Controller General of Accounts, Ministry of Finance
Minor Head
Tax (1), (2)
Inserted via Correction Slip Nos. 845-857
Interest (1)
Penalty (1)
Fees (1)
Input Tax Credit cross utilisation of CGST and IGST (3)
Apportionment of IGST-Transfer-in of Tax Component to CGST
Apportionment of IGST-Transfer-in of Interest Component to CGST
Apportionment of IGST-Transfer-in of Penalty Component to CGST
Sale proceeds of confiscated Goods (4)
Advance apportionment from IGST
Inserted via Correction Slip No. 895
Receipts awaiting transfer to other Minor Heads (5)
Other Receipts (1)
Share of net proceeds assigned to States (6)
Tax (2), (3)
Interest (2)
Penalty (2)
Fees (2)
Input Tax Credit cross utilisation of SGST and IGST (4)
Apportionment of IGST-Transfer-in of Tax Component to SGST
Apportionment of IGST-Transfer-in of Interest Component to SGST
Apportionment of IGST-Transfer-in of Penalty Component to SGST
Sale proceeds of confiscated Goods (5)
Receipts awaiting transfer to other Minor Heads (6)
Other Receipts (2)
Sub-Major Head
Chandigarh
Daman and Diu
Dadra and Nagar Haveli
Lakshadweep
Andaman and Nicobar Islands
Other Territory
Inserted via Correction Slip No. 906
Ladakh
Inserted via Correction Slip No. 947
Input Tax Credit cross utilisation of UTGST and IGST (4)
Apportionment of IGST-Transfer-in of Tax Component to UTGST
Apportionment of IGST-Transfer-in of Interest Component to UTGST
Apportionment of IGST-Transfer-in of Penalty Component to UTGST
IGST on Import/Export of Goods and Services
Inserted via Correction Slip Nos. 859-862
IGST on Domestic Supply of Goods and Services
Fees (3)
Input Tax Credit cross utilisation between IGST & CGST (4)
Input Tax Credit cross utilisation between IGST & SGST (5)
Input Tax Credit cross utilisation between IGST & UTGST (6)
Sale proceeds of confiscated Goods (7)
Receipts awaiting transfer to other Minor Heads (8)
Other Receipts (3)
Share of net proceeds assigned to States (9)
Deleted via Correction Slip No. 953
Apportionment of IGST-Transfer out of Tax Component to CGST (10)
Apportionment of IGST-Transfer out of Interest Component to CGST (10)
Apportionment of IGST-Transfer out of Penalty Component to CGST (10)
Apportionment of IGST-Transfer out of Tax Component to SGST (10), (11)
Apportionment of IGST-Transfer out of Interest Component to SGST (10), (11)
Apportionment of IGST-Transfer out of Penalty Component to SGST (10), (11)
Apportionment of IGST-Transfer out of Tax Component to UTGST (10), (12)
Apportionment of IGST-Transfer out of Interest Component to UTGST (10), (12)
Apportionment of IGST-Transfer out of Penalty Component to UTGST (10), (12)
Advance apportionment of IGST to CGST (10)
Advance apportionment of IGST to SGST (10), (11)
Advance apportionment of IGST to UTGST (10), (12)
GST Compensation cess on Import/Export of Goods and Services
GST Compensation cess on Domestic Supply of Goods and Services
Cess
Interest
Penalty
Fees
Sale proceeds of confiscated Goods
Receipts awaiting transfer to other Minor Heads
Other Receipts
LMMHA note 1, part1.htm
Income Tax on Companies
This minor head is divided into the following sub-heads: Income tax on companies - Advance payment of Tax. Collections from self assessment. Collections from regular assessment (includes the proceeds, if any, by way of Super Tax). Collections from additional Income - Tax under section 143 (IA) of the Income Tax, Act 1961. Deductions from interest on securities under section 193 of the Income Tax Act, 1961. Deductions from dividends under section 194 of the Income Tax Act, 1961. Deductions from interest payments other than interest on securities under section 194-A of the Income Tax Act, 1961. Deductions from prize winnings from Lotteries and Crossword puzzles under section 194 B of the Income Tax Act, 1961. Deductions from winnings from Horse Races under section 194-BB of the Income Tax Act, 1961. Deductions from payments to contractors and sub-contractors under section 194-C of the Income Tax Act, 1961. Deductions from payments of Insurance Commission etc. under section 194-D of the Income Tax Act, 1961. Deductions from payments to non-resident sportsmen/sports associations under section 194-E of the Income Tax Act, 1961. Deductions from Commission etc. on sale of Lottery tickets under section 194-G of the Income Tax Act, 1961. Deductions from Commission, brokerage etc. under section 194-H of the Income Tax Act, 1961. Deduction of Income-Tax from rent under section 194-I of the Income-Tax Act, 1961 Deduction of Income-Tax from fees for Professional or Technical Services under section 194-J of the Income-Tax Act, 1961 Deduction of Income-Tax from income in respect of units of a Mutual Fund under section 194-K of the Income-Tax Act, 1961 Deductions under section 195 of the Income Tax Act, 1961 and other deductions at source. Deductions of income tax from income from Units referred to in section 115 AB under section 196-B of Income Tax Act, 1961. Deductions of Income Tax from Income from foreign currency bonds or shares of Indian Company under section 196-C of the Income Tax Act, 1961. Collection at source under section 206-C of the Income Tax Act, 1961 from alcoholic liquor sales. Collection at source under section 206-C of the Income Tax Act, 1961 from forest produce sales. Deduct - refunds.
LMMHA note 2, part1.htm
Surtax
Divided into the following sub-heads: Surtax - All collections including deductions. Deduct-Refunds.
LMMHA note 3, part1.htm
Surcharge
Divided into the following sub-heads: Surcharge - Advance payment of Tax Deduction of Tax at source Self Assessment collection All other collections Deduct-Refunds
LMMHA note 6, part1.htm
Penalties
This minor head will be divided into following sub-heads:-
Interest Recoveries
Tax on distributed profits of domestic companies
LMMHA note 7, part1.htm
Tax on distributed income to unit holders
This minor head will be divided into following sub-heads:
LMMHA note 4, part1.htm
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.
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)
Inserted via Correction Slip Nos. 761-762
Tax under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Inserted via Correction Slip Nos. 790-791
Secondary Adjustment Tax under Section 92CE of Income Tax Act, 1961
Inserted via Correction Slip No. 943
Accretion Tax under Section 115TD of Income Tax Act, 1961
504-Education Cess
Renamed from '504-Education Cess' to 'Primary Education Cess' on 2012-06-13 via Correction Slip Nos. 618-632
Primary Education Cess
Inserted via Correction Slip No. 388
Secondary and Higher Education Cess
Inserted via Correction Slip Nos. 618-632
Health and Education Cess
Inserted via Correction Slip No. 904
901- Share of net proceeds assigned to States (7)
Income Tax on Union Emoluments including pensions
Divided into following sub-heads:
Income Tax on other than Union Emoluments including pensions
Divided into following sub-heads: Deductions under Section 192 from employees other than Government Employees. Deductions from interest on securities under Section 193 of the Income Tax Act, 1961. Deductions from dividends under Section 194 of the Income Tax Act, 1961. Deductions from interest payments other than 'Interest on Securities under Section 194-A of the Income Tax Act, 1961. Deductions from prize winnings in Lotteries and crossword puzzles under Section 194-B of the Income Tax Act, 1961. Deductions from winnings from Horse Races under Section 194-BB of Income Tax Act, 1961. Deductions from payments to contractions and sub-contractors under Section 194-C of the Income Tax Act, 1961. Deductions from insurance commissions etc. under Section 194-D of the Income Tax Act, 1961. Deductions from payments to non-resident sportsman/sport association under Section 194-E of Income Tax Act, 1961. Deductions from payments in respect of deposits under National Saving Scheme under Section 194 EE of the Income Tax Act, 1961. Deductions on account of repurchase of Units by Mutual Funds or Unit Trust of India under Section 194-F of the Income Tax Act, 1961. Deductions from Commission etc. on sale of Lottery Tickets under Section 194-G of the Income Tax Act, 1961. Deductions from Commission, Brokerage etc. under Section 194-H of the Income Tax Act, 1961. Deduction of Income-Tax from rent under Section 194-I of the Income-Tax Act, 1961 Deduction of Income-Tax from fees for Professional or Technical Services under Section 194-J of the Income-Tax Act, 1961 Deduction of Income-Tax from income in respect of units of a Mutual Fund under Section 194-K of the Income-Tax Act, 1961 Deductions under Section 195 of the Income Tax Act, 1961and other deductions at source (under Section 80 E, etc.). Collections under Excess Profits Tax Act, 1940. Collections under Business Profits Tax Act-1947. Collections under simplified procedure under Chapter XII-C of the Income Tax Act 1961. Deductions of Income Tax from Income from foreign currency bonds or shares of Indian Company under Section 196-C of the Income Tax Act, 1961. Collections at source under Section 206-C of the Income Tax Act, 1961 from alcoholic liquor sales. Collections at source under Section 206-C of the Income Tax Act, 196l from forest produce sales. Deduct - Refunds.
Divided into the following sub-heads: Advance payment of tax. Deductions of Tax at source. Self-assessment Collections. All other collections. Deduct-Refunds.
Taxes on Income levied under State Laws (Sikkim)
This minor head will be operated only in the State Section of Accounts in Sikkim.
LMMHA note 8, part1.htm
This minor head will be divided into following sub-heads :-
Interest recoveries
Other receipts
Divided into following sub-heads: Leave salary contributions. Sale proceeds of dead stocks, wastepaper and other articles (The cost of which was met from Office Expenses). Other-items. Deduct-Refunds.
LMMHA note 5, part1.htm
Share of net proceeds assigned to States
This minor head will figure as a "minus-entry" in the Central accounts and as a "plus entry" in the State accounts.
Tax on Distributed Income by Securitization Trusts under Section 115TA of Income Tax Act, 1961 (Tax on distributed income to investors)
Tax Collections
Collections from hotels which are companies
Divided into following sub-heads to record receipts relating to Hotel Receipts Tax Act,1980.
Collections from Hotels which are non companies
This minor head will figure as a minus entry in the central account and as a plus entry in the state account.
Divided into following sub heads:
Collection under the Interest Tax Act
Divided into the following Sub-heads:
Divided into the following sub-heads
901- Share of net proceeds assigned to States (4)
Collection under Fringe Benefit Tax
Inserted via Correction Slip Nos. 601-607
Receipt Awaiting Transfer to other Minor Heads
Education Cess
Renamed from 'Education Cess' to 'Primary Education Cess' on 2012-06-13 via Correction Slip Nos. 618-632
Taxes on Professions, Trades, Callings and Employment
Expenditure Tax Act, 1987
Voluntary Disclosure of Income Scheme, 1997
Income Declaration Scheme, 2016
Inserted via Correction Slip No. 802
Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojna, 2016
Inserted via Correction Slip No. 818
Krishi Kalyan Cess
901- Share of net proceeds assigned to States (2)
Land Revenue/Tax
Taxes on Plantations
Rates and Cesses on Land
Receipts from Management of ex-Zamindari Estates
Receipts from Sale of Government Estates
Receipts on account of Survey and Settlement Operations
Sale proceeds of Waste Lands and redemption of Land Tax
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:-
Deduct-Portion of land Revenue due to Irrigation works
Court Fees realised in stamps
Sale of Stamps
Includes Record Room receipts realised in stamps other than Court Fee Stamps.
Includes fines, penalties, adjudication fees and Composition duty.
This includes bills of exchange on hundies.
Duty on Impressing of Documents
Includes-
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.
Deduct-Payments to Local bodies of net proceeds on duty levied by them on transfer of property
This minor head will record payments to local bodies of net proceeds of duty levied by them on transfer of property, when such receipts are collected by Governments as a working arrangement. In cases where duties are levied and collected by the Government under statutory provisions for eventual payment to local bodies, such collections are treated as revenue receipts of the Government concerned.
Fees for registering documents
This includes fees for authentication of Powers of Attorney and fees for copies of registered documents.
Ordinary Collections
Share of net proceeds assigned to State/Union Territory Governments
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.
Banking Cash Transaction Tax
Inserted via Correction Slip Nos. 782-785
Advance Payments
Gross Collection
Inserted via Correction Slip Nos. 670-673
101-Collection under Securities Transaction Tax (1)
102-Penalty
103-Interest
901-Share of net proceeds assigned to States (2)
This minor head will have the following sub-heads: Gross Collections :
Collection under Banking Cash Transaction Tax
Imports
Exports
Cesses on Exports
The revenue under this head will be classified under the following sub-heads:
Sale of Gold by Public auction
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.
Sale proceeds of confiscated goods
This minor head will have the following sub-heads:-
Receipts of advance payments from assessees
This includes the following:
107-Anti Dumping Duty
108-Safeguard Duty
109-Additional Duty of Customs on Tea and Tea Waste
Road and Infrastructure Cess
Inserted via Correction Slip No. 899
Social Welfare Surcharge
Health Cess
Inserted via Correction Slip No. 951
Agriculture Infrastructure and Development Cess
Inserted via Correction Slip Nos. 969-970
511 Additional Customs Duties on Motor Spirit
Inserted via Correction Slip Nos. 996-1003
512 Additional Customs Duties on High Speed Diesel Oil
901- Share of net proceeds assigned to States (6)
Basic Excise Duties
Auxiliary Duties of Excise
Additional Excise Duties on mineral products
Special Excise Duties
Additional Excise Duties in lieu of Sales Tax
Excise duty on generation of power
Regulatory Excise Duties
This minor head is meant to record arrears of Auxiliary duties due upto 31.3.1976.
This minor head has been provided for the accountal of arrears in respect of Special Excise Duties which were in force up to 16.3.1972.
Additional Excise Duties on Textiles and Textile Articles
Additional Excise Duties on TV Sets
Additional Excise Duties on indigenous motor spirit
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.
Additional Excise Duty on High Speed Diesel Oil
Other Duties
Cesses on Commodities
108 – National Calamity Contingent Duty (8)
109-Special Additional Duty of Excise on Motor Spirit
Renamed from '109-Special Additional Duty of Excise on Motor Spirit' to 'Special Additional Excise Duties' on 2022-11-01 via Correction Slip No. 989
Special Additional Excise Duties
110-Additional Duty of Excise on Tea and Tea Waste (10)
111 – Additional Duty of Excise on Pan Masala and Certain Tobacco Products
Clean Energy Cess
Inserted via Correction Slip Nos. 694-696
Infrastructure Cess
Inserted via Correction Slip No. 796
This minor head will have the following sub-heads :-
901- Share of net proceeds assigned to States (8)
Country Spirits
Country fermented Liquors
Malt Liquor
Liquor
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".
Foreign Liquors and spirits
Commercial and denatured spirits and medicated wines
Medicinal and toilet preparations containing alcohol, opium etc.
Opium, hemp and other drugs
Includes cocaine
Fines and confiscations
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)
The sub-heads 'Other Items' below this minor head will include rent of Ganja Gola in Excise office compound , rents of godowns, contributions towards Cost of Special establishment and other miscellaneous receipts which cannot be accommodated under other sub heads below this minor head.
Receipts under Central Sales Tax Act
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.
Receipts under State Sales Tax Act
Tax on sale of motor spirits and lubricants
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.
Surcharge on Sales Tax
Surcharge levied under separate acts, other than those covered by Note 1 will be recorded under this minor head.
Tax on Sale of Crude Oil
Tax on purchase of Sugarcane
Receipts of Turnover Tax
Tax on the Transfer of rights to use any goods for any purpose Act,1985.
Tax on Transfer of property goods involved in the execution of "Works Contract Act, 1985".
Trade Tax
Each new tax levied in place of Sales Tax may be booked under this minor head e.g. Trade Tax, commerce Tax etc.
Value Added Tax (VAT) Receipts
Inserted via Correction Slip Nos. 704-708
Receipts under the Indian Motor Vehicles Act
Receipts under the State Motor Vehicles Taxation Acts
This will include receipts from Non-Motor Vehicle Acts, if any, which may be recorded under a separate sub head.
Tolls on Roads
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"
Tax Collections - Passenger Tax
Tax Collection - Goods Tax.
Tax on entry of goods into Local Areas
This minor head would be operated in the books of State Governments, which have levied a tax on entry of goods into local areas for consumption, use or sale of goods therein. This minor head will be divided into the following sub-heads:
This will include Inter State transit duties.
Taxes on consumption and sale of Electricity
Fees under the Indian Electricity Rules
Fees for the electrical inspection of cinemas
Other Taxable Services (1)
Inserted via Correction Slip Nos. 725-737
Swachh Bharat Cess
Inserted via Correction Slip Nos. 787-789
Inserted via Correction Slip No. 801
Entertainment Tax
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.
Betting Tax
Tax on Railway passenger fares
Foreign Travel Tax
Will have three sub-heads as under:
Luxury Tax
Tax on Postal Articles
Inland Air travel tax
Receipts under Education Cess Act.
Receipts under Health Cess Act
Receipts under the Water (Prevention and Control of Pollution) Cess Act
Taxes on Advertisement exhibited in Cinema Theatres
Receipts from Cesses Under Other Acts
This minor head will include receipts from cesses which are not accountable under ot
Receipts under Raw Jute Taxation Acts
Receipts under the Sugarcane (Regulations, Supply and Purchase Control) Act
Forest Development Tax
Foreign Exchange Conservation (Travel) Tax.
Receipts under Research and Development Cess Act, 1986.
118 – Cable Tax
Equalisation Levy
Inserted via Correction Slip No. 803
Health Security se National Security Cess
Inserted via Correction Slip No. 1081
901- Share of net proceeds assigned to States (5)
LMMHA note 1, part1b.htm
Currency Note Press
This minor head will record receipts of Currency Note Press, Nasik under the following sub-heads:-
LMMHA note 2, part1b.htm
Bank Note Press
This minor head will record receipts from the Bank Note press, Dewas, M.P.
Security Paper Mill
LMMHA note 4, part1b.htm
Mint Receipts
Includes the sub-heads
Receipts of Silver refinery
LMMHA note 3, part1b.htm
Profits from Circulation of small coins
Separate sub-heads may be opened for "Nickel', 'Copper', 'Aluminium' and 'Silver Alloy Coins'.
Smugglers and Foreign Exchange Manipulator (Forfeiture of Property Act,1976)
This minor head will have the following sub-heads.
Share of Profits on Sale of Gold by I.M.F.
India Security Press,Nasik
This minor head will record receipts under the following sub-heads :-
Security Printing Press Hyderabad
Prevention of Money Laundering Act, 2002
Inserted via Correction Slip Nos. 681-692
Remuneration amount credited to Special Drawing Rights (SDRs) holding account of India by International Monetary Fund
Inserted via Correction Slip No. 865
Fines, Penalties & Forfeitures
Inserted via Correction Slip No. 858
Interest on Loans for State Plan schemes
Interest on Loans for Central Plan Schemes
Interest on Loans for Centrally Sponsored Plan Schemes
Interest on Loans for Non-Plan Schemes
Interest on Loans for Special Plan Schemes
Interest on Ways and Means Advances
LMMHA note 7, part1b.htm
Interest on pre 1984-85 loans
This minor head is intended to account for interest receipts in respect of all central loans to States advanced upto 31.3.84 and outstanding as on 31.3.85 in terms of the Eighth Finance Commission 1984.
Interest on 1984-89 State Plan Loans consolidated in terms of recommendations of the 9th Finance Commission.
Miscellaneous interest receipts
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".
Interest on loans for Union Territory Plan Schemes
Miscellaneous Interest receipts
Interest from Railways
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.
Interest from Posts and Telegraphs
Interest from Departmental Commercial Undertakings
This minor head will accommodate the interest on Capital at charge of departmentally run commercial undertakings, which is adjusted by book transfer.
Interest from Cultivators
Interest from Port Trusts
Interest from other parties
Interest realised on investment of Cash balances
Interest from Advances to Foreign Governments
LMMHA note 8, part1b.htm
Interest from Public Sector and other Undertakings
Includes interest on debentures.
Interest from Local Bodies
Interest from Co-operative Societies
LMMHA note 5, part1b.htm
This minor head is intended to record interest received on all other accounts. It includes inter-alia
LMMHA note 9, part1b.htm
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".
112 – Interest arising out of Market Stabilization Scheme
113 - Premium arising out of Market Stabilization Scheme
Interest on Special Drawing Rights (SDRs) holding received from International Monetary Fund
Premium on Market Loans
Interest on Market Loans
Interest on Loans to Government Servants
Interest on Loans to International Financial Institutions
Inserted via Correction Slip No. 924
Dividends from Public Undertakings
Records dividends from investment in Statutory Corporations (other than LIC) and Govt. Companies.
Contributions from Railways
Divided into the following sub-heads:-
Contributions from Posts and Telegraphs
Contributions in lieu of Taxes on Railway Passenger fares
Contributions towards safety works
Share of surplus profits from the Reserve Bank of India
Surplus profits payable by the R.B.I, under section 47 of the R.B.I. Act is recorded here.
Share of profits from Life Insurance Corporation of India
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
Share of profits from Nationalised Banks
Share of surplus Profits from the Industrial Development Bank Of India
Dividends from other investments
Includes dividends from investments in other Joint stock Companies and Co-operative Societies.
UPSC/SSC Examination Fees.
State PSC Examination Fees.
Other Receipts.
Police supplied to other Governments
This will have sub-heads for
Police supplied to other parties
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.
Fees, Fines and Forfeitures
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.
Receipts under Arms Act
Will have the following sub-heads:
Receipts of state-Head-quarters Police
All receipts including fees, fines and forfeitures realised by State Head Quarters Police will be accounted for under this head.
Delhi Police.
LMMHA note 6, part1b.htm
Includes recoveries from special Police for supplies made and other receipts.
120-Special Service Bureau
Renamed from '120-Special Service Bureau' to 'Sashastra Seema Bal' on 2021-10-13 via Correction Slip Nos. 971-973
Sashastra Seema Bal
Sale of Jail Manufactures
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".
Services and Service Fees
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.
Fees for procurement of stores
Fees for inspection of stores
Fees for disposal of stores
Stationery receipts
This includes sale proceeds of Plain papers used with Stamps.
Sale of Gazettes etc.
This will record sale of Gazettes and Government Publications.
Other Press receipts
Rents
Rents of buildings include P.W. Circuit houses and furniture and other special amenities will be recorded under this minor head.
Hire Charges of Machinery and Equipment
Recovery of percentage charges
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.
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.
Hire charges of Machinery and Equipment
Fines and Forfeitures
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.
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:-
This minor head will include sale proceeds of unclaimed and escheated property under a distinct sub-head.
Sale proceeds of election forms and documents
This minor head records Inspection Fees, Copying Fees, Other Fees, forfeited amount in connection with challenged votes, and forfeited amount of security deposits.
Contributions to-wards issue of voter identity cards
118 – Receipts under Right to Information Act, 2005
Penalties for Deficiency in Public Services
Inserted via Correction Slip Nos. 743-745
Inner Line Permit
Inserted via Correction Slip No. 948
Grants/Contribution from persons/institutions for Disaster Management
Inserted via Correction Slip Nos. 957-963
Receipts from the Central Government for administration of Central Acts and Regulations
This will be divided into the following sub-heads: -
Receipts under Citizenship Act
Receipts under Explosives Act.
This minor head will be divided into the following sub-heads (a) Collections by District authorities (b) Other Collections.
Receipts under Wild Life Act
Home Guards
Civil Defence
Marriage Fees
Fire Protection and Control
Fees for Government Audit
Narcotics Control
This will include receipt of the Central Bureau of Narcotics.
Emigration Fees
Copyright Fees
Receipts from Motor Garages etc.
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
Receipts from Guest Houses, Government Hostels etc.
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.
Passport Fees
Visa Fees
LMMHA note 10, part1b.htm
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.
Subscriptions and Contributions
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.
Pensionary charges in respect of High Court Judges recovered from the State Governments
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".
Burma Government's Contributions towards pre-separation pensionary liabilities
Army
Navy
Air Force
Unclaimed Deposits
Pre-partition receipts
State Lotteries
Unpaid dividend of Companies
Sale of Land and property
Receipts from properties acquired under Chapter XX-A of Income Tax Act, 1961
Canteen Stores Department
Guarantee Fees
Gain by Exchange
This minor head will include the following receipts-
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
104- Unclaimed and Unpaid dividends,deposits and debentures etc. of Investers in Companies (2)
Penal Guarantee Fees
Inserted via Correction Slip No. 1106
Army (including reservists)
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.
Auxiliary Forces
Civilians
Receipts from Works
The minor head will record the receipts relating to M.E.S. under the following sub-heads:-
Military Farms
Research and Development Organisations
Inspection Organisations
Receipts from Services and Supplies
Stores
This minor head will have the following sub-heads:- A. Army Service Corps Stores Recoveries on account of sale of surplus, etc., stores, value of stores issued on payment and other miscellaneous receipts.
Receipts from Cantonments and Defence Lands and Estates
Rashtriya Rifles.
This minor head will have the following sub-heads:
Renamed from 'Research and Development Organisations' to '107-Contribution for Ex-Servicemen Contributory Health Scheme' on 2012-06-13 via Correction Slip No. 388
107-Contribution for Ex-Servicemen Contributory Health Scheme
112-Joint Staff
Sale of surplus and obsolete stores
800-Other Receipts
Elementary Education
Secondary Education
LMMHA note 4, part1c.htm
University and Higher Education
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.
Adult Education
Languages Development
LMMHA note 2, part1c.htm
General
Income from Endowments and contributions from local bodies may be adjusted under a separate sub-head "Contributions and Income from endowments".
Tuitions and other fees
Physical Education-Sports and Youth Welfare
Archives and Museums
Public Libraries
LMMHA note 3, part1c.htm
Receipts from Cinematograph Films Rules
Will be divided into the following sub-heads:-
LMMHA note 1, part1c.htm
Receipts from Patients for hospital and dispensary services
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.
Receipts from Employees State Insurance Scheme
Contribution for Central Government Health Scheme
Medical Store Depots
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".
Receipts from Drug Manufacture
Will include receipts from departmentally run drug manufacturing concerns. Distinct sub-heads with suitable detailed heads thereunder may be opened for each concern.
Will be divided into following sub-heads: -
Receipts/contributions from patients and others
Ayurveda
Homeopathy
Unani
Siddha
Allopathy
Other Systems
Sale of Sera/Vaccine
LMMHA note 5, part1c.htm
Fees and Fines etc.
Will include licence fees, fines etc. under Drug Control Acts and Prevention of Food Adulteration Acts etc. realised by Public Health authorities.
Receipts from Public Health Laboratories
Fees for issue of Certificates under WHO-GMP Scheme
LMMHA note 6, part1c.htm
Will include income from endowments.
Sale of contraceptives
Receipts from Rural water supply schemes
Receipts in respect of each major scheme may be recorded under distinct sub-head
Receipts from Urban water supply schemes
Fees, Fines etc.
Receipts from Sewerage Schemes
General Pool accommodation
This Minor Head will also include receipts relating to Departmental Pool Accommodations. It will be divided into following sub-heads:
Police Housing
Other Housing
Receipts under The Real Estate (Regulation and Development) Act, 2016
Inserted via Correction Slip Nos. 940-941
State Capital Development
Receipts from Municipalities/Corporations etc.
Receipts from Municipalities
Receipts from Municipalities etc.
This minor head will record inter alia receipts on account of the Directorates of Municipalities' etc.
Receipts from Departmentally produced films
Receipts from community Radio and T.V. Sets
Receipts from advertising and visual Publicity
Employment News
Receipts from other Publications
Commercial Services
Receipts from Journals
Receipts from commercial activities and non commercial activities will be shown under distinct sub-heads namely :-
License Fee from DTH Operators
Inserted via Correction Slip No. 777
Receipts under Labour laws
Fees for registration of Trade Unions
Fees for inspection of Steam Boilers
Fees realised under Factory's Act
Examination fees under Mines Act
Fees under Contract Labour (Regulation and Abolition Rules)
Fees realised under these rules framed by the Central and State Governments may be accounted for under distinct sub-heads below this minor head.
Dandakaranaya Development Scheme
Relief and Rehabilitation of Displaced persons and Repatriates
Other Rehabilitation Schemes
Government Employees Insurance Schemes
Please see note (7) below major head "2235"
Receipts from Correctional Homes
Nutrition
Welfare of Scheduled Castes, Scheduled Tribes and other backward classes
Includes receipts on account of public exhibitions and fairs and recovery towards the cost of administration of Religious and Charitable Endowments Acts.
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
Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities
Receipts of unclaimed deposits specified under Section 122(2) of the Finance Act 20 of 2015
Inserted via Correction Slip No. 838
Seeds
Receipts from Agricultural Farms
Sale of manures and fertilisers
LMMHA note 1, part1d.htm
Receipts from Plant Protection Services
Includes receipts on account of fumigation of cotton.
Receipts from Commercial crops
Grants from I.C.A.R.
Receipts from Horticulture and Vegetable crops
Sale, hire and services of agricultural implements and machinery including tractors
Receipts from Cattle and Buffalo development
Receipts from Poultry development
Receipts from Sheep and Wool development
Receipts from Piggery development
Receipts from Fodder and Feed development
Receipts from other live stock development
Grants From Indian Council of Agricultural Research
Will include services and service fees for veterinary services and animal health.
Grants From I.C.A.R
Includes receipts from auction of fishing rights.
Licence Fees, Fines etc.
LMMHA note 2, part1d.htm
Sale of fish, fish seeds etc.
Includes value of the sale of mechanised fishing boats treated as loans/subsidies.
Grants from I.C.A.R
LMMHA note 3, part1d.htm
Services and service fees
Includes hire charges for mechanised fishing boats and fees for fishery education.
Sale of timber and other forest produce
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.
Receipts from social and farm forestries
Each Forestry will appear as a sub-head.
Receipts from environmental forestry
Receipts from Forest Plantations
Rosin And Turpentine Factories
Zoological Park
Public Gardens
Will include sale of plantation products.
Jute
Coconuts
Cashew
Cinchona
Arecaunut
830-Tobacco
Food
Storage and Warehousing
Nutrition and Subsidiary Food
Receipts on account of World for Food Programme commodities under Project No.259
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.
Warehousing Development and Regulation Receipts
Receipts from Training
Receipts from Agriculture research Stations orchards etc.
Receipts from Agricultural Education.
Audit Fees
Fees for quality control grading of Agricultural products
Soil and Water Conservation
Includes receipts on account of rents, lease charges for storage and warehousing of agricultural products.
Receipts from regulations/consolidations of land holdings and tenancy
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”.
Receipts from maintenance of land Records
Receipts under Panchayati Raj Acts
Receipts from community development Projects
Western Ghats
Other Hill Areas
Major Head
North Eastern Areas
Dangs District
Backward Areas
Tribal Areas
Ladakh Autonomous Hill Development Council
Jharkand Area Autonomous Council
06- Border area development
Others
101-Sale of water for irrigation purposes
102-Sale of water for domestic purposes
103-Sale of water for other purposes
104-Sale proceeds from canal plantations
105-Navigation receipts
106-Water Power
107-Workshop receipts
108-Indirect Receipts (1)
109-Owner rate
110-Other items
Major Irrigation-Commercial
Major Irrigation-Non-Commercial
Medium Irrigation-Commercial
Medium Irrigation-Non-Commercial
Receipts from water tanks
Receipts from lift irrigation Schemes
Receipts from diversion schemes
Receipts from tube wells
Anti sea erosion Project
Flood Control Project
Drainage Project
Receipts towards Power System Development
Inserted via Correction Slip No. 808
Cess on indigenous crude oil
Petroleum Concession Fees and Royalties
Receipts under the Petroleum Act
Will be divided into the sub-heads "Collection by District Authorities" and "Other Collections".
Contribution towards redemption/servicing of Petroleum Bonds
102-Profit Petroleum (2)
Renamed from 'Petroleum Concession Fees and Royalties' to '103-Royalties (3)' on 2012-06-13 via Correction Slip No. 388
103-Royalties (3)
106-Licence Fee and Mining Lease Rent (4)
107-Production Level Payment (5)
108-Commercial Discovery Bonus (5)
Revenue Share
Inserted via Correction Slip No. 988
Coal concession fees and royalties
Renamed from 'Coal concession fees and royalties' to '101 Coal Concession Fees' on 2025-06-18 via Correction Slip Nos. 1058-1060
101 Coal Concession Fees
102 Coal Royalties
Inserted via Correction Slip Nos. 1058-1060
103 Receipts from auction of Coal Blocks
Bio-Energy
Solar
Wind
Industrial Estates
This minor head will record receipts on account of rent, lease charges and other amenities provided at the Industrial Estates. Receipts from Government units located at the Industrial Estates will, however, be recorded under relevant minor heads under this major head.
Small Scale Industries
Handloom Industries
Handicrafts Industries
Khadi and Village Industries
Coir Industries
Sericulture Industries
Powerloom Industries
Other Village Industries
Mining
The following will be the sub-heads:
Manufacture
Cement
Research and Development
Petrochemical Industries
Chemical Industries
Other Industrial Machinery Industries
Transport Equipment Industries
Other Engineering Industries
Electrical Engineering Industries
Telecommunications
Electronics
Sugar
Textiles
Drugs and Pharmaceuticals
Leather
Paper and Newsprint
Thorium Extraction
Waste Treatment Facilities
Atomic Mineral Development
Nuclear Fuel Complex
Fuel Reprocessing
Heavy Water Plant
Rare Earth Development
Geological Survey of India
Mineral concession fees, rents and royalties
Receipts under the Carbide of Calcium Rules
Divided into the sub-heads 'Collections by District authorities' and 'Other collections'.
Mines Department
Renamed from 'Mineral concession fees, rents and royalties' to '102 Major Mineral Concession Fees and Rents' on 2025-06-18 via Correction Slip Nos. 1058-1060
102 Major Mineral Concession Fees and Rents
National Mineral Exploration Trust
Inserted via Correction Slip No. 887
108 Major Mineral Royalties
109 Minor Mineral Royalties
Ghazipur Opium Factory
Neemuch Opium Factory
Ghazipur Alkaloid Works Factory
Neemuch Alkaloid Works
Licence fees
Fines and Penalities
Receipts of each Departmental Commercial Undertaking (Name of undertaking)
LMMHA note 5, part1d.htm
Special Surcharges on Passenger Fares (towards accident compensation etc.)
All amounts levied as surcharge on passengers Tickets (towards Accident Compensation etc. introduced from 1.1.74) will be booked under this head.
LMMHA note 6, part1d.htm
Subsidy from General Revenues towards Dividend Relief and other concessions
This minor head will have the following sub-heads: -
Government share of Surplus Profits from subsidised companies
This minor head record receipts from subsidised Railways in which Governments had no Capital interest
Sale of Land-Subsidised Companies
There will be a sub -head for each Railways.
Railway Recruitment Board
LMMHA note 4, part1d.htm
Miscellaneous Receipts
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.
Special Surcharge on Passenger Fares (towards accident compensation etc.)
Deleted via Correction Slip No. 388
107- Safety Surcharge (towards Special Railway Safety Fund )
Surcharge on Mumbai Suburban Passenger Fares
Inserted via Correction Slip Nos. 596-600
Passengers
Special Trains and reserved Carriages
Luggage
Parcels
Other Coaching traffic
Transport of Post Office Mails
Miscellaneous Coaching Receipts
Deduct-Refunds
Fuel
General Merchandise
Military Traffic
Live Stock
Railway materials other than coal and coke
Miscellaneous Goods Earnings
Gross earnings from Road Services
Rents and Tolls
Electric Telegraph earnings
Receipts from Catering Department
Overhead Charges and profits recovered on work done for outside parties and or sales of stores
Sale proceeds of unclaimed and damaged goods
Sale proceeds of Grass and trees on the line
Sale proceeds of unserviceable revenue scrap (not creditable to DRF, DF, DLW(R) or Suspense)
Miscellaneous
Traffic Account
Demands recoverable
Other Railways
Special Trains and reserved carriages
Other Coaching Traffic
Gross Earnings from Road Services
Electric Telegraph Earnings
Overhead charges and profits recovered on work done for outside parties and on sales of stores
Sales proceeds of Grass and trees on the lines
Sales proceeds of Unserviceable revenue scrap (not creditable to DRF, DF, ACF, OLW(R) or Suspense)
Receipts from ferry services
Receipts from Welfare Organisations for seamen
Registration and other fees
Receipts from Ferry Services
Registration and other Fees
Light Dues
Contributions
Receipts from Port Operations
Inserted via Correction Slip No. 987
Survey fees
Receipts from Shipping services
This will include freight passage and tonnage of Government run shipping services.
Survey Fees
Concession Fee
Inserted via Correction Slip No. 942
National High Ways Permanent Bridges
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."
Please refer to Note (2) below the major head '0042- Taxes on Goods and Passengers'.
This minor head will also record receipts on accounts of Hire Charges of Machinery & equipment.
Receipts under Rail Road Coordination
Inland Water Transport
Receipts from River Training Works
Sale of Postal Stamps
This minor head will include postage realised in cash and through sale of postage stamps which may be shown under distinct sub-heads.
Commission on Money Orders and Postal Orders
Sale of Pass Port Fee Stamps
This Minor Head will comprise of the following sub-heads :-
LMMHA note 7, part1d.htm
Sale of Central Recruitment Fee Stamps
This minor head will have the following Sub-heads : At the end of the financial year, no amount will remain booked under sub-head (i) above.
LMMHA note 8, part1d.htm
Sale of Passport Application Forms
This minor head will comprise of the following sub-headr :-
LMMHA note 9, part1d.htm
Sale of UPSC Forms
This minor head will he divided into following sub-heads
Other Services and Service Fees
This minor head will be divided into suitable sub-heads to record service fees for different types of services rendered by the P & T Department relating to postal services (e.g.) Fees for window delivery tickets, post boxes and bags, rent and taxes etc., special recoveries of rent from professional letter writers, recoveries from other Government departments for services rendered, advertisement receipts etc.
Net Receipt from other postal Administrations
One of these heads will be operated according as the transactions in a year results in net receipts or net payments, and if it is a net payment, it will be included in the relevant Demands for Grant.
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.
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.
Deduct - Net payments to other Postal Administrations
Service Charges on Sale and Cancellation of Railway Tickets through Post Offices
Commission from India Post Payment Bank
Inserted via Correction Slip No. 884
Rent and Call Charges
Rent on Telephone wires, circuits and instruments leased to others
Receipts from Mahanagar Telephone Nigam Ltd. for network (Telephone) utilisation.
Interest on loan component of the value of Assets of the Department of Telecommunication transferred to MTNL.
Dividend on equity component of the value of assets of the Department of Telecommunication transferred to MTNL.
Data Network
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 :-
Net Receipts from other Telephone Administrations
Suspense
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'.
See Note (1) below Major Head 1201.
This Minor head- will include the following items for which distinct sub-heads may be opened.
Deduct - Net payments to other Telephone Administrations
Telegrams
This minor head will have the following sub-heads (Viz.)
Telex
This minor head will have distinct sub heads for Rentals and Call charges
Rent of telegraph wires and circuits leased
Receipts from Mahanagar Telephone Nigam Ltd. for network (Telex) utilisation.
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.
Net - Receipt from other telegraph Administration
Net Receipt from other Radio Companies
Foreign traffic exchange adjustment
This minor head will record the following items for which distinct sub-heads may be opened
Deduct - Net payments to other Telegraph Administration
Deduct - Net payments to other Radio Companies
Telephones
Leased Telecommunication Services.
Telecommunication Services
Inserted via Correction Slip No. 926
Deduct Refunds
Receipts from Monitoring Organisation
Receipts from Wireless Planning and Coordination Organisation
Telecommunications License Fee
Satellite system
Deleted via Correction Slip No. 926
105-Universal Access Levy
Receipts from Health Schemes
Receipts from Sales and Services of Bhaba Atomic Research Centre
Receipts from sales and services of Atomic Minerals Division
Oceanographic Research
Space Research
National Test House
Survey of India
Receipts from Tourists Transport
Promotion and Publicity
Rent and Catering Receipts
Receipts from Export Trade
Import licence Application fees
Export Licence Application Fees
Receipts from Kandia Free Trade Zone
Receipts from Santacruz Electronic Export Processing Zone
Receipts from NOIDA Export Processing Zone
Receipts from Madras Export Processing zone
Receipts from Cochin Export Processing Zone.
Receipts from Visag Export Processing Zone.
Inserted via Correction Slip No. 908
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
201 - Receipts from kandla Special Economic Zone
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
202 - Receipts from Santacruz Special Economic Zone
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
206 - Receipts from Cochin Special Economic Zone
Statistics
Fees realised under the Monopolies and Restrictive Trade Practices Act,1969
Patent Fees
Fees for Registration of Trade Marks
Receipts from certification marking and testing fees
Regulation of Joint Stock Companies
This will include fees and other receipts realised under the Companies Act and commission received by court liquidators under Banking Companies Act.
Fees for stamping weights and measures
Census
Trade Demonstration and publicity
Sale Proceeds of Liquor etc.
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".
Regulation of other business undertakings
This minor head will include receipts from the Administration of Indian Partnership Act, Money Lenders Act, Chit Funds Act, and fees under Insurance Act.
Land Ceilings (Other than agricultural land)
Meteorology
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.
Income from Portfolio Management Scheme (Discretionary Mode) of National Investment Fund
Inserted via Correction Slip Nos. 655-662
Contribution from Railways towards repayment of World Bank Loan from Mumbai Urban Transport Project
Limited Liability Partnership
Penalties realised under SEBI Act
Inserted via Correction Slip Nos. 767-768
Sovereign Gold Bond Scheme, 2015
Gold Monetisation Scheme, 2015
Unit Premium on Unit Trust of India (UTI)
Penalties levied by Insurance Regulatory and Development Authority
Inserted via Correction Slip No. 863
Grants under the Constitution (Distribution of Revenue order)
Grants in lieu of Tax on Railway Passenger Fares
Grants on account of Agricultural Wealth Tax
LMMHA note 1, part1e.htm
Grants under the proviso to Article 275of the Constitution
This minor head will be operated only in the books of the Union Territory Governments.
Grants to meet non-plan revenue deficit
Grants from Central Road Fund
Grants in lieu of pension contributions
Grants towards contribution to calamity Relief Fund.
Other grants
Block Grants
LMMHA note 2, part1e.htm
Grants as advance Plan Assistance for relief on account of Natural calamities
Grants as advance Plan assistance for drought relief will be adjusted under a distinct sub-head "Drought Relief."
Grants against External Assistance received in kind
Grants under Proviso to Article 275of the Constitution
Other Grants
National Rural Employment Programme
Schemes of North Eastern Council
Centrally Sponsored Schemes
Inserted via Correction Slip Nos. 824-834
Finance Commission Grants
Other Transfer/Grants to States/Union Territories with Legislatures
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
104-Grants from Central Road and Infrastructure Fund
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
Grant-in-aid for State Disaster Mitigation Fund
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
108-Grants from Central Road and Infrastructure Fund
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
Grants towards contribution to State Disaster Response Fund
110 – Grants from National Calamity Contingency Fund
Grants to meet Revenue Deficit (1)
Special Assistance
Compensation for loss of revenue arising out of implementation of GST
Inserted via Correction Slip No. 879
States Share of Basic Union Excise Duties
This includes State share of additional excise duties on Mineral products.
States Share of Special Union Excise duties
States Share of Additional Excise Duties in lieu of Sales Tax.
Assistance from Abu Dhabi fund for Arab Economic Development
Assistance from the Federal Austrian Government
Assistance from the Government of the Kingdom of Belgium
Assistance from the Government of Canada
Assistance from the Government of Czechoslavak Republic
Assistance from the Government of Denmark
Assistance from the European Economic Community
Assistance from the Government of France
Assistance from the Government of Federal Republic of Germany
Assistance from the Government of Hungarian People's Republic
Assistance from the Government of Iraq
Assistance from the Government of Italy
Assistance from the International Development Association
Assistance from I.F.A.D.
Assistance from International Monetary Fund
Assistance from the International Bank for Reconstruction and Development
Assistance from the Government of Japan
Assistance from Kuwait Fund for Arab Economic Development
Assistance from the Government of Norway
Assistance from the Government of Netherlands
Assistance from the O.P.E.C. Special Fund
Assistance from the Government of Polish People's Republic
Assistance from the Government of Swiss Confederation and Swiss Banks
Assistance from Saudi fund for Development
Assistance from The Government Of United Kingdom
Assistance from the Agency for International Development -U.S.A.
Assistance from the Government of U.S.A. under PL-480 Convertible Local Currency Credits
Other Miscellaneous assistance from the Government of U.S.A
Assistance from the Exim bank of U.S.A.
Assistance from the Government of Russian Federation
Assistance from the Government of United Arab Emirates
Assistance from the Central Republic of Yugoslavia
Assistance from the Government of Sweden
Swedish International Development Agency (SIDA)
Assistance from UN
Assistance from UNDP
Assistance from UNICEF
Assistance from WHO
Assistance from IAEA, Vienna
Assistance from DANIDA
Assistance from New Zealand
Assistance from the Government of Australia
Assistance under Colombo Plan
Assistance from I.L.O.
Assistance from UNFPA
Assistance from International Rice Research Institute
Assistance from Integrated Rural Development
Assistance from International Development Research Centre
250-Assistance from Global Drug Facility (GDF)
251-Assistance from Global Fund to Fight AIDS, Tuberculosis & Malaria (GFATM)
Assistance from the Agency for International Development - U.S.A.
249- Assistance from Department for International Development (DFID),U.K.
LMMHA note 1, part2.htm
Lok Sabha
These minor heads will include expenditure on discretionary grants by Presiding Officers, which may be shown under a distinct sub-head.
Lok Sabha Secretariat
Pay and Accounts Office - Lok Sabha
Rajya Sabha
Rajya Sabha Secretariat
Pay and Accounts Office - Rajya Sabha
Legislative Assembly
Legislative Council
Legislative Secretariat
Legislator's Hostel
Other expenditure
Secretariat
Emoluments and allowances of the President
Household Establishment
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.
Sumptuary Allowances
Entertainment Expenses
LMMHA note 3, part2.htm
Expenditure from Contract Allowance
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".
Tour Expenses
LMMHA note 2, part2.htm
State Conveyance and Motor Cars
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.
LMMHA note 7, part2.htm
Other Expenditure
This head inter-alia includes:
Discretionary Grants
Emoluments and allowances of the Governor/Administrator of Union Territories
LMMHA note 4, part2.htm
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.
LMMHA note 5, part2.htm
Medical Facilities
As the Governors of Maharashtra and Tamilnadu have a separate provision for "Surgeon and his establishments" in the second schedule to the Governors (Allowances and Privileges ) order, the expenses on their medical facilities will not be included under this minor head. In these States, expenditure on surgeon and his establishment will be recorded under the minor head "Household Establishment".
LMMHA note 6, part2.htm
Chief Commissioners
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.
Salary of Ministers and Deputy Ministers
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.
Sumptuary and other Allowances
Entertainment and Hospitality Expenses
Discretionary grant by Ministers
Cabinet Secretariat
Prime Minister's Office
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".
Supreme Court
High Courts
Special Courts
This minor head will record transactions of special courts established under the Special Courts Act.1979.
Judicial Commissioners (Union Territories)
Civil and Session Courts
Small Causes Courts
Presidency Magistrate's Courts
Criminal Courts
Coroners' Courts
Administrators General and Official Trustees
Official Assignees
Official Receivers
Sheriffs and Reporters
Legal Advisers and Counsels
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.
Central Administrative Tribunal
State Administrative Tribunals
Family Courts
This minor head will include pleadership and mukhtiarship examination charges.
Computerization of District and Sub-ordinate Courts
Inserted via Correction Slip No. 739
Legal Aid Service
Inserted via Correction Slip No. 814
E-Courts
Election Commission
Electoral Officers
This minor head will include expenditure on Chief Electoral Officers of the States and their establishment at State Headquarters and the districts.
Preparation and Printing of Electoral rolls
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.
Charges for conduct of elections for Lok Sabha and State/Union Territory Legislative Assemblies when held simultaneously.
Charges for conduct of elections to Parliament
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.
Charges for conduct of elections to State/Union Territory Legislature
Election Tribunals
Issue of Photo Identity - Cards to Voters
Charges for conduct of election to Panchayats/local bodies.
This minor head will include charges for election of the President/Vice-President
110-delimitation Commission
Electronic Voting Machines
Comptroller and Auditor General of India
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.
Civil Audit and Accounts Offices
Posts and Telegraphs Audit Officer
Railway Audit Offices
The expenditure in respect of railway audit proper and on audit of Metropolitan Transport Project shall be booked separately under two distinct sub-heads viz (i) Railway Audit proper and (ii) M.T.P. audit. (i) Collection of Taxes on Income and Expenditure
Defence Audit Offices
Commercial Audit Offices
Overseas Audit Offices
Deduct-Establishment charges recovered from other Government Departments.
Renamed from 'Civil Audit and Accounts Offices' to 'Indian Audit and Accounts Department' on 2023-07-07 via Correction Slip Nos. 1014, 1016
Indian Audit and Accounts Department
Renamed from 'Posts and Telegraphs Audit Officer' to 'Posts and Telecommunications Audit Offices' on 2019-07-04 via Correction Slip No. 935
Posts and Telecommunications Audit Offices
Direction and Administration
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.
Includes charges on account of Directorates of Inspection-Income Tax, Investigation and Research, Statistics and Publications. (ii) Collection of Taxes on Property and Capital Transactions
Collection Charges-Income Tax
Collection Charges-Corporation Tax
Collection Charges-Expenditure Tax
Collection Charges-Agriculture Income Tax
Collection Charges-Taxes on Professions, Trades Callings and Employment.
Collection Charges-Interest Tax Act-1974
Collection charges-Hotel Receipt Tax
Interest paid on delayed refunds of disputed tax.
Authority for Advance Rulings
Deduct-Proportionate charges transferred to other heads
Renamed from 'Collection Charges-Corporation Tax' to 'Collection Charges-Corporate Tax' on 2026-05-22 via Correction Slip Nos. 1102-1105
Collection Charges-Corporate Tax
Deleted via Correction Slip Nos. 755-759
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
108- Interest on refunds (3)
110-Service charges on refunds through Electronic Clearing Service
Collection Charges- Other Taxes
Inserted via Correction Slip No. 719
Collection Charges
Survey and Settlement Operations
Land Records
Management of Government Estates
Management of Ex-Zamindari Estates
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".
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.
Cost of Stamps
Expenses on Sale of Stamps
This minor head will record "Commission," 'discount', and pay and allowances of official vendors for sale of stamps.
Estate Duty
See Note (1) below the major head '2020' Collection of Taxes on Income and Expenditure
Taxes on Wealth
Gift Tax
Securities Transaction Tax (1)
Other Taxes (2)
Inserted via Correction Slip Nos. 755-759
Taxes on Immovable Property other than Agricultural Land
Revenue-cum-Import/Export Trade Control Functions
The expenditure relating to the following departments will be booked under this minor head:
Preventive and Other functions
108-Interest on refunds (3)
Proportionate Cost of Collection of Customs Duty at out ports will be transferred to the minor head "Preventive and other functions” under the major head "2037 Customs". See also General Direction 3.5.
108-Interest on refunds (2)
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".
Purchase of Opium etc.
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.
Purchase of Liquor and Spirits
Inspection of Motor Vehicles
Interest paid on delayed Refunds of CGST
Inserted via Correction Slip No. 875
Interest paid on delayed Refunds of IGST
Interest paid on delayed Refunds of GST Compensation Cess
Interest paid on delayed Refunds of SGST
Interest paid on delayed Refunds of UTGST
Collection Charges-Entertainment Tax
Collection Charges-Betting Tax
Collection Charges-Electricity Duty
This minor head will include the expenditure on the establishment of Electrical Inspectorate.
Collection Charges-Taxes on Goods and Passengers
Collection Charges - Services Tax.
Collection Charges - Other Taxes and Duties
This minor head includes charges if any, in connection with collection of tobacco vend fees, license fees etc (iv) Other Fiscal Services
Currency Note press
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)
Loss on Coinage
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
Cost of one Rupee note forms
Mint
The minor head will have sub heads for
Silver Refinery
Regulation of Foreign Exchange
Smugglers and Foreign exchange Manipulators' (Forfeiture of Property Act, 1976)
Promotion of Small Savings
This minor head will record the expenditure on 'National Savings Organisation' and also the State Small Savings Organisation.
Additional Emoluments (Compulsory Deposit) Act, 1974
This minor head will have the following sub heads: Each of the above three Interest sub-heads will have the following detailed heads:
India Security Press, Nasik
This minor head will be divided into the sub heads as mentioned in Foot Note (1) below the Major head 2046.
State Stamps Depot
Security Printing Press, Hyderabad
Customs, Central Excise and Gold (Control) Appellate Tribunal
This minor head will also record expenditure on account of the Central Stamp Office, Calcutta, and the Central Stamp Store, Nasik under distinct sub heads.
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
Customs Excise and Service tax Appellate Tribunal (CESTAT)
Inserted via Correction Slip Nos. 637-654
Goods & Services Tax Network (GSTN): Special Purpose Vehicle (SPV)
Goods and Service Tax Appellate Tribunal
Inserted via Correction Slip Nos. 1043-1045
Sinking Funds
Separate sub head may be opened for each loan for which sinking fund is created.
Other Appropriations
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.
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".
Discount on Loans
Separate sub heads may be opened for each denomination of loan.
Interest on Treasury Bills and connected securities issued to R.B.I
LMMHA note 8, part2.htm
Interest on Special Securities issued to the R.B.I.
This minor head shall account for interest on securities issued to R.B.I. for acquisition of special Drawing rights etc.
Interest on 182 Days-Treasury Bills
Interest on 364-Days-Treasury Bills.
Interest on Gold Bonds, 1998
Interest on 10% Relief Bonds, 1993
LMMHA note 9, part2.htm
Discount on Zero Coupon Bonds, 1999
Please see Note (1) below the major head '6001 - Internal Debt of Central Government'' and Note (19) below the major head "8658 -Suspense Accounts".
Interest on 12.08% Government of India Compensation (Project Exports to Iraq) Bonds, 2001.
LMMHA note 10, part2.htm
Interest on Ways & Means Advances from Reserve Bank of India
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.
Interest on 14 Day Treasury Bills.
Interest on 28 Day Treasury Bills.
Interest on Marketable Securities issued in Conversion of Special Securities
Interest on Investment in Special Central Government Securities issued against outstanding balances of Small Savings as on 31-3-99
Interest on Investment in Special Central Government Securities issued against net collections of Small Savings from 1-4-99
Interest on Special Securities issued to National Small Savings Fund of the Central Government by State Government
Interest on Other Internal Debts
Separate sub heads may be opened for interest paid on internal debt relating to each autonomous or statutory organisation.
Management of Debt
Includes expenditure incurred in connection with issue of new loans and the sale of securities held in cash balance investment account.
Interest on Loans from Abu Dhabi fund for Arab Economic Development
Interest on Loans from the Federal Austrian Government.
Interest on Loans from the Government of the Kingdom of Belgium
Interest on Loans from the Government of Canada
Interest on Loans from the Government of Czechoslavak Republic
Interest on Loans from the Government of Denmark
Interest on Loans from the European Economic Community
Interest on Loans from the Government of France
Interest on Loans from the Government of Federal Republic of Germany
Interest on Loans from the Government of Hungarian People's Republic
Interest on Loans from the Government of Iraq
Interest on Loans from the Government of Italy
Interest on Loans from the International Development Association
Interest on Loans from I.F.A.D.
Interest on Loans from International Monetary Fund
Interest on Loans from the International Bank for Reconstruction and Development
Interest on Loans from the Government of Japan
Interest on Loans from Kuwait fund for Arab Economic Development
Interest on Loans from the Govt. of Norway
Interest on Loans from the Government of Netherlands
Interest on Loans from the O.P.E.C. Special Fund
Interest on Loans from the Government of Polish People's Republic
Interest on Loans from the Government of Swiss Confederation and Swiss Banks
Interest on Loans from Saudi Fund for Development
Interest on Loans from the Government Of United Kingdom
Interest on Loans from the Agency for International Development -U.S.A.
Interest on Loans from the Government of U.S.A. under PL-480 convertible local currency credits
Interest on other miscellaneous Loans from the Government of U.S.A.
Interest on Loans from the Exim Bank of U.S.A. (Repayable in U.S. Dollars)
Interest on Loans from the Government of Russian Federation
Interest on Loans from the Government of United Arab Emirates
Interest on Loans from the Republic of Yugoslavia
Interest on loans from the Govt. of Sweden
Interest on loans from Swedish Int. Development Agency (SIDA)
Interest on loans from UN
Interest on loans from UNDP
Interest on loans from UNICEF
Interest on loans from WHO
Interest on loans from IAEA, Vienna
Interest on loans from DANIDA
Interest on loans from New Zealand
Interest on loans from the Govt. of Australia
Interest on loans under Colombo Plan
Interest on loans from I.L.O.
Interest on loans from UNFPA
Interest on loans from International Rice Research Institute
Interest on loans from Integrated Rural Development
Interest on loans from International Development Research Centre
Interest on Loans from Asian Development Bank
Interest on Loans from Government of Spain.
Interest on State Provident Funds
Incentive Bonus to Provident Fund Subscribers
Interest on Trusts and Endowment
Interest on Insurance and Pension Fund
Interest on Special Deposits and Accounts
Bonus on Field Deposits
Interest on Other Deposits and Accounts
Interest on Loans for State/Union Territory Plan Schemes
Interest on Pre-1984-85 Loans
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.
Interest on Depreciation Renewal Reserve Funds
Interest on Revenue Reserve Funds
Interest on Railway Development Fund
Interest on Capital Reserve Fund (Posts & Telegraphs)
Interest on General and other Reserve Funds
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
115-Interest on Other Savings Deposits (12)
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
116-Interest on Other Savings Certificates (12)
124 - Interest paid on Market Stabilization Scheme Deposit of money in the bank:
125 - Discount allowed on Market Stabilization Scheme Deposit of money in the bank
Discount on Cash Management Bills
Inserted via Correction Slip Nos. 697-698
Interest on Sovereign Gold Bond Scheme, 2015
Interest on Gold Monetisation Scheme, 2015
Interest on Special Drawing Facility on 91 days Deposits
Inserted via Correction Slip No. 909
Interest on Special Securities issued to Public Sector Banks
Renamed from 'Interest on Special Securities issued to Public Sector Banks' to '132-Interest on Recapitalisation Bonds-Public Sector Banks' on 2020-07-30 via Correction Slip No. 945
132-Interest on Recapitalisation Bonds-Public Sector Banks
Inserted via Correction Slip No. 919
133- Interest on Recapitalisation Bonds- Other Government Controlled Banking entities
Inserted via Correction Slip No. 945
Interest on Sovereign Green Bonds
Inserted via Correction Slip Nos. 1005-1007
Interest on Loans from European Investment Bank
Inserted via Correction Slip No. 811
Interest on Loans from New Development Bank (NDB)
Inserted via Correction Slip No. 868
Interest on Loans from Asian Infrastructure Investment Bank (AIIB)
Inserted via Correction Slip No. 882
Interest on Loans from Government of Korea (GoKR)
Inserted via Correction Slip Nos. 1030-1031
Interest on Deposits
Interest on Advance Deposit Scheme for giving Telephone Connections
Interest on Deposits for Leased Telecommunication Services
Interest on Advance Deposit Scheme for giving Telex Connections
Interest on deposits of SBI under NRI Bonds Scheme
Interest on Petroleum Bonds
Union Public Service Commission
State Public Service Commission
Staff Selection Commission
Renamed from 'Staff Selection Commission' to 'Staff Selection Commission (1)' on 2013-07-16 via Correction Slip No. 746
Staff Selection Commission (1)
Secretariate
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".
Attached Offices
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.
Other Offices
Board Of Revenue
District Establishments
Other Establishments
This minor head will include sub-divisional establishment.
Commissioners
Court of Wards
Training
Directorate of Accounts and Treasuries
Pay and Accounts Offices
Expenditure on Pay and Accounts Offices accredited to a particular department will be recorded under the major head for that department
Treasury Establishment
Local Fund Audit
Education and Training
Research
Criminal Investigation and Vigilance
Central Reserve Police
Assam Rifles
Special Police
This minor head includes expenditure on State Militia and Armed Police.
Border Security Force
National Security Guard
Industrial security Force
State Headquarters Police
District Police
Village Police
Railway Police
This minor head includes charges for "Crime" and "Order" police. Expenses in connection with "Order" police are ultimately recoverable from Railways.
Harbour Police
Welfare of Police Personnel
This minor head includes expenditure on all amenities for the police personnel in general (e.g Subsidised rations, Contributions to amenities funds, running expenses of police, Hospital etc.).
Wireless and Computers
Modernisation of Police Force
Forensic Science
Internal Security
Special Protection Group
Delhi Police
120- Special Service Bureau
Renamed from '120- Special Service Bureau' to 'Sashastra Seema Bal' on 2021-10-13 via Correction Slip Nos. 971-973
Border Management
Jails
Jail Manufactures
This minor head includes charges for convict labour except jail press charges, which are treated as expenditure under Major head "2058-Stationery and Printing ".
This includes charges on account of persons confined or detained in Jails outside the State.
Purchase
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.
Inspection
Disposals
Purchase and Supply of Stationery Stores
This minor head will include expenditure on Stationery Office.
Printing, Storage and Distribution of Forms
Government Presses
This minor head will include expenditure on lithography.
Cost of printing by Other Sources
Government Publications
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".
Construction
See Note (1) above. This minor head may be divided into sub-heads corresponding to various functional major heads as considered necessary.
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.
Machinery and Equipment
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.
LMMHA note 11, part2.htm
Maintenance and Repairs
This minor head may be divided into the following sub-heads:-
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)."
Furnishings
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.
Lease Charges
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".
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".
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.
This minor head will record the expenditure on 'Direction' 'Execution', 'Architecture "Designs', 'Stores Control' etc. for which distinct sub-heads may be opened. In addition, two distinct deduct-sub-heads may also be opened to record the transfers on percentage/pro-rata basis to other major heads, on account of apportionment of 'Common Establishment' viz. The contra debits for these deduct-entry adjustments, will appear either as detailed heads under the sub-head "Buildings" below the appropriate programme minor head under the relevant functional capital major heads or under "Direction and Administration" below "2216 Housing" and "3054-Roads and Bridges" as the case may be. The rules for the transfer of the establishment charges in these cases, will be such as laid down in Statement E to Appendix 2 of C.P.W.A. Code or other similar provisions in the State P.W.A. Codes.
Planning and Research
Public Works Workshops
This minor head will record the expenditure on the establishment of P.W. Workshops, plant and machinery and their maintenance etc.
Embassies and Missions
This minor head will include expenditure on agents in Common Wealth Countries.
Special Diplomatic Expenditure
This minor head is intended to provide for special charges which are debited under this head only under special instructions of Government.
International Conference/Meetings
The nomenclature of the sub-head shall indicate the name of each International conference / meeting.
Pass-port and Emigration
Entertainment Charges
Assistance to Autonomous Bodies and Other Institutions
Inserted via Correction Slip No. 933
Central Vigilance Commission
This minor head includes expenditure on training of I.A.S. Officers, Secretariat training institutes, other general training institutes. etc.
Metropolitan Council
Records expenditure on Metropolitan Council, Delhi.
Pradesh Councils
Records expenditure on pradesh council in Andaman and Nicobar Islands.
Zonal Councils
Vigilance
This minor head will record expenditure on Vigilance Commissioner, Vigilance Tribunals, Vigilance Departments, Lokayukta/Up-Lokayukta/Lokpal etc.
Special Commission of Enquiry
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.
The sub head will be
Rent Control
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.
Purchase and Maintenance of transport
This will record expenditure on maintenance of motor garages, as well as purchase and maintenance of vehicles not relating to any particular service/department and purchase and maintenance of aircrafts, if any, maintained by Government not as a regular public service.
Guest Houses, Government Hostels etc.
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.
Bureau of Immigration
Explosives
Administration of Citizenship Act.
Official Languages
Payment to States/Union Territories for Administration of Central Acts and Regulations
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.
Deleted via Correction Slip Nos. 765-766
Intelligence Bureau
National Investigation Agency
Superannuation and Retirement Allowances
Commuted value of Pensions
Compassionate allowance
Gratuities
This minor head will also record expenditure on account of interest payable on delayed payment of Gratuity.
Family Pensions
Pensionary charges in respect of High Court Judges
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.
Contributions to Pensions and Gratuities
Contributions payable by one Government to another on account of pensions and gratuities of officers who are either borne on the joint cadre of the two Governments, or lent to the former by the latter Government, are debited to this head. When payments are made at combined rates for both pensions and leave salaries, such contributions are also debited to this head. Leave salary contributions, when paid separately, are, however, debited to the functional major heads concerned. Allocation of Pensions and Gratuities between Central Government and State Governments has been dispensed with from 1.4.1987. This minor head has been retained to accommodate old cases.
Contributions to Provident Funds
This minor head includes Government contributions to various Contributory Provident Funds.
Pensions to Employees of state aided Educational Institutions
Pensions of Employees of Local Bodies
Pensions to legislators
This minor head will have two sub-heads, viz (i) Members of Parliament (ii) Members of State legislatures.
Equated payment of sterling pension transferred from Capital (2 )
See Note (1) below "4075 Capital Outlay on Miscellaneous General Services".
Equated payment on account of Capital outlay on sterling pensions to the Government of India by the State/Union Territory Governments
Pensions and other Retirement Benefits of President of India
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.
Leave Encashment Benefits
Other Pensions
Includes the Following:-
This minor head will include cost of remittance by money order, of pensions debitable to this major head.
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'.
Navy (9 )
116-Ex-gratia payments arising out of Special VRS to Central Government Employees declared as surplus
117-Government Contribution for Defined Contribution Pension Scheme (13)
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
Government Contribution for Defined Contribution Pension Scheme under National Pension System
118 – Medical Treatment of CGHS Pensioners
Payment of Service Charges to National Securities Depository Limited under New Pension Scheme
Inserted via Correction Slip No. 793
Pensionary Charges in respect of retirees/deceased employees of Government of NCT Delhi
Inserted via Correction Slip No. 890
Government Contribution for Defined Contribution Pension Scheme under Unified Pension Scheme
Inserted via Correction Slip Nos. 1052-1053
Pension in lieu of resumed Jagirs, Lands. territories etc.
Pre-partition payments
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.
Pensions and awards in consideration of distinguished services
Management of Properties acquired under Chapter XX-A of Income Tax Act,1961
Management of immovable properties acquired under Chapter XX-C of Income Tax Act, 1961
Loans to State Governments Written Off in terms of recommendations of the 8th Finance Commission
Loans to State Governments Written off in terms of recommendations of the 9th Finance Commission.
Repayments of Loans by State Governments written-off in terms of recommendations of the 10th Finance Commission.
Loss by Exchange
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'.
112 – Loans to State Governments written-off in terms of recommendations of the Eleventh Finance Commission (3)
Loans to State Governments written off in terms recommendations of Thirteenth Finance Commission.
Inserted via Correction Slip Nos. 709-712
Army Personnel (including Reservists)
This will include expenditure on Territorial Army, etc.
Transportation.
Inspection Organisation
Works
This minor head will include expenditure on construction, maintenance etc. of buildings and other revenue works of the Army, by the Military Engineering Service other than those relating to ordnance factories, research and development organisations. Military farms and Inspection organisations for which separate minor heads have been provided.
National Cadet Corps.
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.
107-Ex-Sservicemen Contributory Health Scheme
Agnipath Scheme
Inserted via Correction Slip Nos. 993-995
Pay and allowances of Navy personnel are recorded under this minor head.
Navy Reservists
Transportation
106-Repairs and Refits
Pay and allowances of Air Force personnel are recorded under this minor head.
Reserve and Auxiliary Services
Transportations
Special Projects
Maintenance - Machinery and Equipment
This minor head will include manufacture expenditure like wages, other floor expenses, etc.
Renewals and Replacements
Deduct-Recoveries for supply made to - Army
Deduct-Recoveries for supply made to - Navy
Deduct-Recoveries for supply made to - Air Force
Deduct-Recoveries from other Deptts
This minor head is intended to account for the recoveries made from R&D Organisation, Inspection Organisation, M.E.S. etc.
Deleted via Correction Slip Nos. 1021, 2027
004-Research/Research Development
101-Service Personnel
102-Civilians
105 -Transportation
110-Stores
111-Works
800-Other Expenditure
Equipment
Maintenance of Buildings
Government Primary Schools
Assistance to Non Government Primary Schools
Assistance to Local Bodies for Primary Education
Non-Formal Education
Teachers and other Services
Teachers Training
LMMHA note 4, part2b.htm
Text Books
Expenditure on Text Book Committee, printing, publication and distribution of Text Books will be recorded under this minor head.
Scholarships and Incentives
Examinations
LMMHA note 3, part2b.htm
School lunch/ mid day meal programme will be recorded under a distinct sub head under this minor head.
LMMHA note 11, part2b.htm
Research and Training
This excludes teachers' training.
Equipments
Non-formal Education
Teachers and Other Services
Scholarships
Government Secondary Schools
Assistance to Non-Govt. Secondary Schools
Assistance to Local Bodies for Secondary Education
Assistance to Universities.
Government Colleges and Institutes
Assistance to Non-Government Colleges and Institutes
LMMHA note 8, part2b.htm
Faculty Development Programme
This minor head will record expenditure on orientation courses, summer seminars etc.
LMMHA note 9, part2b.htm
Text Books Development
These minor heads will record expenditure on bringing out the cheap editions of textbooks for university and higher education and technical education.
LMMHA note 7, part2b.htm
Institutes of higher learning
This minor head will record expenditure of other Institutions of-higher learning not affiliated to any university e.g. Indian Institute of Management.
Grants to Voluntary Organisations
Shramik Vidya Peeths
Rural Functional Literacy Programmes
Other Adult Education Programmes
LMMHA note 5, part2b.htm
Promotion of Modern Indian Languages and Literature
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.
Sanskrit Education
LMMHA note 6, part2b.htm
Other Languages Education
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.
111 – Sarva Shiksha Abhiyan
National Programme of Mid Day Meals in Schools
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
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
Pradhan Mantri Poshan Shakti Nirman (PM-Poshan)
113- Interest subsidy on Education Loan to bright & needy students
International Co-operation
Assistance to Universities for Technical Education
LMMHA note 1, part2b.htm
Technical Schools
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.
Assistance to Non-Government Technical Colleges and Institutes
Polytechnics
LMMHA note 2, part2b.htm
Book Promotion
See note (9) below Major head 2202.
Engineering/Technical Colleges and Institutes
Will also include Management and Commercial Institutes.
Physical Education
Expenditure on Colleges of Physical Education affiliated to Universities or not will be recorded under this minor head.
Youth Welfare Programmes for Students
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.
Youth Welfare Programmes for Non Students
Sports and Games
Fine Arts Education
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.
Promotion of Arts and Culture
This minor head will include expenditure relating to literary awards.
Archaeology
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.
Archives
This minor head will include expenditure on public libraries but not expenditure on libraries attached to educational institutions and departments.
Archaeological Survey
Museums
Anthropological Survey
Certification of Cinematographic Films for public exhibition
This Minor Head will record expenditure on Film Censoring.
Employees State Insurance Scheme
This minor head will record expenditure incurred in hospitals, dispensaries etc, in connection with Employees' State Insurance Scheme.
Central Government Health Scheme
Medical Stores Depots
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.
Departmental Drug Manufacture
This minor head will include expenditure on departmental manufacture of common pharmaceutical preparations.
School Health Scheme
Hospital and Dispensaries
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".
Other Health Schemes
Health Sub-centres
Subsidiary Health Centres
Primary Health Centres
Community Health Centres
Hospitals and Dispensaries
LMMHA note 10, part2b.htm
Divided into the following sub-heads;
This includes Yoga also.
LMMHA note 12, part2b.htm
This includes expenditure on Port Health Establishment including Airport Organisation.
Prevention and Control of diseases
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.
Prevention of food adulteration
Drug Control
Manufacture of Sera/Vaccine
Will include expenditure on Pasteur Institute.
Public Health Laboratories
Will include expenditure on Chemical Examiner.
Public Health Education
Public Health Publicity
Health Statistics & Evaluation
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.
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
Research and Evaluation
Rural Family Welfare Services
This will have the following sub-heads:
Urban Family Welfare Services
This will include expenditure on Post Partam Centres.
Maternity and Child Health
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.
Transport
This will cover expenditure on (i) maintenance of vehicles and supply of vehicles at Primary Health Centres, (ii) Supply of additional vehicles for supervision at District Family Welfare Bureaus, (iii) Supply of vehicles and equipment to regional Family Welfare Training Centres and (iv) Health Transport Organisation at the Centre.
Compensation
Mass Education
This will cover expenditure on
Selected area Programmes (including India population project)
Reproductive and Child Health Programme
This minor head will be divided into two sub-heads: -
Assistance to Public sector and other undertakings
Other Services and Supplies
This will cover expenditure under the items: State Sector Central Sector
Survey and Investigation
Urban water Supply Programmes
Each major scheme or group of small schemes will be recorded under distinct sub-Heads with suitable detailed heads.
Rural water supply Programmes
This minor head will be sub-divided into the following sub-Heads:
Assistance to Local Bodies, Municipalities etc.
Will include expenditure on supervisory establishments for sanitation services.
Sanitation Services
Prevention of Air and Water Pollution
Sewerage Services
188 Assistance to Autonomous Bodies
Inserted via Correction Slip No. 1069
80-General
This will have the following sub-heads;
Assistance to Housing Boards
Housing Co-operatives
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.
Provision of house site to the landless
05 General Pool Accommodation
06 Police Housing
07 Other Housing
Indira Awaas Yojana.
Inserted via Correction Slip Nos. 676-680
Building Planning and Research
Assistance to Housing Boards, Corporations etc
Assistance to Local Bodies Corporations, Urban Development Authorities, Town Improvement Boards, etc.
Assistance to Local bodies Corporations, Urban Development Authorities/Town Improvement Boards etc.
Assistance to Local bodies Corporations, Urban Development Authorities, Town Improvement Boards etc
This minor head will include expenditure relating to Municipal administration or other Urban Development Authority concerned.
Assistance to Local Bodies, Corporations, Urban Development Authorities, Town Improvement Boards etc.
Will include the Directorate of Public Relations.
Production of films
Monitoring Services
Inserted via Correction Slip Nos. 633-634
Research and Training in mass Communication
Advertising and visual Publicity
Information Centres
This will include general information services.
Press Information Services
Registration of Newspapers
Field Publicity
Song and Drama Services
Photo Services
Publications
Community Radio and Television
Operation and Maintenance
Programme Services
News Services
Listeners' Research
External Services
Journals
Planning and Development
Will include interest on capital and contribution to Funds.
Satellite Systems
Grants to Prasar Bharti
Economic Development
Education
Health
Housing
This Minor head will include provision of house site to landless members of Scheduled Castes, Scheduled Tribes and Backward Classes.
Special Central Assistance for Scheduled Castes Component Plan
Special Central Assistance for Tribal sub-Plan
Welfare of Minorities
Inserted via Correction Slip Nos. 714-717
Subsidy for operation of Haj Charters
Inserted via Correction Slip No. 781
Deleted via Correction Slip No. 843
Subsidy for Special Operation
Inserted via Correction Slip No. 843
Welfare of denotified and other nomadic tribes
Aid to voluntary Organisations
Includes Labour Commissioner and his establishment.
Research and Statistics
Industrial Relations
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.
Working Conditions and Safety
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.
General Labour Welfare
This minor head will record labour welfare measures not related to sectors covered by minor heads for Coal, Mica and Iron Ore Mines labour welfare. All these minor heads may have sub heads" Housing", "Education", "Health" etc. as the case may be.
Coal-Mines Labour Welfare
Mica Mines Labour Welfare
Iron/Manganese/Chrome Ore Mines Labour Welfare
Limestone and Dolomite Mines Labour Welfare
Dock Labour Welfare
Beedi Workers Welfare
Cine Workers Welfare
Social Security for labour
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.
Rehabilitation of Bonded labour
Improvements in Working Conditions of Child/Women labour
Welfare of emigrant labour
This will include services on Migratory Labour Recruiting Agencies for labour going abroad etc.
Rural Labour
This minor head will be divided into the following sub-heads :
Assistance to Labour Cooperatives
This minor head will record expenditure on education, including workers' education programme, National Institute of Labour etc.
International Cooperation
This includes the expenditure on Directorate General of Employment and Training.
Research, Survey and Statistics
Employment Services
Assistance to the Urban poor
Training of Craftsmen & Supervisors
Industrial Training Institutes
Apprenticeship Training
Welfare schemes for Fishermen
Deleted via Correction Slip No. 872
Dandakamaya Development Scheme
Displaced persons from former West Pakistan
Displaced persons from former East Pakistan
Repatriates from Sri Lanka
Migrants from Pak-held Territories of Jammu & Kashmir
Development of Andaman and Nicobar Islands for Rehabilitation
Tibetan Refugees
Relief and Rehabilitation of persons affected by Indo-Pak Conflict 1971
Rehabilitaion of repatriates from other countries
Other Relief Measures
Will include expenditure on relief measures, as distinct from relief and rehabilitation schemes.
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".
Welfare of handicapped
Child Welfare
Women's Welfare
Welfare of aged, infirm and destitute
Prohibition
Correctional Services
Assistance to Voluntary Organisations
Ex-gratia payments to Indian Nationals for properties seized by Pakistan during and after 1965 conflict
Pre- Vocational Training
Other programmes
National Old Age Pension Scheme.
National Family Benefit Scheme.
National Maternity Benefit Scheme.
Debt Relief for Farmers
Inserted via Correction Slip Nos. 663-668
Government’s contribution towards waiver of interest payable by farmers in debt stressed States of Andhra Pradesh, Karnataka, Kerala and Maharashtra
Personal Accident Insurance Scheme for poor families (Each special Insurance Scheme will be a minor head)
Pensions under Social Security Schemes
Protected Savings Schemes
Deposit Linked Insurance scheme- Government P.F.
Government Employees Insurance Scheme
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.
Contributions to Solatiul Fund
Swatantrata Sainik Samman Pension Scheme
Other Insurance Schemes
This minor head will include management expenditure of Life and other Insurance Schemes run by State Governments.
Other Programmes
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."
Production of Nutritious Beverages
Fortifications of foods
Special Nutrition programmes
Mid-day Meals
Research & Development
Diet surveys and Nutrition planning
Nutrition education and extension
Statistics and evaluation
Gratuitous Relief
This will be sub-divided into:-
Drinking Water Supply
Special Nutrition
Supply of Fodder
Veterinary Care
Public Health
Deduct-Amount met from Natural Calamities unspent Margin Money Fund.
Deduct-Amount met from the Famine Relief Fund
Veterinary care
Repairs and restoration of damaged roads and bridges
Repairs and restoration of damaged Government Office Buildings
Repairs and Restoration of damaged Government Residential buildings
Repairs and restoration of damaged water supply, drainage and sewerage works
Assistance for repairs and restoration of damaged water supply, drainage and sewerage works
Ex-gratia payments to bereaved families
Evacuation of population
Assistance for repairs/reconstruction of Houses
Assistance to Farmers for purchase of Agricultural inputs
Assistance to Farmers to clear sand/silt/salinity from land
Assistance to Farmers for repairs of damaged tube wells, pump sets etc.
Assistance to Farmers for purchase of live stock
Assistance for repairs/replacement of damaged boats and equipment for fishing
Assistance to artisans for repairs/replacement of damaged tools and equipments
Assistance to owners of salt works
Afforestation
Repairs and restoration of damaged irrigation and flood control works
Assistance to Local bodies and other non-Government Bodies/Institutions
Transfers to Reserve funds and Deposit Accounts-Natural Calamities unspent Margin Money Fund
Transfers to Reserve Funds and Deposit Accounts-Famine Relief Fund
Transfer to Reserve Funds and Deposit Accounts-Calamity Relief Fund'.
Deduct - Amount met from Calamity Relief Fund.
06-Earth Quake
Disaster Management
State Disaster Mitigation Fund
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
Transfer to Reserve Funds and Deposit Accounts – State Disaster Response Fund
Renamed from 'Special Nutrition' to 'Assistance to States from National Disaster Response Fund' on 2012-06-13 via Correction Slip Nos. 709-712
Assistance to States from National Disaster Response Fund
123 Public Health
Centre for Training in disaster preparedness
Management of Natural Disasters, Contingency Plans in disaster prone areas
This minor head will record expenditure on prevention of cattle epidemic and other miscellaneous expenditure not identifiable with other sub-major/minor heads.
Renamed from 'Deduct-Amount met from Natural Calamities unspent Margin Money Fund.' to 'Deduct – Amount met from State Disaster Response Fund' on 2012-06-13 via Correction Slip Nos. 699-703
Deduct – Amount met from State Disaster Response Fund
Donations for Charitable purposes
Administration of Religious and Charitable Endowments Acts
Upkeep of Shrines, Temples etc.
This minor head will include expenditure on Public exhibitions, fairs and pilgrimage beyond India
Payment to Institutions against refund of unclaimed deposits specified under Section 124(4) of the Finance Act, 2015 (20 of 2015)
Payment of Interest to Institutions on unclaimed deposits credited to Senior Citizens' welfare Fund
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.
See Note (2) below the major head '2052 Secretariat-General Services'.
Food grain crops
LMMHA note 1, part2c.htm
This minor head will also record expenditure on seed farms.
LMMHA note 2, part2c.htm
Agricultural Farms
This minor head will include expenditure on commercial farms and experimental farms other than seed farms (vide Note (1) above).
Manures and Fertilisers
Import of Fertilizers
Plant Protection
LMMHA note 3, part2c.htm
Commercial Crops
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.
LMMHA note 4, part2c.htm
Extension and Farmers' Training
This minor head will record expenditure on information, publicity demonstration, farmers' training and education.
Crop Insurance
Agricultural Economics and Statistics
Development of Pulses
LMMHA note 5, part2c.htm
Agricultural Engineering
This minor head will include expenditure on agency for the hire and servicing of agricultural machinery and implements including tractors.
Development of Oil Seeds
Scheme of Small/Marginal farmers and agricultural labour
LMMHA note 6, part2c.htm
Horticulture and Vegetable Crops
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.'
Assistance to Farming Cooperation
Issue of Special Bonds to Fertilizers Companies as compensation towards fertilizer subsidy
Soil Survey and Testing
Soil Conservation
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.
This will include a sub-head "Water Conservation'.
Land reclamation and Development
Extension and Training
Veterinary Services and Animal Health
Will include expenditure on prevention and control of animal diseases.
Cattle and Buffalo Development
This minor head will include cattle breeding, cattle shows etc.
Poultry Development
Sheep and Wool Development
Piggery Development
Other Live Stock Development
Fodder and Feed Development
Insurance of Live Stock and Poultry
Meat Processing
Administrative Investigation and Statistics
Assistance to Animal Husbandry Cooperatives
Dairy Development Projects
Operation Flood Project will be a Sub-head under this minor Head.
Assistance to Cooperatives and other BodiesEach Milk Scheme will be a minor head
(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”.
National Diary Development Board will be a Sub-head under this minor Head.
Inland fisheries
Landing and berthing facilities will be sub-heads.
Esturine / Brackish water Fisheries
Marine Fisheries
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.
Processing, Preservation and Marketing
Mechanisation and improvement of Fish Crafts
Fisheries Cooperatives
Assistance to Shipping Credit and Investment Company and other bodies
Will include expenditure on acquarium and schemes for relief and welfare of fishermen.
Inserted via Correction Slip No. 872
Survey and Utilization of Forest Resources
Communications and Buildings
Forest Conservation, Development and Regeneration
Social and Farm Forestry
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.
Forest Produce
Expenditure on management of Ex- Zamindari Forest Estates
Departmental working of Forest Coupes and Depots
Rasin and Turpentine Factories
Each factory will be recorded as a minor head with suitable sub-head thereunder.
Wild Life Preservation
National Afforestation and Ecology Development programme.
State compensatory Afforestation (SCA)
Inserted via Correction Slip No. 911
Payment against collection of Cess
Subsidy for replantation
Subsidies for Plantation
Payments against collection of Cess
Arecanut
This minor head will include expenditure on Hapur Institute and Modern Rice Mills etc.
Research and evaluation
Procurement and Supply
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".
Food Subsidies
This minor head will include subsidy to the Food Corporation of India.
Food Processing
Assistance to Co-operatives
This minor head will include incidental expenses on Gift Food Grains from abroad.
Rural Godowns Programme
Assistance to other Institutions
Assistance to I.C.A.R
Assistance to I.C.A.R.
Agricultural Financial Institutions
Audit of Co-operatives
Information and Publicity
Assistance to multipurpose rural co-operatives
Assistance to credit co-operatives
Assistance to other co-operatives
Agriculture Credit Stabilisation fund
Cooperative Education
This minor head is intended to account for the transactions made to propagate the co-operative principles, ideology and philosophy amongst the members of Co-operative Societies.
Marketing facilities
Grading and quality control facilities
Scheme for Debt relief to farmers.
Training (Will cover TRYSEM Training of Rural Youth for self employment)
Subsidy to District Rural Development Agencies
Minor Irrigation
Pasture Development
Soil and water conservation
Animal Husbandry and Dairying
Development of Design and Approach for Area bound Block level IRE Projects
Project Implementation
Monitoring
National Waste Land Development Programme
Swarnajayanti Gram Swarozgar Yojana
Jawahar Gram Samridhi Yojan'
Rural Employment Guarantee Scheme
Inserted via Correction Slip Nos. 593-595
National Rural Employment Guarantee Scheme
Statistics and Evaluation
Regulation of Land Holding and Tenancy
Consolidation of Holdings
Expenditure on consolidation of holding for development of agriculture will be recorded under this head.
Maintenance of Land Records
Assistance to allottees of surplus Land
Panchayati Raj
Community Development
Dry land Development Programme
DRDA Administration.
Public Cooperation.
Provision of Urban Amenities in Rural Areas
Western Chats
Contribution to Central Resource Pool for Development of North Eastern Region
Special Component Plan for Scheduled Castes
Inserted via Transactory and Parking Heads
Scheduled Tribe Sub Plans
Assistance to District Rural Development Agencies
Assistance to Local Bodies.
'Tribal Areas
001-Direction and Administration
002-Data Collection
003-Training
004-Research
005-Survey
006-Consultancy
052-Machinery and Equipment
101-Maintenance and Repairs (1)
190-Assistance to Public Sector and Other Undertakings
799-Suspense
800-Other Expenditure (2)
901-Deduct-Amount recovered from other Governments and agencies for common works
Data Collection
Consultancy
Deduct-amount recovered from other Governments and agencies for common works
Water Tanks
Lift Irrigation Schemes
Diversion Schemes
Ayacut Development
Investigation
Subsidy
Tube wells
03 Maintenance
Machinery and Equipments
Assistance to Local bodies
Command Area Development
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.
Land
Civil Works
Purchase of Power
LMMHA note 1, part2d.htm
Other expenditure Each Hydroelectric Scheme will be a minor head.
The sub-heads will be (i) Head Works (ii) Hydro-Electric Installation, (iii) Transmission.
Badarpur Thermal Power Station.
LMMHA note 2, part2d.htm
Other expenditure Each Thermal Power Scheme
The sub heads will be (i) "Power House and Ancillary Works", (ii) "Transmission and Distribution'.'
Fuel Inventory
Waste Management
LMMHA note 3, part2d.htm
Other expenditure Each Diesel/Gas Power Scheme
The sub-heads will be (i) Power Plant and Ancillary Works, (ii) Transmission and Distribution.
Other expenditure Each Transmission/ Distribution Scheme
Development of Power Systems-National Load Despatch Centre
LMMHA note 5, part2d.htm
Assistance to Electricity Boards
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.
Assistance for Oil and Gas Exploration
Off-Shore oil Development and Production
On-shore oil Development and Production
Gas Development and Production
Payment of net proceeds of cess on Indigenous Crude to Oil Industry Development Board
Refining of Oil
Marketing of Oil
Marketing of Gas
Payment to Oil Companies in settlement of their claims under administered pricing
This minor head will include 'Payments to Coal Board against collection of cess on coal and coke' as a distinct sub-head. This will also include expenditure of the Coal Controller and his establishment, subsidies for transport of coal, expenditure on schemes for guarantee of advances to collieries etc.
Assistance to coal and lignite companies
Exploration and Detailed Drilling
Inserted via Correction Slip No. 775
National Programme for biogas development
Community and Institutional Biogas Development.
Biomass
Solar Thermal Energy Programme.
Photovoltaic
Demonstration
Wind Energy Centre.
Supporting Programmes
Choolah
Energy from Urban and Agricultural Wastes
Other Sources of Energy.
Energy Co-ordination and Development
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.
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.
Handicraft Industries
Monitoring and Evaluation
Composite village and Small Industries and Co-operatives
Employment Scheme for Unemployed Educated Youths
Assistance to Industries/Companies
Inserted via Correction Slip No. 977
Fertilizer Subsidy
Petrochemical industries
Chemicals and Pesticides
Other Industrial machinery Industries
Edible Oils
Distilleries
LMMHA note 4, part2d.htm
Will include Vanaspati, Food Beverages, Jute, Salt, Photo films, Soap, Plastics as sub-heads.
Isotopes
Atomic Fuels
Fabrication of Equipment
Common Facilities
Atomic Minerals Development
Centre for Advanced Technology
Assistance to Autonomous and Other Bodies
Inserted via Correction Slip No. 939
Operating Plants for Nuclear Recycle Board (5)
Industrial Productivity
Tariff and Price Regulation
This will include expenditure on the administration of Section 16 of the Mines and Minerals Regulation Act.
Survey and Mapping
Mineral Exploration
Other Explorations
Bureau of Mines
Assistance to Public Sector and other undertakings for Mineral Exploration
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.
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".
Neemuch Opium factory
Ghazipur Alkaloid Works
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".
Assistance to Industrial Finance Institutions
Payments to Development Bank out of the Research and Development Cess.
Subsidies
Industrial Corridors
Inserted via Correction Slip No. 749
Research, Designs and Standards Organisation
Surveys
These will be divided into the sub-heads (i) Commercial Lines and (ii) Strategic Lines.
Railway Board
Further sub-division into sub-heads / detailed heads etc. is available in APP IV to Indian Railways code for the Accounts Department.
Miscellaneous Establishments
Statutory Audit including Pensionary Charges etc.
Payments to Worked Lines
This minor head will be divided into sub-heads:-
LMMHA note 6, part2d.htm
Subsidised Companies
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.
Appropriation to Accident Compensation Safety and Passengers Amenity Fund
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".
Suspense-Miscellaneous Advances
This minor head will record the following transactions, pending adjustments to the final heads of account: -
Miscellaneous charges (l)
Deduct-Amount met from Railway Pension Fund
General Management including general management services
Financial Mangement
Personnel Management
Materials Management
Way and Works Management
Rolling Stock Management
Electrical Management
Signal and Telecommunication Management
Traffic Management
Establishment in offices
Maintenance of permanent way
Maintenance of Bridge work and Tunnels including over/under bridges
Maintenance of Service buildings (other than staff quarters and Welfare buildings)
Water Supply, Sanitation and Roads (Other than staff quarters and welfare buildings)
Other repairs and maintenance
Special repairs pertaining to breaches, accidents including special revenue work
Credits or Recoveries
Steam Locomotives
Diesel Locomotives
Electric Locomotives
Rail cars, ferry steamers and other maintenance expenses
Credits or recoveries
Carriages
Wagons
Electric Multiple Unit Coaches
Electrical General Services-Train lighting, fans and air conditioning
Diesel Multiple Unit Coaches
Miscellaneous Repairs and Maintenance Expenses
Plant and Equipment-Way and Works
Plant and Equipment - Mechanical
Plant and Equipment-Electrical
Plant and Equipment-Signalling
Plant and Equipment-Telecommunication
Rental to P and T for Signalling and Telecommunication circuits
Other Plant & Equipment-General and Traffic Departments
Carriages and Wagons
EMU Coaches
Traction (other than rolling stock) and General electrical services
Signalling and Telecommunication
Ferry Services and rail cars
Station Operations
Yard Operations
Transhipment and repacking operations
Trains Operations
Safety
Other Miscellaneous expenses
Steam Traction
Diesel Traction
Electric Traction
Residential and Welfare Buildings - Repairs and Maintenance
Canteen and Other staff amenities
Educational facilities
Medical Services
Health and Welfare Services
Miscellaneous Expenses
Hospitality and Entertainment Expenses
Catering
Compensation-Claims
Workmen's and other compensation claims
Security
Cost of Training of staff
Other expenses
Deduct-payment from ACSPF for accident compensation
101 - Government Contribution for Defined Contribution Pension Scheme
Superannuation and retiring pension
Commuted Pension
Ex-gratia pension
Gratuities and Special contribution to Provident Fund
Family Pension
Death-cum-retirement gratuity
Other allowances, other pensions and other expenses
Contribution to Provident Fund
This will record leave encashment benefits granted at the time of retirement, termination of service etc.
Appropriation to Depreciation Reserve Fund
Appropriation to Pension Fund
Demands payable
Miscellaneous advances
14 – Government Contribution for Defined Contribution Pension Scheme
Financial management
Personnel management
Materials management
Way and Works management
Rolling stock management
Electrical management
Signal and Telecommunication management
Traffic management
Maintenance of permanent Way and Works
Maintenance of Bridge work and Tunnels including roads over/under Bridges
Water Supply, Sanitation and Roads (other than Colonies, Staff quarters and Welfare buildings)
Other repairs and Maintenance
Special repairs pertaining to breaches, accidents etc. including special revenue work
Steam locomotives
Diesel locomotives
Electric Multiple unit coaches
Plant and Equipment-Way & Works
Plant and Equipment -Mechanical
Plant and Equipment -Signalling
Other Plant and Equipment-General and Traffic Departments
Ferry services and rail cars
Trains operations
Other Miscellanous expenses
Canteen and other staff amenities
Compensation claims
Workmen's and Other compensation claims
Other Expenses
Ex-gratia pensions
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
110- Gratuties, Special Contribution to Provident Fund and Contribution to Provident Fund
Miscellaneous Advances
Renamed from 'Electric Multiple unit coaches' to '132-Electrical Multiple Unit/Mainline Electrical Multiple Units Services' on 2012-06-13 via Correction Slip No. 388
132-Electrical Multiple Unit/Mainline Electrical Multiple Units Services
Renamed from 'EMU Coaches' to '137- Electrical Multiple Unit/Mainline Electrical Multiple Units Services' on 2012-06-13 via Correction Slip No. 388
137- Electrical Multiple Unit/Mainline Electrical Multiple Units Services
14 - Government Contribution for Defined Contribution Pension Scheme
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
Rental, lease & spectrum charges for Signaling and Telecommunication circuits
Amount Transferred from Major Head 5002
Amount Transferred from Major Head 5003
Dividend to General Revenues
Divided into the sub-heads:-
Contributions to General Revenues for Grants to States in lieu of Tax on Railway Passenger Fares
Contributions to General Revenues for assisting the States for financing Safety works
Deduct-Amount met from Railway Revenue Reserve Fund
Appropriation to Railway Revenue Reserve Fund
Appropriation to Railway Development Fund
Appropriation to Railway Capital Fund.
105 – Appropriation to Railway Safety Fund
Appropriation to Loan Repayment Reserve Fund
Repayment of Loans - Development Fund-Commercial Lines
Repayment of Loans - Development Fund-Strategic Lines
Interest on Loans to Development Fund-Commercial Lines
Interest on Loans - Development Fund-Strategic Lines
Repayment of loans-Railway Revenue Reserve Fund
Interest on Loans-Railway Revenue Reserve Fund
Payment of deferred Dividend liability in respect of the period prior to 1978-79
Deduct-Amount met from Railway Development Fund-Commercial lines
Deduct-Amount met from Railway Development Fund-Strategic lines
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
107-Payment of Deferred Dividend Liability
Payment towards amortisation of over capitalisation
This minor head will record expenditure on preliminary investigations not related to any specific capital project.
Construction and Repairs
Port Management
This minor head will record expenditure on administrative, engineering and other staff, which cannot be adjusted under the other minor heads.
Dredging and Surveying
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.
Piloting
This minor head will record expenditure on pilotage operations including salary of staff employed.
Dockyard and Dry docking
This minor head will record operating expenses of dockyards including work-shops attached to them.
Stevedoring
This minor head will record expenditure on stevedoring staff and also cost of casual labour employed for stevedoring where stevedoring is done departmentally.
LMMHA note 7, part2d.htm
Ferry Services
This minor head will record expenditure on running harbour ferry services including salaries and wages, petrol oil and lubricant charges, repairs to crafts etc.
Assistance to Port Trusts
Light Houses - Working Expenses
Light Ships - Working Expenses
Training and Education
This minor head will record expenditure on training of ratings, marine engineering recruits and cadets for merchant ships, operation of training ship, Nautical Engineering College etc.
Regulation and Inspection
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.
Seamens' Welfare
This minor head will record expenditure on welfare organisation, welfare measures for sea men and for arranging for employment of sea men.
Shipping Services
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.
This will include grants to "Shipping Development Fund".
Training Education
This minor head will record expenditure on Director General of Shipping and his establishment and supervising staff.
This minor head will record expenditure on subsidies to the corporations and passengers with a view to develop air transport.
Aerodromes
This minor head will record expenditure on maintenance and management of terminal buildings, runways, aprons, taxi tracks etc.
Communications
Renamed from 'Communications' to 'Schemes for NE Region' on 2026-03-27 via Correction Slip No. 1095
Schemes for NE Region
This minor head will record expenditure on provision of aeronautical communication, radio aids to navigation and other facilities for operation of civil aircrafts.
Navigation and Air Route Services
Traffic Control
This minor head will record expenditure on Director General of Civil Aviation and his headquarters establishment.
This minor head will record expenditure on training in aviation including subsidies to flying clubs.
This minor head will record expenditure on type certification, laying down of design evaluation, development of indigenous equipment etc.
This minor head will record expenditure on inspection, issue of airworthiness certificates, registration of aircrafts and investigation of accidents.
National Highways Permanent Bridges
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".
National Highways Urban Links
This minor head to be operated in the State Books, records expenditure on development and maintenance of "Urban Link Roads" connected with National Highways falling within a State. Reimbursement of such expenditure, depending upon the terms of agreement in each case should be exhibited as a recovery below the line under this head.
Roadworks
Bridges
This minor head will be sub-divided into the following sub-heads: -
Pradhan Mantri Gram Sadak Yojana.
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".
Railway Safety Works
Transfers to/from Reserve Fund/Deposit Account
This minor head will record expenditure on Road Transport/Directorates, Regional offices etc.
This minor head will record expenditure on road transport training and research.
Solatium Fund Authority
This minor head will record grants and subsidies to Road Transport/Services.
Other expenditure Each Departmental undertaking will be a minor head
Expenses on each Government run transport service will be recorded under the following sub-heads with suitable detailed heads thereunder:-
This minor head will record expenditure on Water Transport Directorates, Regional offices etc.
Training and Research
See Note (3) below the major head '3055 Road Transport.
Hydrographic Survey
Navigation
Landing Facilities
Assistance to Public Sector and Other UndertakingsEach Departmental undertaking will be a minor head
See Note (4) below the major head'3055-Road Transport.
This minor head will record grants and subsidies to Water Transport Services.
This minor head will include expenditure on development of inland ports etc.
Farakka Project
Other River Training Works
Reimbursement of losses on operating Strategic Railway Lines.
Inserted via Correction Slip No. 674
Subsidy to Railways towards Dividend Relief and other concessions
LMMHA note 1, part2e.htm
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".
LMMHA note 2, part2e.htm
Control and Supervision
This will include expenditure on general supervision and control offices like Posts and Telegraphs Circle offices, Divisional offices for Postal/R.M.S. wing etc. Expenditure on such of the offices as deal with the work of the Postal and Telecommunications Services, will be initially accounted for under this minor head, pending allocation and adjustment to the Telecommunications branch.
Postal Net Work
Mail sorting
LMMHA note 3, part2e.htm
Conveyance of Mails
This will have the following sub-heads (i) Rail, (ii) Air, (iii) Departmental Mail Motor Services and (iv) Others.
Mechanisation and Modernisation
LMMHA note 4, part2e.htm
Banking and Life Insurance
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.
Other Services
LMMHA note 5, part2e.htm
Audit
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'.
Accounts
Maintenance
Petty Works
LMMHA note 6, part2e.htm
Amenities to Staff
This minor head will include expenditure on contributions to Posts and Telegraphs Welfare Fund, Holiday Homes, Grants to Recreation Clubs etc.
Commuted value of Pension
Compassionate allowances
Contribution to Employees' Provident Fund
LMMHA note 8, part2e.htm
Postcards, envelops, stamps etc.
Stationery and forms printing, storage and distribution
109-Ex-gratia payments arising out of Special Voluntary Retirement Scheme to employees declared surplus
110-Government Contribution for Defined Contribution Pension Scheme
LMMHA note 7, part2e.htm
Depreciation
This minor head will have the sub-head (i) depreciation on historical cost and (ii) supplementary depreciation.
Contribution towards Capital Expenditure
Social Security and Welfare Programmes
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.
This minor head will include expenditure on Telegraph Traffic/Divisional offices and Telephone Districts/Divisional Offices.
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.
Operational Training
Telephone Exchanges
Telephone Revenue Accounts
Telegraphs
Radio
Stores Depots
Stores Accounting
Factories
Miscellaneous expenditure
Telecommunication Engineering Centre
Training (Engineering)
Construction (Civil Works)
This will record the expenditure on the Civil Engineering Wing of the Telecommunication Services.
Construction (Engineering Works)
This minor head will have following sub-heads:-
Technical and Development Circle
Stationery and Printing
Telecommunication Systems
See Note (7) below the major head "3201 Postal Services".
Contribution towards capital Expenses
Tribal Area Sub-plan
Transfer to Reserve Fund
Deduct-Amount met from USO Fund
Deduct-Recoveries of over payments
Dividends to General Revenues
Payments by withdrawal from Telecommunication Revenue Reserve Funds and payments from Telecommunication surplus should be recorded under distinct sub-heads under this minor head.
Deduct - Amount met from Telecommunication Revenue Reserve Fund
Appropriations to Telecommunications Capital Reserve Fund
Appropriations to Telecommunications Revenue Reserve Fund
Repayment of Principal
Management
Wireless Planning and Coordination
103-Compensation to Service provider for Universal Service Obligation
Control and Regulatory functions
Surveys and Prospecting for Atomic Minerals
Health Schemes
Space Technology
Space Applications
Space Sciences
Common Services
Indian National Satellite Systems (INSAT)
Inserted via Correction Slip No. 806
Oceanographic Survey
Expenditure on Research expedition to South Indian Ocean will be booked under a sub-head "Research Expedition to South Indian Ocean” under this minor head.
Antartic Research
Assistance for Oceanographic Research
Polymetallic Nodules Programme
Other Research Schemes
Renamed from 'Antartic Research' to 'Antarctic Research' on 2025-03-13 via Corrigendum No. 130
Antarctic Research
Research and Operations
Inserted via Correction Slip Nos. 1037-1040
Topographical Survey
Assistance to Scientific bodies
Publications of map, charts, reports etc.
Surveys of Developmental Projects
02-Pharmaceutical Research
National Test Houses
National Atlas and Thematic Mapping Organisation
Assistance to Council of Scientific and Industrial Research
Assistance to other Scientific bodies
Other Schemes
This minor head will record expenditure on National Research Professors, encouragement to research scholars etc.
Environmental Education/ Training/Extension
Conservation Programmes
Environmental Planning and Coordination
Research and Ecological Regeneration
Prevention of pollution of National Rivers
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)
Impact Assessment
See Note (1) under "2052- Secretarial-General Services".
See Note (2) under "2052- Secretariat-General Services",
Planning Commission / Planning Board
District Planning Machinery
Renamed from 'Planning Commission / Planning Board' to 'NITI Aayog' on 2015-02-23 via Correction Slip Nos. 778-779
NITI Aayog
Tourist Centre
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".
Tourist Accommodation
Tourist Transport service
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.
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.
Foreign Trade Control
Trade Representation
This minor head will record expenditure on Trade Commissioners abroad.
Trade Information and Statistics
Tills minor head will record expenditure on commercial intelligence and statistics.
Trade demonstration and publicity
Quality Control of Exports
Administration of Export Promotion Schemes
This minor head will record expenditure of the Directorate of Export Promotion.
Export Subsidy
This minor head will record expenditure on export subsidy schemes of all Ministries.
Assistance for Public Sector and other undertakings
Assistance for export promotion and market Development
Tills minor head will record assistance to Export Promotion Bodies and for market development but excludes items relating to the minor head "Export subsidy".
Trade Remedies and Trade Defence
Computerisation of census Data
Gazetter and Statistical Memoirs
Vital Statistics
Includes the organisation of "Registrar of Births, Deaths and Marriages."
Economic Advice and Statistics
National Sample Survey Organisation
Indian Statistical Institute
Computer Services
Central Statistical Organisation
Stale Statistical Agency
Renamed from 'National Sample Survey Organisation' to 'National Sample Survey' on 2024-12-27 via Correction Slip No. 1046
National Sample Survey
Renamed from 'Computer Services' to 'Data Informatics and Innovation Division' on 2024-12-27 via Correction Slip No. 1046
Data Informatics and Innovation Division
Renamed from 'Central Statistical Organisation' to 'Central Statistics' on 2024-12-27 via Correction Slip No. 1046
Central Statistics
Unique Identification Scheme.
These minor heads will record expenditure on Research and Training not forming part of other minor heads.
Satellite Services (will include space and ground equipment exclusively provided for meteorology)
Observatories and Weather Stations
Instrumentation
This minor head will record expenditure on development, manufacture, calibration and repairs of the various instruments.
Other Meteorological Services
Civil Supplies Scheme
Consumer Subsidies
Consumer Welfare Fund
‘This head will accommodate the direct expenditure of the Government’, including expenditure of union territories without legislature (Delhi, Chandigarh etc.) and grants-in-aid to autonomous bodies and institutions. Grants assistance to be provide to States and Union Territory Governments, out of the 'Consumer Welfare Fund', may be classified under relevant sub-major and minor heads below major heads '3601 - Grants-in-aid to State Governments' and '3602 - Grants-in-aid to Union Territory Governments'.
Assistance to Consumers' Cooperatives in Rural Areas
Assistance to Consumers' Cooperatives in Urban Areas
Assistance to General Financial Institutions
Trading operation in Liquors etc.
Expenditure incurred on Trading Operation relating to Liquor etc. by State/Union Territories which purchase and sell Liquor Country Spirits, Country Fermented Liquors etc. will be booked under this minor head.
Assistance to Trading Institutions
International Development Association
Asian Development Bank
International Finance Corporation
African Development Fund/Bank (Besides these, each International Financial Institution, may be treated as a minor head, as may be found necessary)
Regulation of Monopolies and Restrictive Trade Practices
Regulation of Patents, Designs and Trade Marks
Quality Control and Standardisations
Regulation of Weights and Measures
Regulation of Markets
Urban Oriented Employment Programmes
Each Urban Oriented Employment Programme except 'Nehru Rozgar Yojana' will be opened as a sub-head under this minor head.
Nehru Rozgar Yojana.
Exchange loss under Foreign Currency (Non-Resident) Accounts Scheme".
Exchange Loss under Resurgent India Bonds
This minor head will include expenditure on Controller of Insurance, Administration of Indian Partnership Act, Money Lenders Act and Chit Fund Act.
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.
This minor head includes inter-alia (i) Payments against Tax Credit Certificates and (ii) Expenditure on trade representatives of State Governments. Expenditure connected with Emergency Risk (Goods) Insurance Scheme/Emergency Risks (Undertakings) Insurance Schemes/War Risks (Marine Hulls) Re-Insurance Schemes/Emergency Risks (Factories) Insurance Schemes may be booked under distinct sub- heads below this minor head.
112-Exchange Loss under India Millenium Deposits
Fees to Portfolio Managers for management of investments from National Investment Fund
Debt Relief Schemes
Financial Support for Infrastructure Development
Inserted via Correction Slip No. 797
Commission for Sovereign Gold Bond Scheme, 2015
Commission for Gold Monetisation Scheme, 2015
LMMHA note 1, part2f.htm
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.
Grants to cover gap in resources.
States' share in the proceeds of the Voluntary Disclosure of Income Scheme, 1997
LMMHA note 2, part2f.htm
Grants as advance plan Assistance for drought relief will be adjusted under a distinct sub-head 'Drought Relief’.
Special Central additive to S.C. component Plans
Special Central additive to Tribal sub-plan
Development of Border Areas.
Other Transfer/Grants to States
106-Minor Ports-Development of Minor Ports
107 – Compensation to meet revenue loss on introduction of VAT
Grants to meet Non-Plan deficit
Grants in lieu of share in Central Taxes and Duties
Grants as advance Plan Assistance for relief on account Natural Calamities
Please see Note (2) below major head ‘3601’.
Grants for Centrally Sponsored Plan Schemes
Other Transfer/Grants to Union Territory Governments with Legislatures
Renamed from 'Grants from Central Road Fund' to '105-Grants from Central Road and Infrastructure Fund' on 2022-12-19 via Correction Slip Nos. 996-1003
105-Grants from Central Road and Infrastructure Fund
States' Share of Basic Union Excise Duties
Will include States' share of additional excise duties on mineral products.
States' Share of Special Union Excise Duties
States' Share of Additional Excise Duties in lieu of Sales tax
Land Revenue
Stamp Duty
Terminal Tax
Taxes on Vehicles
Tax on Entry of Goods into local areas
Please refer to Note (3) below major head "0042".
Taxes on Professions, Trade, Callings and Employment
Other Miscellaneous Compensations and Assignments
Deduct-Recoveries of Excess payment of Compensation and assignment to Local Bodies and Panchayati Raj Institutions
Cooperation with other countries
These minor heads will include general assistance to other countries and U. N. Programmes. See also General Direction No. 3.2.
Contribution to United Nations Development Programmes
Contribution to Global Environment Trust Fund.
Assistance from the Government of U.SA. under PL-480 convertible local currency credits
Other miscellaneous Loans from the Government of U.S.A.
Assistance from the Exim Bank of U.S.A. (Repayable in U.S. Dollars)
Grants From U.S.A under the agreement on PL480 and other Funds 1974
Value of Bonus Shares
Sale proceeds of American and Lease Lend Surpluses
Disinvestment of Government's equity holdings
O.Y.T Deposits
Leased Telecommunication Services Deposits
General and Special Category Telephone Deposits
Tatkal-Telephone Scheme Deposits.
Deduct-amount Transferred to major head 5225-Capital Outlay on Telecommunication Services (including Wireless)
03- Disinvestment of Government’s Equity Holdings (10
04- premium received on Disinvestment of Government’s Equity Holdings
Enemy Properties
Inserted via Correction Slip No. 938
Defence
Inserted via Correction Slip No. 976
Retirement of Capital/Disinvestments of Cooperative Societies/Banks
Inserted via Correction Slip Nos. 616-617
Proceeds of Monetization of National Highways
Inserted via Correction Slip Nos. 936-937
Monetisation of Land
Inserted via Correction Slip No. 1057
190- Disinvestment of Public Sector and other undertakings
Inserted via Correction Slip Nos. 1014, 1016
LMMHA note 1, part4.htm
Divided into the sub-heads-(a) Land, (b) Buildings, (c) Plant and Machinery (d) Deduct-depreciation (e) suspense and (f) Other expenditure.
Security paper Mill
LMMHA note 2, part4.htm
This minor head is divided into the following sub-heads (a) Land (b) Buildings (c) Plant and Machinery and (d) Other expenditure.
Purchase of Metal
Metal Value of uncurrent and confiscated coins destroyed
LMMHA note 3, part4.htm
Purchase of Gold and Silver
"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.
Purchase of Reserve Bank Shares
Import of coins from abroad
Purchase of Gold
Purchase of Silver
Deduct-Receipts and Recoveries on Capital Account
Purchase of Coins from Security Printing & Minting Corporation of India Limited
Inserted via Correction Slip Nos. 614-615
Customs
Union Excise
State Excise
Divided into the following sub-heads:- (i) Land (ii) Buildings (iii) Plant and Machinery (iv) Other Expenditure and (v) Deduct-Depreciation.
Divided into the following sub-heads:- (i) Management (ii) Land (iii) Buildings (iv) Plant and Machinery (v) Suspense and (vi) Other Expenditure.
Central Goods and Services Tax
State Goods and Services Tax (3)
Union Territory Goods and Services Tax (4)
Industrial Security Force
State Police
The expenditure on Police Stations will also be recorded under these minor heads.
This minor head will have the following sub-heads: District Police, Village Police, etc. depending upon the schemes followed by various States.
This minor head includes expenditure on State Militia, Armed Force, etc.
Research, Education and Training
LMMHA note 4, part4.htm
Integrated complexes which also include residential accommodation/facilities will be booked under the respective minor heads.
LMMHA note 5, part4.htm
Other Expenditure.
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.
213-Special Service Bureau
Renamed from '213-Special Service Bureau' to 'Sashastra Seema Bal' on 2021-10-13 via Correction Slip Nos. 971-973
Coastal Security
Other Police Organisations
Inserted via Correction Slip No. 1062
Sub-heads will be "Buildings", '"Machinery and Equipments" and "Other Expenditure"
This minor head will record the expenditure on establishment of P.W.D exclusively engaged for capital works relating to non-residential buildings. Where such establishment caters to the expenditure on buildings for residential and other functional purposes and also roads and bridges, proportionate establishment charges should be transferred pro-rata to those heads of account from this minor head. For this purpose, a deduct sub-head "Deduct-Establishment charges transferred pro-rata to other capital major heads" may be opened. The contra debits for these adjustments will appear as object classification under the sub-head 'Buildings' below the programme minor heads under the functional capital major head concerned or under appropriate programme minor head below '4216- Capital Outlay on Housing' or ‘5054 Capital Outlay on Roads and Bridges' as the case may be. A sub-head "Add-percentage charges for establishment transferred from revenue” may also be opened under this minor head to record the percentage transfers, if any, made from the revenue expenditure head. "2059-Public Works" in respect of works expenditure for functions under "General Services".
See Note (1) above. This minor head may be divided into sub-heads corresponding to various functional major heads, as considered necessary.
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.
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.
Acquisition of Land
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.
LMMHA note 6, part4.htm
See Note (9) below the major head '2059 Public works'.
Acquisition of Ready Built Accommodation
Inserted via Correction Slip No. 738
Election
Inserted via Correction Slip No. 841
Payment to the Government of United Kingdom for the purchase of Sterling ANNUITIES
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 payments will be debited to the minor head "Equated Payment on account of capital outlay on sterling pensions to the Government of India by the State/Union Territory Governments" under the Major Head “2071-Pension and Other Retirement Benefits" by per contra credit, in the books of Government to the heads:- "Deduct-Receipts and recoveries on capital account" under the minor head "Payment to the Government of U. K. for the purchase of sterling annuities" (in respect of principal portion) and "Miscellaneous Interest Receipts" under the sub-major head "01-Interest from State Governments" and “02-Interest from Union Territory Governments" below the major head "0049 Interest Receipts" (in respect of interest portion).
Equated payments of sterling pensions recovered from other Departments/State Governments
Payment to Pakistan for Unique Institutions
Bombay Land Scheme
Properties acquired under Chapter XX-A of Income Tax Act, 1961
Acquisition of immovable property under Chapter XX-C of Income Tax Act.1961
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”.
This will record expenditure on acquisition of land other than that required for specific work projects.
Aircraft and aeroengine
Heavy and Medium vehicles
Other Equipments
Procurement of Rolling Stock.
Rashtriya Rifles
Construction Works
Stock Suspense
Naval Fleet
Naval Dockyards/Projects.
Special metals and super Alloys Project
Technology Development
Defence Services
Inserted via Correction Slip Nos. 1021, 2027
104-Joint Staff
107-Ex-Servicemen Contributory Health Scheme
Investments in Cooperatives
Assistance for Prototype Development under Make Procedure
Assistance to Small & Medium Enterprises for Technology Development
LMMHA note 1, part4b.htm
The sub heads under these minor heads will be 'Land', ‘Buildings’, 'Equipment' and other Expenditure.
LMMHA note 2, part4b.htm
Engineering Technical Colleges and Institutes
Youth Hostels
Sports Stadia
Fine Arts Education (1 )
Acquisition of Nizam's Jewellary.
107-Archaeological Survey of India
Central Govt. Health Scheme
Medical Stores Depot (l)
Please see Note (3) below the major head 2210.
LMMHA note 4, part4b.htm
These Minor heads will include Pharmacy and Medical Relief.
Health sub-centres
Prevention and Control of Diseases
LMMHA note 3, part4b.htm
Each laboratory will be recorded under distinct sub-head with suitable detailed heads.
Investments in Public Sector and other Undertakings
Rural Family Welfare Service
Services and supplies
Selected Area Programmes
Urban Water Supply
Rural Water Supply
Urban Sanitation Services
Rural Sanitation Services
Investment in Public Sector and other Undertakings
General Pool Accommodation
Provision of House site to the landless
Investments in Housing Boards
Other Buildings
Studios
Buildings
Divide into the sub-heads (a) Building and (b) Equipment
Transmitters
Rehabilitation of repatriates from other countries
Investments in Public Sector and other Undertaking
Natural Calamities
Labour
Employment
Farming Cooperatives
Food Grains Crops
LMMHA note 2, part4c.htm
This will include expenditure on seed farms.
LMMHA note 3, part4c.htm
This will include expenditure on commercial, experimental and other agricultural farms other than seed farms.
Horticultue and Vegetable Crops
LMMHA note 4, part4c.htm
The name of each Public Sector and other Undertaking will appear as a distinct Sub-head below this Minor Head.
Inserted via Correction Slip No. 1018
Agriculture Economics and Statistics
Inserted via Correction Slip No. 1020
Land Reclamation and Development
Extension and Training Each Milk supply scheme will be a minor head
Inland Fisheries
Estuarine/Brackish Water Fisheries
Fishing Harbour and Landing Facilities
Fishermen's Cooperatives
Communication and Buildings
This minor head will include expenditure on acquisition and development of forests.
Rosin and Turpentine Factories
LMMHA note 1, part4c.htm
The name of each Public Sector and other Undertaking will appear as & Sub-head below this minor head.
Wildlife
Arccanut
Inserted via Correction Slip No. 1041
Tobacco
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.
Food processing
Rural Godown programmes
Other Investments
Investments in multi-purpose Rural Cooperatives
Investments in Credit Cooperatives
Investments in other Cooperatives
Rural Development
005-Survey and Investigation
Works related to Irrigation
Inserted via Correction Slip Nos. 982-984
190-Investments in Public Sector and Other Undertakings
Machinery & Equipment
Surface Water
Ground Water
Micro Irrigation
Capital Outlay on Command Area Development
Fast Breeder Reactor.
Deleted via Correction Slip No. 916
Power Project of Atomic Energy
Inserted via Correction Slip No. 916
Investments in State Electricity Boards
Sovereign Strategic Storage of Crude Oil
Inserted via Correction Slip No. 794
Creation of Sovereign Strategic Crude Oil Reserve
Bio-energy.
Small scale Industries
Composite Village and Small Industries Cooperatives
Other village Industries
Not covered by Khadi Village Industry Commission
Investments in Cooperative Fertilzer Factories
Foods and Beverages
Soap
Plastics
Toilet Preparation
Photo Films
Salt
Heavy Water Production
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.
Feed Stock Materials
Improvements/modifications to Heavy Water Plants.
Housing Colonies for Heavy Water Plants.
Atomic Mineral Division
Atomic Energy Industries
Waste Treatment Facility
Industrial Projects of Atomic Energy
Bhabha Atomic Research Centre
Radiation
Centre for Advanced Technology.
This minor head will record investments in industries which cannot be accommodated under any other major head in the sector "Industries", such as the National Buildings Construction Corporation, Engineers (India) Ltd. etc.
This minor head will include investments in "State Financial Corporations".
Construction of New Lines
Purchase of New lines and restoration of dismantled lines
Gauge Conversion
Doubling
Other Traffic Facilities (This will include Yard remodelling and others as sub heads)
Locomotives
EMUs
Other Rolling stock
Track Renewals
Bridge Works
Taking over of lines from P&T
Original Works
Original works
Road Safety Works-Conversion of Unmanned Level Crossing into Manned Level Crossings
Road Safety Works-Conversion of Level Crossing into Road over Bridges/Road under Bridge
Machinery and Plant
Production Units
Other Workshops and Sheds
103 Track Renewals
104 Bridge Works
105 Taking over of Line Wires from Department of Telecommunications
106 Electrification Projects
107 Other Electrical Works
108 Machinery And Plant
109 Workshops Including Production Units
Staff Welfare
110 Staff Quarters
Renamed from '110 Staff Quarters' to 'Customer Amenities' on 2021-08-03 via Correction Slip Nos. 966-968
Customer Amenities
111 Amenties For Staff
112 Passenger Amenties
113 Other Railways User’s Amenties
114 Investment In Government Commercial Undertaking-Road Services
115 Signaling And Telecommunication Works
116 Other Specified Works
119 Metro Transport Project
Staff Quarters
120 New Lines (Construction)
123 Traffic Facilities-Yard Remodelling And Others
124 Road Safety Works-Conversion Of Unmanned Level Crossings
125 Road Safety Works-Conversion Of Level Crossings Into Road Over Bridges/Road Under Bridge
Traction Distribution Works
Inserted via Correction Slip Nos. 720-721
Passenger Amenities
Other Amenities
Roadways
Other undertakings
Manufacturing Suspense
Stores Suspense
Metropolitan Transport Projects
Receipt on Capital Account
Amount met from Railway Depreciation Reserve Fund
Amount met from Railway Development Fund
Amount met from Railway Accident Compensation, Safety and Passenger Amenities Fund
Amount met from Railway Pension Fund
Transferred amount to Major Head 3004-Open Line Works (Revenue Works) from which the expenditure is met
Deduct amount met from Capital Fund.
190 Investment In Government Commercial Undertaking-Other Public Sector Undertakings
Investment in Non-Government Undertaking including JVs/ SPVs
DMC Renewals
797 Transfer to Major Head 8230-Special Railway Safety Fund
Computerisation
Railway Research
908 – Deduct- Amount met from Railway Safety Fund
909 Deduct-Amount met from Special Railway Safety Fund
Rolling Stock
Taking over of line wires from P & T Deptt.
Electrification Projects
Other Electrical Works
Workshops including Production Units
Amenities for Staff
Other Railway User's Amenities
Investment in Govt. Commercial undertakings-Road Services
Signalling and Telecommunication Works
Other Specified Works
Transport Projects
New lines (Construction)
Purchase of new lines
Restoration of dismantled lines
Traffic Facilities-Yard remodelling and Others
Investment in Govt. Commercial undertakings-Other public sector undertakings
Miscellaneous Advance
Deduct-Receipt on Capital Accounts
Deduct-Amount met from Railway Depreciation Reserve Fund
Deduct-Amount met from Railway Development Fund
Deduct-Amount met from Railway Accident Compensation, Safety and Passengers Amenities fund
Transfer amount to major Head 3004-Open Line Works (Revenue Works) from which expenditure is met
01-Capital bearing Dividend Liability
Deleted via Correction Slip No. 980
Capital Outlay
Inserted via Correction Slip No. 920
Renamed from 'Other Electrical Works' to 'Other Electrical Works Excluding Traction Distribution Works' on 2012-06-13 via Correction Slip Nos. 720-721
Other Electrical Works Excluding Traction Distribution Works
Renamed from 'Staff Quarters' to 'Customer Amenities' on 2021-08-03 via Correction Slip Nos. 966-968
Renamed from 'Transport Projects' to '119 - Metro Transport Project' on 2012-06-13 via Correction Slip No. 388
119 - Metro Transport Project
127 Road Safety Works-Conversion of Unmanned Level Crossing into Manned Level Crossings
128 Road Safety Works-Conversion of Level Crossing into Road over Bridges/ Road under Bridge
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
901 - Deduct-Credit including Receipt on capital Account
Renamed from 'Transfer amount to major Head 3004-Open Line Works (Revenue Works) from which expenditure is met' to '906 - Deduct-Amount transferred to major head ‘3004 – Open Line Works’ (Revenue Works) from which the expenditure is met' on 2012-06-13 via Correction Slip No. 388
906 - Deduct-Amount transferred to major head ‘3004 – Open Line Works’ (Revenue Works) from which the expenditure is met
907 - Deduct-Amount met from Railway Capital Fund
Other Small Ports
Construction and Development of Light Houses
Construction and Development of other Navigational Aids
This minor head will include expenditure on lightships, beacons, radar reflectors, buoys, launches, etc.
This minor head will include expenditure on buildings for offices of the Department of lighthouses and lightships.
Acquisition and Expansion of Tonnage
This minor head will record expenditure on purchase of ships for departmentally run services.
This minor head will include expenditure on buildings for offices of the Department of shipping.
Permanent Bridges
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".
Road Works
Road works
Machinery and Equipment Inter-State or Economic Importance.
Roads Works
Investments in public sector and the undertakings
Lands and Buildings
Acquisition of Fleet
Workshop Facilities
Postal Network
Mechanistion and Modernisation of Postal Services
Administrative Offices
These minor heads will have the following sub-heads
R.M.S.Vans
Civil Engineering Suspense
This minor head will have the following sub-heads/Detailed heads : (i) Issued to working Expenses. (ii) Issued to sales, transfers etc.
Deduct amount met from - Capital Reserve Fund
Deduct amount met from - Depreciation on historical costs
Telegraphs Offices
Telex System
Telephone Exchange (Automatic)
Telephone Exchanges (Manual)
Indian Mobile Personal Communication Services
Inet and Internet
Trunk Automatic Exchanges
STD and other trunk dialing systems
Manual Trunk Exchanges
Coaxial cable systems
Other Trunk cable systems
Microwave Radio Relay systems
U.H.F. and V.H.F. Relay Systems
Open Wire and Courier Systems
H.F. Radio systems
Voice Frequency Telegraphy
Satellite Schemes
Optical Fibres Cable System
Village Public Telephones
Please see Note (6) below the major head ‘3225’.
Telecommunication Engineering Centres
Training Centres
Technical and Development Circles
Telecommunication Factories
Telecommunication Industries
Each industry/Company will appear as a distinct sub-head e.g. "Telecommunication Consultants India Ltd."
Posts and Telegraphs Civil Engineering wing
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.
Telecommunication computer system
Quality Assistance Circle
Stores suspense Account
Manufacturing Suspense Account
Civil Engineering Stores Suspense Accounts
Deduct-Amount met from advance Rentals under O.Y.T. and other schemes
Deduct- Expenditure met from Capital Reserve Fund
Deduct- Depreciation historical cost transferred from revenue
Deduct-Amount transferred from revenue
Deduct-Amount met from Deposits on leased Telecommunication Services.
Deduct-Amount met from Deposits for Tatkal Telephone Scheme.
Project Management
Launch Services
Space Crafts
Master Control Facility
Other Communication Facilities
This minor head will include expenditure on buildings etc. for the Monitoring Organisation.
Indira Gandhi Centre for Atomic Research
Pilot Plants
Other Research Facilities
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.
Research Projects of Atomic Energy
Space Science
Polymetallic Nodules Programme Research and Development
Divided into the sub-heads (a) Building and (b) Equipment
Ecology and Environment
Tourist Transport
Construction and Development
New (EPZ)
Minor heads "001 Direction and Administration" and “051 Construction and Development" may be opened under each new EPZ.
Satellite Service
Research Programmes
Investments in Public Sector and Other Undertakings Banks, etc.
This minor head will record expenditure on investments in trading Institutions like State Trading Corporation, Minerals and Metals Trading Corporation, etc.
Investments in the International Bank for Reconstruction and Development.
Subscriptions to International Association.
Investments in the Asian Development Bank. Similarly a Minor Head for investments in each other International Institutions.
Investment of NIF – SBI Funds Management Private Ltd.
Investment of NIF – UTI Asset Management Company Private Ltd.
Investment of NIF – Jeevan Bima Sahyog Asset Management Company Ltd.
Compensation Bonds issued under Land ceiling laws will be accounted for under this head.
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 Supplies
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.
Land Ceiling for Agricultural Land.
Compensation to Land holders on abolition of Zamindari System
This head will record payments of compensation to Landholders on the abolition of Zamindari system, when it is decided to capitalise the expenditure.
LMMHA note 1, part4d.htm
Market Loans
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 not bearing interest - Zero Coupon Bonds, 1999. The subscriptions towards Market Loans received initially will be credited under a distinct detailed head below the sub-head (c) above. The amount of accepted subscription for which scrips are issued by the RBI will be transferred to the sub-head (a). The over -subscribed amount which will not bear any interest may be refunded by minus credit to the sub-head (c) and no budget provision will be necessary for this purpose.
LMMHA note 2, part4d.htm
Treasury Bills and connected Securities issued to R.B.I.
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.
LMMHA note 3, part4d.htm
Securities issued to International Financial Institutions
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.
LMMHA note 9, part4d.htm
Compensation and other Bonds
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’.
LMMHA note 5, part4d.htm
Special securities issued to Reserve Bank of India
This minor head shall account for securities issued to Reserve Bank of India for acquisition of Special Drawing Rights etc.
LMMHA note 6, part4d.htm
182-Days-Treasury Bills
This minor head will record investment made by all parties other than Reserve Bank of India.
364-Days-Treasury Bills
Gold Bonds 1998
10% Relief Bonds, 1993
LMMHA note 7, part4d.htm
12.08% Government of India Compensation (Project Exports to Iraq) Bonds, 2001
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.
Ways & Means Advances from Reserve Bank of India
123-Special Securities issued to Reserve Bank of India for Maintenance of Value Account in respect of Resurgent India Bonds.
124-Special Securities issued to Reserve Bank of India for Maintenance of Value Account in respect of India Millenium Deposits.
125-Special Central Government Securities, issued to NSSF against reinvestment of sums received on redemption of Special Central/State Government Securities
126-Market Stabilization Bill/Bonds (Face Value)
Cash Management Bills
Special Securities issued against securitization of balances under Postal Life Insurance
Inserted via Correction Slip Nos. 722-724
Special Securities issued to Public Sector Banks
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
131- Recapitalisation Bonds-Public Sector Banks
132- Recapitalisation Bonds- Other Government Controlled Banking entities
Sovereign Green Bonds
LMMHA note 8, part4d.htm
14 Day Treasury Bills
The temporary cash surpluses of State Governments, foreign central banks and other specified bodies so invested will be classified under this minor head. This minor head will include transactions of '14-Days Treasury Bills' through auction and also transactions relating to 13/15 days Treasury Bills"
28 Day Treasury Bills
Marketable Securities Issued In Conversion of Special Securities
Special Central Government Securities issued against outstanding balances of Small Savings as on 31-3-99
Special Central Government Securities issued against net collections of Small Savings from 1-4-99
LMMHA note 4, part4d.htm
Other Loans
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.
Loans from Abu Dhabi fund for Arab Economic Development
Loans from the Federal Austrian Government
Loans from the Government of the Kingdom of Belgium
Loans from the Government of Canada
Loans from the Government of Czechoslavak Republic
Loans from the Government of Denmark
Loans from the European Economic Community
Loans from the Government of France
Loans from the Government of Federal Republic of Germany
Loans from the Government of Hungarian People's Republic
Loans from the Government of Iraq
Loans from the Government of Italy
Loans from the International Development Association
Loans from I.F.A.D.
Loans from International Monetary Fund
Loans from the International Bank for Reconstruction and Development
Loans from the Government of Japan
Loans from Kuwait fund for Arab Economic Development
Loans from the Govt. of Norway
Loans from the Government of Netherlands
Loans from the O.P.E.C. Special Fund
Loans from the Government of Polish People's Republic
Loans from the Government of Swiss Confederation and Swiss Banks
Loans from Saudi fund for Development
Loan From The Government Of United Kingdom
Loans from the Agency for International Development U.S.A
Loans from the Government of U.S.A. under PL-480 convertible local currency Credits
Loans from the exim bank of U.S.A. (Repayable in U.S. Dollars)
Loans from the Government of Russian Federation
Loans from the Government of United Arab Emirates
Loans from the Central Republic of Yugoslavia
Loans from the Govt. of Sweden
Loans from Swedish Int. Development Agency (SIDA)
Loans from UN
Loans from UNDP
Loans from UNICEF
Loans from WHO
Loans from IAEA, Vienna
Loans from DANIDA
Loans from New Zealand
Loans from the Govt. of Australia
Loans under Colombo Plan
Loans from I.L.O.
Loans from UNFPA
Loans from International Rice Research Institute
Loans from Integrated Rural Development
Loans from International Development Research Centre
Loans from the Government Qatar in connection with retirement of Indian Currency.
Loans from Asian Development Bank
Loans from Government of Spain.
Defence Certificates
Loans for Construction/acquisition of buildings by Indian Missions abroad
Loans from European Investment Bank
Loans from New Development Bank (NDB)
Loans from Asian Infrastructure Investment Bank(AIIB)
Loans from Government of Korea (GoKR)
International Sugar Organisation
Inserted via Correction Slip No. 675
503-Debt awaiting adjustment to loans from IDA (2)
504-Debt awaiting adjustment to loans from IBRD (2)
505-Debt awaiting adjustment to loans from ADB (2)
See Note 1 below "6001-Internal Debt of the Central Government".
Loans from Life Insurance Corporation of India
Loans from General Insurance Corporation of India
Loans from the National Bank for Agricultural and Rural Development
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.
Loans from the State Bank of India and other Banks
Loans from National Co-operative Development Corporation
Loans from other Institutions
Each institution from which loans are received will appear as a distinct sub-head under this minor head,
Ways and Means Advances from the Reserve Bank of India
Special Securities issued to National Small Savings Fund of the Central Government
Special Drawing Facility on 91 Days deposits
Loans to cover gap in resources
Share of Small Savings Collections
House Building Advances
Block Loans
Loans as Advances Plan Assistance for relief on account of Natural Calamities
Loans as advanced Plan assistance for drought relief will be adjusted under distinct sub-head Drought-Relief.
Loans against External Assistance received in kind
1984-89 State Plan Loans Consolidated in terms of recommendations of the 9th Finance Commission '.
Village and Small Industries
Loans for Centrally Sponsored Plan Schemes
Ways and Means Advances for Plan Schemes
Ways and Means Advances towards Expenditure on upgradation of Standards of Administration
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",
Ways and Means Advances towards Expenditure on net Interest liability on account of fresh borrowings and lending
Other Ways and Means Advance
Rehabilitation of Displaced Persons, Repatriates etc.
This minor head will have the following three sub-heads.--
National Loan Scholarship Scheme
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.
Loans to clear overdrafts advanced during 1982-83 and 1983-84
Consolidated Loans to Orissa for Hirakund Project - Stage I
Small Savings Loans
Pre-1979-80 consolidated Loans for Productive and Semi productive purposes
Pre-1979-80consolidated loans reconsolidated into 25year and 30 year loans
This minor head will have the following two sub-heads.
1979-84 consolidated Loans
This minor head will have the following four sub-head: -
Rehabilitation of Gold Smiths
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.
Other Loans for States/Union Territory with Legislature Schemes
Disbursement under Direct Payment Procedure
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.
Engineering/Technical colleges and Institutes (Will also accommodate Management and Commercial Institutes.)
Drug Manufacture
Rural Health Services
Loans to Public Sector and other Undertakings
Urban Water Supply Programmes
LMMHA note 1, part4e.htm
Rural Water Supply Programmes
Please see Note 2 below the major head 2215.
Loans to Housing Boards
Loans to Prasar Bharti
Loans to Voluntary Organisations
Loans to Voluntary organizations
Dandakaranya Development Scheme
Migrants from Pak held Territories of J&K.
Rehabilitation of repatriatets from other countries
Other relief measures
Other rehabilitation schemes
Repairs and restoration of damaged office buildings
Repairs and restoration of damaged Govt. residential buildings
Ex-Gratia payment to bereaved families
Repairs/reconstruction of houses
Loans to farmers for purchase of agricultural inputs
Loans to farmers to clear sand/ silt/salinity from lands
Loans to farmers for repairs of damaged tube wells/pumping sets etc.
Loans to farmers for purchase of live stock
Repairs /replacement of damaged boats and equipment for fishing
Loans to artisans for repairs/replacements of damaged tools and equipment
Loans to owners of salt works
Public health
Production of nutritious foods and Beverages.
Distribution of Nutritious food and Beverages
High Yielding Varieties Programmes
Scheme for small and marginal farmers and Agricultural labourers
Agricultural Education
Loans to Farming Cooperatives
This minor head will include transactions on account of loans under the "Land Improvement Act" and "Agriculturist's Loan Act". If they are related to the function 'Agriculture'. If however, such loans are for the purpose of "Minor Irrigation", "Soil Conservation" or "Area Development" they will be accounted for under the relevant minor heads below the Major head "6402 loans for soil and water conservation". This minor head will also include transactions on account of loans for the development and cultivation of ceiling surplus land assigned to the landless.
Land Reclamations and Development
Water Conservation
Loans to animal Husbandry Cooperatives
Dairy Development Projects (Each Milk Supply Scheme will be a Minor Head)
Machanisation of fishing crafts
Forest conservation , Development and Regeneration
Environmental Forestry and Wild Life
Forestry
Loans for Jute
Loans for Coconuts
Loans for Cashew
Loans for Arecanut
Loans to Cooperatives
Loans to Multipurpose Rural Cooperatives
Loans to credit Cooperatives
Loans to other Cooperatives
Marketing Facilities
Integrated Rural Development programme
Drought Prone Area Development Programme
Desert Development Programme
National Programmes
Loans to Allottees of surplus Land
Rural Works Programmes
Loans for North Eastern Areas
190-Loans to Public Sector and Other Undertakings
800-Other Loans
Major Irrigation Commerical
Medium Irrigation-Noncommercial
Anti-sea Erosion
Flood Control
Drainage
Hydel Generation
Thermal Power Generation
Diesel/gas power generation
Rural Electrification
Transmission and Distribution
Nuclear Power Generation
Other Loans to Electricity Boards
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".
Bio-energy
Composite Village and Small Industries Cooperative
Loans to Cooperative Fertilizer Factories
Loans for public sector and other undertakings
Loans to Co-operative Spinning Mills.
Loans to Co-operative Sugar Mills.
Distillaries
Heavy Water
Atomic Minerals
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.
101-Loans to Stressed Asset Stabilisation Fund of Industrial Development Bank of India.
Loans under Excise Relief Scheme
Loans to Railways Revenue Reserve Fund
Loans to Railway Development Fund
Deferred dividend liability in respect of the period prior to 1978-79
This Minor Head will cease to be in operation after the entire deferred dividend liability for this period is extinguished.
Renamed from 'Deferred dividend liability in respect of the period prior to 1978-79' to '203-Deferred Dividend Liability' on 2012-06-13 via Correction Slip No. 388
203-Deferred Dividend Liability
204- Loans to Railway Capital Fund
Special Loan for COVID related resource Gap
Inserted via Correction Slip Nos. 966-968
Loans to S.D.F.C.
Loans to Shipping Development Fund Committee
Loans in Perpetuity to Road Transport Corporations
Loans to Posts and Telegraphs Revenue Reserve Fund
101-Loans to Scientific bodies for pharmaceutical research
Tourist Centres
General Financial Institutions
Trading Institutions
Loans to African Development Fund (AfDF)
Share of Small Savings collections
LMMHA note 8, part4e.htm
Loans as advance Plan Assistance for relief on account of Natural calamities
Loans as advance plan Assistance for drought relief will be adjusted under a distinct sub-head "Drought relief.
1984-89 State Plan Loans consolidated in term of recommendations of the 9th Finance Commission'.
Village and Small Industries.
Ways and Means Advances towards Expenditure on net interest liability on account of fresh borrowings and lendings,
Other Ways and Means Advances
LMMHA note 2, part4e.htm
Rehabilitation of Displaced Persons Repatriates etc.
This minor head will have the following three sub-heads.
LMMHA note 3, part4e.htm
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.
Loans to clear over drafts advanced during 1982-83 and 1983-84
Consolidated Loans to Orissa for Hirakud Project Stage I
LMMHA note 4, part4e.htm
LMMHA note 5, part4e.htm
Pre-1979-80 consolidated Loans re-consolidated into 25 years/30 years loans
This minor head will have the following two sub-heads:-
LMMHA note 6, part4e.htm
Pre 1979-84 consolidated loans
This minor head will have the following four sub-heads:
Rehabilitation of Goldsmiths
LMMHA note 7, part4e.htm
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.
Other Loans to States
Share of Small Saving Collections.
Loans as advance Plan Assistances for relief on account of Natural Calamities
Refer to Note (8) below the major head "7601-Loans and Advances to State Governments".
Loans Against External Assistance in kind
Other Loans to Union Territory (with Legislature) Schemes
External Assistance received in kind
Development of Border Areas
Advances to Foreign Governments
A separate minor head may be opened for loan to each foreign country /International organisation/Institution e.g. loans to the Government of Hungary.
Advances for purchase of Motor Conveyances
Advances for purchase of other conveyances
Advances for purchase of Computers
Other Advances
Loans to Contractors for Purchase of machinery etc (Not debited to works)
Miscellaneous loans
India and Pakistan
India and Burma
India and France
Centre and Tamil Nadu
Centre and Maharashtra
Centre and Karnataka
Centre and Kerala
Centre and Rajasthan
Andhra Pradesh and Karnataka
Andhra Pradesh and Maharashtra
Bihar and West Bengal
Maharashtra and Madhya Pradesh
Maharashtra and Rajasthan
Maharashtra and Karnataka
Maharashtra and Gujarat
Tamil Nadu and Kerala
Madhya Pradesh and Rajasthan
Karnataka and Gujarat
Centre and Punjab
Centre and Andhra Pradesh
Centre and Goa
122 – Madhya pradesh and Chhattisgarh
123 – Utter Pradesh and Uttaranchal
124 – Bihar and Jharkhand
Andhra Pradesh and Telangana
Inserted via Correction Slip No. 799
Appropriation to Contingency Fund
LMMHA note 1, part4f.htm
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.
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.
Post Office Savings Bank Deposits
LMMHA note 1, part4g.htm
State Savings Bank Deposits
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.
Fixed and Time Deposits
Cumulative Time Deposits
Post Office Recurring Deposits
Renamed from 'Post Office Savings Bank Deposits' to '101 – Post Office Savings Account, 1981' on 2012-06-13 via Correction Slip No. 388
101 – Post Office Savings Account, 1981
Renamed from 'Post Office Recurring Deposits' to '105 – Post Office Recurring deposit, 1981' on 2012-06-13 via Correction Slip No. 388
105 – Post Office Recurring deposit, 1981
106 – Post Office Time Deposits (1 year), 1981.
107 – Post Office Time Deposits (2 year), 1981.
108 – Post Office Time Deposits (3 year), 1981.
109 – Post Office Time Deposits (5 year), 1981.
110 – Post Office Monthly Income Account, 1987.
111 – Senior Citizen Savings Scheme, 2004.
112 – Discontinued National Savings Deposit Schemes.
Sukanya Samriddhi Account
Inserted via Correction Slip No. 795
PM CARES for Children
Inserted via Correction Slip No. 981
LMMHA note 2, part4g.htm
Post Office Certificates
Separate sub-heads may be opened for each type of savings certificates, such as Cash Certificates, Savings Certificates of different denominations etc.
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.
State Savings Certificates
Treasury Savings Deposit Certificates
Defence Savings Certificates
Savings Certificate-Bank series
National Development Bonds
Post Office Certificates (New Series)
Mahila Samman Certificate
Inserted via Correction Slip No. 1011
Public Provident Funds
Investment in Special Central Government Securities issued against outstanding balances of Small Savings as on 31-3-1999
Investment in Special Central Government Securities issued against net collections of Small Savings from 1-4-1999
Investment in Special State Government Securities
Name of the State will appear as sub-head.
104-Investment of sums, received in NSSF on redemption of Special Central/State Government Securities, in Special Central Government Securities
Investment under other instruments
Interest on Investment in Special Central Government Securities issued against outstanding balances as on 31-3-1999
Interest on Investment in Special Central Government Securities against collections from 1-4-1999
Interest on Investment in Special State Government Securities
Interest on Savings Deposits
Interest on Savings Certificates
Interest on Public Provident Fund
Payment of agency charges to Department of Posts
Payment of agency charges to Public Sector Banks
Payment of agency commission to agents
Cost of Printing
04 – Other Income of NSSF
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
101 – Interest on National Savings Deposits
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
102 – Interest on National Savings Certificates
Interest on Investments in other instruments
800 – Other Receipts
General Provident Funds
Contributory Provident Fund
I C S Provident Fund
ICS (Non European Members) Provident Fund may be recorded under a separate sub head below this minor head.
All India Services Provident Fund
Defence Savings Provident Fund
Defence Services Officers Provident Fund
Defence Services Personnel Provident Fund
Indian Ordnance Factories Workmen's Provident Fund
Indian Naval Dockyard Workmen's Provident Fund
Other Miscellaneous Provident Fund
State Railways Provident Fund
'Contributory' and 'Non-Contributory' Provident Funds may be shown under distinct sub heads under these minor heads.
Transferred Railways Personnel Provident Fund
LMMHA note 4, part4g.htm
Interest Suspense Account
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.
Workmen' s Contributory Provident Fund
Contributory Provident Pension Fund
LMMHA note 3, part4g.htm
Other Miscellaneous Provident Funds
Each provident fund will be shown distinctly under a separate sub head.
Treasury Notes
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)”.
Endowment By the Late King Of Oudh
"Trusts Created by the Edavagai Rights Acquistion Act, 1955"
Endowments for Charitable and Educational Institutions
Other Trusts
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).
Postal Insurance and Life Annuity Fund
Family Pension Funds
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.
Central Government Employees' Group Insurance Scheme
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:-
LMMHA note 5, part4g.htm
Union Territory Employees' Group Insurance Scheme
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 :-
State Government Insurance Fund
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.
Other Insurance and pension Funds
Each category of Insurance or Pension Funds will be recorded separately under distinct sub-heads.
State Government Employees' Group Insurance Scheme
Deleted via Correction Slip Nos. 725-737
Investment of Deposits of U.S Counterpart Funds
Special Securities Issued to Foreign Government under Bilateral Trade Agreements
Special Securities Issued to Rural Electrification Corporation
Special Securities Issued to Industrial Development Bank of India
Special Securities Issued to Unit Trust of India
Special Securities Issued to National Bank for Agricultural and Rural Development
"Special Deposits by Provident, Superannuation and Gratuity Fund"
Special Drawing Rights at the I.M.F
Income Tax Annuity Deposits
Compulsory Deposits
Deposits By State Bank of India
Deposits by the Kudremukh Iron ore Company Ltd.
Deposits by the Indian Oil Corporation
Deposits by the Madras Refineries Ltd.
Deposits by the General Insurance Corporation and its Subsidiaries
Deposits by the Life Insurance Corporation of India
Deposits of Unit Trust of India
Deposits of the I.B.R.D
National Deposit Scheme
Special Securities Issued to Nationalised Banks
Special Deposits by the Employees State Insurance Corporation
Special Deposits by the Unit Trust
Special Deposits of Employees Provident Fund Scheme (Administration Fund)
Special Deposits of Employees Deposit Linked Insurance Scheme (Administration Fund)
Petroleum Bonds
A separate sub-head may be opened for different series of Bonds.
126 - Special Securities issued to Stressed Assets Stabilisation Fund in consideration of stressed assets of IDBI.
Special Securities issued to Food Corporation of India
Inserted via Correction Slip Nos. 608-613
Special Securities issued to Oil Marketing Companies (8.13 per cent Oil Marketing Companies’ Government of India Special Bonds, 2021)
Deposit Scheme for Retiring Government Employees, 1989
Deposit Scheme for Retiring Employees of Public Sector Companies, 1991.
Mahila Samriddhi Yojna for Rural Women
Postal Life Insurance Schemes
Rural Postal Life Insurance Schemes
Net PLI Corpus as on 31st October, 2009
PLI Whole Life Assurance Schemes
PLI Convertible Whole Life Assurance Schemes
PLI Endowment Assurance Schemes
PLI Anticipated Endowment Assurance Schemes
PLI Joint Endowment Assurance Schemes
PLI Children Policy Schemes
Loans to PLI Policy Holders
Investments of net corpus as on 31st October, 2009, in dated securities
Investments of net Postal Life Insurance Fund (PLIF) accretions from 1st day of November, 2009 onwards (2)
Investments of net Rural Postal Life Insurance Fund (RPLIF) accretions from 1st day of November, 2009 onwards (2)
Investments of Net Postal Life Insurance (PLI) Corpus as on 31st October, 2009, in dated securities
Investments of Net Rural Postal Life Insurance (PLI) Corpus as on 31st October, 2009, in dated securities
Investments in Fixed and Term Deposits
Incomes on Investments of PLI Funds
Incomes on Investments of Rural PLI Funds
Other Incomes of Post Office Insurance Fund
Establishment related Expenditure
Bonus Payments to the Policy Holders
Management Costs
Evaluation of Post Office Insurance Fund
Interest Income on Balance PLI Funds/corpus as on 31-10-2009 from central Government (2)
Interest Income on Investments of PLI Funds in dated securities from net PLI corpus at the close of 31st October, 2009
Interest Income on investments from net PLI Accretions from 1st November, 2009 onwards, in various securities/instruments
Interest Income on Loans to the PLI policy holders
Dividend Incomes on investments of PLI Funds in Equity Shares (3)
Price Differential (Profit) on sale discharge/redemption/disposal of various securities
Price Differential (Losses) on sale/discharge/redemption//disposal of various securities
Receipts on account of Bonus Shares (Face Value) received against Equity Shares acquired from PLI Funds
102-State Savings Bank Deposits (1)
102-State Savings Certificates
103-Treasury Savings Deposit Certificates (1)
105-Savings Certificate – Bank Series (1)
LMMHA note 1, part4h.htm
Depreciation Reserve Funds-Railways (Commercial Lines)
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.
Depreciation Reserve Funds-Railways (Strategic Lines) (l)
LMMHA note 2, part4h.htm
Depreciation Reserve Funds- Government Commercial Departments and Undertakings
Each fund relating to each Government commercial or non-commercial department/undertaking may be recorded under a distinct sub-head below these minor heads.
Depreciation Reserve Funds- Government Non-Commercial Departments and Undertakings
LMMHA note 3, part4h.htm
Depreciation Reserve Funds-Investment Account
Investments relating to each fund may be recorded under a distinct sub-head below this minor head.
Railway Revenue Reserve Fund
Interest on the balances of this fund as well as interest and dividends on securities purchased from this fund are credited to this fund.
Railway Revenue Reserve Fund-Investment Account
Posts and Telegraphs Revenue Reserve Fund
Telecommunication Revenue Reserve Fund
Railway Development Fund-Commercial Lines
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.
Railway Development Fund-Strategic Lines
Capital Reserve Fund-Posts and Telegraphs
The sub-head will be as under Receipts
Telecommunication Capital Reserve Fund
Railway Capital Fund
101 Railway Safety Fund (Commercial)
102 Railway Safety Fund (Strategic)
General and Other Reserve Funds of Govt Commercial Departments/Undertakings
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.
Development fund for Agricultural Purposes
Railway Pension Fund-Commercial Lines
These funds has been set up to even out the fluctuating burden of pension payments over the years, that will otherwise arise.
Railway Pension Fund-Strategic Lines
Railway Accident Compensation Safety and Passenger Amenities Fund-Commercial Lines
Railway Accident Compensation Safety and Passenger Amenities Fund-Strategic Lines
Staff Benefit Fund (Railway Commercial Lines)
Staff Benefit Fund (Railways Strategic Lines)
General Insurance Fund
General Insurance Fund-Investment account
LMMHA note 4, part4h.htm
Contingency Reserve Fund -Electricity
See Note (1) below major head "8116- Revenue Reserve Funds."
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.
Contingency Reserve Fund -Electricity-Investment Account
Amenities Reserve Fund
Amenities Reserve Fund-Investment Account
Natural Calamities Unspent Marginal Money Fund
Natural Calamities Unspent Marginal Money Fund-Investment Account
Employees Welfare Fund (Andhra Pradesh State)
118 – National Fund for Control of Drug Abuse
SWARNA JAYANTI SCHOLARSHIP RESERVE FUND
Inserted via Correction Slip No. 1017
122- Calamity Relief Fund
124-Price Stabilization Fund
125-Pharamaceutical Research and Development Support Fund
State Disaster Response Fund-Investment Account
Inserted via Correction Slip No. 772
Senior Citizens' Welfare Fund
National Compensatory Afforestation Fund (NCAF)
State Compensatory Afforestation Fund (SCAF)
This head is credited with the amount set apart each year for the sinking fund created for a loan by charge to "2048- Appropriation for Reduction or Avoidance of Debt" and with the profits realised on investment of balances in the Fund. The charges connected with the redemption of debt by direct discharge are debited to the head "Internal Debt". On the maturity of the loan, the balance outstanding under this head is credited to the head "8680- Miscellaneous Government Account-Ledger Balance adjustment account". In cases of securities purchased and cancelled before maturity, the purchase price of the securities is debited initially to "Sinking Fund Investment Account." On actual cancellation of the securities, the nominal value of the securities cancelled is debited to the head ‘Internal Debt' by contra credit to the 'Sinking Fund investment Account' to the extent of the original purchase price and loss or gain, due to difference between the purchase price and the face value of the securities is debited or credited to this head (Sinking Fund). Simultaneously an amount equivalent to the nominal value of the securities cancelled is credited to "8680- Miscellaneous Government Account Ledger Balance Adjustment Account" by per contra debit to this head. A Consolidated Sinking Fund for all loans floated, instead of each individual Sinking Fund in respect of each such loan can be maintained at the option of the concerned Government provided contributions representing each loan are continued to all the Sinking Funds, the maintenance of which is obligatory under any law or any understanding given by the Government in the case of any such loan.
Other Appropriation
This head will be closed to "8680- Miscellaneous Government Account-Ledger Balance Adjustment Account".
Sinking Fund-Investment Account
Famine Relief Fund
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".
Famine Relief Fund-Investment Account
The sub-heads will be "Purchase of Securities" and "Sale of Securities".
Central Road Funds (l)
National Highways Permanent Bridges Fees Fund
Stale Road and Bridges Fund
State Road and Bridges Fund-Investment Account
Monetization of National Highways Fund
Depreciation Reserve Funds of Government Commercial Departments/Undertakings
Please see Note (2) below the Major head '8115- Depreciation/Renewal Reserve Funds'.
Depreciation Reserve Funds of Government Non-Commercial Departments
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.
Revenue Reserve Funds
The minor head is intended to record such funds as 'Special Revenue Reserve Fund (Gujarat)' and similar other temporary Revenue Reserve Funds, if any, in other States, which should be distinctly recorded under sub-heads below this minor head.
Revenue Reserve Funds-Investment Account
Development Funds For Educational Purposes
This minor head will include funds like "University Fund', "Library Funds', "Scholarship Fund', 'Education Cess Fund', 'Non - Government Schools and ‘Colleges Loan Fund (Assam),' 'Fund for Development of Hindi and other State Languages' etc., which would be recorded under distinct sub-heads. Where any such fund is invested, the corresponding investments should also be exhibited under a distinct sub-head.
Development Funds For Medical and Public Health Purposes
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.
Development Funds For Agricultural Purposes
This includes "State Agricultural Credit Relief and Guarantee Fund', "Sugar Cane Cess Fund', etc. which should be recorded under distinct sub-heads. Where any of the funds are invested, the corresponding investments should also be exhibited under distinct sub-heads.
LMMHA note 9, part4h.htm
Development Funds For Animal Husbandry Purposes
Includes 'world food programme-maize fund' as a distinct sub-head.
Sugar Development Fund
LMMHA note 5, part4h.htm
Industrial Development Funds
Includes 'Industrial Loan Fund', Industrial Research and Development Fund', 'Cotton Textile Fund' 'Reserve Fund for protection of Sugar Industry' etc. as distinct sub-heads. If any of these funds are invested, the investment accounts should be exhibited under distinct sub-heads.
Funds for Development of Milk Supply
Mining Areas Development Funds
Cooperative Development Funds
This includes 'State Co-operative Development Fund'.
LMMHA note 6, part4h.htm
Electricity Development Funds
Includes 'Special Reserve Fund-Electricity', 'Special Reserve Fund-Electricity Investment Account', etc. as distinct sub-heads.
Capital Construction Funds
Port Development Funds
Port Development Funds-Investment Account
LMMHA note 7, part4h.htm
Mines Welfare Funds
"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.
Cine- Workers Welfare Fund
Kutch Benevolent Funds
National Bio-Technological Core Fund
National Science and Technology Enterpreneurship Development Fund
Employment Guarantee Fund
Customs and Central Excise Welfare Fund
Performance Award Fund
Customs and Central Excise Special Fund for acquisition of anti smuggling equipment etc
LMMHA note 10, part4h.htm
The debits to Consumer Welfare Fund under this head on this account may be adjusted by per -contra credit to sub-head 'Deduct - Amount met from Consumer Welfare Fund' under the minor head 'Transfer from reserve funds' below major heads, 3456, 3601 & 3602 which may be opened according to the need.
National Fund for Control of Drug Abuse.
Central Resource Pool for Development of North Eastern Region
LMMHA note 8, part4h.htm
Other Development and Welfare Fund
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.
126 Development Fund for Tea Sector
127 - Prarambhik Shiksha Kosh
Indian Community Welfare Fund
Madhyamik and Uchchatar Shiksha Kosh (MUSK)
Inserted via Correction Slip No. 1010
Pradhan Mantri Swasthya Suraksha Nidhi (PMSSN)
Inserted via Correction Slip No. 1008
101- Special Railway Safety Fund (Commercial)
102- Special Railway Safety Fund (Strategic)
102 Railway Safety fund (Strategic)
National Rural Employment Guarantee Fund
General Reserve Funds of Government Commercial Departments/ Undertakings
Zamindari Abolition Fund
Religious and Charitable Endowment Funds
Railway Safety Works Fund
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.
Ethyl Alcohol Storage Facilities Fund
Ethyl Alcohol Effluent Disposal Facility Fund
Food Grains Reserve Fund
Calamity Relief Fund
Calamity Relief Fund - Investment Account.
National Renewal Funds
State Renewal Fund
The nomenclature of the minor head shall contain the name of the State or Union Territory, as the case may be.
Telecom Regulatory Authority of India General Fund
Guarantee Redemption Fund
Other Funds
Includes the following funds, which should be recorded under distinct sub-heads.
Other Funds-Investment Account
Investments' in respect of the various funds referred to in Note (2) if any, should be recorded under distinct subheads under this minor head.
Renamed from 'Calamity Relief Fund' to 'State Disaster Response Fund' on 2012-06-13 via Correction Slip Nos. 699-703
State Disaster Response Fund
Deleted via Correction Slip No. 772
Renamed from 'Calamity Relief Fund - Investment Account.' to 'State Disaster Response Fund – Investment Accounts' on 2012-06-13 via Correction Slip Nos. 699-703
State Disaster Response Fund – Investment Accounts
116- Invester Education and Protection Fund
118-Universal Service Obligation Fund
119 – National Calamity Contingency Fund
120-Guarantee Redemption Fund - Investment Account
MUTP loan repayment reserve fund
Insurance Regulatory and Development Authority Fund
Inserted via Correction Slip No. 792
Farmers' Debt Relief Fund (FDRF)
National Disaster Response Fund (NDRF)
Central Electricity Regulatory Commission Fund
Inserted via Correction Slip No. 669
Warehousing Development and Regulatory Authority Fund
National Social Security Fund for Unorganized Labour
National Clean Energy Fund
Nirbhaya Fund
Inserted via Correction Slip No. 760
Securities and Exchange Board of India General Fund
Power System Development Fund
Rashtriya Swachhata Kosh
Gold Reserve Fund- Sovereign Gold Bond Scheme, 2015
Gold Reserve Fund- Gold Monetisation Scheme, 2015
Krishi Kalyan Kosh
Inserted via Correction Slip No. 837
Bharat Infrastructure Kosh
Inserted via Correction Slip No. 844
Goods and Services Tax Compensation Fund
National Mineral Exploration Trust Fund
National Disaster Mitigation Fund
Sovereign Green Fund
Agriculture Infrastructure and Development Fund
Inserted via Correction Slip No. 1028
Oil Industry Development Fund
Inserted via Correction Slip No. 1051
Unified Pension Scheme for Government Employees
State Mineral Exploration Trust Fund
Inserted via Correction Slip No. 1061
Technology in National Security Fund (TNS)
Inserted via Correction Slip No. 1096
Economic Stabilization Fund
Health Security se National Security Cess Fund
Inserted via Correction Slip No. 1097
LMMHA note 1, part4i.htm
Security Deposits
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.
Other Deposits
National Compensatory Afforestation Deposits
State Compensatory Afforestation Deposits
Indian Railway Deposits
IRCA-Employees' Provident Fund
"Contributory" and “Non-contributory Fund" will be recorded under separate sub-head under this minor head.
Contributory IRCA-Employees' Provident Funds-Investment Account
Non Contributory IRCA-Employees' Provident Funds-Investment Account
Deposits of Municipal Corporations
Desposits in respect of each Municipal Corporation may be shown under a distinct sub-head.
Deposits of State Transport Corporations
Deposits of State Housing Boards
LMMHA note 2, part4i.htm
Deposits of other Autonomous Bodies
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.
National Defence Fund
Deposits of Shipping Development Fund
"Deposits of Government Companies, Corporations etc."
Deposits of each Government Company/Corporation will be recorded under a separate sub-head.
"Coal Mines Family Pension Scheme,1971"
"Coal Mines Deposit-Linked Insurance Scheme,1976"
"Employees' Family Pension Scheme,1971"
Deposits Towards Payment of Estate Duty
"Deposits of Income Tax, Super Tax EPT and Surcharge"
Own Your Telephone Exchange Deposits
Telephone Application Deposits
Telex Application Deposits
Field Deposits
Solatium Fund
Leased Telecommunication Facility Deposits
Deposits by MTNL for financing Telecommunication Projects
Deposits of State Bank of India under NRI Bonds Scheme.
Miscellaneous Deposits
This is a residuary head, intended to record all types of miscellaneous deposits with a distinct sub-head for each type of deposit.
Renamed from '"Coal Mines Family Pension Scheme,1971"' to 'Coal Mines Pension Scheme. 1998' on 2012-06-13 via Correction Slip Nos. 655-662
Coal Mines Pension Scheme. 1998
117-Defined Contribution Pension Scheme for Government Employees
Revenue Deposits
Revenue deposits are made in Revenue Courts or in connection with revenue administration.
Customs and opium Deposits
These will appear as deposits of the Central Government in the books of several Principal Account Officers of Ministries/Departments.
LMMHA note 3, part4i.htm
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'.
LMMHA note 4, part4i.htm
Civil Courts Deposits
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.
Criminal Courts Deposits
LMMHA note 5, part4i.htm
Personal Deposits
'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.
LMMHA note 6, part4i.htm
Trust Interest Funds
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.
Public works Deposits
Forest Deposits
Deposits of Police Funds
Other Departmental Deposits
LMMHA note 7, part4i.htm
Deposits for purchases etc. in India
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
LMMHA note 8, part4i.htm
Deposits for purchases etc, abroad
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.
Export Trade Deposits
Deposits received by Government Commercial Undertakings
LMMHA note 9, part4i.htm
Deposits under various Central and State Acts
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.
LMMHA note 10, part4i.htm
Deposits for work done for Public bodies or private individuals
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.
Deposits of fees received by Government servants for work done for private bodies.
LMMHA note 11, part4i.htm
Companies Liquidation Accounts
This head is intended to record the credits on account of unclaimed dividends and undistributed assets of companies in official or voluntary liquidation.
Deposits of Autonomous District and Regional Funds (Assam, Meghalaya and Mizoram)
LMMHA note 13, part4i.htm
Deposits in Connection with Elections
The deposits under this minor head are to be classified under the following sub-heads:-
LMMHA note 14, part4i.htm
Mines Labour Welfare Deposits
Deposits on account of the Coal, Mica and Other Mines may be shown under distinct sub heads.
Deposits of Educational Institutions
LMMHA note 15, part4i.htm
Unclaimed Deposits in the G.P. Fund
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.
Unclaimed Savings Bank Deposits
Unclaimed Deposits in other Provident Funds
Deposits of Local Bodies for meeting claims of contractors/ employees' pensioners etc. who have migrated to Pakistan
Deposits on a/c of Government deposits transferred from Pakistan
Deposits on a/c of cost price of Liquor, Ganja and Bhang
LMMHA note 12, part4i.htm
Provident Societies Liquidation Account
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.
LMMHA note 16, part4i.htm
This residuary minor head includes all other categories of deposits, which cannot be brought under the other distinct minor heads under this major head. These include "Deposits of the District Chowkidar Reward Fund, Assam", "Deposits of the Assam Village Development Fund", "Deposits of the Coal field Recruiting Organisation", "Municipal Taxes on Government Residential Buildings", "Sinhastha Mela Fund (MP)", "Official Receivers Remuneration Fund", "Cash Deposits of retiring Government servants" etc. Separate sub-heads may be opened for each of these deposits, under this minor head.
Defence Services Deposits
Unclaimed Provident Fund Deposits
See Note (15) below the major head "8443- Civil Deposits".
This minor head will include "Trust interest account".
Deposits of Branch Line Companies
See Note (15) below major head "8443-Civil Deposits".
Trust Interest Account
This minor head will record interest realised on Government securities of contractors etc. pending distribution thereof to the Depositors.
Postal Deposits
See Note (2) below the major head "8444-Defence Deposits".
Other Postal Deposits
Telecommunication Deposits
See Note (2) below major head "8444- Defence Deposits".
District Funds
Municipal Funds
Cantonment Funds
Funds of Insurance Association of India
State Transport Corporation Funds
Funds of the ICAR
State Electricity Boards Working Funds
State Housing Boards Funds
Panchayat Bodies Funds
Includes funds such as "Panchayat Samiti Funds", "Village Panchayat Funds", "Zila Parishad Funds" etc. which may be exhibited under distinct sub-heads.
Education Funds
Medical and Charitable Funds
Port and Marine Funds
Ladakh Autonomous Hill Development Council Fund.
Jharkand Area Autonomous Council Fund
Includes all other miscellaneous funds such as "Town and Bazar Funds" which may be shown under distinct sub-heads.
Countess of Dufferin Fund
Cement Regulation Account
Subventions from Central Road Fund
See Note (1) below the major head "8224 Central Road Fund".
Deposits of Mines Provident Fund
Deposits of Market Loans
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.
Accounts under Indo-US Agreement 1974
The following are the authorised sub heads under this minor head.
Deposits of Income tax, Super tax, Excess Profit Tax, including interest and surcharge
Deposits of Local Bodies for discharge of Loans
Represents deposits of Sinking Funds created by local bodies for discharge of loans taken from Government.
Levy Sugar Price Equalisation Fund
Personal Injuries (Compensation and Insurance) Fund
Drug Prices Equalisation Fund
Coconut Development Fund
Oil-seeds and Vegetable Oil Development Fund;
Advance Deposits for IDA Aided Projects
Each IDA Project will be shown as sub-head.
Advance Deposits for IBRD Aided Projects
Each IBRD Project will be shown as sub-head with detailed head thereunder as IBRD Loan No.
Advance Deposits for IFAD Aided Projects
Each IFAD Project will be shown as sub-head as IFAD Credit No. ………….etc.
Advance Deposits for Japanese grants aided project
Each Japanese Grants aided Project will be shown as sub-head as Trust Account No……….. (JPY) …………etc.
Advance Deposits for ADB assisted Projects
Each ADB Project will be shown as a sub-head as "ADB Loan No..................... etc.
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.
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
103-Subventions from Central Road and Infrastructure Fund
National Permit Account
Inserted via Correction Slip No. 742
National Mineral Exploration Trust Deposits
Electronic Cash Ledger of Customs
Inserted via Correction Slip No. 974
Balance of Pondicheny
Balance of Goa, Daman and Diu
Balance of Arunachal Pradesh
Balance of Mizoram.
Balance of National Capital Territory of Delhi.
Claims and Relief Fund
Claims and Relief Fund -Investment Account
Insurance Fund
Insurance Fund - Investment Account
Contingency Fund
Contingency Fund - Investment Account.
Advance to Union Government for payment of Interim Relief 1993.
Civil
Proceeds of dis-investment of Government Equity Holdings in PSUs including Premium (1)
Disinvestment Proceeds of Government of India during the period 01-04-2009 to 31-03-2012.
Inserted via Correction Slip No. 748
Amount meant for Expenditure on Social Sector Schemes
Amount meant for Capital investment in revivable or profitable PSES
Funds for Autonomous Bodies under Treasury Single Account System
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
Funds under Treasury Single Account System
Inserted via Correction Slip Nos. 914-915
Transactions with IPPB
Forest Advances
Revenue Advances
Will be divided under two sub heads with details as follows
Other Departmental Advances
Defence Advances
Department Advances
Postal Advances
Special Post Office Insurance Fund Advance
Advance paid to SBI Funds Management Company Ltd. for investment of Rural Postal Life Insurance Funds
Advance paid to UTI Asset Management Company Ltd. for investment of Postal Life Insurance Funds
Advance paid to UTI Asset Management Company Ltd. for investment of Rural Postal Life Insurance Funds
Telecommunication Advances
Small Coins Depot Balances
Rupee Coin Balances
Quartenary Alloy Coin Balances
Bronze and Copper Coinage Account
LMMHA note 2, part4j.htm
Nickel Coinage Account
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
Alumunium Coinage Account
Silver Alloy Rupee Coinage Account
Quartenary Alloy Coinage Account
Ferritic Stainless Steel Coins Account.
Pay and Accounts Office-Suspense
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.
LMMHA note 3, part4j.htm
Suspense Account (Civil)
Minor Head is subdivided into :- Sub-head (a) is meant to be operated upon in the books of Accountant General to accommodate provisionally difference noticed between figures incorporated in Treasury Lists of Payments/Cash Accounts, and the corresponding schedules of payments/receipts accompanying thereto, which could not be rectified at the stage of incorporation of the figure of the list of Payments/Cash Account in the Detail Book. Cases where the schedules themselves are wanting alongwith the supporting vouchers etc. may also be adjusted under this sub-head. The amounts initially kept under this sub-head will be cleared and taken to the heads of accounts concerned when the differences are settled on receipts of necessary clarifications/wanting schedules etc. from the Treasury Officers. Sub-head(b) will be operated upon by compilation sections of A.G.'s Offices when during the course of compilation of vouchers with reference to the Schedules of payments from treasuries, vouchers are found wanting and thereby a difference is credited between the Schedule of totals and total of the vouchers compiled. By operating on this head, response by minus debit should be made in the classified Abstracts to the full amount of the debit earlier given to the head 'Departmental Adjusting Account' (equal to the totals of Treasury Schedules). The amounts initially taken under this sub-head, will be cleared minus entries under this sub-head by per contra debit to the head of account concerned. Sub-head(c) is meant for initial recording of expenditure on account of payment of outstation pay allowances etc. for March by bank drafts issued in the month of March which is to be adjusted against the final head of account in the accounts for the month of April. Such initial debits will be cleared by affording minus debits. Sub-head(d) will be operated upon by Accountants General to adjust provisionally items received through the Inward Settlement Account from other Accountants General / Pay and Accounts Officers for which full particulars/vouchers etc. are wanting. Sub-head(e) will be operated in circumstances where the original cheque had been cancelled and fresh cheque in lieu thereof had been issued but later on the original cheque had been found to have been encashed. This sub-head will be cleared by recovery of the amount from the payee or otherwise written off. Sub-head (g), (h), (i) and (j) are meant to be operated only in the State Section of the books of an Accountant General for affecting settlement of transactions with Railways, Defence, Posts and Telecommunication arising in his books. Detailed heads corresponding to each Accounts Officer or Railways / Defence / Posts / Telecommunications with whom transactions are required to be settled by each Accountant General may be opened under these sub-heads according to actual requirements. Sub-head (k) will be operated upon by the Accountant General of U.T. Governments/Administrations in the Central Section for initial accounting and subsequent settlement of transactions originating in their accounts which are finally adjustable in the accounts of another Accountant General. The heads at (l) and (m) will be operated upon for adjustments of missing credits/debits of House Building Advance/Motor conveyance Advances relating to pre-departmentalisation period on the basis of collateral evidence. These Heads will also be operated upon in the Accounts of State Governments for adjusting the missing credit/debit of H.B.A./M.C.A. of the State Government Employees adjusted on collateral evidence basis. The sub-head at (n) will be operated by all the Civil Accounts Officers including Accountants General in whose books the N.D.F. collections appear as deduction from the salary etc. bill of the Government servants. This head will be cleared by issue of cheque/demand draft in favour of the R.B.I.
LMMHA note 4, part4j.htm
Cash settlement Suspense Account
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.
LMMHA note 5, part4j.htm
Public Sector Bank Suspense
This minor head will be operated upon by Central Government's Pay and Accounts Offices which are banking with Public Sector Banks. Amounts of cheques issued by the concerned PAO and by cheque drawing D.D.Os in account with the PAO, paid by the accredited Public Sector Bank will be credited to this minor head by affording per contra minus credit to '8670- Cheques and Bills etc'. Amount of receipts scrolls by the Public Sector Banks will be debited to this minor head by affording corresponding credit to the relevant receipt heads. On receipt of the monthly statement of transactions from the R.B.I. (C.A.S.) Nagpur credits and debits under this minor head will be cleared by the Principal Accounts Office by affording minus credits and minus debits to the extent of amounts adjusted on account of these transactions in the books of the R.B.I. This minor head has been introduced with a view to keep apart total amount of the transactions which have occurred at Public Sector Banks but which are yet to be adjusted against the Central Government Account maintained by the R.B.I. (C.A.S.) Nagpur. The progressive balances outstanding on credit and debit sides under the minor head Public Sector Banks Suspense in the books of the Principal Accounts Officer concerned will represent respectively the payments and receipts of the Ministry/Department handled by its accredited Public Sector Bank for which either settlement remains to be effected between the Public Sector Bank and the Reserve Bank of India or non-clearances therefrom by the Principal Accounts Offices due to non-receipts of monthly statement (s) of transactions from the RBI CAS, Nagpur before the close of the monthly accounts of relevant month. Causes for the said non-settlement will generally be (i) delay in receipt of memorandum of transaction (s) by link bank from branch banks, (ii) delay or omission on the part of link banks in including the amount of branch bank memorandum in their daily advice to Reserve Bank of India, (iii) difference between amounts indicated in branch bank memo (which gets reflected in link bank advice) and the correct amounts of cheques paid / receipt challans scrolled and (iv) erraneous classification of transactions of a Ministry/Department against another Ministry/Department in its advice (s) by a branch or link bank of a Public Sector Bank which handles transactions of more than one Ministry/Department. Similarly, in the monthly Civil Accounts of the Government of India consolidated by the Controller General of Accounts, progressive figures of credit and debit balances outstanding under the head "Public Sector Bank Suspense" will give a total picture thereof relating to all Civil Ministries/Departments put together.
LMMHA note 6, part4j.htm
Reserve Bank Suspense-Headquarters
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.
LMMHA note 7, part4j.htm
Reserve Bank Suspense-Central Accounts Office
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/ Department in State Section of his books by per contra credit to the relevant minor heads under the appropriate major head. At the time of issue of an advice for repayment of loan and payment of interest thereon to the Reserve Bank of India, Central Accounts Section, Nagpur, the State Accountant General debits the relevant State head of Account by per contra credit to this suspense head. This suspense head will be cleared by means of minus credit on receipt of clearance memo from the Reserve Bank by credit to "8675 - Deposits with Reserve Bank - States - CAS Reserve Bank".
LMMHA note 8, part4j.htm
Departmental adjusting account
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.
LMMHA note 9, part4j.htm
Tax Deducted at Source (TDS) Suspense
This minor head is intended to accommodate receipts on account of income tax etc. deducted at source, while effecting payments of interest on State Government securities, of salary bills of State Government employees, of pension bills etc. by State Treasury officers/State Pay and Accounts Officers/ other Departmental Officers who render compiled accounts of State Government as well as from interest payments on State Government securities made at Public Debit offices of the R.B.I in the books of State Accountants General to enable them to settle transactions with Zonal Accounts Officers concerned of C.B.D T by means of Cheques/Bank Draft.
Provident Fund Suspense
LMMHA note 10, part4j.htm
External Assistance Suspense
These heads have been retained for the purpose of clearing old balances.
Suspense Account for purchases etc. abroad
Remittances between England and India through R.B.I
LMMHA note 11, part4j.htm
Transactions on behalf of the Reserve Bank
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.
Additional Wages Deposit Suspense Account
Additional Dearness Allowance Deposit Suspense Account (old)
Additional Dearness Allowance Deposit Suspense Account (new)
LMMHA note 12, part4j.htm
A.I.S Officers' Group Insurance Scheme
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.
Payments on behalf of Central claims organisation-Pension and Provident Fund
Broadcasting Receiver Licence Fee Suspense
Investment Account of Madhya Bharat Railways and Military funds
LMMHA note 13, part4j.htm
Material Purchase settlement suspense Account
(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.
Cash Settlement between Accountant General, Jammu and Kashmir and other State Accountants General.
Cash Settlement between Accountant General, Sikkim and other State Accountants General.
Customs Receipts awaiting transfer to the Receipt Head
138 – Other Nominated Banks (Private Sector Banks) Suspense
GST-Tax Deducted at Source Suspense
Inserted via Correction Slip No. 932
GST Refunds made by Centre on Behalf of States/UTs
Inserted via Correction Slip No. 952
Pay and Accounts Office Suspense
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.
Accountant General Suspense
This head is intended for recording outward claims requiring settlement with State Accountants General. The inward claims received from Accountants General and which cannot be accounted for under the final head(s) at once due to want of particulars, vouchers, etc. shall be accounted for under the minor heads "Expenditure Awaiting Transfer to other heads / Departments / Receipts Awaiting Transfer to other heads", as the case may be, pending transfer to the final heads of account.
This minor head will be operated upon when the transactions relating to Receipts / Payments of the Ministry of Defence originate through Public Sector Banks with a view to keep apart the total amount of transactions which are yet to be adjusted against the balances of Defence Accounts maintained by RBI, CAS, Nagpur. The transactions accounted by RBI, CAS, Nagpur but for which the respective scrolls have not been received from Public Sector Banks or there are differences in the amount reported etc. will also be classified under this head. These may be kept distinct from the RBI Suspense which relates only to differences relating to the RBI Branches. This head is to be operated while adjusting D.M.S. (Datewise Monthly Statement) or the total of debit and credit scrolls received from Public Sector Banks by affording minus credit to Cheques & Bills and minus debit to Remittances into Banks in the case of Cheques and MROs ( Military Receivable Orders ) respectively.
Reserve Bank Suspense
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".
Adjustment in Debt Settlement with Pakistan
Miscellaneous Suspense
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.
Please see Note (2) below major head "8659-Suspense Accounts (Defence)".
Please see Note (3) below major head "8659-Suspense Accounts (Defence)".
Please see Note (4) below major head "8659-Suspense Accounts (Defence)".
Please see Note (5) below major head "8659-Suspense Accounts (Defence)".
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".
Transactions with Bangladesh
Please see Note (6) below major head "8659-Suspense Accounts (Defence)".
Please see Note (5) below major head '8659-Suspense Accounts (Defence)".
Postal Investments - cost of Government Promissory Notes and Investment Certificates held in Imprest.
CAO Telecom Suspense
Please see Note (2) below major head "8659-Suspense Accounts (Defence)",
Railway Account Suspense
Defence Accounts Suspense
Other Miscellaneous Suspense items
Postal Account Suspense
Discount Sinking Fund
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'.
Redemption of 12.08% Government of India Compensation (Project Exports to Iraq) Bonds, 2001.
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'.
LMMHA note 1, part4j.htm
Pre-audit cheques
This head is operated only by State Accountants General
Pay and Accounts Offices cheques
Departmental Cheques
Any Civil Department other than Public Works and Forest Departments authorised to draw money on cheques will operate this head.
Treasury Cheques
I.R.L.A. Cheques
Telecommunication Accounts Office Cheques
The minor head will be divided into following sub-heads : These sub-heads are further divided into two detailed heads -
Postal Cheques
Railway Cheques
Defence Cheques
Electronic Advices
This minor head would cover payments on account of drawbacks of Customs department only".
Pay and Accounts Offices Electronic Advices
Inserted via Correction Slip Nos. 635-636
Treasury Electronic Advices
Inserted via Correction Slip Nos. 778-779
Departmental (CDDOs) Electronic Advices
Posts
Railways
Cash Balance Investment Account
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.
Security Deposits made by Government
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.
Central-Civil
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".
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.
Telecommunicanons
Defence(l)
States(l)
This will be divided into the following sub heads:- (a) Treasury (b) Head Quarters and (c) CAS-Reserve Bank.
107-Central-Civil-Market Stabilization Scheme (4)
Union Territory Governments
Postal
These minor heads will be divided into two sub-heads :-
Railway
Telecommunication
Accounts with Governments of other Countries
Ledger Balance Adjustment Account
Balances which are to be transferred/ stepped down from certain heads in the Public Account of the Government e.g. from the minor heads "Sinking Funds' and "Other appropriations" below the Major Head “8222 Sinking Funds" (vide notes 1 and 2 below that Major Head) or from any other debt, deposit, remittances head governed by similar orders are required to be adjusted against this minor head.
Writes-off from Heads of Account closing to balance
This minor head is intended to accommodate "Writes off from heads of account closing to balance sanctioned by the authorities competent to do so in connection with book-keeping errors or other cases in terms of Rule 38 of Government Accounting Rules, 1990.
Inland Money Orders
Foreign Money Orders
103-Western Union Money Transfer (1)
Instant Money Orders (i MO)
International Electronic Money orders
Inserted via Correction Slip No. 878
Cash Remittances between Treasuries and Currency Chests
LMMHA note 1, part4k.htm
Public Works Remittances
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):
Forest Remittances
Remittances of Govt. Commercial Undertakings
LMMHA note 2, part4k.htm
Reserve Bank of India Remittances
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.
Small Coin Depot Remittances
Mint Remittances
LMMHA note 3, part4k.htm
Other Departmental Remittances
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.
Assam and Meghalaya Remittances
Miscellaneous Remittances
Meghalaya & Manipur Remittances
Nagaland & Manipur Remittances
Tripura & Nagaland Remittances
Nagaland and Arunachal Pradesh Remittances
Assam & Nagaland Remittances
Assam & Tripura Remittances
Meghalaya & Tripura Remittances
Pay and Accounts office Remittances
LMMHA note 5, part4k.htm
Mines Labour Welfare Remittances
Separate sub-heads may be opened for "Coal" and other Mines labour Welfare Remittances.
Posts & Telegraphs Remittances
Transfers within the same Railway
LMMHA note 6, part4k.htm
Remittances of M.E.S Offices
Remittances and other transactions between Army and Military Engineer Services within the same Military Accounts District, are adjusted under this minor head.
LMMHA note 7, part4k.htm
Transfers between M.E.S. Officers
Transfers between Military Engineer Services Districts within the same Military Accounts District, are accounted for under this minor head.
Himachal Pradesh Suspense
Manipur Suspense
Mizoram Suspense
Arunachal Pradesh Suspense
LMMHA note 4, part4k.htm
Transfer within Rajasthan Canal Projects
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:-
LMMHA note 8, part4k.htm
Remittances between Ministry of External Affairs and Missions
This will include Remittances between England and India through Reserve Bank.
Collection on Sale of Railway Tickets
Foreign Remittances
Adjusting Account between Central and State Governments
Adjusting Account with Railways
Adjusting Account with Posts
Adjusting Account with Defence
Accounts with States etc. (Railways)
This head ceases to function and is to be operated upon only for the clearance of outstanding balances thereunder.
Accounts with States (Posts)(l)
Accounts with States etc (Defence)
Inter State Suspense Account
Items adjustable in India
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.
Items adjustable in England
The only items which can occur under this minor head are of the category "Remittance-Miscellaneous Account between England and India".
Adjusting Account with Telecommunications
Accounts between Civil & Civil
Accounts between Defence Accounts Officers
Accounts between Railways
Accounts between Postal Accounts Officers.
Accounts between Telecommunications Accounts Officers.
Cash in Treasuries
Deposits with Reserve Bank
Deposits in other Banks
Remittances in Transit-Local
Remittances in Transit-Foreign
106- Market Stabilization Scheme (2)
0080- Defence Services-Research & Development
Urban Housing (Each class of Scheme will be a minor Head)
If the receipts are recurring and substantial the scheme will be classified as a separate minor head, otherwise not.
Rural Housing (Each class of Scheme will be a minor Head)
Thermal power Generation
Diesel/Gas Power Generation
Transmission & Distribution
Development of Backward Areas
Grants for Special Plan Schemes
Registration
Collection of Other Taxes on Property and Capital Transactions
Unspent Margin Money Fund
Afforestation and Ecology Development
Waste Land Development
Commercial Lines-Revenue Works
Strategic Lines-Revenue works
Grants for Central Plan Schemes
Refer to Note (1) below the major head "3601 Grants-in-Aid to State Governments'
Research & Development Organisation
Special metals and Super Alloys Project
Other Social Security and Welfare Programmes
Capital Outlay on Hill Areas
Major Ports
Minor Ports
Day Treasury Bills
External Debt Suspense
Loans for Miscellaneous General services
Sports and Youth Services
National Capital Region
Integrated Development of Small and Medium Towns
The name of each township undertaken under the scheme of Integrated Development of small and medium towns will appear as distinct sub-head.
Slum Area Development
Other Urban Development Schemes
Loans for Broadcasting
Other Transport Services
Loans to International Financial Institutions (1)
Inserted via Correction Slip Nos. 901-902
Loans for Central Plan Schemes
Loans for Special Plan Schemes
Appropriation to the Contingency Fund
Interest Suspense
Other Deposits Schemes
8031-Other Savings Deposits
Sinking Fund Investment Account
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".
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 for being utilised during subsequent year or years against the individual works to be approved by the Central Government.
Rural Employment Guarantee Funds
Settlement Account with India Post Payments Bank (IPPB)
Railway Advances
Agency arrangements of DoP with other Department/ Agencies
Other Remittances
Registration Fees
Agricultural Land etc.
Other than Agricultural Land
Duties assigned to States
Other Receipts’
Contributions and Recoveries towards Pension and Other Retirement Benefits
Defence Services - Ordnance Factories
Renamed from 'Defence Services - Ordnance Factories' to 'Defence Services-Coordination & Services (Directorate of Ordnance)' on 2024-02-07 via Correction Slip Nos. 1021, 2027
Defence Services-Coordination & Services (Directorate of Ordnance)
Technical Education
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.
Family Welfare
Water Supply and Sanitation
Slum Area Improvement
Films
Social Security and Welfare
Dairy Development
Forestry and Wild Life
Tea
Coffee
Rubber
Spices
Cooperation
Hill Areas
Groundwater
Iron and Steel Industries
Cement and Non-Metallic Mineral Industries
Fertilizer Industries
Road Transport
Parliament/State/Union Territory Legislatures
Appropriation for reduction or avoidance of debt
Food, Storage and Warehousing
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".
Other Agricultural Programmes
Self Employment Programmes
MPs Local Area Development Scheme
The minor heads under these sub-major heads will include expenditure on regulation and development of the categories of industries represented by them.
Chemical and Pharmaceutical Industries
Non ferrous Mining and metallurgical Industries
Other Industries
Appropriation to Funds
Appropriaton to Funds
Indian Railways-Open Line Works (Revenue)
Air Services
River Training Works
General Administration
Agency Services
Accounts and Audit
Engineering
Appropriations from Telecommunications Surplus
Repayment of Loans taken from General Revenues by Telecommunication
Tourism
General Financial and Trading Institutions
Capital Outlay on Audit
Capital Outlay on Stationery and Printing
LMMHA note 7, part4.htm
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'.
Capital Outlay on Water Supply and Sanitation
Government Residential Buildings
The expenditure on Police Housing will be classified under the major head '4055 - Capital Outlay on Police'.
Urban Housing
Distribution of Nutritious Foods and Beverages
Capital Outlay on Forestry and Wild Life
Capital Outlay on food Storage and Warehousing
Investments in Agricultural Financial Institutions
Capital Outlay on Other Agricultural Programmes
Capital Outlay on North Eastern Areas
Exploration and Production of Crude Oil and Gas
Refining and Marketing of Oil and Gas
Capital outlay on Coal and Lignite
Capital Outlay on Iron and Steel Industries
Capital outlay on Cement and Non-metallic Mineral Industries
Capital Outlay on Chemicals and Pharmaceutical Industries
Capital Outlay on Telecommunication and Electronic Industries
Capital Outlay on Other Industries
Investments in Industrial Financial Institutions
Electrification
Road Safety
Workshops
User's Amenities
Investments in Government Commercial Undertakings
Capital Outlay on Other Transport Services
Telegraph and Telex Systems
Other Lands and Buildings
Capital Outlay on Tourism
Kandla Free Trade Zone
Santacruz
EPZ (Salt Lake)
FALTA (EPZ)
Madras EPZ
Cochin EPZ
NOIDAEPZ
Investments in General Financial and Trading Institutions
Investments in General Financial Institutions
Investment in Trading Institutions
08% Government of India Compensation (Project Exports to Iraq) Bonds, 2001
Loans for Special Schemes
Urban Health Services
Loans for Family Welfare
Loans for Water Supply and Sanitation
Sewerage and Sanitation
Loans for Information and Publicity
Loans for Relief on account of Natural Calamities
Loans for other Social Services
Loans for Food Storage and Warehousing
Loans to Agricultural Financial Institutions
Loans for other Agricultural Programmes
Loans for Rural Employment
Loans for Land Reforms
Loans for Hill Areas
6700-Loans for Major Irrigation
Loans for Command Area Development
Loans for Petroleum
Loans for Coal and Lignite
Loans for Iron and Steel Industries
Mineral Exploration and Development
Non-Ferrous Metals
Other mining and Metallurgical Industries
Loans for Cement and Non-Metallic Mineral Industries
Loans for Petro-Chemical Industries
Loans for Chemical and Pharmaceutical Industries
Chemicals and Pesticides Industries
Drugs and Pharmaceutical Industries
Loans for Telecommunication and Electronic Industries
Loans for other Industries
Loans to Industrial Financial Institutions
Light Houses and Lightships
Overseas Shipping
Coastal Shipping
Loans for Civil Aviation
Loans for Inland Water Transport
Loans for Other Transport Services
Roads and Bridges
Loans for Telecommunication services
Loans for other Communication Services
Loans for Tourism
Loans for Foreign Trade Export Promotion
Loans for Non-Plan Schemes
Miscellaneous Loans
Other Deposits and Accounts
Deposit Schemes for Retiring Employees.
Development Funds
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.
State Roads and Bridges Fund
Depreciation/Renewal Reserve Fund
8230 Special Railway Safety Fund
8231 Railway Safety Fund
Income and Expenditure Account of National Investment Fund
Accounting Adjustments Suspense
The items/ transactions which are not in the nature of a transitory head may booked under this major head.
Miscellaneous Government Accounts
Accounts with the High Commission for India in U.K.
Taxes on Agricultural Income
Stamps and Registration Fees
Stamps-Judicial
Agricultural Land
Property Other than Agricultural Land
Public Service Commission
Public Works
This major head will record all receipts relating to Public Works (Non Residential Buildings).
Administration of Justice
The receipts in respect of establishments (like Ministry of Defence, Defence Accounts Department, etc.) the expenditure of which is met from Civil Estimates will be accounted for under the Sub-major head '01-Civil'.
Broadcasting
Sound Broadcasting
Television
Agricultural Research and Education
Land Reforms
Other Rural Development Programmes
Telecommunication and Electronic Industries
Shipping
Civil Aviation
Receipts on account of state aircraft not meant for regular public service should be booked under major head '0070-Other Administrative Services'.
Registration Fees from Prospective Subscribers.
States' Share of Union Excise Duties
President, Vice President/ Governor, Administrator of Union Territories
Vice President
Stamps and Registration
Stamps-Non-judicial
Taxes on Sales, Trade etc.
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: -
National Social Assistance Programme.
Secretariat-Social Services
Medium Irrigation - Non - commercial
Flood Control and Drainage
Petroleum
Industrial Financial Institutions
Payment towards amortisations of over capitalisation
AirPorts
District and Other Roads
Separate sub-heads may be opened for "District Roads" and "Rural Roads".
Other Scientific Research
Non-Plan Grants
Grants for Union Territory Plan Schemes
Payment of States' Share of Union Excise Duties
Technical and Economic Cooperation with other countries
See Note (l) below Major Head '1605'.
Capital Outlay on Other Administrative Services
Ordnance Factories
Rural Housing
Capital Outlay on Information and Publicity
Capital Outlay on Broadcasting
Capital Outlay on Social Security and Welfare
Capital Outlay on Nutrition
Crop Husbandry
Animal Husbandry
Fisheries
Plantations
Major Irrigation -Non-Commercial
Capital Outlay on Flood Control projects
Capital Outlay on Non-Ferrous Mining and Metallurgical Industries
This sub-major head will include capital expenditure on general schemes of mineral exploration and development (e.g.) Geological Survey of India.
Capital Outlay on Petrochemical Industries
Chemical and Pesticides Industries
Ship-Building Industries
Air Craft Industries
Other Capital Outlay on Industries and Minerals
New Lines
Traffic Facilities
Inventories
Capital Outlay on Shipping
Air Ports
District & Other Roads
Long distance switching systems
Capital Outlay on other Communication Services
Investment in International Financial Institutions
Capital Outlay on Investment of National Investment Fund
Loans for Housing
Welfare of Scheduled Castes
Welfare of Scheduled Tribes
Welfare of Backward Classes
Loans for Social Security and Welfare
Loans for Dairy Development
Loans for Forestry and Wild Life
Loans for Special programmes for Rural Development
Loans for Minor Irrigation
Loans for Flood Control Projects
Loans for non-Ferrous Mining and Metallurgical Industries
Loans for Fertilizer Industries
Loans for Shipping
Loans for Road Transport
Loans for Other Scientific Research
Tourist Infrastructure
Loans for General Financial and Trading Institutions
Loons for Union Territory plan schemes
Income from Investments of Small Savings Collections
Interest Payments to Subscribers
Other Provident Funds
8032-Other Savings Certificates
Capital Reserve Funds
Roads and Bridges Fund
Defence Deposits
National Investment Fund
Interest Tax
Stamps-Non-Judicial
0034. Securities Transaction Tax
Shareable Duties
Taxes and Duties on Electricity
Supplies and Disposals
Office Buildings
Elections
Defence Services - Air Force
Education, Sports, Art and Culture
Art and Culture
Rehabilitation
Non Conventional Sources of Energy
Engineering Industries
Indian Railways-Commercial Lines-Revenue Receipts
Telephones (Rural)
Union Excise Duties
Collection Charges under State Goods and Services Tax
Collection Charges under Union Territory Goods and Services Tax
Secretariat-General Services
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".
Labour and Employment
Renamed from 'Labour and Employment' to 'Labour, Employment and Skill Development' on 2017-03-22 via Correction Slip Nos. 835-836
Labour, Employment and Skill Development
Marketing and quality control (I)
Integrated Rural Energy Planning Programme
Rural Employment
Regarding urban oriented employment programmes, please see major head "2230-Labour and Employment-02 Employment".
Other Outlays on Industries and Minerals
Operating expenses-Fuel
Operating Expenses- Fuel
Ports and Light Houses
Light Houses and Light Ships
Survey (Botanical)
Prevention and Control of Pollution
Grants for State Plan Schemes
Capital Outlay on Public Works
Water Supply
Capital Outlay on Housing
For adjustment of debits on account of charges of Establishments/Tools and plant charges transferred from "2059”/"4059". Please see Note 2 below those major heads.
Capital Outlay on other Social Services
Capital Outlay on Soil and Water Conservation
Capital outlay on Dairy Development
This major head will record the capital expenditure on the various departmentally run milk supply schemes also.
Marketing and Quality Control
Capital Outlay on other Rural Development Programmes
Capital Outlay on Minor Irrigation
Capital Outlay on Petroleum
Capital Outlay on Non-Conventional sources of Energy
Renamed from 'Capital Outlay on Non-Conventional sources of Energy' to 'Capital Outlay on New and Renewable Energy' on 2012-06-13 via Correction Slip Nos. 637-654
Capital Outlay on New and Renewable Energy
Capital Outlay on Fertilizer Industries
Opium and Alkaloid Industries
Capital Outlay on Ports and Light Houses
Light Houses and light ships
Capital Outlay on Civil Aviation
Local Telephone systems
Capital Outlay on other Scientific and Environmental Research
Non-Plan Loans
Loans for State/Union Territory Plan Schemes
Ways and Means Advances
Loans for Fisheries
Loans for Cooperation
Loans for other Rural Development programmes
Loans for Non-Conventional Sources of Energy
Renamed from 'Loans for Non-Conventional Sources of Energy' to 'Loans for New and Renewable Energy' on 2012-06-13 via Correction Slip Nos. 637-654
Loans for New and Renewable Energy
Loans for Engineering Industries
Loans for Atomic Energy Industries
Other Loans to Industries and Minerals
Loans for Ports and Light Houses
Loans for State Plan Schemes
Management Cost
Civil Deposits
Deposits of Railways
Deposits of Local Funds
Civil Advances
Remittances into Banks/ Treasuries
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.
Hotel Receipts Tax
Gift Tax.
Taxes on Goods and Passengers
This major head will cover the Taxes on goods and passengers carried by Road or Inland Water-Way only.
Defence services-Navy
Medical and Public Health
Urban Development
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".
Other Social Services
Coal and Lignite
Indian Railways -Miscellaenous Receipts
Strategic Lines
Indian Railways-Strategic Lines Revenue Receipt
Atomic Energy Research
Grants for State/Union Territory Plan Schemes
State/Union Territory Legislatures
Interest on Reserve Funds
District Administration
Language Development
Urban Health Services-Other systems of medicine
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'.
Rural Health Services-Other Systems of medicine
This Sub-Major head will record all activities relating to Film Division, Film Institute etc.
Employment Service
This does not include ‘Urban Oriented Employment Programmes’ which will be accounted for under the major head ‘3475-General Economic Services’.
This major head will include expenditure on Milk Supply Schemes.
Major and Medium Irrigation
Renamed from 'Major and Medium Irrigation' to '2701-Medium Irrigation' on 2012-06-13 via Correction Slip No. 388
2701-Medium Irrigation
Ground water
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.
Non-Conventional Sources of Energy
Renamed from 'Non-Conventional Sources of Energy' to 'New and Renewable Energy' on 2012-06-13 via Correction Slip Nos. 637-654
New and Renewable Energy
Payments to General Revenues
Other Aeronautical Services
Strategic and Border Roads
Roads of Inter State or Economic Importance
Operation
Stores and Factories
Survey (Zoological)
Environmental Research and Ecological Regeneration
This Sub-Major head will record expenditure on repairs and maintenance of tourist bungalows, hotels etc. under concerned minor heads.
International Financial Institutions
Capital Outlay on Education, Sports, Art and Culture
Capital Outlay on Medical and Public Health
Capital Outlay on Urban Development
Capital Outlay on Welfare of Scheduled Castes, Scheduled Tribes and other Backward Classes
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
Capital Outlay on Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities
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.
Capital Outlay on Consumer Industries
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".
National Highways
State Highways
Roads
Capital Outlay on Inland Water Transport
Loans for Education, Sports, Art and Culture.
Loans for Medical and Public Health
Loans for Urban Development
Loans for Welfare of Scheduled Castes, Scheduled Tribes and other Backward Classes
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
Loans for Welfare of Scheduled Castes, Scheduled Tribes, Other Backward classes and Minorities
Loans for Soil and Water Conservation
Loans for Plantations
Marketing and quality control
Loans for Major and Medium Irrigation
Renamed from 'Loans for Major and Medium Irrigation' to '6701-Loans for Medium Irrigation' on 2012-06-13 via Correction Slip No. 388
6701-Loans for Medium Irrigation
Loans for Consumer Industries
Loans for Other General Economic Services
Loans to Government Servants etc
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.
Investments of National Small Savings Fund
State Provident Funds
Trusts and Endowments
Depreciation/Renewal Reserve Funds
Railway Deposits
Balance Account of Union Territories
Departmental Balances
These accounts receive debit for the cash balance held by departmental officers outside the generally available cash balances.
Permanent Cash Imprest
Money Orders
Exchange Accounts
Renamed from 'Estate Duty' to 'Miscellaneous Tax Receipts' on 2015-05-07 via Correction Slip Nos. 782-785
Miscellaneous Tax Receipts
Renamed from 'Banking Cash Transaction Tax' to 'Commodities Transaction Tax' on 2014-06-20 via Correction Slip Nos. 769-771
Commodities Transaction Tax
Interest from Union Territory Governments
General Education
Medical Education. Training and Research
Food Storage and Warehousing
Consumer Industries
Commercial Lines
Telecommunication Receipts
Parliament
Collection Charges under Central Goods and Services Tax & Integrated Goods and Services Tax
Other Taxes and Duties on Commodities and Services
Treasury and Accounts Administration
Rural Health Services-Allopathy
Medical Education, Training and Research
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.
Bombay Building Repairs and Reconstructions Scheme
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".
This major head will not include expenditure on Urban Housing schemes which will be booked under the major head "Housing".
Special Programmes for Rural Development
Anti-sea Erosion Projects
Repairs and Maintenance of Motive power
Repairs and Maintenance of Motive Power
Appropriation from Railway Surplus
LMMHA note 8, part2d.htm
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.
Satellite systems
Deleted via Correction Slip No. 804
Other Communication Services
Secretariat-Economic Services
Census Surveys and Statistics
Medical Education Training and Research
Capital outlay on Major and Medium Irrigation
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
4701-Capital Outlay on Medium Irrigation (1)
Sec Notes (1) and (2) under the major head "2701"
Capital Outlay On Engineering Industries
Capital Outlay on Roads and Bridges (l)
The expenditure to be met out of the Police Funds will be classified under the major head '4055 -Capital Outlay on Police'.
Capital Outlay on Road Transport
Capital Outlay on Satellite system
Cash Balance(l)
Currency, Coinage and Mint
Interest Receipts of State/ Union Territory Governments
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.
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".
Other Administrative Services
Other Special Areas programmes
Collection of Estate Duty, Taxes on Wealth and Gift Tax
Collection of Estate Duty, Taxes on Wealth, Gift Tax and Securities Transaction Tax.
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
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
Collection of Taxes on Wealth, Securities Transaction Tax and Other Taxes
Interest on Small Savings Provident Funds etc.
Separate sub head may be opened under each minor head except under the minor head "Management of small savings scheme" below this sub major head corresponding to minor heads in the sector "I - Small Savings, Provident Funds etc" in the Public Account.
Interest on Other Obligations
2080- Defence Services-Research & Development
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.
This Sub-Major head will include expenditure on cold storage facilities for fruits and vegetables.
Draught Prone Areas Development Programme
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.
Other Special Area Programmes
Will be operated where the expenditure cannot be identified with any of the sub-major heads above.
The minor heads under this sub-major head have the following sub-heads:- Direction and Administration Research and Development Subsidies Assistance to cooperatives Other expenditure
Staff Welfare and Amenities
Capital Outlay on Miscellaneous General Services
Capital Outlay on Family Welfare
Capital Outlay on Plantations
Capital Outlay on other Special Areas Programmes
Deduction of Expenditure
Capital Outlay on Space Research
Capital Outlay on Oceanographic Research
Renamed from 'Capital Outlay on Oceanographic Research' to 'Capital Outlay on Earth System Science' on 2024-11-05 via Correction Slip Nos. 1037-1040
Capital Outlay on Earth System Science
Capital Outlay on Meteorology
Loans for other Special Areas Programmes
Investments of Post Office Insurance Fund
Bhopal Gas Leak Disaster Relief Fund
Other Taxes on Income and Expenditure
Non-Shareable Duties
Other Fiscal Services
Police
Power
Coaching Earnings
Goods Earnings
Sundry other Earnings
Council of Ministers
Interest on Loans and Advances from Central Government.
External Affairs
Pensions and other Retirement Benefits
See major head "2075 Miscellaneous General Services" for pensions in lieu of resumed jagirs, lands, territories etc., and pensions and awards for distinguished services and the major head " Social Security and Welfare" for pensions under social security scheme, and pensions to freedom fighters, their dependents etc.
Regulation and Development of Mines
Repairs and Maintenance of Permanent Way and Works
Repairs and Maintenance of Carriage and Wagons
Operating Expenses-Traffic
Repairs and Maintenance of Carriages and Wagons
Pension
Social Welfare
Capital Outlay on Agricultural Research and Education
Capital Outlay on Co-operation
Capital Outlay on other General Economic Services.
Loans for Power Projects
Loans to Railways
Income and Expenditure of National Small Savings Fund
Insurance and Pension Funds
Suspense Accounts (Defence)
The amount placed under the Suspense head shall be cleared by minus debit or minus credit as the case may be.
Goods and Services Tax Compensation Cess
Fringe Benefit Tax
Interest from State Governments
Non-ferrous Mining and Metallurgical Industries
Sundry Other Earnings
President
Defence Services-Air Force
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".
Urban Health Services-Allopathy
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.
Drought
General Superintendence and Services
Repairs & Maintenance of Plant and Equipment
Operating Expenses Rolling Stock and Equipment
Miscellaneous-Working expenses
Repairs and Maintenance of Plant and Equipment
Operation Expenses Rolling stock and Equipment
Miscellaenous Working Expenses
Surveys and Statistics
This major head will record expenditure on all meteorological services including Aviation, Agriculture Meteorology , Hydrometeorology, Seismological services and Agency Services.
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".
Capital Outlay on Power Projects
Capital Outlay on Postal Services
Ancillary Systems
Capital Outlay on Foreign Trade and Export Promotion
Loans and Advances from the Central Government
Sub-heads corresponding to minor heads in the major head "2245- Relief on account of Natural calamities” may be opened.
Loans and Advances to State Governments
Coinage Accounts
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.
Suspense Accounts (Railways)
Please see Note (1) below major head "8659-Suspense Accounts (Defence)".
Suspense Accounts (Postal)
Dividends and Profits
Industries
Defence Services-Navy
Other Rural Development programmes
Renamed from 'Oceanographic Research' to 'Earth System Science' on 2024-11-05 via Correction Slip Nos. 1037-1040
Earth System Science
Compensation and Assignments to Local Bodies and Panchayati Raj Institutions
Capital Outlay on Other Fiscal Services
Capital Outlay on Fisheries
4700-Capital Outlay on Major Irrigation (1)
Pre-1984-85 Loans
This sub-major head has been provided to account for the outstanding balance of the central loans advanced to States upto 31.3.1984 as on 1.4.85.
Loans for Animal Husbandry
Loans for Village and Small Industries
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.
Interest Receipts
0700-Major Irrigation
Telephones (Urban)
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.
This major head will record transactions connected with promotion of art and culture, including educational institutions imparting education on art and culture.
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 :-
Provident Fund, Pension and Other Retirement Benefits
Postal Services
Miscellaneous Capital Receipts
Capital Outlay on Animal Husbandry
Capital Outlay on Village and Small Industries
Long distance Transmission systems
Loans and Advances to Union Territory Governments
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
Loans and Advances to Union Territory Governments with Legislature
Savings Certificates
Renamed from 'Savings Certificates' to '8002-National Savings Certificates' on 2012-06-13 via Correction Slip No. 388
8002-National Savings Certificates
Suspense Accounts (Telecommunication)
State Goods and Services Tax (SGST)
Other Interest receipts of Central Government
Miscellaneous General Services
Postal Receipts
Governor/Administrator of Union Territories
Co-operation
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.
2700-Major Irrigation
Indian Railways-Policy Formulation, Direction, Research and Other Miscellaneous Organisation
Foreign Trade and Export Promotion
Capital Outlay on Telecommunication Services (l)
Capital Outlay on Atomic Energy Research
Internal debt of the State Government
Central Goods and Services Tax (CGST)
Defence Services - Army
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".
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.
Relief on account of Natural Calamities
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.
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
Capital Outlay on Atomic Energy Industries
Cheques and Bills
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".
This will include pre-primary, primary and middle school education.
Repayment of Loans taken from General Revenues
LMMHA note 3, part2f.htm
Grants-in-aid to Union Territory Governments
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
Grants-in-aid to Union Territory Governments with Legislature
Please see Note (3) below major head '3601'.
Taxes on Income Other than Corporation Tax
Renamed from 'Taxes on Income Other than Corporation Tax' to 'Non-Corporate Tax' on 2025-11-11 via Correction Slip Nos. 1070-1071
Non-Corporate Tax
Renamed from 'Major and Medium Irrigation' to '0701-Medium Irrigation' on 2012-06-13 via Correction Slip No. 388
0701-Medium Irrigation
Defence Services-Army
This will include pre-university education.
Indian Railways-Commercial Lines-Working Expenses
Capital Outlay on Currency, Coinage and Mint
Capital Outlay on Defence Services
Capital Outlay on Crop Husbandry
Sub-heads "Buildings" and "Equipments" may be opened below the concerned programme minor heads, wherever necessary.
Income & Expenditure of Post Office Insurance Fund
Corporation Tax
Renamed from 'Corporation Tax' to 'Corporate Tax' on 2026-05-22 via Correction Slip Nos. 1102-1105
Corporate Tax
'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".
LMMHA note 4, part2f.htm
Grants-in-aid to State Governments (l)
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.
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.
Loans for Crop Husbandry
Collection of Taxes on Income and Expenditure
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
Grants-in-aid from Central Government
Capital Outlay on Police
Union Territory Goods and Services Tax (UTGST)
'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'.
Interest on Internal Debt.
Savings Deposits
Renamed from 'Savings Deposits' to '8001-National Savings Deposits' on 2012-06-13 via Correction Slip No. 388
8001-National Savings Deposits
Indian Railways-Strategic Lines-Working Expenses
Other General Economic Services
Interest Payments
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).
Floods Cyclones
Floods, Cyclones etc.
Internal Debt of Central Government
Integrated Goods and Services Tax (IGST)
Defence Services-Ordnance Factories
Renamed from 'Defence Services-Ordnance Factories' to 'Defence Services- Coordination & Services (Directorate of Ordnance)' on 2024-02-07 via Correction Slip Nos. 1021, 2027
Defence Services- Coordination & Services (Directorate of Ordnance)
Inter State Settlement
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.
Suspense Accounts
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.
Special Deposits and Accounts
General and other Reserve Funds
Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
Development and Welfare Funds
Capital Outlay on Indian Railways-Commercial Lines
External Grant Assistance
Name of Foreign Country/Body/Institution, not otherwise provided may be opened as a Minor Head, where considered necessary.
Aid Material and Equipment
See Note (1) below Major Head 1605
Aid Materials and Equipments
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.
Interest on External Debt
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".
Capital Outlay on Indian Railways-Strategic Lines
External Debt
Each denomination of loan received from each foreign counter/Institution will appear as a sub-head under the relevant minor heads.
Machine-readable SKOS export of the Indian List of Major and Minor Heads of Account, with correction-slip history and source notes where available.
List of Major and Minor Heads of Account (LMMHA) - India, 2001 Base Edition