligation Fund
type: Concept
created: 2012-06-13
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other Offices
type: Concept
source: LMMHA note 2, part2e.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3451
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: See Note (2) under "2052- Secretariat-General Services",

Other expenditure
type: Concept
type: Minor Head
broader: Integrated Development of Small and Medium Towns
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Geological Survey of India
type: Concept
type: Sub-Major Head
broader: Non ferrous Mining and metallurgical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Training
narrower: Research and Development
narrower: Investigation
narrower: Survey and Mapping
narrower: Mineral Exploration
narrower: Other Explorations
narrower: Other expenditure

Other Loans
type: Concept
type: Minor Head
broader: Cement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Vice President
type: Concept
type: Sub-Major Head
broader: President, Vice President/ Governor, Administrator of Union Territories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Secretariat
narrower: Discretionary Grants
narrower: Other Expenditure

Rail cars, Ferry steamers and other maintenance expenses
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Motive Power
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

103-Compensation to Service provider for Universal Service Obligation
type: Concept
created: 2012-06-13
modified: 2019-03-19
type: Minor Head
deprecated: true
broader: Other Communication Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388
was invalidated by: Deleted via Correction Slip No. 926

Other expenditure
type: Concept
type: Minor Head
broader: AirPorts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Post Office Recurring Deposits
type: Concept
type: Minor Head
broader: 8001-National Savings Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Maintenance and Repairs
type: Concept
type: Minor Head
broader: State Capital Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Housing
type: Concept
source: LMMHA note 1, part2b.htm
type: Minor Head
broader: Welfare of Backward Classes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This Minor head will include provision of house site to landless members of Scheduled Castes, Scheduled Tribes and Backward Classes.

Interest on Loans from the International Bank for Reconstruction and Development
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Landing Facilities
type: Concept
type: Minor Head
broader: Capital Outlay on Inland Water Transport
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Soil and Water Conservation
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/2402-00-101
narrower: Soil Conservation
narrower: Land reclamation and Development
narrower: Extension and Training
narrower: Other expenditure
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Public sector and other undertakings
type: Concept
type: Minor Head
broader: Family Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Agricultural Farms
type: Concept
source: LMMHA note 2, part2c.htm
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include expenditure on commercial farms and experimental farms other than seed farms (vide Note (1) above).

Others
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Plantations
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Jute
narrower: Coconuts
narrower: Cashew
narrower: https://data.commonerllp.org/ontology/lmmha/4407-60-829

Loans to Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Welfare of Backward Classes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Systems
type: Concept
type: Minor Head
broader: Medical Education Training and Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: State Excise
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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".

Deposits Towards Payment of Estate Duty
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8342
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Insurance Fund
type: Concept
type: Minor Head
broader: Bhopal Gas Leak Disaster Relief Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct- Expenditure met from Capital Reserve Fund
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tibetan Refugees
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6235-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Army Personnel (including Reservists)
type: Concept
type: Minor Head
broader: Defence Services-Army
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

12.08% Government of India Compensation (Project Exports to Iraq) Bonds, 2001
type: Concept
source: LMMHA note 7, part4d.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6001-12
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: When the bonds are issued, the full nominal value of the bonds will be credited under this minor head per contra debit to a minor head '137-Suspense Account -Redemption of 12.08% Government of India compensation (Project Exports to Iraq) Bonds, 2001 below the major head '8663- Accounting Adjustment Suspense'. Also please see Note (4) below the major head '8663 Accounting Adjustment Suspense'. On redemption of bonds the amount will be debited under this minor head after making necessary budget provision of that year.

Tax (1), (2)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Central Goods and Services Tax (CGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Balance of Goa, Daman and Diu
type: Concept
type: Minor Head
broader: Balance Account of Union Territories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Open Wire and Courier Systems
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5225-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fisheries Cooperatives
type: Concept
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Promotion and Publicity
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other repairs and Maintenance
type: Concept
type: Minor Head
broader: Repairs and Maintenance of permanent Way and Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Taxes on Income levied under State Laws (Sikkim)
type: Concept
source: LMMHA note 6, part1.htm
type: Minor Head
broader: Non-Corporate Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will be operated only in the State Section of Accounts in Sikkim.

Famine Relief Fund
type: Concept
source: LMMHA note 1, part4h.htm
type: Minor Head
broader: Famine Relief Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: In States where this statutory fund is styled under a different name such as " West Bengal Famine Insurance Fund" in West Bengal, the nomenclature of this minor head may be modified accordingly. When more than one fund other than this statutory fund is in operation in any State e.g. Famine Fund Deposit Account (Bihar) each such fund may be exhibited under a separate sub-head, below this minor head. The account of this fund may be exhibited under the following distinct sub-heads: - Receipts Transfers from the revenue account Interest receipts. Gain on realization of securities Other receipts Payments Transfers to the revenue account. Transfers to general balances for repayment of debt. Transfers to the general balance for financing loans to cultivators etc. Loss on realization of securities. Other payments. Wherever it is decided to transfer amount from this fund to general balance either for repayment of debt or for financing loans to cultivators etc. such amounts shall be debited to the sub-heads "Transfers to general balance for repayment of debt" and "Transfers to general balances for financing loans to cultivators etc." respectively by per contra credit to "8680- Miscellaneous Government Account-Ledger Balance Adjustment account".

Assistance from the Government of Japan
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Locomotives
type: Concept
type: Minor Head
broader: Rolling Stock
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Luggage
type: Concept
type: Minor Head
broader: Coaching Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of Netherlands
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Clean Energy Fund
type: Concept
created: 2012-06-13
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 694-696

Civilians
type: Concept
type: Minor Head
broader: Defence Services-Navy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Food Storage and Warehousing
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/0408-00-101
narrower: Storage and Warehousing
narrower: Nutrition and Subsidiary Food
narrower: Receipts on account of World for Food Programme commodities under Project No.259
narrower: Other Receipts
narrower: Warehousing Development and Regulation Receipts
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Recovery of percentage charges
type: Concept
source: LMMHA note 4, part1b.htm
type: Minor Head
broader: Other Buildings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: In respect of establishment charges relatable to works done for other Governments, Local Funds, Private Parties etc. recoveries made on percentage basis as determined by Government will be credited to this minor head.

Other Loans
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Maintenance and Repairs
type: Concept
type: Minor Head
broader: Other Urban Development Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Works
type: Concept
type: Minor Head
broader: Research & Development Organisation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants for Centrally Sponsored Plan Schemes
type: Concept
type: Sub-Major Head
broader: Grants-in-aid to State Governments (l)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3601-04-104

Interest from Departmental Commercial Undertakings
type: Concept
source: LMMHA note 4, part1b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0049-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will accommodate the interest on Capital at charge of departmentally run commercial undertakings, which is adjusted by book transfer.

Sale of Gold by Public auction
type: Concept
source: LMMHA note 4, part1.htm
type: Minor Head
broader: Customs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The minor head shall record the gross sale proceeds of gold sold by public auction by the Reserve Bank of India. The conversion charges payable to Bombay Mint and the expenditure to be reimbursed to R.B.I. and other incidental expenses on the sale of gold by auction would be accounted for under the new sub head "Deduct - other charges" to be opened under this minor head.

Centre and Kerala
type: Concept
type: Minor Head
broader: Inter State Settlement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Desert Development Programme
type: Concept
type: Minor Head
broader: Loans for Special programmes for Rural Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Relief Measures
type: Concept
source: LMMHA note 2, part2b.htm
type: Minor Head
broader: Rehabilitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will include expenditure on relief measures, as distinct from relief and rehabilitation schemes.

Reserve Bank Suspense
type: Concept
source: LMMHA note 5, part4j.htm
type: Minor Head
broader: Suspense Accounts (Defence)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This head will be operated for inter Government Settlement through RBI (CAS) Nagpur by issuing advices. Other transactions in respect of RBI which need to be kept under Suspense will also be accommodated under this head. This minor head is also operated for the reversal of erroneous debits passed on by PAO, Supply to the Controller of Defence Accounts by issue of advice through RBI, CAS, Nagpur. Also see Notes (6) & (7) below Major head "8658-Suspense Accounts".

Afforestation
type: Concept
type: Minor Head
broader: Floods, Cyclones etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Supply of Fodder
type: Concept
type: Minor Head
broader: Floods, Cyclones etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telecommunicanons
type: Concept
source: LMMHA note 1, part4j.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8675
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This is merely an adjusting head and records the net results of cash transactions and adjustment with the Reserve Bank pending eventual transfer to the sector "N. Cash Balance-Deposits with the Reserve Bank".

Light Houses and light ships
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5051
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Construction and Development of Light Houses
narrower: Construction and Development of other Navigational Aids
narrower: Suspense
narrower: Other Expenditure

Other expenditure
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

133- Interest on Recapitalisation Bonds- Other Government Controlled Banking entities
type: Concept
created: 2020-07-30
type: Minor Head
broader: Interest Payments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 945

Loans for Petroleum
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/6802-01
narrower: Refining and Marketing of Oil and Gas
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Listeners' Research
type: Concept
type: Minor Head
broader: Television
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

137- Electrical Multiple Unit/Mainline Electrical Multiple Units Services
type: Concept
modified: 2012-06-13
type: Minor Head
alternative label: EMU Coaches
broader: Indian Railways-Strategic Lines-Working Expenses
history note: Renamed from 'EMU Coaches' to '137- Electrical Multiple Unit/Mainline Electrical Multiple Units Services' on 2012-06-13 via Correction Slip No. 388
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and other Undertakings
type: Concept
source: LMMHA note 1, part4e.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6875-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head is intended to record loans granted for the Machinery and Engineering Industries, which cannot be accommodated under any of the other minor heads, such as, loans to "Engineers (India) Ltd", "National Buildings Construction Corporation Ltd." etc.

Deposits of Railways
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Indian Railway Deposits
narrower: IRCA-Employees' Provident Fund
narrower: Contributory IRCA-Employees' Provident Funds-Investment Account
narrower: Non Contributory IRCA-Employees' Provident Funds-Investment Account
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense Account for purchases etc. abroad
type: Concept
source: LMMHA note 10, part4j.htm
type: Minor Head
broader: Suspense Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These heads have been retained for the purpose of clearing old balances.

Other expenditure
type: Concept
type: Minor Head
broader: Trading Institutions
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct amount met from - Capital Reserve Fund
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5201
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government Of United Kingdom
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Overhead Charges and profits recovered on work done for outside parties and or sales of stores
type: Concept
type: Minor Head
broader: Sundry Other Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Defence
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8672
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Anti sea erosion Project
type: Concept
type: Minor Head
broader: Flood Control
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public sector and other Undertakings
type: Concept
type: Minor Head
broader: Marketing and Quality Control
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: Capital Outlay on Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Sub-Major Head
broader: Medical and Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Health Statistics & Evaluation
narrower: https://data.commonerllp.org/ontology/lmmha/2210-80-798
narrower: Other expenditure

Receipts from Ferry Services
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1051-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments of net corpus as on 31st October, 2009, in dated securities
type: Concept
created: 2012-10-26
type: Sub-Major Head
broader: Investments of Post Office Insurance Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Other Expenditure
type: Concept
type: Minor Head
broader: District & Other Roads
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Co-operation
type: Concept
source: LMMHA note 1, part2c.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/2425-00-003
narrower: Research and Evaluation
narrower: Audit of Co-operatives
narrower: https://data.commonerllp.org/ontology/lmmha/2425-00-105
narrower: Assistance to multipurpose rural co-operatives
narrower: https://data.commonerllp.org/ontology/lmmha/2425-00-107
narrower: Assistance to other co-operatives
narrower: Agriculture Credit Stabilisation fund
narrower: Assistance to Public Sector and Other Undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/2425-00-277
narrower: https://data.commonerllp.org/ontology/lmmha/2425-00-800
scope note: This major head will cover only such expenditure on co-operative ventures, which are of a Composite/General Type and cannot be properly identified with and classified under any of the various functional heads.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Elections
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Election Commission
narrower: Electoral Officers
narrower: Preparation and Printing of Electoral rolls
narrower: https://data.commonerllp.org/ontology/lmmha/2015-00-104
narrower: Charges for conduct of elections to Parliament
narrower: Charges for conduct of elections to State/Union Territory Legislature
narrower: https://data.commonerllp.org/ontology/lmmha/2015-00-107
narrower: Issue of Photo Identity - Cards to Voters
narrower: Charges for conduct of election to Panchayats/local bodies.
narrower: Other Expenditure
narrower: 110-delimitation Commission
narrower: Electronic Voting Machines
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Establishment in offices
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Plant and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Urban Development
type: Concept
source: LMMHA note 1, part1c.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/0217-01
narrower: National Capital Region
narrower: Integrated Development of Small and Medium Towns
narrower: https://data.commonerllp.org/ontology/lmmha/0217-04
narrower: https://data.commonerllp.org/ontology/lmmha/0217-60
scope note: Separate minor heads may be opened for receipts from any Urban Development Scheme other than those provided for. This major head will not include receipts from Urban Housing Schemes, which will be recorded under the major head "0216 Housing".
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rural Employment Guarantee Funds
type: Concept
created: 2012-06-13
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: National Rural Employment Guarantee Fund
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 593-595

103-Sale of water for other purposes
type: Concept
created: 2012-06-13
type: Minor Head
broader: 0701-Medium Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Government Employees Insurance Schemes
type: Concept
source: LMMHA note 1, part1c.htm
type: Minor Head
broader: Other Social Security and Welfare Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please see note (7) below major head "2235"

Direction and Administration
type: Concept
type: Minor Head
broader: Rural Electrification
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Equipments
type: Concept
type: Minor Head
broader: Air Force
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Railway Cheques
type: Concept
source: LMMHA note 3, part4j.htm
type: Minor Head
broader: Cheques and Bills
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The minor head will be divided into following sub-heads : These sub-heads are further divided into two detailed heads -

Urban Family Welfare Services
type: Concept
type: Minor Head
broader: Capital Outlay on Family Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and other undertakings
type: Concept
type: Minor Head
broader: Cement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Integrated Development of Small and Medium Towns
type: Concept
type: Sub-Major Head
broader: Urban Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Receipts from Municipalities
narrower: Other Receipts

Other Loans
type: Concept
type: Minor Head
broader: Paper and Newsprint
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Pay and Accounts Offices
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: Treasury and Accounts Administration
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Expenditure on Pay and Accounts Offices accredited to a particular department will be recorded under the major head for that department

Interest Suspense
type: Concept
type: Sub-Major Head
broader: State Provident Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Interest Suspense Account

Surcharge
type: Concept
created: 2015-05-07
type: Minor Head
broader: Miscellaneous Tax Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 782-785

Loans to Public sector and Other Undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/7052-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

504-Debt awaiting adjustment to loans from IBRD (2)
type: Concept
created: 2012-06-13
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other Investments
type: Concept
created: 2012-10-26
type: Minor Head
broader: Investments of Post Office Insurance Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Gratuities
type: Concept
type: Minor Head
broader: Pension
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct amount met from Capital Fund.
type: Concept
type: Minor Head
broader: Deduction of Expenditure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in public sector and other undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4852-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Afforestation and Ecology Development programme.
type: Concept
type: Minor Head
broader: Afforestation and Ecology Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Santacruz Electronic Export Processing Zone
type: Concept
type: Minor Head
broader: Foreign Trade and Export Promotion
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Appropriation
type: Concept
source: LMMHA note 2, part4h.htm
type: Minor Head
broader: Appropriation for reduction or avoidance of Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This head will be closed to "8680- Miscellaneous Government Account-Ledger Balance Adjustment Account".

Additional Excise Duties on indigenous motor spirit
type: Concept
source: LMMHA note 7, part1.htm
type: Minor Head
broader: Non-Shareable Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The receipts to the extent of 50% would be converted into a statutory cess and transferred to the Central Road Fund. 30% of the Fund would be transferred to the State Governments for development and maintenance of State Roads.

Catering
type: Concept
type: Minor Head
broader: Miscellaenous Working Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Collection Charges-Taxes on Professions, Trades Callings and Employment.
type: Concept
type: Minor Head
broader: Collection of Taxes on Income and Expenditure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Housing Boards
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: Transmission and Distribution
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Passengers
type: Concept
type: Minor Head
broader: Coaching Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to other Cooperatives
type: Concept
type: Minor Head
broader: Loans for Cooperation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3401
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0077
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Integrated Rural Development programme
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2501
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2501-01-001
narrower: Training (Will cover TRYSEM Training of Rural Youth for self employment)
narrower: https://data.commonerllp.org/ontology/lmmha/2501-01-101
narrower: Other expenditure

General Superintendence and Services
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3002-01-108
narrower: Financial Mangement
narrower: Personnel Management
narrower: Materials Management
narrower: Way and Works Management
narrower: Rolling Stock Management
narrower: Electrical Management
narrower: Signal and Telecommunication Management
narrower: Traffic Management

Training
type: Concept
source: LMMHA note 6, part2b.htm
type: Minor Head
broader: Family Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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

Treasury and Accounts Administration
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Training
narrower: Directorate of Accounts and Treasuries
narrower: Pay and Accounts Offices
narrower: Treasury Establishment
narrower: Local Fund Audit
narrower: Other expenditure
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Rural Employment Guarantee Fund
type: Concept
created: 2012-06-13
type: Minor Head
broader: Rural Employment Guarantee Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 593-595

Fabrication of Equipment
type: Concept
type: Minor Head
broader: Atomic Energy Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Diesel/Gas Power Generation
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Power Projects
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Machinery and Equipment
narrower: Investments in Public Sector and other undertakings
narrower: Suspense
narrower: Other Expenditure

Other Receipts
type: Concept
source: LMMHA note 1, part1d.htm
source: LMMHA note 3, part1d.htm
type: Minor Head
broader: Telephones (Rural)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: See Note (1) below Major Head 1201.
scope note: This Minor head- will include the following items for which distinct sub-heads may be opened.

Other Receipts
type: Concept
type: Minor Head
broader: Diesel/Gas Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: Diesel/Gas Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tax (1), (2)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Integrated Goods and Services Tax (IGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Other expenditure
type: Concept
type: Minor Head
broader: General Financial Institutions
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Sub-Major Head
broader: Ecology and Environment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3435-60-800

Commissioners
type: Concept
type: Minor Head
broader: District Administration
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
source: LMMHA note 6, part2.htm
type: Minor Head
broader: Civil
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include cost of remittance by money order, of pensions debitable to this major head.

Funds for Development of Milk Supply
type: Concept
type: Minor Head
broader: Development and Welfare Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Relief and Rehabilitation of Displaced persons and Repatriates
type: Concept
type: Minor Head
broader: Rehabilitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public sector and other undertakings
type: Concept
type: Minor Head
broader: Roads and Bridges
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tourist Transport
type: Concept
type: Minor Head
broader: Tourist Infrastructure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investment of NIF – UTI Asset Management Company Private Ltd.
type: Concept
created: 2012-06-13
type: Minor Head
broader: Capital Outlay on Investment of National Investment Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 655-662

National Programmes
type: Concept
type: Minor Head
broader: Loans for Rural Employment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Adjustment in Debt Settlement with Pakistan
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8660
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Explosives
type: Concept
type: Minor Head
broader: Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Dandakaranya Development Scheme
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6235-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Minor Irrigation
type: Concept
type: Minor Head
broader: Desert Development Programme
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State Lotteries
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0075
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

125 - Discount allowed on Market Stabilization Scheme Deposit of money in the bank
type: Concept
created: 2012-06-13
type: Minor Head
broader: Interest Payments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Deduct-Recoveries from other Deptts
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2079
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head is intended to account for the recoveries made from R&D Organisation, Inspection Organisation, M.E.S. etc.

Production of Nutritious Foods and Beverages
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2236
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Production of Nutritious Beverages
narrower: Fortifications of foods
narrower: Assistance to Public Sector and Other Undertakings
narrower: Other expenditure

Interest on Loans from the Agency for International Development -U.S.A.
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ordinary Collections
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0032-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Public Libraries
type: Concept
type: Minor Head
broader: Art and Culture
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Civilians
type: Concept
source: LMMHA note 1, part1b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0076
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Ordnance Stores (2) Clothing Stores (3) Mechanical transport vehicles and connected stores, recoveries on account of services rendered by M.T. units to Non-Military Depts., and others. Total Sub-Head C D. Medical and veterinary stores Sale proceeds of surplus etc., stores, value of stores issued on payment and other miscellaneous receipts. E. Engineer stores (E.S.Ds.) - Sale proceeds of surplus, etc., stores, value of stores issued on payment and other miscellaneous receipts.

Direction and Administration
type: Concept
type: Minor Head
broader: Nuclear Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

14 – Government Contribution for Defined Contribution Pension Scheme
type: Concept
created: 2012-06-13
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Government Primary Schools
type: Concept
type: Minor Head
broader: Elementary Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Transport Equipment Industries
type: Concept
type: Minor Head
broader: Engineering Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Central Assistance for Scheduled Castes Component Plan
type: Concept
type: Minor Head
broader: Welfare of Scheduled Castes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
source: LMMHA note 6, part2e.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3225-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Each sub-head will have the following detailed heads :- The liabilities accrued in a month but not discharged in the same month will be credited to 'Demands payable' by debit to the relevant minor head. The payment of such liabilities in the following month will be debited to ‘Demand payable'. Any credit balance relating to a month outstanding at the close of the following month will be transferred to 'Unpaid Wages' by debit to 'Demands Payable'. Pre-paid expenses will be directly debited to 'Pre-paid expenses' under the minor head 'Suspense' and will be transferred to the relevant-minor head in the accounts of the month to which they relate by credit (minus debit) to 'pre-paid expenses'. The sub heads of the nomenclature of the existing minor heads may be opened under the head 'Suspense' as and when necessary.

Other expenditure
type: Concept
type: Minor Head
broader: Water Supply
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Air Ports
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Civil Aviation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Aerodromes
narrower: Investments in Public Sector and Other undertakings
narrower: Other Expenditure

Station Operations
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3002-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans from the Government Of United Kingdom
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Preparation and Printing of Electoral rolls
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: Elections
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Health and Welfare Services
type: Concept
type: Minor Head
broader: Staff Welfare and Amenities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deposits by MTNL for financing Telecommunication Projects
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8342
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Indian Railway Deposits
type: Concept
type: Minor Head
broader: Deposits of Railways
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for public sector and other undertakings
type: Concept
type: Minor Head
broader: Loans for Petro-Chemical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts awaiting transfer to other Minor Heads (6)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Union Territory Goods and Services Tax (UTGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Rural Development
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4515
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Repairs and restoration of damaged office buildings
type: Concept
type: Minor Head
broader: Floods Cyclones
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: Water Supply
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Adult Education
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6202-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Bio-energy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Miscellaneous
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2049-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Commercial Lines-Revenue Works
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3004
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Amount Transferred from Major Head 5002

Investments in Public sector and other Undertakings
type: Concept
type: Minor Head
broader: Integrated Development of Small and Medium Towns
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Regulation of Foreign Exchange
type: Concept
type: Minor Head
broader: Other Fiscal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Housing Boards
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6216-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Tourist Infrastructure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from International Rice Research Institute
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Pre-partition receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0075
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Security Paper Mill
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2046
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These minor heads will be divided into the following sub-heads to record working expenses and other expenditure with suitable detailed heads there under. (vi,vii, and viii do not form part of working expenditure)

Grants from I.C.A.R
type: Concept
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

H.F. Radio systems
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5225-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

105-Navigation receipts
type: Concept
created: 2012-06-13
type: Minor Head
broader: 0701-Medium Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Interest on Revenue Reserve Funds
type: Concept
type: Minor Head
broader: Interest on Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Certification of Cinematographic Films for public exhibition
type: Concept
source: LMMHA note 6, part2b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2205
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This Minor Head will record expenditure on Film Censoring.

Railway Development Fund-Commercial Lines
type: Concept
source: LMMHA note 1, part4h.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8117
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This Fund has been set up for financing expenditure on the following items: The details of expenditure to be booked under items (a), (b) and (c) above are given in the explanatory notes Nos. 47, 48 and 49 respectively in Appendix-xi to the Indian Railway Code for Accounts Department, Part I (Third Reprint. 1957). Interest on the balances of this fund as well as interest and dividends on securities purchased from this fund are also credited to this fund.

Deduct-Refunds
type: Concept
type: Minor Head
broader: Coaching Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

112 – Discontinued National Savings Deposit Schemes.
type: Concept
created: 2012-06-13
type: Minor Head
broader: 8001-National Savings Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

General
type: Concept
created: 2012-06-13
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Computerisation
narrower: Railway Research
was generated by: Inserted via Correction Slip No. 388

Others
type: Concept
type: Sub-Major Head
broader: 6701-Loans for Medium Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/6701-60-190
narrower: Other Loans

Sale of Land and property
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0075
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sovereign Gold Bond Scheme, 2015
type: Concept
created: 2016-12-15
type: Minor Head
broader: Internal Debt of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 818

Diesel/Gas Power Generation
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2801
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Investigation
narrower: Machinery and Equipment
narrower: Suspense
narrower: Other expenditure Each Diesel/Gas Power Scheme

Health Schemes
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3401
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Rural Employment
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Other Programmes
narrower: National Programmes
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Surcharge
type: Concept
source: LMMHA note 3, part1.htm
type: Minor Head
broader: Non-Corporate Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divided into the following sub-heads: Advance payment of tax. Deductions of Tax at source. Self-assessment Collections. All other collections. Deduct-Refunds.

Loans to Public Sector and other undertakings
type: Concept
type: Minor Head
broader: Drugs and Pharmaceutical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Central Plan Schemes
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6004
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/6004-03-321
narrower: Other Loans

Investments in Public Sector and other undertakings
type: Concept
type: Minor Head
broader: Diesel/Gas Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public sector and other undertakings
type: Concept
type: Minor Head
broader: Films
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Thorium Extraction
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4861-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Works
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2079
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2221-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Demands payable
narrower: https://data.commonerllp.org/ontology/lmmha/3002-13-129
narrower: Miscellaneous advances

Capital Outlay on food Storage and Warehousing
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4408-01
narrower: Storage and Warehousing
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Manures and Fertilisers
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4401
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Maintenance of Bridge work and Tunnels including over/under bridges
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Permanent Way and Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Gain by Exchange
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0075
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Sub-Major Head
broader: Other Special Area Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

107 – Compensation to meet revenue loss on introduction of VAT
type: Concept
created: 2012-06-13
type: Minor Head
broader: Grants-in-aid to State Governments (l)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Issue of Special Bonds to Fertilizers Companies as compensation towards fertilizer subsidy
type: Concept
created: 2012-06-13
type: Minor Head
broader: Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 637-654

Collection of Other Taxes on Property and Capital Transactions
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2035-00-101
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Taxes and Duties on Commodities and Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Entertainment Tax
narrower: https://data.commonerllp.org/ontology/lmmha/0045-00-102
narrower: Tax on Railway passenger fares
narrower: Foreign Travel Tax
narrower: Luxury Tax
narrower: Tax on Postal Articles
narrower: Inland Air travel tax
narrower: Receipts under Education Cess Act.
narrower: Receipts under Health Cess Act
narrower: Receipts under the Water (Prevention and Control of Pollution) Cess Act
narrower: Taxes on Advertisement exhibited in Cinema Theatres
narrower: Receipts from Cesses Under Other Acts
narrower: Receipts under Raw Jute Taxation Acts
narrower: Receipts under the Sugarcane (Regulations, Supply and Purchase Control) Act
narrower: Forest Development Tax
narrower: Foreign Exchange Conservation (Travel) Tax.
narrower: Receipts under Research and Development Cess Act, 1986.
narrower: Other Receipts
narrower: 118 – Cable Tax
narrower: https://data.commonerllp.org/ontology/lmmha/0045-901
narrower: https://data.commonerllp.org/ontology/lmmha/0045-119
narrower: Health Security se National Security Cess
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

004-Research
type: Concept
created: 2012-06-13
type: Minor Head
broader: 4700-Capital Outlay on Major Irrigation (1)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Manufacture of Sera/Vaccine
type: Concept
source: LMMHA note 8, part2b.htm
type: Minor Head
broader: Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will include expenditure on Pasteur Institute.

Loans from the Government of Russian Federation
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

800 – Other Receipts
type: Concept
created: 2012-06-13
type: Minor Head
broader: Income and Expenditure of National Small Savings Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Assistance from New Zealand
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other General Economic Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3475-00-101
narrower: Regulation of Patents, Designs and Trade Marks
narrower: https://data.commonerllp.org/ontology/lmmha/3475-00-103
narrower: https://data.commonerllp.org/ontology/lmmha/3475-00-105
narrower: Regulation of Weights and Measures
narrower: https://data.commonerllp.org/ontology/lmmha/3475-00-107
narrower: https://data.commonerllp.org/ontology/lmmha/3475-00-108
narrower: Nehru Rozgar Yojana.
narrower: https://data.commonerllp.org/ontology/lmmha/3475-00-110
narrower: Exchange Loss under Resurgent India Bonds
narrower: Regulation of Other Business Undertakings
narrower: Land Ceilings (other than agricultural land)
narrower: https://data.commonerllp.org/ontology/lmmha/3475-00-798
narrower: https://data.commonerllp.org/ontology/lmmha/3475-00-800
narrower: Fees to Portfolio Managers for management of investments from National Investment Fund
narrower: Debt Relief Schemes
narrower: 112-Exchange Loss under India Millenium Deposits
narrower: https://data.commonerllp.org/ontology/lmmha/3475-115
narrower: https://data.commonerllp.org/ontology/lmmha/3475-116
narrower: Commission for Gold Monetisation Scheme, 2015
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Sub-Major Head
broader: Housing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Training
narrower: Machinery and Equipment
narrower: Building Planning and Research
narrower: Assistance to Housing Boards, Corporations etc
narrower: Assistance to Public Sector and Other Undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/2216-80-800

Investigation
type: Concept
type: Minor Head
broader: Diesel/Gas Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Civil Aviation
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Air Services
narrower: Air Ports
narrower: Other Aeronautical Services
narrower: https://data.commonerllp.org/ontology/lmmha/5053-80
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance for repairs/reconstruction of Houses
type: Concept
type: Minor Head
broader: Floods, Cyclones etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sale proceeds of confiscated Goods (5)
type: Concept
created: 2017-06-19
type: Minor Head
broader: State Goods and Services Tax (SGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Signalling and Telecommunication Works
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Collection Charges
type: Concept
created: 2017-06-19
type: Minor Head
broader: Collection Charges under Central Goods and Services Tax & Integrated Goods and Services Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Pradhan Mantri Poshan Shakti Nirman (PM-Poshan)
type: Concept
modified: 2012-06-13
modified: 2022-12-30
type: Minor Head
alternative label: Institutes of higher learning
alternative label: National Programme of Mid Day Meals in Schools
broader: General Education
history note: Renamed from 'Institutes of higher learning' to 'National Programme of Mid Day Meals in Schools' on 2012-06-13 via Correction Slip Nos. 637-654
history note: Renamed from 'National Programme of Mid Day Meals in Schools' to 'Pradhan Mantri Poshan Shakti Nirman (PM-Poshan)' on 2022-12-30 via Correction Slip No. 1004
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Coir Industries
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4851
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

125 Road Safety Works-Conversion Of Level Crossings Into Road Over Bridges/Road Under Bridge
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Primary Education Cess
type: Concept
created: 2012-06-13
modified: 2012-06-13
type: Minor Head
alternative label: 504-Education Cess
broader: https://data.commonerllp.org/ontology/lmmha/0020
history note: Renamed from '504-Education Cess' to 'Primary Education Cess' on 2012-06-13 via Correction Slip Nos. 618-632
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Integrated Rural Energy Planning Programme
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2501
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Training
narrower: Development of Design and Approach for Area bound Block level IRE Projects
narrower: Project Implementation
narrower: Monitoring

Plastics
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Civil Aviation
type: Concept
source: LMMHA note 8, part2d.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3053-01
narrower: AirPorts
narrower: Other Aeronautical Services
narrower: General
narrower: Schemes for NE Region
scope note: Planes purchased by State Governments for use of high dignitaries should be classified as part of the general administrative expenditure of the Government and not under this major head.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure.
type: Concept
source: LMMHA note 5, part4.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4055
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The expenditure on barbed wire fencing should be classified under this minor head. This would also record expenditure on capital expenditure relating to Central Bureau of Investigation.

108-Safeguard Duty
type: Concept
created: 2012-06-13
type: Minor Head
broader: Customs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Backward Areas
type: Concept
type: Sub-Major Head
broader: Other Special Area Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Advance apportionment from IGST
type: Concept
created: 2018-03-31
type: Minor Head
broader: Central Goods and Services Tax (CGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 895

Investigation
type: Concept
type: Minor Head
broader: Hydel Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Estate Duty
type: Concept
modified: 2014-01-24
type: Minor Head
deprecated: true
broader: Collection of Taxes on Wealth, Securities Transaction Tax and Other Taxes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip Nos. 755-759

Mining
type: Concept
source: LMMHA note 1, part1d.htm
type: Minor Head
broader: Iron and Steel Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The following will be the sub-heads:

Finance Commission Grants
type: Concept
created: 2017-01-06
type: Sub-Major Head
broader: Grants-in-aid from Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 824-834

Other Services and Service Fees
type: Concept
source: LMMHA note 2, part1d.htm
type: Minor Head
broader: Telephones (Rural)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Suitable sub-heads may be opened for recording service fees for different types of services rendered. The following are some of the items covered by this minor head :-

Light Houses and Light Ships
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3051
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Light Houses - Working Expenses
narrower: Light Ships - Working Expenses
narrower: https://data.commonerllp.org/ontology/lmmha/3051-03-800

Sound Broadcasting
type: Concept
type: Sub-Major Head
broader: Broadcasting
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Commercial Services
narrower: Receipts from Journals
narrower: Other Receipts

Fire Protection and Control
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0070-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Light Houses and Lightships
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans from the European Economic Community
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans to Electricity Boards
type: Concept
source: LMMHA note 1, part4e.htm
type: Minor Head
broader: Loans for Power Projects
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Loans to Electricity Boards and other parties earmarked for identifiable thermo-electric (excluding diesel), diesel and Hydro-electric power and their transmission and distribution will be accounted for under the minor heads, "Thermal Power Generation", "Diesel/gas power generation", "Hydel Generation and "Transmission and Distribution" respectively. Other loans to Electricity Boards, not identifiable with any of these minor heads will be accounted for under the minor head "Other Loans to Electricity Boards".

101-Sale of water for irrigation purposes
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0700
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1051-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Distribution of nutritious food and beverages
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rent and Call Charges
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1225-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

251-Assistance from Global Fund to Fight AIDS, Tuberculosis & Malaria (GFATM)
type: Concept
created: 2012-06-13
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

800-Other Expenditure
type: Concept
created: 2012-06-13
type: Minor Head
broader: 2080- Defence Services-Research & Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other Deposits
type: Concept
source: LMMHA note 2, part4i.htm
type: Minor Head
broader: Defence Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include "Trust interest account".

Loans for Centrally Sponsored Plan Schemes
type: Concept
type: Sub-Major Head
broader: Loans and Advances to State Governments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Purchase and Supply of Stationery Stores
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: Stationery and Printing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include expenditure on Stationery Office.

Adult Education
type: Concept
type: Minor Head
broader: General Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
source: LMMHA note 6, part2b.htm
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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".

Other Engineering Industries
type: Concept
type: Minor Head
broader: Engineering Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ship-Building Industries
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4858
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4858-04-004
narrower: Investment in Public Sector and Other undertakings
narrower: Other Expenditure

Goods & Services Tax Network (GSTN): Special Purpose Vehicle (SPV)
type: Concept
created: 2012-10-26
type: Minor Head
broader: Other Fiscal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Union Excise Duties
type: Concept
source: LMMHA note 1, part1.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Shareable Duties
narrower: Duties assigned to States
narrower: Non-Shareable Duties
narrower: https://data.commonerllp.org/ontology/lmmha/0038-04
narrower: Other Receipts’
narrower: https://data.commonerllp.org/ontology/lmmha/0038-112
narrower: 108 – National Calamity Contingent Duty (8)
narrower: https://data.commonerllp.org/ontology/lmmha/0038-109
narrower: 110-Additional Duty of Excise on Tea and Tea Waste (10)
narrower: 111 – Additional Duty of Excise on Pan Masala and Certain Tobacco Products
narrower: Primary Education Cess
narrower: 901- Share of net proceeds assigned to States (8)
narrower: Secondary and Higher Education Cess
narrower: Infrastructure Cess
narrower: Road and Infrastructure Cess
narrower: Agriculture Infrastructure and Development Cess
scope note: 'Deduct-Refunds and Draw-backs' will appear as distinct sub-head under each of the minor heads below the duty Sub-Major heads. The sub- head 'Deduct-Refunds' will appear under the minor heads below the sub-major heads"04 Cesses on Commodities" and "60, other Receipts".
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Railway Account Suspense
type: Concept
type: Minor Head
broader: Suspense Accounts (Telecommunication)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

O.Y.T Deposits
type: Concept
type: Minor Head
broader: Telecommunications
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Correctional Homes
type: Concept
type: Minor Head
broader: Other Social Security and Welfare Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

States(l)
type: Concept
source: LMMHA note 3, part4j.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8675
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will be divided into the following sub heads:- (a) Treasury (b) Head Quarters and (c) CAS-Reserve Bank.

Navy
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Defence Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Land
narrower: Aircraft and aeroengine
narrower: Heavy and Medium vehicles
narrower: Other Equipments
narrower: https://data.commonerllp.org/ontology/lmmha/4076-02-202
narrower: Naval Fleet
narrower: Naval Dockyards/Projects.

Entertainment Charges
type: Concept
type: Minor Head
broader: External Affairs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Accounts between Civil & Civil
type: Concept
type: Sub-Major Head
broader: Exchange Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

102-State Savings Bank Deposits (1)
type: Concept
created: 2012-06-13
type: Minor Head
broader: 8031-Other Savings Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Deduct-Recoveries for supply made to - Air Force
type: Concept
modified: 2024-02-07
type: Minor Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/2079
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip Nos. 1021, 2027

Plant and Equipment -Signalling
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Plant and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State Disaster Response Fund – Investment Accounts
type: Concept
modified: 2012-06-13
modified: 2014-06-24
type: Minor Head
deprecated: true
alternative label: Calamity Relief Fund - Investment Account.
broader: General and other Reserve Funds
history note: Renamed from 'Calamity Relief Fund - Investment Account.' to 'State Disaster Response Fund – Investment Accounts' on 2012-06-13 via Correction Slip Nos. 699-703
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 772

Other Receipts
type: Concept
source: LMMHA note 1, part1d.htm
source: LMMHA note 5, part1d.htm
type: Minor Head
broader: Postal Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Joint Postal and Telecommunication receipts may be accounted for under the minor head 'Other receipts' under a distinct sub-head prior to their allocation, and on their allocation, the amounts may be transferred to the concerned minor heads/sub- heads below '1201 Postal Receipts' and '1225-Telecommunication Receipts' as the case may be.
scope note: This will include receipts from sale of publications and forms and proceeds from sale of waste paper, dead stock etc., in respect of office furniture and other miscellaneous items.

Signalling and Telecommunication
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Taking over of lines from P&T
narrower: https://data.commonerllp.org/ontology/lmmha/5002-06-160
narrower: Others

Receipts from community Radio and T.V. Sets
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0220-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Concession Fee
type: Concept
created: 2019-12-20
type: Minor Head
broader: Civil Aviation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 942

A.I.S Officers' Group Insurance Scheme
type: Concept
source: LMMHA note 12, part4j.htm
type: Minor Head
broader: Suspense Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Deductions/recoveries towards Central Government Employees Group Insurance Scheme made from A.I.S. Officers of a State cadre shall be classified under the sub-head "Subscriptions" pending adjustment by State Accountant General against advance payments made by the State Governments to the Central Government. The advance payments made by the State Governments to the Centre Government shall be classified under the sub-head payment to Central Government of the subscriptions in respect of A.I.S. Officers Group Insurance Scheme.

Plant and Equipment-Telecommunication
type: Concept
type: Minor Head
broader: Repairs & Maintenance of Plant and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Dredging and Surveying
type: Concept
source: LMMHA note 3, part2d.htm
type: Minor Head
broader: Major Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on Dredging and Survey Organisation, operation of dredgers and also payments to other parties for dredging and survey works.

Border Management
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4055
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 681-692

Salt
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General and Other Reserve Funds of Govt Commercial Departments/Undertakings
type: Concept
source: LMMHA note 1, part4h.htm
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record transactions on account of General Reserve Funds of Government commercial departments such as the General Reserve Fund of Light Houses and Lightships, and Deposits of other Reserve Funds of Government commercial undertakings. Each fund may be recorded under a distinct sub-head.

104-Grants from Central Road and Infrastructure Fund
type: Concept
modified: 2022-12-19
type: Minor Head
alternative label: Grants under the proviso to Article 275of the Constitution
broader: Grants-in-aid from Central Government
history note: Renamed from 'Grants under the proviso to Article 275of the Constitution' to '104-Grants from Central Road and Infrastructure Fund' on 2022-12-19 via Correction Slip Nos. 996-1003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure Each Thermal Power Scheme
type: Concept
source: LMMHA note 2, part2d.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2801-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The sub heads will be (i) "Power House and Ancillary Works", (ii) "Transmission and Distribution'.'

Other expenditure
type: Concept
type: Minor Head
broader: Rehabilitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Heavy Water
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Lakshadweep
type: Concept
created: 2017-06-19
type: Sub-Major Head
broader: Union Territory Goods and Services Tax (UTGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Traffic Facilities-Yard remodelling and Others
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Equated payment on account of Capital outlay on sterling pensions to the Government of India by the State/Union Territory Governments
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: Civil
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: See Note (1) below "4075 Capital Outlay on Miscellaneous General Services".

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2801-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Homeopathy
type: Concept
type: Minor Head
broader: Medical Education Training and Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tourist Accommodation
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3452-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grant-in-aid for State Disaster Mitigation Fund
type: Concept
modified: 2021-06-04
type: Minor Head
alternative label: Grants to meet non-plan revenue deficit
broader: Grants-in-aid from Central Government
history note: Renamed from 'Grants to meet non-plan revenue deficit' to 'Grant-in-aid for State Disaster Mitigation Fund' on 2021-06-04 via Corrigendum to Correction Slip No. 958
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General Insurance Fund
type: Concept
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Education
type: Concept
type: Minor Head
broader: Dairy Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Arecanut
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Housing
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3401
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Secondary Education
type: Concept
type: Minor Head
broader: General Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to credit Cooperatives
type: Concept
type: Minor Head
broader: Loans for Cooperation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Industrial Financial Institutions
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Welfare of Backward Classes
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Economic Development
narrower: Investments in Public Sector and other Undertakings
narrower: Education
narrower: https://data.commonerllp.org/ontology/lmmha/4225-03-282
narrower: Housing
narrower: Other expenditure

General Insurance Fund-Investment Account
type: Concept
source: LMMHA note 1, part4h.htm
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Transactions relating to "Motor Vehicles (Third Party) Insurance Fund' and the corresponding investments should be shown under distinct sub-heads. Also includes transactions pertaining to the following funds which should be recorded under distinct sub heads.

Forestry
type: Concept
type: Minor Head
broader: Loans for Forestry and Wild Life
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

President, Vice President/ Governor, Administrator of Union Territories
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: President
narrower: Vice President
narrower: Governor/Administrator of Union Territories
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rural Health Services
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6210
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Land
type: Concept
source: LMMHA note 1, part4.htm
type: Minor Head
broader: Navy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will record expenditure on acquisition of land other than that required for specific work projects.

Fees for issue of Certificates under WHO-GMP Scheme
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Advance paid to SBI Funds Management Company Ltd. for investment of Rural Postal Life Insurance Funds
type: Concept
created: 2012-10-26
type: Minor Head
broader: Postal Advances
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Flood Control
type: Concept
type: Minor Head
broader: Loans for Flood Control Projects
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4216
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4216-80-001
narrower: Training
narrower: https://data.commonerllp.org/ontology/lmmha/4216-80-052
narrower: Building Planning and Research
narrower: https://data.commonerllp.org/ontology/lmmha/4216-80-190
narrower: Investments in Housing Boards
narrower: Other expenditure

Direction and Administration
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2404
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Rehabilitation Schemes
type: Concept
type: Minor Head
broader: Rehabilitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

102 Railway Safety Fund (Strategic)
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8119
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Pensions to legislators
type: Concept
source: LMMHA note 7, part2.htm
type: Minor Head
broader: Civil
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will have two sub-heads, viz (i) Members of Parliament (ii) Members of State legislatures.

Investments in Public sector and other undertakings
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Census Surveys and Statistics
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Census
narrower: Surveys and Statistics
narrower: Unique Identification Scheme.
narrower: National Sample Survey
narrower: Data Informatics and Innovation Division
narrower: Central Statistics
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of Russian Federation
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4858-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4701-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Central Republic of Yugoslavia
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Shipping Development Fund Committee
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/7052-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Space Applications
type: Concept
type: Minor Head
broader: Space Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

111 – Senior Citizen Savings Scheme, 2004.
type: Concept
created: 2012-06-13
type: Minor Head
broader: 8001-National Savings Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other Expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5053-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Local Telephone systems
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Telephone Exchange (Automatic)
narrower: Telephone Exchanges (Manual)
narrower: Indian Mobile Personal Communication Services
narrower: Inet and Internet

Cinchona
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Discretionary Grants
type: Concept
type: Minor Head
broader: Vice President
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2216-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: Strategic and Border Roads
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Power Projects
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Hydel Generation
narrower: Thermal Power Generation
narrower: Nuclear Power Generation
narrower: Diesel/Gas Power Generation
narrower: Transmission and Distribution
narrower: Rural Electrification
narrower: General
narrower: Fast Breeder Reactor.
narrower: Power Project of Atomic Energy
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3054-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Insurance and Pension Fund
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2049-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

907 - Deduct-Amount met from Railway Capital Fund
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Depreciation
type: Concept
source: LMMHA note 5, part2e.htm
type: Minor Head
broader: Other Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: See Note (7) below the major head "3201 Postal Services".

Other Expenditure
type: Concept
type: Minor Head
broader: Development of Backward Areas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Major Irrigation-Commercial
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Services and Supplies
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0078
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Share of profits from Life Insurance Corporation of India
type: Concept
source: LMMHA note 5, part1b.htm
type: Minor Head
broader: Dividends and Profits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Amounts of dividends and other receipts payable to the Govt. of India by the L.I.C. under the L.I.C. Act, 1956 and the rules and regulations made thereunder which are in the nature of share of profits are recorded under this minor head. (i) General Services

Research and Development
type: Concept
type: Minor Head
broader: Bio-energy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General Insurance Fund-Investment account
type: Concept
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ordnance Factories
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Defence Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Machinery and Equipment
narrower: https://data.commonerllp.org/ontology/lmmha/4076-04-111
narrower: Suspense

Suspense
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3054-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Voluntary organizations
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6225-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Construction (Civil Works)
type: Concept
source: LMMHA note 4, part2e.htm
type: Minor Head
broader: Engineering
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will record the expenditure on the Civil Engineering Wing of the Telecommunication Services.

Suspense
type: Concept
type: Minor Head
broader: Strategic and Border Roads
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General Pool Accommodation
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4216-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Services and Supplies
type: Concept
source: LMMHA note 4, part2b.htm
type: Minor Head
broader: Family Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will cover expenditure under the items: State Sector Central Sector

Customs and Central Excise Special Fund for acquisition of anti smuggling equipment etc
type: Concept
type: Minor Head
broader: Development and Welfare Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Jharkand Area Autonomous Council Fund
type: Concept
type: Minor Head
broader: Deposits of Local Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Staff Welfare and Amenities
type: Concept
type: Sub-Major Head
broader: Indian Railways-Strategic Lines-Working Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3003-09-052
narrower: https://data.commonerllp.org/ontology/lmmha/3003-09-106
narrower: Educational facilities
narrower: Medical Services
narrower: Credits or recoveries
narrower: Health and Welfare Services
narrower: https://data.commonerllp.org/ontology/lmmha/3003-09-800

Capital Construction Funds
type: Concept
type: Minor Head
broader: Development and Welfare Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Posts and Telegraphs Audit Officer
type: Concept
type: Minor Head
broader: Audit
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Jharkand Area Autonomous Council
type: Concept
type: Sub-Major Head
broader: Capital Outlay on other Special Areas Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Indira Awaas Yojana.
type: Concept
created: 2012-06-13
type: Minor Head
broader: Housing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 676-680

Loans under Excise Relief Scheme
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Additional Emoluments (Compulsory Deposit) Act, 1974
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: Other Fiscal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will have the following sub heads: Each of the above three Interest sub-heads will have the following detailed heads:

Interest on External Debt
type: Concept
source: LMMHA note 5, part2.htm
type: Sub-Major Head
broader: Interest Payments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Discount on Loans
narrower: Interest on Loans from Abu Dhabi fund for Arab Economic Development
narrower: Interest on Loans from the Federal Austrian Government.
narrower: Interest on Loans from the Government of the Kingdom of Belgium
narrower: Interest on Loans from the Government of Canada
narrower: Interest on Loans from the Government of Czechoslavak Republic
narrower: Interest on Loans from the Government of Denmark
narrower: Interest on Loans from the European Economic Community
narrower: https://data.commonerllp.org/ontology/lmmha/2049-02-208
narrower: Interest on Loans from the Government of Federal Republic of Germany
narrower: Interest on Loans from the Government of Hungarian People's Republic
narrower: Interest on Loans from the Government of Iraq
narrower: https://data.commonerllp.org/ontology/lmmha/2049-02-212
narrower: https://data.commonerllp.org/ontology/lmmha/2049-02-213
narrower: Interest on Loans from I.F.A.D.
narrower: Interest on Loans from International Monetary Fund
narrower: Interest on Loans from the International Bank for Reconstruction and Development
narrower: https://data.commonerllp.org/ontology/lmmha/2049-02-217
narrower: https://data.commonerllp.org/ontology/lmmha/2049-02-218
narrower: https://data.commonerllp.org/ontology/lmmha/2049-02-219
narrower: Interest on Loans from the Government of Netherlands
narrower: Interest on Loans from the O.P.E.C. Special Fund
narrower: Interest on Loans from the Government of Polish People's Republic
narrower: https://data.commonerllp.org/ontology/lmmha/2049-02-223
narrower: Interest on Loans from Saudi Fund for Development
narrower: Interest on Loans from the Government Of United Kingdom
narrower: Interest on Loans from the Agency for International Development -U.S.A.
narrower: https://data.commonerllp.org/ontology/lmmha/2049-02-227
narrower: Interest on other miscellaneous Loans from the Government of U.S.A.
narrower: https://data.commonerllp.org/ontology/lmmha/2049-02-229
narrower: Interest on Loans from the Government of Russian Federation
narrower: Interest on Loans from the Government of United Arab Emirates
narrower: https://data.commonerllp.org/ontology/lmmha/2049-02-232
narrower: Interest on loans from the Govt. of Sweden
narrower: Interest on loans from Swedish Int. Development Agency (SIDA)
narrower: Interest on loans from UN
narrower: Interest on loans from UNDP
narrower: Interest on loans from UNICEF
narrower: https://data.commonerllp.org/ontology/lmmha/2049-02-238
narrower: Interest on loans from IAEA, Vienna
narrower: Interest on loans from DANIDA
narrower: https://data.commonerllp.org/ontology/lmmha/2049-02-241
narrower: https://data.commonerllp.org/ontology/lmmha/2049-02-242
narrower: Interest on loans under Colombo Plan
narrower: https://data.commonerllp.org/ontology/lmmha/2049-02-244
narrower: Interest on loans from UNFPA
narrower: Interest on loans from International Rice Research Institute
narrower: Interest on loans from Integrated Rural Development
narrower: https://data.commonerllp.org/ontology/lmmha/2049-02-248
narrower: https://data.commonerllp.org/ontology/lmmha/2049-02-249
narrower: Interest on Loans from Government of Spain.
narrower: Management of Debt
scope note: 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".

Centrally Sponsored Schemes
type: Concept
created: 2017-01-06
type: Sub-Major Head
broader: Loans and Advances to Union Territory Governments with Legislature
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 824-834

Observatories and Weather Stations
type: Concept
type: Minor Head
broader: Capital Outlay on Meteorology
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Transportation
type: Concept
type: Minor Head
broader: Defence Services-Navy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State Conveyance and Motor Cars
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: President
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Industries
type: Concept
source: LMMHA note 1, part2d.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Iron and Steel Industries
narrower: Cement and Non-metallic Mineral Industries
narrower: Fertilizer Industries
narrower: https://data.commonerllp.org/ontology/lmmha/2852-04
narrower: Chemical and Pharmaceutical Industries
narrower: Engineering Industries
narrower: Telecommunication and Electronic Industries
narrower: https://data.commonerllp.org/ontology/lmmha/2852-08
narrower: Atomic Energy Industries
narrower: General
narrower: https://data.commonerllp.org/ontology/lmmha/2852-211
narrower: Issue of Special Bonds to Fertilizers Companies as compensation towards fertilizer subsidy
narrower: https://data.commonerllp.org/ontology/lmmha/2852-188
scope note: Each departmental commercial undertaking will appear as a minor head under the sub-major heads appropriate to the nature of industry developed by the undertaking. The minor head for each departmental commercial undertaking may have the following standard sub heads with suitable detailed heads thereunder:- Management Machinery and Equipment Operation and Maintenance Suspense Renewals and Replacements Other expenditure Buildings
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Road Transport
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Lands and Buildings
narrower: Acquisition of Fleet
narrower: Workshop Facilities
narrower: Investments in Public sector and other undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/5055-00-799
narrower: Other Expenditure
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
source: LMMHA note 1, part2d.htm
type: Minor Head
broader: Inland Water Transport
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on Water Transport Directorates, Regional offices etc.

Other Outlays on Industries and Minerals
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Industrial Financial Institutions
narrower: https://data.commonerllp.org/ontology/lmmha/2885-02
narrower: Others
narrower: Industrial Corridors
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of Netherlands
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Minor Head
broader: Wind
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Security Printing Press, Hyderabad
type: Concept
source: LMMHA note 3, part2.htm
type: Minor Head
broader: Other Fiscal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will be divided into the sub heads as mentioned in Foot Note (1) below the Major head 2046.

Discretionary grant by Ministers
type: Concept
type: Minor Head
broader: Council of Ministers
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Industrial Productivity
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Fertilizer Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Cooperative Fertilizer Factories
narrower: Loans to public Sector and other undertakings
narrower: Other Loans
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Afforestation and Ecology Development
type: Concept
type: Sub-Major Head
broader: Forestry and Wild Life
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: National Afforestation and Ecology Development programme.

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Textiles
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Wireless Planning and Coordination Organisation
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1275
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Jharkand Area Autonomous Council
type: Concept
type: Sub-Major Head
broader: Loans for other Special Areas Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Lok Sabha Secretariat
type: Concept
type: Minor Head
broader: Parliament
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Amount met from Railway Revenue Reserve Fund
type: Concept
type: Minor Head
broader: Repayment of Loans taken from General Revenues
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
source: LMMHA note 2, part4c.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5225-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please see Note (6) below the major head ‘3225’.

Others
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Other Agricultural Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Payments to General Revenues
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Dividend to General Revenues
narrower: Contributions to General Revenues for Grants to States in lieu of Tax on Railway Passenger Fares
narrower: Contributions to General Revenues for assisting the States for financing Safety works
narrower: Deduct-Amount met from Railway Revenue Reserve Fund
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Apportionment of IGST-Transfer out of Penalty Component to UTGST (10), (12)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Integrated Goods and Services Tax (IGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Sale of Land-Subsidised Companies
type: Concept
source: LMMHA note 3, part1d.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1001-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: There will be a sub -head for each Railways.

General
type: Concept
source: LMMHA note 1, part2c.htm
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2701
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/2701-80-002
narrower: Training
narrower: https://data.commonerllp.org/ontology/lmmha/2701-80-004
narrower: Survey and Investigation
narrower: Consultancy
narrower: https://data.commonerllp.org/ontology/lmmha/2701-80-052
narrower: Assistance to Public Sector and Other Undertakings
narrower: Suspense
narrower: Other expenditure
narrower: Deduct-amount recovered from other Governments and agencies for common works
scope note: Three sub-heads may be opened under the minor head ‘Direction and Administration' below the sub-major head ‘80-General’ to record the following expenditure :-

Other receipts
type: Concept
type: Minor Head
broader: Stationery and Printing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Agency arrangements of DoP with other Department/ Agencies
type: Concept
created: 2012-06-13
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/8783-101
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 704-708

Other expenditure
type: Concept
type: Minor Head
broader: Films
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rural Housing (Each class of Scheme will be a minor Head)
type: Concept
source: LMMHA note 2, part1c.htm
type: Sub-Major Head
broader: Housing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/0216-03-800
scope note: If the receipts are recurring and substantial the scheme will be classified as a separate minor head, otherwise not.

Public health
type: Concept
type: Minor Head
broader: Floods Cyclones
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Investments in other instruments
type: Concept
created: 2012-06-13
type: Minor Head
broader: Income and Expenditure of National Small Savings Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 618-632

Other Expenses
type: Concept
type: Sub-Major Head
broader: Postal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3201-60-009
narrower: Contribution towards Capital Expenditure
narrower: https://data.commonerllp.org/ontology/lmmha/3201-60-102
narrower: Other expenditure

Apprenticeship Training
type: Concept
type: Minor Head
broader: Training
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and other undertakings
type: Concept
type: Minor Head
broader: Other Industrial Machinery Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Land Reforms
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants in lieu of Tax on Railway Passenger Fares
type: Concept
type: Minor Head
broader: Non-Plan Grants
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Workmen's and other compensation claims
type: Concept
type: Minor Head
broader: Miscellaneous-Working expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Buildings
type: Concept
type: Sub-Major Head
broader: Public Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Construction
narrower: https://data.commonerllp.org/ontology/lmmha/2059-60-052
narrower: Maintenance and Repairs
narrower: Furnishings
narrower: https://data.commonerllp.org/ontology/lmmha/2059-60-104
narrower: https://data.commonerllp.org/ontology/lmmha/2059-60-799
narrower: Other Expenditure

Other Receipts
type: Concept
type: Minor Head
broader: Foreign Trade and Export Promotion
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Farming Cooperatives
type: Concept
type: Minor Head
broader: Loans for Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Trade Tax
type: Concept
source: LMMHA note 4, part1.htm
type: Minor Head
broader: Taxes on Sales, Trade etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Each new tax levied in place of Sales Tax may be booked under this minor head e.g. Trade Tax, commerce Tax etc.

Physical Education
type: Concept
source: LMMHA note 1, part2b.htm
type: Minor Head
broader: Sports and Youth Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Expenditure on Colleges of Physical Education affiliated to Universities or not will be recorded under this minor head.

Paper and Newsprint
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6860
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and Other Undertakings
narrower: Other Loans

Labour
type: Concept
source: LMMHA note 1, part2b.htm
type: Sub-Major Head
broader: Labour, Employment and Skill Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2230-01-001
narrower: Research and Statistics
narrower: Industrial Relations
narrower: Working Conditions and Safety
narrower: https://data.commonerllp.org/ontology/lmmha/2230-01-103
narrower: https://data.commonerllp.org/ontology/lmmha/2230-01-104
narrower: https://data.commonerllp.org/ontology/lmmha/2230-01-105
narrower: Iron/Manganese/Chrome Ore Mines Labour Welfare
narrower: Limestone and Dolomite Mines Labour Welfare
narrower: https://data.commonerllp.org/ontology/lmmha/2230-01-108
narrower: Beedi Workers Welfare
narrower: Cine Workers Welfare
narrower: Social Security for labour
narrower: Rehabilitation of Bonded labour
narrower: Improvements in Working Conditions of Child/Women labour
narrower: https://data.commonerllp.org/ontology/lmmha/2230-01-114
narrower: Rural Labour
narrower: https://data.commonerllp.org/ontology/lmmha/2230-01-195
narrower: https://data.commonerllp.org/ontology/lmmha/2230-01-277
narrower: International Cooperation
narrower: Other expenditure
scope note: 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).

Port Management
type: Concept
source: LMMHA note 2, part2d.htm
type: Minor Head
broader: Major Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on administrative, engineering and other staff, which cannot be adjusted under the other minor heads.

Assistance to Public Sector and other undertakings
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Contingency Reserve Fund -Electricity-Investment Account
type: Concept
source: LMMHA note 4, part4h.htm
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These minor heads will include also the transactions on account of the Contingency Reserve Funds of the Nuclear Power Schemes. For this purpose a separate sub-head may be opened for the Contingency Reserve Fund of each Nuclear Power Station.

Investigation
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2801-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telecommunication Receipts
type: Concept
source: LMMHA note 1, part1d.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/1225-01
narrower: Telephones (Rural)
narrower: Telegraphs
narrower: Registration Fees from Prospective Subscribers.
narrower: https://data.commonerllp.org/ontology/lmmha/1225-05
narrower: Deduct Refunds
scope note: See Note (1) below Major Head 1201.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Departmental Balances
type: Concept
source: LMMHA note 1, part4j.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Civil
narrower: Posts
narrower: https://data.commonerllp.org/ontology/lmmha/8671-00-103
narrower: Defence
narrower: https://data.commonerllp.org/ontology/lmmha/8671-00-105
scope note: These accounts receive debit for the cash balance held by departmental officers outside the generally available cash balances.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
source: LMMHA note 1, part1c.htm
type: Minor Head
broader: Sound Broadcasting
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Receipts from commercial activities and non commercial activities will be shown under distinct sub-heads namely :-

Capital Outlay on Defence Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4076-01
narrower: Navy
narrower: Air Force
narrower: Ordnance Factories
narrower: Research & Development Organisation
narrower: Inspection Organisation
narrower: Special metals and Super Alloys Project
narrower: 104-Joint Staff
narrower: https://data.commonerllp.org/ontology/lmmha/4076-107
narrower: Technology Development
narrower: https://data.commonerllp.org/ontology/lmmha/4076-209
narrower: Assistance to Small & Medium Enterprises for Technology Development
narrower: Defence Services
narrower: Investments in Cooperatives
narrower: https://data.commonerllp.org/ontology/lmmha/4076-800
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Electrical General Services-Train lighting, fans and air conditioning
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Carriage and Wagons
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Incomes on Investments of PLI Funds
type: Concept
created: 2012-10-26
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/8016
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Fisheries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Inland fisheries
narrower: Esturine / Brackish water Fisheries
narrower: Marine Fisheries
narrower: https://data.commonerllp.org/ontology/lmmha/2405-00-105
narrower: Extension and Training
narrower: Mechanisation and improvement of Fish Crafts
narrower: Fisheries Cooperatives
narrower: Assistance to Public Sector and Other Undertakings
narrower: Assistance to Shipping Credit and Investment Company and other bodies
narrower: Other expenditure
narrower: Welfare schemes for Fishermen
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Supply of Fodder
type: Concept
type: Minor Head
broader: Floods Cyclones
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Industrial Finance Institutions
type: Concept
type: Minor Head
broader: Industrial Financial Institutions
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Water Supply, Sanitation and Roads (Other than staff quarters and welfare buildings)
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Permanent Way and Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Revenue Reserve Funds
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/8228-00-101
narrower: Revenue Reserve Funds-Investment Account
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Compensation-Claims
type: Concept
type: Minor Head
broader: Miscellaneous-Working expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Nuclear Fuel Complex
type: Concept
type: Minor Head
broader: Atomic Energy Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deposits of Market Loans
type: Concept
source: LMMHA note 3, part4i.htm
type: Minor Head
broader: Other Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Subscriptions received towards various market loans floated by the state/Central Governments are initially recorded under this minor head, pending eventual transfer to the major head "Internal Debt of the State Governments/Central Government Market Loans" on receipt of details from the Reserve Bank of India, Bombay.

Non-Plan Loans
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6004
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/6004-01-101
narrower: Share of Small Savings Collections
narrower: https://data.commonerllp.org/ontology/lmmha/6004-01-201
narrower: Other Loans

Direction and Administration
type: Concept
type: Minor Head
broader: Diesel/Gas Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Education
type: Concept
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from Swedish Int. Development Agency (SIDA)
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Maternity and Child Health
type: Concept
source: LMMHA note 2, part2b.htm
type: Minor Head
broader: Family Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Research and Development
type: Concept
type: Minor Head
broader: Coal and Lignite
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Construction and Development
type: Concept
type: Minor Head
broader: Santacruz
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Penalties
type: Concept
created: 2012-06-13
type: Minor Head
broader: Interest Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 618-632

Taxes and Duties on Electricity
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Taxes on consumption and sale of Electricity
narrower: Fees under the Indian Electricity Rules
narrower: Fees for the electrical inspection of cinemas
narrower: Other Receipts
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Piloting
type: Concept
source: LMMHA note 4, part2d.htm
type: Minor Head
broader: Minor Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on pilotage operations including salary of staff employed.

Apportionment of IGST-Transfer-in of Penalty Component to SGST
type: Concept
created: 2017-06-19
type: Minor Head
broader: State Goods and Services Tax (SGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Road works
type: Concept
type: Minor Head
broader: State Highways
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
source: LMMHA note 5, part2d.htm
type: Minor Head
broader: Inland Water Transport
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include expenditure on development of inland ports etc.

Sale of Sera/Vaccine
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0210-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Carriages and Wagons
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3002-06
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of United Kingdom
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Regulation of Other Business Undertakings
type: Concept
source: LMMHA note 3, part2e.htm
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include expenditure on Controller of Insurance, Administration of Indian Partnership Act, Money Lenders Act and Chit Fund Act.

Minor Ports
type: Concept
type: Sub-Major Head
broader: Loans for Ports and Light Houses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and other Undertakings
narrower: Other Loans

Unspent Margin Money Fund
type: Concept
type: Sub-Major Head
broader: Relief on account of Natural Calamities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2245-03-101

Education
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4415-06
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Afforestation
type: Concept
type: Minor Head
broader: Desert Development Programme
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Antartic Research
type: Concept
type: Minor Head
broader: Earth System Science
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Co-operation
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4425-00-001
narrower: https://data.commonerllp.org/ontology/lmmha/4425-00-003
narrower: Research and Evaluation
narrower: https://data.commonerllp.org/ontology/lmmha/4425-00-106
narrower: Investments in Credit Cooperatives
narrower: Investments in other Cooperatives
narrower: Investments in Public Sector and other Undertakings
narrower: Other Investments
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Electrical Engineering Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in public sector and other undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4853-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Small Scale Industries
type: Concept
type: Minor Head
broader: Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Films
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Taxes on Sales, Trade etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5051
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/5051-80-001
narrower: Training
narrower: Research and Development
narrower: Investments in Public Sector and other undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/5051-80-800

Interest on loans from DANIDA
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Railway Police
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head includes charges for "Crime" and "Order" police. Expenses in connection with "Order" police are ultimately recoverable from Railways.

Light Houses and Lightships
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/1051
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Light Dues
narrower: https://data.commonerllp.org/ontology/lmmha/1051-03-102
narrower: https://data.commonerllp.org/ontology/lmmha/1051-03-800

General
type: Concept
type: Sub-Major Head
broader: Relief on account of Natural Calamities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Centre for Training in disaster preparedness
narrower: Management of Natural Disasters, Contingency Plans in disaster prone areas
narrower: Other expenditure

Other Advances
type: Concept
type: Minor Head
broader: Civil Advances
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Collection Charges- Other Taxes
type: Concept
created: 2012-06-13
type: Minor Head
broader: Collection of Taxes on Income and Expenditure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 719

Coaxial cable systems
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5225-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Central Republic of Yugoslavia
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Public Works
type: Concept
source: LMMHA note 1, part1b.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Office Buildings
narrower: Other Buildings
narrower: General
scope note: This major head will record all receipts relating to Public Works (Non Residential Buildings).
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Collection Charges
type: Concept
created: 2017-06-19
type: Minor Head
broader: Collection Charges under Union Territory Goods and Services Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Mass Education
type: Concept
source: LMMHA note 5, part2b.htm
type: Minor Head
broader: Family Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will cover expenditure on

Deduct-Refunds
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1002-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Foreign Trade Control
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3453
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ladakh
type: Concept
created: 2020-08-05
type: Sub-Major Head
broader: Union Territory Goods and Services Tax (UTGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 947

Assistance to I.C.A.R
type: Concept
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts under the State Motor Vehicles Taxation Acts
type: Concept
type: Minor Head
broader: Taxes on Vehicles
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Central Assistance for Tribal sub-Plan
type: Concept
type: Minor Head
broader: Welfare of Scheduled Tribes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Postal Receipts
type: Concept
source: LMMHA note 1, part1d.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Sale of Postal Stamps
narrower: https://data.commonerllp.org/ontology/lmmha/1201-00-102
narrower: Sale of Pass Port Fee Stamps
narrower: https://data.commonerllp.org/ontology/lmmha/1201-00-105
narrower: Sale of Passport Application Forms
narrower: Sale of UPSC Forms
narrower: https://data.commonerllp.org/ontology/lmmha/1201-00-200
narrower: https://data.commonerllp.org/ontology/lmmha/1201-00-201
narrower: Other Receipts
narrower: https://data.commonerllp.org/ontology/lmmha/1201-00-901
narrower: https://data.commonerllp.org/ontology/lmmha/1201-108
narrower: Commission from India Post Payment Bank
scope note: Joint Postal and Telecommunication receipts may be accounted for under the minor head 'Other receipts' under a distinct sub-head prior to their allocation, and on their allocation, the amounts may be transferred to the concerned minor heads/sub- heads below '1201 Postal Receipts' and '1225-Telecommunication Receipts' as the case may be.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Publications of map, charts, reports etc.
type: Concept
type: Minor Head
broader: Survey of India
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Indian Statistical Institute
type: Concept
type: Minor Head
broader: Surveys and Statistics
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Repayment of Principal
type: Concept
type: Minor Head
broader: Repayment of Loans taken from General Revenues by Telecommunication
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ayurveda
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6210-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Prevention and Control of diseases
type: Concept
source: LMMHA note 7, part2b.htm
type: Minor Head
broader: Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Education
type: Concept
type: Minor Head
broader: Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Development of Oil Seeds
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4401
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
modified: 2024-02-07
type: Minor Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/2079
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip Nos. 1021, 2027

Insurance of Live Stock and Poultry
type: Concept
type: Minor Head
broader: Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3075-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Centre and Punjab
type: Concept
type: Minor Head
broader: Inter State Settlement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Programmes
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2505
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Jawahar Gram Samridhi Yojan'

Assistance from the Exim bank of U.S.A.
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Sewerage Schemes
type: Concept
type: Minor Head
broader: Sewerage and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Crop Insurance
type: Concept
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

109-Owner rate
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0700
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Remittances of Govt. Commercial Undertakings
type: Concept
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fuel Reprocessing
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4861-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

102 – Interest on National Savings Certificates
type: Concept
modified: 2012-06-13
type: Minor Head
alternative label: Interest on Investment in Special Central Government Securities against collections from 1-4-1999
broader: Income and Expenditure of National Small Savings Fund
history note: Renamed from 'Interest on Investment in Special Central Government Securities against collections from 1-4-1999' to '102 – Interest on National Savings Certificates' on 2012-06-13 via Correction Slip No. 388
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Satellite system
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1275
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tourist Accommodation
type: Concept
type: Minor Head
broader: Tourist Infrastructure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Labour, Employment and Skill Development
type: Concept
modified: 2017-03-22
type: Major Head
alternative label: Labour and Employment
history note: Renamed from 'Labour and Employment' to 'Labour, Employment and Skill Development' on 2017-03-22 via Correction Slip Nos. 835-836
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Labour
narrower: Employment Service
narrower: Training
narrower: https://data.commonerllp.org/ontology/lmmha/2230-116
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

799-Suspense
type: Concept
created: 2012-06-13
type: Minor Head
broader: 4700-Capital Outlay on Major Irrigation (1)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Services and service fees
type: Concept
source: LMMHA note 3, part1d.htm
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes hire charges for mechanised fishing boats and fees for fishery education.

Museums
type: Concept
source: LMMHA note 1, part4b.htm
type: Minor Head
broader: Art and Culture
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The sub heads under these minor heads will be 'Land', ‘Buildings’, 'Equipment' and other Expenditure.

Internal debt of the State Government
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Market Loans
narrower: Loans from Life Insurance Corporation of India
narrower: https://data.commonerllp.org/ontology/lmmha/6003-00-104
narrower: Loans from the National Bank for Agricultural and Rural Development
narrower: Compensation and other Bonds
narrower: Loans from the State Bank of India and other Banks
narrower: Loans from National Co-operative Development Corporation
narrower: Loans from other Institutions
narrower: Ways and Means Advances from the Reserve Bank of India
narrower: Special Securities issued to National Small Savings Fund of the Central Government
narrower: Other Loans
narrower: Special Drawing Facility on 91 Days deposits
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other undertakings
type: Concept
type: Minor Head
broader: Transmission and Distribution
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public sector and other undertakings
type: Concept
type: Minor Head
broader: Capital Outlay on Road Transport
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4250
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Agricultural Programmes
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Marketing and quality control (I)
narrower: https://data.commonerllp.org/ontology/lmmha/2435-60
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Accretion Tax under Section 115TD of Income Tax Act, 1961
type: Concept
created: 2020-02-18
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0020
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 943

Other expenditure
type: Concept
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Village Industries
type: Concept
type: Minor Head
broader: Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2040
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on 1984-89 State Plan Loans consolidated in terms of recommendations of the 9th Finance Commission.
type: Concept
type: Minor Head
broader: Interest from State Governments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Silver Alloy Rupee Coinage Account
type: Concept
source: LMMHA note 2, part4j.htm
type: Minor Head
broader: Coinage Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The Bronze and Copper Coinage Account is in two parts as on the books of Principal Accounts Officer, Department of Economic Affairs, Ministry of finance. No. I-Bronze and Copper Coinage Account

113 Other Railways User’s Amenties
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Plant Protection
type: Concept
type: Minor Head
broader: Loans for Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and other undertakings
type: Concept
type: Minor Head
broader: Refining and Marketing of Oil and Gas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Penalty (2)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Union Territory Goods and Services Tax (UTGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Agriculture Infrastructure and Development Cess
type: Concept
created: 2021-09-15
type: Minor Head
broader: Union Excise Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 969-970

Other Receipts
type: Concept
created: 2012-06-13
type: Minor Head
broader: Commodities Transaction Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 601-607

Radiation
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4861-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Forensic Science
type: Concept
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Agriculture Economics and Statistics
type: Concept
created: 2023-11-02
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4401
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 1020

Research and Development
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2801-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2236-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on loans for Union Territory Plan Schemes
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0049-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts under the Sugarcane (Regulations, Supply and Purchase Control) Act
type: Concept
source: LMMHA note 1, part1.htm
type: Minor Head
broader: Other Taxes and Duties on Commodities and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The minor heads will be divided into the following sub-heads: The sub-head "Other Receipts" will record miscellaneous receipts like penalties, fine etc. in the administration of the relevant Acts/Regulations.

Others
type: Concept
type: Sub-Major Head
broader: Other Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Other Receipts

Mineral Exploration and Development
type: Concept
source: LMMHA note 1, part4c.htm
type: Sub-Major Head
broader: Capital Outlay on Non-Ferrous Mining and Metallurgical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Research and Development
narrower: Investments in public sector and other undertakings
narrower: Other Expenditure
scope note: This sub-major head will include capital expenditure on general schemes of mineral exploration and development (e.g.) Geological Survey of India.

Repayments of Loans by State Governments written-off in terms of recommendations of the 10th Finance Commission.
type: Concept
type: Minor Head
broader: Miscellaneous General Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Central Vigilance Commission
type: Concept
created: 2014-01-24
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2062
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 755-759

Miscellaneous Expenses
type: Concept
type: Minor Head
broader: Staff Welfare and Amenities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Industrial Machinery Industries
type: Concept
type: Minor Head
broader: Engineering Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Coaching traffic
type: Concept
type: Minor Head
broader: Coaching Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: Films
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Agnipath Scheme
type: Concept
created: 2022-12-05
type: Minor Head
broader: Defence Services-Navy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 993-995

Upkeep of Shrines, Temples etc.
type: Concept
type: Minor Head
broader: Other Social Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Earth System Science
type: Concept
modified: 2024-11-05
type: Major Head
alternative label: Oceanographic Research
history note: Renamed from 'Oceanographic Research' to 'Earth System Science' on 2024-11-05 via Correction Slip Nos. 1037-1040
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Training
narrower: Research and Development
narrower: https://data.commonerllp.org/ontology/lmmha/3403-00-101
narrower: Antartic Research
narrower: Assistance for Oceanographic Research
narrower: Polymetallic Nodules Programme
narrower: https://data.commonerllp.org/ontology/lmmha/3403-00-200
narrower: Other expenditure
narrower: Research and Operations
narrower: https://data.commonerllp.org/ontology/lmmha/3403-102
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Discount on Loans
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Separate sub heads may be opened for each denomination of loan.

Small Causes Courts
type: Concept
type: Minor Head
broader: Administration of Justice
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from the Government of Swiss Confederation and Swiss Banks
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Power System Development Fund
type: Concept
created: 2016-08-24
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 808

Other Loans
type: Concept
type: Minor Head
broader: Refining and Marketing of Oil and Gas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Western Ghats
type: Concept
type: Sub-Major Head
broader: Hill Areas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

830-Tobacco
type: Concept
created: 2012-06-13
type: Minor Head
broader: Plantations
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Cooperation
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/0425-00-101
narrower: https://data.commonerllp.org/ontology/lmmha/0425-00-800
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investigation
type: Concept
source: LMMHA note 1, part2d.htm
type: Minor Head
broader: Major Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on preliminary investigations not related to any specific capital project.

Sale of Postal Stamps
type: Concept
source: LMMHA note 2, part1d.htm
type: Minor Head
broader: Postal Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include postage realised in cash and through sale of postage stamps which may be shown under distinct sub-heads.

National Capital Region
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Urban Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Land
narrower: Construction
narrower: Machinery and Equipment
narrower: https://data.commonerllp.org/ontology/lmmha/4217-02-190
narrower: Suspense
narrower: Other expenditure

Other expenditure
type: Concept
type: Minor Head
broader: Earth System Science
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

190- Disinvestment of Public Sector and other undertakings
type: Concept
created: 2012-06-13
type: Minor Head
broader: Miscellaneous Capital Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Share of Profits on Sale of Gold by I.M.F.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0047
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants for Central Plan Schemes
type: Concept
source: LMMHA note 1, part2f.htm
type: Sub-Major Head
broader: Grants-in-aid to State Governments (l)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Special Central additive to S.C. component Plans
narrower: Special Central additive to Tribal sub-plan
narrower: National Rural Employment Programme
narrower: Grants under Proviso to Article 275of the Constitution
scope note: 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.

Field Deposits
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8342
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4405
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Public Health
type: Concept
type: Minor Head
broader: Drought
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Medicinal and toilet preparations containing alcohol, opium etc.
type: Concept
type: Minor Head
broader: State Excise
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Technical Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rehabilitation of repatriates from other countries
type: Concept
type: Minor Head
broader: Rehabilitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
created: 2017-06-19
type: Minor Head
broader: Collection Charges under Union Territory Goods and Services Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Handicraft Industries
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4851
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Wagons
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Carriages and Wagons
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans Against External Assistance in kind
type: Concept
type: Minor Head
broader: Loons for Union Territory plan schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investigation
type: Concept
type: Minor Head
broader: Geological Survey of India
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Appropriation to Accident Compensation Safety and Passengers Amenity Fund
type: Concept
source: LMMHA note 2, part2d.htm
source: LMMHA note 5, part2d.htm
type: Minor Head
broader: Indian Railways-Policy Formulation, Direction, Research and Other Miscellaneous Organisation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These will be divided into the sub-heads (i) Commercial Lines and (ii) Strategic Lines.
scope note: This head will be operated by the Indian Railways only and will record the appropriation to Accident Compensation, Safety and Passenger Amenities Fund. The amount will be equal to the receipts and recorded under the minor head "Surcharge on passenger fares (towards Accident Compensation etc.)" under the major head "1001-Indian Railways-Miscellaneous Receipts".

Payment to States/Union Territories for Administration of Central Acts and Regulations
type: Concept
source: LMMHA note 9, part2.htm
type: Minor Head
broader: Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divided into the following sub-heads:-

Assistance to Farmers for purchase of Agricultural inputs
type: Concept
type: Minor Head
broader: Floods, Cyclones etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Calamity Relief Fund - Investment Account.
type: Concept
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Consumer Industries
type: Concept
source: LMMHA note 1, part4c.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Textiles
narrower: https://data.commonerllp.org/ontology/lmmha/4860-03
narrower: https://data.commonerllp.org/ontology/lmmha/4860-04
narrower: Paper and Newsprint
narrower: Others
scope note: Minor heads below sub major heads 01 to 05 will appear as sub-heads below each of the minor heads below sub major head "60 others".
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Shipping Services
type: Concept
source: LMMHA note 5, part2d.htm
type: Minor Head
broader: Overseas Shipping
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on shipping services run deparmentally and assistance to shipping services run by others including assistance for acquisition of ships.

112 Passenger Amenties
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other Insurance and pension Funds
type: Concept
source: LMMHA note 3, part4g.htm
type: Minor Head
broader: Insurance and Pension Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Each category of Insurance or Pension Funds will be recorded separately under distinct sub-heads.

Fees, Fines etc.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0215-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Other Industrial Machinery Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants to Voluntary Organisations
type: Concept
type: Minor Head
broader: Adult Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Safety
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3003-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the O.P.E.C. Special Fund
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Operating Expenses- Fuel
type: Concept
type: Sub-Major Head
broader: Indian Railways-Strategic Lines-Working Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Credits or recoveries
narrower: Steam Traction
narrower: Diesel Traction
narrower: Electric Traction

Other Amenities
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5002-13
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Soil and Water Conservation
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Soil Survey and Testing
narrower: Soil Conservation
narrower: https://data.commonerllp.org/ontology/lmmha/4402-00-203
narrower: Other expenditure
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in State Electricity Boards
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Commercial Services
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0221-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Studios
type: Concept
source: LMMHA note 1, part4b.htm
type: Minor Head
broader: Television
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divide into the sub-heads (a) Building and (b) Equipment

Direction and Administration
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2701-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts’
type: Concept
type: Sub-Major Head
broader: Union Excise Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/0038-60-101
narrower: Other Receipts

Social Security and Welfare Programmes
type: Concept
type: Minor Head
broader: Other Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Repairs and Maintenance of Carriage and Wagons
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3002-04-117
narrower: Credits or recoveries
narrower: Carriages
narrower: https://data.commonerllp.org/ontology/lmmha/3002-04-131
narrower: https://data.commonerllp.org/ontology/lmmha/3002-04-132
narrower: Electrical General Services-Train lighting, fans and air conditioning
narrower: Diesel Multiple Unit Coaches
narrower: Miscellaneous Repairs and Maintenance Expenses

Assistance to Public Sector and Other Undertakings
type: Concept
source: LMMHA note 3, part2b.htm
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

State Capital Development
type: Concept
source: LMMHA note 3, part2b.htm
type: Sub-Major Head
broader: Urban Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2217-01-001
narrower: Construction
narrower: Machinery and Equipment
narrower: Maintenance and Repairs
narrower: Assistance to Public Sector and Other Undertakings
narrower: Assistance to Local Bodies Corporations, Urban Development Authorities, Town Improvement Boards, etc.
narrower: https://data.commonerllp.org/ontology/lmmha/2217-01-800
scope note: 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.

Compensation claims
type: Concept
type: Minor Head
broader: Miscellaenous Working Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Departmental adjusting account
type: Concept
source: LMMHA note 8, part4j.htm
type: Minor Head
broader: Suspense Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This head will be operated only by State Accountants General. This head is intended for the provisional adjustment of departmental receipts and payments which are entered by the treasury in separate Schedules. The amounts so adjusted are cleared by minus credit and minus debit afforded through the Departmental Classified Abstract in which the transactions are finally brought to account. This head is also used for the provisional adjustment of inter- departmental transfers.

Auxiliary Duties of Excise
type: Concept
type: Minor Head
broader: Shareable Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tax Collections - Passenger Tax
type: Concept
type: Minor Head
broader: Taxes on Goods and Passengers
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Safety
type: Concept
type: Minor Head
broader: Other Aeronautical Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Diesel Locomotives
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Motive power
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Meteorology
type: Concept
source: LMMHA note 1, part2e.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/3455-00-003
narrower: Research and Development
narrower: Satellite Services (will include space and ground equipment exclusively provided for meteorology)
narrower: Observatories and Weather Stations
narrower: https://data.commonerllp.org/ontology/lmmha/3455-00-104
narrower: Other Meteorological Services
narrower: International Cooperation
narrower: Other expenditure
scope note: This major head will record expenditure on all meteorological services including Aviation, Agriculture Meteorology , Hydrometeorology, Seismological services and Agency Services.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans and Advances to State Governments
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans for Non-Plan Schemes
narrower: Loans for State Plan Schemes
narrower: Loans for Central Plan Schemes
narrower: Loans for Centrally Sponsored Plan Schemes
narrower: Loans for Special Plan Schemes
narrower: Ways and Means Advances
narrower: Pre-1984-85 Loans
narrower: https://data.commonerllp.org/ontology/lmmha/7601-08
narrower: Other Loans to States
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Dividend to General Revenues
type: Concept
source: LMMHA note 1, part2d.htm
type: Minor Head
broader: Payments to General Revenues
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divided into the sub-heads:-

Bank Note Press
type: Concept
source: LMMHA note 1, part4.htm
type: Minor Head
broader: Capital Outlay on Currency, Coinage and Mint
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divided into the sub-heads-(a) Land, (b) Buildings, (c) Plant and Machinery (d) Deduct-depreciation (e) suspense and (f) Other expenditure.

Other Loans
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6803
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Office Buildings
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4059
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4059-01-001
narrower: https://data.commonerllp.org/ontology/lmmha/4059-01-051
narrower: Machinery and Equipment
narrower: Acquisition of Land
narrower: Suspense
narrower: https://data.commonerllp.org/ontology/lmmha/4059-01-800

Unclaimed Provident Fund Deposits
type: Concept
source: LMMHA note 1, part4i.htm
type: Minor Head
broader: Defence Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: See Note (15) below the major head "8443- Civil Deposits".

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0506
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Marketable Securities issued in Conversion of Special Securities
type: Concept
type: Minor Head
broader: Interest on Internal Debt.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Lift Irrigation Schemes
type: Concept
type: Minor Head
broader: Surface Water
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Plantations
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Tea
narrower: Coffee
narrower: Rubber
narrower: Spices
narrower: Others
narrower: https://data.commonerllp.org/ontology/lmmha/4407-822
narrower: Tobacco
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from Asian Infrastructure Investment Bank(AIIB)
type: Concept
created: 2018-02-07
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 882

Capital outlay on Cement and Non-metallic Mineral Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4854-01
narrower: Others
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Pre-1979-80 consolidated Loans for Productive and Semi productive purposes
type: Concept
source: LMMHA note 4, part4d.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6004-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will have the following sub-heads: -

901- Share of net proceeds assigned to States (2)
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0032
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Sumptuary and other Allowances
type: Concept
type: Minor Head
broader: Council of Ministers
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest Income on Investments of PLI Funds in dated securities from net PLI corpus at the close of 31st October, 2009
type: Concept
created: 2012-10-26
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8016
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Collection under Banking Cash Transaction Tax
type: Concept
created: 2012-06-13
type: Minor Head
broader: Commodities Transaction Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 601-607

Agricultural Financial Institutions
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Collection Charges-Corporate Tax
type: Concept
modified: 2026-05-22
type: Minor Head
alternative label: Collection Charges-Corporation Tax
broader: Collection of Taxes on Income and Expenditure
history note: Renamed from 'Collection Charges-Corporation Tax' to 'Collection Charges-Corporate Tax' on 2026-05-22 via Correction Slip Nos. 1102-1105
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Development of Andaman and Nicobar Islands for Rehabilitation
type: Concept
type: Minor Head
broader: Rehabilitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
source: LMMHA note 1, part4c.htm
type: Minor Head
broader: Capital Outlay on Atomic Energy Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will include expenditure on investment in co-operative societies and expenditure on the acquisition of common land. The expenditure on the acquisition of land relating to a programme will, however, be booked under a sub-head "Land" under the relevant programme minor head.

Other expenditure
type: Concept
type: Minor Head
broader: Rubber
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Unani
type: Concept
type: Minor Head
broader: Rural Health Services-Other Systems of medicine
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Meteorology
type: Concept
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

IGST on Domestic Supply of Goods and Services
type: Concept
created: 2017-06-30
type: Sub-Major Head
broader: Integrated Goods and Services Tax (IGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 859-862

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Welfare of Backward Classes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Minor Head
broader: Geological Survey of India
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Feed Stock Materials
type: Concept
type: Minor Head
broader: Heavy Water
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sewerage and Sanitation
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Water Supply and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Urban Sanitation Services
narrower: https://data.commonerllp.org/ontology/lmmha/4215-02-102
narrower: Sewerage Services
narrower: Investment in Public Sector and other Undertakings
narrower: Other expenditure

Repairs and restoration of damaged irrigation and flood control works
type: Concept
type: Minor Head
broader: Floods, Cyclones etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6860
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Edible Oils
narrower: Foods and Beverages
narrower: Distillaries
narrower: Soap
narrower: https://data.commonerllp.org/ontology/lmmha/6860-60-213
narrower: Toilet Preparation
narrower: Photo Films
narrower: Salt
narrower: https://data.commonerllp.org/ontology/lmmha/6860-60-317
narrower: https://data.commonerllp.org/ontology/lmmha/6860-60-600

Interest on Gold Monetisation Scheme, 2015
type: Concept
created: 2016-12-15
type: Minor Head
broader: Interest Payments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 818

Control and Supervision
type: Concept
source: LMMHA note 2, part2e.htm
type: Minor Head
broader: General Administration
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include expenditure on Telegraph Traffic/Divisional offices and Telephone Districts/Divisional Offices.

Appropriation to Railway Revenue Reserve Fund
type: Concept
type: Minor Head
broader: Appropriation from Railway Surplus
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Advance Deposits for IBRD Aided Projects
type: Concept
source: LMMHA note 7, part4i.htm
type: Minor Head
broader: Other Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Each IBRD Project will be shown as sub-head with detailed head thereunder as IBRD Loan No.

Loans from International Rice Research Institute
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2217-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0852-09
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Customs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ex-gratia payments to Indian Nationals for properties seized by Pakistan during and after 1965 conflict
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

States Share of Basic Union Excise Duties
type: Concept
source: LMMHA note 1, part1e.htm
type: Minor Head
broader: States' Share of Union Excise Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This includes State share of additional excise duties on Mineral products.

Industrial Security Force
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4055
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Nirbhaya Fund
type: Concept
created: 2014-02-05
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 760

Supreme Court
type: Concept
type: Minor Head
broader: Administration of Justice
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Other Rural Development Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Song and Drama Services
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Non-Plan Loans
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: Rural Electrification
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Presidency Magistrate's Courts
type: Concept
type: Minor Head
broader: Administration of Justice
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Trusts
type: Concept
source: LMMHA note 2, part4g.htm
type: Minor Head
broader: Trusts and Endowments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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).

Loans for Dairy Development
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Dairy Development Projects (Each Milk Supply Scheme will be a Minor Head)
narrower: https://data.commonerllp.org/ontology/lmmha/6404-00-190
narrower: https://data.commonerllp.org/ontology/lmmha/6404-00-800
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Plant & Equipment-General and Traffic Departments
type: Concept
type: Minor Head
broader: Repairs & Maintenance of Plant and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Soil and water conservation
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2501-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Collection Charges
type: Concept
created: 2017-06-19
type: Minor Head
broader: Collection Charges under State Goods and Services Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Tolls on Roads
type: Concept
source: LMMHA note 2, part1.htm
type: Minor Head
broader: Taxes on Goods and Passengers
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record receipts relating to tolls on roads etc, when such tolls are levied by an Act of the Legislature. In other cases, these receipts will be recorded under the major head "1054-Roads and Bridges"

Investments in General Financial Institutions
type: Concept
type: Sub-Major Head
broader: Investments in General Financial and Trading Institutions
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Investments in Public Sector and Other Undertakings Banks, etc.
narrower: Other Expenditure

110-Other items
type: Concept
created: 2012-06-13
type: Minor Head
broader: 0701-Medium Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Insurance Regulatory and Development Authority Fund
type: Concept
created: 2015-10-14
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 792

Family Courts
type: Concept
type: Minor Head
broader: Administration of Justice
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fertilizer Industries
type: Concept
type: Sub-Major Head
broader: Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Research and Development
narrower: https://data.commonerllp.org/ontology/lmmha/2852-03-101
narrower: Other expenditure

Sericulture Industries
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4851
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of Italy
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sale of UPSC Forms
type: Concept
source: LMMHA note 9, part1d.htm
type: Minor Head
broader: Postal Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will he divided into following sub-heads

Fisheries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Rents
narrower: https://data.commonerllp.org/ontology/lmmha/0405-00-102
narrower: https://data.commonerllp.org/ontology/lmmha/0405-00-103
narrower: Grants from I.C.A.R
narrower: Services and service fees
narrower: Other Receipts
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

06- Border area development
type: Concept
created: 2012-06-13
type: Sub-Major Head
broader: Capital Outlay on other Special Areas Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Works
type: Concept
modified: 2024-02-07
type: Minor Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/2079
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip Nos. 1021, 2027

Indian National Satellite Systems (INSAT)
type: Concept
created: 2016-07-22
type: Minor Head
broader: Space Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 806

Death-cum-retirement gratuity
type: Concept
type: Minor Head
broader: Provident Fund, Pension and Other Retirement benefits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Intelligence Bureau
type: Concept
created: 2012-06-13
type: Minor Head
broader: Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 681-692

International Co-operation
type: Concept
type: Minor Head
broader: Family Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

364-Days-Treasury Bills
type: Concept
source: LMMHA note 6, part4d.htm
type: Minor Head
broader: Internal Debt of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record investment made by all parties other than Reserve Bank of India.

Other Loans
type: Concept
type: Minor Head
broader: Urban Health Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Consolidation of Holdings
type: Concept
source: LMMHA note 2, part2c.htm
type: Minor Head
broader: Land Reforms
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Expenditure on consolidation of holding for development of agriculture will be recorded under this head.

Medical Services
type: Concept
type: Minor Head
broader: Staff Welfare and Amenities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telegraphs Offices
type: Concept
type: Minor Head
broader: Telegraph and Telex Systems
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Balance of Arunachal Pradesh
type: Concept
type: Minor Head
broader: Balance Account of Union Territories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Waste Land Development Programme
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2501-05
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Schemes
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3425-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Maternity and Child Health
type: Concept
type: Minor Head
broader: Capital Outlay on Family Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Scholarships
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Cost of Stamps
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: Stamps-Non-judicial
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Tax (2), (3)
type: Concept
created: 2017-06-19
type: Minor Head
broader: State Goods and Services Tax (SGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Construction and Repairs
type: Concept
type: Minor Head
broader: Minor Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Foods and Beverages
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from Kuwait fund for Arab Economic Development
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Photo Films
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: National Capital Region
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Recoveries for supply made to - Air Force
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2079
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Water Supply
type: Concept
type: Sub-Major Head
broader: Water Supply and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/2215-01-003
narrower: Research
narrower: Survey and Investigation
narrower: Machinery and Equipment
narrower: https://data.commonerllp.org/ontology/lmmha/2215-01-101
narrower: Rural water supply Programmes
narrower: Assistance to Public Sector and other Undertakings
narrower: Assistance to Local Bodies, Municipalities etc.
narrower: Suspense
narrower: Other expenditure

Floods Cyclones
type: Concept
source: LMMHA note 1, part4e.htm
type: Sub-Major Head
broader: Loans for Relief on account of Natural Calamities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Gratuitous Relief
narrower: Drinking Water Supply
narrower: Special Nutrition
narrower: Supply of Fodder
narrower: Veterinary Care
narrower: https://data.commonerllp.org/ontology/lmmha/6245-02-106
narrower: Repairs and restoration of damaged office buildings
narrower: Repairs and restoration of damaged Govt. residential buildings
narrower: https://data.commonerllp.org/ontology/lmmha/6245-02-109
narrower: https://data.commonerllp.org/ontology/lmmha/6245-02-111
narrower: https://data.commonerllp.org/ontology/lmmha/6245-02-112
narrower: Repairs/reconstruction of houses
narrower: https://data.commonerllp.org/ontology/lmmha/6245-02-114
narrower: Loans to farmers to clear sand/ silt/salinity from lands
narrower: https://data.commonerllp.org/ontology/lmmha/6245-02-116
narrower: Loans to farmers for purchase of live stock
narrower: https://data.commonerllp.org/ontology/lmmha/6245-02-118
narrower: Loans to artisans for repairs/replacements of damaged tools and equipment
narrower: https://data.commonerllp.org/ontology/lmmha/6245-02-120
narrower: Afforestation
narrower: Repairs and restoration of damaged irrigation and flood control works
narrower: Public health
scope note: Sub-heads corresponding to minor heads in the major head "2245- Relief on account of Natural calamities” may be opened.

Loans from the Government of Denmark
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Price Differential (Losses) on sale/discharge/redemption//disposal of various securities
type: Concept
created: 2012-10-26
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8016
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Special metals and super Alloys Project
type: Concept
type: Minor Head
broader: Special metals and Super Alloys Project
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sports and Youth Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2204-00-001
narrower: Physical Education
narrower: Youth Welfare Programmes for Students
narrower: https://data.commonerllp.org/ontology/lmmha/2204-00-103
narrower: Sports and Games
narrower: Other expenditure
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts under the Indian Motor Vehicles Act
type: Concept
type: Minor Head
broader: Taxes on Vehicles
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

126 Development Fund for Tea Sector
type: Concept
created: 2012-06-13
type: Minor Head
broader: Development and Welfare Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Capital outlay on Dairy Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Commission for Gold Monetisation Scheme, 2015
type: Concept
created: 2016-12-15
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 818

Farakka Project
type: Concept
type: Minor Head
broader: River Training Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
source: LMMHA note 1, part2b.htm
type: Minor Head
broader: Other Social Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include expenditure on Public exhibitions, fairs and pilgrimage beyond India

Criminal Courts Deposits
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Storage and Warehousing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the European Economic Community
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Jails
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Sale of Jail Manufactures
narrower: Services and Service Fees
narrower: https://data.commonerllp.org/ontology/lmmha/0056-00-800
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Leather
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6860
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and Other Undertakings
narrower: Other Loans

Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Iron and Steel Industries
narrower: https://data.commonerllp.org/ontology/lmmha/0852-02
narrower: https://data.commonerllp.org/ontology/lmmha/0852-03
narrower: Petrochemical Industries
narrower: Chemical Industries
narrower: Engineering Industries
narrower: Telecommunication and Electronic Industries
narrower: Consumer Industries
narrower: https://data.commonerllp.org/ontology/lmmha/0852-09
narrower: General
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Education
type: Concept
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Atomic Mineral Division
type: Concept
type: Minor Head
broader: Atomic Minerals
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from DANIDA
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Observatories and Weather Stations
type: Concept
type: Minor Head
broader: Meteorology
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fisheries
type: Concept
type: Sub-Major Head
broader: Agricultural Research and Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Research
narrower: Assistance to other Institutions
narrower: Assistance to I.C.A.R
narrower: Education
narrower: Other expenditure

Payment towards amortisations of over capitalisation
type: Concept
modified: 2012-06-13
type: Major Head
deprecated: true
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3025-00-101
narrower: Deduct-Amount met from Railway Revenue Reserve Fund
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 388

Expenditure from Contract Allowance
type: Concept
source: LMMHA note 3, part2.htm
type: Minor Head
broader: Governor/Administrator of Union Territories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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".

Slum Area Improvement
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Urban Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4217-04-001
narrower: https://data.commonerllp.org/ontology/lmmha/4217-04-050
narrower: https://data.commonerllp.org/ontology/lmmha/4217-04-051
narrower: Machinery and Equipment
narrower: https://data.commonerllp.org/ontology/lmmha/4217-04-190
narrower: Suspense
narrower: Other expenditure

Public Sector Bank Suspense
type: Concept
source: LMMHA note 4, part4j.htm
type: Minor Head
broader: Suspense Accounts (Telecommunication)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please see Note (4) below major head "8659-Suspense Accounts (Defence)".

Animal Husbandry
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Agricultural Research and Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Research
narrower: Education
narrower: Other expenditure

Bridges
type: Concept
type: Minor Head
broader: Strategic and Border Roads
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans-Railway Revenue Reserve Fund
type: Concept
modified: 2012-06-13
type: Minor Head
deprecated: true
broader: Repayment of Loans taken from General Revenues
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 388

Assistance from The Government Of United Kingdom
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Control and Regulatory functions
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3401
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

PLI Joint Endowment Assurance Schemes
type: Concept
created: 2012-10-26
type: Minor Head
broader: Postal Life Insurance Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Acquisition of Land
type: Concept
source: LMMHA note 3, part4.htm
type: Minor Head
broader: Office Buildings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on acquisition of land by the P.W. Department for general purposes. Cost of land acquired for any specific work or purpose will be recorded either as part of cost of the works or separately , under the relevant functional major/minor head.

University and Higher Education
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6202-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Allopathy
type: Concept
type: Minor Head
broader: Medical Education. Training and Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Military Farms
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4076-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of Australia
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Scheme of Small/Marginal farmers and agricultural labour
type: Concept
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Dividends to General Revenues
type: Concept
source: LMMHA note 1, part2e.htm
type: Minor Head
broader: Dividends to General Revenues
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Payments by withdrawal from Telecommunication Revenue Reserve Funds and payments from Telecommunication surplus should be recorded under distinct sub-heads under this minor head.

Interest (1)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Central Goods and Services Tax (CGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

International Co-operation
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Federal Austrian Government
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Aerodromes
type: Concept
source: LMMHA note 3, part2d.htm
type: Minor Head
broader: AirPorts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on maintenance and management of terminal buildings, runways, aprons, taxi tracks etc.

Taxes on consumption and sale of Electricity
type: Concept
type: Minor Head
broader: Taxes and Duties on Electricity
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General Administration
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Control and Supervision
narrower: Suspense

Grants for Central Plan Schemes
type: Concept
source: LMMHA note 1, part2f.htm
type: Sub-Major Head
broader: Grants-in-aid to Union Territory Governments with Legislature
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: National Rural Employment Programme
scope note: Refer to Note (1) below the major head "3601 Grants-in-Aid to State Governments'

Direction and Administration
type: Concept
type: Minor Head
broader: Rehabilitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

DMC Renewals
type: Concept
type: Minor Head
broader: Other Electrical Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Staff Quarters
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5225-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Transactions on behalf of the Reserve Bank
type: Concept
source: LMMHA note 6, part4j.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8660
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This head should be operated by Railway Accounts Officers in their books for adjustment of the cost of Railway freight in connection with remittances of treasure. Each Railway Accounts Officer will prepare monthly bills for the amounts of credit notes and Railway warrants issued by the Reserve Bank, or on its behalf by Treasury Officers etc. and submit them to the Central Accounts Section of the Reserve Bank at Nagpur which will make payment by cheque, drafts or remittance transfer receipts. Bills for amounts of commission due on these credit notes and Railway warrants will be similarly dealt with. Also see Note (11) below major head "8658 Suspense Accounts".

Interest on Sovereign Green Bonds
type: Concept
created: 2023-01-20
type: Minor Head
broader: Interest Payments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 1005-1007

Chemical and Pesticides Industries
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Chemicals and Pharmaceutical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Research and Development
narrower: Investment in Public Sector and other Undertakings
narrower: Other Expenditure

Interest on Special Deposits and Accounts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2049-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to farmers to clear sand/ silt/salinity from lands
type: Concept
type: Minor Head
broader: Floods Cyclones
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
source: LMMHA note 3, part2d.htm
type: Minor Head
broader: Road Transport
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on road transport training and research.

Non-Corporate Tax
type: Concept
modified: 2025-11-11
type: Major Head
alternative label: Taxes on Income Other than Corporation Tax
history note: Renamed from 'Taxes on Income Other than Corporation Tax' to 'Non-Corporate Tax' on 2025-11-11 via Correction Slip Nos. 1070-1071
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Income Tax on Union Emoluments including pensions
narrower: https://data.commonerllp.org/ontology/lmmha/0021-00-102
narrower: Surcharge
narrower: Taxes on Income levied under State Laws (Sikkim)
narrower: https://data.commonerllp.org/ontology/lmmha/0021-00-105
narrower: Interest recoveries
narrower: https://data.commonerllp.org/ontology/lmmha/0021-00-800
narrower: Share of net proceeds assigned to States
narrower: Primary Education Cess
narrower: https://data.commonerllp.org/ontology/lmmha/0021-505
narrower: https://data.commonerllp.org/ontology/lmmha/0021-107
narrower: Tax under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
narrower: https://data.commonerllp.org/ontology/lmmha/0021-506
narrower: Secondary Adjustment Tax under Section 92CE of Income Tax Act, 1961
narrower: https://data.commonerllp.org/ontology/lmmha/0021-111
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Wind Energy Centre.
type: Concept
type: Minor Head
broader: Wind
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest (2)
type: Concept
created: 2017-06-19
type: Minor Head
broader: State Goods and Services Tax (SGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Centre and Goa
type: Concept
type: Minor Head
broader: Inter State Settlement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Customs, Central Excise and Gold (Control) Appellate Tribunal
type: Concept
type: Minor Head
broader: Other Fiscal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
source: LMMHA note 6, part4.htm
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: See Note (9) below the major head '2059 Public works'.

Dangs District
type: Concept
type: Sub-Major Head
broader: Other Special Areas programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Stores Depots
type: Concept
type: Minor Head
broader: Ancillary Systems
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: Geological Survey of India
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Soil and Water Conservation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Commuted Pension
type: Concept
type: Minor Head
broader: Provident Fund, Pension and Other Retirement benefits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: National Capital Region
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4415-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Contribution to Global Environment Trust Fund.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3605
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Election Commission
type: Concept
type: Minor Head
broader: Elections
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Electrical Works Excluding Traction Distribution Works
type: Concept
modified: 2012-06-13
type: Minor Head
alternative label: Other Electrical Works
broader: https://data.commonerllp.org/ontology/lmmha/5003
history note: Renamed from 'Other Electrical Works' to 'Other Electrical Works Excluding Traction Distribution Works' on 2012-06-13 via Correction Slip Nos. 720-721
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Sub-Major Head
broader: Other Loans to Industries and Minerals
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans under Excise Relief Scheme
narrower: Other Loans

Receipts from Welfare Organisations for seamen
type: Concept
type: Minor Head
broader: Major Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Residential and Welfare Buildings - Repairs and Maintenance
type: Concept
type: Minor Head
broader: Staff Welfare and Amenities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Dandakaranaya Development Scheme
type: Concept
type: Minor Head
broader: Rehabilitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Services and Service Fees
type: Concept
type: Minor Head
broader: Civil Aviation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investigation
type: Concept
type: Minor Head
broader: Ground water
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Items adjustable in England
type: Concept
source: LMMHA note 2, part4k.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8794
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The only items which can occur under this minor head are of the category "Remittance-Miscellaneous Account between England and India".

Correctional Services
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Piggery Development
type: Concept
type: Minor Head
broader: Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Stationery and forms printing, storage and distribution
type: Concept
type: Minor Head
broader: Stationery and Printing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Cesses on Exports
type: Concept
source: LMMHA note 2, part1.htm
type: Minor Head
broader: Customs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The revenue under this head will be classified under the following sub-heads:

Machinery and Equipment
type: Concept
type: Minor Head
broader: Sewerage and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Miscellaneous Compensations and Assignments
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3604
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ways and Means Advances
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6004
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Ways and Means Advances for Plan Schemes
narrower: Ways and Means Advances towards Expenditure on upgradation of Standards of Administration
narrower: https://data.commonerllp.org/ontology/lmmha/6004-06-103
narrower: Other Ways and Means Advance

State PSC Examination Fees.
type: Concept
type: Minor Head
broader: Public Service Commission
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Common Services
type: Concept
type: Minor Head
broader: Space Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telephone Exchanges
type: Concept
type: Minor Head
broader: Operation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Investment Fund
type: Concept
created: 2012-06-13
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Civil
narrower: Proceeds of dis-investment of Government Equity Holdings in PSUs including Premium (1)
narrower: Disinvestment Proceeds of Government of India during the period 01-04-2009 to 31-03-2012.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 655-662

Cheques and Bills
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/8670-00-101
narrower: Pay and Accounts Offices cheques
narrower: Departmental Cheques
narrower: https://data.commonerllp.org/ontology/lmmha/8670-00-104
narrower: https://data.commonerllp.org/ontology/lmmha/8670-00-105
narrower: Telecommunication Accounts Office Cheques
narrower: Postal Cheques
narrower: Railway Cheques
narrower: Defence Cheques
narrower: Electronic Advices
narrower: https://data.commonerllp.org/ontology/lmmha/8670-111
narrower: Treasury Electronic Advices
narrower: Departmental (CDDOs) Electronic Advices
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Homeopathy
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6210-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Other Urban Development Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Meteorology
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Waste Treatment Facility
type: Concept
modified: 2018-08-28
type: Minor Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/4861
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 916

Loans to Housing Boards
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Loans to Agricultural Financial Institutions
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Coaching Earnings
type: Concept
type: Sub-Major Head
broader: Indian Railways-Commercial Lines-Revenue Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Passengers
narrower: Special Trains and reserved Carriages
narrower: https://data.commonerllp.org/ontology/lmmha/1002-01-103
narrower: https://data.commonerllp.org/ontology/lmmha/1002-01-104
narrower: Other Coaching traffic
narrower: Transport of Post Office Mails
narrower: Miscellaneous Coaching Receipts
narrower: Deduct-Refunds

Grants under Proviso to Article 275of the Constitution
type: Concept
source: LMMHA note 1, part2f.htm
type: Minor Head
broader: Grants for Central Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

National Permit Account
type: Concept
created: 2013-03-06
type: Minor Head
broader: Other Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 742

Mizoram Suspense
type: Concept
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Defence Savings Certificates
type: Concept
source: LMMHA note 1, part4g.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Separate sub-heads may be opened for each type of savings certificates, such as Cash Certificates, Savings Certificates of different denominations etc.

Share of Small Savings collections
type: Concept
type: Minor Head
broader: Loans for Non-Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Urban Development Schemes
type: Concept
type: Sub-Major Head
broader: Urban Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Construction
narrower: Machinery and Equipment
narrower: Maintenance and Repairs
narrower: Assistance to Local Bodies Corporations, Urban Development Authorities, Town Improvement Boards etc.
narrower: Other expenditure

Loans from Asian Development Bank
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: Treasury and Accounts Administration
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2711-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Health
type: Concept
type: Minor Head
broader: Welfare of Scheduled Castes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Provident Fund Suspense
type: Concept
type: Minor Head
broader: Suspense Accounts (Postal)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Customs Receipts awaiting transfer to the Receipt Head
type: Concept
type: Minor Head
broader: Suspense Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants for State Plan Schemes
type: Concept
type: Sub-Major Head
broader: Grants-in-aid to State Governments (l)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Block Grants
narrower: Grants as advance Plan Assistance for relief on account of Natural Calamities
narrower: Grants against External Assistance received in kind
narrower: Grants under Proviso to Article 275of the Constitution

Assistance from the Government of Iraq
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Highways Permanent Bridges Fees Fund
type: Concept
type: Minor Head
broader: National Highways Permanent Bridges Fees Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: Light Houses and light ships
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: State Capital Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Distribution of nutritious food and beverages
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2236
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Special Nutrition programmes
narrower: https://data.commonerllp.org/ontology/lmmha/2236-02-102
narrower: Other expenditure

Other programmes
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fees for stamping weights and measures
type: Concept
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Endowment By the Late King Of Oudh
type: Concept
type: Minor Head
broader: Trusts and Endowments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Diesel Locomotives
type: Concept
type: Minor Head
broader: Operation Expenses Rolling stock and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of Iraq
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Veterinary care
type: Concept
type: Minor Head
broader: Floods, Cyclones etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Santacruz
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of Japan
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Posts
type: Concept
source: LMMHA note 1, part4j.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8675
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This is merely an adjusting head and records the net results of cash transactions and adjustment with the Reserve Bank pending eventual transfer to the sector "N. Cash Balance-Deposits with the Reserve Bank".

Storage and Warehousing
type: Concept
type: Minor Head
broader: Food Storage and Warehousing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sale proceeds of confiscated Goods (5)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Union Territory Goods and Services Tax (UTGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Centre and Maharashtra
type: Concept
type: Minor Head
broader: Inter State Settlement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenses
type: Concept
type: Minor Head
broader: Miscellaneous-Working expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Mineral Exploration and Development
type: Concept
type: Sub-Major Head
broader: Loans for non-Ferrous Mining and Metallurgical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/6853-01-190
narrower: https://data.commonerllp.org/ontology/lmmha/6853-01-800

Other Hill Areas
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6551
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Telecommunications
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Industries
type: Concept
type: Sub-Major Head
broader: Other Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2875-60-190
narrower: Other expenditure

115 Signaling And Telecommunication Works
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Exchange Accounts
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Accounts between Civil & Civil
narrower: Accounts between Defence Accounts Officers
narrower: Accounts between Railways
narrower: Accounts between Postal Accounts Officers.
narrower: Accounts between Telecommunications Accounts Officers.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Commercial Crops
type: Concept
source: LMMHA note 3, part2c.htm
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Expenditure on development of each type of commercial crop will be recorded under distinct sub-heads. Thus there will be distinct sub-heads for Jute, Cotton, Sugarcane, Potato, Tobacco, Coconut, Cashew, Arecanut, Pepper, Cardamom etc.

Fuel Reprocessing
type: Concept
type: Minor Head
broader: Atomic Energy Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

PLI Convertible Whole Life Assurance Schemes
type: Concept
created: 2012-10-26
type: Minor Head
broader: Postal Life Insurance Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Securities issued to International Financial Institutions
type: Concept
source: LMMHA note 3, part4d.htm
type: Minor Head
broader: Internal Debt of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Each institution, namely, the International Monetary Fund, the International Bank for Reconstruction and Development, the International Development Association etc. will appear as sub-heads under this minor head with Detailed Heads for each denomination of the Security for such Institutions.

Loans for Special Plan Schemes
type: Concept
type: Sub-Major Head
broader: Loans and Advances to State Governments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/7601-05-101
narrower: Development of Border Areas.

Repairs & Maintenance of Plant and Equipment
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Establishment in offices
narrower: Credits or recoveries
narrower: Plant and Equipment-Way and Works
narrower: Plant and Equipment - Mechanical
narrower: Plant and Equipment-Electrical
narrower: Plant and Equipment-Signalling
narrower: Plant and Equipment-Telecommunication
narrower: https://data.commonerllp.org/ontology/lmmha/3002-05-143
narrower: Other Plant & Equipment-General and Traffic Departments

Development of Andaman and Nicobar Islands for Rehabilitation
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6235-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tariff and Price Regulation
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Co-operation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Health Schemes
type: Concept
type: Minor Head
broader: Atomic Energy Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0217-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Defence Certificates
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6859-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Mines Labour Welfare Deposits
type: Concept
source: LMMHA note 14, part4i.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Deposits on account of the Coal, Mica and Other Mines may be shown under distinct sub heads.

Light Houses - Working Expenses
type: Concept
type: Minor Head
broader: Light Houses and Light Ships
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Forestry
type: Concept
type: Sub-Major Head
broader: Agricultural Research and Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2415-06-001
narrower: Research
narrower: https://data.commonerllp.org/ontology/lmmha/2415-06-120
narrower: Assistance to I.C.A.R
narrower: Education
narrower: Other expenditure

Trusts and Endowments
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Treasury Notes
narrower: Endowment By the Late King Of Oudh
narrower: "Trusts Created by the Edavagai Rights Acquistion Act, 1955"
narrower: https://data.commonerllp.org/ontology/lmmha/8010-00-104
narrower: Other Trusts
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: FALTA (EPZ)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Thorium Extraction
type: Concept
modified: 2018-08-28
type: Minor Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/4861
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 916

Loans to Public sector and other undertakings
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Coal concession fees and royalties
type: Concept
type: Minor Head
broader: Coal and Lignite
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Major Irrigation-Non-Commercial
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2701
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2701-02-001
narrower: https://data.commonerllp.org/ontology/lmmha/2701-02-052
narrower: https://data.commonerllp.org/ontology/lmmha/2701-02-799

Subsidy for operation of Haj Charters
type: Concept
created: 2015-04-13
modified: 2017-06-07
type: Minor Head
deprecated: true
broader: Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 781
was invalidated by: Deleted via Correction Slip No. 843

Assistance to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: Civil Supplies
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants From Indian Council of Agricultural Research
type: Concept
type: Minor Head
broader: Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Central-Civil
type: Concept
source: LMMHA note 1, part4j.htm
source: LMMHA note 2, part4j.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8675
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This is merely an adjusting head and records the net results of cash transactions and adjustment with the Reserve Bank pending eventual transfer to the sector "N. Cash Balance-Deposits with the Reserve Bank".
scope note: This will be divided into three sub-heads They are intended to be used for recording (i) the effect of transactions taking place at branches of RBI functioning as primary Bank of the Ministry/Department concerned (ii) the effect of transactions taking place at branches of Public Sector Banks functioning as primary Bank of the Ministry/Department concerned and (iii) the effect of advices issued by PAOs/Accountants General etc. in favour of Principal Accounts Offices on RBI, CAS at Nagpur for monetary settlement through its books respectively.

Drought Prone Area Development Programme
type: Concept
type: Minor Head
broader: Loans for Special programmes for Rural Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Payments against collection of Cess
type: Concept
type: Minor Head
broader: Rubber
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
source: LMMHA note 3, part4c.htm
type: Minor Head
broader: Light Houses and light ships
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include expenditure on buildings for offices of the Department of lighthouses and lightships.

Other Expenditure
type: Concept
source: LMMHA note 4, part2.htm
type: Minor Head
broader: Elections
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include charges for election of the President/Vice-President

Contribution to Employees' Provident Fund
type: Concept
type: Minor Head
broader: Pension
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Depreciation Reserve Funds of Government Non-Commercial Departments
type: Concept
source: LMMHA note 1, part4h.htm
source: LMMHA note 2, part4h.htm
type: Minor Head
broader: Depreciation/Renewal Reserve Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please see Note (2) below the Major head '8115- Depreciation/Renewal Reserve Funds'.
scope note: This minor head is intended to record the transactions on account of Depreciation Reserve Funds of Non-commercial Departments of Governments like the Government Presses.

Transfer within Rajasthan Canal Projects
type: Concept
source: LMMHA note 4, part4k.htm
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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:-

Other Expenditure
type: Concept
type: Minor Head
broader: Capital Outlay on Inland Water Transport
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Instant Money Orders (i MO)
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8781
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 614-615

Ayurveda
type: Concept
type: Minor Head
broader: Urban Health Services-Other systems of medicine
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Scientific bodies
type: Concept
type: Minor Head
broader: Survey of India
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Shipping
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Overseas Shipping
narrower: Coastal Shipping
narrower: General
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

4701-Capital Outlay on Medium Irrigation (1)
type: Concept
modified: 2012-06-13
source: LMMHA note 1, part4c.htm
type: Major Head
alternative label: Capital outlay on Major and Medium Irrigation
history note: Renamed from 'Capital outlay on Major and Medium Irrigation' to '4701-Capital Outlay on Medium Irrigation (1)' on 2012-06-13 via Correction Slip No. 388
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Major Irrigation-Commercial
narrower: https://data.commonerllp.org/ontology/lmmha/4701-02
narrower: Medium Irrigation-Commercial
narrower: Medium Irrigation-Non-Commercial
narrower: General
narrower: Works related to Irrigation
scope note: Sec Notes (1) and (2) under the major head "2701"
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Rehabilitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Distilleries
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Sub-Major Head
broader: General Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/2202-80-003
narrower: Research
narrower: Scholarships
narrower: Examinations
narrower: International Co-operation
narrower: Other expenditure

Gratuities
type: Concept
source: LMMHA note 10, part2.htm
type: Minor Head
broader: Civil
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will also record expenditure on account of interest payable on delayed payment of Gratuity.

Other Pensions
type: Concept
type: Minor Head
broader: Pension
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Development of Border Areas.
type: Concept
type: Minor Head
broader: Loans for Special Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2030-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investment in Special Central Government Securities issued against net collections of Small Savings from 1-4-1999
type: Concept
type: Minor Head
broader: Investments of National Small Savings Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Engineering Industries
type: Concept
source: LMMHA note 2, part2d.htm
type: Sub-Major Head
broader: Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Other Industrial machinery Industries
narrower: Transport Equipment Industries
narrower: Other Engineering Industries
narrower: https://data.commonerllp.org/ontology/lmmha/2852-06-203
scope note: The minor heads under these sub-major heads will include expenditure on regulation and development of the categories of industries represented by them.

Horticulture and Vegetable Crops
type: Concept
source: LMMHA note 6, part2c.htm
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include expenditure on schemes relating to fruits, vegetables, Nurseries, Kitchen gardens and Orchards, and suitable sub-heads for individual scheme or a group of schemes may be opened, with appropriate grouping under "Fruits", "Vegetables" and "Nursery". It will, however, exclude expenditure on forest nursery' which will be recorded under the major head '2406 Forestry and Wild life.'

Proceeds of dis-investment of Government Equity Holdings in PSUs including Premium (1)
type: Concept
created: 2012-06-13
type: Minor Head
broader: National Investment Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 655-662

Office Buildings
type: Concept
type: Sub-Major Head
broader: Public Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Rents
narrower: Hire Charges of Machinery and Equipment
narrower: Recovery of percentage charges
narrower: Other Receipts

Assistance from the Government of Italy
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Home Guards
type: Concept
type: Minor Head
broader: Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Unclaimed Savings Bank Deposits
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts awaiting transfer to other Minor Heads (5)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Central Goods and Services Tax (CGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

118 – Receipts under Right to Information Act, 2005
type: Concept
created: 2012-06-13
type: Minor Head
broader: Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other expenditure
type: Concept
type: Minor Head
broader: Tea
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

District Establishments
type: Concept
type: Minor Head
broader: District Administration
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Securities Issued to Foreign Government under Bilateral Trade Agreements
type: Concept
type: Minor Head
broader: Special Deposits and Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

103 Track Renewals
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

104-Sale proceeds from canal plantations
type: Concept
created: 2012-06-13
type: Minor Head
broader: 0701-Medium Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Acquisition of Fleet
type: Concept
type: Minor Head
broader: Capital Outlay on Road Transport
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants in lieu of Tax on Railway Passenger Fares
type: Concept
type: Minor Head
broader: Non-Plan Grants
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6202-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Promotion of Modern Indian Languages and Literature
type: Concept
source: LMMHA note 5, part2b.htm
type: Minor Head
broader: Language Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Loans from the Government of U.S.A. under PL-480 convertible local currency Credits
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Other Agricultural Programmes
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Marketing and Quality Control
narrower: Others
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
source: LMMHA note 10, part2.htm
type: Minor Head
broader: Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Research and Development
type: Concept
type: Minor Head
broader: Mineral Exploration and Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investigation
type: Concept
type: Minor Head
broader: Survey (Zoological)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Cess
type: Concept
created: 2017-06-30
type: Minor Head
broader: Goods and Services Tax Compensation Cess
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 859-862

Miscellaneous Goods Earnings
type: Concept
type: Minor Head
broader: Goods Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

102-Sale of water for domestic purposes
type: Concept
created: 2012-06-13
type: Minor Head
broader: 0701-Medium Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

State Excise
type: Concept
type: Minor Head
broader: Capital Outlay on Other Fiscal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts under the Carbide of Calcium Rules
type: Concept
source: LMMHA note 1, part1d.htm
type: Minor Head
broader: Non-ferrous Mining and Metallurgical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divided into the sub-heads 'Collections by District authorities' and 'Other collections'.

Household Establishment
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: President
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

External Affairs
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Training
narrower: Embassies and Missions
narrower: Special Diplomatic Expenditure
narrower: https://data.commonerllp.org/ontology/lmmha/2061-00-104
narrower: Pass-port and Emigration
narrower: Entertainment Charges
narrower: https://data.commonerllp.org/ontology/lmmha/2061-00-800
narrower: Assistance to Autonomous Bodies and Other Institutions
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sale of Passport Application Forms
type: Concept
source: LMMHA note 8, part1d.htm
type: Minor Head
broader: Postal Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will comprise of the following sub-headr :-

Other Small Ports
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5051-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Construction
type: Concept
type: Minor Head
broader: National Capital Region
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

New lines (Construction)
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Handloom Industries
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4851
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants From I.C.A.R
type: Concept
type: Minor Head
broader: Dairy Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Jute
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deposits of other Autonomous Bodies
type: Concept
source: LMMHA note 2, part4i.htm
type: Minor Head
broader: Deposits of Local Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record interest bearing deposits of autonomous bodies which have been declared as Local Funds. Deposits in respect of each such fund will be recorded under a distinct sub-head.

Small Coins Depot Balances
type: Concept
type: Minor Head
broader: Coinage Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Labour
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from New Zealand
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to District Rural Development Agencies
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2553
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Non-Plan Schemes
type: Concept
type: Sub-Major Head
broader: Loans and Advances to Union Territory Governments with Legislature
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to cover gap in resources
narrower: Share of Small Saving Collections.

Railway Development Fund-Strategic Lines
type: Concept
source: LMMHA note 1, part4h.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8117
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This Fund has been set up for financing expenditure on the following items: The details of expenditure to be booked under items (a), (b) and (c) above are given in the explanatory notes Nos. 47, 48 and 49 respectively in Appendix-xi to the Indian Railway Code for Accounts Department, Part I (Third Reprint. 1957). Interest on the balances of this fund as well as interest and dividends on securities purchased from this fund are also credited to this fund.

Sale of Jail Manufactures
type: Concept
source: LMMHA note 2, part1b.htm
type: Minor Head
broader: Jails
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This records the sale proceeds of articles of jail manufactures supplied to other departments (If the manufactures are constituted on commercial lines and are declared as commercial activities of Jail Department) and other governments and private parties etc. If the Jail manufactures are not declared as commercial activities, the sale proceeds to other departments of the Government are treated as reduction of expenditure under "2056-Jail Manufactures". Receipts in respect of Jail Presses are creditable to "0058 Stationery and Printing".

Loans for Central Plan Schemes
type: Concept
type: Sub-Major Head
broader: Loans and Advances to State Governments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Village and Small Industries.

Signal and Telecommunication Management
type: Concept
type: Minor Head
broader: General Superintendence and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2041
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Diplomatic Expenditure
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: External Affairs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head is intended to provide for special charges which are debited under this head only under special instructions of Government.

Research and Development
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Drainage
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Compensatory Afforestation Deposits
type: Concept
created: 2018-07-03
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8336
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 911

Military Farms
type: Concept
source: LMMHA note 3, part1b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0076
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will have the following sub-heads:-

Research
type: Concept
type: Minor Head
broader: Forestry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Space Sciences
type: Concept
type: Minor Head
broader: Space Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

106-Licence Fee and Mining Lease Rent (4)
type: Concept
created: 2012-06-13
type: Minor Head
broader: Petroleum
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Ethyl Alcohol Effluent Disposal Facility Fund
type: Concept
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Mining
type: Concept
type: Sub-Major Head
broader: Loans for Iron and Steel Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and other undertakings
narrower: Other Loans

Loans to Co-operative Spinning Mills.
type: Concept
type: Minor Head
broader: Textiles
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Repairs and Maintenance of Carriages and Wagons
type: Concept
type: Sub-Major Head
broader: Indian Railways-Strategic Lines-Working Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Establishment in offices
narrower: https://data.commonerllp.org/ontology/lmmha/3003-04-129
narrower: https://data.commonerllp.org/ontology/lmmha/3003-04-130
narrower: Wagons
narrower: Electric Multiple unit coaches
narrower: Electrical General Services-Train lighting, fans and air conditioning
narrower: Diesel Multiple Unit Coaches
narrower: https://data.commonerllp.org/ontology/lmmha/3003-04-200

Energy Co-ordination and Development
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
source: LMMHA note 6, part2d.htm
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on type certification, laying down of design evaluation, development of indigenous equipment etc.

Deposits on a/c of cost price of Liquor, Ganja and Bhang
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sheep and Wool Development
type: Concept
type: Minor Head
broader: Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Primary Education Cess
type: Concept
created: 2012-06-13
modified: 2012-06-13
type: Minor Head
alternative label: 504-Education Cess
broader: Non-Corporate Tax
history note: Renamed from '504-Education Cess' to 'Primary Education Cess' on 2012-06-13 via Correction Slip Nos. 618-632
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other Loans
type: Concept
source: LMMHA note 9, part4d.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6004-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head would include write off of overpayments during 1985-89 as recommended by the Eighth Finance Commission. The balances of the pre 1984-85 'Orissa Hirakund project Stage I" loans and the 1979-84 consolidated loans will also initially be debited to this minor head. The final allocation of the amounts of loans under these categories will follow formal sanction of the Government of India.

Suspense
type: Concept
type: Minor Head
broader: Medium Irrigation-Commercial
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to I.C.A.R.
type: Concept
type: Minor Head
broader: Soil and Water Conservation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Industrial security Force
type: Concept
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Development of Border Areas.
type: Concept
type: Minor Head
broader: Loans for Special Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Non-Plan Schemes
type: Concept
type: Sub-Major Head
broader: Loans and Advances to State Governments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to cover gap in resources
narrower: Share of Small Savings collections
narrower: https://data.commonerllp.org/ontology/lmmha/7601-01-201

800-Other Receipts
type: Concept
created: 2012-06-13
type: Minor Head
broader: 0080- Defence Services-Research & Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Apportionment of IGST-Transfer-in of Tax Component to CGST
type: Concept
created: 2017-06-19
type: Minor Head
broader: Central Goods and Services Tax (CGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

School Health Scheme
type: Concept
type: Minor Head
broader: Urban Health Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Communication and Buildings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4406-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deposits for purchases etc. in India
type: Concept
source: LMMHA note 7, part4i.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This head is intended to record inter-alia the deposits received from Municipalities and other outside bodies etc., on account of value of stores purchased by them through the Director General of Supplies and Disposals of Government of India or other Central stores purchases organisations etc. in the State Government

Collection under the Interest Tax Act
type: Concept
source: LMMHA note 1, part1.htm
type: Minor Head
broader: Interest Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divided into the following Sub-heads:

Assistance to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: Production of Nutritious Foods and Beverages
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Telecommunication services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/7225-00-101
narrower: Loans to public sector and other undertakings
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for North Eastern Areas
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Delhi Police.
type: Concept
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Water Supply
type: Concept
type: Sub-Major Head
broader: Loans for Water Supply and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Urban Water Supply Programmes
narrower: Rural Water Supply Programmes
narrower: https://data.commonerllp.org/ontology/lmmha/6215-01-190
narrower: Other Loans

Research Projects of Atomic Energy
type: Concept
created: 2018-08-28
type: Minor Head
broader: Capital Outlay on Atomic Energy Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 916

Transportations
type: Concept
type: Minor Head
broader: Defence Services-Air Force
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans from the Government of Canada
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Stamp Duty
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3604
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

120 New Lines (Construction)
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Construction
type: Concept
type: Minor Head
broader: Integrated Development of Small and Medium Towns
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sale proceeds of election forms and documents
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0070-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Opium and Alkaloid Industries
narrower: Other Industries
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: Other Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Net Receipt from other Radio Companies
type: Concept
type: Minor Head
broader: Telegraphs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Retirement of Capital/Disinvestments of Cooperative Societies/Banks
type: Concept
created: 2012-06-13
type: Minor Head
broader: Miscellaneous Capital Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 616-617

Electronic Advices
type: Concept
source: LMMHA note 4, part4j.htm
type: Minor Head
broader: Cheques and Bills
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head would cover payments on account of drawbacks of Customs department only".

Small Scale Industries
type: Concept
type: Minor Head
broader: Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Miscellaneous Suspense items
type: Concept
type: Minor Head
broader: Suspense Accounts (Telecommunication)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

102-Penalty
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0034
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Secretariat
type: Concept
type: Minor Head
broader: President
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Non-Shareable Duties
type: Concept
type: Sub-Major Head
broader: Union Excise Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Regulatory Excise Duties
narrower: Auxiliary Duties of Excise
narrower: https://data.commonerllp.org/ontology/lmmha/0038-03-103
narrower: Additional Excise Duties on Textiles and Textile Articles
narrower: Additional Excise Duties on TV Sets
narrower: Additional Excise Duties on indigenous motor spirit
narrower: Additional Excise Duty on High Speed Diesel Oil
narrower: Other Duties

Machinery and Equipment
type: Concept
source: LMMHA note 8, part2.htm
type: Minor Head
broader: Office Buildings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Tax on sale of motor spirits and lubricants
type: Concept
source: LMMHA note 3, part1.htm
type: Minor Head
broader: Taxes on Sales, Trade etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: In States, where such receipts are levied under the Sales Tax Act, the same will be recorded under the minor head "State Sales Tax". These minor heads are intended to record receipts from taxes levied under separate legislations.

Assistance to Consumers' Cooperatives in Urban Areas
type: Concept
type: Minor Head
broader: Civil Supplies
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deferred dividend liability in respect of the period prior to 1978-79
type: Concept
source: LMMHA note 1, part4e.htm
type: Minor Head
broader: Loans to Railways
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This Minor Head will cease to be in operation after the entire deferred dividend liability for this period is extinguished.

Rural Health Services
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4210
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Health sub-centres
narrower: Subsidiary Health Centres
narrower: Primary Health Centres
narrower: https://data.commonerllp.org/ontology/lmmha/4210-02-104
narrower: Hospitals and Dispensaries
narrower: Other expenditure

Women's Welfare
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telecom Regulatory Authority of India General Fund
type: Concept
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Acquisition of immovable property under Chapter XX-C of Income Tax Act.1961
type: Concept
source: LMMHA note 2, part4.htm
type: Minor Head
broader: Capital Outlay on Miscellaneous General Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The receipts on accent of the sale proceeds may be booked to a deduct head with the nomenclature "Deduct-Receipts on account of sale of immovable properties under Chapter XX-C of Income Tax Act, 1961”.

Grants towards contribution to Calamity Relief Fund.
type: Concept
type: Minor Head
broader: Non-Plan Grants
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to multipurpose rural co-operatives
type: Concept
type: Minor Head
broader: Co-operation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Other Taxes and Duties on Commodities and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Dockyard and Dry docking
type: Concept
source: LMMHA note 5, part2d.htm
type: Minor Head
broader: Minor Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record operating expenses of dockyards including work-shops attached to them.

FALTA (EPZ)
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5453
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/5453-04-051

Family Pension
type: Concept
type: Minor Head
broader: Provident Fund, Pension and Other Retirement benefits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Land Reforms
type: Concept
source: LMMHA note 1, part2c.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Statistics and Evaluation
narrower: Regulation of Land Holding and Tenancy
narrower: Consolidation of Holdings
narrower: https://data.commonerllp.org/ontology/lmmha/2506-00-103
narrower: https://data.commonerllp.org/ontology/lmmha/2506-00-104
narrower: Other expenditure
scope note: This major head will include expenditure on land reforms relating to Agriculture Development and for the development and cultivation of ceiling surplus land assigned to the landless.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Surface Water
type: Concept
type: Sub-Major Head
broader: Minor Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Water Tanks
narrower: Lift Irrigation Schemes
narrower: https://data.commonerllp.org/ontology/lmmha/2702-01-103
narrower: https://data.commonerllp.org/ontology/lmmha/2702-01-104
narrower: Other expenditure

Extension and Training
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4405
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Conservation Programmes
type: Concept
type: Minor Head
broader: Environmental Research and Ecological Regeneration
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Electronics
type: Concept
type: Minor Head
broader: Telecommunication and Electronic Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Miscellaneous Coaching Receipts
type: Concept
type: Minor Head
broader: Coaching Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Remittances of M.E.S Offices
type: Concept
source: LMMHA note 6, part4k.htm
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Remittances and other transactions between Army and Military Engineer Services within the same Military Accounts District, are adjusted under this minor head.

104-Joint Staff
type: Concept
created: 2012-06-13
type: Minor Head
broader: Capital Outlay on Defence Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Industrial Estates
type: Concept
source: LMMHA note 3, part2d.htm
type: Minor Head
broader: Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on the management and maintenance of Industrial Estates. There will be a distinct sub-head for each Industrial Estate. Expenditure on Government Units in the Industrial Estates, will however, be recorded under the relevant programme minor heads under this major head.

Roads of Inter State or Economic Importance
type: Concept
type: Sub-Major Head
broader: Roads and Bridges
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3054-05-052
narrower: https://data.commonerllp.org/ontology/lmmha/3054-05-102
narrower: Roadworks
narrower: https://data.commonerllp.org/ontology/lmmha/3054-05-799
narrower: Other expenditure

Receipt Awaiting Transfer to other Minor Heads
type: Concept
created: 2012-06-13
type: Minor Head
broader: Commodities Transaction Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 601-607

Transfers to/from Reserve Fund/Deposit Account
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Army
type: Concept
source: LMMHA note 9, part2.htm
type: Minor Head
broader: Defence
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will have the following Sub-heads. 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'.

Other Social Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2250-00-101
narrower: Administration of Religious and Charitable Endowments Acts
narrower: Upkeep of Shrines, Temples etc.
narrower: Other expenditure
narrower: https://data.commonerllp.org/ontology/lmmha/2250-104
narrower: https://data.commonerllp.org/ontology/lmmha/2250-105
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Films
type: Concept
type: Sub-Major Head
broader: Information and Publicity
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Receipts from Departmentally produced films
narrower: Other Receipts

Bank Note Press
type: Concept
source: LMMHA note 2, part1b.htm
type: Minor Head
broader: Currency, Coinage and Mint
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record receipts from the Bank Note press, Dewas, M.P.

Assistance to Local Bodies Corporations, Urban Development Authorities, Town Improvement Boards, etc.
type: Concept
type: Minor Head
broader: State Capital Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in General Financial and Trading Institutions
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Investments in General Financial Institutions
narrower: https://data.commonerllp.org/ontology/lmmha/5465-02
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Veterinary Services and Animal Health
type: Concept
type: Minor Head
broader: Capital Outlay on Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Registration of Newspapers
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Cash Balance Investment Account
type: Concept
source: LMMHA note 1, part4j.htm
type: Minor Head
broader: Cash Balance Investment Account
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head is intended for the record of transactions connected with temporary investments of cash balance e.g. in short term loans or other Government securities. Long term investments in industrial or commercial concerns etc. should not be accommodated under this minor head, but routed through the Consolidated Fund. In the Central Accounts this head is debited with the amounts expended on the purchase of securities, and on the cancellation of the loans, the nominal value of the cancelled securities is debited to "Internal Debt' etc. by per contra credit to this head to the extent of the purchase price originally debited to it. The difference, if any will be added to or deducted from interest on cash balance investment under ‘0049-Interest Receipts'. Similarly, any profit or loss arising out of the transfer of securities held in the investment account is adjusted by addition to or deduction from the amount of the said interest, the sale proceeds being credited to this head to the extent of the purchase price. This minor head will include investment of surplus cash balances of High Commission for India in United Kingdom.

Receipts on account of Bonus Shares (Face Value) received against Equity Shares acquired from PLI Funds
type: Concept
created: 2012-10-26
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8016
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Maintenance and Repairs
type: Concept
type: Minor Head
broader: National Capital Region
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0202-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Provident Societies Liquidation Account
type: Concept
source: LMMHA note 12, part4i.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This head receives the sums made over by the liquidators to the Superintendent of Insurance under Section 93(5) of the Insurance Act,1938. If within a period of five years from the date on which any sums have been made over to the Superintendent of Insurance an order of a Court of competent jurisdiction has not been obtained at the instance of any claimant to such sums for their disposal, the said sums shall become the property of Government.

Jute
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Operation and Maintenance
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2221-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: State Capital Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Payment of States' Share of Union Excise Duties
type: Concept
modified: 2012-06-13
type: Major Head
deprecated: true
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: States' Share of Basic Union Excise Duties
narrower: https://data.commonerllp.org/ontology/lmmha/3603-00-102
narrower: States' Share of Additional Excise Duties in lieu of Sales tax
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 388

Family Pension
type: Concept
type: Minor Head
broader: Provident Fund, Pension and Other Retirement Benefits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public sector and other undertakings
type: Concept
source: LMMHA note 1, part4c.htm
type: Minor Head
broader: Investments in Industrial Financial Institutions
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include investments in "State Financial Corporations".

State Administrative Tribunals
type: Concept
type: Minor Head
broader: Administration of Justice
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General Reserve Funds of Government Commercial Departments/ Undertakings
type: Concept
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from community development Projects
type: Concept
type: Minor Head
broader: Other Rural Development Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rural Housing
type: Concept
type: Sub-Major Head
broader: Loans for Housing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public sector and other undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/6216-03-201
narrower: Other Loans

Bridges
type: Concept
type: Minor Head
broader: Strategic and Border Roads
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

States Share of Additional Excise Duties in lieu of Sales Tax.
type: Concept
type: Minor Head
broader: States' Share of Union Excise Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Shipping Development Fund Committee
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Land
type: Concept
type: Minor Head
broader: Integrated Development of Small and Medium Towns
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Inspection Organisations
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0076
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General Administration
type: Concept
type: Sub-Major Head
broader: Postal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/3201-01-101

Miscellaneous Advances
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3003-13
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: Survey of India
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to States from National Disaster Response Fund
type: Concept
modified: 2012-06-13
type: Minor Head
alternative label: Special Nutrition
broader: Relief on account of Natural Calamities
history note: Renamed from 'Special Nutrition' to 'Assistance to States from National Disaster Response Fund' on 2012-06-13 via Correction Slip Nos. 709-712
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Overhead charges and profits recovered on work done for outside parties and on sales of stores
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1003-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Extension and Training
type: Concept
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest from Railways
type: Concept
source: LMMHA note 3, part1b.htm
type: Minor Head
broader: Other Interest receipts of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The interest element of the Contribution from Railways and Posts and Telegraphs to General Revenue at the rate charged to commercial Departments on the mean Capital on which the contribution is worked out, is recorded initially under the minor heads "Contribution from Railways" and "Contribution from Posts and Telegraphs" under the major head "0050 Dividends and Profits”. These elements are subsequently transferred to these minor heads.

Audit
type: Concept
type: Minor Head
broader: Accounts and Audit
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Secondary and Higher Education Cess
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0020
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 618-632

Bombay Land Scheme
type: Concept
type: Minor Head
broader: Capital Outlay on Miscellaneous General Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Transportation
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2079
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Accounts between Railways
type: Concept
type: Sub-Major Head
broader: Exchange Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

District Administration
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: District Establishments
narrower: Other Establishments
narrower: Commissioners
narrower: Court of Wards
narrower: Other expenditure
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investment in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4859-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Maintenance - Machinery and Equipment
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2079
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Contingency Fund - Investment Account.
type: Concept
type: Minor Head
broader: Bhopal Gas Leak Disaster Relief Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sinking Funds
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: Appropriation for reduction or avoidance of debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Separate sub head may be opened for each loan for which sinking fund is created.

Assistance from the Government of the Kingdom of Belgium
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
source: LMMHA note 2, part2d.htm
type: Minor Head
broader: Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This 'minor heads' will be down graded to the level of sub-heads when expenditure on them is solely for a specific industry (e.g.) Handloom, Handicrafts, Coir etc.

101 Railway Safety Fund (Commercial)
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8119
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Assam & Nagaland Remittances
type: Concept
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts under Education Cess Act.
type: Concept
source: LMMHA note 1, part1.htm
type: Minor Head
broader: Other Taxes and Duties on Commodities and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The minor heads will be divided into the following sub-heads: The sub-head "Other Receipts" will record miscellaneous receipts like penalties, fine etc. in the administration of the relevant Acts/Regulations.

Space Applications
type: Concept
type: Minor Head
broader: Capital Outlay on Space Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fast Breeder Reactor.
type: Concept
modified: 2018-08-28
type: Minor Head
deprecated: true
broader: Capital Outlay on Power Projects
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 916

Contribution to Central Resource Pool for Development of North Eastern Region
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2552
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2040
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on loans from International Rice Research Institute
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2217-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Films
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

107-Contribution for Ex-Servicemen Contributory Health Scheme
type: Concept
modified: 2012-06-13
type: Minor Head
alternative label: Research and Development Organisations
broader: https://data.commonerllp.org/ontology/lmmha/0076
history note: Renamed from 'Research and Development Organisations' to '107-Contribution for Ex-Servicemen Contributory Health Scheme' on 2012-06-13 via Correction Slip No. 388
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Power Projects
type: Concept
source: LMMHA note 1, part4e.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and other undertakings
narrower: Hydel Generation
narrower: https://data.commonerllp.org/ontology/lmmha/6801-00-202
narrower: Diesel/gas power generation
narrower: Rural Electrification
narrower: https://data.commonerllp.org/ontology/lmmha/6801-00-205
narrower: Nuclear Power Generation
narrower: Other Loans to Electricity Boards
scope note: Loans to Electricity Boards and other parties earmarked for identifiable thermo-electric (excluding diesel), diesel and Hydro-electric power and their transmission and distribution will be accounted for under the minor heads, "Thermal Power Generation", "Diesel/gas power generation", "Hydel Generation and "Transmission and Distribution" respectively. Other loans to Electricity Boards, not identifiable with any of these minor heads will be accounted for under the minor head "Other Loans to Electricity Boards".
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other undertakings
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from environmental forestry
type: Concept
type: Minor Head
broader: Forestry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants under the Constitution (Distribution of Revenue order)
type: Concept
type: Minor Head
broader: Non-Plan Grants
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Court Fees realised in stamps
type: Concept
type: Minor Head
broader: Stamps-Judicial
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Welfare of Backward Classes
type: Concept
type: Sub-Major Head
broader: Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2225-03-001
narrower: Economic Development
narrower: Assistance to Public Sector and Other Undertakings
narrower: Education
narrower: Health
narrower: Housing
narrower: https://data.commonerllp.org/ontology/lmmha/2225-03-800

Direction and Administration
type: Concept
source: LMMHA note 1, part2d.htm
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on Director General of Shipping and his establishment and supervising staff.

Duties assigned to States
type: Concept
type: Sub-Major Head
broader: Union Excise Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/0038-02-101
narrower: Excise duty on generation of power

Appropriation to Railway Development Fund
type: Concept
type: Minor Head
broader: Appropriation from Railway Surplus
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State Savings Bank Deposits
type: Concept
source: LMMHA note 1, part4g.htm
type: Minor Head
broader: 8001-National Savings Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Other Live Stock Development
type: Concept
type: Minor Head
broader: Capital Outlay on Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Civil Engineering Suspense
type: Concept
source: LMMHA note 3, part4c.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5201
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will have the following sub-heads/Detailed heads : (i) Issued to working Expenses. (ii) Issued to sales, transfers etc.

112-Joint Staff
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0077
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

105-Universal Access Levy
type: Concept
created: 2012-06-13
modified: 2019-03-19
type: Minor Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/1275
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388
was invalidated by: Deleted via Correction Slip No. 926

Examinations
type: Concept
type: Minor Head
broader: Technical Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Survey of India
type: Concept
type: Sub-Major Head
broader: Other Scientific Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3425-01-001
narrower: Training
narrower: Topographical Survey
narrower: Assistance to Scientific bodies
narrower: Publications of map, charts, reports etc.
narrower: https://data.commonerllp.org/ontology/lmmha/3425-01-104
narrower: https://data.commonerllp.org/ontology/lmmha/3425-01-283
narrower: Other expenditure

Grading and quality control facilities
type: Concept
type: Minor Head
broader: Marketing and Quality Control
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Management of Natural Disasters, Contingency Plans in disaster prone areas
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Indira Gandhi Centre for Atomic Research
type: Concept
type: Minor Head
broader: Capital Outlay on Atomic Energy Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Credits or recoveries
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3003-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

901-Deduct-Amount recovered from other Governments and agencies for common works
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2700
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

General
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4210
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Investments in Public Sector and other Undertakings
narrower: Other expenditure

Fees, Fines and Forfeitures
type: Concept
source: LMMHA note 5, part1b.htm
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes fees for services of the Government. Examiner of questioned documents, receipts on account of public conveyances under the Public Conveyances Act, Fees for licenses for storing petroleum if issued by police officers and any other fees levied for services controlled by I.G.P, but excluding fees, fines and forfeiture realised by State H.Q. Police.

Reserve Bank of India Remittances
type: Concept
source: LMMHA note 2, part4k.htm
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Other Offices
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: Secretariat-General Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Receipts from Port Operations
type: Concept
created: 2022-05-31
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1051
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 987

Coastal Shipping
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/1052
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/1052-02-101
narrower: Registration and other fees
narrower: https://data.commonerllp.org/ontology/lmmha/1052-02-103
narrower: Other Receipts

Compensation to Land holders on abolition of Zamindari System
type: Concept
source: LMMHA note 2, part4c.htm
source: LMMHA note 3, part4c.htm
type: Minor Head
broader: Capital Outlay on other General Economic Services.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This head will record payments of compensation to Landholders on the abolition of Zamindari system, when it is decided to capitalise the expenditure.
scope note: In case where Bonds are issued in lieu of cash paymen ts the value of the bonds is debited to this head by per contra credit to the head '6001-Intemal Debt of the Central Government-compensation and other Bonds'/'6003 Internal Debt of the State Government-compensation and other Bonds' as the case may be in the sector 'Public Debt'.

Day Treasury Bills
type: Concept
type: Sub-Major Head
broader: Internal Debt of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: 28 Day Treasury Bills
narrower: https://data.commonerllp.org/ontology/lmmha/6001-28-117
narrower: Special Central Government Securities issued against outstanding balances of Small Savings as on 31-3-99
narrower: Special Central Government Securities issued against net collections of Small Savings from 1-4-99
narrower: Other Loans

Other expenditure
type: Concept
type: Minor Head
broader: District Administration
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Election
type: Concept
created: 2017-05-04
type: Minor Head
broader: Capital Outlay on Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 841

Payment of agency commission to agents
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8008-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Repairs and restoration of damaged Government Office Buildings
type: Concept
type: Minor Head
broader: Floods, Cyclones etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Census
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Polytechnics
type: Concept
source: LMMHA note 1, part2b.htm
type: Minor Head
broader: Technical Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Hydrographic Survey
type: Concept
type: Minor Head
broader: Inland Water Transport
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Posts and Telegraphs Civil Engineering wing
type: Concept
source: LMMHA note 4, part4c.htm
type: Minor Head
broader: Ancillary Systems
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Even though the Civil Engineering wing looks after the civil engineering works of Postal and Telecom wings, it forms part of Telecommunications wing. Accordingly the capital expenditure on this wing forms part of the capital outlay on Telecommunications.

Miscellaneous Capital Receipts
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Civil
narrower: Telecommunications
narrower: 03- Disinvestment of Government’s Equity Holdings (10
narrower: 04- premium received on Disinvestment of Government’s Equity Holdings
narrower: Disinvestment of Government's equity holdings
narrower: 190- Disinvestment of Public Sector and other undertakings
narrower: Retirement of Capital/Disinvestments of Cooperative Societies/Banks
narrower: Proceeds of Monetization of National Highways
narrower: https://data.commonerllp.org/ontology/lmmha/4000-05
narrower: Defence
narrower: Monetisation of Land
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Minor Head
broader: Manufacture
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants for Centrally Sponsored Plan Schemes
type: Concept
type: Sub-Major Head
broader: Grants-in-aid to Union Territory Governments with Legislature
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Taxes on Income and Expenditure
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/0028-00-107
narrower: Expenditure Tax Act, 1987
narrower: https://data.commonerllp.org/ontology/lmmha/0028-00-110
narrower: https://data.commonerllp.org/ontology/lmmha/0028-901
narrower: https://data.commonerllp.org/ontology/lmmha/0028-102
narrower: Income Declaration Scheme, 2016
narrower: Krishi Kalyan Cess
narrower: https://data.commonerllp.org/ontology/lmmha/0028-112
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Farming Cooperation
type: Concept
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Stores suspense Account
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Regulation of Patents, Designs and Trade Marks
type: Concept
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0032-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Government Publications
type: Concept
source: LMMHA note 3, part2.htm
type: Minor Head
broader: Stationery and Printing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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".

Loans to Public sector and other undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6216-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2408-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Navy (9 )
type: Concept
source: LMMHA note 9, part2.htm
type: Minor Head
broader: Defence
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will have the following Sub-heads. 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'.

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0852-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
source: LMMHA note 5, part4.htm
type: Minor Head
broader: Office Buildings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record the expenditure on ordinary tools and plant, if any, acquired by P.W. divisions exclusively for capital works. In this connection please also refer to Note (2) above for pro-rata percentage , transfers of tools and plant on the basis stated therein.

Commodities Transaction Tax
type: Concept
created: 2012-06-13
modified: 2014-06-20
type: Major Head
alternative label: Banking Cash Transaction Tax
history note: Renamed from 'Banking Cash Transaction Tax' to 'Commodities Transaction Tax' on 2014-06-20 via Correction Slip Nos. 769-771
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Collection under Banking Cash Transaction Tax
narrower: Penalty
narrower: Interest
narrower: Receipt Awaiting Transfer to other Minor Heads
narrower: Other Receipts
narrower: https://data.commonerllp.org/ontology/lmmha/0036-901
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 601-607

Special Courts
type: Concept
source: LMMHA note 3, part2.htm
type: Minor Head
broader: Administration of Justice
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record transactions of special courts established under the Special Courts Act.1979.

Construction and Development of Light Houses
type: Concept
type: Minor Head
broader: Light Houses and light ships
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Powerloom Industries
type: Concept
type: Minor Head
broader: Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4059
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Construction
narrower: Machinery and Equipment
narrower: Acquisition of Land
narrower: Suspense
narrower: Other expenditure

Receipts from advertising and visual Publicity
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0220-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: Hydel Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other Undertakings
type: Concept
source: LMMHA note 1, part4c.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4406-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The name of each Public Sector and other Undertaking will appear as & Sub-head below this minor head.

Other Expenditure
type: Concept
type: Minor Head
broader: Capital Outlay on Minor Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Property Other than Agricultural Land
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts/contributions from patients and others
type: Concept
source: LMMHA note 1, part1c.htm
type: Minor Head
broader: Rural Health Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include the recoveries from patients for accommodation, supply of medicines, bacteriological and other tests, supply of blood and other services rendered.

Market Loans
type: Concept
source: LMMHA note 1, part4d.htm
type: Minor Head
broader: Internal debt of the State Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: See Note 1 below "6001-Internal Debt of the Central Government".

Management of Ex-Zamindari Estates
type: Concept
type: Minor Head
broader: Land Revenue
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Railway User's Amenities
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Customs and opium Deposits
type: Concept
source: LMMHA note 2, part4i.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These will appear as deposits of the Central Government in the books of several Principal Account Officers of Ministries/Departments.

Grants for Special Plan Schemes
type: Concept
type: Sub-Major Head
broader: Grants-in-aid to State Governments (l)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Schemes of North Eastern Council
narrower: Development of Border Areas.

Other Receipts
type: Concept
type: Minor Head
broader: Agricultural Land etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Housing
type: Concept
source: LMMHA note 1, part2b.htm
type: Minor Head
broader: Welfare of Scheduled Castes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This Minor head will include provision of house site to landless members of Scheduled Castes, Scheduled Tribes and Backward Classes.

State Provident Funds
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Civil
narrower: https://data.commonerllp.org/ontology/lmmha/8009-02
narrower: Railways
narrower: Interest Suspense
narrower: Other Provident Funds
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Spices
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Plantations
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4407-04-004
narrower: https://data.commonerllp.org/ontology/lmmha/4407-04-190
narrower: Other expenditure

Construction
type: Concept
source: LMMHA note 1, part2.htm
source: LMMHA note 3, part2.htm
type: Minor Head
broader: Other Buildings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This Major Head and the Minor Head "Construction" thereunder is intended to record the expenditure on :- 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.
scope note: See Note (1) above. This minor head may be divided into sub-heads corresponding to various functional major heads as considered necessary.

Sinking Fund-Investment Account
type: Concept
type: Minor Head
broader: Sinking Fund Investment Account
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

111 – Additional Duty of Excise on Pan Masala and Certain Tobacco Products
type: Concept
created: 2012-06-13
type: Minor Head
broader: Union Excise Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Kutch Benevolent Funds
type: Concept
type: Minor Head
broader: Development and Welfare Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of Federal Republic of Germany
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Diesel/Gas Power Generation
type: Concept
type: Sub-Major Head
broader: Power
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Other Receipts

Construction and Development of other Navigational Aids
type: Concept
source: LMMHA note 2, part4c.htm
type: Minor Head
broader: Light Houses and light ships
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include expenditure on lightships, beacons, radar reflectors, buoys, launches, etc.

Other Receipts
type: Concept
source: LMMHA note 3, part1b.htm
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will have the following sub-heads - The sub-head "Other items" under this minor head includes receipts on account of lapsed deposits, fines and confiscations (not representing compensation for damage to works in progress), profits on revaluation of stores, surplus on stock verification and unclaimed balances under purchases. When a fine is imposed or a deposit confiscated with the object of defraying the expenditure caused by action of an individual or a firm as when a contractor is penalised for abandonment of his contract owing to the fact that such abandonment has increased the cost of work the amount of the penalty may be taken in reduction of expenditure.

Staff Quarters
type: Concept
source: LMMHA note 2, part4c.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5201
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These minor heads will have the following sub-heads

Other Urban Development Schemes
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6217
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Other Loans

Central Government Health Scheme
type: Concept
type: Minor Head
broader: Urban Health Services-Allopathy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Working Conditions and Safety
type: Concept
source: LMMHA note 4, part2b.htm
type: Minor Head
broader: Labour
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Sugar
type: Concept
type: Minor Head
broader: Consumer Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Engineering
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Training (Engineering)
narrower: Construction (Civil Works)
narrower: Maintenance
narrower: https://data.commonerllp.org/ontology/lmmha/3225-05-101
narrower: Construction (Engineering Works)
narrower: Technical and Development Circle
narrower: Suspense

Direction and Administration
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5453-06
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Environmental Education/ Training/Extension
type: Concept
type: Minor Head
broader: Environmental Research and Ecological Regeneration
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3452
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3452-80-001
narrower: https://data.commonerllp.org/ontology/lmmha/3452-80-003
narrower: Promotion and Publicity
narrower: https://data.commonerllp.org/ontology/lmmha/3452-80-798
narrower: Other expenditure

Other Expenditure
type: Concept
type: Minor Head
broader: Electrical Engineering Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Security Printing Press Hyderabad
type: Concept
source: LMMHA note 2, part1b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0047
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record receipts under the following sub-heads :-

Interest on General and other Reserve Funds
type: Concept
type: Minor Head
broader: Interest on Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from the O.P.E.C. Special Fund
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Recoveries for supply made to - Army
type: Concept
modified: 2024-02-07
type: Minor Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/2079
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip Nos. 1021, 2027

Preventive and Other functions
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: Customs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The expenditure relating to the following departments will be booked under this minor head:

112-Joint Staff
type: Concept
created: 2012-06-13
type: Minor Head
broader: Defence Services-Navy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Establishment in offices
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3002-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Minor Head
broader: Consumer Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6210-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Savings Deposits
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8008-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Public Sector and other undertakings for Mineral Exploration
type: Concept
type: Minor Head
broader: Regulation and Development of Mines
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Chemicals and Pesticides
type: Concept
type: Minor Head
broader: Chemical and Pharmaceutical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Food
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Atomic Energy Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Dairy Development
type: Concept
type: Sub-Major Head
broader: Agricultural Research and Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Research
narrower: Assistance to other Institutions
narrower: Assistance to I.C.A.R.
narrower: Education
narrower: Other expenditure

Balance of Pondicheny
type: Concept
type: Minor Head
broader: Balance Account of Union Territories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rajya Sabha
type: Concept
type: Minor Head
broader: Parliament
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Archaeology
type: Concept
source: LMMHA note 4, part2b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2205
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Interest on loans from Swedish Int. Development Agency (SIDA)
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Food processing
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4408-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Dairy Development Projects (Each Milk Supply Scheme will be a Minor Head)
type: Concept
type: Minor Head
broader: Loans for Dairy Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from IAEA, Vienna
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: Stamps-Non-judicial
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Investment in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Chemical and Pesticides Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans for Non-Plan Schemes
type: Concept
type: Minor Head
broader: Interest from State Governments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Port Development Funds-Investment Account
type: Concept
type: Minor Head
broader: Development and Welfare Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Foreign Trade Export Promotion
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and other undertakings
narrower: Other Loans
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Mahanagar Telephone Nigam Ltd. for network (Telephone) utilisation.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1225-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
source: LMMHA note 1, part1.htm
type: Minor Head
broader: Taxes on Vehicles
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will include receipts from Non-Motor Vehicle Acts, if any, which may be recorded under a separate sub head.

Other Loans
type: Concept
type: Minor Head
broader: Loans for other Communication Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: Major Irrigation-Commercial
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
source: LMMHA note 2, part1.htm
type: Minor Head
broader: Interest Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divided into the following sub-heads

Estate Duty
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: Collection of Taxes on Wealth, Securities Transaction Tax and Other Taxes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: See Note (1) below the major head '2020' Collection of Taxes on Income and Expenditure

Interest Suspense Account
type: Concept
source: LMMHA note 4, part4g.htm
type: Minor Head
broader: Interest Suspense
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

High Courts
type: Concept
type: Minor Head
broader: Administration of Justice
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telecommunication Accounts Office Cheques
type: Concept
source: LMMHA note 3, part4j.htm
type: Minor Head
broader: Cheques and Bills
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The minor head will be divided into following sub-heads : These sub-heads are further divided into two detailed heads -

Other expenditure
type: Concept
type: Minor Head
broader: Roads of Inter State or Economic Importance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

CAO Telecom Suspense
type: Concept
type: Minor Head
broader: Suspense Accounts (Postal)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: Land Revenue
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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".

Other Loans
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/7452-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Sub-Major Head
broader: Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2225-80-001
narrower: Welfare of denotified and other nomadic tribes
narrower: https://data.commonerllp.org/ontology/lmmha/2225-80-102
narrower: Assistance to Public Sector and Other Undertakings
narrower: Other expenditure

Ladakh Autonomous Hill Development Council
type: Concept
type: Sub-Major Head
broader: Other Special Areas programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts under Raw Jute Taxation Acts
type: Concept
source: LMMHA note 1, part1.htm
type: Minor Head
broader: Other Taxes and Duties on Commodities and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The minor heads will be divided into the following sub-heads: The sub-head "Other Receipts" will record miscellaneous receipts like penalties, fine etc. in the administration of the relevant Acts/Regulations.

Coal and Lignite
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2803-00-001
narrower: https://data.commonerllp.org/ontology/lmmha/2803-00-003
narrower: Research and Development
narrower: Assistance to coal and lignite companies
narrower: https://data.commonerllp.org/ontology/lmmha/2803-00-800
narrower: https://data.commonerllp.org/ontology/lmmha/2803-102
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Rehabilitation Schemes
type: Concept
type: Minor Head
broader: Rehabilitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Madhyamik and Uchchatar Shiksha Kosh (MUSK)
type: Concept
created: 2023-03-28
type: Minor Head
broader: Development and Welfare Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 1010

Education
type: Concept
type: Minor Head
broader: Welfare of Backward Classes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and other undertakings
type: Concept
type: Minor Head
broader: Loans for Power Projects
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ground Water
type: Concept
type: Minor Head
broader: Loans for Minor Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

108-Indirect Receipts (1)
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0700
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Special Nutrition
type: Concept
type: Minor Head
broader: Floods Cyclones
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
source: LMMHA note 2, part1c.htm
type: Minor Head
broader: General Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Income from Endowments and contributions from local bodies may be adjusted under a separate sub-head "Contributions and Income from endowments".

Advertising and visual Publicity
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Deposits
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8445
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sale proceeds of confiscated Goods (4)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Central Goods and Services Tax (CGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Khadi and Village Industries
type: Concept
type: Minor Head
broader: Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Loans for Other Scientific Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

108-Interest on refunds (2)
type: Concept
created: 2012-06-13
type: Minor Head
broader: Union Excise Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other Social Security and Welfare programmes
type: Concept
type: Sub-Major Head
broader: Social Security and Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2235-60-101
narrower: Pensions under Social Security Schemes
narrower: https://data.commonerllp.org/ontology/lmmha/2235-60-103
narrower: https://data.commonerllp.org/ontology/lmmha/2235-60-104
narrower: Government Employees Insurance Scheme
narrower: https://data.commonerllp.org/ontology/lmmha/2235-60-106
narrower: https://data.commonerllp.org/ontology/lmmha/2235-60-107
narrower: https://data.commonerllp.org/ontology/lmmha/2235-60-110
narrower: Other Programmes
narrower: Other expenditure

Maintenance
type: Concept
type: Minor Head
broader: Engineering
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Cattle and Buffalo Development
type: Concept
type: Minor Head
broader: Capital Outlay on Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General Education
type: Concept
source: LMMHA note 1, part2b.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Elementary Education
narrower: Secondary Education
narrower: University and Higher Education
narrower: Adult Education
narrower: Language Development
narrower: General
narrower: 111 – Sarva Shiksha Abhiyan
narrower: https://data.commonerllp.org/ontology/lmmha/2202-113
narrower: Pradhan Mantri Poshan Shakti Nirman (PM-Poshan)
scope note: 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".
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0070-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for other Communication Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to public sector and other undertakings
narrower: Other Loans
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Dividend on equity component of the value of assets of the Department of Telecommunication transferred to MTNL.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1225-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Maintenance and Repairs
type: Concept
source: LMMHA note 11, part2.htm
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head may be divided into the following sub-heads:-

Machinery and Equipment
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Western Chats
type: Concept
type: Sub-Major Head
broader: Hill Areas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Provident Fund, Pension and Other Retirement benefits
type: Concept
type: Sub-Major Head
broader: Indian Railways-Strategic Lines-Working Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Superannuation and retiring pension
narrower: Commuted Pension
narrower: https://data.commonerllp.org/ontology/lmmha/3003-11-103
narrower: Gratuities and Special Contribution to Provident Fund
narrower: Family Pension
narrower: Death-cum-retirement gratuity
narrower: https://data.commonerllp.org/ontology/lmmha/3003-11-109
narrower: https://data.commonerllp.org/ontology/lmmha/3003-11-110
narrower: Leave Encashment Benefits
narrower: Credits or recoveries
narrower: Deduct-Amount met from Railway Pension Fund

Government Residential Buildings
type: Concept
type: Sub-Major Head
broader: Housing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: General Pool accommodation
narrower: https://data.commonerllp.org/ontology/lmmha/2216-01-107
narrower: https://data.commonerllp.org/ontology/lmmha/2216-01-700

International Cooperation
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3401
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Diesel/Gas Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Renewals and Replacements
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2079
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Railway Accident Compensation Safety and Passenger Amenities Fund-Commercial Lines
type: Concept
modified: 2012-06-13
type: Minor Head
deprecated: true
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 388

Technical Education
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6202
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Technical Schools
narrower: Polytechnics
narrower: Engineering/Technical colleges and Institutes (Will also accommodate Management and Commercial Institutes.)
narrower: https://data.commonerllp.org/ontology/lmmha/6202-02-800

Rural Family Welfare Services
type: Concept
source: LMMHA note 7, part2b.htm
type: Minor Head
broader: Family Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will have the following sub-heads:

Direction and Administration
type: Concept
type: Minor Head
broader: Major Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Cantonments and Defence Lands and Estates
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0076
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Urban Housing (Each class of Scheme will be a minor Head)
type: Concept
source: LMMHA note 2, part1c.htm
type: Sub-Major Head
broader: Housing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Other Receipts
scope note: If the receipts are recurring and substantial the scheme will be classified as a separate minor head, otherwise not.

Pre 1979-84 consolidated loans
type: Concept
source: LMMHA note 6, part4e.htm
type: Minor Head
broader: Pre-1984-85 Loans
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will have the following four sub-heads:

Cement and Non-metallic Mineral Industries
type: Concept
source: LMMHA note 2, part2d.htm
type: Sub-Major Head
broader: Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2852-02-205
narrower: Others
scope note: The minor heads under these sub-major heads will include expenditure on regulation and development of the categories of industries represented by them.

Ferry Services
type: Concept
source: LMMHA note 7, part2d.htm
type: Minor Head
broader: Major Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on running harbour ferry services including salaries and wages, petrol oil and lubricant charges, repairs to crafts etc.

Other Receipts
type: Concept
type: Minor Head
broader: Integrated Development of Small and Medium Towns
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
source: LMMHA note 1, part2b.htm
type: Minor Head
broader: Films
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will include the Directorate of Public Relations.

Pasture Development
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2501-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Programmes
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

House Building Advances
type: Concept
type: Minor Head
broader: Loans to Government Servants etc
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to PLI Policy Holders
type: Concept
created: 2012-10-26
type: Minor Head
broader: Postal Life Insurance Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Other Transport Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/1075-00-101
narrower: Other Receipts
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fees (2)
type: Concept
created: 2017-06-19
type: Minor Head
broader: State Goods and Services Tax (SGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Compensation and other Bonds
type: Concept
source: LMMHA note 3, part4d.htm
type: Minor Head
broader: Internal debt of the State Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The unclaimed balances of these bonds are usually retained in Government Accounts for 20 years from the date of their maturity after which the balances are transferred to Revenue by credit to the head '0075 Miscellaneous General Services - Other Receipts'. Repayments of these amounts subsequently claimed likewise will be debited to the head '2075-Miscellaneous General Services - Other Expenditure.

Special Central Government Securities issued against net collections of Small Savings from 1-4-99
type: Concept
type: Minor Head
broader: Day Treasury Bills
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sugar
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2852-08
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from Integrated Rural Development
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Sub-Major Head
broader: Loans for Shipping
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Shipping Development Fund Committee
narrower: Loans to public sector and other Undertakings

Education
type: Concept
type: Minor Head
broader: Plantations
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Contribution to Employees' Provident Fund
type: Concept
type: Minor Head
broader: Pension
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Surtax
type: Concept
source: LMMHA note 2, part1.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0020
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divided into the following sub-heads: Surtax - All collections including deductions. Deduct-Refunds.

Panchayat Bodies Funds
type: Concept
source: LMMHA note 1, part4i.htm
type: Minor Head
broader: Deposits of Local Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes funds such as "Panchayat Samiti Funds", "Village Panchayat Funds", "Zila Parishad Funds" etc. which may be exhibited under distinct sub-heads.

Other Expenditure
type: Concept
type: Minor Head
broader: Refining and Marketing of Oil and Gas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0220-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to public sector and other undertakings
type: Concept
type: Minor Head
broader: Storage and Warehousing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Customs
type: Concept
source: LMMHA note 1, part1.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Imports
narrower: Exports
narrower: Cesses on Exports
narrower: Sale of Gold by Public auction
narrower: Sale proceeds of confiscated goods
narrower: Receipts of advance payments from assessees
narrower: Other Receipts
narrower: https://data.commonerllp.org/ontology/lmmha/0037-107
narrower: 108-Safeguard Duty
narrower: 109-Additional Duty of Customs on Tea and Tea Waste
narrower: https://data.commonerllp.org/ontology/lmmha/0037-504
narrower: 901- Share of net proceeds assigned to States (6)
narrower: Secondary and Higher Education Cess
narrower: https://data.commonerllp.org/ontology/lmmha/0037-507
narrower: Social Welfare Surcharge
narrower: Health Cess
narrower: Agriculture Infrastructure and Development Cess
narrower: 511 Additional Customs Duties on Motor Spirit
narrower: 512 Additional Customs Duties on High Speed Diesel Oil
scope note: 'Deduct-Refunds' will appear as a distinct sub-head under each of the minor heads below this major head. "Deduct Drawbacks" will appear as a distinct sub-head under 'Imports'.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Nuclear Fuel Complex
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4861-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: State Highways
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Goods and Services Tax Compensation Fund
type: Concept
created: 2017-06-30
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 859-862

Narcotics Control
type: Concept
source: LMMHA note 7, part1b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0070-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will include receipt of the Central Bureau of Narcotics.

Direction and Administration
type: Concept
type: Minor Head
broader: National Capital Region
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Consumer Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Edible Oils
narrower: Foods and Beverages
narrower: Distilleries
narrower: Soap
narrower: Plastics
narrower: https://data.commonerllp.org/ontology/lmmha/4860-60-214
narrower: Photo Films
narrower: Jute
narrower: Salt
narrower: Others

Telegraph and Telex Systems
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Telegraphs Offices
narrower: https://data.commonerllp.org/ontology/lmmha/5225-01-202

India and France
type: Concept
type: Minor Head
broader: Inter State Settlement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State Stamps Depot
type: Concept
type: Minor Head
broader: Other Fiscal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Sub-Major Head
broader: Capital Outlay on other Special Areas Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Indian Railways-Commercial Lines-Revenue Receipts
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Coaching Earnings
narrower: https://data.commonerllp.org/ontology/lmmha/1002-02
narrower: Sundry Other Earnings
narrower: Suspense
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest paid on delayed Refunds of GST Compensation Cess
type: Concept
created: 2017-11-21
type: Minor Head
broader: Collection Charges under Central Goods and Services Tax & Integrated Goods and Services Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 875

Investments in Public sector and other undertakings
type: Concept
type: Minor Head
broader: Development of Backward Areas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of Swiss Confederation and Swiss Banks
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Secretariate
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: Secretariat-General Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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".

Public Works
type: Concept
source: LMMHA note 1, part2.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Office Buildings
narrower: Other Buildings
narrower: General
scope note: This Major Head and the Minor Head "Construction" thereunder is intended to record the expenditure on :- 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.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of Swiss Confederation and Swiss Banks
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Thermal power Generation
type: Concept
type: Sub-Major Head
broader: Power
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Other Receipts

Ways and Means Advances
type: Concept
type: Sub-Major Head
broader: Loans and Advances to State Governments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Ways and Means Advances for Plan Schemes
narrower: https://data.commonerllp.org/ontology/lmmha/7601-06-102
narrower: Ways and Means Advances towards Expenditure on net interest liability on account of fresh borrowings and lendings,
narrower: Other Ways and Means Advances

Secondary and Higher Education Cess
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0044
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 618-632

Receipts from Agricultural Farms
type: Concept
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

110-Government Contribution for Defined Contribution Pension Scheme
type: Concept
created: 2012-06-13
type: Minor Head
broader: Postal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Office Buildings
type: Concept
type: Sub-Major Head
broader: Public Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Construction
narrower: Machinery and Equipment
narrower: https://data.commonerllp.org/ontology/lmmha/2059-01-053
narrower: https://data.commonerllp.org/ontology/lmmha/2059-01-103
narrower: Lease Charges
narrower: Suspense
narrower: Other Expenditure

Other Buildings
type: Concept
type: Minor Head
broader: Films
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Ways and Means Advances
type: Concept
type: Minor Head
broader: Interest from State Governments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Mineral Exploration and Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0875-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from Integrated Rural Development
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

https://data.commonerllp.org/ontology/lmmha/8000-00-201
type: Concept
source: LMMHA note 1, part4f.htm
type: Minor Head
broader: Contingency Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
preferred label: Appropriation from the Consolidated FundEach major head in the Consolidated Fund (Revenue Expendittre, Capital Expenditure, Public Debt, Loans and Advances and Inter State Settlement) as deemed necessary will appear as a minor head.
scope note: The amounts appropriated from the Consolidated Fund for transfer to the Contingency Fund, and debited under the major head "7999- Appropriations to Contingency Fund", will be credited under this minor head.

Thorium Extraction
type: Concept
type: Minor Head
broader: Atomic Energy Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research
type: Concept
type: Minor Head
broader: Survey (Botanical)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Soil Survey and Testing
type: Concept
type: Minor Head
broader: Loans for Soil and Water Conservation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Rural Housing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Doubling
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ghazipur Alkaloid Works
type: Concept
source: LMMHA note 2, part2d.htm
type: Minor Head
broader: Opium and Alkaloid Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These minor heads will have the following sub-heads with suitable detailed heads thereunder:- Working expenses- Management Value of Opium transferred from Opium Factories Buildings Repairs and Maintenance Machinery and Equipment Transfer to Depreciation Reserve Fund Other expenditure The sub-head "Other expenditure" will include pensions / gratuities and interest on capital. The sub-head "Management" will include proportionate expenditure of Bureau of Narcotics recorded under the minor-head "Narcotics Control" below the major head "2070-Other Administrative Services".

Debt Relief for Farmers
type: Concept
created: 2012-06-13
type: Sub-Major Head
broader: Social Security and Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 663-668

Inland Water Transport
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Accounts under Indo-US Agreement 1974
type: Concept
source: LMMHA note 5, part4i.htm
type: Minor Head
broader: Other Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The following are the authorised sub heads under this minor head.

Defence Cheques
type: Concept
source: LMMHA note 3, part4j.htm
type: Minor Head
broader: Cheques and Bills
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The minor head will be divided into following sub-heads : These sub-heads are further divided into two detailed heads -

Capital Outlay on Information and Publicity
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Films
narrower: Others
narrower: https://data.commonerllp.org/ontology/lmmha/4220-113
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

02-Pharmaceutical Research
type: Concept
created: 2012-06-13
type: Sub-Major Head
broader: Other Scientific Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Investment in Special Central Government Securities issued against outstanding balances of Small Savings as on 31-3-1999
type: Concept
type: Minor Head
broader: Investments of National Small Savings Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

138 – Other Nominated Banks (Private Sector Banks) Suspense
type: Concept
created: 2012-06-13
type: Minor Head
broader: Suspense Accounts (Telecommunication)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Deposits of fees received by Government servants for work done for private bodies.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Animal Husbandry
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Receipts from Cattle and Buffalo development
narrower: Receipts from Poultry development
narrower: Receipts from Sheep and Wool development
narrower: https://data.commonerllp.org/ontology/lmmha/0403-00-105
narrower: Receipts from Fodder and Feed development
narrower: https://data.commonerllp.org/ontology/lmmha/0403-00-108
narrower: Grants From Indian Council of Agricultural Research
narrower: Services and Service Fees
narrower: Other receipts
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Land Records
type: Concept
type: Minor Head
broader: Land Revenue
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Discount on Loans
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: Interest on Internal Debt.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Separate sub heads may be opened for each denomination of loan.

Other Expenditure
type: Concept
source: LMMHA note 10, part2.htm
type: Minor Head
broader: Office Buildings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

107-Central-Civil-Market Stabilization Scheme (4)
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8675
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Electric Traction
type: Concept
type: Minor Head
broader: Operating Expenses- Fuel
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
source: LMMHA note 3, part2.htm
type: Minor Head
broader: Defence Services-Army
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Other Loans
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6858-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2415-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Hydel Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: University and Higher Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Maharashtra and Karnataka
type: Concept
type: Minor Head
broader: Inter State Settlement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Currency Note Press
type: Concept
source: LMMHA note 1, part1b.htm
type: Minor Head
broader: Currency, Coinage and Mint
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record receipts of Currency Note Press, Nasik under the following sub-heads:-

102-Sale of water for domestic purposes
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0700
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Commercial and denatured spirits and medicated wines
type: Concept
type: Minor Head
broader: State Excise
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Hire Charges of Machinery and Equipment
type: Concept
type: Minor Head
broader: Office Buildings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Penalty (2)
type: Concept
created: 2017-06-19
type: Minor Head
broader: State Goods and Services Tax (SGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Tamil Nadu and Kerala
type: Concept
type: Minor Head
broader: Inter State Settlement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Demands payable
type: Concept
type: Minor Head
broader: Suspense
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Civil Courts Deposits
type: Concept
source: LMMHA note 4, part4i.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Under Civil Court Deposits, Supreme Court, High Courts, Small Causes Courts and Income-tax Officers who receive such deposits may be distinguished in inner columns.

Other mining and Metallurgical Industries
type: Concept
type: Sub-Major Head
broader: Loans for non-Ferrous Mining and Metallurgical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to public sector and other undertakings
narrower: Other Loans

Television
type: Concept
type: Sub-Major Head
broader: Broadcasting
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Research and Training
narrower: https://data.commonerllp.org/ontology/lmmha/2221-02-013
narrower: https://data.commonerllp.org/ontology/lmmha/2221-02-102
narrower: Renewals and Replacements
narrower: Programme Services
narrower: https://data.commonerllp.org/ontology/lmmha/2221-02-105
narrower: Listeners' Research
narrower: Journals
narrower: Planning and Development
narrower: Suspense
narrower: https://data.commonerllp.org/ontology/lmmha/2221-02-800

Survey and Investigation
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Block Grants
type: Concept
type: Minor Head
broader: Grants for Union Territory Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Nuclear Fuel Complex
type: Concept
modified: 2018-08-28
type: Minor Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/4861
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 916

Jails
type: Concept
type: Minor Head
broader: Jails
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from WHO
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts under The Real Estate (Regulation and Development) Act, 2016
type: Concept
created: 2019-09-03
type: Minor Head
broader: Housing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 940-941

Languages Development
type: Concept
type: Minor Head
broader: General Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Wild Life Preservation
type: Concept
type: Minor Head
broader: Environmental Forestry and Wild Life
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Advance paid to UTI Asset Management Company Ltd. for investment of Rural Postal Life Insurance Funds
type: Concept
created: 2012-10-26
type: Minor Head
broader: Postal Advances
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Welfare of denotified and other nomadic tribes
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Food
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6408
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/6408-01-101
narrower: Food processing
narrower: Loans to public sector and other undertakings
narrower: Other Loans

Capital Outlay on Telecommunication and Electronic Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4859-01
narrower: Electronics
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Development and Welfare Fund
type: Concept
source: LMMHA note 8, part4h.htm
type: Minor Head
broader: Development and Welfare Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes 'Defence Modernisation Fund', Mandi Development Fund', ‘Special Development and Reserve Fund (Mysore)', 'Village Development Fund', 'Fund for village reconstruction and Harijan uplift', 'Teachers gratuity fund', "Fund for the benefit of cotton growers', 'Fishermen's relief fund', 'Flood and Fire emergency fund', 'Sugar Research and Labour Housing Fund', 'Fund for the promotion of education amongst the educationally backward classes', etc., as distinct sub-heads.

Mineral Exploration
type: Concept
type: Minor Head
broader: Geological Survey of India
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

116-Ex-gratia payments arising out of Special VRS to Central Government Employees declared as surplus
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2071
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Child Welfare
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Posts and Telegraphs Revenue Reserve Fund
type: Concept
type: Minor Head
broader: Revenue Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Investment in Special Central Government Securities against collections from 1-4-1999
type: Concept
type: Minor Head
broader: Income from Investments of Small Savings Collections
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Cement Regulation Account
type: Concept
type: Minor Head
broader: Other Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Welfare of Minorities
type: Concept
created: 2012-06-13
type: Sub-Major Head
broader: Loans for Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 722-724

Interest on Deposits for Leased Telecommunication Services
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2049-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Transfers between M.E.S. Officers
type: Concept
source: LMMHA note 7, part4k.htm
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Transfers between Military Engineer Services Districts within the same Military Accounts District, are accounted for under this minor head.

Assistance to I.C.A.R
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2415-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Coconut Development Fund
type: Concept
type: Minor Head
broader: Other Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Stamps and Registration
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2030-01
narrower: Stamps-Non-judicial
narrower: https://data.commonerllp.org/ontology/lmmha/2030-03
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Food Grains Crops
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4401
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants under Proviso to Article 275of the Constitution
type: Concept
source: LMMHA note 1, part2f.htm
type: Minor Head
broader: Grants for State Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Housing
type: Concept
type: Minor Head
broader: Welfare of Backward Classes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Sewerage and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: Capital Outlay on Meteorology
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Studios
type: Concept
type: Minor Head
broader: Films
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from I.F.A.D.
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Foreign Liquors and spirits
type: Concept
type: Minor Head
broader: State Excise
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rashtriya Rifles.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0076
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of France
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Penalty
type: Concept
created: 2017-06-30
type: Minor Head
broader: Goods and Services Tax Compensation Cess
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 859-862

122- Calamity Relief Fund
type: Concept
created: 2012-06-13
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Quartenary Alloy Coinage Account
type: Concept
source: LMMHA note 2, part4j.htm
type: Minor Head
broader: Coinage Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The Bronze and Copper Coinage Account is in two parts as on the books of Principal Accounts Officer, Department of Economic Affairs, Ministry of finance. No. I-Bronze and Copper Coinage Account

Iron/Manganese/Chrome Ore Mines Labour Welfare
type: Concept
type: Minor Head
broader: Labour
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Mahila Samriddhi Yojna for Rural Women
type: Concept
type: Minor Head
broader: Other Deposits Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Inspection
type: Concept
type: Minor Head
broader: Elementary Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Science and Technology Enterpreneurship Development Fund
type: Concept
type: Minor Head
broader: Development and Welfare Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Operations
type: Concept
created: 2024-11-05
type: Minor Head
broader: Earth System Science
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 1037-1040

Research and Development
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2079
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
source: LMMHA note 7, part2.htm
type: Minor Head
broader: Vice President
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This head inter-alia includes:

104- Unclaimed and Unpaid dividends,deposits and debentures etc. of Investers in Companies (2)
type: Concept
modified: 2012-06-13
type: Minor Head
alternative label: Unpaid dividend of Companies
broader: https://data.commonerllp.org/ontology/lmmha/0075
history note: Renamed from 'Unpaid dividend of Companies' to '104- Unclaimed and Unpaid dividends,deposits and debentures etc. of Investers in Companies (2)' on 2012-06-13 via Correction Slip No. 388
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Electrical Engineering Industries
type: Concept
type: Minor Head
broader: Engineering Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from the State Bank of India and other Banks
type: Concept
type: Minor Head
broader: Internal debt of the State Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Dangs District
type: Concept
type: Sub-Major Head
broader: Loans for other Special Areas Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Amount met from Railway Accident Compensation, Safety and Passengers Amenities fund
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Construction
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2217-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telecommunications
type: Concept
type: Sub-Major Head
broader: Miscellaneous Capital Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: O.Y.T Deposits
narrower: https://data.commonerllp.org/ontology/lmmha/4000-02-102
narrower: https://data.commonerllp.org/ontology/lmmha/4000-02-103
narrower: Tatkal-Telephone Scheme Deposits.
narrower: Deduct-amount Transferred to major head 5225-Capital Outlay on Telecommunication Services (including Wireless)

Direction and Administration
type: Concept
type: Minor Head
broader: Major Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
source: LMMHA note 3, part2b.htm
type: Minor Head
broader: Sewerage and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will include expenditure on supervisory establishments for sanitation services.

8031-Other Savings Deposits
type: Concept
created: 2012-06-13
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: 102-State Savings Bank Deposits (1)
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Fees for Registration of Trade Marks
type: Concept
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Municipalities etc.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0217-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Meteorology
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Training
narrower: Satellite Service
narrower: Observatories and Weather Stations
narrower: Research Programmes
narrower: https://data.commonerllp.org/ontology/lmmha/5455-00-200
narrower: Other Expenditure
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Commercial Services
type: Concept
type: Minor Head
broader: Sound Broadcasting
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tax on Distributed Income of Domestic Company for buy-back of shares under Section 115QA of Income Tax Act, 1961 (Tax on distributed income to shareholders)
type: Concept
created: 2014-02-26
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0020
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 761-762

Special securities issued to Reserve Bank of India
type: Concept
source: LMMHA note 5, part4d.htm
type: Minor Head
broader: Internal Debt of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head shall account for securities issued to Reserve Bank of India for acquisition of Special Drawing Rights etc.

Training and Education
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5053-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Cooperative Fertilizer Factories
type: Concept
type: Minor Head
broader: Loans for Fertilizer Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: State Highways
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Provident Funds
type: Concept
type: Sub-Major Head
broader: State Provident Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/8009-60-101
narrower: Contributory Provident Pension Fund
narrower: Other Miscellaneous Provident Funds

Interest on Ways & Means Advances from Reserve Bank of India
type: Concept
source: LMMHA note 10, part2.htm
type: Minor Head
broader: Interest on Internal Debt.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Capital Outlay on Nutrition
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Production of Nutritious Foods and Beverages
narrower: https://data.commonerllp.org/ontology/lmmha/4236-02
narrower: https://data.commonerllp.org/ontology/lmmha/4236-80
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from I.F.A.D.
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Atomic Fuels
type: Concept
type: Minor Head
broader: Atomic Energy Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Hospitality and Entertainment Expenses
type: Concept
type: Minor Head
broader: Miscellaneous-Working expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Treasury Notes
type: Concept
source: LMMHA note 1, part4g.htm
type: Minor Head
broader: Trusts and Endowments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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)”.

National Disaster Response Fund (NDRF)
type: Concept
created: 2012-06-13
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 709-712

Payment of agency charges to Department of Posts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8008-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Stamps-Non-judicial
type: Concept
type: Sub-Major Head
broader: Stamps and Registration
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Cost of Stamps
narrower: https://data.commonerllp.org/ontology/lmmha/2030-02-102

Assistance to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tourist Infrastructure
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Tourism
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Tourist Centre
narrower: Tourist Accommodation
narrower: Tourist Transport
narrower: Investments in Public Sector and other Undertakings
narrower: Other Expenditure

Education
type: Concept
type: Minor Head
broader: Forestry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Secondary Adjustment Tax under Section 92CE of Income Tax Act, 1961
type: Concept
created: 2020-02-18
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0020
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 943

Other River Training Works
type: Concept
type: Minor Head
broader: River Training Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Cash Settlement between Accountant General, Sikkim and other State Accountants General.
type: Concept
type: Minor Head
broader: Suspense Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Share of profits from Nationalised Banks
type: Concept
type: Minor Head
broader: Dividends and Profits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Miscellaneous Suspense
type: Concept
source: LMMHA note 6, part4j.htm
type: Minor Head
broader: Suspense Accounts (Defence)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This head will be sub- divided into :- For sub-heads (i) and (ii) please see note on Sub-head (l) and (m) below Note (3) below the major head "8658-Suspense Accounts". Sub-head (iii) will be operated where NDF collections appear as deductions from salary bills etc. of Government servants. This head will be cleared by issue of Cheques / Bank Drafts in favour of the Reserve Bank of India.

Cash Remittances between Treasuries and Currency Chests
type: Concept
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Loans for Petro-Chemical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Contribution towards Capital Expenditure
type: Concept
type: Minor Head
broader: Other Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Repayment of Loans - Development Fund-Strategic Lines
type: Concept
type: Minor Head
broader: Repayment of Loans taken from General Revenues
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Central Resource Pool for Development of North Eastern Region
type: Concept
type: Minor Head
broader: Development and Welfare Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Services and Service Fees
type: Concept
source: LMMHA note 1, part1d.htm
type: Minor Head
broader: Other Agricultural Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes receipts on account of rents, lease charges for storage and warehousing of agricultural products.

Desert Development Programme
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2501
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Minor Irrigation
narrower: Afforestation
narrower: Soil and water conservation
narrower: https://data.commonerllp.org/ontology/lmmha/2501-03-310
narrower: https://data.commonerllp.org/ontology/lmmha/2501-03-800

Interest recoveries
type: Concept
type: Minor Head
broader: Non-Corporate Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Subsidy for Special Operation
type: Concept
created: 2017-06-07
type: Minor Head
broader: Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 843

Contributory Provident Pension Fund
type: Concept
type: Minor Head
broader: Other Provident Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rents
type: Concept
source: LMMHA note 2, part1b.htm
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Rents of buildings include P.W. Circuit houses and furniture and other special amenities will be recorded under this minor head.

Contributions to Provident Funds
type: Concept
source: LMMHA note 4, part2.htm
type: Minor Head
broader: Civil
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head includes Government contributions to various Contributory Provident Funds.

Other expenditure
type: Concept
type: Minor Head
broader: Production of Nutritious Foods and Beverages
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rashtriya Swachhata Kosh
type: Concept
created: 2016-05-06
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 799

Other expenditure
type: Concept
type: Minor Head
broader: Major Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Staff Welfare and Amenities
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Residential and Welfare Buildings - Repairs and Maintenance
narrower: Canteen and Other staff amenities
narrower: Educational facilities
narrower: Medical Services
narrower: Credits or recoveries
narrower: Health and Welfare Services
narrower: Miscellaneous Expenses

Assistance to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Health Statistics & Evaluation
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Recoveries from other Deptts
type: Concept
modified: 2024-02-07
type: Minor Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/2079
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip Nos. 1021, 2027

Grants from Central Road Fund
type: Concept
type: Minor Head
broader: Non-Plan Grants
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Refunds
type: Concept
type: Minor Head
broader: Sundry Other Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of United Arab Emirates
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Amount met from Natural Calamities unspent Margin Money Fund.
type: Concept
type: Minor Head
broader: Drought
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tripura & Nagaland Remittances
type: Concept
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Funds-Investment Account
type: Concept
source: LMMHA note 3, part4h.htm
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Investments' in respect of the various funds referred to in Note (2) if any, should be recorded under distinct subheads under this minor head.

Management of Debt
type: Concept
source: LMMHA note 4, part2.htm
type: Minor Head
broader: Interest on Internal Debt.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes expenditure incurred in connection with issue of new loans and the sale of securities held in cash balance investment account.

Taxes on Wealth
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: Collection of Taxes on Wealth, Securities Transaction Tax and Other Taxes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: See Note (1) below the major head '2020' Collection of Taxes on Income and Expenditure

Assistance for Oil and Gas Exploration
type: Concept
type: Minor Head
broader: Exploration and Production of Crude Oil and Gas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Medical Stores Depots
type: Concept
source: LMMHA note 2, part2b.htm
type: Minor Head
broader: Urban Health Services-Allopathy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Parliament
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2011
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Lok Sabha
narrower: Lok Sabha Secretariat
narrower: Pay and Accounts Office - Lok Sabha
narrower: Rajya Sabha
narrower: https://data.commonerllp.org/ontology/lmmha/2011-01-105
narrower: Pay and Accounts Office - Rajya Sabha

Inter State Settlement
type: Concept
source: LMMHA note 1, part4f.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: India and Pakistan
narrower: India and Burma
narrower: India and France
narrower: Centre and Tamil Nadu
narrower: Centre and Maharashtra
narrower: Centre and Karnataka
narrower: Centre and Kerala
narrower: Centre and Rajasthan
narrower: https://data.commonerllp.org/ontology/lmmha/7810-00-109
narrower: https://data.commonerllp.org/ontology/lmmha/7810-00-110
narrower: Bihar and West Bengal
narrower: https://data.commonerllp.org/ontology/lmmha/7810-00-112
narrower: Maharashtra and Rajasthan
narrower: Maharashtra and Karnataka
narrower: Maharashtra and Gujarat
narrower: Tamil Nadu and Kerala
narrower: Madhya Pradesh and Rajasthan
narrower: https://data.commonerllp.org/ontology/lmmha/7810-00-118
narrower: Centre and Punjab
narrower: Centre and Andhra Pradesh
narrower: Centre and Goa
narrower: https://data.commonerllp.org/ontology/lmmha/7810-122
narrower: 123 – Utter Pradesh and Uttaranchal
narrower: 124 – Bihar and Jharkhand
narrower: https://data.commonerllp.org/ontology/lmmha/7810-125
scope note: This major head is intended to provide for the accounting of sums due by one State Government to another under the financial settlement on the setting up of new States or under the States Reorganisation Acts as well as the financial settlement between the centre and foreign countries. Minor heads other than those provided for may be opened as and when necessary. These minor heads will close to Government in the Ledger.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Industrial Estates
type: Concept
type: Minor Head
broader: Loans for Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Railway Accident Compensation Safety and Passenger Amenities Fund-Strategic Lines
type: Concept
modified: 2012-06-13
type: Minor Head
deprecated: true
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 388

Forestry and Wild Life
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Forestry
narrower: Environmental Forestry and Wild Life
narrower: Afforestation and Ecology Development
narrower: State compensatory Afforestation (SCA)
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: Nuclear Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

PLI Children Policy Schemes
type: Concept
created: 2012-10-26
type: Minor Head
broader: Postal Life Insurance Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Command Area Development
type: Concept
type: Sub-Major Head
broader: Minor Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Other Receipts

Capital Outlay on Satellite system
type: Concept
modified: 2016-07-22
type: Major Head
deprecated: true
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Project Management
narrower: Launch Services
narrower: Space Crafts
narrower: Master Control Facility
narrower: https://data.commonerllp.org/ontology/lmmha/5252-00-283
narrower: Other Expenditure
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 804

General
type: Concept
type: Sub-Major Head
broader: Urban Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2217-80-001
narrower: Training
narrower: Research
narrower: https://data.commonerllp.org/ontology/lmmha/2217-80-191
narrower: Other expenditure

Backward Areas
type: Concept
type: Sub-Major Head
broader: Other Special Areas programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Soil and Water Conservation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

005-Survey and Investigation
type: Concept
created: 2012-06-13
type: Minor Head
broader: 4700-Capital Outlay on Major Irrigation (1)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Bhopal Gas Leak Disaster Relief Fund
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Claims and Relief Fund
narrower: https://data.commonerllp.org/ontology/lmmha/8451-00-102
narrower: Insurance Fund
narrower: https://data.commonerllp.org/ontology/lmmha/8451-00-104
narrower: Contingency Fund
narrower: Contingency Fund - Investment Account.
narrower: Advance to Union Government for payment of Interim Relief 1993.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Urban Health Services-Allopathy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Civil Works
type: Concept
type: Minor Head
broader: Anti-sea Erosion Projects
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Water Supply
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Water Supply and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Urban Water Supply
narrower: https://data.commonerllp.org/ontology/lmmha/4215-01-102
narrower: Investments in Public Sector and other Undertakings
narrower: Other expenditure

Manufacture
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2079
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include manufacture expenditure like wages, other floor expenses, etc.

Ways & Means Advances from Reserve Bank of India
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6001-12
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Hospitals and Dispensaries
type: Concept
type: Minor Head
broader: Rural Health Services-Allopathy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Light Dues
type: Concept
type: Minor Head
broader: Light Houses and Lightships
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Land Reforms
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/6506-00-104
narrower: Other Loans
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Miscellaneous Suspense
type: Concept
source: LMMHA note 7, part4j.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8660
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please see Note (6) below major head "8659-Suspense Accounts (Defence)".

Interest on 28 Day Treasury Bills.
type: Concept
type: Minor Head
broader: Interest on Internal Debt.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Development Funds For Animal Husbandry Purposes
type: Concept
source: LMMHA note 9, part4h.htm
type: Minor Head
broader: Development and Welfare Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes 'world food programme-maize fund' as a distinct sub-head.

Assistance from the Government of United Arab Emirates
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4885
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Other Expenditure

Finance Commission Grants
type: Concept
created: 2017-01-06
type: Sub-Major Head
broader: Grants-in-aid to State Governments (l)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 824-834

Cess
type: Concept
type: Minor Head
broader: Spices
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Improvements in Working Conditions of Child/Women labour
type: Concept
type: Minor Head
broader: Labour
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Police
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head includes expenditure on State Militia and Armed Police.

Sale of Stamps
type: Concept
source: LMMHA note 3, part1.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0030-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This includes bills of exchange on hundies.

Food processing
type: Concept
type: Minor Head
broader: Food
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Oceanographic Survey
type: Concept
type: Minor Head
broader: Capital Outlay on Earth System Science
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Recoveries for supply made to - Navy
type: Concept
modified: 2024-02-07
type: Minor Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/2079
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip Nos. 1021, 2027

Survey (Botanical)
type: Concept
type: Sub-Major Head
broader: Ecology and Environment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3435-01-001
narrower: Research
narrower: Investigation
narrower: Other expenditure

Repairs and restoration of damaged Govt. residential buildings
type: Concept
type: Minor Head
broader: Floods Cyclones
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to public Sector and other undertakings
type: Concept
type: Minor Head
broader: Loans for Fertilizer Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Chemical and Pharmaceutical Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Chemicals and Pesticides Industries
narrower: Drugs and Pharmaceutical Industries
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Accounts between Postal Accounts Officers.
type: Concept
type: Sub-Major Head
broader: Exchange Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research Programmes
type: Concept
type: Minor Head
broader: Capital Outlay on Meteorology
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: Hydel Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest Tax
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Collection under the Interest Tax Act
narrower: Other Receipts
narrower: 901- Share of net proceeds assigned to States (4)
narrower: Penalties
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Integrated Development of Small and Medium Towns
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investigation
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Penalties
type: Concept
source: LMMHA note 6, part1.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0020
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will be divided into following sub-heads:-

Studios
type: Concept
source: LMMHA note 1, part4b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4221-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divide into the sub-heads (a) Building and (b) Equipment

Poultry Development
type: Concept
type: Minor Head
broader: Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Exploration and Production of Crude Oil and Gas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Traction (other than rolling stock) and General electrical services
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3002-06
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Scholarships
type: Concept
type: Minor Head
broader: Secondary Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Processing, Preservation and Marketing
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4405
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Schemes for NE Region
type: Concept
created: 2012-06-13
type: Minor Head
broader: Civil Aviation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 681-692

Burma Government's Contributions towards pre-separation pensionary liabilities
type: Concept
type: Minor Head
broader: Civil
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Civil Aviation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0035
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Social Security for labour
type: Concept
source: LMMHA note 6, part2b.htm
type: Minor Head
broader: Labour
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Research and Development
type: Concept
type: Minor Head
broader: Textiles
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Customs
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2037-00-001
narrower: Revenue-cum-Import/Export Trade Control Functions
narrower: Preventive and Other functions
narrower: Other Expenditure
narrower: https://data.commonerllp.org/ontology/lmmha/2037-108
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Coir Industries
type: Concept
type: Minor Head
broader: Loans for Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest from Local Bodies
type: Concept
type: Minor Head
broader: Other Interest receipts of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Repatriates from Sri Lanka
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6235-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Trading Institutions
type: Concept
type: Sub-Major Head
broader: General Financial and Trading Institutions
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3465-02-101
narrower: https://data.commonerllp.org/ontology/lmmha/3465-02-192
narrower: Other expenditure

Research, Survey and Statistics
type: Concept
type: Minor Head
broader: Employment Service
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Meteorology
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants-in-aid to Union Territory Governments with Legislature
type: Concept
modified: 2017-01-06
source: LMMHA note 1, part2f.htm
source: LMMHA note 3, part2f.htm
type: Major Head
alternative label: Grants-in-aid to Union Territory Governments
history note: Renamed from 'Grants-in-aid to Union Territory Governments' to 'Grants-in-aid to Union Territory Governments with Legislature' on 2017-01-06 via Correction Slip Nos. 824-834
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3602-01
narrower: Grants for Union Territory Plan Schemes
narrower: Grants for Central Plan Schemes
narrower: Grants for Centrally Sponsored Plan Schemes
narrower: Grants for Special Plan Schemes
narrower: Special Component Plan for Scheduled Castes
narrower: Scheduled Tribe Sub Plans
narrower: 107 – Compensation to meet revenue loss on introduction of VAT
narrower: Centrally Sponsored Schemes
narrower: https://data.commonerllp.org/ontology/lmmha/3602-07
narrower: Other Transfer/Grants to Union Territory Governments with Legislatures
narrower: https://data.commonerllp.org/ontology/lmmha/3602-104
narrower: Compensation for loss of revenue arising out of implementation of GST
narrower: https://data.commonerllp.org/ontology/lmmha/3602-105
scope note: Refer to Note (1) below the major head "3601 Grants-in-Aid to State Governments'
scope note: Please see Note (3) below major head '3601'.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to public sector and other undertakings
type: Concept
type: Minor Head
broader: Other mining and Metallurgical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Miscellaneous Tax Receipts
type: Concept
modified: 2015-05-07
type: Major Head
alternative label: Estate Duty
history note: Renamed from 'Estate Duty' to 'Miscellaneous Tax Receipts' on 2015-05-07 via Correction Slip Nos. 782-785
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Agricultural Land
narrower: Property Other than Agricultural Land
narrower: Penalties
narrower: Banking Cash Transaction Tax
narrower: Interest
narrower: Surcharge
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0216-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Archives
type: Concept
source: LMMHA note 1, part4b.htm
type: Minor Head
broader: Art and Culture
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The sub heads under these minor heads will be 'Land', ‘Buildings’, 'Equipment' and other Expenditure.

901- Share of net proceeds assigned to States (6)
type: Concept
created: 2012-06-13
type: Minor Head
broader: Customs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Forestry
type: Concept
type: Sub-Major Head
broader: Forestry and Wild Life
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Sale of timber and other forest produce
narrower: https://data.commonerllp.org/ontology/lmmha/0406-01-102
narrower: Receipts from environmental forestry
narrower: https://data.commonerllp.org/ontology/lmmha/0406-01-104
narrower: Grants from I.C.A.R.
narrower: Rosin And Turpentine Factories
narrower: Other Receipts

Optical Fibres Cable System
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5225-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Taxes and Duties on Electricity
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tea
type: Concept
type: Sub-Major Head
broader: Plantations
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2407-01-015
narrower: Subsidy for replantation
narrower: Other expenditure

Loans to Public Sector and other undertakings
type: Concept
type: Minor Head
broader: Loans to Agricultural Financial Institutions
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Text Books
type: Concept
source: LMMHA note 4, part2b.htm
type: Minor Head
broader: Elementary Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Expenditure on Text Book Committee, printing, publication and distribution of Text Books will be recorded under this minor head.

Other expenditure
type: Concept
type: Minor Head
broader: Forestry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Agency for International Development -U.S.A.
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
source: LMMHA note 6, part2e.htm
type: Minor Head
broader: Operation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Each sub-head will have the following detailed heads :- The liabilities accrued in a month but not discharged in the same month will be credited to 'Demands payable' by debit to the relevant minor head. The payment of such liabilities in the following month will be debited to ‘Demand payable'. Any credit balance relating to a month outstanding at the close of the following month will be transferred to 'Unpaid Wages' by debit to 'Demands Payable'. Pre-paid expenses will be directly debited to 'Pre-paid expenses' under the minor head 'Suspense' and will be transferred to the relevant-minor head in the accounts of the month to which they relate by credit (minus debit) to 'pre-paid expenses'. The sub heads of the nomenclature of the existing minor heads may be opened under the head 'Suspense' as and when necessary.

Trade demonstration and publicity
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3453
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from I.L.O.
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments of Net Rural Postal Life Insurance (PLI) Corpus as on 31st October, 2009, in dated securities
type: Concept
created: 2012-10-26
type: Minor Head
broader: Investments of Post Office Insurance Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Health and Welfare Services
type: Concept
type: Minor Head
broader: Staff Welfare and Amenities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Dairy Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other undertakings
type: Concept
type: Minor Head
broader: Refining and Marketing of Oil and Gas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Major Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telegraphs
type: Concept
type: Sub-Major Head
broader: Telecommunication Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Telegrams
narrower: Telex
narrower: Rent of telegraph wires and circuits leased
narrower: Receipts from Mahanagar Telephone Nigam Ltd. for network (Telex) utilisation.
narrower: Other Services and Service Fees
narrower: Net - Receipt from other telegraph Administration
narrower: Net Receipt from other Radio Companies
narrower: Foreign traffic exchange adjustment
narrower: Suspense
narrower: https://data.commonerllp.org/ontology/lmmha/1225-03-800
narrower: Deduct - Net payments to other Telegraph Administration
narrower: Deduct - Net payments to other Radio Companies

Urban Sanitation Services
type: Concept
type: Minor Head
broader: Sewerage and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Civil
type: Concept
type: Sub-Major Head
broader: Miscellaneous Capital Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4000-01-101
narrower: Value of Bonus Shares
narrower: Sale proceeds of American and Lease Lend Surpluses
narrower: https://data.commonerllp.org/ontology/lmmha/4000-01-104
narrower: Other Receipts

Other expenditure
type: Concept
source: LMMHA note 6, part2d.htm
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will include grants to "Shipping Development Fund".

Authority for Advance Rulings
type: Concept
type: Minor Head
broader: Collection of Taxes on Income and Expenditure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

GST Compensation cess on Domestic Supply of Goods and Services
type: Concept
created: 2017-06-30
type: Sub-Major Head
broader: Goods and Services Tax Compensation Cess
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 859-862

Fees for procurement of stores
type: Concept
type: Minor Head
broader: Supplies and Disposals
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Small scale Industries
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4851
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Deposits
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8336
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to coal and lignite companies
type: Concept
type: Minor Head
broader: Coal and Lignite
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2701-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Road Transport
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Training
narrower: Research
narrower: Solatium Fund Authority
narrower: https://data.commonerllp.org/ontology/lmmha/3055-00-190
narrower: https://data.commonerllp.org/ontology/lmmha/3055-00-800
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Dredging and Surveying
type: Concept
source: LMMHA note 3, part2d.htm
type: Minor Head
broader: Minor Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on Dredging and Survey Organisation, operation of dredgers and also payments to other parties for dredging and survey works.

Research
type: Concept
type: Minor Head
broader: Technical Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loons for Union Territory plan schemes
type: Concept
type: Sub-Major Head
broader: Loans and Advances to Union Territory Governments with Legislature
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Block Loans
narrower: Loans as advance Plan Assistances for relief on account of Natural Calamities
narrower: Loans Against External Assistance in kind

Other expenditure
type: Concept
type: Minor Head
broader: Training
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Drug Control
type: Concept
type: Minor Head
broader: Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Agency for International Development -U.S.A.
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other undertakings
type: Concept
type: Minor Head
broader: Nuclear Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Supplies and Disposals
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Dockyard and Dry docking
type: Concept
source: LMMHA note 5, part2d.htm
type: Minor Head
broader: Major Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record operating expenses of dockyards including work-shops attached to them.

Consultancy
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Share of net proceeds assigned to States
type: Concept
source: LMMHA note 3, part1.htm
type: Minor Head
broader: Hotel Receipts Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will figure as a minus entry in the central account and as a plus entry in the state account.

Special Securities issued to National Small Savings Fund of the Central Government
type: Concept
type: Minor Head
broader: Internal debt of the State Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on other Scientific and Environmental Research
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Survey of India
narrower: Ecology and Environment
narrower: Other Services
narrower: Other Expenditure
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Minor Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research, Designs and Standards Organisation
type: Concept
type: Minor Head
broader: Indian Railways-Policy Formulation, Direction, Research and Other Miscellaneous Organisation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Surface Water
type: Concept
type: Minor Head
broader: Capital Outlay on Minor Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Municipalities/Corporations etc.
type: Concept
type: Minor Head
broader: National Capital Region
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Swedish International Development Agency (SIDA)
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Development of Power Systems-National Load Despatch Centre
type: Concept
created: 2016-08-24
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2801
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 808

General
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/1052
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/1052-80-800

Rosin And Turpentine Factories
type: Concept
type: Minor Head
broader: Forestry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Drawing Facility on 91 Days deposits
type: Concept
created: 2018-06-29
type: Minor Head
broader: Internal debt of the State Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 909

Road Safety Works-Conversion of Unmanned Level Crossing into Manned Level Crossings
type: Concept
type: Minor Head
broader: Road Safety
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Siddha
type: Concept
type: Minor Head
broader: Urban Health Services-Other systems of medicine
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Communication Facilities
type: Concept
source: LMMHA note 1, part4c.htm
type: Minor Head
broader: Capital Outlay on other Communication Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include expenditure on buildings etc. for the Monitoring Organisation.

Other Receipts
type: Concept
source: LMMHA note 1, part1d.htm
type: Minor Head
broader: Rubber
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will include sale of plantation products.

Special Deposits and Accounts
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/8012-00-101
narrower: Special Securities Issued to Foreign Government under Bilateral Trade Agreements
narrower: Special Securities Issued to Rural Electrification Corporation
narrower: Special Securities Issued to Industrial Development Bank of India
narrower: Special Securities Issued to Unit Trust of India
narrower: Special Securities Issued to National Bank for Agricultural and Rural Development
narrower: https://data.commonerllp.org/ontology/lmmha/8012-00-107
narrower: Special Drawing Rights at the I.M.F
narrower: https://data.commonerllp.org/ontology/lmmha/8012-00-109
narrower: Compulsory Deposits
narrower: https://data.commonerllp.org/ontology/lmmha/8012-00-111
narrower: Deposits by the Kudremukh Iron ore Company Ltd.
narrower: Deposits by the Indian Oil Corporation
narrower: Deposits by the Madras Refineries Ltd.
narrower: Deposits by the General Insurance Corporation and its Subsidiaries
narrower: Deposits by the Life Insurance Corporation of India
narrower: Deposits of Unit Trust of India
narrower: https://data.commonerllp.org/ontology/lmmha/8012-00-118
narrower: National Deposit Scheme
narrower: https://data.commonerllp.org/ontology/lmmha/8012-00-120
narrower: https://data.commonerllp.org/ontology/lmmha/8012-00-121
narrower: https://data.commonerllp.org/ontology/lmmha/8012-00-122
narrower: Special Deposits of Employees Provident Fund Scheme (Administration Fund)
narrower: Special Deposits of Employees Deposit Linked Insurance Scheme (Administration Fund)
narrower: Petroleum Bonds
narrower: 126 - Special Securities issued to Stressed Assets Stabilisation Fund in consideration of stressed assets of IDBI.
narrower: Special Securities issued to Food Corporation of India
narrower: Special Securities issued to Oil Marketing Companies (8.13 per cent Oil Marketing Companies’ Government of India Special Bonds, 2021)
narrower: https://data.commonerllp.org/ontology/lmmha/8012-129
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: Strategic and Border Roads
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Medical Services
type: Concept
type: Minor Head
broader: Staff Welfare and Amenities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fees to Portfolio Managers for management of investments from National Investment Fund
type: Concept
created: 2012-06-13
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 655-662

Investment in Public Sector and Other undertakings
type: Concept
type: Minor Head
broader: Ship-Building Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Capital Outlay on Soil and Water Conservation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fees (1)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Central Goods and Services Tax (CGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Bihar and West Bengal
type: Concept
type: Minor Head
broader: Inter State Settlement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Additional Wages Deposit Suspense Account
type: Concept
source: LMMHA note 10, part4j.htm
type: Minor Head
broader: Suspense Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These heads have been retained for the purpose of clearing old balances.

Other Expenditure
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Collection Charges-Income Tax
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: Collection of Taxes on Income and Expenditure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Cash Remittances between Treasuries and Currency Chests
narrower: Public Works Remittances
narrower: https://data.commonerllp.org/ontology/lmmha/8782-00-103
narrower: Remittances of Govt. Commercial Undertakings
narrower: Reserve Bank of India Remittances
narrower: Small Coin Depot Remittances
narrower: Mint Remittances
narrower: Other Departmental Remittances
narrower: Assam and Meghalaya Remittances
narrower: Miscellaneous Remittances
narrower: Meghalaya & Manipur Remittances
narrower: Nagaland & Manipur Remittances
narrower: Tripura & Nagaland Remittances
narrower: Nagaland and Arunachal Pradesh Remittances
narrower: Assam & Nagaland Remittances
narrower: Assam & Tripura Remittances
narrower: Meghalaya & Tripura Remittances
narrower: Pay and Accounts office Remittances
narrower: Mines Labour Welfare Remittances
narrower: https://data.commonerllp.org/ontology/lmmha/8782-00-121
narrower: Transfers within the same Railway
narrower: Remittances of M.E.S Offices
narrower: Transfers between M.E.S. Officers
narrower: Himachal Pradesh Suspense
narrower: Manipur Suspense
narrower: Mizoram Suspense
narrower: https://data.commonerllp.org/ontology/lmmha/8782-00-128
narrower: Transfer within Rajasthan Canal Projects
narrower: https://data.commonerllp.org/ontology/lmmha/8782-00-130
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Appropriations to Telecommunications Revenue Reserve Fund
type: Concept
type: Minor Head
broader: Appropriations from Telecommunications Surplus
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Sample Survey
type: Concept
modified: 2024-12-27
type: Minor Head
alternative label: National Sample Survey Organisation
broader: Census Surveys and Statistics
history note: Renamed from 'National Sample Survey Organisation' to 'National Sample Survey' on 2024-12-27 via Correction Slip No. 1046
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Diesel Multiple Unit Coaches
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Carriages and Wagons
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Bureau of Immigration
type: Concept
type: Minor Head
broader: Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Amount met from advance Rentals under O.Y.T. and other schemes
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Handloom Industries
type: Concept
type: Minor Head
broader: Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tax on Railway passenger fares
type: Concept
source: LMMHA note 1, part1.htm
type: Minor Head
broader: Other Taxes and Duties on Commodities and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The minor heads will be divided into the following sub-heads: The sub-head "Other Receipts" will record miscellaneous receipts like penalties, fine etc. in the administration of the relevant Acts/Regulations.

Track Renewals
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Permanent Bridges
type: Concept
source: LMMHA note 2, part4c.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5054-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The expenditure to be met out of the "National Highways Permanent Bridges Fees Fund" will be exhibited under the detailed head "Major Works" below the sub-head "Works financed from National Highways Permanent Bridges Fees Fund".

Miscellaneous Suspense
type: Concept
source: LMMHA note 6, part4j.htm
type: Minor Head
broader: Suspense Accounts (Postal)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please see Note (6) below major head "8659-Suspense Accounts (Defence)".

110 – Grants from National Calamity Contingency Fund
type: Concept
created: 2012-06-13
type: Minor Head
broader: Grants-in-aid from Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other Loans
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/7056
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from International Development Research Centre
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

External Assistance Suspense
type: Concept
source: LMMHA note 10, part4j.htm
type: Minor Head
broader: Suspense Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These heads have been retained for the purpose of clearing old balances.

Machinery and Equipment
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2711-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Electric Multiple unit coaches
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Carriages and Wagons
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from diversion schemes
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0702-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Regulatory Excise Duties
type: Concept
type: Minor Head
broader: Non-Shareable Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Food grain crops
type: Concept
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Collection Charges-Expenditure Tax
type: Concept
modified: 2014-01-24
type: Minor Head
deprecated: true
broader: Collection of Taxes on Income and Expenditure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip Nos. 755-759

Employment Guarantee Fund
type: Concept
type: Minor Head
broader: Development and Welfare Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Collection Charges - Services Tax.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2045
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Census
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for State Plan Schemes
type: Concept
type: Sub-Major Head
broader: Loans and Advances to State Governments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Block Loans
narrower: Loans as advance Plan Assistance for relief on account of Natural calamities
narrower: https://data.commonerllp.org/ontology/lmmha/7601-02-103
narrower: 1984-89 State Plan Loans consolidated in term of recommendations of the 9th Finance Commission'.

Receipts under Arms Act
type: Concept
source: LMMHA note 4, part1b.htm
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will have the following sub-heads:

Embassies and Missions
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: External Affairs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include expenditure on agents in Common Wealth Countries.

Rubber
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/0407
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/0407-03-015
narrower: Other Receipts

Other Receipts
type: Concept
source: LMMHA note 5, part1.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0030-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes fines and penalties under Stamp Act (II of 1899 ) other than those which are adjusted under other minor/major heads concerned under the relevant provisions of the said Act. It also includes Vakils Stamps and adjudication fees.

Purchase
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: Supplies and Disposals
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

State Savings Bank Deposits
type: Concept
modified: 2012-06-13
type: Minor Head
deprecated: true
broader: 8001-National Savings Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 388

Urban Housing
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4216
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Investments in Public Sector and other Undertakings
narrower: Other Expenditure

Foods and Beverages
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Economic Development
type: Concept
type: Minor Head
broader: Welfare of Scheduled Castes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

2080- Defence Services-Research & Development
type: Concept
created: 2012-06-13
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: 004-Research/Research Development
narrower: 101-Service Personnel
narrower: 102-Civilians
narrower: 105 -Transportation
narrower: 110-Stores
narrower: 111-Works
narrower: 800-Other Expenditure
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Topographical Survey
type: Concept
type: Minor Head
broader: Survey of India
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Accountant General Suspense
type: Concept
source: LMMHA note 3, part4j.htm
type: Minor Head
broader: Suspense Accounts (Telecommunication)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please see Note (3) below major head "8659-Suspense Accounts (Defence)".

Investments in Agricultural Financial Institutions
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4416-00-190
narrower: https://data.commonerllp.org/ontology/lmmha/4416-00-200
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Stale Road and Bridges Fund
type: Concept
type: Minor Head
broader: State Roads and Bridges Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Waste Management
type: Concept
type: Minor Head
broader: Nuclear Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Sports and Youth Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Waste Treatment Facilities
type: Concept
type: Minor Head
broader: Atomic Energy Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Urban Health Services-Allopathy
type: Concept
type: Sub-Major Head
broader: Medical and Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/2210-01-102
narrower: Central Government Health Scheme
narrower: Medical Stores Depots
narrower: https://data.commonerllp.org/ontology/lmmha/2210-01-108
narrower: School Health Scheme
narrower: Hospital and Dispensaries
narrower: Other Health Schemes
narrower: https://data.commonerllp.org/ontology/lmmha/2210-01-800

Community Radio and Television
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

110-Additional Duty of Excise on Tea and Tea Waste (10)
type: Concept
created: 2012-06-13
type: Minor Head
broader: Union Excise Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

107-Ex-Sservicemen Contributory Health Scheme
type: Concept
created: 2012-06-13
type: Minor Head
broader: Defence Services-Army
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Development of Andaman and Nicobar Islands for Rehabilitation
type: Concept
type: Minor Head
broader: Rehabilitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Dangs District
type: Concept
type: Sub-Major Head
broader: Other Special Area Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Workmen's and Other compensation claims
type: Concept
modified: 2012-06-13
type: Minor Head
deprecated: true
broader: Indian Railways-Strategic Lines-Working Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 388

Electrical Engineering Industries
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4858
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4858-01-004
narrower: https://data.commonerllp.org/ontology/lmmha/4858-01-190
narrower: Other Expenditure

Construction and Development
type: Concept
type: Minor Head
broader: Madras EPZ
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Employees State Insurance Scheme
type: Concept
type: Minor Head
broader: Urban Health Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telecommunication Revenue Reserve Fund
type: Concept
type: Minor Head
broader: Revenue Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6802-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Stamps and Registration Fees
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Stamps-Judicial
narrower: https://data.commonerllp.org/ontology/lmmha/0030-02
narrower: Registration Fees
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Technical and Development Circles
type: Concept
type: Minor Head
broader: Ancillary Systems
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Reserve Bank Suspense
type: Concept
source: LMMHA note 5, part4j.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8660
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please see Note (5) below major head "8659-Suspense Accounts (Defence)".

Pass-port and Emigration
type: Concept
type: Minor Head
broader: External Affairs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rural Postal Life Insurance Schemes
type: Concept
created: 2012-10-26
type: Sub-Major Head
broader: Postal Life Insurance Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

102- Special Railway Safety Fund (Strategic)
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8230
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Fees for inspection of stores
type: Concept
type: Minor Head
broader: Supplies and Disposals
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts under Explosives Act.
type: Concept
source: LMMHA note 6, part1b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0070-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will be divided into the following sub-heads (a) Collections by District authorities (b) Other Collections.

Staff Quarters
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Social Security and Welfare
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/6235-01
narrower: Social Welfare
narrower: Other Social Security and Welfare programmes
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from the Govt. of Norway
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of Russian Federation
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Sewerage and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Administrative Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2070-00-003
narrower: Metropolitan Council
narrower: Pradesh Councils
narrower: https://data.commonerllp.org/ontology/lmmha/2070-00-103
narrower: Vigilance
narrower: Special Commission of Enquiry
narrower: https://data.commonerllp.org/ontology/lmmha/2070-00-106
narrower: Home Guards
narrower: Fire Protection and Control
narrower: Rent Control
narrower: Narcotics Control
narrower: https://data.commonerllp.org/ontology/lmmha/2070-00-114
narrower: Guest Houses, Government Hostels etc.
narrower: Bureau of Immigration
narrower: Explosives
narrower: Administration of Citizenship Act.
narrower: https://data.commonerllp.org/ontology/lmmha/2070-00-119
narrower: Payment to States/Union Territories for Administration of Central Acts and Regulations
narrower: Other expenditure
narrower: Intelligence Bureau
narrower: National Investigation Agency
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Miscellaneous Interest receipts
type: Concept
source: LMMHA note 1, part1b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0049-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will include interest portion of equated payment on account of recovery of capitalised value of Sterling pensions from State Governments and U.T. Governments. See also Note (1) below "4075-Capital outlay on Miscellaneous General Services".

Grants-in-aid to State Governments (l)
type: Concept
source: LMMHA note 3, part2f.htm
source: LMMHA note 4, part2f.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Non-Plan Grants
narrower: Grants for State Plan Schemes
narrower: Grants for Central Plan Schemes
narrower: Grants for Centrally Sponsored Plan Schemes
narrower: Grants for Special Plan Schemes
narrower: Grants towards contribution to State Disaster Response Fund
narrower: https://data.commonerllp.org/ontology/lmmha/3601-789
narrower: https://data.commonerllp.org/ontology/lmmha/3601-796
narrower: 106-Minor Ports-Development of Minor Ports
narrower: 107 – Compensation to meet revenue loss on introduction of VAT
narrower: Centrally Sponsored Schemes
narrower: Finance Commission Grants
narrower: Other Transfer/Grants to States
narrower: Compensation for loss of revenue arising out of implementation of GST
narrower: https://data.commonerllp.org/ontology/lmmha/3601-104
narrower: 108-Grants from Central Road and Infrastructure Fund
scope note: 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.
scope note: 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.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Hire charges of Machinery and Equipment
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

106 – Post Office Time Deposits (1 year), 1981.
type: Concept
created: 2012-06-13
type: Minor Head
broader: 8001-National Savings Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

1984-89 State Plan Loans consolidated in term of recommendations of the 9th Finance Commission'.
type: Concept
type: Minor Head
broader: Loans for State Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of France
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

India and Burma
type: Concept
type: Minor Head
broader: Inter State Settlement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sovereign Green Fund
type: Concept
created: 2023-01-20
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 1005-1007

Loans to Co-operative Sugar Mills.
type: Concept
type: Minor Head
broader: Sugar
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Component Plan for Scheduled Castes
type: Concept
created: 2012-06-13
type: Minor Head
broader: Grants-in-aid to Union Territory Governments with Legislature
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Transactory and Parking Heads

Share of Small Savings Collections
type: Concept
type: Minor Head
broader: Non-Plan Loans
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Plant
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
source: LMMHA note 6, part2e.htm
type: Minor Head
broader: Research and Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Each sub-head will have the following detailed heads :- The liabilities accrued in a month but not discharged in the same month will be credited to 'Demands payable' by debit to the relevant minor head. The payment of such liabilities in the following month will be debited to ‘Demand payable'. Any credit balance relating to a month outstanding at the close of the following month will be transferred to 'Unpaid Wages' by debit to 'Demands Payable'. Pre-paid expenses will be directly debited to 'Pre-paid expenses' under the minor head 'Suspense' and will be transferred to the relevant-minor head in the accounts of the month to which they relate by credit (minus debit) to 'pre-paid expenses'. The sub heads of the nomenclature of the existing minor heads may be opened under the head 'Suspense' as and when necessary.

Credits or recoveries
type: Concept
type: Minor Head
broader: Miscellaenous Working Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Minor Irrigation
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Surface Water
narrower: Ground Water
narrower: Other Loans
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Economic Development
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4225-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Adjusting Account between Central and State Governments
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Pradesh Councils
type: Concept
source: LMMHA note 11, part2.htm
type: Minor Head
broader: Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Records expenditure on pradesh council in Andaman and Nicobar Islands.

Union Territory Governments
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8675
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 637-654

Loans to Public sector and other undertakings
type: Concept
type: Minor Head
broader: Marketing and quality control
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ethyl Alcohol Storage Facilities Fund
type: Concept
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0230
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense Accounts (Postal)
type: Concept
source: LMMHA note 1, part4j.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Pay and Accounts Office Suspense
narrower: Accountant General Suspense
narrower: Public Sector Bank Suspense
narrower: https://data.commonerllp.org/ontology/lmmha/8661-00-109
narrower: Provident Fund Suspense
narrower: Postal Investments - cost of Government Promissory Notes and Investment Certificates held in Imprest.
narrower: CAO Telecom Suspense
narrower: Miscellaneous Suspense
narrower: https://data.commonerllp.org/ontology/lmmha/8661-138
scope note: Please see Note (1) below major head "8659-Suspense Accounts (Defence)".
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

River Training Works
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5075
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Farakka Project
narrower: https://data.commonerllp.org/ontology/lmmha/5075-01-600

797 Transfer to Major Head 8230-Special Railway Safety Fund
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

126 - Special Securities issued to Stressed Assets Stabilisation Fund in consideration of stressed assets of IDBI.
type: Concept
created: 2012-06-13
type: Minor Head
broader: Special Deposits and Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Tourist Transport service
type: Concept
source: LMMHA note 4, part2e.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3452-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on the purchases and repairs of vehicles as well as operational expenditure of Tourist Transport services including subsidies to agencies operating Air, Road and Water Transport services for Tourists.

Direction and Administration
type: Concept
type: Minor Head
broader: Bombay Building Repairs and Reconstructions Scheme
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Incentive Bonus to Provident Fund Subscribers
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2049-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Overseas Audit Offices
type: Concept
type: Minor Head
broader: Audit
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Pradhan Mantri Swasthya Suraksha Nidhi (PMSSN)
type: Concept
created: 2023-02-20
type: Minor Head
broader: Development and Welfare Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 1008

Statistics
type: Concept
type: Minor Head
broader: Forestry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Pre-1979-80consolidated loans reconsolidated into 25year and 30 year loans
type: Concept
source: LMMHA note 7, part4d.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6004-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will have the following two sub-heads.

102 Railway Safety fund (Strategic)
type: Concept
created: 2012-06-13
type: Minor Head
broader: 8231 Railway Safety Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Deduct-Amount met from Railway Revenue Reserve Fund
type: Concept
modified: 2012-06-13
type: Minor Head
deprecated: true
broader: Payments to General Revenues
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 388

Faculty Development Programme
type: Concept
source: LMMHA note 8, part2b.htm
type: Minor Head
broader: University and Higher Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on orientation courses, summer seminars etc.

106-Repairs and Refits
type: Concept
created: 2012-06-13
type: Minor Head
broader: Defence Services-Navy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other Loans
type: Concept
type: Minor Head
broader: Nutrition
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
source: LMMHA note 2, part2d.htm
type: Minor Head
broader: Regulation and Development of Mines
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record miscellaneous expenditure which is not allocable to the other prescribed minor heads, such as payment to Railways on account of freight concessions etc.

Atomic Mineral Division
type: Concept
modified: 2018-08-28
type: Minor Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/4861
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 916

Light Ships - Working Expenses
type: Concept
type: Minor Head
broader: Light Houses and Light Ships
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Prohibition
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Sample Survey Organisation
type: Concept
type: Minor Head
broader: Surveys and Statistics
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Agnipath Scheme
type: Concept
created: 2022-12-05
type: Minor Head
broader: Defence Services-Army
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 993-995

Other Expenditure
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Sub-Major Head
broader: Civil Aviation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Training and Education
narrower: Research and Development
narrower: Inspection
narrower: https://data.commonerllp.org/ontology/lmmha/3053-80-283
narrower: Other expenditure

Loans from UNFPA
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Civil Advances
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/8550-00-101
narrower: https://data.commonerllp.org/ontology/lmmha/8550-00-102
narrower: Other Departmental Advances
narrower: Other Advances
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Lease Charges
type: Concept
source: LMMHA note 6, part2.htm
type: Minor Head
broader: Office Buildings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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".

Share of net proceeds assigned to States
type: Concept
source: LMMHA note 1, part1.htm
type: Minor Head
broader: Property Other than Agricultural Land
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The minor head will figure as a minus entry in the Central Govt. Accounts and as a plus entry in the States/U.T. Accounts.

Ways and Means Advances towards Expenditure on net interest liability on account of fresh borrowings and lendings,
type: Concept
type: Minor Head
broader: Ways and Means Advances
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Input Tax Credit cross utilisation between IGST & CGST (4)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Integrated Goods and Services Tax (IGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

State Electricity Boards Working Funds
type: Concept
type: Minor Head
broader: Deposits of Local Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Amount Transferred from Major Head 5003
type: Concept
type: Minor Head
broader: Strategic Lines-Revenue works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Appropriation to Railway Revenue Reserve Fund
type: Concept
modified: 2012-06-13
type: Minor Head
deprecated: true
broader: Appropriation from Railway Surplus
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 388

Communications
type: Concept
source: LMMHA note 4, part2d.htm
type: Minor Head
broader: Other Aeronautical Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on provision of aeronautical communication, radio aids to navigation and other facilities for operation of civil aircrafts.

Other Railways
type: Concept
type: Minor Head
broader: Suspense
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from International Rice Research Institute
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Adjusting Account with Railways
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Drought
type: Concept
type: Sub-Major Head
broader: Relief on account of Natural Calamities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Gratuitous Relief
narrower: Drinking Water Supply
narrower: Special Nutrition
narrower: https://data.commonerllp.org/ontology/lmmha/2245-01-104
narrower: Veterinary Care
narrower: Public Health
narrower: Other expenditure
narrower: Deduct-Amount met from Natural Calamities unspent Margin Money Fund.
narrower: Deduct-Amount met from the Famine Relief Fund

Contributions to-wards issue of voter identity cards
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0070-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Repayment of loans-Railway Revenue Reserve Fund
type: Concept
type: Minor Head
broader: Repayment of Loans taken from General Revenues
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from the Federal Austrian Government
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Medical Education. Training and Research
type: Concept
type: Sub-Major Head
broader: Medical and Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Ayurveda
narrower: Homeopathy
narrower: Unani
narrower: Siddha
narrower: Allopathy
narrower: https://data.commonerllp.org/ontology/lmmha/0210-03-200

Collections from hotels which are companies
type: Concept
source: LMMHA note 1, part1.htm
type: Minor Head
broader: Hotel Receipts Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divided into following sub-heads to record receipts relating to Hotel Receipts Tax Act,1980.

Other Scientific Research
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Oceanographic Research
narrower: Space Research
narrower: https://data.commonerllp.org/ontology/lmmha/1425-00-103
narrower: Survey of India
narrower: Other Receipts
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Small Savings Loans
type: Concept
type: Minor Head
broader: Pre-1984-85 Loans
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from ferry services
type: Concept
type: Minor Head
broader: Major Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Drought
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
source: LMMHA note 6, part2e.htm
type: Minor Head
broader: Stores and Factories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Each sub-head will have the following detailed heads :- The liabilities accrued in a month but not discharged in the same month will be credited to 'Demands payable' by debit to the relevant minor head. The payment of such liabilities in the following month will be debited to ‘Demand payable'. Any credit balance relating to a month outstanding at the close of the following month will be transferred to 'Unpaid Wages' by debit to 'Demands Payable'. Pre-paid expenses will be directly debited to 'Pre-paid expenses' under the minor head 'Suspense' and will be transferred to the relevant-minor head in the accounts of the month to which they relate by credit (minus debit) to 'pre-paid expenses'. The sub heads of the nomenclature of the existing minor heads may be opened under the head 'Suspense' as and when necessary.

State Police
type: Concept
source: LMMHA note 1, part4.htm
source: LMMHA note 3, part4.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4055
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will have the following sub-heads: District Police, Village Police, etc. depending upon the schemes followed by various States.
scope note: The expenditure on Police Stations will also be recorded under these minor heads.

Other Expenditure
type: Concept
type: Minor Head
broader: Nuclear Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Air Force
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Defence Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Land
narrower: Aircraft and aeroengine
narrower: https://data.commonerllp.org/ontology/lmmha/4076-03-102
narrower: Other Equipments
narrower: Construction Works
narrower: Special Projects

Investment under other instruments
type: Concept
created: 2012-06-13
type: Minor Head
broader: Investments of National Small Savings Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 618-632

Basic Excise Duties
type: Concept
type: Minor Head
broader: Shareable Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Collection under Fringe Benefit Tax
type: Concept
created: 2012-06-13
type: Minor Head
broader: Fringe Benefit Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 601-607

102-Civilians
type: Concept
created: 2012-06-13
type: Minor Head
broader: 2080- Defence Services-Research & Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Penalties
type: Concept
created: 2012-06-13
type: Minor Head
broader: Gift Tax.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 618-632

Receipts under the Water (Prevention and Control of Pollution) Cess Act
type: Concept
source: LMMHA note 1, part1.htm
type: Minor Head
broader: Other Taxes and Duties on Commodities and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The minor heads will be divided into the following sub-heads: The sub-head "Other Receipts" will record miscellaneous receipts like penalties, fine etc. in the administration of the relevant Acts/Regulations.

Other expenditure
type: Concept
type: Minor Head
broader: Forestry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Photovoltaic
type: Concept
type: Minor Head
broader: Solar
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Slum Area Improvement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Secondary Education
type: Concept
source: LMMHA note 1, part4b.htm
type: Minor Head
broader: General Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The sub heads under these minor heads will be 'Land', ‘Buildings’, 'Equipment' and other Expenditure.

Loans to Multipurpose Rural Cooperatives
type: Concept
type: Minor Head
broader: Loans for Cooperation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Thermal power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ex-gratia payments to Indian Nationals for properties seized by Pakistan during and after 1965 conflict
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Appropriation for reduction or avoidance of Debt
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/8222
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/8222-01-101
narrower: Other Appropriation

Credits or recoveries
type: Concept
type: Minor Head
broader: Operating Expenses- Fuel
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sale proceeds of Waste Lands and redemption of Land Tax
type: Concept
type: Minor Head
broader: Land Revenue
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Remittances in Transit-Foreign
type: Concept
type: Minor Head
broader: Cash Balance(l)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

107-Payment of Deferred Dividend Liability
type: Concept
modified: 2012-06-13
type: Minor Head
alternative label: Payment of deferred Dividend liability in respect of the period prior to 1978-79
broader: Repayment of Loans taken from General Revenues
history note: Renamed from 'Payment of deferred Dividend liability in respect of the period prior to 1978-79' to '107-Payment of Deferred Dividend Liability' on 2012-06-13 via Correction Slip No. 388
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telecommunication and Electronic Industries
type: Concept
type: Sub-Major Head
broader: Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Telecommunications
narrower: https://data.commonerllp.org/ontology/lmmha/0852-07-202
narrower: Other Receipts

Marketing and Quality Control
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Other Agricultural Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4435-01-101
narrower: Grading and quality control facilities
narrower: Investments in Public sector and other Undertakings
narrower: Other expenditure

Civil
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2071
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Superannuation and Retirement Allowances
narrower: https://data.commonerllp.org/ontology/lmmha/2071-01-102
narrower: Compassionate allowance
narrower: Gratuities
narrower: https://data.commonerllp.org/ontology/lmmha/2071-01-105
narrower: Pensionary charges in respect of High Court Judges
narrower: https://data.commonerllp.org/ontology/lmmha/2071-01-107
narrower: Contributions to Provident Funds
narrower: Pensions to Employees of state aided Educational Institutions
narrower: https://data.commonerllp.org/ontology/lmmha/2071-01-110
narrower: Pensions to legislators
narrower: Equated payment of sterling pension transferred from Capital (2 )
narrower: Equated payment on account of Capital outlay on sterling pensions to the Government of India by the State/Union Territory Governments
narrower: Pensions and other Retirement Benefits of President of India
narrower: https://data.commonerllp.org/ontology/lmmha/2071-01-115
narrower: Other Pensions
narrower: Other expenditure

Other expenditure
type: Concept
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deposits by the Madras Refineries Ltd.
type: Concept
type: Minor Head
broader: Special Deposits and Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Diesel/gas power generation
type: Concept
type: Minor Head
broader: Loans for Power Projects
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Appropriations from Telecommunications Surplus
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3231-00-701
narrower: Appropriations to Telecommunications Revenue Reserve Fund
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Other Urban Development Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
created: 2017-06-19
type: Minor Head
broader: Collection Charges under Central Goods and Services Tax & Integrated Goods and Services Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

138 – Other Nominated Banks (Private Sector Banks) Suspense
type: Concept
created: 2012-06-13
type: Minor Head
broader: Suspense Accounts (Defence)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Manipur Suspense
type: Concept
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to public sector and other undertakings
type: Concept
type: Minor Head
broader: Non-Ferrous Metals
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Displaced persons from former West Pakistan
type: Concept
type: Minor Head
broader: Rehabilitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State Goods and Services Tax (3)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Capital Outlay on Other Fiscal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Interest on 12.08% Government of India Compensation (Project Exports to Iraq) Bonds, 2001.
type: Concept
type: Minor Head
broader: Interest on Internal Debt.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Coastal Shipping
type: Concept
type: Sub-Major Head
broader: Shipping
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/3052-02-003
narrower: Regulation and Inspection
narrower: Seamens' Welfare
narrower: https://data.commonerllp.org/ontology/lmmha/3052-02-103
narrower: https://data.commonerllp.org/ontology/lmmha/3052-02-800

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3053-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Deposits and Accounts
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/8013-01
narrower: Other Deposits Schemes
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

132- Recapitalisation Bonds- Other Government Controlled Banking entities
type: Concept
created: 2020-07-30
type: Minor Head
broader: Internal Debt of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 945

Interest on Loans from Saudi Fund for Development
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Hospital and Dispensaries
type: Concept
source: LMMHA note 1, part2b.htm
type: Minor Head
broader: Urban Health Services-Allopathy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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".

Welfare of Scheduled Castes
type: Concept
type: Sub-Major Head
broader: Loans for Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and other Undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/6225-01-193
narrower: Other Loans

Investments in Public Sector and other undertakings
type: Concept
type: Minor Head
broader: Exploration and Production of Crude Oil and Gas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the European Economic Community
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Quality Control of Exports
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3453
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0047
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and evaluation
type: Concept
source: LMMHA note 4, part2c.htm
type: Minor Head
broader: Food
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include expenditure on Hapur Institute and Modern Rice Mills etc.

Engineering/Technical Colleges and Institutes
type: Concept
source: LMMHA note 3, part2b.htm
type: Minor Head
broader: Technical Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will also include Management and Commercial Institutes.

Subsidy for replantation
type: Concept
type: Minor Head
broader: Tea
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Exchange Loss under Resurgent India Bonds
type: Concept
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

830-Tobacco
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0407
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Civil Supplies
type: Concept
source: LMMHA note 1, part2e.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Inspection
narrower: Civil Supplies Scheme
narrower: https://data.commonerllp.org/ontology/lmmha/3456-00-103
narrower: https://data.commonerllp.org/ontology/lmmha/3456-00-104
narrower: Assistance to Public Sector and Other Undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/3456-00-195
narrower: Assistance to Consumers' Cooperatives in Urban Areas
narrower: https://data.commonerllp.org/ontology/lmmha/3456-00-800
scope note: Please see Note (1) below the major head '2408-Food, Storage and Warehousing' and '2057-Supplies and Disposals'. This Major Head will record expenditure on civil supply schemes other than those relating to food grains and pulses, such as on procurement and distribution of vanaspati, edible oils, kerosene cement etc. The element of subsidies in respect of these schemes will be transferred and finally adjusted under the minor head "Consumer Subsidies".
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Nuclear Power Generation
type: Concept
type: Sub-Major Head
broader: Power
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Other Receipts

Other Receipts
type: Concept
type: Minor Head
broader: Rehabilitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Operations
type: Concept
created: 2024-11-05
type: Minor Head
broader: Capital Outlay on Earth System Science
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 1037-1040

Gratuitous Relief
type: Concept
type: Minor Head
broader: Floods Cyclones
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State Excise
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Purchase of Opium etc.
narrower: https://data.commonerllp.org/ontology/lmmha/2039-00-104
narrower: https://data.commonerllp.org/ontology/lmmha/2039-00-800
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Water Supply, Sanitation and Roads (other than Colonies, Staff quarters and Welfare buildings)
type: Concept
type: Minor Head
broader: Repairs and Maintenance of permanent Way and Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Family Pension Funds
type: Concept
source: LMMHA note 2, part4g.htm
type: Minor Head
broader: Insurance and Pension Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Training
type: Concept
type: Minor Head
broader: Operation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Languages Development
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6202-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Drinking Water Supply
type: Concept
type: Minor Head
broader: Drought
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

138 – Other Nominated Banks (Private Sector Banks) Suspense
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8660
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Urban Development
type: Concept
source: LMMHA note 1, part2b.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: State Capital Development
narrower: National Capital Region
narrower: Integrated Development of Small and Medium Towns
narrower: https://data.commonerllp.org/ontology/lmmha/2217-04
narrower: Other Urban Development Schemes
narrower: General
scope note: This major head will not include expenditure on Urban Housing schemes which will be booked under the major head "Housing".
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Loan Scholarship Scheme
type: Concept
source: LMMHA note 3, part4d.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6004-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: In respect of these loans, the repayments by the State Government to the Centre would be according to thd terms on which the loans were sanctioned.

Tax on distributed profits of domestic companies
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0020
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
source: LMMHA note 10, part1b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0070-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include receipts from Prize Competitions and other miscellaneous receipts. Receipts if any relating to Organs of State, Fiscal Services or any other expenditure head in the sub sector "Administrative Services" for which there is no corresponding separate receipt head will be recorded under this minor head.

International Co-operation
type: Concept
created: 2019-03-19
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 926

Services and Service Fees
type: Concept
source: LMMHA note 1, part1b.htm
type: Minor Head
broader: Administration of Justice
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include Court fees realised in cash (including Amins and Process Servers' fees and recoveries on account of pauper suits), Pleadership and Mukhtearship examination fees, receipts of the Supreme Court, High Courts and other Courts, receipts of the official Assignees, Official Receiver, Administrator General, Official Trustees etc. Under this head the following items shall also be recorded:-

Interest on loans from UNDP
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Soil Survey and Testing
type: Concept
type: Minor Head
broader: Capital Outlay on Soil and Water Conservation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Food Grains Crops
type: Concept
type: Minor Head
broader: Loans for Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Welfare of aged, infirm and destitute
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Kandla Free Trade Zone
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5453
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Construction and Development

Additional Dearness Allowance Deposit Suspense Account (new)
type: Concept
source: LMMHA note 10, part4j.htm
type: Minor Head
broader: Suspense Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These heads have been retained for the purpose of clearing old balances.

Unpaid dividend of Companies
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0075
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Loan Scholarship Scheme
type: Concept
source: LMMHA note 3, part4e.htm
type: Minor Head
broader: Pre-1984-85 Loans
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: In respect of these loans, the repayments by the State Governments to the Centre would be according to the terms on which the loans were sanctioned.

Fuel
type: Concept
type: Minor Head
broader: Goods Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: Thermal Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Capital Region
type: Concept
type: Sub-Major Head
broader: Urban Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Construction
narrower: Machinery and Equipment
narrower: Maintenance and Repairs
narrower: Assistance to Local bodies Corporations, Urban Development Authorities/Town Improvement Boards etc.
narrower: Other expenditure

Other Loans
type: Concept
type: Minor Head
broader: Loans for Miscellaneous General services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Management of Properties acquired under Chapter XX-A of Income Tax Act,1961
type: Concept
type: Minor Head
broader: Miscellaneous General Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Amount met from Railway Depreciation Reserve Fund
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct - Net payments to other Radio Companies
type: Concept
type: Minor Head
broader: Telegraphs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Staff Quarters
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Air Craft Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Distillaries
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Loans for Soil and Water Conservation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Medium Irrigation-Commercial
type: Concept
type: Sub-Major Head
broader: 6701-Loans for Medium Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Pensions to Employees of state aided Educational Institutions
type: Concept
type: Minor Head
broader: Civil
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Strategic and Border Roads
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5054
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Machinery and Equipment
narrower: Bridges
narrower: https://data.commonerllp.org/ontology/lmmha/5054-02-337
narrower: Suspense
narrower: https://data.commonerllp.org/ontology/lmmha/5054-02-800

1984-89 State Plan Loans Consolidated in terms of recommendations of the 9th Finance Commission '.
type: Concept
type: Minor Head
broader: Loans for State/Union Territory Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of Iraq
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Advance Deposit Scheme for giving Telephone Connections
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2049-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Block Grants
type: Concept
type: Minor Head
broader: Grants for State Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deposits under various Central and State Acts
type: Concept
source: LMMHA note 9, part4i.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Deposits in respect of each" Act" may be shown under a distinct sub-head, such as "Deposits under Section 22-D of Minimum Wages Act, 1948", "Deposits under the Contract Labour (Regulations and Abolition) Act, 1970", "Deposits of the surplus estates of deceased officers, deserters and others of the Indian Army", "Deposits under the Bombay Public Conveyance Act", etc.

Training and Education
type: Concept
source: LMMHA note 5, part2d.htm
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on training in aviation including subsidies to flying clubs.

Transport of Post Office Mails
type: Concept
type: Minor Head
broader: Coaching Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest Receipts
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Interest from State Governments
narrower: https://data.commonerllp.org/ontology/lmmha/0049-02
narrower: Other Interest receipts of Central Government
narrower: https://data.commonerllp.org/ontology/lmmha/0049-04
narrower: 112 – Interest arising out of Market Stabilization Scheme
narrower: https://data.commonerllp.org/ontology/lmmha/0049-113
narrower: Interest on Special Drawing Rights (SDRs) holding received from International Monetary Fund
narrower: Premium on Market Loans
narrower: Interest on Market Loans
narrower: Interest on Loans to Government Servants
narrower: Interest on Loans to International Financial Institutions
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General Merchandise
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1002-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Transmitters
type: Concept
source: LMMHA note 1, part4b.htm
type: Minor Head
broader: Television
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divide into the sub-heads (a) Building and (b) Equipment

105 -Transportation
type: Concept
created: 2012-06-13
type: Minor Head
broader: 2080- Defence Services-Research & Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other Receipts
type: Concept
type: Minor Head
broader: Currency, Coinage and Mint
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Food Storage and Warehousing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Stores
type: Concept
modified: 2024-02-07
type: Minor Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/2079
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip Nos. 1021, 2027

Directorate of Accounts and Treasuries
type: Concept
type: Minor Head
broader: Treasury and Accounts Administration
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Defence Services-Army
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Army Personnel (including Reservists)
narrower: Auxiliary Forces
narrower: Civilians
narrower: Transportation.
narrower: Military Farms
narrower: Research and Development Organisations
narrower: Inspection Organisation
narrower: Stores
narrower: https://data.commonerllp.org/ontology/lmmha/2076-00-111
narrower: Rashtriya Rifles.
narrower: National Cadet Corps.
narrower: Other expenditure
narrower: 107-Ex-Sservicemen Contributory Health Scheme
narrower: Agnipath Scheme
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Environmental Forestry and Wild Life
type: Concept
type: Sub-Major Head
broader: Forestry and Wild Life
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Wild Life Preservation
narrower: Zoological Park
narrower: https://data.commonerllp.org/ontology/lmmha/2406-02-112
narrower: International Co-operation
narrower: Other expenditure

Long distance switching systems
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Trunk Automatic Exchanges
narrower: STD and other trunk dialing systems
narrower: https://data.commonerllp.org/ontology/lmmha/5225-03-203

Elementary Education
type: Concept
source: LMMHA note 2, part2b.htm
source: LMMHA note 10, part2b.htm
type: Sub-Major Head
broader: General Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/2202-01-052
narrower: https://data.commonerllp.org/ontology/lmmha/2202-01-053
narrower: Government Primary Schools
narrower: Assistance to Non Government Primary Schools
narrower: https://data.commonerllp.org/ontology/lmmha/2202-01-103
narrower: Inspection
narrower: https://data.commonerllp.org/ontology/lmmha/2202-01-105
narrower: Teachers and other Services
narrower: https://data.commonerllp.org/ontology/lmmha/2202-01-107
narrower: Text Books
narrower: https://data.commonerllp.org/ontology/lmmha/2202-01-109
narrower: https://data.commonerllp.org/ontology/lmmha/2202-01-110
narrower: Other expenditure
scope note: 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".
scope note: This will include pre-primary, primary and middle school education.

Other Systems
type: Concept
type: Minor Head
broader: Rural Health Services-Other Systems of medicine
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from International Development Research Centre
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Metal Value of uncurrent and confiscated coins destroyed
type: Concept
type: Minor Head
broader: Capital Outlay on Currency, Coinage and Mint
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Motor Garages etc.
type: Concept
source: LMMHA note 8, part1b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0070-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record receipts for servicing of Vehicles in Government Workshops and hire charges of Government Motor Vehicles, Aeroplanes etc. not relating to any particular service/department

Other expenditure
type: Concept
type: Minor Head
broader: International Financial Institutions
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Amount met from Railway Development Fund
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Economic Development
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4225-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Field Publicity
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investment in Public sector and other undertakings
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Luxury Tax
type: Concept
source: LMMHA note 1, part1.htm
type: Minor Head
broader: Other Taxes and Duties on Commodities and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The minor heads will be divided into the following sub-heads: The sub-head "Other Receipts" will record miscellaneous receipts like penalties, fine etc. in the administration of the relevant Acts/Regulations.

Capital Outlay on Tourism
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Tourist Infrastructure
narrower: General
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Afforestation
type: Concept
type: Minor Head
broader: Floods Cyclones
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
source: LMMHA note 5, part2c.htm
type: Minor Head
broader: Food
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include incidental expenses on Gift Food Grains from abroad.

Amount meant for Capital investment in revivable or profitable PSES
type: Concept
created: 2012-06-13
type: Minor Head
broader: Income and Expenditure Account of National Investment Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 655-662

Government Contribution for Defined Contribution Pension Scheme under National Pension System
type: Concept
created: 2012-06-13
modified: 2025-03-19
type: Minor Head
alternative label: 117-Government Contribution for Defined Contribution Pension Scheme (13)
broader: https://data.commonerllp.org/ontology/lmmha/2071
history note: Renamed from '117-Government Contribution for Defined Contribution Pension Scheme (13)' to 'Government Contribution for Defined Contribution Pension Scheme under National Pension System' on 2025-03-19 via Correction Slip Nos. 1052-1053
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Films
type: Concept
type: Sub-Major Head
broader: Loans for Information and Publicity
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public sector and other undertakings
narrower: Other Loans

Grants under Proviso to Article 275of the Constitution
type: Concept
source: LMMHA note 1, part1e.htm
type: Minor Head
broader: Grants for Central Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will be operated only in the books of the Union Territory Governments.

Special Post Office Insurance Fund Advance
type: Concept
created: 2012-10-26
type: Sub-Major Head
broader: Postal Advances
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

108 Major Mineral Royalties
type: Concept
created: 2025-06-18
type: Minor Head
broader: Non-ferrous Mining and Metallurgical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 1058-1060

Superannuation and retirement allowances
type: Concept
type: Minor Head
broader: Pension
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4405
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2515
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Dividends from Public Undertakings
type: Concept
source: LMMHA note 1, part1b.htm
type: Minor Head
broader: Dividends and Profits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Records dividends from investment in Statutory Corporations (other than LIC) and Govt. Companies.

Accounting Adjustments Suspense
type: Concept
source: LMMHA note 1, part4j.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Discount Sinking Fund
narrower: Redemption of 12.08% Government of India Compensation (Project Exports to Iraq) Bonds, 2001.
scope note: The items/ transactions which are not in the nature of a transitory head may booked under this major head.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Computerisation
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Foreign Travel Tax
type: Concept
source: LMMHA note 2, part1.htm
type: Minor Head
broader: Other Taxes and Duties on Commodities and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will have three sub-heads as under:

Interest on loans from UNFPA
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Choolah
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rural Electrification
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2801
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Investigation
narrower: Machinery and Equipment
narrower: Purchase of Power
narrower: Suspense
narrower: https://data.commonerllp.org/ontology/lmmha/2801-06-800

Other Engineering Industries
type: Concept
type: Sub-Major Head
broader: Loans for Engineering Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public sector and other undertakings
narrower: Other Loans

Aerodromes
type: Concept
type: Minor Head
broader: Air Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rehabilitation
type: Concept
type: Sub-Major Head
broader: Social Security and Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Dandakaranaya Development Scheme
narrower: Relief and Rehabilitation of Displaced persons and Repatriates
narrower: Other Rehabilitation Schemes
narrower: Other Receipts

Other Receipts
type: Concept
source: LMMHA note 1, part1c.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0221-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Receipts from commercial activities and non commercial activities will be shown under distinct sub-heads namely :-

Loans to Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Major Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Chandigarh
type: Concept
created: 2017-06-19
type: Sub-Major Head
broader: Union Territory Goods and Services Tax (UTGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Investments of Net Postal Life Insurance (PLI) Corpus as on 31st October, 2009, in dated securities
type: Concept
created: 2012-10-26
type: Minor Head
broader: Investments of Post Office Insurance Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Scholarships
type: Concept
type: Minor Head
broader: Technical Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Agency for International Development - U.S.A.
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Treasury Establishment
type: Concept
type: Minor Head
broader: Treasury and Accounts Administration
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Incomes of Post Office Insurance Fund
type: Concept
created: 2012-10-26
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/8016
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

06- Border area development
type: Concept
created: 2012-06-13
type: Sub-Major Head
broader: Other Special Area Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Welfare schemes for Fishermen
type: Concept
created: 2017-10-04
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 872

Research and Evaluation
type: Concept
type: Minor Head
broader: Co-operation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ferry Services
type: Concept
source: LMMHA note 7, part2d.htm
type: Minor Head
broader: Minor Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on running harbour ferry services including salaries and wages, petrol oil and lubricant charges, repairs to crafts etc.

Other Receipts
type: Concept
source: LMMHA note 4, part1c.htm
type: Minor Head
broader: Rural Health Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will be divided into following sub-heads: -

Mining Areas Development Funds
type: Concept
type: Minor Head
broader: Development and Welfare Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Procurement and Supply
type: Concept
source: LMMHA note 2, part2c.htm
type: Minor Head
broader: Food
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on trading schemes in food grains and pulses (including trading losses written off from Capital head). The element of subsidies under these schemes will be transferred and finally accounted for under the minor head "Food subsidies".

Other expenditure
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Treasury Electronic Advices
type: Concept
created: 2015-02-23
type: Minor Head
broader: Cheques and Bills
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 778-779

Others
type: Concept
type: Sub-Major Head
broader: Other Special Areas programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Agricultural Farms
type: Concept
type: Minor Head
broader: Loans for Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Collection Charges-Interest Tax Act-1974
type: Concept
modified: 2014-01-24
type: Minor Head
deprecated: true
broader: Collection of Taxes on Income and Expenditure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip Nos. 755-759

Loans to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

All India Services Provident Fund
type: Concept
type: Minor Head
broader: Civil
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Veterinary Care
type: Concept
type: Minor Head
broader: Floods Cyclones
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Housing Boards
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2216-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

District & Other Roads
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5054
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Bridges
narrower: Road works
narrower: Other Expenditure

Journals
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2221-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Construction
type: Concept
type: Minor Head
broader: State Capital Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Industries
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Other Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Research and Development
narrower: https://data.commonerllp.org/ontology/lmmha/4875-60-190
narrower: Other Expenditure

National Bio-Technological Core Fund
type: Concept
type: Minor Head
broader: Development and Welfare Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Manufacture
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Agriculture Infrastructure and Development Fund
type: Concept
created: 2024-02-12
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 1028

Receipts from Works
type: Concept
source: LMMHA note 2, part1b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0076
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The minor head will record the receipts relating to M.E.S. under the following sub-heads:-

Internal Security
type: Concept
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Paper and Newsprint
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2852-08
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Social Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Nutrition
narrower: Welfare of Scheduled Castes, Scheduled Tribes and other backward classes
narrower: Other Receipts
narrower: Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities
narrower: Receipts of unclaimed deposits specified under Section 122(2) of the Finance Act 20 of 2015
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Securities Issued to National Bank for Agricultural and Rural Development
type: Concept
type: Minor Head
broader: Special Deposits and Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Industrial Corridors
type: Concept
created: 2013-11-11
type: Sub-Major Head
broader: Other Outlays on Industries and Minerals
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 749

Trains Operations
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3002-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Stock Suspense
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4076-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Ports and Light Houses
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Major Ports
narrower: Minor Ports
narrower: Light Houses and Lightships
narrower: https://data.commonerllp.org/ontology/lmmha/7051-60
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Deposits of Employees Provident Fund Scheme (Administration Fund)
type: Concept
type: Minor Head
broader: Special Deposits and Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rent Control
type: Concept
type: Minor Head
broader: Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Housing
type: Concept
type: Minor Head
broader: Capital Outlay on Space Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Coastal Shipping
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants from Central Road Fund
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3602-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Fodder and Feed development
type: Concept
type: Minor Head
broader: Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

249- Assistance from Department for International Development (DFID),U.K.
type: Concept
created: 2012-06-13
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Loans for Atomic Energy Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Heavy Water
narrower: https://data.commonerllp.org/ontology/lmmha/6861-00-190
narrower: Atomic Minerals
narrower: Others
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance for repairs and restoration of damaged water supply, drainage and sewerage works
type: Concept
type: Minor Head
broader: Floods, Cyclones etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Transport Projects
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ghazipur Alkaloid Works Factory
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0875-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special repairs pertaining to breaches, accidents including special revenue work
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Permanent Way and Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Census
type: Concept
type: Minor Head
broader: Capital Outlay on other General Economic Services.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Famine Relief Fund-Investment Account
type: Concept
source: LMMHA note 2, part4h.htm
type: Minor Head
broader: Famine Relief Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The sub-heads will be "Purchase of Securities" and "Sale of Securities".

Securities Transaction Tax (1)
type: Concept
created: 2012-06-13
type: Minor Head
broader: Collection of Taxes on Wealth, Securities Transaction Tax and Other Taxes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 681-692

Assistance to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: Welfare of Scheduled Castes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Performance Award Fund
type: Concept
modified: 2022-02-17
type: Minor Head
deprecated: true
broader: Development and Welfare Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 980

Agriculture Infrastructure and Development Cess
type: Concept
created: 2021-09-15
type: Minor Head
broader: Customs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 969-970

Direction and Administration
type: Concept
source: LMMHA note 1, part2d.htm
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on Director General of Civil Aviation and his headquarters establishment.

Naval Dockyards/Projects.
type: Concept
type: Minor Head
broader: Navy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Health sub-centres
type: Concept
type: Minor Head
broader: Rural Health Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Chief Commissioners
type: Concept
source: LMMHA note 6, part2.htm
type: Minor Head
broader: Governor/Administrator of Union Territories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Taking over of line wires from P & T Deptt.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from National Co-operative Development Corporation
type: Concept
type: Minor Head
broader: Internal debt of the State Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Drainage
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Crop Husbandry
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Seeds
narrower: Receipts from Agricultural Farms
narrower: Sale of manures and fertilisers
narrower: Receipts from Plant Protection Services
narrower: Receipts from Commercial crops
narrower: Grants from I.C.A.R.
narrower: https://data.commonerllp.org/ontology/lmmha/0401-00-119
narrower: https://data.commonerllp.org/ontology/lmmha/0401-00-120
narrower: https://data.commonerllp.org/ontology/lmmha/0401-00-800
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Systems
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6210-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Navigation
type: Concept
type: Minor Head
broader: Inland Water Transport
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest realised on investment of Cash balances
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0049-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Forestry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Subventions from Central Road Fund
type: Concept
source: LMMHA note 1, part4i.htm
type: Minor Head
broader: Other Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: See Note (1) below the major head "8224 Central Road Fund".

Central Administrative Tribunal
type: Concept
type: Minor Head
broader: Administration of Justice
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Commuted value of Pension
type: Concept
type: Minor Head
broader: Pension
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telecommunication computer system
type: Concept
type: Minor Head
broader: Ancillary Systems
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Antartic Research
type: Concept
type: Minor Head
broader: Capital Outlay on Earth System Science
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

District Planning Machinery
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3451
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Stores
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2079
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telecommunications
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8672
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State Roads and Bridges Fund
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/8225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Stale Road and Bridges Fund
narrower: State Road and Bridges Fund-Investment Account

Flood Control
type: Concept
type: Sub-Major Head
broader: Flood Control and Drainage
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/2711-01-050
narrower: Machinery and Equipment
narrower: Civil Works
narrower: Suspense
narrower: Other expenditure

Urban Water Supply Programmes
type: Concept
type: Minor Head
broader: Water Supply
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Environmental Forestry and Wild Life
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Industrial Machinery Industries
type: Concept
type: Sub-Major Head
broader: Loans for Engineering Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and other undertakings
narrower: Other Loans

Audit
type: Concept
source: LMMHA note 5, part2e.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3201-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The expenditure on audit of Posts and Telegraphs department transferred from "2016 Audit" will be recorded initially under this minor head by a deduct entry under "2016 Audit". At the close of the year proportionate charges on audit of Telecommunication Services will be allocated and transferred to the major head "3225 Telecommunication Services" under the minor head 'Audit'.

Transactions with IPPB
type: Concept
created: 2018-02-13
type: Minor Head
broader: Settlement Account with India Post Payments Bank (IPPB)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 884

Plant and Equipment-Electrical
type: Concept
type: Minor Head
broader: Repairs & Maintenance of Plant and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans for Centrally Sponsored Plan Schemes
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0049-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Remuneration amount credited to Special Drawing Rights (SDRs) holding account of India by International Monetary Fund
type: Concept
created: 2017-07-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0047
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 865

Suspense
type: Concept
type: Minor Head
broader: Water Supply
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Dairy Development
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Grants From I.C.A.R
narrower: Other Receipts
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments of net Rural Postal Life Insurance Fund (RPLIF) accretions from 1st day of November, 2009 onwards (2)
type: Concept
created: 2012-10-26
type: Sub-Major Head
broader: Investments of Post Office Insurance Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Development of Oil Seeds
type: Concept
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
source: LMMHA note 7, part2.htm
type: Minor Head
broader: Governor/Administrator of Union Territories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This head inter-alia includes:

Loans to Public Sector and other undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6802-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Soil and Water Conservation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Petrochemical Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Research & Development
narrower: Investments in Public Sector and other undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/4856-00-200
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development Organisations
type: Concept
type: Minor Head
broader: Defence Services-Army
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from the Central Government for administration of Central Acts and Regulations
type: Concept
source: LMMHA note 5, part1b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0070-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will be divided into the following sub-heads: -

Loans to public sector and other undertakings
type: Concept
type: Minor Head
broader: Loans for Telecommunication services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Cashew
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Coffee
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/0407
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Cess
narrower: Other Receipts

Other Expenditure
type: Concept
type: Minor Head
broader: Manufacture
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Inspection
type: Concept
type: Minor Head
broader: Civil Supplies
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Homeopathy
type: Concept
source: LMMHA note 10, part2b.htm
type: Minor Head
broader: Medical Education, Training and Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divided into the following sub-heads;

Investments in Public sector and other undertakings
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Amount met from the Famine Relief Fund
type: Concept
type: Minor Head
broader: Drought
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

109-Additional Duty of Customs on Tea and Tea Waste
type: Concept
created: 2012-06-13
type: Minor Head
broader: Customs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Capital Outlay on Social Security and Welfare
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Rehabilitation
narrower: Social Welfare
narrower: Other Social Security and Welfare Programmes
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Inventories
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Manufacturing Suspense
narrower: Miscellaneous Advances
narrower: Stores Suspense

Regulation of Joint Stock Companies
type: Concept
source: LMMHA note 1, part1d.htm
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will include fees and other receipts realised under the Companies Act and commission received by court liquidators under Banking Companies Act.

Subsidies for Plantation
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2407-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

101 – Post Office Savings Account, 1981
type: Concept
modified: 2012-06-13
type: Minor Head
alternative label: Post Office Savings Bank Deposits
broader: 8001-National Savings Deposits
history note: Renamed from 'Post Office Savings Bank Deposits' to '101 – Post Office Savings Account, 1981' on 2012-06-13 via Correction Slip No. 388
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investment of NIF – SBI Funds Management Private Ltd.
type: Concept
created: 2012-06-13
type: Minor Head
broader: Capital Outlay on Investment of National Investment Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 655-662

Research and Development
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3401
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Deposit Scheme
type: Concept
type: Minor Head
broader: Special Deposits and Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Rehabilitation Schemes
type: Concept
type: Minor Head
broader: Rehabilitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Road Transport
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Receipts under Rail Road Coordination
narrower: Other Receipts
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Chemical and Pesticides Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ayurveda
type: Concept
type: Minor Head
broader: Medical Education. Training and Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

127 Road Safety Works-Conversion of Unmanned Level Crossing into Manned Level Crossings
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Balance Account of Union Territories
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Balance of Pondicheny
narrower: Balance of Goa, Daman and Diu
narrower: Balance of Arunachal Pradesh
narrower: Balance of Mizoram.
narrower: Balance of National Capital Territory of Delhi.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

909 Deduct-Amount met from Special Railway Safety Fund
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Direction and Administration
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from the Government Qatar in connection with retirement of Indian Currency.
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Advance apportionment from IGST
type: Concept
created: 2018-03-31
type: Minor Head
broader: Union Territory Goods and Services Tax (UTGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 895

Grants to cover gap in resources.
type: Concept
type: Minor Head
broader: Non-Plan Grants
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loan From The Government Of United Kingdom
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
created: 2017-06-19
type: Minor Head
broader: Collection Charges under Union Territory Goods and Services Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

800-Other Expenditure (2)
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2700
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Railway Recruitment Board
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1001-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training (Will cover TRYSEM Training of Rural Youth for self employment)
type: Concept
type: Minor Head
broader: Integrated Rural Development programme
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Traction Distribution Works
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 720-721

Administration of Justice
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Supreme Court
narrower: High Courts
narrower: Special Courts
narrower: Judicial Commissioners (Union Territories)
narrower: Civil and Session Courts
narrower: Small Causes Courts
narrower: Presidency Magistrate's Courts
narrower: Criminal Courts
narrower: Coroners' Courts
narrower: Administrators General and Official Trustees
narrower: Official Assignees
narrower: https://data.commonerllp.org/ontology/lmmha/2014-00-112
narrower: Sheriffs and Reporters
narrower: Legal Advisers and Counsels
narrower: Central Administrative Tribunal
narrower: State Administrative Tribunals
narrower: Family Courts
narrower: Other Expenditure
narrower: Computerization of District and Sub-ordinate Courts
narrower: Legal Aid Service
narrower: E-Courts
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machanisation of fishing crafts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6405
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Surcharge on Mumbai Suburban Passenger Fares
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1001
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 596-600

Other Receipts
type: Concept
source: LMMHA note 6, part1c.htm
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will include income from endowments.

Computerization of District and Sub-ordinate Courts
type: Concept
created: 2012-12-18
type: Minor Head
broader: Administration of Justice
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 739

Fortifications of foods
type: Concept
type: Minor Head
broader: Production of Nutritious Foods and Beverages
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Appropriation to Pension Fund
type: Concept
type: Minor Head
broader: Appropriation to Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Penalties
type: Concept
created: 2012-06-13
type: Minor Head
broader: Miscellaneous Tax Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 618-632

Other Loans
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/7053
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
source: LMMHA note 2, part1c.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0202-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Income from Endowments and contributions from local bodies may be adjusted under a separate sub-head "Contributions and Income from endowments".

Settlement Account with India Post Payments Bank (IPPB)
type: Concept
created: 2018-02-13
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Transactions with IPPB
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 884

Other Loans
type: Concept
type: Minor Head
broader: Loans for Foreign Trade Export Promotion
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Computer Services
type: Concept
type: Minor Head
broader: Surveys and Statistics
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Polymetallic Nodules Programme Research and Development
type: Concept
type: Minor Head
broader: Capital Outlay on Earth System Science
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investment in International Financial Institutions
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Investments in the International Bank for Reconstruction and Development.
narrower: Subscriptions to International Association.
narrower: Investments in the Asian Development Bank. Similarly a Minor Head for investments in each other International Institutions.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Computerisation
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for non-Ferrous Mining and Metallurgical Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Mineral Exploration and Development
narrower: Non-Ferrous Metals
narrower: Other mining and Metallurgical Industries
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Medical Store Depots
type: Concept
source: LMMHA note 2, part1c.htm
type: Minor Head
broader: Urban Health Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will record receipts from the sale of medicines, drugs, medical instruments and equipments etc. whose cost is debited to revenue under the expenditure major head "2210 Medical and Public Health".

Other Taxes (2)
type: Concept
created: 2014-01-24
type: Minor Head
broader: Collection of Taxes on Wealth, Securities Transaction Tax and Other Taxes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 755-759

Other Receipts
type: Concept
type: Minor Head
broader: Road Transport
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts of unclaimed deposits specified under Section 122(2) of the Finance Act 20 of 2015
type: Concept
created: 2017-04-11
type: Minor Head
broader: Other Social Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 838

Space Research
type: Concept
type: Minor Head
broader: Other Scientific Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of Japan
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Planning and Development
type: Concept
type: Minor Head
broader: Television
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
source: LMMHA note 3, part1b.htm
type: Minor Head
broader: Office Buildings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will have the following sub-heads - The sub-head "Other items" under this minor head includes receipts on account of lapsed deposits, fines and confiscations (not representing compensation for damage to works in progress), profits on revaluation of stores, surplus on stock verification and unclaimed balances under purchases. When a fine is imposed or a deposit confiscated with the object of defraying the expenditure caused by action of an individual or a firm as when a contractor is penalised for abandonment of his contract owing to the fact that such abandonment has increased the cost of work the amount of the penalty may be taken in reduction of expenditure.

Leave Encashment Benefits
type: Concept
source: LMMHA note 7, part2e.htm
type: Minor Head
broader: Pension
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will record leave encashment benefits granted at the time of retirement, termination of service etc.

National Rural Employment Guarantee Scheme
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2505
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 593-595

Loans to Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Light Houses and Lightships
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans for States/Union Territory with Legislature Schemes
type: Concept
created: 2017-01-06
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6004
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 824-834

Provident Fund Suspense
type: Concept
type: Minor Head
broader: Suspense Accounts (Telecommunication)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Electrical Management
type: Concept
type: Minor Head
broader: General Superintendence and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Audit
type: Concept
source: LMMHA note 1, part2.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Comptroller and Auditor General of India
narrower: https://data.commonerllp.org/ontology/lmmha/2016-00-102
narrower: Posts and Telegraphs Audit Officer
narrower: https://data.commonerllp.org/ontology/lmmha/2016-00-104
narrower: Defence Audit Offices
narrower: https://data.commonerllp.org/ontology/lmmha/2016-00-106
narrower: Overseas Audit Offices
narrower: https://data.commonerllp.org/ontology/lmmha/2016-00-800
narrower: https://data.commonerllp.org/ontology/lmmha/2016-00-901
narrower: https://data.commonerllp.org/ontology/lmmha/2016-103
narrower: Indian Audit and Accounts Department
scope note: 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.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Trade Demonstration and publicity
type: Concept
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Amount met from Railway Pension Fund
type: Concept
type: Minor Head
broader: Deduction of Expenditure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Special Areas programmes
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Dangs District
narrower: Backward Areas
narrower: Tribal Areas
narrower: Others
narrower: Ladakh Autonomous Hill Development Council
narrower: https://data.commonerllp.org/ontology/lmmha/0575-05
narrower: 06- Border area development
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investment in Govt. Commercial undertakings-Road Services
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
source: LMMHA note 1, part2d.htm
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on general establishment. The actual cost of construction, development, maintenance and repairs will be accounted for under distinct sub-heads below the respective minor heads, e.g. “Planning and Research" to "Railway Safety Works".

Tribal Areas
type: Concept
type: Sub-Major Head
broader: Other Special Areas programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Delhi Police
type: Concept
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Bonus Payments to the Policy Holders
type: Concept
created: 2012-10-26
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/8016
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Agricultural Engineering
type: Concept
source: LMMHA note 5, part2c.htm
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include expenditure on agency for the hire and servicing of agricultural machinery and implements including tractors.

Share of net proceeds assigned to States
type: Concept
source: LMMHA note 5, part1.htm
type: Minor Head
broader: Non-Corporate Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will figure as a "minus-entry" in the Central accounts and as a "plus entry" in the State accounts.

External Debt
type: Concept
source: LMMHA note 1, part4d.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans from Abu Dhabi fund for Arab Economic Development
narrower: Loans from the Federal Austrian Government
narrower: Loans from the Government of the Kingdom of Belgium
narrower: Loans from the Government of Canada
narrower: https://data.commonerllp.org/ontology/lmmha/6002-00-205
narrower: Loans from the Government of Denmark
narrower: Loans from the European Economic Community
narrower: Loans from the Government of France
narrower: https://data.commonerllp.org/ontology/lmmha/6002-00-209
narrower: Loans from the Government of Hungarian People's Republic
narrower: Loans from the Government of Iraq
narrower: Loans from the Government of Italy
narrower: https://data.commonerllp.org/ontology/lmmha/6002-00-213
narrower: Loans from I.F.A.D.
narrower: Loans from International Monetary Fund
narrower: Loans from the International Bank for Reconstruction and Development
narrower: Loans from the Government of Japan
narrower: Loans from Kuwait fund for Arab Economic Development
narrower: Loans from the Govt. of Norway
narrower: Loans from the Government of Netherlands
narrower: Loans from the O.P.E.C. Special Fund
narrower: https://data.commonerllp.org/ontology/lmmha/6002-00-222
narrower: Loans from the Government of Swiss Confederation and Swiss Banks
narrower: Loans from Saudi fund for Development
narrower: Loan From The Government Of United Kingdom
narrower: Loans from the Agency for International Development U.S.A
narrower: Loans from the Government of U.S.A. under PL-480 convertible local currency Credits
narrower: https://data.commonerllp.org/ontology/lmmha/6002-00-228
narrower: https://data.commonerllp.org/ontology/lmmha/6002-00-229
narrower: Loans from the Government of Russian Federation
narrower: Loans from the Government of United Arab Emirates
narrower: Loans from the Central Republic of Yugoslavia
narrower: Loans from the Govt. of Sweden
narrower: Loans from Swedish Int. Development Agency (SIDA)
narrower: https://data.commonerllp.org/ontology/lmmha/6002-00-235
narrower: https://data.commonerllp.org/ontology/lmmha/6002-00-236
narrower: https://data.commonerllp.org/ontology/lmmha/6002-00-237
narrower: Loans from WHO
narrower: Loans from IAEA, Vienna
narrower: https://data.commonerllp.org/ontology/lmmha/6002-00-240
narrower: Loans from New Zealand
narrower: https://data.commonerllp.org/ontology/lmmha/6002-00-242
narrower: Loans under Colombo Plan
narrower: Loans from I.L.O.
narrower: Loans from UNFPA
narrower: Loans from International Rice Research Institute
narrower: Loans from Integrated Rural Development
narrower: Loans from International Development Research Centre
narrower: Loans from the Government Qatar in connection with retirement of Indian Currency.
narrower: Loans from Asian Development Bank
narrower: Loans from Government of Spain.
narrower: Defence Certificates
narrower: Loans for Construction/acquisition of buildings by Indian Missions abroad
narrower: International Sugar Organisation
narrower: 503-Debt awaiting adjustment to loans from IDA (2)
narrower: 504-Debt awaiting adjustment to loans from IBRD (2)
narrower: 505-Debt awaiting adjustment to loans from ADB (2)
narrower: https://data.commonerllp.org/ontology/lmmha/6002-252
narrower: https://data.commonerllp.org/ontology/lmmha/6002-253
narrower: Loans from Asian Infrastructure Investment Bank(AIIB)
narrower: Loans from Government of Korea (GoKR)
scope note: Each denomination of loan received from each foreign counter/Institution will appear as a sub-head under the relevant minor heads.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Pilot Plants
type: Concept
type: Minor Head
broader: Capital Outlay on Atomic Energy Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ordinary Collections
type: Concept
source: LMMHA note 1, part1.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0035
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will have the following sub-heads: Gross Collections :

Assistance under Colombo Plan
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rent and Call Charges
type: Concept
type: Minor Head
broader: Telephones (Rural)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Local Bodies Corporations, Urban Development Authorities, Town Improvement Boards etc.
type: Concept
type: Minor Head
broader: Other Urban Development Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fodder and Feed Development
type: Concept
type: Minor Head
broader: Loans for Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans - Development Fund-Strategic Lines
type: Concept
type: Minor Head
broader: Repayment of Loans taken from General Revenues
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Steam Locomotives
type: Concept
type: Minor Head
broader: Operation Expenses Rolling stock and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Land Ceilings (other than agricultural land)
type: Concept
source: LMMHA note 1, part4c.htm
source: LMMHA note 3, part4c.htm
type: Minor Head
broader: Capital Outlay on other General Economic Services.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Compensation Bonds issued under Land ceiling laws will be accounted for under this head.
scope note: In case where Bonds are issued in lieu of cash paymen ts the value of the bonds is debited to this head by per contra credit to the head '6001-Intemal Debt of the Central Government-compensation and other Bonds'/'6003 Internal Debt of the State Government-compensation and other Bonds' as the case may be in the sector 'Public Debt'.

Civil Works
type: Concept
type: Minor Head
broader: Drainage
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2801-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Language Development
type: Concept
type: Sub-Major Head
broader: General Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Promotion of Modern Indian Languages and Literature
narrower: Sanskrit Education
narrower: Other Languages Education
narrower: Other expenditure

Other Taxable Services (1)
type: Concept
created: 2012-10-26
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0044
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Other Loans
type: Concept
type: Minor Head
broader: Films
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2515
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Manufacture
type: Concept
source: LMMHA note 2, part1d.htm
type: Minor Head
broader: Iron and Steel Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The following will be the sub-heads:

Other expenditure
type: Concept
type: Minor Head
broader: Surveys and Statistics
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4711-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Paper and Newsprint
type: Concept
type: Minor Head
broader: Consumer Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Off-Shore oil Development and Production
type: Concept
type: Minor Head
broader: Exploration and Production of Crude Oil and Gas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General Merchandise
type: Concept
type: Minor Head
broader: Goods Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Sub-Major Head
broader: Other Outlays on Industries and Minerals
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Other expenditure

Mint Remittances
type: Concept
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Farmers' Debt Relief Fund (FDRF)
type: Concept
created: 2012-06-13
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 663-668

Direction and Administration
type: Concept
type: Minor Head
broader: Transmission and Distribution
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grant-in-aid for State Disaster Mitigation Fund
type: Concept
created: 2021-06-01
type: Minor Head
broader: Grants-in-aid from Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 957-963

Primary Health Centres
type: Concept
type: Minor Head
broader: Rural Health Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Examinations
type: Concept
type: Minor Head
broader: Secondary Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

E-Courts
type: Concept
created: 2016-10-31
type: Minor Head
broader: Administration of Justice
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 814

Loans to State Governments written off in terms recommendations of Thirteenth Finance Commission.
type: Concept
created: 2012-06-13
type: Minor Head
broader: Miscellaneous General Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 709-712

Public Gardens
type: Concept
type: Minor Head
broader: Environmental Forestry and Wild Life
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fuel
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1002-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Amount met from Railway Pension Fund
type: Concept
type: Minor Head
broader: Provident Fund, Pension and Other Retirement Benefits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Health Sub-centres
type: Concept
type: Minor Head
broader: Rural Health Services-Allopathy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital outlay on Dairy Development
type: Concept
source: LMMHA note 1, part4c.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Dairy Development Projects
narrower: Extension and Training Each Milk supply scheme will be a minor head
narrower: Investments in Public Sector and other Undertakings
narrower: Other expenditure
scope note: This major head will record the capital expenditure on the various departmentally run milk supply schemes also.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Amenities Reserve Fund
type: Concept
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Appropriation to Loan Repayment Reserve Fund
type: Concept
created: 2012-06-13
type: Minor Head
broader: Appropriation from Railway Surplus
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 596-600

Direction and Administration
type: Concept
type: Minor Head
broader: Land Reforms
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Programme Services
type: Concept
type: Minor Head
broader: Television
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Nutrition
type: Concept
type: Sub-Major Head
broader: Loans for other Social Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/6250-01-201
narrower: Distribution of Nutritious food and Beverages
narrower: Other Loans

124-Special Securities issued to Reserve Bank of India for Maintenance of Value Account in respect of India Millenium Deposits.
type: Concept
created: 2012-06-13
type: Minor Head
broader: Internal Debt of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Suspense
type: Concept
type: Minor Head
broader: Bombay Building Repairs and Reconstructions Scheme
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Plant and Equipment-Signalling
type: Concept
type: Minor Head
broader: Repairs & Maintenance of Plant and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2408-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Non Government Primary Schools
type: Concept
type: Minor Head
broader: Elementary Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipt on Capital Account
type: Concept
type: Minor Head
broader: Deduction of Expenditure
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Forest conservation , Development and Regeneration
type: Concept
type: Minor Head
broader: Loans for Forestry and Wild Life
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

District and Other Roads
type: Concept
source: LMMHA note 2, part2d.htm
type: Sub-Major Head
broader: Roads and Bridges
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Maintenance and Repairs
narrower: Roadworks
narrower: https://data.commonerllp.org/ontology/lmmha/3054-04-800
scope note: Separate sub-heads may be opened for "District Roads" and "Rural Roads".

Capital Outlay on Investment of National Investment Fund
type: Concept
created: 2012-06-13
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Investment of NIF – SBI Funds Management Private Ltd.
narrower: Investment of NIF – UTI Asset Management Company Private Ltd.
narrower: Investment of NIF – Jeevan Bima Sahyog Asset Management Company Ltd.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 655-662

Share of surplus profits from the Reserve Bank of India
type: Concept
source: LMMHA note 4, part1b.htm
type: Minor Head
broader: Dividends and Profits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Surplus profits payable by the R.B.I, under section 47 of the R.B.I. Act is recorded here.

Health
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4225-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

110- Gratuties, Special Contribution to Provident Fund and Contribution to Provident Fund
type: Concept
modified: 2012-06-13
type: Minor Head
alternative label: Personnel management
broader: Indian Railways-Strategic Lines-Working Expenses
history note: Renamed from 'Personnel management' to '110- Gratuties, Special Contribution to Provident Fund and Contribution to Provident Fund' on 2012-06-13 via Correction Slip No. 388
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Accounts and Audit
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Audit
narrower: Accounts
narrower: Suspense

Education
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Edible Oils
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Inspection
type: Concept
type: Minor Head
broader: Technical Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Other Fiscal Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4047-00-037
narrower: Union Excise
narrower: State Excise
narrower: India Security Press, Nasik
narrower: Security Printing Press, Hyderabad
narrower: Other expenditure
narrower: https://data.commonerllp.org/ontology/lmmha/4047-005
narrower: State Goods and Services Tax (3)
narrower: https://data.commonerllp.org/ontology/lmmha/4047-007
narrower: Goods and Service Tax Appellate Tribunal
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tribal Areas
type: Concept
type: Sub-Major Head
broader: Capital Outlay on other Special Areas Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Planning and Research
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Art and Culture
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Education, Sports, Art and Culture
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4202-04-101
narrower: Archives
narrower: Public Libraries
narrower: Museums
narrower: Anthropological Survey
narrower: Acquisition of Nizam's Jewellary.
narrower: Other expenditure

Dandakamaya Development Scheme
type: Concept
type: Minor Head
broader: Rehabilitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Acquisition of Land
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Secretariat-Social Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Secretariate
narrower: Attached Offices
narrower: Other Offices
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tax on Postal Articles
type: Concept
source: LMMHA note 1, part1.htm
type: Minor Head
broader: Other Taxes and Duties on Commodities and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The minor heads will be divided into the following sub-heads: The sub-head "Other Receipts" will record miscellaneous receipts like penalties, fine etc. in the administration of the relevant Acts/Regulations.

Other Loans
type: Concept
type: Minor Head
broader: Leather
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Overseas Shipping
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Shipping
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Investments in Public sector and other undertakings
narrower: Acquisition and Expansion of Tonnage
narrower: Other Expenditure

Currency Note press
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2046
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These minor heads will be divided into the following sub-heads to record working expenses and other expenditure with suitable detailed heads there under. (vi,vii, and viii do not form part of working expenditure)

Assistance to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: Welfare of Scheduled Tribes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Recoveries for supply made to - Army
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2079
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for General Financial and Trading Institutions
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: General Financial Institutions
narrower: https://data.commonerllp.org/ontology/lmmha/7465-00-102
narrower: Other Loans
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Services and Service Fees
type: Concept
source: LMMHA note 1, part1b.htm
type: Minor Head
broader: Jails
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will record receipts for services rendered by the jail and fees realised for services, if any, including hire of convicts and recoveries of transportation and jail charges from other Governments.

Collection Charges
type: Concept
type: Minor Head
broader: Land Revenue
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Public Works Remittances
type: Concept
source: LMMHA note 1, part4k.htm
type: Minor Head
broader: Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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):

103-Interest
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0034
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Drainage Project
type: Concept
type: Minor Head
broader: Flood Control
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Geological Survey of India
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Extension and Farmers' Training
type: Concept
created: 2023-10-06
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4401
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 1018

State Savings Certificates
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Public Sector and Other Undertakings
type: Concept
source: LMMHA note 7, part2d.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3053-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on subsidies to the corporations and passengers with a view to develop air transport.

Integrated Goods and Services Tax (IGST)
type: Concept
created: 2017-06-19
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Tax (1), (2)
narrower: Interest (1)
narrower: Penalty (1)
narrower: Fees (3)
narrower: Input Tax Credit cross utilisation between IGST & CGST (4)
narrower: https://data.commonerllp.org/ontology/lmmha/0008-106
narrower: https://data.commonerllp.org/ontology/lmmha/0008-107
narrower: https://data.commonerllp.org/ontology/lmmha/0008-109
narrower: https://data.commonerllp.org/ontology/lmmha/0008-500
narrower: Other Receipts (3)
narrower: Share of net proceeds assigned to States (9)
narrower: Apportionment of IGST-Transfer out of Tax Component to CGST (10)
narrower: https://data.commonerllp.org/ontology/lmmha/0008-951
narrower: https://data.commonerllp.org/ontology/lmmha/0008-952
narrower: Apportionment of IGST-Transfer out of Tax Component to SGST (10), (11)
narrower: https://data.commonerllp.org/ontology/lmmha/0008-954
narrower: https://data.commonerllp.org/ontology/lmmha/0008-955
narrower: Apportionment of IGST-Transfer out of Tax Component to UTGST (10), (12)
narrower: Apportionment of IGST-Transfer out of Interest Component to UTGST (10), (12)
narrower: Apportionment of IGST-Transfer out of Penalty Component to UTGST (10), (12)
narrower: IGST on Import/Export of Goods and Services
narrower: IGST on Domestic Supply of Goods and Services
narrower: https://data.commonerllp.org/ontology/lmmha/0008-959
narrower: Advance apportionment of IGST to SGST (10), (11)
narrower: https://data.commonerllp.org/ontology/lmmha/0008-961
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Transactions on behalf of the Reserve Bank
type: Concept
source: LMMHA note 11, part4j.htm
type: Minor Head
broader: Suspense Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Receipts and payments relating to Reserve Bank of India appearing in Government accounts should be credited or debited in the first instance to this minor head and under the appropriate sub-head from among those specified below:- Receipts Payments Transactions on account of Reserve Bank occurring at treasuries or Sub-treasuries should be carried by the State Government in whose Jurisdiction the Treasury is situated, until they are cleared by the Accountant General / Pay and Accounts Officer ( Department of Economic Affairs )with the Reserve Bank. Transactions brought to account under this head by adjustment in Accounts Offices should be classified as Central or State according as the Office of the origin is Central or State. Explanation :- Charges for remittances of treasure for which the RBI is liable, include charges for keeping currency chests supplied with sufficient notes and coins. Charges for remittance of small coins between regular Small Coin Depots and treasuries and sub-treasuries where there are currency chests charges for remittance of uncurrent coins when sent separately.

Other expenditure
type: Concept
type: Minor Head
broader: Flood Control
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Miscellaneous expenses
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3002-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/0407
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Jute
narrower: Coconuts
narrower: Cashew
narrower: Cinchona
narrower: Arecaunut

Other Remittances
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/8785-00-101
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fuel Reprocessing
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0852-09
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Pensionary Charges in respect of retirees/deceased employees of Government of NCT Delhi
type: Concept
created: 2018-03-19
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2071
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 890

Interest on loans from Integrated Rural Development
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Rural Employment Programme
type: Concept
type: Minor Head
broader: Grants for Central Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Criminal Investigation and Vigilance
type: Concept
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Urban water supply schemes
type: Concept
source: LMMHA note 1, part1c.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0215-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Receipts in respect of each major scheme may be recorded under distinct sub-head

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Hydel Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

GST Compensation cess on Import/Export of Goods and Services
type: Concept
created: 2017-06-30
type: Sub-Major Head
broader: Goods and Services Tax Compensation Cess
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 859-862

Shareable Duties
type: Concept
type: Sub-Major Head
broader: Union Excise Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Basic Excise Duties
narrower: Auxiliary Duties of Excise
narrower: https://data.commonerllp.org/ontology/lmmha/0038-01-103
narrower: Special Excise Duties

Suspense
type: Concept
type: Minor Head
broader: Ordnance Factories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts under Central Sales Tax Act
type: Concept
source: LMMHA note 1, part1.htm
type: Minor Head
broader: Taxes on Sales, Trade etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will be divided into the following sub heads: The sub head "Surcharge" will record receipts on account of surcharge levied under the Sale Tax Act .The subhead "Other Receipts" will record miscellaneous receipts such as penalty, fines etc, in the administration of the Tax laws.

Unani
type: Concept
type: Minor Head
broader: Medical Education Training and Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

International Financial Institutions
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: International Development Association
narrower: Asian Development Bank
narrower: https://data.commonerllp.org/ontology/lmmha/3466-00-103
narrower: https://data.commonerllp.org/ontology/lmmha/3466-00-104
narrower: Other expenditure
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/0875-01
narrower: https://data.commonerllp.org/ontology/lmmha/0875-02
narrower: https://data.commonerllp.org/ontology/lmmha/0875-03
narrower: Others
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Other Receipts’
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from Kuwait fund for Arab Economic Development
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Bridges
type: Concept
type: Minor Head
broader: District & Other Roads
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research
type: Concept
source: LMMHA note 3, part2d.htm
type: Minor Head
broader: Road Transport
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on road transport training and research.

Air Services
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Civil Aviation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Investments in public sector and other undertakings
narrower: Other Expenditure

Border Security Force
type: Concept
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Cine Workers Welfare
type: Concept
type: Minor Head
broader: Labour
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

901 - Deduct-Credit including Receipt on capital Account
type: Concept
modified: 2012-06-13
type: Minor Head
alternative label: Deduct-Receipt on Capital Accounts
broader: https://data.commonerllp.org/ontology/lmmha/5003
history note: Renamed from 'Deduct-Receipt on Capital Accounts' to '901 - Deduct-Credit including Receipt on capital Account' on 2012-06-13 via Correction Slip No. 388
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Hill Areas
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4551-01
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4810
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Receipt on Capital Accounts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Social Welfare
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Social Security and Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4235-02-101
narrower: Child Welfare
narrower: Women's Welfare
narrower: Welfare of aged, infirm and destitute
narrower: Prohibition
narrower: https://data.commonerllp.org/ontology/lmmha/4235-02-106
narrower: https://data.commonerllp.org/ontology/lmmha/4235-02-190
narrower: Other expenditure

Contingency Reserve Fund -Electricity
type: Concept
source: LMMHA note 3, part4h.htm
source: LMMHA note 4, part4h.htm
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: See Note (1) below major head "8116- Revenue Reserve Funds."
scope note: These minor heads will include also the transactions on account of the Contingency Reserve Funds of the Nuclear Power Schemes. For this purpose a separate sub-head may be opened for the Contingency Reserve Fund of each Nuclear Power Station.

Rental, lease & spectrum charges for Signaling and Telecommunication circuits
type: Concept
modified: 2014-05-05
type: Minor Head
alternative label: Rental to P and T for signalling and Telecommunication circuits
broader: Indian Railways-Strategic Lines-Working Expenses
history note: Renamed from 'Rental to P and T for signalling and Telecommunication circuits' to 'Rental, lease & spectrum charges for Signaling and Telecommunication circuits' on 2014-05-05 via Correction Slip No. 763
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts under Rail Road Coordination
type: Concept
type: Minor Head
broader: Road Transport
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Central Statistics
type: Concept
modified: 2024-12-27
type: Minor Head
alternative label: Central Statistical Organisation
broader: Census Surveys and Statistics
history note: Renamed from 'Central Statistical Organisation' to 'Central Statistics' on 2024-12-27 via Correction Slip No. 1046
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
source: LMMHA note 12, part2b.htm
type: Minor Head
broader: Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This includes expenditure on Port Health Establishment including Airport Organisation.

Other Receipts
type: Concept
type: Minor Head
broader: Non-ferrous Mining and Metallurgical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Appropriation to Funds
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Appropriation to Depreciation Reserve Fund
narrower: Appropriation to Pension Fund

Land
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2711-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Technology in National Security Fund (TNS)
type: Concept
created: 2026-03-28
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 1096

Other Deposits
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/8449-00-101
narrower: Cement Regulation Account
narrower: Subventions from Central Road Fund
narrower: https://data.commonerllp.org/ontology/lmmha/8449-00-104
narrower: Deposits of Market Loans
narrower: Accounts under Indo-US Agreement 1974
narrower: Deposits of Income tax, Super tax, Excess Profit Tax, including interest and surcharge
narrower: Deposits of Local Bodies for discharge of Loans
narrower: Levy Sugar Price Equalisation Fund
narrower: Personal Injuries (Compensation and Insurance) Fund
narrower: Drug Prices Equalisation Fund
narrower: Coconut Development Fund
narrower: Oil-seeds and Vegetable Oil Development Fund;
narrower: Advance Deposits for IDA Aided Projects
narrower: Advance Deposits for IBRD Aided Projects
narrower: Advance Deposits for IFAD Aided Projects
narrower: Advance Deposits for Japanese grants aided project
narrower: Advance Deposits for ADB assisted Projects
narrower: Miscellaneous Deposits
narrower: National Permit Account
narrower: National Mineral Exploration Trust Deposits
narrower: Electronic Cash Ledger of Customs
narrower: 103-Subventions from Central Road and Infrastructure Fund
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Non-ferrous Mining and Metallurgical Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Geological Survey of India
narrower: https://data.commonerllp.org/ontology/lmmha/0853-00-102
narrower: Receipts under the Carbide of Calcium Rules
narrower: Mines Department
narrower: Other Receipts
narrower: https://data.commonerllp.org/ontology/lmmha/0853-105
narrower: https://data.commonerllp.org/ontology/lmmha/0853-102
narrower: 108 Major Mineral Royalties
narrower: https://data.commonerllp.org/ontology/lmmha/0853-109
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loss on Coinage
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2046
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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

Cabinet Secretariat
type: Concept
type: Minor Head
broader: Council of Ministers
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Roads and Bridges
type: Concept
type: Sub-Major Head
broader: Loans for Other Transport Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public sector and other undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/7075-01-800

Engineering/Technical colleges and Institutes (Will also accommodate Management and Commercial Institutes.)
type: Concept
type: Minor Head
broader: Technical Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Additional Excise Duty on High Speed Diesel Oil
type: Concept
source: LMMHA note 7, part1.htm
type: Minor Head
broader: Non-Shareable Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The receipts to the extent of 50% would be converted into a statutory cess and transferred to the Central Road Fund. 30% of the Fund would be transferred to the State Governments for development and maintenance of State Roads.

Research
type: Concept
type: Minor Head
broader: Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Chemicals and Pesticides Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

New and Renewable Energy
type: Concept
modified: 2012-06-13
type: Major Head
alternative label: Non-Conventional Sources of Energy
history note: Renamed from 'Non-Conventional Sources of Energy' to 'New and Renewable Energy' on 2012-06-13 via Correction Slip Nos. 637-654
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Bio-energy
narrower: Solar
narrower: Wind
narrower: Others
narrower: https://data.commonerllp.org/ontology/lmmha/2810-105
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Leave Encashment Benefits
type: Concept
source: LMMHA note 8, part2e.htm
type: Minor Head
broader: Pension
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will record leave encashment benefits granted at the time of retirement, termination of service etc.

Bridges
type: Concept
type: Minor Head
broader: State Highways
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State compensatory Afforestation (SCA)
type: Concept
created: 2018-07-03
type: Minor Head
broader: Forestry and Wild Life
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 911

Receipts on account of Survey and Settlement Operations
type: Concept
type: Minor Head
broader: Land Revenue
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Civil
type: Concept
type: Sub-Major Head
broader: State Provident Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: General Provident Funds
narrower: https://data.commonerllp.org/ontology/lmmha/8009-01-102
narrower: https://data.commonerllp.org/ontology/lmmha/8009-01-103
narrower: All India Services Provident Fund

Zamindari Abolition Fund
type: Concept
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2415-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Bharat Infrastructure Kosh
type: Concept
created: 2017-06-12
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 844

Prevention and Control of Pollution
type: Concept
type: Sub-Major Head
broader: Ecology and Environment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3435-04-101
narrower: Prevention of air and water pollution (Each such scheme relating to other rivers in the country, if and when undertaken will be a minor head)
narrower: Impact Assessment
narrower: https://data.commonerllp.org/ontology/lmmha/3435-04-800

Hydel Generation
type: Concept
type: Minor Head
broader: Loans for Power Projects
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Schemes of North Eastern Council
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/7602-05
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Iron and Steel Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4852-01
narrower: Manufacture
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Hotel Receipts Tax
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Collections from hotels which are companies
narrower: Collections from Hotels which are non companies
narrower: Share of net proceeds assigned to States
narrower: https://data.commonerllp.org/ontology/lmmha/0023-00-800
narrower: Penalties
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Canteen Stores Department
type: Concept
type: Minor Head
broader: Capital Outlay on Miscellaneous General Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5075
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Investments in Public Sector and other undertakings
narrower: Other Expenditure

Medium Irrigation-Commercial
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2701
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/2701-03-052
narrower: https://data.commonerllp.org/ontology/lmmha/2701-03-799

Hydel Generation
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Power Projects
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/4801-01-052
narrower: Investments in Public Sector and other Undertakings
narrower: Suspense
narrower: https://data.commonerllp.org/ontology/lmmha/4801-01-800

Loans for Housing
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/6216-02
narrower: Rural Housing
narrower: General
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investigation
type: Concept
type: Minor Head
broader: Rural Electrification
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Acquisition and Expansion of Tonnage
type: Concept
source: LMMHA note 1, part4c.htm
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on purchase of ships for departmentally run services.

Transferred Railways Personnel Provident Fund
type: Concept
source: LMMHA note 2, part4g.htm
type: Minor Head
broader: Railways
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 'Contributory' and 'Non-Contributory' Provident Funds may be shown under distinct sub heads under these minor heads.

Export Licence Application Fees
type: Concept
type: Minor Head
broader: Foreign Trade and Export Promotion
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research
type: Concept
type: Minor Head
broader: Films
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: Council of Ministers
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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".

Civil Defence
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0070-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Provision of Urban Amenities in Rural Areas
type: Concept
created: 2013-06-14
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2515
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 743-745

Traffic Management
type: Concept
type: Minor Head
broader: General Superintendence and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Industrial Projects of Atomic Energy
type: Concept
created: 2018-08-28
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4861
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 916

Direction and Administration
type: Concept
type: Minor Head
broader: Nuclear Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure Each Diesel/Gas Power Scheme
type: Concept
source: LMMHA note 3, part2d.htm
type: Minor Head
broader: Diesel/Gas Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The sub-heads will be (i) Power Plant and Ancillary Works, (ii) Transmission and Distribution.

Sale of contraceptives
type: Concept
type: Minor Head
broader: Family Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sashastra Seema Bal
type: Concept
created: 2012-06-13
modified: 2021-10-13
type: Minor Head
alternative label: 120-Special Service Bureau
broader: Police
history note: Renamed from '120-Special Service Bureau' to 'Sashastra Seema Bal' on 2021-10-13 via Correction Slip Nos. 971-973
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Operation Expenses Rolling stock and Equipment
type: Concept
type: Sub-Major Head
broader: Indian Railways-Strategic Lines-Working Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Steam Locomotives
narrower: Diesel Locomotives
narrower: Electric Locomotives
narrower: https://data.commonerllp.org/ontology/lmmha/3003-06-129
narrower: Carriages and Wagons
narrower: EMU Coaches
narrower: https://data.commonerllp.org/ontology/lmmha/3003-06-145
narrower: https://data.commonerllp.org/ontology/lmmha/3003-06-146
narrower: https://data.commonerllp.org/ontology/lmmha/3003-06-147

Aircraft and aeroengine
type: Concept
type: Minor Head
broader: Navy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Major Ports
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5051
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration

Assistance to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: State Capital Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Dry land Development Programme
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2515
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Central Government Employees' Group Insurance Scheme
type: Concept
source: LMMHA note 4, part4g.htm
type: Minor Head
broader: Insurance and Pension Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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:-

Youth Welfare Programmes for Students
type: Concept
source: LMMHA note 2, part2b.htm
type: Minor Head
broader: Sports and Youth Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Secondary and Higher Education Cess
type: Concept
created: 2012-06-13
type: Minor Head
broader: Union Excise Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 618-632

International Co-operation
type: Concept
type: Minor Head
broader: Environmental Forestry and Wild Life
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: Flood Control
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Civil Works
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4711-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from the European Economic Community
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Urban Health Services
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4210
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Employees State Insurance Scheme
narrower: https://data.commonerllp.org/ontology/lmmha/4210-01-103
narrower: Medical Stores Depot (l)
narrower: Departmental Drug Manufacture
narrower: School Health Scheme
narrower: Hospital and Dispensaries
narrower: Other Health Schemes
narrower: https://data.commonerllp.org/ontology/lmmha/4210-01-800

Subsidiary Health Centres
type: Concept
type: Minor Head
broader: Rural Health Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Miscellaneous expenditure
type: Concept
type: Minor Head
broader: Stores and Factories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Cooperation
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Multipurpose Rural Cooperatives
narrower: Loans to credit Cooperatives
narrower: Loans to other Cooperatives
narrower: Loans to public sector and other undertakings
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Centre for Advanced Technology.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4861-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

503-Debt awaiting adjustment to loans from IDA (2)
type: Concept
created: 2012-06-13
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Refining and Marketing of Oil and Gas
type: Concept
type: Sub-Major Head
broader: Petroleum
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Refining of Oil
narrower: Marketing of Oil
narrower: Marketing of Gas
narrower: Other expenditure

Urban Water Supply
type: Concept
type: Minor Head
broader: Water Supply
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Share of net proceeds assigned to State/Union Territory Governments
type: Concept
source: LMMHA note 1, part1.htm
type: Minor Head
broader: Agricultural Land
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The minor head will figure as a minus entry in the Central Govt. Accounts and as a plus entry in the States/U.T. Accounts.

Other expenditure
type: Concept
type: Minor Head
broader: Language Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4851
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Coir Industries
type: Concept
type: Minor Head
broader: Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Pension
type: Concept
type: Sub-Major Head
broader: Postal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3201-07-101
narrower: Commuted value of Pension
narrower: https://data.commonerllp.org/ontology/lmmha/3201-07-103
narrower: Gratuities
narrower: Contribution to Employees' Provident Fund
narrower: https://data.commonerllp.org/ontology/lmmha/3201-07-107
narrower: Leave Encashment Benefits
narrower: Other Pensions

Medical Education Training and Research
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4210
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4210-03-101
narrower: Homeopathy
narrower: Unani
narrower: Siddha
narrower: Allopathy
narrower: Other Systems

Receipts from Works
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0078
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sheep and Wool Development
type: Concept
type: Minor Head
broader: Loans for Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Railways Revenue Reserve Fund
type: Concept
type: Minor Head
broader: Loans to Railways
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Maintenance
type: Concept
type: Minor Head
broader: Engineering
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sale proceeds of Grass and trees on the line
type: Concept
type: Minor Head
broader: Sundry Other Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on loans from the Govt. of Sweden
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Apportionment of IGST-Transfer-in of Interest Component to UTGST
type: Concept
created: 2017-06-19
type: Minor Head
broader: Union Territory Goods and Services Tax (UTGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Loans from International Development Research Centre
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Financial Mangement
type: Concept
type: Minor Head
broader: General Superintendence and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Modernisation of Police Force
type: Concept
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sugar
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6860
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Co-operative Sugar Mills.
narrower: Loans to Public Sector and Other Undertakings
narrower: Other Loans

Reserve and Auxiliary Services
type: Concept
type: Minor Head
broader: Defence Services-Air Force
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
source: LMMHA note 6, part2e.htm
type: Minor Head
broader: Engineering
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Each sub-head will have the following detailed heads :- The liabilities accrued in a month but not discharged in the same month will be credited to 'Demands payable' by debit to the relevant minor head. The payment of such liabilities in the following month will be debited to ‘Demand payable'. Any credit balance relating to a month outstanding at the close of the following month will be transferred to 'Unpaid Wages' by debit to 'Demands Payable'. Pre-paid expenses will be directly debited to 'Pre-paid expenses' under the minor head 'Suspense' and will be transferred to the relevant-minor head in the accounts of the month to which they relate by credit (minus debit) to 'pre-paid expenses'. The sub heads of the nomenclature of the existing minor heads may be opened under the head 'Suspense' as and when necessary.

Issue of Special Bonds to Fertilizers Companies as compensation towards fertilizer subsidy
type: Concept
created: 2012-06-13
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 637-654

Special repairs pertaining to breaches, accidents etc. including special revenue work
type: Concept
type: Minor Head
broader: Repairs and Maintenance of permanent Way and Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Purchase of Metal
type: Concept
type: Minor Head
broader: Capital Outlay on Currency, Coinage and Mint
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State Railways Provident Fund
type: Concept
source: LMMHA note 2, part4g.htm
type: Minor Head
broader: Railways
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 'Contributory' and 'Non-Contributory' Provident Funds may be shown under distinct sub heads under these minor heads.

Staff Selection Commission (1)
type: Concept
modified: 2013-07-16
type: Minor Head
alternative label: Staff Selection Commission
broader: Public Service Commission
history note: Renamed from 'Staff Selection Commission' to 'Staff Selection Commission (1)' on 2013-07-16 via Correction Slip No. 746
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Medium Irrigation-Non-Commercial
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Land Revenue
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Collection Charges
narrower: https://data.commonerllp.org/ontology/lmmha/2029-00-102
narrower: Land Records
narrower: Management of Government Estates
narrower: Management of Ex-Zamindari Estates
narrower: Other Expenditure
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Input Tax Credit cross utilisation of UTGST and IGST (4)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Union Territory Goods and Services Tax (UTGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Unclaimed Deposits in the G.P. Fund
type: Concept
source: LMMHA note 15, part4i.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The sums lying at the credit of the subscribers in these Provident Funds, of which payments have not been taken within the prescribed period after they become payable under the P.F. rules, should be transferred to these heads at the end of each year, and dealt with under the ordinary rules relating to deposits, namely that action shall be taken to lapse all deposits to Government, keeping in view the provisions of Rule 189 of Central Government (Receipt and Payment) Rules, 1983 or Rule 635 of C.T.Rs. or the corresponding provisions in the State Treasury Rules/Codes etc. The amount should by transfer be credited to the head of account "0075-Misc. General services-unclaimed deposits", after keeping a note in the Register of deposits against the relevant items.

General and other Reserve Funds
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: General and Other Reserve Funds of Govt Commercial Departments/Undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/8121-00-102
narrower: Railway Pension Fund-Commercial Lines
narrower: Railway Pension Fund-Strategic Lines
narrower: Railway Accident Compensation Safety and Passenger Amenities Fund-Commercial Lines
narrower: https://data.commonerllp.org/ontology/lmmha/8121-00-106
narrower: Staff Benefit Fund (Railway Commercial Lines)
narrower: Staff Benefit Fund (Railways Strategic Lines)
narrower: General Insurance Fund
narrower: General Insurance Fund-Investment account
narrower: Contingency Reserve Fund -Electricity
narrower: Contingency Reserve Fund -Electricity-Investment Account
narrower: Amenities Reserve Fund
narrower: https://data.commonerllp.org/ontology/lmmha/8121-00-114
narrower: Natural Calamities Unspent Marginal Money Fund
narrower: Natural Calamities Unspent Marginal Money Fund-Investment Account
narrower: Employees Welfare Fund (Andhra Pradesh State)
narrower: Railway Accident Compensation Safety and Passenger Amenities Fund-Strategic Lines
narrower: 118 – National Fund for Control of Drug Abuse
narrower: 122- Calamity Relief Fund
narrower: 124-Price Stabilization Fund
narrower: 125-Pharamaceutical Research and Development Support Fund
narrower: State Disaster Response Fund-Investment Account
narrower: https://data.commonerllp.org/ontology/lmmha/8121-127
narrower: National Compensatory Afforestation Fund (NCAF)
narrower: State Compensatory Afforestation Fund (SCAF)
narrower: State Disaster Mitigation Fund
narrower: https://data.commonerllp.org/ontology/lmmha/8121-120
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Statistics
type: Concept
type: Minor Head
broader: Labour
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Opium and Alkaloid Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Traffic Account
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1003-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sashastra Seema Bal
type: Concept
created: 2012-06-13
modified: 2021-10-13
type: Minor Head
alternative label: 120- Special Service Bureau
broader: Police
history note: Renamed from '120- Special Service Bureau' to 'Sashastra Seema Bal' on 2021-10-13 via Correction Slip Nos. 971-973
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

National Mineral Exploration Trust Deposits
type: Concept
created: 2018-03-16
type: Minor Head
broader: Other Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 887

Direction and Administration
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Penalty (1)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Central Goods and Services Tax (CGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Loans to farmers for purchase of live stock
type: Concept
type: Minor Head
broader: Floods Cyclones
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from Saudi fund for Development
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

0701-Medium Irrigation
type: Concept
modified: 2012-06-13
type: Major Head
alternative label: Major and Medium Irrigation
history note: Renamed from 'Major and Medium Irrigation' to '0701-Medium Irrigation' on 2012-06-13 via Correction Slip No. 388
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/0701-01
narrower: https://data.commonerllp.org/ontology/lmmha/0701-02
narrower: Medium Irrigation-Commercial
narrower: Medium Irrigation-Non-Commercial
narrower: https://data.commonerllp.org/ontology/lmmha/0701-80
narrower: 101-Sale of water for irrigation purposes
narrower: 102-Sale of water for domestic purposes
narrower: 103-Sale of water for other purposes
narrower: 104-Sale proceeds from canal plantations
narrower: 105-Navigation receipts
narrower: 106-Water Power
narrower: https://data.commonerllp.org/ontology/lmmha/0701-107
narrower: 108-Indirect Receipts (1)
narrower: 109-Owner rate
narrower: 110-Other items
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deposits by the Life Insurance Corporation of India
type: Concept
type: Minor Head
broader: Special Deposits and Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deposits by the Indian Oil Corporation
type: Concept
type: Minor Head
broader: Special Deposits and Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Mint Receipts
type: Concept
source: LMMHA note 4, part1b.htm
type: Minor Head
broader: Currency, Coinage and Mint
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes the sub-heads

Direction and Administration
type: Concept
source: LMMHA note 1, part2b.htm
type: Minor Head
broader: Family Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Deposits of Local Bodies for meeting claims of contractors/ employees' pensioners etc. who have migrated to Pakistan
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Collection Charges under State Goods and Services Tax
type: Concept
created: 2017-06-19
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2043-001
narrower: Collection Charges
narrower: Other Expenditure
narrower: Interest paid on delayed Refunds of SGST
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Debt Relief Schemes
type: Concept
created: 2012-06-13
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 681-692

Defence Audit Offices
type: Concept
type: Minor Head
broader: Audit
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Agricultural Research and Education
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Receipts from Training
narrower: Receipts from Agriculture research Stations orchards etc.
narrower: Receipts from Agricultural Education.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research
type: Concept
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1452
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Sub-Major Head
broader: Loans for Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/6225-80-800

Secretariat-General Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Secretariate
narrower: https://data.commonerllp.org/ontology/lmmha/2052-00-091
narrower: Other Offices
narrower: Board Of Revenue
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Health
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4225-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: Sugar
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from Life Insurance Corporation of India
type: Concept
type: Minor Head
broader: Internal debt of the State Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Other Scientific Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

108- Interest on refunds (3)
type: Concept
modified: 2012-06-13
type: Minor Head
alternative label: Interest paid on delayed refunds of disputed tax.
broader: Collection of Taxes on Income and Expenditure
history note: Renamed from 'Interest paid on delayed refunds of disputed tax.' to '108- Interest on refunds (3)' on 2012-06-13 via Correction Slip No. 388
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Reserve Bank Suspense-Headquarters
type: Concept
source: LMMHA note 6, part4j.htm
type: Minor Head
broader: Suspense Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This head will be operated by Accountants General in their State Section of accounts and by Accountants General of U.T. Governments / Administrations in their Central Section of account in connection with debits and credits appearing in bank scrolls on account of cash settlement of inward accounts received by him on account of inter- Government transactions from a separated Pay and Accounts Office or Accounts Officers of Defence, Railways, Post and Telecommunication pending adjusting of the accounts received from the other party. Separate sub-heads "Transactions adjustable by ...............(Name of the Central PAO/Defence/Railways/Posts/ Telecommunication Accounts Officer) "shall be opened under this major head for each Accounts Officer with whom the transactions are to be settled. The amounts so adjusted will be cleared by minus debit or minus credit, as the case may be.

Other Loans
type: Concept
type: Minor Head
broader: Internal debt of the State Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Opium and Alkaloid Industries
type: Concept
type: Sub-Major Head
broader: Other Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Ghazipur Opium Factory
narrower: Neemuch Opium factory
narrower: Ghazipur Alkaloid Works
narrower: Neemuch Alkaloid Works

General
type: Concept
source: LMMHA note 1, part2c.htm
type: Sub-Major Head
broader: Minor Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Investigation
narrower: Machinery and Equipments
narrower: Assistance to Public Sector and other undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/2702-80-191
narrower: Suspense
narrower: Other expenditure
scope note: Will be operated where the expenditure cannot be identified with any of the sub-major heads above.

Transfer to Reserve Fund
type: Concept
created: 2019-03-19
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 926

Canteen Stores Department
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0075
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Home Guards
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0070-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Fixed and Term Deposits
type: Concept
created: 2012-10-26
type: Minor Head
broader: Investments of Post Office Insurance Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Wireless and Computers
type: Concept
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Pensions and awards in consideration of distinguished services
type: Concept
type: Minor Head
broader: Miscellaneous General Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants under Proviso to Article 275of the Constitution
type: Concept
source: LMMHA note 1, part1e.htm
type: Minor Head
broader: Grants for State/Union Territory Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will be operated only in the books of the Union Territory Governments.

General
type: Concept
type: Sub-Major Head
broader: 4701-Capital Outlay on Medium Irrigation (1)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4701-80-001
narrower: Data Collection
narrower: Training
narrower: Research
narrower: Survey and Investigation
narrower: Machinery & Equipment
narrower: Investments in Public Sector and other Undertakings
narrower: Suspense
narrower: Other Expenditure

Other Expenditure
type: Concept
type: Minor Head
broader: Self Employment Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Television
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Broadcasting
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4221-02-052
narrower: Studios
narrower: Transmitters
narrower: Suspense
narrower: https://data.commonerllp.org/ontology/lmmha/4221-02-800

Mechanisation and Modernisation
type: Concept
type: Minor Head
broader: Operation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to public sector and other undertakings
type: Concept
type: Minor Head
broader: Loans for other Communication Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Depreciation/Renewal Reserve Fund
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Depreciation Reserve Funds of Government Commercial Departments/Undertakings
narrower: Depreciation Reserve Funds of Government Non-Commercial Departments
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Heavy Water
type: Concept
type: Minor Head
broader: Loans for Atomic Energy Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Prevention and Control of Diseases
type: Concept
type: Minor Head
broader: Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: Diesel/Gas Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Prevention of Money Laundering Act, 2002
type: Concept
created: 2012-06-13
type: Minor Head
broader: Other Fiscal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 637-654

Direction and Administration
type: Concept
type: Minor Head
broader: Refining and Marketing of Oil and Gas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Remittances into Banks/ Treasuries
type: Concept
source: LMMHA note 1, part4j.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/8677-00-102
narrower: https://data.commonerllp.org/ontology/lmmha/8677-00-103
narrower: Defence
narrower: Telecommunication
scope note: The Cheques/Bank Drafts received from various quarters either in settlement of outward claims or otherwise, would be initially entered in the 'Register of valuables'. The Cheques/Drafts alongwith supporting challans when sent to the branch of the accredited Bank would be classified as debit to this major head per contra credit or minus debit to the concerned minor / major heads of account. On receipt of bank scroll in which the proceeds of such cheques/drafts stand included, this major head would be cleared by minus debit per contra debit to the minor head "Public Sector Bank Suspense" under the concerned major head of the Department or under the concerned minor head below the major head "8675 - Deposits with Reserve Bank" as the case may be.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Limestone and Dolomite Mines Labour Welfare
type: Concept
type: Minor Head
broader: Labour
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

International Sugar Organisation
type: Concept
created: 2012-06-13
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 675

Traffic Control
type: Concept
type: Minor Head
broader: Other Aeronautical Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ayurveda
type: Concept
type: Minor Head
broader: Rural Health Services-Other Systems of medicine
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Credits or recoveries
type: Concept
type: Minor Head
broader: Staff Welfare and Amenities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Atomic Energy Research
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Bhabha Atomic Research Centre
narrower: Indira Gandhi Centre for Atomic Research
narrower: Pilot Plants
narrower: https://data.commonerllp.org/ontology/lmmha/5401-00-206
narrower: https://data.commonerllp.org/ontology/lmmha/5401-00-283
narrower: https://data.commonerllp.org/ontology/lmmha/5401-00-400
narrower: Other Expenditure
narrower: https://data.commonerllp.org/ontology/lmmha/5401-201
narrower: https://data.commonerllp.org/ontology/lmmha/5401-202
narrower: Centre for Advanced Technology
narrower: https://data.commonerllp.org/ontology/lmmha/5401-400
narrower: Research Projects of Atomic Energy
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Systems
type: Concept
type: Minor Head
broader: Urban Health Services-Other systems of medicine
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tour Expenses
type: Concept
type: Minor Head
broader: President
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Swedish International Development Agency (SIDA)
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Small Scale Industries
type: Concept
type: Minor Head
broader: Loans for Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans in Perpetuity to Road Transport Corporations
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/7055
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Internal Debt.
type: Concept
type: Sub-Major Head
broader: Interest Payments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Interest on Market Loans
narrower: Discount on Loans
narrower: Interest on Treasury Bills and connected securities issued to R.B.I
narrower: Interest on Special Securities issued to the R.B.I.
narrower: Interest on 182 Days-Treasury Bills
narrower: https://data.commonerllp.org/ontology/lmmha/2049-01-110
narrower: Interest on Gold Bonds, 1998
narrower: https://data.commonerllp.org/ontology/lmmha/2049-01-112
narrower: https://data.commonerllp.org/ontology/lmmha/2049-01-113
narrower: Interest on 12.08% Government of India Compensation (Project Exports to Iraq) Bonds, 2001.
narrower: Interest on Ways & Means Advances from Reserve Bank of India
narrower: Interest on 14 Day Treasury Bills.
narrower: Interest on 28 Day Treasury Bills.
narrower: Interest on Marketable Securities issued in Conversion of Special Securities
narrower: https://data.commonerllp.org/ontology/lmmha/2049-01-121
narrower: https://data.commonerllp.org/ontology/lmmha/2049-01-122
narrower: https://data.commonerllp.org/ontology/lmmha/2049-01-123
narrower: Interest on Other Internal Debts
narrower: Management of Debt

Fees under Contract Labour (Regulation and Abolition Rules)
type: Concept
source: LMMHA note 1, part1c.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0230
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Fees realised under these rules framed by the Central and State Governments may be accounted for under distinct sub-heads below this minor head.

Property Other than Agricultural Land
type: Concept
created: 2015-05-07
type: Sub-Major Head
broader: Miscellaneous Tax Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/0031-02-101
narrower: Other Receipts
narrower: Share of net proceeds assigned to States
was generated by: Inserted via Correction Slip Nos. 782-785

Shramik Vidya Peeths
type: Concept
type: Minor Head
broader: Adult Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Gift Tax.
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Ordinary Collections
narrower: Advance Payments
narrower: Other Receipts
narrower: Gross Collection
narrower: Penalties
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Operation
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Operational Training
narrower: Telephone Exchanges
narrower: https://data.commonerllp.org/ontology/lmmha/3225-02-102
narrower: Telegraphs
narrower: Radio
narrower: Suspense

Other Expenditure
type: Concept
type: Minor Head
broader: Urban Housing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telex
type: Concept
source: LMMHA note 5, part1d.htm
type: Minor Head
broader: Telegraphs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will have distinct sub heads for Rentals and Call charges

Other Sources of Energy.
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

MUTP loan repayment reserve fund
type: Concept
created: 2012-06-13
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 596-600

Miscellaneous advances
type: Concept
type: Minor Head
broader: Suspense
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4221-80
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans from the Government of Russian Federation
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Repairs and Maintenance of Motive power
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3002-03-117
narrower: https://data.commonerllp.org/ontology/lmmha/3002-03-125
narrower: Diesel Locomotives
narrower: https://data.commonerllp.org/ontology/lmmha/3002-03-127
narrower: https://data.commonerllp.org/ontology/lmmha/3002-03-128
narrower: https://data.commonerllp.org/ontology/lmmha/3002-03-129

Miscellaneous Goods Earnings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1002-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants for State/Union Territory Plan Schemes
type: Concept
type: Sub-Major Head
broader: Grants-in-aid from Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Block Grants
narrower: https://data.commonerllp.org/ontology/lmmha/1601-02-102
narrower: https://data.commonerllp.org/ontology/lmmha/1601-02-103
narrower: Grants under Proviso to Article 275of the Constitution
narrower: https://data.commonerllp.org/ontology/lmmha/1601-02-800

Direction and Administration
type: Concept
type: Minor Head
broader: Light Houses and Light Ships
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Appropriation to Contingency Fund
type: Concept
type: Minor Head
broader: Appropriation to the Contingency Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Community and Institutional Biogas Development.
type: Concept
type: Minor Head
broader: Bio-energy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Income and Expenditure of National Small Savings Fund
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Income from Investments of Small Savings Collections
narrower: https://data.commonerllp.org/ontology/lmmha/8008-02
narrower: https://data.commonerllp.org/ontology/lmmha/8008-03
narrower: https://data.commonerllp.org/ontology/lmmha/8008-04
narrower: 101 – Interest on National Savings Deposits
narrower: 102 – Interest on National Savings Certificates
narrower: 800 – Other Receipts
narrower: Interest on Investments in other instruments
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Relief on account of Natural Calamities
type: Concept
source: LMMHA note 1, part2b.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Drought
narrower: Floods, Cyclones etc.
narrower: Unspent Margin Money Fund
narrower: Famine Relief Fund
narrower: Calamity Relief Fund
narrower: General
narrower: Transfer to Reserve Funds and Deposit Accounts – State Disaster Response Fund
narrower: https://data.commonerllp.org/ontology/lmmha/2245-901
narrower: Assistance to States from National Disaster Response Fund
narrower: https://data.commonerllp.org/ontology/lmmha/2245-06
narrower: 123 Public Health
narrower: Disaster Management
narrower: State Disaster Mitigation Fund
scope note: 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.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

106 Electrification Projects
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Polytechnics
type: Concept
type: Minor Head
broader: Technical Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Public Health Laboratories
type: Concept
type: Minor Head
broader: Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

International Cooperation
type: Concept
type: Minor Head
broader: Meteorology
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Construction and Development
type: Concept
type: Minor Head
broader: Kandla Free Trade Zone
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from I.L.O.
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Dairy Development Projects
type: Concept
type: Minor Head
broader: Capital outlay on Dairy Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Appropriation from Railway Surplus
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Appropriation to Railway Revenue Reserve Fund
narrower: Appropriation to Railway Development Fund
narrower: Appropriation to Railway Capital Fund.
narrower: https://data.commonerllp.org/ontology/lmmha/3006-105
narrower: Appropriation to Loan Repayment Reserve Fund
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
source: LMMHA note 4, part1.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0020
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head should comprise the following sub-heads: Other items (includes proceeds, if any, of the Erstwhile Excess Profits Tax, Business Profits Tax, Super Tax and Super Profits Tax). Sale proceeds of TDS Books. Deduct-Refunds.

Fees realised under the Monopolies and Restrictive Trade Practices Act,1969
type: Concept
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deposits of Local Funds
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/8338-00-101
narrower: Deposits of State Transport Corporations
narrower: Deposits of State Housing Boards
narrower: Deposits of other Autonomous Bodies
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Iron and Steel Industries
type: Concept
source: LMMHA note 2, part2d.htm
type: Sub-Major Head
broader: Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2852-01-101
narrower: Manufacture
scope note: The minor heads under these sub-major heads will include expenditure on regulation and development of the categories of industries represented by them.

Prohibition
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Investment in Special Central Government Securities issued against outstanding balances as on 31-3-1999
type: Concept
type: Minor Head
broader: Income from Investments of Small Savings Collections
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Centre and Karnataka
type: Concept
type: Minor Head
broader: Inter State Settlement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Vital Statistics
type: Concept
source: LMMHA note 1, part2e.htm
type: Minor Head
broader: Surveys and Statistics
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes the organisation of "Registrar of Births, Deaths and Marriages."

STD and other trunk dialing systems
type: Concept
type: Minor Head
broader: Long distance switching systems
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Securities issued to Oil Marketing Companies (8.13 per cent Oil Marketing Companies’ Government of India Special Bonds, 2021)
type: Concept
created: 2012-06-13
type: Minor Head
broader: Special Deposits and Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 608-613

Dangs District
type: Concept
type: Sub-Major Head
broader: Capital Outlay on other Special Areas Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: Regulation and Development of Mines
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Examination fees under Mines Act
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0230
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Audit of Co-operatives
type: Concept
type: Minor Head
broader: Co-operation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
source: LMMHA note 6, part2d.htm
type: Minor Head
broader: Overseas Shipping
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will include grants to "Shipping Development Fund".

Sale proceeds of American and Lease Lend Surpluses
type: Concept
type: Minor Head
broader: Civil
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Inspection
type: Concept
type: Minor Head
broader: Secondary Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Minor Head
broader: Coffee
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2205
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Indian Railways-Strategic Lines-Working Expenses
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: General Superintendence and Services
narrower: Repairs and Maintenance of permanent Way and Works
narrower: Repairs and Maintenance of Motive Power
narrower: Repairs and Maintenance of Carriages and Wagons
narrower: Repairs and Maintenance of Plant and Equipment
narrower: Operation Expenses Rolling stock and Equipment
narrower: https://data.commonerllp.org/ontology/lmmha/3003-07
narrower: Operating Expenses- Fuel
narrower: Staff Welfare and Amenities
narrower: Miscellaenous Working Expenses
narrower: Provident Fund, Pension and Other Retirement benefits
narrower: https://data.commonerllp.org/ontology/lmmha/3003-12
narrower: https://data.commonerllp.org/ontology/lmmha/3003-13
narrower: Workmen's and Other compensation claims
narrower: 110- Gratuties, Special Contribution to Provident Fund and Contribution to Provident Fund
narrower: https://data.commonerllp.org/ontology/lmmha/3003-132
narrower: 137- Electrical Multiple Unit/Mainline Electrical Multiple Units Services
narrower: https://data.commonerllp.org/ontology/lmmha/3003-14
narrower: https://data.commonerllp.org/ontology/lmmha/3003-901
narrower: Rental, lease & spectrum charges for Signaling and Telecommunication circuits
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans from Abu Dhabi fund for Arab Economic Development
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from the Government of Netherlands
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans for Centrally Sponsored Plan Schemes
type: Concept
type: Minor Head
broader: Interest from State Governments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

"Coal Mines Family Pension Scheme,1971"
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8342
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Acquisition of Ready Built Accommodation
type: Concept
created: 2012-11-09
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4059
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 738

Other Expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4854-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Establishment in offices
type: Concept
type: Minor Head
broader: Repairs and Maintenance of permanent Way and Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Foreign Trade and Export Promotion
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/1453-00-101
narrower: Import licence Application fees
narrower: Export Licence Application Fees
narrower: Receipts from Kandia Free Trade Zone
narrower: Receipts from Santacruz Electronic Export Processing Zone
narrower: https://data.commonerllp.org/ontology/lmmha/1453-00-204
narrower: Receipts from Madras Export Processing zone
narrower: Receipts from Cochin Export Processing Zone.
narrower: Receipts from Visag Export Processing Zone.
narrower: Other Receipts
narrower: https://data.commonerllp.org/ontology/lmmha/1453-00-900
narrower: 201 - Receipts from kandla Special Economic Zone
narrower: 202 - Receipts from Santacruz Special Economic Zone
narrower: 206 - Receipts from Cochin Special Economic Zone
narrower: https://data.commonerllp.org/ontology/lmmha/1453-104
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Voluntary Organisations
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Traffic Control
type: Concept
type: Minor Head
broader: Other Aeronautical Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public sector and other Undertakings
type: Concept
type: Minor Head
broader: Storage and Warehousing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Security
type: Concept
type: Minor Head
broader: Miscellaneous-Working expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Textiles
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6860
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Co-operative Spinning Mills.
narrower: Loans to Public Sector and Other Undertakings
narrower: Other Loans

Research
type: Concept
type: Minor Head
broader: Dairy Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Minor Head
broader: Other Engineering Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Wind
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6810
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Welfare of Scheduled Castes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest from Departmental Commercial Undertakings
type: Concept
source: LMMHA note 4, part1b.htm
type: Minor Head
broader: Other Interest receipts of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will accommodate the interest on Capital at charge of departmentally run commercial undertakings, which is adjusted by book transfer.

Railway Research
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Prevention of air and water pollution (Each such scheme relating to other rivers in the country, if and when undertaken will be a minor head)
type: Concept
type: Minor Head
broader: Prevention and Control of Pollution
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Distilleries
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2852-08
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Penalties realised under SEBI Act
type: Concept
created: 2014-06-20
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 767-768

Income and Expenditure Account of National Investment Fund
type: Concept
created: 2012-06-13
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/8453-101
narrower: Amount meant for Capital investment in revivable or profitable PSES
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 655-662

Cess
type: Concept
type: Minor Head
broader: Tea
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2701-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

124 – Bihar and Jharkhand
type: Concept
created: 2012-06-13
type: Minor Head
broader: Inter State Settlement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Adjusting Account with Posts
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to African Development Fund (AfDF)
type: Concept
created: 2019-03-19
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/7466
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 924

Infrastructure Cess
type: Concept
created: 2016-03-28
type: Minor Head
broader: Union Excise Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 796

Other Programmes
type: Concept
type: Minor Head
broader: Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Repayment of Loans taken from General Revenues
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3007-00-101
narrower: Repayment of Loans - Development Fund-Strategic Lines
narrower: Interest on Loans to Development Fund-Commercial Lines
narrower: Interest on Loans - Development Fund-Strategic Lines
narrower: Repayment of loans-Railway Revenue Reserve Fund
narrower: Interest on Loans-Railway Revenue Reserve Fund
narrower: Payment of deferred Dividend liability in respect of the period prior to 1978-79
narrower: Deduct-Amount met from Railway Development Fund-Commercial lines
narrower: Deduct-Amount met from Railway Development Fund-Strategic lines
narrower: Deduct-Amount met from Railway Revenue Reserve Fund
narrower: 107-Payment of Deferred Dividend Liability
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: Technical Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Power Project of Atomic Energy
type: Concept
created: 2018-08-28
type: Minor Head
broader: Capital Outlay on Power Projects
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 916

Toilet Preparation
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Village Industries
type: Concept
type: Minor Head
broader: Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Minor Head
broader: Paper and Newsprint
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants in lieu of share in Central Taxes and Duties
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3602-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Daman and Diu
type: Concept
created: 2017-06-19
type: Sub-Major Head
broader: Union Territory Goods and Services Tax (UTGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Military Farms
type: Concept
type: Minor Head
broader: Defence Services-Army
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Neemuch Opium Factory
type: Concept
type: Minor Head
broader: Opium and Alkaloid Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Rural Electrification
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Banking Cash Transaction Tax
type: Concept
created: 2015-05-07
type: Sub-Major Head
broader: Miscellaneous Tax Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 782-785

Assistance from the Government of Denmark
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Youth Hostels
type: Concept
type: Minor Head
broader: Sports and Youth Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for other Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Opium and Alkaloid Industries
narrower: https://data.commonerllp.org/ontology/lmmha/6875-60
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

119 – National Calamity Contingency Fund
type: Concept
created: 2012-06-13
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Loans to animal Husbandry Cooperatives
type: Concept
type: Minor Head
broader: Loans for Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Oil Industry Development Fund
type: Concept
created: 2025-03-18
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 1051

Statistics
type: Concept
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Crop Husbandry
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Food grain crops
narrower: https://data.commonerllp.org/ontology/lmmha/2401-00-103
narrower: Agricultural Farms
narrower: Manures and Fertilisers
narrower: Import of Fertilizers
narrower: https://data.commonerllp.org/ontology/lmmha/2401-00-107
narrower: Commercial Crops
narrower: Extension and Farmers' Training
narrower: Crop Insurance
narrower: https://data.commonerllp.org/ontology/lmmha/2401-00-111
narrower: Development of Pulses
narrower: Agricultural Engineering
narrower: Development of Oil Seeds
narrower: Scheme of Small/Marginal farmers and agricultural labour
narrower: Horticulture and Vegetable Crops
narrower: Assistance to Farming Cooperation
narrower: https://data.commonerllp.org/ontology/lmmha/2401-00-798
narrower: https://data.commonerllp.org/ontology/lmmha/2401-00-800
narrower: Issue of Special Bonds to Fertilizers Companies as compensation towards fertilizer subsidy
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Public Provident Fund
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8008-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Share of net proceeds assigned to States (6)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Central Goods and Services Tax (CGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Cash settlement Suspense Account
type: Concept
source: LMMHA note 4, part4j.htm
type: Minor Head
broader: Suspense Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Central (Civil) From 1-4-93, this minor head will not be operated for fresh transactions by the Central Pay and Accounts Offices excepting Cabinet Secretariat. However, this head will be operated for clearing the old balances. State Government This minor head will be used for settlement or transactions between public works divisions rendering accounts to the same Accountant General and will be operated in the State Books receiving compiled accounts from the Public Works Divisions. The intention is that this minor head will exclusively be operated upon initially as a transitory head by a Works Division which renders services/makes supplies to another Works Division (or accept some receipts/revenue on behalf of another Division pending issue of cheques or Bank Drafts by it to the Division clearance thereof by it on receipt of cheque or bank draft from the recipient Division or pending concerned). For the detailed procedure to be followed in this regard a reference is invited to Appendix 7 to C.P.W A. Code.

Regulation of Land Holding and Tenancy
type: Concept
type: Minor Head
broader: Land Reforms
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Police
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Education and Training
narrower: Research
narrower: Criminal Investigation and Vigilance
narrower: https://data.commonerllp.org/ontology/lmmha/2055-00-102
narrower: Assam Rifles
narrower: Special Police
narrower: Border Security Force
narrower: National Security Guard
narrower: Industrial security Force
narrower: State Headquarters Police
narrower: District Police
narrower: https://data.commonerllp.org/ontology/lmmha/2055-00-110
narrower: Railway Police
narrower: Harbour Police
narrower: https://data.commonerllp.org/ontology/lmmha/2055-00-113
narrower: Wireless and Computers
narrower: Modernisation of Police Force
narrower: Forensic Science
narrower: Internal Security
narrower: Special Protection Group
narrower: Delhi Police
narrower: https://data.commonerllp.org/ontology/lmmha/2055-121
narrower: Sashastra Seema Bal
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Information and Publicity
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Films
narrower: https://data.commonerllp.org/ontology/lmmha/0220-60
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

105-Navigation receipts
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0700
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Maintenance and Repairs
type: Concept
source: LMMHA note 4, part2.htm
source: LMMHA note 11, part2.htm
type: Minor Head
broader: Other Buildings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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)."
scope note: This minor head may be divided into the following sub-heads:-

Fuel Reprocessing
type: Concept
modified: 2018-08-28
type: Minor Head
deprecated: true
broader: https://data.commonerllp.org/ontology/lmmha/4861
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 916

Training
type: Concept
type: Minor Head
broader: Earth System Science
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for other Social Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Nutrition
narrower: Others
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
source: LMMHA note 7, part4e.htm
type: Minor Head
broader: Pre-1984-85 Loans
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head would include write off of repayments during 1985-89 as recommended by the Eighth finance Commission. The balances of the pre 1984-85 "Orissa Hirakud project stage I” loans and the 1979-84 Consolidated loans will also initially be debited to this minor head. The final allocation of the amounts of loan under these categories will follow formal sanction of the Government of India.

Direction and Administration
type: Concept
type: Minor Head
broader: Civil Supplies
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Deposits
type: Concept
source: LMMHA note 1, part4i.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8447
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: See Note (2) below major head "8444- Defence Deposits".

Assistance to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: Forestry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Wireless Planning and Coordination
type: Concept
modified: 2019-03-19
type: Minor Head
deprecated: true
broader: Other Communication Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 926

128 Road Safety Works-Conversion of Level Crossing into Road over Bridges/ Road under Bridge
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Funds of the ICAR
type: Concept
type: Minor Head
broader: Deposits of Local Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Net PLI Corpus as on 31st October, 2009
type: Concept
created: 2012-10-26
type: Minor Head
broader: Postal Life Insurance Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Hydel Generation
type: Concept
type: Sub-Major Head
broader: Power
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/0801-01-800

Promotion and Publicity
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1452
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Centre and Rajasthan
type: Concept
type: Minor Head
broader: Inter State Settlement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Farakka Project
type: Concept
type: Minor Head
broader: River Training Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Mechanisation and improvement of Fish Crafts
type: Concept
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Roadworks
type: Concept
type: Minor Head
broader: Strategic and Border Roads
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Depreciation Reserve Funds- Government Commercial Departments and Undertakings
type: Concept
source: LMMHA note 2, part4h.htm
type: Minor Head
broader: Depreciation/Renewal Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Each fund relating to each Government commercial or non-commercial department/undertaking may be recorded under a distinct sub-head below these minor heads.

Machinery and Equipment
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3054-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Engineering Industries
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4858
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Research and Development
narrower: Investment in Public sector and other Undertakings
narrower: Other Expenditure

Surface Water
type: Concept
type: Minor Head
broader: Loans for Minor Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Works
type: Concept
type: Minor Head
broader: Defence Services-Air Force
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Transfer/Grants to States/Union Territories with Legislatures
type: Concept
created: 2017-01-06
type: Sub-Major Head
broader: Grants-in-aid from Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 824-834

Development of Backward Areas
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4885
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Investments in Public sector and other undertakings
narrower: Other Expenditure

Provision of house site to the landless
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2216-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Bio-energy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and Other undertakings
type: Concept
type: Minor Head
broader: Air Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

190-Assistance to Public Sector and Other Undertakings
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2700
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

124-Price Stabilization Fund
type: Concept
created: 2012-06-13
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other Health Schemes
type: Concept
type: Minor Head
broader: Urban Health Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sale of surplus and obsolete stores
type: Concept
type: Minor Head
broader: Defence Services-Coordination & Services (Directorate of Ordnance)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Integrated Development of Small and Medium Towns
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Smugglers and Foreign exchange Manipulators' (Forfeiture of Property Act, 1976)
type: Concept
type: Minor Head
broader: Other Fiscal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Drought
type: Concept
source: LMMHA note 1, part4e.htm
type: Sub-Major Head
broader: Loans for Relief on account of Natural Calamities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Gratuitous Relief
narrower: Drinking Water Supply
narrower: https://data.commonerllp.org/ontology/lmmha/6245-01-103
narrower: Supply of Fodder
narrower: Veterinary Care
narrower: Public Health
narrower: Other Loans
narrower: Deduct-Amount met from Natural Calamities unspent Margin Money Fund.
narrower: https://data.commonerllp.org/ontology/lmmha/6245-01-902
scope note: Sub-heads corresponding to minor heads in the major head "2245- Relief on account of Natural calamities” may be opened.

Other Interest receipts of Central Government
type: Concept
source: LMMHA note 2, part1b.htm
source: LMMHA note 6, part1b.htm
type: Sub-Major Head
broader: Interest Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Interest from Railways
narrower: Interest from Posts and Telegraphs
narrower: Interest from Departmental Commercial Undertakings
narrower: Interest from Cultivators
narrower: https://data.commonerllp.org/ontology/lmmha/0049-03-108
narrower: https://data.commonerllp.org/ontology/lmmha/0049-03-109
narrower: Interest realised on investment of Cash balances
narrower: Interest from Advances to Foreign Governments
narrower: Interest from Public Sector and other Undertakings
narrower: Interest from Local Bodies
narrower: https://data.commonerllp.org/ontology/lmmha/0049-03-195
narrower: https://data.commonerllp.org/ontology/lmmha/0049-03-800
scope note: Interest which is in the nature of penalties for delayed payments like interest on arrears of revenue etc. will be adjusted as revenue receipts under the concerned receipt major heads and not here.
scope note: Separate sub heads may be opened under the minor head below this sub-major head corresponding to minor heads under the various major heads in the sector "F-Loans and Advances".

Loans for Other Transport Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Roads and Bridges
narrower: Other Transport Services
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State/Union Territory Legislatures
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2011
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2011-02-101
narrower: https://data.commonerllp.org/ontology/lmmha/2011-02-102
narrower: https://data.commonerllp.org/ontology/lmmha/2011-02-103
narrower: https://data.commonerllp.org/ontology/lmmha/2011-02-104
narrower: https://data.commonerllp.org/ontology/lmmha/2011-02-800

Drainage
type: Concept
type: Minor Head
broader: Loans for Flood Control Projects
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

901- Share of net proceeds assigned to States (8)
type: Concept
created: 2012-06-13
type: Minor Head
broader: Union Excise Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Loans to Public Sector and other undertakings
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Miscellaneous General Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2075-00-101
narrower: Pre-partition payments
narrower: State Lotteries
narrower: Pensions and awards in consideration of distinguished services
narrower: Management of Properties acquired under Chapter XX-A of Income Tax Act,1961
narrower: Management of immovable properties acquired under Chapter XX-C of Income Tax Act, 1961
narrower: Canteen Stores Department
narrower: Loans to State Governments Written Off in terms of recommendations of the 8th Finance Commission
narrower: https://data.commonerllp.org/ontology/lmmha/2075-00-110
narrower: Repayments of Loans by State Governments written-off in terms of recommendations of the 10th Finance Commission.
narrower: Loss by Exchange
narrower: Other expenditure
narrower: Loans to State Governments written off in terms recommendations of Thirteenth Finance Commission.
narrower: 112 – Loans to State Governments written-off in terms of recommendations of the Eleventh Finance Commission (3)
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Other Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Opium and Alkaloid Industries
narrower: Other Industries
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Drainage
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Refining and Marketing of Oil and Gas
type: Concept
type: Sub-Major Head
broader: Loans for Petroleum
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and other undertakings
narrower: Other Loans

National Highways Permanent Bridges
type: Concept
source: LMMHA note 3, part2d.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3054-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The cost of collection of fees will be accommodated under a sub-head "Cost of Collection of fees payable to State/UT Governments". This sub-head will be relieved simultaneously by transfer from "National Highways Permanent Bridges Fees Fund”- vide Note (1) below the major head "8225 Roads and Bridges Fund -01 National Highways Permanent Bridges Fees Fund".

Other Loans
type: Concept
type: Minor Head
broader: Other Social Security and Welfare programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Maintenance and Repairs
type: Concept
source: LMMHA note 5, part2d.htm
type: Minor Head
broader: State Highways
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will be sub-divided into the following sub-heads: -

Medical and Public Health
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Urban Health Services
narrower: Rural Health Services
narrower: Medical Education. Training and Research
narrower: https://data.commonerllp.org/ontology/lmmha/0210-04
narrower: General
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

111 Amenties For Staff
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other expenditure
type: Concept
type: Minor Head
broader: Dairy Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on loans from UNICEF
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Loans for Central Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

909 Deduct-Amount met from Special Railway Safety Fund
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

States' Share of Union Excise Duties
type: Concept
modified: 2012-06-13
type: Major Head
deprecated: true
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: States Share of Basic Union Excise Duties
narrower: States Share of Special Union Excise duties
narrower: States Share of Additional Excise Duties in lieu of Sales Tax.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 388

Police supplied to other Governments
type: Concept
source: LMMHA note 1, part1b.htm
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will have sub-heads for

Receipts on account of World for Food Programme commodities under Project No.259
type: Concept
source: LMMHA note 1, part1d.htm
type: Minor Head
broader: Food Storage and Warehousing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will appear in the books of Government of Rajasthan for transferring amount representing sale proceeds of commodites received from World for Food Programme.

Loans from the Government of United Arab Emirates
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Funds
type: Concept
source: LMMHA note 2, part4i.htm
type: Minor Head
broader: Deposits of Local Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes all other miscellaneous funds such as "Town and Bazar Funds" which may be shown under distinct sub-heads.

Other Expenditure
type: Concept
source: LMMHA note 10, part2.htm
type: Minor Head
broader: Other Buildings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Union Excise
type: Concept
type: Minor Head
broader: Capital Outlay on Other Fiscal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Unani
type: Concept
type: Minor Head
broader: Medical Education. Training and Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Administration of Religious and Charitable Endowments Acts
type: Concept
type: Minor Head
broader: Other Social Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Capital Outlay on Earth System Science
type: Concept
modified: 2024-11-05
type: Major Head
alternative label: Capital Outlay on Oceanographic Research
history note: Renamed from 'Capital Outlay on Oceanographic Research' to 'Capital Outlay on Earth System Science' on 2024-11-05 via Correction Slip Nos. 1037-1040
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Training
narrower: https://data.commonerllp.org/ontology/lmmha/5403-00-004
narrower: Oceanographic Survey
narrower: Antartic Research
narrower: Polymetallic Nodules Programme Research and Development
narrower: Other Expenditure
narrower: Research and Operations
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Atomic Energy Research
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/1401-00-101
narrower: Receipts from Health Schemes
narrower: Receipts from Sales and Services of Bhaba Atomic Research Centre
narrower: https://data.commonerllp.org/ontology/lmmha/1401-00-203
narrower: Other Receipts
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Administrative Investigation and Statistics
type: Concept
type: Minor Head
broader: Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Public Health Education
type: Concept
type: Minor Head
broader: Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Polymetallic Nodules Programme
type: Concept
type: Minor Head
broader: Earth System Science
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Advances for purchase of Motor Conveyances
type: Concept
type: Minor Head
broader: Loans to Government Servants etc
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Telephones
type: Concept
type: Minor Head
broader: Registration Fees from Prospective Subscribers.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Registration and other fees
type: Concept
type: Minor Head
broader: Coastal Shipping
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Advance paid to UTI Asset Management Company Ltd. for investment of Postal Life Insurance Funds
type: Concept
created: 2012-10-26
type: Minor Head
broader: Postal Advances
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Suspense
type: Concept
source: LMMHA note 8, part1d.htm
type: Minor Head
broader: Telephones (Rural)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will have the following detailed heads. At the time of issue of bills, revenue will be directly booked to the relevant revenue head under ‘1225 Telecommunication Receipts’ viz., current year's revenue. Advance revenue and previous year's revenue (if the accounts of the previous year are open, otherwise it will be treated as current year's revenue) by per contra debit (minus credit) to the head '1225 Telecommunications Receipts-Telephones or Telegraphs Accounts Receivable’. Subsequent recoveries of the bills will be credited to the detailed head 'Accounts receivable'.

Other Ways and Means Advances
type: Concept
type: Minor Head
broader: Ways and Means Advances
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Rural Electrification
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other General Economic Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Statistics
narrower: Fees realised under the Monopolies and Restrictive Trade Practices Act,1969
narrower: Patent Fees
narrower: Fees for Registration of Trade Marks
narrower: https://data.commonerllp.org/ontology/lmmha/1475-00-104
narrower: Regulation of Joint Stock Companies
narrower: Fees for stamping weights and measures
narrower: Census
narrower: Trade Demonstration and publicity
narrower: Sale Proceeds of Liquor etc.
narrower: Regulation of other business undertakings
narrower: Land Ceilings (Other than agricultural land)
narrower: Meteorology
narrower: Other receipts
narrower: Income from Portfolio Management Scheme (Discretionary Mode) of National Investment Fund
narrower: Limited Liability Partnership
narrower: Contribution from Railways towards repayment of World Bank Loan from Mumbai Urban Transport Project
narrower: Penalties realised under SEBI Act
narrower: Sovereign Gold Bond Scheme, 2015
narrower: Gold Monetisation Scheme, 2015
narrower: Penalties levied by Insurance Regulatory and Development Authority
narrower: https://data.commonerllp.org/ontology/lmmha/1475-117
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Other Social Security and Welfare Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Taxes on Plantations
type: Concept
type: Minor Head
broader: Land Revenue
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Personnel Management
type: Concept
type: Minor Head
broader: General Superintendence and Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Sub-Major Head
broader: Public Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2059-80-001
narrower: Training
narrower: Planning and Research
narrower: https://data.commonerllp.org/ontology/lmmha/2059-80-051
narrower: Machinery and Equipment
narrower: Maintenance and Repairs
narrower: Furnishings
narrower: Lease Charges
narrower: https://data.commonerllp.org/ontology/lmmha/2059-80-105
narrower: https://data.commonerllp.org/ontology/lmmha/2059-80-799
narrower: Other expenditure

Physical Education-Sports and Youth Welfare
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0202-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Welfare of Backward Classes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Imports
type: Concept
type: Minor Head
broader: Customs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Family Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Farmers for repairs of damaged tube wells, pump sets etc.
type: Concept
type: Minor Head
broader: Floods, Cyclones etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the International Development Association
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Apportionment of IGST-Transfer out of Tax Component to SGST (10), (11)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Integrated Goods and Services Tax (IGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

201 - Receipts from kandla Special Economic Zone
type: Concept
modified: 2012-06-13
type: Minor Head
alternative label: Receipts from Kandia Free Trade Zone
broader: Foreign Trade and Export Promotion
history note: Renamed from 'Receipts from Kandia Free Trade Zone' to '201 - Receipts from kandla Special Economic Zone' on 2012-06-13 via Correction Slip No. 388
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/7452
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and Other Undertakings
narrower: Other Loans

Revenue Deposits
type: Concept
source: LMMHA note 1, part4i.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Revenue deposits are made in Revenue Courts or in connection with revenue administration.

Pay and Accounts Office Suspense
type: Concept
source: LMMHA note 2, part4j.htm
type: Minor Head
broader: Suspense Accounts (Telecommunication)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please see Note (2) below major head "8659-Suspense Accounts (Defence)",

Registration Fees from Prospective Subscribers.
type: Concept
type: Sub-Major Head
broader: Telecommunication Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Telephones
narrower: Telex
narrower: Leased Telecommunication Services.

Loans to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: Textiles
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Leave Encashment Benefits
type: Concept
source: LMMHA note 1, part2d.htm
type: Minor Head
broader: Provident Fund, Pension and Other Retirement Benefits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This will record leave encashment benefits granted at the time of retirement, termination of service etc.

Cooperation with other countries
type: Concept
source: LMMHA note 1, part2f.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3605
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These minor heads will include general assistance to other countries and U. N. Programmes. See also General Direction No. 3.2.

Assistance from the Government of Australia
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
type: ConceptScheme
description: Machine-readable SKOS export of the Indian List of Major and Minor Heads of Account, with correction-slip history and source notes where available.
publisher: cga.nic.in
has top concept: https://data.commonerllp.org/ontology/lmmha/0020
has top concept: Non-Corporate Tax
has top concept: https://data.commonerllp.org/ontology/lmmha/0022
has top concept: Hotel Receipts Tax
has top concept: Interest Tax
has top concept: Other Taxes on Income and Expenditure
has top concept: Land Revenue
has top concept: Stamps and Registration Fees
has top concept: Miscellaneous Tax Receipts
has top concept: https://data.commonerllp.org/ontology/lmmha/0032
has top concept: Gift Tax.
has top concept: https://data.commonerllp.org/ontology/lmmha/0035
has top concept: Customs
has top concept: Union Excise Duties
has top concept: State Excise
has top concept: Taxes on Sales, Trade etc.
has top concept: Taxes on Vehicles
has top concept: Taxes on Goods and Passengers
has top concept: Taxes and Duties on Electricity
has top concept: Other Taxes and Duties on Commodities and Services
has top concept: Currency, Coinage and Mint
has top concept: https://data.commonerllp.org/ontology/lmmha/0047
has top concept: Interest Receipts
has top concept: Dividends and Profits
has top concept: Public Service Commission
has top concept: Police
has top concept: Jails
has top concept: Supplies and Disposals
has top concept: Stationery and Printing
has top concept: Public Works
has top concept: Other Administrative Services
has top concept: https://data.commonerllp.org/ontology/lmmha/0071
has top concept: https://data.commonerllp.org/ontology/lmmha/0075
has top concept: https://data.commonerllp.org/ontology/lmmha/0076
has top concept: https://data.commonerllp.org/ontology/lmmha/0077
has top concept: https://data.commonerllp.org/ontology/lmmha/0078
has top concept: Defence Services-Coordination & Services (Directorate of Ordnance)
has top concept: https://data.commonerllp.org/ontology/lmmha/0202
has top concept: Medical and Public Health
has top concept: Family Welfare
has top concept: Water Supply and Sanitation
has top concept: Housing
has top concept: Urban Development
has top concept: Information and Publicity
has top concept: Broadcasting
has top concept: https://data.commonerllp.org/ontology/lmmha/0230
has top concept: Social Security and Welfare
has top concept: Other Social Services
has top concept: Crop Husbandry
has top concept: Animal Husbandry
has top concept: Dairy Development
has top concept: Fisheries
has top concept: Forestry and Wild Life
has top concept: https://data.commonerllp.org/ontology/lmmha/0407
has top concept: Food Storage and Warehousing
has top concept: Agricultural Research and Education
has top concept: Cooperation
has top concept: Other Agricultural Programmes
has top concept: https://data.commonerllp.org/ontology/lmmha/0506
has top concept: Other Rural Development Programmes
has top concept: Hill Areas
has top concept: North Eastern Areas
has top concept: Other Special Areas programmes
has top concept: 0701-Medium Irrigation
has top concept: Minor Irrigation
has top concept: Power
has top concept: Petroleum
has top concept: Coal and Lignite
has top concept: https://data.commonerllp.org/ontology/lmmha/0810
has top concept: Village and Small Industries
has top concept: Industries
has top concept: Non-ferrous Mining and Metallurgical Industries
has top concept: Other Industries
has top concept: https://data.commonerllp.org/ontology/lmmha/1001
has top concept: Indian Railways-Commercial Lines-Revenue Receipts
has top concept: Indian Railways-Strategic Lines Revenue Receipt

Natural Calamities Unspent Marginal Money Fund-Investment Account
type: Concept
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Education
type: Concept
type: Minor Head
broader: Welfare of Scheduled Castes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Community Development
type: Concept
type: Minor Head
broader: Loans for other Rural Development programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Renewals and Replacements
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2221-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6854-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Sub-Major Head
broader: Shipping
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/3052-80-003
narrower: Research and Development
narrower: Other expenditure

Other Fiscal Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Regulation of Foreign Exchange
narrower: Smugglers and Foreign exchange Manipulators' (Forfeiture of Property Act, 1976)
narrower: https://data.commonerllp.org/ontology/lmmha/2047-00-103
narrower: Additional Emoluments (Compulsory Deposit) Act, 1974
narrower: India Security Press, Nasik
narrower: State Stamps Depot
narrower: Security Printing Press, Hyderabad
narrower: Customs, Central Excise and Gold (Control) Appellate Tribunal
narrower: https://data.commonerllp.org/ontology/lmmha/2047-00-800
narrower: Goods & Services Tax Network (GSTN): Special Purpose Vehicle (SPV)
narrower: Prevention of Money Laundering Act, 2002
narrower: Customs Excise and Service tax Appellate Tribunal (CESTAT)
narrower: https://data.commonerllp.org/ontology/lmmha/2047-111
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Sewerage and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Customs Excise and Service tax Appellate Tribunal (CESTAT)
type: Concept
modified: 2024-12-27
type: Minor Head
alternative label: Customs, Central Excise and Gold (Control) Appellate Tribunal
broader: Other Fiscal Services
history note: Renamed from 'Customs, Central Excise and Gold (Control) Appellate Tribunal' to 'Customs Excise and Service tax Appellate Tribunal (CESTAT)' on 2024-12-27 via Correction Slip Nos. 1043-1045
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ground water
type: Concept
type: Sub-Major Head
broader: Minor Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Investigation
narrower: Subsidy
narrower: Machinery and Equipment
narrower: https://data.commonerllp.org/ontology/lmmha/2702-02-103
narrower: https://data.commonerllp.org/ontology/lmmha/2702-02-800

Investment in Special State Government Securities
type: Concept
source: LMMHA note 1, part4g.htm
type: Minor Head
broader: Investments of National Small Savings Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Name of the State will appear as sub-head.

Assistance to Local bodies Corporations, Urban Development Authorities/Town Improvement Boards etc.
type: Concept
type: Minor Head
broader: National Capital Region
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Statistics and Evaluation
type: Concept
type: Minor Head
broader: Land Reforms
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
source: LMMHA note 8, part1d.htm
type: Minor Head
broader: Telegraphs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will have the following detailed heads. At the time of issue of bills, revenue will be directly booked to the relevant revenue head under ‘1225 Telecommunication Receipts’ viz., current year's revenue. Advance revenue and previous year's revenue (if the accounts of the previous year are open, otherwise it will be treated as current year's revenue) by per contra debit (minus credit) to the head '1225 Telecommunications Receipts-Telephones or Telegraphs Accounts Receivable’. Subsequent recoveries of the bills will be credited to the detailed head 'Accounts receivable'.

Roadways
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5002-14
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Community Development
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4515
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Transmission and Distribution
type: Concept
source: LMMHA note 4, part2d.htm
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2801
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2801-05-001
narrower: Investigation
narrower: https://data.commonerllp.org/ontology/lmmha/2801-05-052
narrower: Suspense
narrower: Other expenditure Each Transmission/ Distribution Scheme
scope note: This sub-major head is intended to record common "Transmission and Distribution Schemes", if any, which cater to either Hydro, Thermal or Diesel schemes, and cannot be identified with the particular type of generation system.

Other Receipts
type: Concept
source: LMMHA note 3, part1.htm
type: Minor Head
broader: Customs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This includes the following:

Maintenance of permanent way
type: Concept
type: Minor Head
broader: Repairs and Maintenance of Permanent Way and Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

PLI Endowment Assurance Schemes
type: Concept
created: 2012-10-26
type: Minor Head
broader: Postal Life Insurance Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Research and Development
type: Concept
type: Minor Head
broader: Earth System Science
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Other General Economic Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: General Financial Institutions
narrower: https://data.commonerllp.org/ontology/lmmha/7475-00-102
narrower: Civil Supplies
narrower: Meteorology
narrower: https://data.commonerllp.org/ontology/lmmha/7475-00-800
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Superannuation and retiring pension
type: Concept
type: Minor Head
broader: Provident Fund, Pension and Other Retirement benefits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research
type: Concept
type: Minor Head
broader: Sewerage and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ecology and Environment
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Survey (Botanical)
narrower: Survey (Zoological)
narrower: Environmental Research and Ecological Regeneration
narrower: Prevention and Control of Pollution
narrower: Others
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Medium Irrigation-Commercial
type: Concept
type: Sub-Major Head
broader: 4701-Capital Outlay on Medium Irrigation (1)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/4701-03-052
narrower: Suspense

Subscriptions and Contributions
type: Concept
source: LMMHA note 1, part1b.htm
type: Minor Head
broader: Civil
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: When leave and pension contributions are levied separately, recoveries representing leave contributions are credited to the receipt head corresponding to the functional major head to which the establishment relates or where there is no corresponding receipt head under the minor head "Other Receipts" in the residuary receipt major head under the respective sectors. Recoveries representing pension contributions will be credited to this head. This minor head also accommodates the combined leave and pension contributions, where such recoveries are not levied separately. Additions to fixed establishments, the cost of which is recoverable from local funds etc (Including recoveries representing supervision and other incidental charges in respect of additional police forces deployed under the Indian Police Act, 1861) should be treated as departmental receipts and credited under the minor head 'Other receipts' of the appropriate functional major heads concerned. The recovery representing leave and pension charges in those cases should be dealt with in accordance with the principles set forth in the first sub para above. Leave and pension contributions of Military officers in permanent civil employment to foreign service should be treated as indicated in the first sub para above while contributions of military officers and others in permanent military employ including those in temporary civil employ and contributions for pension of Indian soldiers lent to other Government should be credited to Defence Service Estimates. Contributions recovered from Foreign Employers towards Governments' liability under rule 11 of the I.C.S. (NEM) Provident Fund Rules is credited to this minor head. Penal interest on arrears of contributions towards leave salary and pension of Government servants on foreign service is credited to the head of account to which the contributions are credited. This minor head will include share of commuted value of pensions received from other Governments, etc.

Other Expenditure
type: Concept
type: Minor Head
broader: Capital outlay on Coal and Lignite
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Gratuities and Special contribution to Provident Fund
type: Concept
type: Minor Head
broader: Provident Fund, Pension and Other Retirement Benefits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Pension
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Superannuation and retirement allowances
narrower: Commuted value of Pension
narrower: Compassionate allowances
narrower: https://data.commonerllp.org/ontology/lmmha/3225-08-104
narrower: Contribution to Employees' Provident Fund
narrower: Family Pensions
narrower: Leave Encashment Benefits
narrower: https://data.commonerllp.org/ontology/lmmha/3225-08-200

Machinery and Equipment
type: Concept
type: Minor Head
broader: Other Urban Development Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Gold Monetisation Scheme, 2015
type: Concept
created: 2016-12-15
type: Minor Head
broader: Internal Debt of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 818

Interest on Loans from Government of Korea (GoKR)
type: Concept
created: 2024-03-18
type: Minor Head
broader: Interest Payments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 1030-1031

Marketing of Oil
type: Concept
type: Minor Head
broader: Refining and Marketing of Oil and Gas
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Other Urban Development Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Agricultural Research and Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Research
narrower: Education
narrower: https://data.commonerllp.org/ontology/lmmha/4415-80-800

102 Coal Royalties
type: Concept
created: 2025-06-18
type: Minor Head
broader: Coal and Lignite
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 1058-1060

Monitoring Services
type: Concept
modified: 2019-03-19
type: Minor Head
deprecated: true
broader: Other Communication Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 926

Vigilance
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: Other Administrative Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on Vigilance Commissioner, Vigilance Tribunals, Vigilance Departments, Lokayukta/Up-Lokayukta/Lokpal etc.

Inspection Organisation
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Defence Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Works

Interest on Loans from Government of Spain.
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Welfare of Scheduled Tribes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Archives
type: Concept
type: Minor Head
broader: Art and Culture
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Security Printing Press, Hyderabad
type: Concept
source: LMMHA note 2, part4.htm
type: Minor Head
broader: Capital Outlay on Other Fiscal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divided into the following sub-heads:- (i) Management (ii) Land (iii) Buildings (iv) Plant and Machinery (v) Suspense and (vi) Other Expenditure.

Capital Outlay on Education, Sports, Art and Culture
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: General Education
narrower: Technical Education
narrower: Sports and Youth Services
narrower: Art and Culture
narrower: 107-Archaeological Survey of India
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Auxiliary Duties of Excise
type: Concept
source: LMMHA note 3, part1.htm
type: Minor Head
broader: Non-Shareable Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head is meant to record arrears of Auxiliary duties due upto 31.3.1976.

Grants under Proviso to Article 275of the Constitution
type: Concept
source: LMMHA note 1, part1e.htm
type: Minor Head
broader: Grants for Centrally Sponsored Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will be operated only in the books of the Union Territory Governments.

Other Loans
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6202-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sovereign Strategic Storage of Crude Oil
type: Concept
created: 2016-03-07
type: Sub-Major Head
broader: Capital Outlay on Petroleum
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 794

Petroleum Bonds
type: Concept
source: LMMHA note 1, part4g.htm
type: Minor Head
broader: Special Deposits and Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: A separate sub-head may be opened for different series of Bonds.

Research and Development Organisations
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0076
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Track Renewals
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Drugs and Pharmaceutical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Journals
type: Concept
type: Minor Head
broader: Television
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants in lieu of pension contributions
type: Concept
type: Minor Head
broader: Non-Plan Grants
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Air Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fees
type: Concept
created: 2017-06-30
type: Minor Head
broader: Goods and Services Tax Compensation Cess
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 859-862

Other Receipts
type: Concept
type: Minor Head
broader: Other Transport Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from Saudi fund for Development
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fines and Penalities
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0875-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Centre and Andhra Pradesh
type: Concept
type: Minor Head
broader: Inter State Settlement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans to States
type: Concept
created: 2017-01-06
type: Sub-Major Head
broader: Loans and Advances to State Governments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 824-834

Village and Small Industries.
type: Concept
type: Minor Head
broader: Loans for Central Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: Medium Irrigation-Non-Commercial
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Siddha
type: Concept
source: LMMHA note 10, part2b.htm
type: Minor Head
broader: Medical Education, Training and Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divided into the following sub-heads;

Pensionary charges in respect of High Court Judges
type: Concept
source: LMMHA note 8, part2.htm
type: Minor Head
broader: Civil
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Share of Small Saving Collections.
type: Concept
type: Minor Head
broader: Loans for Non-Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ex-gratia payments to bereaved families
type: Concept
type: Minor Head
broader: Floods, Cyclones etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Deposits
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2049-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Subsidy from General Revenues towards Dividend Relief and Other Concessions
type: Concept
source: LMMHA note 6, part1d.htm
type: Minor Head
broader: Strategic Lines
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will have the following sub-heads: -

Secretariat
type: Concept
source: LMMHA note 1, part2e.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3451
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: See Note (1) under "2052- Secretarial-General Services".

Loans from the Agency for International Development U.S.A
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ordinary Collections
type: Concept
type: Minor Head
broader: Gift Tax.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Management of Debt
type: Concept
source: LMMHA note 4, part2.htm
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes expenditure incurred in connection with issue of new loans and the sale of securities held in cash balance investment account.

NOIDAEPZ
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/5453
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Construction and Development

Amenities to Staff
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3225-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Defence
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/2071
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Army
narrower: Navy (9 )
narrower: Air Force

Drinking Water Supply
type: Concept
type: Minor Head
broader: Drought
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Regulation and Inspection
type: Concept
source: LMMHA note 2, part2d.htm
type: Minor Head
broader: Overseas Shipping
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on the Mercantile Marine Department responsible for the administration of Merchant shipping Act, and other enactments for the safe transport of cargo and passengers on the high seas.

Calamity Relief Fund
type: Concept
type: Sub-Major Head
broader: Relief on account of Natural Calamities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Transfer to Reserve Funds and Deposit Accounts-Calamity Relief Fund'.
narrower: Deduct - Amount met from Calamity Relief Fund.

Railway materials other than coal and coke
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1002-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Integrated Development of Small and Medium Towns
type: Concept
type: Sub-Major Head
broader: Urban Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Construction
narrower: Machinery and Equipment
narrower: Maintenance and Repairs
narrower: Assistance to Local bodies Corporations, Urban Development Authorities, Town Improvement Boards etc
narrower: Other expenditure

IGST on Import/Export of Goods and Services
type: Concept
created: 2017-06-30
type: Sub-Major Head
broader: Integrated Goods and Services Tax (IGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 859-862

Forest Conservation, Development and Regeneration
type: Concept
type: Minor Head
broader: Forestry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4415-06
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

004-Research/Research Development
type: Concept
created: 2012-06-13
type: Minor Head
broader: 2080- Defence Services-Research & Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Agricultural Land
type: Concept
created: 2015-05-07
type: Sub-Major Head
broader: Miscellaneous Tax Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/0031-01-101
narrower: Other Receipts
narrower: Share of net proceeds assigned to State/Union Territory Governments
was generated by: Inserted via Correction Slip Nos. 782-785

Maintenance and Repairs
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2217-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Fund for Control of Drug Abuse.
type: Concept
type: Minor Head
broader: Development and Welfare Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Comptroller and Auditor General of India
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: Audit
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Printing, Storage and Distribution of Forms
type: Concept
type: Minor Head
broader: Stationery and Printing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Old Age Pension Scheme.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2235-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on State Provident Funds
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2049-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Registration and other fees
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1052-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Machinery and Equipment
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense
type: Concept
type: Minor Head
broader: Television
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

07 Other Housing
type: Concept
created: 2012-06-13
type: Sub-Major Head
broader: Housing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Food, Storage and Warehousing
type: Concept
source: LMMHA note 1, part2c.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Food
narrower: https://data.commonerllp.org/ontology/lmmha/2408-02
scope note: This major head will be operated for the recording of expenditure of State Civil Supplies Department to the extent of their activities relating to procurement, storage and distribution of food grains and pulses. Expenditure on other activities of the State Civil Supplies Department will be recorded under the major head "3456-Civil supplies".
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State Highways
type: Concept
type: Sub-Major Head
broader: Roads and Bridges
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3054-03-052
narrower: https://data.commonerllp.org/ontology/lmmha/3054-03-102
narrower: Maintenance and Repairs
narrower: Roadworks
narrower: Suspense
narrower: Other expenditure

Appropriation to the Contingency Fund
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Appropriation to Contingency Fund
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Minor Ports
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Prime Minister's Office
type: Concept
type: Minor Head
broader: Council of Ministers
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4860-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Others
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Information and Publicity
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Machinery and Equipment
narrower: Buildings
narrower: Investments in Public sector and other undertakings
narrower: Other expenditure

General
type: Concept
type: Sub-Major Head
broader: Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Inet and Internet
type: Concept
type: Minor Head
broader: Local Telephone systems
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Cement and Non-Metallic Mineral Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Cement
narrower: https://data.commonerllp.org/ontology/lmmha/6854-60
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fringe Benefit Tax
type: Concept
created: 2012-06-13
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Collection under Fringe Benefit Tax
narrower: https://data.commonerllp.org/ontology/lmmha/0026-102
narrower: https://data.commonerllp.org/ontology/lmmha/0026-103
narrower: Surcharge
narrower: Receipt Awaiting Transfer to other Minor Heads
narrower: Primary Education Cess
narrower: Other Receipts
narrower: https://data.commonerllp.org/ontology/lmmha/0026-901
narrower: https://data.commonerllp.org/ontology/lmmha/0026-505
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 601-607

Special Central Government Securities issued against outstanding balances of Small Savings as on 31-3-99
type: Concept
type: Minor Head
broader: Day Treasury Bills
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Special Projects
type: Concept
type: Minor Head
broader: Defence Services-Air Force
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Reserve Bank Suspense-Central Accounts Office
type: Concept
source: LMMHA note 7, part4j.htm
type: Minor Head
broader: Suspense Accounts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head is credited by the Principal Accounts Office etc at the time of issuing advices to the Reserve Bank of India, Central Accounts Section , Nagpur to effect transfer from the balances of Central Government (Civil) to that of the State Government (except J&K and Sikkim Governments) in connection with payment of loans, grants-in-aid, State Government share of Income-Tax, Union Excise duty etc. by debiting the concerned heads in their books. This Suspense head will be cleared by means of a minus credit by per contra credit to the head "8675- Deposits with Reserve Bank- Central Civil" on receipt subsequently of the clearance memo from the Reserve Bank of India, Central Accounts Section, Nagpur. At the time of repayment of loan and payment of interest thereon by the State Government, the State Accountant General advises the Reserve Bank of India, Central Accounts Section, Nagpur with a copy to the Principal Accounts office of the Ministry/Department concerned. On receipt of the advice the Central Accounts Office of the Reserve Bank of India, Nagpur debits the balances of State Government and passes on the credit to the Central Government under intimation to the Principal Accounts Office concerned .On receipt of the copy of the advice from the Accountant General and/or the intimation from Central Accounts Office of the Reserve Bank of India, the Principal Accounts Office credits the appropriate loan/interest head by contra debit to 'Reserve Bank Suspense - Central Accounts Office'. On receipt of clearance memo from the Reserve Bank, the Principal Accounts Office links it with the copy of the advice from the A.G. and /or intimation from the Reserve Bank and clears the suspense head by "minus " debit by per contra debit to the head "8675 Deposits with the Reserve Bank - Central Civil" by means of a Transfer Entry. The State Accountant General debits this suspense head on receipt of copy of advice from the Principal Accounts Office of the Union Ministry/ Departm…

Swarnajayanti Gram Swarozgar Yojana
type: Concept
type: Minor Head
broader: Self Employment Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Apportionment of IGST-Transfer-in of Tax Component to UTGST
type: Concept
created: 2017-06-19
type: Minor Head
broader: Union Territory Goods and Services Tax (UTGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Research and Development
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Mahanagar Telephone Nigam Ltd. for network (Telex) utilisation.
type: Concept
type: Minor Head
broader: Telegraphs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Coastal Shipping
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans from the Government of Iraq
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Archaeological Survey
type: Concept
source: LMMHA note 4, part2b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2205
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Manufacture
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Iron and Steel Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Research and Development
narrower: https://data.commonerllp.org/ontology/lmmha/4852-02-190
narrower: Other Expenditure

Interest Income on Balance PLI Funds/corpus as on 31-10-2009 from central Government (2)
type: Concept
created: 2012-10-26
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8016
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Other Establishments
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: District Administration
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will include sub-divisional establishment.

Ex-gratia pension
type: Concept
type: Minor Head
broader: Provident Fund, Pension and Other Retirement Benefits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Construction
type: Concept
type: Minor Head
broader: Other Urban Development Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Water Tanks
type: Concept
type: Minor Head
broader: Surface Water
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6407-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Additional Excise Duties on Textiles and Textile Articles
type: Concept
type: Minor Head
broader: Non-Shareable Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Social Welfare
type: Concept
type: Sub-Major Head
broader: Loans for Social Security and Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/6235-02-101
narrower: Child Welfare
narrower: Women's Welfare
narrower: Welfare of aged, infirm and destitute
narrower: Prohibition
narrower: Correctional Services
narrower: Ex-gratia payments to Indian Nationals for properties seized by Pakistan during and after 1965 conflict
narrower: https://data.commonerllp.org/ontology/lmmha/6235-02-190
narrower: Loans to Voluntary Organisations
narrower: Other Programmes
narrower: Other Loans

Other expenditure
type: Concept
type: Minor Head
broader: Solar
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

901- Share of net proceeds assigned to States (2)
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0044
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Loans as advance Plan Assistance for relief on account of Natural calamities
type: Concept
source: LMMHA note 8, part4e.htm
type: Minor Head
broader: Loans for State Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Loans as advance plan Assistance for drought relief will be adjusted under a distinct sub-head "Drought relief.

Education
type: Concept
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans for Central Plan Schemes
type: Concept
type: Minor Head
broader: Interest from State Governments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-payment from ACSPF for accident compensation
type: Concept
type: Minor Head
broader: Miscellaneous-Working expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Stores
type: Concept
type: Minor Head
broader: Defence Services-Army
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Amount met from Railway Pension Fund
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
type: Minor Head
broader: Agricultural Land
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans for Non-Plan Schemes
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0049-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deposits of Shipping Development Fund
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8342
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Chemical and Pharmaceutical Industries
type: Concept
type: Sub-Major Head
broader: Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Chemicals and Pesticides
narrower: https://data.commonerllp.org/ontology/lmmha/2852-05-206

Other expenditure
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts.
type: Concept
type: Minor Head
broader: Public Service Commission
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Amount transferred from revenue
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Space Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Biomass
type: Concept
type: Minor Head
broader: Bio-energy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Doubling
type: Concept
type: Minor Head
broader: Traffic Facilities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Credits or recoveries
type: Concept
type: Minor Head
broader: Provident Fund, Pension and Other Retirement benefits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans from the O.P.E.C. Special Fund
type: Concept
type: Minor Head
broader: Interest on External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

101-Sale of water for irrigation purposes
type: Concept
created: 2012-06-13
type: Minor Head
broader: 0701-Medium Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Direction and Administration
type: Concept
type: Minor Head
broader: Capital Outlay on Meteorology
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for State/Union Territory Plan Schemes
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6004
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Block Loans
narrower: Loans as Advances Plan Assistance for relief on account of Natural Calamities
narrower: Loans against External Assistance received in kind
narrower: 1984-89 State Plan Loans Consolidated in terms of recommendations of the 9th Finance Commission '.

Public Health
type: Concept
type: Sub-Major Head
broader: Medical and Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/2210-06-003
narrower: Prevention and Control of diseases
narrower: Prevention of food adulteration
narrower: Drug Control
narrower: Manufacture of Sera/Vaccine
narrower: https://data.commonerllp.org/ontology/lmmha/2210-06-107
narrower: Public Health Education
narrower: https://data.commonerllp.org/ontology/lmmha/2210-06-113
narrower: Other Systems
narrower: Other expenditure

Tax on Transfer of property goods involved in the execution of "Works Contract Act, 1985".
type: Concept
type: Minor Head
broader: Taxes on Sales, Trade etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

109 – Post Office Time Deposits (5 year), 1981.
type: Concept
created: 2012-06-13
type: Minor Head
broader: 8001-National Savings Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

General
type: Concept
type: Sub-Major Head
broader: Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2852-80-001
narrower: Industrial Productivity
narrower: Tariff and Price Regulation
narrower: https://data.commonerllp.org/ontology/lmmha/2852-80-800

Deposits of State Housing Boards
type: Concept
type: Minor Head
broader: Deposits of Local Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Women's Welfare
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Trust Interest Account
type: Concept
source: LMMHA note 2, part4i.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8445
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record interest realised on Government securities of contractors etc. pending distribution thereof to the Depositors.

Common Facilities
type: Concept
type: Minor Head
broader: Atomic Energy Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

799-Suspense
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2700
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Gratuitous Relief
type: Concept
type: Minor Head
broader: Drought
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense Accounts (Telecommunication)
type: Concept
source: LMMHA note 1, part4j.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Pay and Accounts Office Suspense
narrower: Accountant General Suspense
narrower: Railway Account Suspense
narrower: Defence Accounts Suspense
narrower: Public Sector Bank Suspense
narrower: Reserve Bank Suspense
narrower: Provident Fund Suspense
narrower: Other Miscellaneous Suspense items
narrower: Postal Account Suspense
narrower: Miscellaneous Suspense
narrower: 138 – Other Nominated Banks (Private Sector Banks) Suspense
scope note: Please see Note (1) below major head "8659-Suspense Accounts (Defence)".
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Badarpur Thermal Power Station.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2801-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Anthropological Survey
type: Concept
type: Minor Head
broader: Art and Culture
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Purchase of Opium etc.
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: State Excise
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Direction and Administration
type: Concept
type: Minor Head
broader: Elementary Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rent and Catering Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1452
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Nuclear Power Generation
type: Concept
type: Minor Head
broader: Loans for Power Projects
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other receipts
type: Concept
source: LMMHA note 3, part1d.htm
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will include receipts towards issue of capital under the Capital Issues (Control) Act, 1947. Receipts on account of Emergency Risks (Goods) Insurance Schemes / Emergency Risks (Undertakings) Insurance Scheme / War Risks (Marine Hulls ) Reinsurance Scheme / Emergency Risks (Factories) Insurance Scheme may be recorded under distinct sub-heads under this minor head.

Distribution of Nutritious food and Beverages
type: Concept
type: Minor Head
broader: Nutrition
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

06- Border area development
type: Concept
created: 2012-06-13
type: Sub-Major Head
broader: Other Special Areas programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Technical Schools
type: Concept
source: LMMHA note 1, part2b.htm
type: Minor Head
broader: Technical Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Machinery and Equipment
type: Concept
source: LMMHA note 8, part2.htm
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Interest on loan component of the value of Assets of the Department of Telecommunication transferred to MTNL.
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1225-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Centre for Advanced Technology
type: Concept
type: Minor Head
broader: Atomic Energy Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tax on the Transfer of rights to use any goods for any purpose Act,1985.
type: Concept
type: Minor Head
broader: Taxes on Sales, Trade etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Loans for Minor Irrigation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other expenditure
type: Concept
type: Minor Head
broader: Other Social Security and Welfare programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Tax on purchase of Sugarcane
type: Concept
source: LMMHA note 3, part1.htm
type: Minor Head
broader: Taxes on Sales, Trade etc.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: In States, where such receipts are levied under the Sales Tax Act, the same will be recorded under the minor head "State Sales Tax". These minor heads are intended to record receipts from taxes levied under separate legislations.

Electronic Voting Machines
type: Concept
created: 2016-10-31
type: Minor Head
broader: Elections
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 814

Direction and Administration
type: Concept
type: Minor Head
broader: Diesel/Gas Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Workshop Facilities
type: Concept
type: Minor Head
broader: Capital Outlay on Road Transport
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fishing Harbour and Landing Facilities
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4405
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Miscellaneous Suspense
type: Concept
source: LMMHA note 6, part4j.htm
type: Minor Head
broader: Suspense Accounts (Telecommunication)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please see Note (6) below major head "8659-Suspense Accounts (Defence)".

Other Expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4853-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans from Asian Infrastructure Investment Bank (AIIB)
type: Concept
created: 2018-02-07
type: Minor Head
broader: Interest Payments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 882

Direction and Administration
type: Concept
type: Minor Head
broader: Desert Development Programme
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: Loans for Family Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Adjusting Account with Telecommunications
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

107 Other Electrical Works
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Machinery and Equipment
type: Concept
type: Minor Head
broader: Integrated Development of Small and Medium Towns
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from the Government of Iraq
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Departmental working of Forest Coupes and Depots
type: Concept
type: Minor Head
broader: Forestry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans from the Government of Japan
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4853-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments of National Small Savings Fund
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Investment in Special Central Government Securities issued against outstanding balances of Small Savings as on 31-3-1999
narrower: Investment in Special Central Government Securities issued against net collections of Small Savings from 1-4-1999
narrower: Investment in Special State Government Securities
narrower: https://data.commonerllp.org/ontology/lmmha/8007-104
narrower: Investment under other instruments
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Jawahar Gram Samridhi Yojan'
type: Concept
type: Minor Head
broader: National Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

108 – National Calamity Contingent Duty (8)
type: Concept
created: 2012-06-13
type: Minor Head
broader: Union Excise Duties
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Assistance from the Government of Federal Republic of Germany
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Development of Pulses
type: Concept
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants to Prasar Bharti
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Space Science
type: Concept
type: Minor Head
broader: Capital Outlay on Space Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

120-Guarantee Redemption Fund - Investment Account
type: Concept
created: 2012-06-13
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Sukanya Samriddhi Account
type: Concept
created: 2016-03-09
type: Minor Head
broader: 8001-National Savings Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 795

Auxiliary Forces
type: Concept
source: LMMHA note 1, part1b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0076
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Ordnance Stores (2) Clothing Stores (3) Mechanical transport vehicles and connected stores, recoveries on account of services rendered by M.T. units to Non-Military Depts., and others. Total Sub-Head C D. Medical and veterinary stores Sale proceeds of surplus etc., stores, value of stores issued on payment and other miscellaneous receipts. E. Engineer stores (E.S.Ds.) - Sale proceeds of surplus, etc., stores, value of stores issued on payment and other miscellaneous receipts.

Special Protection Group
type: Concept
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Advance Deposits for Japanese grants aided project
type: Concept
source: LMMHA note 9, part4i.htm
type: Minor Head
broader: Other Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Each Japanese Grants aided Project will be shown as sub-head as Trust Account No……….. (JPY) …………etc.

Development of Border Areas.
type: Concept
type: Minor Head
broader: Grants for Special Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Patent Fees
type: Concept
type: Minor Head
broader: Other General Economic Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other relief measures
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6235-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Civil Supplies
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Other Receipts
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Postal Advances
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/8553-00-101
narrower: https://data.commonerllp.org/ontology/lmmha/8553-01
narrower: Special Post Office Insurance Fund Advance
narrower: Advance paid to SBI Funds Management Company Ltd. for investment of Rural Postal Life Insurance Funds
narrower: Advance paid to UTI Asset Management Company Ltd. for investment of Postal Life Insurance Funds
narrower: Advance paid to UTI Asset Management Company Ltd. for investment of Rural Postal Life Insurance Funds
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Centre for Training in disaster preparedness
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Social Security and Welfare
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Rehabilitation
narrower: Other Social Security and Welfare Programmes
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Centrally Sponsored Schemes
type: Concept
created: 2017-01-06
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/6004
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 824-834

Village and Small Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/0851-00-101
narrower: Small Scale Industries
narrower: Handloom Industries
narrower: https://data.commonerllp.org/ontology/lmmha/0851-00-104
narrower: Khadi and Village Industries
narrower: Coir Industries
narrower: Sericulture Industries
narrower: Powerloom Industries
narrower: Other Village Industries
narrower: Other Receipts
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Navy Reservists
type: Concept
type: Minor Head
broader: Defence Services-Navy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Repayment of loans-Railway Revenue Reserve Fund
type: Concept
modified: 2012-06-13
type: Minor Head
deprecated: true
broader: Repayment of Loans taken from General Revenues
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was invalidated by: Deleted via Correction Slip No. 388

State Disaster Mitigation Fund
type: Concept
created: 2021-06-01
type: Sub-Major Head
broader: Relief on account of Natural Calamities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 957-963

Capital Reserve Funds
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/8118-00-101
narrower: Telecommunication Capital Reserve Fund
narrower: https://data.commonerllp.org/ontology/lmmha/8118-00-106
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Drug Manufacture
type: Concept
source: LMMHA note 3, part1c.htm
type: Minor Head
broader: Urban Health Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will include receipts from departmentally run drug manufacturing concerns. Distinct sub-heads with suitable detailed heads thereunder may be opened for each concern.

Loans for other Rural Development programmes
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/6515-00-101
narrower: Community Development
narrower: https://data.commonerllp.org/ontology/lmmha/6515-00-103
narrower: https://data.commonerllp.org/ontology/lmmha/6515-00-800
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest from Cultivators
type: Concept
type: Minor Head
broader: Other Interest receipts of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Education and Training
type: Concept
type: Minor Head
broader: Police
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the Government of Hungarian People's Republic
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Arecaunut
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Estuarine/Brackish Water Fisheries
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4405
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Advance Payments
type: Concept
type: Minor Head
broader: Gift Tax.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Ladakh Autonomous Hill Development Council
type: Concept
type: Sub-Major Head
broader: Capital Outlay on other Special Areas Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Credits or recoveries
type: Concept
type: Minor Head
broader: Miscellaneous-Working expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Air Force
type: Concept
source: LMMHA note 9, part2.htm
type: Minor Head
broader: Defence
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will have the following Sub-heads. 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'.

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Rubber
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
source: LMMHA note 1, part2e.htm
type: Minor Head
broader: General Administration
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: See Notes (1) below the major head "3201 Postal Services". This minor head will also include expenditure relating to General Manager (Projects) and their Administrative offices under distinct sub- heads.

Defence
type: Concept
source: LMMHA note 2, part4j.htm
type: Minor Head
broader: Remittances into Banks/ Treasuries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These minor heads will be divided into two sub-heads :-

Coffee
type: Concept
type: Sub-Major Head
broader: Loans for Plantations
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and other Undertakings
narrower: Other Loans

Microwave Radio Relay systems
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5225-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Equipments
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4076-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Interest on Loans-Railway Revenue Reserve Fund
type: Concept
type: Minor Head
broader: Repayment of Loans taken from General Revenues
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Railway Pension Fund-Commercial Lines
type: Concept
source: LMMHA note 2, part4h.htm
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: These funds has been set up to even out the fluctuating burden of pension payments over the years, that will otherwise arise.

Paper and Newsprint
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Consumer Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Research and Development
narrower: Investments in Public Sector and other Undertakings
narrower: Other Expenditure

Handicraft Industries
type: Concept
type: Minor Head
broader: Loans for Village and Small Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Forestry
type: Concept
type: Sub-Major Head
broader: Forestry and Wild Life
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2406-01-001
narrower: https://data.commonerllp.org/ontology/lmmha/2406-01-003
narrower: Research
narrower: Survey and Utilization of Forest Resources
narrower: Statistics
narrower: Communications and Buildings
narrower: Forest Conservation, Development and Regeneration
narrower: Social and Farm Forestry
narrower: https://data.commonerllp.org/ontology/lmmha/2406-01-105
narrower: Expenditure on management of Ex- Zamindari Forest Estates
narrower: Departmental working of Forest Coupes and Depots
narrower: Rasin and Turpentine Factories
narrower: Assistance to Public Sector and Other Undertakings
narrower: Other expenditure

Interest from Public Sector and other Undertakings
type: Concept
source: LMMHA note 8, part1b.htm
type: Minor Head
broader: Other Interest receipts of Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes interest on debentures.

Fees for quality control grading of Agricultural products
type: Concept
type: Minor Head
broader: Other Agricultural Programmes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Broadcasting
type: Concept
source: LMMHA note 1, part2b.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2221-01
narrower: Television
narrower: General
scope note: 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: -
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Repairs and Maintenance of Permanent Way and Works
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Establishment in offices
narrower: Maintenance of permanent way
narrower: Maintenance of Bridge work and Tunnels including over/under bridges
narrower: Maintenance of Service buildings (other than staff quarters and Welfare buildings)
narrower: Water Supply, Sanitation and Roads (Other than staff quarters and welfare buildings)
narrower: Other repairs and maintenance
narrower: Special repairs pertaining to breaches, accidents including special revenue work
narrower: https://data.commonerllp.org/ontology/lmmha/3002-02-129

Assistance from UNFPA
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

101- Special Railway Safety Fund (Commercial)
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8230
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Defence Accounts Suspense
type: Concept
type: Minor Head
broader: Suspense Accounts (Telecommunication)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Cement
type: Concept
type: Sub-Major Head
broader: Loans for Cement and Non-Metallic Mineral Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and other undertakings
narrower: Other Loans

Marketing Facilities
type: Concept
type: Minor Head
broader: Marketing and quality control
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Training
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Demonstration
type: Concept
type: Minor Head
broader: Wind
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Maintenance and Repairs
type: Concept
type: Minor Head
broader: Bombay Building Repairs and Reconstructions Scheme
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: External Affairs
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Purchase of Silver
type: Concept
type: Minor Head
broader: Capital Outlay on Currency, Coinage and Mint
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and other undertakings
type: Concept
type: Minor Head
broader: Loans for Other Scientific Research
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

05 General Pool Accommodation
type: Concept
created: 2012-06-13
type: Sub-Major Head
broader: Housing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Machinery and Equipment
type: Concept
type: Minor Head
broader: Major Irrigation-Commercial
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Incomes on Investments of Rural PLI Funds
type: Concept
created: 2012-10-26
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/8016
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Receipts from Tourists Transport
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1452
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Medical Education, Training and Research
type: Concept
source: LMMHA note 4, part2b.htm
type: Sub-Major Head
broader: Medical and Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Ayurveda
narrower: Homeopathy
narrower: https://data.commonerllp.org/ontology/lmmha/2210-05-103
narrower: Siddha
narrower: Allopathy
narrower: Other Systems
scope note: 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.

Hospitality and Entertainment Expenses
type: Concept
type: Minor Head
broader: Miscellaenous Working Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Transfer amount to major Head 3004-Open Line Works (Revenue Works) from which expenditure is met
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5003
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Minor Head
broader: Chemical and Pesticides Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Maintenance of service buildings (other than staff quarters and Welfare buildings)
type: Concept
type: Minor Head
broader: Repairs and Maintenance of permanent Way and Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6202-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fees and Fines etc.
type: Concept
source: LMMHA note 5, part1c.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0210-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Will include licence fees, fines etc. under Drug Control Acts and Prevention of Food Adulteration Acts etc. realised by Public Health authorities.

Commission from India Post Payment Bank
type: Concept
created: 2018-02-13
type: Minor Head
broader: Postal Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 884

Communications and Buildings
type: Concept
type: Minor Head
broader: Forestry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

107 – Compensation to meet revenue loss on introduction of VAT
type: Concept
created: 2012-06-13
type: Minor Head
broader: Grants-in-aid to Union Territory Governments with Legislature
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

General
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Investments in Public Sector and other Undertakings
narrower: Other expenditure

127 - Prarambhik Shiksha Kosh
type: Concept
created: 2012-06-13
type: Minor Head
broader: Development and Welfare Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Loans for Engineering Industries
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Electrical Engineering Industries
narrower: Other Industrial Machinery Industries
narrower: https://data.commonerllp.org/ontology/lmmha/6858-03
narrower: Other Engineering Industries
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Suspense Accounts
type: Concept
source: LMMHA note 1, part4j.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Pay and Accounts Office-Suspense
narrower: https://data.commonerllp.org/ontology/lmmha/8658-00-102
narrower: Cash settlement Suspense Account
narrower: https://data.commonerllp.org/ontology/lmmha/8658-00-108
narrower: Reserve Bank Suspense-Headquarters
narrower: Reserve Bank Suspense-Central Accounts Office
narrower: Departmental adjusting account
narrower: https://data.commonerllp.org/ontology/lmmha/8658-00-112
narrower: https://data.commonerllp.org/ontology/lmmha/8658-00-113
narrower: External Assistance Suspense
narrower: Suspense Account for purchases etc. abroad
narrower: https://data.commonerllp.org/ontology/lmmha/8658-00-116
narrower: Transactions on behalf of the Reserve Bank
narrower: Additional Wages Deposit Suspense Account
narrower: Additional Dearness Allowance Deposit Suspense Account (old)
narrower: Additional Dearness Allowance Deposit Suspense Account (new)
narrower: A.I.S Officers' Group Insurance Scheme
narrower: Payments on behalf of Central claims organisation-Pension and Provident Fund
narrower: Broadcasting Receiver Licence Fee Suspense
narrower: https://data.commonerllp.org/ontology/lmmha/8658-00-127
narrower: Material Purchase settlement suspense Account
narrower: https://data.commonerllp.org/ontology/lmmha/8658-00-134
narrower: Cash Settlement between Accountant General, Sikkim and other State Accountants General.
narrower: Customs Receipts awaiting transfer to the Receipt Head
narrower: 138 – Other Nominated Banks (Private Sector Banks) Suspense
narrower: https://data.commonerllp.org/ontology/lmmha/8658-139
narrower: GST Refunds made by Centre on Behalf of States/UTs
scope note: This major head will be operated by Central Government Ministries/Departments (excepting Defence, Railways, Posts and Telecommunications), State Governments and Union Territories Governments/Administrations. The amounts placed under various suspense minor heads below this major head will be cleared by minus debit or minus credit as the case may be.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Naval Fleet
type: Concept
type: Minor Head
broader: Navy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and other undertakings
type: Concept
type: Minor Head
broader: Loans for Foreign Trade Export Promotion
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Thermal Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Nutrition and Subsidiary Food
type: Concept
type: Minor Head
broader: Food Storage and Warehousing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Gazetter and Statistical Memoirs
type: Concept
type: Minor Head
broader: Surveys and Statistics
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Urban Health Services-Other systems of medicine
type: Concept
source: LMMHA note 6, part2b.htm
type: Sub-Major Head
broader: Medical and Public Health
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Ayurveda
narrower: https://data.commonerllp.org/ontology/lmmha/2210-02-102
narrower: Unani
narrower: Siddha
narrower: Other Systems
scope note: 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'.

Telecommunication Systems
type: Concept
created: 2019-03-19
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3225
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 926

Criminal Courts
type: Concept
type: Minor Head
broader: Administration of Justice
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deposits for purchases etc, abroad
type: Concept
source: LMMHA note 8, part4i.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8443
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Amounts deposited in respect of purchase and procurements under foreign Credit/Loan agreements are adjusted under a sub-head "Purchases under Credit/Loan agreements", while those relating to other purchase and procurements, viz. through the I.S.M. etc. are taken to a sub-head "Other purchases." Suitable detailed heads may be opened for each Credit/Loan agreements wherever necessary. Another sub-head "Miscellaneous" is intended to account for the rupee deposits made by the State Electricity Boards on account of inspection charges.

Interest on 14 Day Treasury Bills.
type: Concept
type: Minor Head
broader: Interest on Internal Debt.
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4860-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans to Public Sector and other Undertakings
type: Concept
type: Minor Head
broader: Loans for Family Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Taxes on Goods and Passengers
type: Concept
source: LMMHA note 1, part1.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Tolls on Roads
narrower: Tax Collections - Passenger Tax
narrower: Tax Collection - Goods Tax.
narrower: https://data.commonerllp.org/ontology/lmmha/0042-00-106
narrower: https://data.commonerllp.org/ontology/lmmha/0042-00-800
scope note: This major head will cover the Taxes on goods and passengers carried by Road or Inland Water-Way only.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Compensation for loss of revenue arising out of implementation of GST
type: Concept
created: 2018-01-01
type: Minor Head
broader: Grants-in-aid to State Governments (l)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 879

Cost of one Rupee note forms
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2046
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Credits or recoveries
type: Concept
type: Minor Head
broader: Staff Welfare and Amenities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Navy
type: Concept
source: LMMHA note 1, part2.htm
type: Minor Head
broader: Defence Services-Navy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Pay and allowances of Navy personnel are recorded under this minor head.

Assistance to Housing Boards, Corporations etc
type: Concept
source: LMMHA note 3, part2b.htm
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Centre and Tamil Nadu
type: Concept
type: Minor Head
broader: Inter State Settlement
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Canteen and Other staff amenities
type: Concept
type: Minor Head
broader: Staff Welfare and Amenities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Listeners' Research
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2221-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Advance apportionment from IGST
type: Concept
created: 2018-03-31
type: Minor Head
broader: State Goods and Services Tax (SGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 895

Direction and Administration
type: Concept
type: Minor Head
broader: Stationery and Printing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

111 – Sarva Shiksha Abhiyan
type: Concept
created: 2012-06-13
type: Minor Head
broader: General Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Elementary Education
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6202-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Centrally Sponsored Schemes
type: Concept
created: 2017-01-06
type: Sub-Major Head
broader: Grants-in-aid to State Governments (l)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 824-834

North Eastern Areas
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

190 Investment In Government Commercial Undertaking-Other Public Sector Undertakings
type: Concept
created: 2012-06-13
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Other Loans
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6217-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Regulation and Inspection
type: Concept
source: LMMHA note 2, part2d.htm
type: Minor Head
broader: Coastal Shipping
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on the Mercantile Marine Department responsible for the administration of Merchant shipping Act, and other enactments for the safe transport of cargo and passengers on the high seas.

Telecommunication and Electronic Industries
type: Concept
type: Sub-Major Head
broader: Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/2852-07-101
narrower: Electronics
narrower: Other expenditure

Police
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Police supplied to other Governments
narrower: Police supplied to other parties
narrower: Fees, Fines and Forfeitures
narrower: Receipts under Arms Act
narrower: Receipts of state-Head-quarters Police
narrower: Delhi Police.
narrower: Other Receipts
narrower: Sashastra Seema Bal
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

National Compensatory Afforestation Fund (NCAF)
type: Concept
created: 2018-07-03
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 911

Telegraphs
type: Concept
type: Minor Head
broader: Operation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Forestry and Wild Life
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Forestry
narrower: Environmental Forestry and Wild Life
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Transmitters
type: Concept
source: LMMHA note 1, part4b.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4221-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Divide into the sub-heads (a) Building and (b) Equipment

National Capital Region
type: Concept
type: Sub-Major Head
broader: Urban Development
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Receipts from Municipalities/Corporations etc.
narrower: Other Receipts

Investments of net Postal Life Insurance Fund (PLIF) accretions from 1st day of November, 2009 onwards (2)
type: Concept
created: 2012-10-26
type: Sub-Major Head
broader: Investments of Post Office Insurance Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 725-737

Special Projects
type: Concept
type: Minor Head
broader: Air Force
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Receipts
type: Concept
source: LMMHA note 2, part1.htm
type: Minor Head
broader: Stamps-Judicial
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Includes fines, penalties, adjudication fees and Composition duty.

Other expenditure
type: Concept
source: LMMHA note 3, part2b.htm
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will record expenditure on prevention of cattle epidemic and other miscellaneous expenditure not identifiable with other sub-major/minor heads.

Guarantee Redemption Fund
type: Concept
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fees (3)
type: Concept
created: 2017-06-19
type: Minor Head
broader: Integrated Goods and Services Tax (IGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Payment of agency charges to Public Sector Banks
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8008-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investment in Public sector and other Undertakings
type: Concept
type: Minor Head
broader: Other Engineering Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Posts
type: Concept
type: Minor Head
broader: Departmental Balances
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Postal Cheques
type: Concept
source: LMMHA note 3, part4j.htm
type: Minor Head
broader: Cheques and Bills
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: The minor head will be divided into following sub-heads : These sub-heads are further divided into two detailed heads -

Assistance to other Institutions
type: Concept
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans to Union Territory (with Legislature) Schemes
type: Concept
created: 2017-01-06
type: Sub-Major Head
broader: Loans and Advances to Union Territory Governments with Legislature
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 824-834

Workmen's and Other compensation claims
type: Concept
type: Minor Head
broader: Miscellaenous Working Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: Television
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Disaster Management
type: Concept
created: 2021-06-01
type: Sub-Major Head
broader: Relief on account of Natural Calamities
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 957-963

Payments against collection of Cess
type: Concept
type: Minor Head
broader: Spices
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Family Welfare
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Training
narrower: https://data.commonerllp.org/ontology/lmmha/2211-00-004
narrower: Rural Family Welfare Services
narrower: https://data.commonerllp.org/ontology/lmmha/2211-00-102
narrower: Maternity and Child Health
narrower: https://data.commonerllp.org/ontology/lmmha/2211-00-104
narrower: https://data.commonerllp.org/ontology/lmmha/2211-00-105
narrower: Mass Education
narrower: Selected area Programmes (including India population project)
narrower: https://data.commonerllp.org/ontology/lmmha/2211-00-109
narrower: Assistance to Public sector and other undertakings
narrower: Other Services and Supplies
narrower: International Co-operation
narrower: https://data.commonerllp.org/ontology/lmmha/2211-00-800
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Research and Development
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4854-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Loans for Animal Husbandry
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Cattle and Buffalo Development
narrower: https://data.commonerllp.org/ontology/lmmha/6403-00-103
narrower: Sheep and Wool Development
narrower: Piggery Development
narrower: https://data.commonerllp.org/ontology/lmmha/6403-00-106
narrower: Fodder and Feed Development
narrower: https://data.commonerllp.org/ontology/lmmha/6403-00-109
narrower: Loans to Public Sector and other undertakings
narrower: Loans to animal Husbandry Cooperatives
narrower: https://data.commonerllp.org/ontology/lmmha/6403-00-800
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Schemes of North Eastern Council
type: Concept
type: Minor Head
broader: Grants for Special Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Extension and Training
type: Concept
type: Minor Head
broader: Capital Outlay on Animal Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Employment News
type: Concept
type: Minor Head
broader: Others
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Water Conservation
type: Concept
created: 2012-06-13
type: Minor Head
broader: Loans for Soil and Water Conservation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 637-654

Anti-sea Erosion Projects
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/4711
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/4711-02-001
narrower: Land
narrower: Machinery and Equipment
narrower: Civil Works
narrower: https://data.commonerllp.org/ontology/lmmha/4711-02-799
narrower: https://data.commonerllp.org/ontology/lmmha/4711-02-800

Petroleum
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Exploration and Production of Crude Oil and Gas
narrower: Refining and Marketing of Oil and Gas
narrower: General
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Establishment in offices
type: Concept
type: Minor Head
broader: Repairs & Maintenance of Plant and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Payment to the Government of United Kingdom for the purchase of Sterling ANNUITIES
type: Concept
source: LMMHA note 1, part4.htm
type: Minor Head
broader: Capital Outlay on Miscellaneous General Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Prior to 1-4-55, the Government of India used to purchase annuities from the Government of United Kingdom for meeting the liabilities in respect of sterling pensions. With effect from 1-4-55, this liability was finally taken over by the Government of United Kingdom who in turn repaid to the Government of India, in 10 equal instalments the balance of the principal portion of the debt in respect of annuities remaining outstanding on 31-3-1955 after deducting the capital value of the estimated future cost of the sterling pensions and other liabilities transferred to them with interest thereon. These arrangements necessitated certain financial adjustments in the books of the Central and State/Union Territory Governments as follows: In the books of Central Government: The Central Government's portion of the liability on the sterling pensions transferred to U.K. will be split up between Civil, Defence, Posts and Telegraphs and Railway Departments in the ratio of the amount debited to revenue in equated instalments over a period of 30 years w.e.f. 1-4-55 assuming the same rate of interest as in the case of the annuities purchased from the U.K. under the earlier arrangement. These equated payments will be debited to the appropriate heads opened for the purpose under the relevant major heads accommodating the pensionary liability of the departments concerned by contra credit to the heads:- Equated payment of sterling pension recovered from other Departments/State Governments. Interest portion of equated payments on account of write back of capital value of annuities in purchase of sterling pensions below the head “0049- Interest Receipts-60-Other interest receipts of Central Government-Other receipts” (in respect of interest portion). In the Books of States/Union Territories: The share of the sterling pensions etc. will be repaid by them to the centre in annual equated instalments over a period of 30 years, assuming the same rate of interest as for the annuities. These payme…

Others
type: Concept
type: Sub-Major Head
broader: Capital outlay on Cement and Non-metallic Mineral Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Research and Development
narrower: Investments in Public sector and other undertakings
narrower: Other Expenditure

Crop Husbandry
type: Concept
type: Sub-Major Head
broader: Agricultural Research and Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: Research
narrower: Assistance to other Institutions
narrower: Assistance to I.C.A.R
narrower: Education
narrower: Other expenditure

Cash Balance Investment Account
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Cash Balance Investment Account
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Security Deposits made by Government
type: Concept
source: LMMHA note 1, part4j.htm
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/8674
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This head is sub-divided into (a) Security amounts deposited with Courts Security deposits made by Government departments to Higher/Appellate Courts to obtain 'Stay orders' on the decree awarded by Lower Courts (the amounts of such deposits being equivalent to or related to the decretal amounts), as a condition precedent to the grant of such stay orders on the lower court's decree, will be recorded under this sub head. Amounts deposited in Supreme Court of India as security for the costs of respondents in Appeals filed by Governments against the decision of High Courts, will also be recorded under this sub-head. Suitable detailed heads may be opened to indicate the nature of the case. (b) Security Deposits with (name of the organisation) Security Deposits made by Government with the statutory organisations like State Electricity Boards, Corporations, Municipalities etc. in terms of Ministry of Finance O.M.NO. F.8(1) -E.II.A/68 dated 24th July, 1968 (G.I. Decision No. 3 below para 258 to GFRs) shall be recorded under this sub head by indicating the name of the organisation.

Rehabilitaion of repatriates from other countries
type: Concept
type: Minor Head
broader: Rehabilitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Rural water supply Programmes
type: Concept
source: LMMHA note 2, part2b.htm
type: Minor Head
broader: Water Supply
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This minor head will be sub-divided into the following sub-Heads:

Loans from the Govt. of Sweden
type: Concept
type: Minor Head
broader: External Debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Women's Welfare
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Sale of manures and fertilisers
type: Concept
type: Minor Head
broader: Crop Husbandry
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Training
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Purchase of Gold
type: Concept
type: Minor Head
broader: Capital Outlay on Currency, Coinage and Mint
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Investments in public sector and other undertakings
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6215-02
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Construction
type: Concept
source: LMMHA note 1, part4.htm
source: LMMHA note 4, part4.htm
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: This Major Head and the Minor Head 'Construction' thereunder is intended to record the Capital expenditure by Public Works Department on all non-residential buildings in respect of the following categories: - Functions/Organisations covered by the major/sub-major heads falling in the sector "General Services" except the "India Security Press", "Currency Note Press", "Bank Note Press", "Security Paper Mill", 'Mints' and 'Police' for which separate major head have been provided for in the sector. All general-purpose office and administrative buildings, irrespective of the function to which they relate. Other principles explained in Note (l) below the Major Head ‘2059 Public Works’ shall apply mutatis mutandis for the accountal of Capital Outlay on construction and acquisition.
scope note: See Note (1) above. This minor head may be divided into sub-heads corresponding to various functional major heads, as considered necessary.

Receipts awaiting transfer to other Minor Heads (6)
type: Concept
created: 2017-06-19
type: Minor Head
broader: State Goods and Services Tax (SGST)
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip Nos. 845-857

Direction and Administration
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3075-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

188 Assistance to Autonomous Bodies
type: Concept
created: 2025-10-23
type: Minor Head
broader: Water Supply and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 1069

Payment to Pakistan for Unique Institutions
type: Concept
type: Minor Head
broader: Capital Outlay on Miscellaneous General Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Village Public Telephones
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5225-04
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Roads Works
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/5054-05
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Bio-energy
type: Concept
type: Sub-Major Head
broader: New and Renewable Energy
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/2810-01-003
narrower: Research and Development
narrower: https://data.commonerllp.org/ontology/lmmha/2810-01-101
narrower: Community and Institutional Biogas Development.
narrower: Biomass
narrower: Other expenditure

Production of Nutritious Beverages
type: Concept
type: Minor Head
broader: Production of Nutritious Foods and Beverages
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Deposits
type: Concept
source: LMMHA note 1, part4i.htm
type: Minor Head
broader: Postal Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: See Note (2) below the major head "8444-Defence Deposits".

Depreciation Reserve Funds of Government Commercial Departments/Undertakings
type: Concept
source: LMMHA note 1, part4h.htm
type: Minor Head
broader: Depreciation/Renewal Reserve Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please see Note (2) below the Major head '8115- Depreciation/Renewal Reserve Funds'.

Minor Ports
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3051
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3051-02-001
narrower: Investigation
narrower: Construction and Repairs
narrower: Port Management
narrower: Dredging and Surveying
narrower: Piloting
narrower: Dockyard and Dry docking
narrower: https://data.commonerllp.org/ontology/lmmha/3051-02-106
narrower: Ferry Services
narrower: Other expenditure

Rubber
type: Concept
type: Sub-Major Head
broader: Loans for Plantations
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to Public Sector and other Undertakings
narrower: Other Loans

Repairs and Maintenance of Plant and Equipment
type: Concept
type: Sub-Major Head
broader: Indian Railways-Strategic Lines-Working Expenses
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Establishment in offices
narrower: Credits or recoveries
narrower: https://data.commonerllp.org/ontology/lmmha/3003-05-138
narrower: Plant and Equipment -Mechanical
narrower: Plant and Equipment-Electrical
narrower: Plant and Equipment -Signalling
narrower: Plant and Equipment-Telecommunication
narrower: https://data.commonerllp.org/ontology/lmmha/3003-05-143
narrower: https://data.commonerllp.org/ontology/lmmha/3003-05-144

Other expenditure
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Operating expenses-Fuel
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Credits or recoveries
narrower: https://data.commonerllp.org/ontology/lmmha/3002-08-156
narrower: https://data.commonerllp.org/ontology/lmmha/3002-08-157
narrower: Electric Traction

Inter State Suspense Account
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Railway materials other than Coal and Coke
type: Concept
type: Minor Head
broader: Goods Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Receipts from Training
type: Concept
type: Minor Head
broader: Agricultural Research and Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Civil Aviation
type: Concept
source: LMMHA note 1, part1d.htm
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Services and Service Fees
narrower: Other Receipts
narrower: Concession Fee
scope note: Receipts on account of state aircraft not meant for regular public service should be booked under major head '0070-Other Administrative Services'.
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Cantonment Funds
type: Concept
type: Minor Head
broader: Deposits of Local Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Small Savings Loans
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/6004-07
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Refunds
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/1003-03
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Appropriations
type: Concept
source: LMMHA note 2, part2.htm
type: Minor Head
broader: Appropriation for reduction or avoidance of debt
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: 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.

Indian Railways-Policy Formulation, Direction, Research and Other Miscellaneous Organisation
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Research, Designs and Standards Organisation
narrower: Surveys
narrower: Railway Board
narrower: https://data.commonerllp.org/ontology/lmmha/3001-00-094
narrower: https://data.commonerllp.org/ontology/lmmha/3001-00-101
narrower: https://data.commonerllp.org/ontology/lmmha/3001-00-102
narrower: Subsidised Companies
narrower: Appropriation to Accident Compensation Safety and Passengers Amenity Fund
narrower: https://data.commonerllp.org/ontology/lmmha/3001-00-799
narrower: https://data.commonerllp.org/ontology/lmmha/3001-00-810
narrower: Deduct-Amount met from Railway Pension Fund
narrower: https://data.commonerllp.org/ontology/lmmha/3001-104
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Universities for Technical Education
type: Concept
type: Minor Head
broader: Technical Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Non Contributory IRCA-Employees' Provident Funds-Investment Account
type: Concept
type: Minor Head
broader: Deposits of Railways
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Loans
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/7051-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Advance to Union Government for payment of Interim Relief 1993.
type: Concept
type: Minor Head
broader: Bhopal Gas Leak Disaster Relief Fund
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Sub-Major Head
broader: Public Works
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Rents
narrower: Hire charges of Machinery and Equipment
narrower: Recovery of percentage charges
narrower: Other Receipts

Deduct-Refunds
type: Concept
type: Minor Head
broader: Goods Earnings
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Electronic Cash Ledger of Customs
type: Concept
created: 2021-10-14
type: Minor Head
broader: Other Deposits
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 974

Research
type: Concept
type: Minor Head
broader: Fisheries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Solatium Fund Authority
type: Concept
type: Minor Head
broader: Road Transport
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants for Centrally Sponsored Plan Schemes
type: Concept
type: Sub-Major Head
broader: Grants-in-aid from Central Government
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Grants under Proviso to Article 275of the Constitution
narrower: https://data.commonerllp.org/ontology/lmmha/1601-04-800

Maintenance of Buildings
type: Concept
type: Minor Head
broader: Secondary Education
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Special Area Programmes
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Dangs District
narrower: Backward Areas
narrower: https://data.commonerllp.org/ontology/lmmha/2575-03
narrower: Ladakh Autonomous Hill Development Council
narrower: Jharkand Area Autonomous Council
narrower: Others
narrower: 06- Border area development
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

901- Share of net proceeds assigned to States (4)
type: Concept
created: 2012-06-13
type: Minor Head
broader: Interest Tax
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

Stores Depots
type: Concept
type: Minor Head
broader: Stores and Factories
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Offices
type: Concept
source: LMMHA note 2, part2b.htm
type: Minor Head
broader: Secretariat-Social Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: See Note (2) below the major head '2052 Secretariat-General Services'.

Taxes on Professions, Trade, Callings and Employment
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/3604
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

112 – Interest arising out of Market Stabilization Scheme
type: Concept
created: 2012-06-13
type: Minor Head
broader: Interest Receipts
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 388

External Services
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2221-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Provident Fund, Pension and Other Retirement Benefits
type: Concept
type: Sub-Major Head
broader: https://data.commonerllp.org/ontology/lmmha/3002
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Superannuation and retiring pension
narrower: Commuted Pension
narrower: Ex-gratia pension
narrower: Gratuities and Special contribution to Provident Fund
narrower: Family Pension
narrower: https://data.commonerllp.org/ontology/lmmha/3002-11-108
narrower: Other allowances, other pensions and other expenses
narrower: https://data.commonerllp.org/ontology/lmmha/3002-11-110
narrower: Leave Encashment Benefits
narrower: https://data.commonerllp.org/ontology/lmmha/3002-11-129
narrower: Deduct-Amount met from Railway Pension Fund

Assistance from UN
type: Concept
type: Minor Head
broader: Aid Material and Equipment
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Road Safety Works-Conversion of Level Crossing into Road over Bridges/Road under Bridge
type: Concept
type: Minor Head
broader: Road Safety
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Fees, Fines etc.
type: Concept
type: Minor Head
broader: Sewerage and Sanitation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Social and Farm Forestry
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/4406-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from the O.P.E.C. Special Fund
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Postal Services
type: Concept
type: Major Head
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: General Administration
narrower: Operation
narrower: https://data.commonerllp.org/ontology/lmmha/3201-03
narrower: https://data.commonerllp.org/ontology/lmmha/3201-04
narrower: Engineering
narrower: https://data.commonerllp.org/ontology/lmmha/3201-06
narrower: Pension
narrower: Stationery and Printing
narrower: Other Expenses
narrower: 109-Ex-gratia payments arising out of Special Voluntary Retirement Scheme to employees declared surplus
narrower: 110-Government Contribution for Defined Contribution Pension Scheme
top concept of: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants against External Assistance received in kind
type: Concept
type: Minor Head
broader: Grants for Union Territory Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: Co-operation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Judicial Commissioners (Union Territories)
type: Concept
type: Minor Head
broader: Administration of Justice
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Postal Insurance and Life Annuity Fund
type: Concept
type: Minor Head
broader: Insurance and Pension Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Grants as advance Plan Assistance for relief on account Natural Calamities
type: Concept
source: LMMHA note 2, part2f.htm
type: Minor Head
broader: Grants for Union Territory Plan Schemes
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
scope note: Please see Note (2) below major head ‘3601’.

Assistance to Voluntary Organisations
type: Concept
type: Minor Head
broader: Social Welfare
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Nutrition
type: Concept
type: Minor Head
broader: Other Social Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Deduct-Amount met from Railway Development Fund-Strategic lines
type: Concept
type: Minor Head
broader: Repayment of Loans taken from General Revenues
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Other Expenditure
type: Concept
type: Minor Head
broader: Thermal Power Generation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

State Mineral Exploration Trust Fund
type: Concept
created: 2025-06-19
type: Minor Head
broader: General and other Reserve Funds
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
was generated by: Inserted via Correction Slip No. 1061

Other Receipts
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0022
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Agriculture Credit Stabilisation fund
type: Concept
type: Minor Head
broader: Co-operation
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Transfer to Reserve Funds and Deposit Accounts – State Disaster Response Fund
type: Concept
modified: 2012-06-13
type: Minor Head
alternative label: Gratuitous Relief
broader: Relief on account of Natural Calamities
history note: Renamed from 'Gratuitous Relief' to 'Transfer to Reserve Funds and Deposit Accounts – State Disaster Response Fund' on 2012-06-13 via Correction Slip Nos. 699-703
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance to Public Sector and Other Undertakings
type: Concept
type: Minor Head
broader: General
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Direction and Administration
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2221-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Programme Services
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/2221-01
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Defence
type: Concept
type: Minor Head
broader: Departmental Balances
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Copyright Fees
type: Concept
type: Minor Head
broader: https://data.commonerllp.org/ontology/lmmha/0070-60
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

General
type: Concept
type: Sub-Major Head
broader: Capital Outlay on Power Projects
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Direction and Administration
narrower: https://data.commonerllp.org/ontology/lmmha/4801-80-003
narrower: https://data.commonerllp.org/ontology/lmmha/4801-80-004
narrower: Investments in State Electricity Boards
narrower: Investment in Public Sector and Other Undertakings
narrower: Other Expenditure

Non-Ferrous Metals
type: Concept
type: Sub-Major Head
broader: Loans for non-Ferrous Mining and Metallurgical Industries
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: Loans to public sector and other undertakings
narrower: https://data.commonerllp.org/ontology/lmmha/6853-02-800

Other Loans
type: Concept
type: Minor Head
broader: Storage and Warehousing
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Assistance from I.L.O.
type: Concept
type: Minor Head
broader: External Grant Assistance
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition

Stationery and Printing
type: Concept
type: Sub-Major Head
broader: Postal Services
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition
narrower: https://data.commonerllp.org/ontology/lmmha/3201-08-101
narrower: Stationery and forms printing, storage and distribution

Assistance from the International Development Association
type: Concept
type: Minor Head
broader: Aid Materials and Equipments
in scheme: List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition