Controller General of Accounts

Compendium of Accounting Classification

[Union and State Governments]

June 28, 2011

Preface

Acknowledgements

Contents
Preface........................................................................................................................................1 Contents .....................................................................................................................................3 Section I - General Directions....................................................................................................5 Section II Heads of Development and Scheme Classification.................................................. Section III Programme Classification....................................................................................... Section IV Economic Classification ......................................................................................... Section V Target Codes ............................................................................................................ Section VI Geographic Classification....................................................................................... ANNEX A : Administrative Codes for Central Civil Ministries ANNEX B : Recipient Codes for Central Civil Ministries

Acronyms

ACA AG BPL COFOG CSS DDG EAP FR GFS IMF NCA NER NIPFP PSUs SC SCA ST UTs WC

Additional Central Assistance Accountant General Below Poverty Line Classification of the Functions of Government Centrally Sponsored Schemes Detailed Demand for Grants Externally Aided Projects Financial Resources Government Finance Statistics International Monetary Fund Normal Central Assistance North Eastern Region National Institute of Public Finance and Policy Public Sector Units Scheduled Caste Special Central Assistance Scheduled Tribe Union Territories Women Centric Expenditure

Section I - General Directions

Applicability This compendium applies to Central, State and all Union Territories with or without legislature. References to state Government in subsequent paras should be construed as including UTs of both type. The Framework The new classification framework has seven mutually exclusive segments with their own individual hierarchical structures [Table 1]. The framework has an administrative segment to identify the administrative responsibility for expenditure, a Head of Development segment (denoted by Major Head) to classify expenditures and receipts according to Heads of Development of Government , a scheme segment to recognize the various plan schemes, an economic segment to capture the economic nature, a recipient classification to identify the recipients of transfer payments, a target segment to tag expenditure targeted towards major policy thrust areas, and a geographic segment to recognize the spatial distribution of expenditure and receipts.

Table 1 - Classification Structure Administrative Head/SubScheme Recipien Targets Head of t Developme nt 2 Major 4 Type 1 Type 2 Target 3 Head Code 1 Sub2 Scheme 4 Name 5 Major Head 2 Sub2 Scheme Economic Geographic

Ministry Department

Category SubCategory Object

1 States 1 Districts

2 2

Offices

1 Town/Villa ge

The multi-dimensional structure of the framework and the mutually exclusive nature of its constituent segments give the flexibility to the States to expand it horizontally as well as vertically. States may add more levels below any of the proposed seven segments to capture finer details and/or add more segments to record any other attribute considered important for local requirements. Some parts of the framework [Heads of Development, Targets, and Geographic segments] are common to both the Centre and the States, some others are partly common and partly specific to the Centre and each State Government [e.g. Scheme, Recipient, and Economic segments], the

rest [Administrative segment] are entirely specific to each Government. The codes assigned to the common elements will be uniformly recognized by the Centre and all the States. States may codify entity specific elements according to their information requirements. The Head of Development (Major Head) and Scheme segments together form the core of the classification framework. These are the basic elements of this classification system. Administrative and Economic segments are the other two mandatory segments. All transactions receipts or expenditure - have to have at a minimum a Head of Development code, a scheme code, an administrative and object code. The Recipient and Target segments are for context specific application. The former is used only for transfer payments and the latter for expenditures targeted at major policy thrust areas. Geographic classification is for use at the time of release of funds. Head of Development Segment

The Head of Development segment has two levels to represent Heads of Development (denoted by Major Heads) and Sub-Heads of Development (denoted by Sub-Major Heads). Six digits have been provided for coding this segment first four to classify Heads of Development and the next two to classify Sub-Heads of Development. Heads of Development are grouped into four services - General Public Services, Defence Services, Social Services, and Economic Services and each service is further grouped into sectors. The code assigned to Heads of Development has been designed in such a manner that its first digit represents the service, the second digit represents the sector and the last two digits represent the Head of Development. For example, in the Head of Development code 3102 University and Higher Education, 3 refers to Social Services and 31 to Education sector [within social services]. Together, the four digits make the Head of Development code unique. In the new system, there is no segregation of Heads of Development into receipts, revenue expenditure, capital, etc. heads. Each Head of Development/Sub-Head of Development is unique and appears only once in this compendium. For instance, Head of Development code 3101 School Education and Literacy will record all payments, whether revenue, capital or loans, and all receipts [e.g. school fees] attributable to this head. The nature of transaction and the distinction between revenue, capital, receipts etc. is captured through the object codes, which have been extended to cover all types of transactions including consolidated fund receipts and public account transactions [Section IV]. Central Transfers to States [and State Transfers to lower level of governance] that are untied and not related to any plan scheme will be recorded under 1601 - Transfer payments to State, Union Territory Governments, Urban Local Bodies and Panchayat Raj. The State Governments will use the same head to classify the receipts on account of such grants.
6

Transfers from the Centre under plan schemes will be recorded in the Union accounts under the relevant Head of Development (denoted by Major Head). States will attribute the plan grants received to the concerned scheme and also make the expenditure provision under the same head. For example, transfers under Sarva Shiksha Abhiyan will be recorded by the Centre under the Major Head 3101 School Education and Literacy, Scheme 20279 - Sarva Shiksha Abhiyan, and Object 420 Grants to Subnational Governments (General). State Governments on receipt of grant would record it under the same Major Head and scheme but under different object, i.e. 132 Grants from Central Government. The expenditure provision will also be made by the state governments under the same Head of Development (Major head) and scheme code but under different relevant objects. The list of heads of development (denoted by Major Heads) and sub-heads of development (denoted by Sub-Major Heads) included in this compendium is for common application by both the Centre and the States. Sub-head of development (Sub-Major Head) Others [Code 99] may be opened under any function, even where not specifically provided. Scheme Segment The scheme segment has three levels-a scheme type to group schemes into homogeneous categories, such as Central Plan, Centrally Sponsored Schemes (CSS), State Plan, Additional Central Assistance (ACA), Special Central Assistance (SCA), Additional Central Assistance for Externally Aided Projects (ACAEAP), Finance Commission, NonPlan etc. and two tiers to classify schemes and sub-schemes [Table 2].
S. No. 1 Code 0 Table 2 : Scheme Types Scheme Type Remarks Receipts Schemes Schemes meant to record receipts of the Government [e.g. tax revenue, non-tax revenue, capital receipts etc.] Central Sector Schemes Schemes fully funded by the Centre and implemented by a central agency. Centrally Sponsored Schemes Schemes funded by the Central Ministries/ Departments and mainly implemented by States or their agencies, irrespective of their pattern of financing. This will cover Additional Central Assistance to State Plan Schemes (ACA), Additional Central Assistance for Externally Aided Projects (EAP) and Special Central Assistance (SCA) and other
7

Other Central Assistance for State Plan Schemes

S. No.

Code

Table 2 : Scheme Types Scheme Type Remarks Plan Assistance.

State Plan Schemes

Schemes of State Governments which are implemented with Normal Central Assistance and from States own resources not covered under Additional Central Assistance. This will cover other plan schemes of State Governments such as those financed by autonomous bodies/ financial institutions, shared plan schemes etc. _

Other State Plan Schemes

Reserved for new scheme type -do-

Non-Plan Schemes

10

Public Accounts Schemes

Non-Plan expenditure, mainly using standard heads such as Direction and Administration, Information Technology, Research & Development etc. Schemes meant to record receipts and payments of Public Accounts

Schemes have been coded using a unique five digit code. The first digit of this code represents the scheme type [refer table 2] and the other four digits are for schemes. This way, 10,000 schemes can be classified under each scheme type. It may be possible that some schemes fall under more than one scheme type. Care should be taken to assign the same code to such schemes under all scheme types. In other words, the last four digits are unique under all scheme types. Standard codes have been assigned to the central sector schemes, centrally sponsored schemes and other central assistance for state plan schemes [Scheme Type 1, 2, and 3] as given in Section II of this Compendium. Scheme Type 3 Other Central Assistance for State Plan Schemes includes three Sub-scheme Types viz., Additional Central Assistance to State Plan Schemes (ACA), Additional Central Assistance for
8

Externally Aided Projects (ACAEAP) and Special Central Assistance (SCA) & other Plan Assistance. Blocks of Sub-scheme types (under Scheme Type 3) for use by Central and State Governments are given below:

Sub-scheme Type Additional Central Assistance for State plan Schemes (ACA) Additional Central Assistance Externally Aided Projects (ACAEAP) Special Central Assistance (SCA) for

Block 30002 - 36000 36001 - 38000 38001 - 39999

In the State budgets such schemes should be classified under Scheme Type 3 wherever the entire expenditure is met from ACA/ACAEAP/SCA. In cases where the expenditure is met partly from ACA/ACAEAP/SCA and partly from States own resources (including Normal Central Assistance) the expenditure will be classified under Scheme Type 4 using the standard scheme code(s) given in this Compendium. This is to ensure that State budgets also recognize these schemes with the same codes. This standardization is aimed at linking expenditure under a scheme across different levels of administration and establishing trails from the Union Government to the lowest level. States may codify and recognize their respective state plan schemes under Scheme Type 4 and 5. The scheme segment is also used for classification of Non-Plan expenditures. Standard heads such as Direction and Administration, Information Technology, Research & Development, etc. have been provided for common items of expenditures under each of the functions as per the requirements. A list of generic scheme codes is given below [Table 3]. These heads may be opened wherever necessary, even where not specifically provided. Formal approval/issue of correction slip is not required for opening of these heads.

Table 3 : Generic Scheme Codes Code Receipt Schemes 1. 00001 Fees, Fines and Forfeitures May be opened to classify receipts of this Nomenclature Description

nature

under

the

relevant

head

of of

development (major head)/sub-head development (sub-major head). 2. 00002

Receipts from Services and Service May be opened to classify receipts of this Fees nature under the relevant head of development (major head)/sub-head of development (sub-major head). Receipts Awaiting Transfer May be opened under any Head of Development to record receipts that are eventually to be transferred to other heads.

3.

00016

4.

08000

Other Receipts

May be opened to classify receipts already included elsewhere. This head include leave salary contributions, proceeds of dead stock, waste paper

not will sale etc.

These items may be explicitly recognised at the sub-scheme level. 5. 09000 Deduct-Refunds May be opened under the relevant head of development (major head)/sub-head of development (sub-major head) to classify refund of non-tax revenues and grants-in-aid contributions, which as a general rule shall be recognized as reduction of the revenue receipts. However, refund of tax revenues shall be classified distinctly at the sub-scheme level to ascertain net collection under each tax/duty. Non-Plan Schemes 6. X0001 Direction and Administration May be opened under the Head of Development (Major Head)/Sub-Head of Development (Sub-Major Head) to classify establishment orient expenditure. Standard heads such as General Administration, Information Technology, Training, International Conference / Meetings, Departmental Canteen may be opened, wherever required, at the sub-scheme level
10

under this head. 7. X0002 Research & Development May be opened, wherever necessary, to record expenditure on research and development under the concerned Head of Development (Major Head)/Sub-Head of Development (Sub-Major Head). 8. X0003 Education and Training May be opened to record expenditure on education and training. May be opened to record expenditure eventually to be transferred to other schemes. This scheme may be opened where the Public Works System of accounting is followed to record expenditure on common Tools and Plants acquired by the Divisions for executing works. Machinery and Equipment acquired under other schemes/sub-schemes etc. are to be classified under the object head 531-Machinery and Equipment below the relevant schemes and not under this scheme head. 11. X0006 Repair and Maintenance This scheme may be opened to record expenditure on maintenance and repair of buildings, machines, vehicles etc. wherever required. 12. X0007 Transfer to Reserve Funds/ Deposits Accounts This scheme may be opened to classify transfers from the Consolidated Fund to Reserve Funds/Deposit accounts in the Public Account. Name of the specific fund/deposit account may appear at the sub scheme level. 13. X0008 Tribal Sub Plan May be opened under the relevant Head of Development (Major Head)/Sub-Head of Development (Sub-Major Head), wherever necessary. 14. X0009 Special Component Plan for May be opened under the relevant Head of

9.

X0004 Expenditure Awaiting Transfer

10.

X0005 Machinery and Equipment

11

Scheduled Caste

Development (Major Head)/Sub-Head of Development (Sub-Major Head), wherever necessary.

15.

X0010 Assistance to State Governments

16.

X0011 Assistance to UT Governments

May be opened under the relevant Head of Development (Major Head)/Sub-Head of Development (Sub-Major Head) to record assistance to State Governments. Name of the State Government(s) will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work. This scheme may be opened to record assistance to UT Governments. The name of the UT Government(s) will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work.

17.

X0012 Assistance to Municipal Corporations

This scheme may be opened to record assistance to Municipal Corporations. The name of the Municipal Corporation(s) will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work.

18.

X0013 Assistance to Municipalities / Municipal Councils

This scheme may be opened to record assistance to Municipalities/ Municipal Councils. The name of the Municipality (ies)/ Municipal Council(s) will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work.

19.

X0014 Assistance to Nagar Panchayats

This scheme may be opened to record assistance to Nagar Panchayats. The name of the Nagar Panchayat(s) will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work.

20.

X0015 Assistance to Zila Parishads/ District Level Panchayats

This scheme may be opened to record assistance to Zila Parishads/ District Level

12

Panchayats.

The name of the Zila

Parishad(s)/ District Level Panchayat(s) will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work. 21. X0016 Assistance to Block Panchayats/ Intermediate Level Panchayats This scheme may be opened to record assistance to Block Panchayats/ Intermediate Levels Panchayats. The name of the Block Panchayat(s)/ Intermediate Level Panchayat(s) will be recorded under the recipient segment of the classification frame work. 22. X0017 Assistance to Gram Panchayats This scheme may be opened to record assistance to Gram Panchayats. The name of the Gram Panchayat(s) will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work. 23. X0018 Assistance to Autonomous Bodies This scheme may be opened to record assistance to Autonomous Bodies. The name of the Autonomous Body will be recorded under the recipient segment of the classification frame work. 24. X0019 Assistance to Regulatory Bodies This scheme may be opened to record assistance to Regulatory Bodies. The name of the Regulatory Body will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work. 25. X0020 Assistance to Universities This scheme may be opened to record assistance to Universities. The name of the University will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work. 26. X0021 Assistance to Schools This scheme may be opened to record assistance to Schools.
13

The name of the

School(s) will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work. 27. X0022 Assistance to Other Educational Institutions This scheme may be opened to record assistance to Other Educational Institutions. The name of the Other Educational Institution(s) will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work. 28. X0023 Assistance to Sports Bodies This scheme may be opened to record assistance to Sports Bodies. The name of the Sports Body will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work. 29. X0024 Assistance to Hospitals This scheme may be opened to record assistance to Hospitals. The name of the Hospital(s) will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work. 30. X0025 Assistance to Other Parastatal Bodies This scheme may be opened to record assistance to Other Parastatal Bodies. The name of the Other Parastatal Body will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work. 31. X0026 Assistance to Public Sector Undertakings This scheme may be opened to record assistance to Public Sector Undertakings. The name of the Public Sector Undertaking(s) will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work. 32. X0027 Assistance to Banks This scheme may be opened to record assistance to Banks. The name of the Bank(s) will be recorded in accordance with the principles indicated in the recipient
14

segment of the classification frame work. 33. X0028 Assistance to Other Financial Institutions This scheme may be opened to record assistance to Other Financial Institutions. The name of the Other Financial Institution(s) will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work. 34. X0029 Assistance to Co-operatives This scheme may be opened to record assistance to Co-operatives. The name of the Co-operative(s) will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work. 35. X0030 Assistance to non-government institutions This scheme may be opened to record assistance to non-government institutions. The name of the non-government institution(s) will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work. 36. X0031 Assistance to Foreign Governments This scheme may be opened to record assistance to Foreign Governments. The name of the Foreign Government(s) will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work. 37. X0032 Assistance to International Bodies This scheme may be opened to record assistance to International Bodies. The name of the International Body will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work. 38. X0033 Assistance to Individuals This scheme may be opened to record assistance to Individuals. The name of the Individual(s) will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work.
15

39.

X0034 Investments in Public Sector and other Undertakings

This scheme may be used with the relevant Head of Development (Major Head)/SubHead of Development (Sub-Major Head) for classifying investments in equity shares etc. Name of PSU/Other Undertaking will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work.

40.

X0035 Investments in Co-operatives

This scheme may be used with the relevant Head of Development (Major Head)/SubHead of Development (Sub-Major Head) for classifying investments in co-operatives depending on the functions of the cooperative. Name of Co-operative will be recorded in accordance with the principles indicated in the recipient segment of the classification frame work.

41.

X0036 Irrecoverable Loans written off

This scheme may be used with the various Head of Development (Major Head)/SubHead of Development (Sub-Major Head) depending on the purpose for which loans or advances were granted. Where, however, the purpose cannot be identified with any Head of Development (Major Head)/Sub-Head of Development (Sub-Major Head) the amount written off may be adjusted to the function Miscellaneous General Services. Loans to State Governments written off may be adjusted by opening a distinct head at the sub scheme level under Miscellaneous General Services.

42.

X0037 International Co-operation

This scheme may be used with any relevant Head of Development (Major Head)/SubHead of Development (Sub-Major Head) to classify the contributions to the international organisations related to that Head of Development (Major Head)/Sub-Head of
16

Development (Sub-Major Head). Name of the conference/event may be indicated at the sub- scheme level under this head. 43. X7999 Suspense This scheme may be opened under the heads where expenditure on works is involved and where the Public Works System of Accounting is adopted. The following subschemes may be opened under this scheme: a) Stock b) Miscellaneous Works Advances c) Workshop Suspense 44. X8000 Other Expenditure May be opened to classify expenditure not classifiable elsewhere. Recoveries of overpayments pertaining to previous years may be recorded under this scheme. The head may be used with any Head of Development (Major Head)/SubHead of Development (Sub-Major Head) without affecting the gross expenditure under it in the Demands for Grants/Appropriation Accounts. 46. X9001 Deduct-Amount transferred to other This scheme may be opened to record heads. expenditure recoverable entirely or partly by debit to other schemes. 47. X9002 Deduct - Amount met from Reserve This scheme may be opened for adjustment Fund/ Deposit Account of expenditure met from the Reserve Funds/ Deposit Account. Name of the specific fund/deposit account may appear at the Subscheme level. 48. X9003 Deduct- Recoveries of unspent balance This scheme may be used to classify refund of unspent balances of grants /contributions given in previous years. This scheme may be opened to adjust receipts/recoveries on Capital Account,

45.

X9000 Deduct- Recoveries of Overpayments

49.

X9004 Deduct-Receipts and Recoveries on Capital Account

17

wherever required.

Note: The notation X in the first level in front of the schemes is to be filled with reference to the Scheme Type indicated in Table 2 above. Wherever required, components of a scheme may be recognized by opening suitable sub-schemes under the scheme. Central and State Governments can provide suitable codes for sub-schemes themselves as the sub-scheme codes are not standardised. Schemes have been further grouped into programmes for reporting and higher level analytical purposes [Section III Programme Classification]. The scheme segment is also used for detailed classification of receipts and public account transactions. These heads will be commonly recognized by both the Centre and the States. Administrative Segment The Administrative segment captures the organizational structures at the national level. The first tier of this segment represents Ministries, second tier represents Departments and the third tier represents subordinate and attached offices. Ministries and departments are rather well defined and may not need further elaboration. Offices, to be classified at the third level, are organic budget entities responsible for execution of their allocated budget. These are distinctly identifiable independent budget holders in the ministries. A five digit code is provided for administrative classification two digits to classify ministries, one digit for the departments, and two more digits for the budget holders. Secretariat [Code 01] may be recognized as Office under each of the departments. Plan schemes unless otherwise managed by another office may be ascribed to Secretariat. Administrative segment being entity specific, Centre/State Governments may code and recognize their respective administrative structures, preferably within the prescribed three tier structure. Should it be required, they may tailor it to their specific organizational structures and information requirements by suitably altering the structure. Administrative classification of the central civil ministries is annexed [Annex A]. Economic Segment The economic classification has a three tier structure Categories at the top are followed by Sub-Categories, and Objects. Five categories have been identified: 1. Revenue Receipts
18

2. Capital Receipts 3. Recurrent Expenditures 4. Capital Expenditures 5. Liabilities Categories are divided into 27 Sub-Categories and 111 Objects representing lower level economic classification [Section IV Object Classification]. The list of objects suggested here could be commonly applied to the Central Civil Ministries and all State/UT Governments. Ministries of Defence, Railways, Post and Telecom may adopt at least the top two tiers. If required, states, non-civil ministries may add more objects within the proposed third tier and / or add another tier below it for their specific control requirements. Objects for the Debt, Deposit, and Remittance (DDR) heads [Code 550 onwards] would be used to record both inflows and outflows. Recipient Segment The recipient segment classifies external agencies and entities that receive public funds as instruments and channels of public policy delivery. At the national level, such entities include sub-national governments and other public and private agencies. This segment is to be used only in the case of transfer payments such as subsidies, grants, contributions, investments, loans etc. A five digit code is proposed for classification of recipients. It would enable recognition and listing of one lakh such bodies. Recipients are grouped into homogenous categories such as PSUs, Autonomous Bodies, Financial Institutions, Municipalities, Cooperatives, etc. using a two digit Recipient Type code. For the present, the Committee has identified a list of 24 standard recipient types [Table 3].
Code 1 2 3 4 5 6 7 8 9 10 11 12 Table 3 : Recipient Types Description State Governments UT Governments Municipal Corporations Municipal Councils Municipalities/Nagar Panchayats Zila Parishads Block Panchayats Gram Panchayats Autonomous Bodies Regulatory Bodies Universities Schools
19

Code 13 14 15 16 17 18 19 20 21 22 23 24

Table 3 : Recipient Types Description Other Educational Institutions Sports Bodies Hospitals Other Parastatal Bodies PSUs Banks Other Financial Institutions Co-operatives NGOs Foreign Governments International Bodies Individuals

It must be clarified that this segment is not intended to capture the final beneficiaries. It has been proposed with the objective of bringing in standardization in the codification of major recipients of public funds. A five digit code is proposed for classification of such entities. It would enable recognition and listing of one lakh such bodies. The list of Recipient Types is common to the Centre and the States. List of recipients for the purpose of classification in the Union budget and accounts is annexed [Annex B]. State may prepare their own list of recipients and use this framework to codify and group them under the standard Recipient Types. In certain cases, particularly in the case of transfers to state governments, budget provisions are unlikely to be made recipient wise, as such detailed information may not be available at the budgeting stage. The Recipient Type may be repeated at the lower [Recipient] level to manage such situations. For example, the first entry under the Recipient Type 01- State Governments is State Governments. Similarly, the first entry under the Recipient Type 02- UTs is UT Governments. These heads may be used for the purpose of making budget provision. At the time of releasing the funds the particulars of the specific state or UT may be captured in the accounts. Subsidies and transfers in which information on the likely recipients is not available at the budgeting stage will also be handled in a similar manner. Segment for Targeted Expenditure This Target segment is for identification of expenditures targeted at special policy objectives. Six such requirements are identified: 1. Women Centric (WC) expenditures,
20

2. Expenditure on North Easter Region (NER), 3. Expenditure for development of hill areas (HA), 4. Expenditures targeted at development of Schedule Castes (SC), 5. Expenditures targeted at development of Schedule Tribes (ST), and 6. Expenditure targeted at Below Poverty Line (BPL) population. Each of these has been given a specific three digit code. This code will be attached to the provisions targeted at any one or combination of these areas. It is possible to attribute an item of expenditure to one or more of the targets, e.g. women centric expenditure in North Eastern Region or expenditure on Tribal Women. Such possibilities have also been included in this compendium and assigned codes [Section V Target Codes]. Expenditures not targeted at any of these policy thrust area would carry zeros for this segment. The target codes are for common application by both centre and all the states in the same form. Geographic Segment The Geographic segment has four tiers to capture the geographic location of expenditure. It classifies expenditure by the political divisions of the country. The classification of land regions used by the Registrar General for the purpose of census has been adopted. This classification divides the country in states, districts and towns/villages. States and districts are recognized by 2 digit codes each. Towns and villages have been given 8 digit unique code. Special geographic regions, such as autonomous councils etc. may be recognized at the first or second level of the geographic classification, as deemed appropriate. Geographic segment is suggested for use only in the accounts. It would not be part of the budget classification. Ideally, this segment should record the location of expenditure. This information may not be available on a consistent basis. As a proxy, therefore, location of the administrative unit responsible for incurring the expenditure may be recorded in the geographic classification. In case of transfer payments, location of the recipients may be recorded. Geographic classification may also be used to record information on the source of receipts.

21

22

Section II Head of Development - Major Head and Scheme Classification CONSOLIDATED FUND 1 - General Public Services 11 - Organs of State
Major Head/ Sub-Major Head 1101 Parliament/ State/ Union Territory Legislatures 01 Parliament Receipts 08000 Other Receipts Non-plan 80001 Direction and Administration (1) 88000 Other Expenditure Scheme

02 State/ Union Territory Legislatures

Receipts 08000 Other Receipts Non-plan 80001 Direction and Administration (1) 88000 Other Expenditure

Notes: (1) Non-plan This scheme will include expenditure on discretionary grants by Presiding Officers, which may be shown under a distinct sub-scheme.

Major Head/ Sub-Major Head 1102 President, Vice President, Governor, Administrator of Union Territories 01 President 08000 80001 80051 80052 80039 80053 80054 80055 88000 02 Vice President 08000 80001 80040 88000 03 Governor/ Administrator of Union Territories

Scheme

Receipts Other Receipts Non-plan Direction and Administration (1) Emoluments and Allowances of the President Sumptuary Allowances Entertainment Expense Expenditure from Contract Allowance (3) Tour Expenses State Conveyance and Motor Car (2) Other Expenditure (7) Receipts Other Receipts Non-plan Direction and Administration (1) Discretionary Grants Other Expenditure (7)

Receipts 08000 Other Receipts Non-plan 80001 Direction and Administration (1) (4) (6) 80056 Emoluments and allowances of the Governor/Administrator of Union Territories 80040 Discretionary Grants 80052 Sumptuary Allowances 80057 Medical Facilities (5) 80039 Entertainment Expenses 80053 Expenditure from Contract Allowance (3) 80054 Tour Expenses
2

80055 State Conveyance and Motor Cars 88000 Other Expenditure (7) Notes: (1) Non-plan The charges on account of the establishment of the Military Secretary to the President, Comptroller of Government House and of his establishment and contingencies will also be recorded under this scheme. But the pay and allowances of the Military Secretary himself, Aides-de-Camp and Body Guards of the President will be debited to Defence Estimates. However, if the incumbent of the post of Military Secretary to President is not a serving member of the Indian Armed Forces, his pay and allowances will be debited to this scheme as a civil charge. This scheme will also include the expenditure on the purchase of motor cars for the President. This scheme will include 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. These schemes 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 scheme, in the sub-major head"03". This scheme 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. As the Governors of Maharashtra and Tamil Nadu 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 scheme. In these States, expenditure on surgeon and his establishment will be recorded under the scheme "Direction and Administration". 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. This scheme includes: (i) Travelling and equipment allowances of the President and Heads of States on appointment; (ii) Travelling allowance of Governors on retirement; and (iii) Expenditure on purchase of motor cars for Heads of States / Union Territories.

(2) (3)

(4)

(5)

(6) (7)

Major Head/Sub-Major Heads 1103 Council of Ministers 08000 80001 80052 80039 80040 80054 88000 Notes: (1)

Schemes Receipts Other Receipts Non-plan Direction and Administration (1) Sumptuary and other Allowances Entertainment and Hospitality Expenses Discretionary Grant Tour Expenses Other Expenditure (2)

(2)

Non-plan The term "Ministers" will include Prime Minister and Chief Ministers. The scheme 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 of the function concerned except in the case of Prime Minister's office, which will be recorded under this scheme. This scheme will include expenditure on telephone charges, light and water charges, maintenance and running of vehicles etc. The rent of buildings, if any, acquired for residence of Ministers, and paid by the Public Works Department will, however, be recorded under " 4303- Urban Housing".

Major Head/ Sub-Major Head 1104 Administration of Justice 00001 00002 08000 10577 10578 10580 10010

Scheme Receipts Receipts from Fees, Fines and Forfeitures (2) Receipts from Services and Service Fees (1) Other Receipts (3) Plan Computerisation of District and Subordinate Courts Strengthened access to Justice in India SAJI UNDP Study of Judicial Reforms and Assessment Status Assistance to State Governments for establishing and operating Gram Nyayalayas For development of infrastructure facilities for Judiciary Non-plan Direction and Administration (1) Other Expenditure (2)

21335

80001 88000 Notes:

Receipts (1) This scheme 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 from the Supreme Court, High Courts and other Courts, Receipts from the official Assignees, Official Receiver, Administrator General, Official Trustees etc. The following items will also be recorded under this scheme:(i) Fees received by Government Officers under Act L III of 1952, for performing duties as Notaries Public. (ii) Fees realised towards the issue or renewal of certificate of practice or for extension of area of practice as Notaries, under the Notaries Rules, 1956. (iii) Fees or expenses deposited in Civil and Criminal Courts for the traveling and subsistence allowance of Government servants when summoned to give evidence in their official capacity in criminal cases and civil cases to which Government is a party. (2) This scheme 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 scheme unless provided otherwise under the Act.

(3)

This scheme will include sale proceeds of unclaimed and escheated properties under a distinct sub-scheme. Non-plan

(1) This scheme will include Attorney General, Advocate General, Standing Counsels, and Solicitors, Legal Remembrance, Public Prosecutors, Government Pleaders etc. Separate sub-schemes may be opened for this purpose under this scheme. However, legal charges including Pleaders' fees for instituting and defending suits etc. will be debited to the department concerned. This scheme will include pleader ship and mukhtiarship examination charges.

(2)

Major Head/ Sub-Major Head 1105 Elections 00003 00001 00062 08000 80001 80058 80059 Receipts

Scheme

Sale proceeds of Election Forms and Documents Receipts from Fees, Fines and Forfeitures (1) Receipts from contributions towards issue of Voter Identity Cards Other Receipts Non-plan Direction and Administration (1) Preparation and Printing of Electoral Rolls (2) Charges for conduct of elections for Lok Sabha and State/Union Territory Legislative Assemblies when held simultaneously. Charges for conduct of Elections to Parliament (3) Charges for conduct of Elections to State/Union Territory Legislature (3) Issue of Photo Identity Cards to Voters Charges for conduct of Election to Panchayats/Local Bodies. Other Expenditure (4)

80060 80061 80062 80063 88000 Notes: (1)

Receipts This scheme records Inspection Fees, Copying Fees, Other Fees, forfeited amount in connection with challenged votes, and forfeited amount of security deposits. Non-plan This scheme will include expenditure on Chief Electoral Officers of the States and their establishment at State Headquarters and the districts. This scheme will include expenditure on preparation and printing of electoral rolls for Assembly and Parliamentary constituencies. Separate sub-schemes may be opened to record distinguishable expenditure on assembly and parliamentary constituencies. This scheme will include expenditure on conduct of election to Rajya Sabha and Legislative Council respectively, and also expenditure on Bye-elections. Separate sub-schemes may be opened, if necessary, to record expenditure on election to Lok Sabha, Rajya Sabha, Legislative Assembly and Legislative Council. This scheme will also include charges for election of the President/Vice-President

(1) (2)

(3)

(4)

Major Head/ Sub-Major Head 1106 Audit 00768 08000 80001 88000 89004

Scheme Receipts Receipts from Audit Fees Other Receipts Non-plan Direction and Administration (1) Other Expenditure Deduct-Establishment charges recovered from other Government Departments.

Notes: (1) Non-plan This scheme will include expenditure of the Indian Audit and Accounts Department under the Comptroller and Auditor General of India. The expenditure in respect of railway audit proper and on audit of Metropolitan Transport Project will be booked separately under two distinct sub-schemes viz (i) Railway Audit proper and (ii) M.T.P. Audit. 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 functions.

Major Head/ Sub-Major Head 1107 Public Service Commission 00006 00007 08000 80001

Scheme Receipts Receipts from Examination Fees.

UPSC/SSC

Receipts from State PSC Examination Fees. Other Receipts Non-plan Direction and Administration

12 - Direct Taxes Major Head/ Sub-Major Head 1201 Collection of Taxes on Income and Expenditure Scheme

Receipts 00089 Receipts from properties acquired under Chapter XX-A of Income Tax Act, 1961 08000 Other Receipts (1) Non-plan 80001 Direction and Administration (2) 80064 Collection Charges-Income Tax (2) 89001 Deduct-Proportionate charges transferred to other heads (2) 80087 Interest on Refunds (3) 80714 Service Charges on Refunds through Electronic Clearing Service 80089 Acquisition of Properties under Chapter XX-A of Income Tax Act,1961 and Management of such properties (4) 80090 Acquisition of Immovable Properties under Chapter XX-C of Income Tax Act, 1961 and Management of such properties (4) 88000 Other Expenditure (5) 89005 Deduct- Receipts on account of sale of immovable properties under Chapter XX-C of Income Tax Act, 1961

Note: (1) Receipts The following sub-schemes may be opened under this scheme:-

(i) Leave Salary Contributions. (ii) Sale proceeds of dead stocks, wastepaper and other articles, the cost of which is met from office expenses. (iii) Sale proceeds of TDS Books. (iv) Other items Non-plan (2) All charges for collection of Corporation Tax, Taxes on Income other than Corporation Tax, Estate Duty, Taxes on Wealth, Gift Tax and Securities Transaction Tax are, in the first instance, accounted for under the schemes Direction and Administration and Collection Charges Income Tax and at the end of the year the total cost of collection is apportioned among Income Tax, Estate Duty, Taxes on Wealth, Gift Tax and Securities Transaction Tax. The formula for apportionment of cost of various Direct Taxes will be in accordance with the Office
10

(3) (4)

(5)

Memorandum issued for this purpose from time to time by the office of CBDT. The Shares of the cost of collection so worked out are transferred to the respective function viz. 1211-Estate Duty", "1212-Taxes on Wealth", "1213-Gift Tax" and "1214Securities Transaction Tax etc. Interest on different categories of refund will be shown at a sub-scheme level. This will include expenditure on acquisition of properties (Capital) and management of such properties (Revenue). Separate sub-schemes may be opened for this purpose under this scheme. This will include expenditure of Departmental Canteens of Income Tax Department and Authority for Advance Rulings

11

Major Head/ Sub-Major Head 1202 Corporation Tax 00065 00010 00011 00012 00013 00014

Scheme Receipts Income Tax on Companies (1) Surtax (2) Surcharge (3) Penalties (6) Interest Recoveries Tax on distributed profits of domestic companies

00015 Tax on distributed income to unit holders (7) 00016 Receipts Awaiting Transfer To Other Schemes (5) 00017 Primary Education Cess 00018 Secondary and Higher Cess Education

00019 Share of net proceeds assigned to States(8) 08000 Other Receipts (4) Non-plan 80065 Collection Charges-Corporation Tax (1) Notes: (1) (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) Receipts This scheme is divided into the following sub-schemes: 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.
12

(xi) Deductions from payments of Insurance Commission etc. under section 194-D of the Income Tax Act, 1961. (xii) Deductions from payments to non-resident sportsmen/sports associations under section 194-E of the Income Tax Act, 1961. (xiii) Deductions from Commission etc. on sale of Lottery tickets under section 194-G of the Income Tax Act, 1961. (xiv) Deductions from Commission, brokerage etc. under section 194-H of the Income Tax Act, 1961. (xv) Deduction of Income-Tax from rent under section 194-I of the Income-Tax Act, 1961 (xvi) Deduction of Income-Tax from fees for Professional or Technical Services under section 194-J of the Income-Tax Act, 1961 (xvii) Deduction of Income-Tax from income in respect of units of a Mutual Fund under section 194-K of the Income-Tax Act, 1961 (xviii) Deductions under section 195 of the Income Tax Act, 1961 from Non Resident Individuals/Foreign Companies . (xix) Deductions of income tax from income from Units referred to in section 115 AB under section 196-B of Income Tax Act, 1961. (xx) 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. (xxi) Collection at source under section 206-C of the Income Tax Act, 1961 from alcoholic liquor sales. (xxii) Collection at source under section 206-C of the Income Tax Act, 1961 from forest produces sales. (xxiii) Deduct - Refunds. (xxiv) Collection at source under section 206-C of the Income Tax Act, 1961 from liquor for human consumption and Tendu leaves. (xxv) Collection at source under section 206-C of the Income Tax Act, 1961 from timber obtained under Forest Lease. (xxvi) Collection at source under section 206-C of the Income Tax Act, 1961 from timber obtained by any mode other than Forest Lease. (xxvii) Collection at source under section 206-C of the Income Tax Act, 1961 from any other Forest Product (not being Timber Leaves). (xxviii) Collection at source under section 206-C of the Income Tax Act, 1961 from Scrap. (xxix) Collection at Source under Section 206 C of Income Tax Act, 1961 from Contractors or licensee or lease relating to Parking lots. (xxx) Collection at Source under Section 206 C of Income Tax Act, 1961 from Contractors or licensee or lease relating to Toll Plaza. (xxxi) Collection at Source under Section 206 C of Income Tax Act, 1961 from Contractors or licensee or lease relating to Mining and Quarrying. (2) This scheme is divided into the following sub-schemes: Surtax (i) All collections including deductions. (ii) Deduct-Refunds. (3) This scheme is divided into the following sub-schemes: Surcharge (i) Advance payment of Tax (ii) Deduction of Tax at source
13

(4)

(5)

(6)

(7)

(8)

(1)

(iii) Self Assessment collection (iv) All other collections (v) Deduct-Refunds This scheme will record all such items of receipts, which cannot be accommodated under any other scheme under this Major Head. The following sub-schemes may be opened under this scheme:(i) Proceeds of the Erstwhile Excess Profits Tax, Business Profits Tax, Super Tax and Super Profits Tax). (ii) Deduct-Refunds. This scheme will record the revenue realised initially and brought to account by the Z.A.O/CBDT concerned, pending transfer to the relevant schemes on the basis of detailed account rendered by the Designated offices of Income Tax. This scheme will be divided into the following sub-schemes: (a) Tax Collections (b) Deduct-Refunds This scheme will be divided into following sub-schemes:(i) Penalties under section 271(i)(c) of Income Tax Act, 1961. (ii) Penalties other than under section 271 (i) (c) of Income Tax Act, 1961 . This scheme will be divided into following sub-schemes: (i) Tax Collections (ii) Interest on Tax This scheme will figure as a minus entry in the Central Accounts and as a plus entry in the State Accounts Non-plan Please see note (1) below major head 1201.

14

Major Head/ Sub-Major Head 1203 Taxes on Income other than Corporation Tax 00020 00021 00011 00022 00012 00013 00016 00017 00018 00019 08000 Notes: (1) i ii (2) i ii iii (iv) (v) (vi) (vii) (viii)

Scheme

Receipts Income Tax on Union Emoluments including Pensions (1) Income Tax on other than Union Emoluments including Pensions (2) Surcharge (3) Taxes on Income levied under State Laws (Sikkim) (6) Penalties Interest Recoveries Receipts Awaiting Transfer To Other Schemes (7) Primary Education Cess Secondary and Higher Education Cess Share of net proceeds assigned to States (5) Other receipts (4)

This scheme is divided into the following sub-schemes: Collections including deductions Deduct-Refunds. This scheme is divided into the following sub-schemes: Advance payment of Tax. Collections from self assessment Collections from regular assessment (includes the proceeds, if any, by way of Super Tax). Deductions under Section 192 from Government employees other than Union Government Employees. 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
15

(ix) (x) (xi) (xii) (xiii) (xiv) (xv) (xvi) (xvii) (xviii) (xix) (xx) (xxi) (xxii) (xxiii) (xxiv) (xxv) (xxvi) (xxvii) (xxviii ) (xxix) (xxx) (xxxi) (3) (i)

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 194C 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, 1961from Non Resident Individuals / Foreign Companies . 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. Collections at source under Section 206-C of the Income Tax Act, 1961 from Liquor for Human Consumption and Tendu Leaves. Collections at source under Section 206-C of the Income Tax Act, 1961 from Timber obtained under Forest Lease. Collections at source under Section 206-C of the Income Tax Act, 1961 from Timber obtained from any Mode other than a Forest Lease. Collections at source under Section 206-C of the Income Tax Act, 1961 from any other Forest Product (not being Timber Leaves). Collections at source under Section 206-C of the Income Tax Act, 1961 from Scrap. Collection at Source under Section 206 C of Income Tax Act, 1961 from Contractors or Licencee or lease relating to Mining and Quarrying. This scheme is divided into the following sub-schemes: Advance payment of tax.

16

Deductions of Tax at source. Self-assessment Collections. All other collections. Deduct-Refunds. (4) This scheme will record all such items of receipts, which cannot be accommodated under any other scheme under this Major Head. The following sub-schemes may be opened under this scheme:(i) Other items. (ii) Deduct-Refunds. (5) This scheme will figure as a minus entry in the Central Accounts and as a plus entry in the State Accounts. (6) This scheme will be operated only in the State Section of Accounts in Sikkim. (7) See Note (5) below the Major Head "1202-Corporation Tax"

(ii) (iii) (iv) (v)

17

Major Head/ Sub-Major Head 1204 Taxes on Agricultural Income Tax 00066 00011 08000 80066 Notes: (1) Non-plan Please see note (1) below major head 1201.

Scheme

Receipts Tax Collections- Agricultural Income Tax Surcharge Other Receipts Non-plan Collection Charges-Agriculture Income Tax (1)

18

Major Head/ Sub-Major Head 1205 Hotel Receipt Tax 00024 00025 00019 00012 00016 08000 80067

Scheme Receipts Collections from Hotels which are Companies (1) Collections from Hotels which are Non-companies (1) Share of net proceeds assigned to States (3) Penalties Receipts Awaiting Transfer to other Schemes (4) Other Receipts (2) Non-plan Collection Charges- Hotel Receipt Tax (1)

Notes: (1) (a) (b) (c) (d) Receipts This scheme is divided into the following sub-schemes:-

Advance payment tax Collections from self assessment Collections from regular assessment Deduct-Refunds (2) This scheme will record all such items of receipts, which cannot be accommodated under any other scheme under this Major Head. The following sub-schemes may be opened under this scheme:(a) Fines and interest recoveries (b) Deduct-Refunds (3) This scheme will figure as a minus entry in the Central Accounts and as a plus entry in the State Accounts. (4) See Note (5) below the Major Head 1202 Corporation Tax Non-plan (1) Please see note (1) below major head 1201.

19

Major Head/ Sub-Major Head 1206 Interest Tax 00068 00012 00016 00019 08000 80068

Scheme Receipts Collection under the Interest Tax Act (1) Penalties Receipts Awaiting Transfer To Other Schemes (3) Share of net proceeds assigned to States(4) Other Receipts(2) Non-plan Collection Charges- Interest Tax Act, 1974 (1)

Notes: (1) (a) (b) (c) (2) Receipts This scheme will be divided into the following sub-schemes:Advance interest tax from banks Ordinary collections of interest tax from banks Deduct-Refunds This scheme will record all such items of receipts, which cannot be accommodated under any other scheme under this Major Head. The following sub-schemes may be opened under this scheme:Miscellaneous collections (viz. Interest etc.) Deduct-Refunds See Note 5 below the Major Head " 1202-Corporation tax" This scheme will figure as a minus entry in the Central Accounts and as a plus entry in the State Accounts. Non-plan Please see note (1) below major head 1201.

(a) (b) (3) (4) (1)

20

Major Head/ Sub-Major Head 1207 Fringe Benefit Tax 00027 00012 00013 00011 00016 00017 00018 00019 08000 Notes: (1) (a) (b) (c) (b) (2) (3) (4)

Scheme Receipts Collection under Fringe Benefit Tax (1) Penalties Interest Recoveries Surcharge Receipts Awaiting Transfer To Other Schemes (3) Primary Education Cess Secondary and Higher Education Cess Share of net proceeds assigned to States(2) Other Receipts (4)

This scheme will be divided into the following Sub-schemes: Advance Tax Self Assessment Tax Tax on Regular Assessment Deduct-Refunds This scheme will figure as a minus entry in the Central Accounts and as a plus entry in the State Accounts. See Note 5 below the Major Head " 1202-Corporation tax" This scheme will record all such items of receipts, which cannot be accommodated under any other scheme under this Major Head by opening a distinct sub-scheme.

21

Major Head/ Sub-Major Head 1208 Other Taxes on Income and Expenditure 00012 00069 00070 00030 00016 00019

Scheme

80069 80070

Receipts Penalties Taxes on Professions, Trades, Callings and Employment Expenditure Tax Act, 1987 Voluntary Disclosure of Income Scheme, 1997 Receipts Awaiting Transfer to other schemes (1) Share of net proceeds assigned to States(2) Non-plan Collection Charges-Expenditure Tax (1) Collection Charges-Taxes on Professions, Trades Callings and Employment (1)

Notes: (1) (2) Receipts See Note (5) below the Major Head '1202-Corporation Tax'. This scheme will figure as a minus entry in the Central Accounts and as a plus entry in the State Accounts. Non-plan Please see note (1) below major head 1201.

(1)

22

Major Head/ Sub-Major Head 1209 Land Revenue 00071 00032 00092 00094 00093 00091 00037 08000 09001

Scheme Receipts Receipts from Land Revenue/Tax Taxes on Plantations Receipts from Rates and Cesses on Land Receipts from Management of exZamindari 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 Other Receipts (1) Deduct-Portion of land Revenue due to Irrigation works Non-plan 80001 80071 80715 80716 80717 80094 80095 Direction and Administration Collection Charges-Land Revenue Survey and Settlement Operations Land Records Management of Government Estates Management of Ex-Zamindari Estates Assignment of Land Revenue to Local Bodies and Panchayati Raj Institutions (2) Other Expenditure (3)

88000 Notes: (1)

(i) (ii) (iii) (iv) (2)

Receipts This scheme will record all such items of receipts, which cannot be accommodated under any other scheme under this Major Head. The following sub-schemes may be opened under this scheme:Recovery of the Cost of maintenance of Boundary Pillars. Leave Salary Contributions Sale proceeds of dead stock, waste paper and other articles, the cost of which was met from office expenses. Other items Non-plan Please see note (1) below major head `1601-Transfer payments to State/ UT Government, Local Bodies and Panchayati Raj Institutions.
23

(3)

This scheme will include expenditure of a regulatory nature on "Consolidation of Holdings" for general land revenue purposes.

24

Major Head/ Sub-Major Head 1210 Stamps and Registration Fees 01 Stamps-Judicial 00038 00097 08000 80001 80096 80097 02 Stamps- Non-judicial 00097 00040 08000 09002

Scheme

Receipts Receipts from Court Fees realised in Stamps Receipts from Sale of Stamps (1) Other Receipts (2) Non-plan Direction and Administration (1) Cost of Stamps (1) Expenses on sale of Stamps (2) Receipts Receipts from Sale of Stamps(3) Receipts from Duty on Impressing of Documents (4) Other Receipts (5) Deduct-Payments of net proceeds of Duty to Local Bodies levied by them on transfer of Property (6) Non-plan Direction and Administration (1) Cost of Stamps (1) Expenses on sale of Stamps (2) Receipts Receipts from Fees for Registering Documents Other Receipts (7) Non-plan Direction and Administration (1) Cost of Stamps (1) Expenses on sale of Stamps (2) Assignment of Stamp Duty to Local Bodies and Panchayati Raj Institutions (3)

80001 80096 80097 03 Registration Fees 00041 08000 80001 80096 80097 80 General 80098

Notes: (1) Receipts This scheme includes Record Room receipts realised in stamps other than Court
25

(2) (3) (4) (i) (ii) (iii) (iv) (5)

(6)

(7)

(1)

(2) (3)

Fee Stamps. This scheme includes Fines, Penalties, Adjudication Fees and Composition Duty. This scheme includes bills of exchange on Hundies. This scheme includes: Duty recovered under rules 8 and 11 of India Stamp Rules, 1925. Duty on documents voluntarily brought for adjudication (Section 31 of Act-II, 1899) Duty on unstamped or insufficiently stamped documents under chapter IV of ActII, 1899 Other items. Includes fines and penalties under Stamp Act (II of 1899 ) other than those which are adjusted under other schemes concerned under the relevant provisions of the said Act. It also includes Vakils Stamps and adjudication fees. This scheme 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 from the Government concerned. This includes fees for authentication of Powers of Attorney and fees for copies of registered documents. Non-plan The distribution of charges under these schemes 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 schemes which would account for the major expenditure. This scheme will also include expenditure of offices and establishments of Stamp and Registration, if required. Separate sub-schemes may be opened for this purpose wherever required. This scheme will record "Commission", "Discount" and "Pay and Allowances" of official vendors for sale of stamps. Please see note (1) below major head `1601-Transfer payments to State/ UT Government, Local Bodies and Panchayati Raj Institutions.

26

Major Head/ Sub-Major Head 1211 Estate Duty 00072 00012 00016 00019 08000 80072 Notes: (1) (2) (3) (i) (ii) (1)

Scheme Receipts Ordinary Collections- Estate Duty (3) Penalties Receipts Awaiting Transfer To Other schemes (1) Share of net proceeds assigned to States (2) Other Receipts Non-plan Collection Charges- Estate Duty (1)

Receipts See Note (5) below the Major Head "1202-Corporation Tax" The scheme will figure as a minus entry in the Central Accounts and as a plus entry in the States Accounts This scheme will have the following sub-schemes: Gross Collection Deduct Refunds Non-plan Please see note (1) below major head 1201.

27

Major Head/ Sub-Major Head 1212 Taxes on Wealth 00073 00012 00016 00019 08000 80073 80099

Scheme Receipts Ordinary CollectionsWealth (3) Penalties

Taxes

on

Receipts Awaiting Transfer To Other schemes (1) Share of net proceeds assigned to States(2) Other Receipts Collection Charges- Taxes on Wealth (1) Grants to State/ UT Governments on account of Agricultural Wealth Tax (2)

Note: Receipts See Note (5) below the Major Head "1202-Corporation Tax" The scheme will figure as a minus entry in the Central Accounts and as a plus (2) entry in the States Accounts (3) This scheme will have the following sub-schemes: (i) Gross Collection (ii) Deduct Refunds Non-plan (1) Please see note (1) below major head 1201. (1)

28

Major Head/ Sub-Major Head 1213 Gift Tax 00074 00043 00012 00016 08000 80074 Note:

Scheme Receipts Ordinary Collections- Gift Tax (2) Receipts from Advance Payments from Assesees Penalties Receipts Awaiting Transfer To Other schemes (1) Other Receipts Non-plan Collection Charges- Gift Tax (1)

Receipts (1) See Note (5) below the Major Head "1202-Corporation Tax" (2) This scheme will have the following sub-schemes: (i) Gross Collection (ii) Deduct Refunds Non-plan (1) Please see note (1) below major head 1201.

29

Major Head/ Sub-Major Head 1214 Securities Transaction Tax 00075 00012 00013 00019

Scheme Receipts Collection under Transaction Tax (1)

Securities

Penalty Interest Share of net proceeds assigned to States (2) Non-plan Collection Charges- Securities Transaction Tax (1)

80075

Notes: Receipts (1) This scheme will have the following sub-schemes:(a) Tax on Self Assessment (b) Tax on Regular Assessment (c ) Deduct- Refunds (2) This scheme will figure as a minus entry in the Central Accounts and as plus entry in State Accounts. Non-plan (1) Please see note (1) below major head 1201.

30

Major Head/ Sub-Major Head 1215 Taxes on Immovable Property other than Agricultural Land 00192

Scheme

08000 Note: (1)

Receipts Ordinary Collections- Taxes on Immovable Property other than Agricultural Land (1) Other Receipts

This minor head will have the following sub-heads: Gross Collections : (i) Urban Areas (ii) Non - Urban Areas Deduct-Refunds Net Collections

31

Major Head/ Sub-Major Head 1216 Banking Cash Transaction Tax 00045 00012 00013 00011 00016 00019 08000 Notes: (1) (a) (b) ( c) (2) (3)

Scheme Receipts Collection under Banking Cash Transaction Tax (1) Penalty Interest Surcharge Receipts Awaiting Transfer To Other schemes (3) Share of net proceeds assigned to States(2) Other Receipts

This scheme will have the following Sub-schemes: Tax on Self Assessment Tax on Regular Assessment Deduct-Refunds This scheme will figure as a minus entry in the Central Accounts and as a plus entry in the State Accounts. See Note 5 below the Major Head " 1202-Corporation tax"

32

13- Indirect Taxes Major Head/ Sub-Major Head 1301 Customs 00046 00047 00048 00049 00050 00043 00051 00052 00053 00017 00018 00019 08000 80001 80007 80100 80101 80087 88000 Notes: (1) Receipts Deduct-Refunds' will appear as a distinct sub-scheme under each of the schemes below this Major Head. "Deduct-Drawbacks" will appear as a distinct sub-scheme under 'Imports'. The revenue under this scheme will be classified under the following sub-schemes: Coffee Coir Lac Mica Tobacco (unmanufactured) Oil cakes and meals Marine Products
33

Scheme Receipts Imports Exports Cesses on Exports (2) Sale of Gold by Public Auction (4) Sale proceeds of confiscated goods (5) Receipts from advance payments from Assessees Anti Dumping Duty Safeguard Duty Additional Duty of Customs on Tea and Tea Waste Primary Education Cess Secondary and Higher Education Cess Share of net proceeds assigned to States(6) Other Receipts (3) Non-plan Direction and Administration Transfer to Reserve Funds (2) Revenue-cum-Import/Export Trade Control Functions (3) Preventive and Other functions (4) Interest on Refunds (5) Other Expenditure

(2) (i) (ii) (iii) (iv) (v) (vi) (vii)

(viii) (ix) (x) (xi) (xii) (xiii) (xiv) (xv) (xvi) (xvii) (xviii) (xix) (xx) (3) (a) (b) (c) (d) (4)

(5) (i) (ii) (iii) (iv) (v) (6)

(2) (3)

(4)

Cashew kernel Black Pepper Cardamom (Act 65) Cardamom (A.P. Cess) Other agricultural produce Iron ore Animal feed Turmeric Turmeric Powder Hides and Skins Raw Wool Cardamom (A.P. Cess Act, 1940) Other articles This scheme will include the following kinds of receipts: Recoveries on account of Customs Establishment at a private wharf unless credited by deduction from charges. Commission on little Bases Light Dues and on Straits' Light Dues. Ware houses and wharf rents. Fees for registration of Cargo boats. This scheme will 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-scheme "Deduct - Other Charges" to be opened under this scheme. This scheme will have the following sub-schemes: Confiscated Gold Confiscated Silver Confiscated Foreign Currencies/Instruments Fees, Fines, Forfeitures and Penalties Other Confiscated Goods. This scheme will figure as a minus entry in the Central Accounts and as a plus entry in State Accounts. Non-plan This scheme will include transfer of funds to Customs Welfare Fund. The expenditure relating to the following departments will be booked under this scheme: (i) Import appraising SIB, SVB, Legal Docks and Postal appraising and Air Customs appraisement. (ii) Import Department. (iii)Import Bond Department.(iv) Internal Audit Department. (v) Statistical Department. (vi) Import Manifest Clearance Department. (vii) Refund Department. (viii) Cash and Accounts Department (Excluding expenditure accounts). (ix) Revenues Control Laboratory. (x) Customs House Laboratory. (xi) Draw Back Department. (xii) Export Department (including Export Appraising and Export Refunds). The expenditure relating to the following departments will be booked under this scheme: (i) Preventive Deptt. (ii) Collector of Customs (Preventive) (iii)Air Customs (Other than staff employed on appraisement work)
34

(5)

Interest for different categories of refund be shown at sub-scheme level. Major Head/ Sub-Major Head Scheme

1302 Union Excise Duties 01 Shareable Duties 00054 00055 00056 00057 00019 Receipts Basic Excise Duties Auxiliary Duties of Excise Additional Excise Duties on mineral products Special Excise Duties Share of net proceeds assigned to States(8) Non-plan Direction and Administration Collection Charges - Shareable Duties (1) Interest on Refunds (2) Other Expenditure Receipts Additional Excise Duties in lieu of Sales Tax Excise duty on generation of Power Share of net proceeds assigned to States(8) Non-plan States' Share of Basic Union Excise Duties (3)(4) States' Share of Special Union Excise Duties (4) States' Share of Additional Excise Duties in lieu of Sales Tax (4) Receipts Regulatory Excise Duties Auxiliary Duties of Excise (3) Special Excise Duties (2) Additional Excise Duties on Textiles and Textile Articles Additional Excise Duties on TV Sets Additional Excise Duties on indigenous motor spirit (7) Additional Excise Duty on High Speed Diesel Oil (7)

80001 80076 80087 88000 02 Duties assigned to States 00058 00059 00019

80102 80103 80104

03 Non-Shareable Duties 00060 00055 00057 00061 00004 00063 00064

35

00009 00023 00067 00026

National Calamity Contingent Duty (9) Special Additional Duty of Excise on Motor Spirit Additional Duty of Excise on Tea and Tea Waste (10) Additional duty of Excise on Masala and Certain Tobacco Products Primary Education Cess Secondary and Higher Education Cess Other Duties A scheme for each Commodity (4) Receipts Sale proceeds of confiscated goods (6) Receipts awaiting transfers to other schemes etc (5) Other Receipts

00017 00018 08000 04 Cesses on Commodities 60 Other Receipts 00050 00016 08000 Notes:

Receipts (1) Deduct-Refunds and Draw-backs' will appear as distinct sub-scheme under each of the scheme below the duty Sub-Major Head. The sub-scheme 'Deduct-Refunds' will appear under the scheme below the sub-Major Head "04 Cesses on Commodities" and "60, other Receipts". (2) This scheme has been provided for the arrears in respect of Special Excise Duties which were in force up to 16.3.1972. (3) This scheme is meant to record arrears of Auxiliary duties due up to 31.3.1976. (4) It will include "Textiles". (5) Receipts pertaining to this major head for which supporting challans or certificates in lieu thereof are awaited from Banks are to be booked under this minor head pending transfer to the minor head concerned on receipt of the said details from the Bank or from the departmental officer concerned. (6) This scheme will have the following sub-schemes: (i) Sale proceeds of confiscated Goods (ii) Fees, Fines and penalties. (7) 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. (8) This scheme will figure as a minus entry in the Central Accounts and as a plus entry in the State Accounts. (9) National Calamity Contingent duty is a surcharge
36

(10)

(1) (2) (3) (4)

Rebate of whole of additional Excise duty paid on Tea on its exportation to any country except Nepal and Bhutan will appear as distinct Sub-scheme. Non-plan Proportionate Cost of Collection of Customs Duty at out ports will be transferred to the scheme "Preventive and other functions under the major head "1301- Customs". Interest for different categories of refund be shown at sub-scheme level. This scheme will include States' share of additional excise duties on mineral products. Please see note (1) below major head `1601-Transfer payments to State/ UT Government, Local Bodies and Panchayati Raj Institutions.

37

Major Head/ Sub-Major Head 1303 State Excise 00028 00029 00031 00284 00188 00189 00190 00076 00001 08000 80001 80105 80106 88000 Notes: (1)

Scheme Receipts Country Spirits Country Fermented Liquors Malt Liquor Liquor (1) Foreign Liquors and Spirits Commercial and denatured spirits and medicated wines Medicinal and toilet preparations containing alcohol, opium etc. Opium, Hemp and other drugs (2) Receipts from Fees, Fines and Forfeitures (3) Other Receipts (4) Non-plan Direction and Administration Purchase of Opium etc. (2) Purchase of Liquor and Spirits Other Expenditure

(2) (3)

(4)

(2)

Receipts The scheme below this Major Head will record receipts from excise duties and other related receipts, receipts on account of sale of liquor etc. undertaken as a trading operation by the States. Please see Note (4) below the Major Head" 4907 Other General Economic services". Includes Cocaine 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 the Major Head "1104-Administration of Justice" The sub-schemes 'Other Items' below this scheme 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-schemes below this scheme. Non-plan This scheme will record the cost of opium supplied by the opium factories to the State Government and the cost of purchase of Bhang, Ganja etc.

38

Major Head/ Sub-Major Head 1304 Taxes on Sales Trade etc. 00077 00087 00079 00080 00081 00096 00039 00084 00085

Scheme Receipts Receipts under Central Sales Tax Act (1) Receipts under State Sales Tax Act (1) Tax on sale of Motor Spirits and Lubricants (3) Surcharge on Sales Tax (2) Tax on Sale of Crude Oil (3) Tax on purchase of Sugarcane (3) Receipts from 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 (4) Other Receipts Non-plan Direction and Administration Collection Charges- Sales Tax Other Expenditure Compensation to State/UT Governments to meet revenue loss on introduction of VAT (1) Assignment of Taxes on Professions, Trade, Callings and Assignments to Local Bodies and Panchayati Raj Institutions (1)

00086 08000 80001 80077 88000 80107

80108

Notes: (1) (i) (ii) (iii) (iv) (v) Receipts This scheme will be divided into the following sub-schemes: Tax Collections Surcharge Licence and Registration fees Other Receipts Deduct-Refunds The sub-scheme "Surcharge" will record receipts on account of surcharge levied under the Sale Tax Act. The sub-scheme "Other Receipts" will record miscellaneous receipts such as penalty, fines etc, in the administration of the Tax laws. Surcharge levied under separate Acts, other than those covered by Note 1 will be
39

(2)

(3)

(4)

(1)

recorded under this scheme. In States, where such receipts are levied under the Sales Tax Act, the same will be recorded under the scheme "State Sales Tax". These schemes are intended to record receipts from taxes levied under separate legislations. Each new tax levied in place of Sales Tax may be booked under this scheme e.g. Trade Tax, commerce Tax etc. Non-plan Please see note (1) below major head `1601-Transfer payments to State/ UT Government, Local Bodies and Panchayati Raj Institutions.

40

Major Head/ Sub-Major Head 1305 Taxes on Vehicles 00078 00088 08000 80001 80078 80109 80110

Scheme Receipts Receipts under the Indian Motor Vehicles Act Receipts under the State Motor Vehicles Taxation Acts Other Receipts (1) Non-plan Direction and Administration Collection Charges- Taxes on Vehicles Inspection of Motor Vehicles Assignment of Taxes on Vehicles to Local Bodies and Panchayati Raj Institutions (1) Other Expenditure

88000

Note: (1) Receipts This scheme will include receipts from Non-Motor Vehicle Acts, if any, which may be recorded under a separate sub-scheme. Non-plan Please see note (1) below major head `1601-Transfer payments to State/ UT Government, Local Bodies and Panchayati Raj Institutions.

(1)

41

Major Head/ Sub-Major Head 1306 Taxes on Goods and Passengers (1) 00008 00090 00036 00033 08000 80079 80111

Scheme

Receipts Receipts from Tolls on Roads (2) Tax Collections - Passenger Tax Tax Collection - Goods Tax. Receipts from Tax on entry of goods into Local Areas (3) Other Receipts (4) Non-plan Collection Charges-Taxes on Goods and Passengers Assignment of Taxes on entry of Goods into local areas to Local Bodies and Panchayati Raj Institutions (1)

Notes: (1)

This Major Head will cover the Taxes on goods and passengers carried by Road or Inland Water-Way only. (2) This scheme 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 "4624-Roads and Bridges" (3) This scheme will 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 scheme will be divided into the following sub-schemes: (a) Tax Collections (b) Deduct-Refunds (4) This scheme will include Inter State transit duties. Non-plan (1) Please see note (1) below major head `1601-Transfer payments to State/ UT Government, Local Bodies and Panchayati Raj Institutions.

42

Major Head/ Sub-Major Head 1307 Taxes and Duties on Electricity 00035 00034 00095 08000 80080 Notes: (1)

Scheme Receipts Taxes on consumption and sale of Electricity Receipts from Fees under the Indian Electricity Rules Receipts from Fees for the electrical inspection of Cinemas Other Receipts Non-plan Collection Charges-Electricity Duty (1)

Non-plan This scheme will include the expenditure on the establishment of Electrical Inspectorate.

43

Major Head/ Sub-Major Head 1308 Service Tax

Scheme Receipts Scheme for each service tax may be opened as necessary (1). 00017 00018 00019 Primary Education Cess Secondary and Higher Education Cess Share of net proceeds assigned to States(2) Non-plan Collection Charges - Services Tax.

80081 Notes:

Receipts Each scheme will have the following sub-schemes: (a) Tax Collections (b) Other Receipts (c) Deduct Refunds The sub-scheme `Other Receipts' will record interest, penalty leviable on delayed payments of Service Tax. (2) This scheme will figure as a minus entry in the Central Accounts and as a plus entry in the State Accounts. (1)

44

Major Head/ Sub-Major Head 1309 Other Taxes and Duties on Commodities and Services 00082 00083 00098 00099 00100 00101 00102 00103 00104 00105 00106 00107 00108 00109

Scheme

Receipts Entertainment Tax (1) Betting Tax (1) Tax on Railway Passenger Fares (1) Foreign Travel Tax (2) Luxury Tax (1) Tax on Postal Articles (1) Inland Air Travel Tax Receipts under Education Cess Act. (1) Receipts under Health Cess Act (1) Receipts under the Water (Prevention and Control of Pollution) Cess Act (1) Taxes on Advertisement exhibited in Cinema Theatres (1) Receipts from Cesses Under Other Acts (1) (3) Receipts under Raw Jute Taxation Acts (1) Receipts under the Sugarcane (Regulations, Supply and Purchase Control) Act (1) Forest Development Tax Foreign Exchange Conservation (Travel) Tax. Receipts under Research and Development Cess Act, 1986. Cable Tax Share of net proceeds assigned to States(5) Other Receipts (4) Non-plan Collection Charges-Entertainment Tax Collection Charges-Betting Tax Collection Charges - Other Taxes and Duties (1) Grants to State/ UT Governments in lieu of tax on Railway Passanger Fares (2) Assignment of Entertainment Tax to Local Bodies and Panchayati Raj

00110 00111 00112 00113 00019 08000 80082 80083 80084 80112

80113

45

80114

Institutions (2) Assignment of Betting Tax to Local Bodies and Panchayati Raj Institutions (2)

Notes: (1) (a) (b) (c) Receipts This scheme will be divided into the following sub-schemes: Tax Collections Other Receipts Deduct-Refunds The sub-scheme (b) "Other Receipts" will record miscellaneous receipts like penalties, fine etc. in the administration of the relevant Acts/Regulations. This scheme will be divided into the following sub-schemes: Tax on travel by Air Tax on travel by Sea Deduct-Refunds This scheme will include receipts from cesses which are not accountable under other schemes below this Major Head. The sub-scheme "other Items" below this scheme will include "Tobacco Vend Fees", "Licence Fees" and other Miscellaneous Receipts. This scheme will figure as a `minus entry' in the Central Accounts and as a plus entry in the State Accounts. Non-plan This scheme will include charges if any, in connection with collection of tobacco vend fees, license fees etc Please see note (1) below major head `1601-Transfer payments to State/ UT Government, Local Bodies and Panchayati Raj Institutions.

(2) (a) (b) (c) (3) (4) (5)

(1) (2)

46

Major Head/ Sub-Major Head 1310 Central Goods and Service Tax

Scheme Receipts Receipts from Taxes on (Name of Service/ Item) (1) Non-plan Collection Charges- Central Gods and Service Tax

80712

Notes: (1) Separate scheme may be opened for each service/ item with suitable sub-schemes there under.

47

Major Head/ Sub-Major Head 1311 State Goods and Service Tax Share of (Name of State) (1)

Scheme Receipts Receipts from Taxes on (Name of Service/ Item) (2) 80086 Non-plan Collection Charges- Central Gods and Service Tax

Notes: (1) Separate sub-Major Head may be opened in the name of each State. (2) Separate scheme may be opened for each service/ item with suitable sub-schemes there under.

48

Major Head/ Sub-Major Head 1312 Inter State Goods and Service Tax Share of (Name of State) (1) Receipts

Scheme

Receipts from Taxes on (Name of Service/ Item) (2)

Notes: (1) Separate sub-Major Head may be opened in the name of each State. (2) Separate scheme may be opened for each service/ item with suitable sub-schemes there under.

49

14- Other Revenues Major Head/ Sub-Major Head 1401 Currency, Coinage and Mint 00115 00116 00117 00118 00119 00114 08000 80115 80116 80117 80120 80121 80118 80119 80122 80123 80124 80125 80126 80127 80128 80129 Scheme Receipts Currency Note Press (1) Bank Note Press (2) Security Paper Mill Mint Receipts (4) Receipts from Silver Refinery Profits from circulation of small coins (3) Other Receipts Non-plan Currency Note Press (1) Bank Note Press (1) Security Paper Mill (1) Loss on Coinage (2) Cost of one Rupee Note Forms Mint (3) Silver Refinery Purchase of Metal Metal Value of uncurrent and confiscated coins destroyed Purchase of Gold and Silver (6) Purchase of Reserve Bank Shares (4) Import of coins from abroad (5) Purchase of Gold Purchase of Silver Purchase of Coins from Security Printing & Minting Corporation of India Limited Other Expenditure Deduct- Receipts and Recoveries on Capital Accounts (6)

88000 89006 Notes: (1)

Receipts This scheme will record Receipts from Currency Note Press, Nasik under the following sub-schemes: (i) Receipts from printing of Bank Notes. (ii) Receipts from printing of one Rupee Notes. (iii) Other Receipts This scheme will record receipts from the Bank Note Press, Dewas, M.P.

(2)

50

(3) (4) (a) (b) (1) (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (2)

(3) (i) (ii) (iii) (4)

(5)

Separate sub-schemes may be opened for "Nickel', 'Copper', 'Aluminium' and 'Silver Alloy Coins'. This scheme will be divided into the following sub-schemes: Assay Fees Other Receipts. Non-plan These schemes will be divided into the following sub-schemes to record working expenses and other expenditure: Management Operation and Maintenance Renewals and Replacements Machinery and Equipment Other Expenditure (To include pension/gratuities and interest on Capital, and transfer to Depreciation Fund) Land Buildings Deduct depreciation (for presses only). (vi,vii, and viii do not form part of working expenditure) This scheme will record 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-scheme. The scheme head will have sub-scheme for Mint Masters, Estt. for each of the Mints covering 'Mint Organisations', including Assay Bullion and Operating Depts. Works Suspense, to record expenditure on purchase of Gold, Silver, Platinum, etc for manufacture of medals. This scheme will accommodate expenditure on undisbursed compensation paid to the share holders of the RBI, consequent upon the nationalisation of the Banks, w.e.f 1.1.1949. The nominal value of the coins issued to Reserve Bank of India (for circulation) out of those imported, should be debited to the minor head "Nickel Coinage Account" below the Major Head "8701-Coinage Account" by minus debit to the Major Head "1401-Currency, Coinage and Mint-Imports of Coins from AbroadDeduct Receipts and Recoveries on Capital Outlay". While the debit to the Major Head"8701-Coinage Account" will be for the face value of the coins, the minus debit to the Major Head "1401 will be for the purchase price or for the proportionate purchase price in case the entire imported coins are not issued for circulation. The difference between the two should be taken as profit to be accounted for under the Mint Profit Account below the Major Head "8701-Coinage Account". The portion of the profit relating to the coins actually circulated during the year should be taken as receipt under the Major Head "1401-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
51

(6)

accountal in respect of coins manufactured by the Mint is also to be followed for coins manufactured from Imported Blanks. "Deduct Receipts and Recoveries on Capital Account'' will be sub-scheme under the relevant scheme, wherever required. These schemes have been retained temporarily till the balances (upto 1992-93) are segregated and transferred to the relevant minor heads.

52

Major Head/ Sub-Major Head 1402 Other Fiscal Services 00130

Scheme Receipts Smugglers and Foreign Exchange Manipulator (Forfeiture of Property Act,1976) (1) Share of Profits on Sale of Gold by I.M.F. India Security Press, Nasik (2) Security Printing Press Hyderabad (2) Prevention of Money Laundering Act, 2002 Other Receipts Non-plan Direction and Administration Regulation of Foreign Exchange Promotion of Small Savings (2) Additional Emoluments (Compulsory Deposit) Act, 1974 (3) India Security Press, Nasik (4) State Stamps Depot Security Printing Press, Hyderabad (4) Customs Union Excise State Excise Other expenditure (5)

00121 00133 00135 00124 08000 80001 80130 80131 80132 80133 80134 80135 80136 80137 80138 88000 Notes: (1) (a) (b) ( c) (d) (2) (a) (b) (2) (3)

Receipts This scheme will be divided into the following sub-schemes: Rent Interest on Dividends Sale proceeds of properties Fines, Forfeitures and Miscellaneous This scheme will be divided into the following sub-schemes: Value of stamps supplied to the P and T Department, State Governments etc Other Receipts. Non-plan This scheme will record the expenditure on 'National Savings Organisation' and also the State Small Savings Organisation. This scheme will have the following sub heads:

53

(i) (ii) (iii) (iv)

Payment to Employees Provident Fund Organisations Payments to State Governments etc. Interest on Deposits in the Additional Wages Deposits Account Interest on Deposits in the Addl D.A. Deposit Account

(v) Interest on Deposits in the Addl D.A. Deposits Account (New) (4) This scheme will be divided into the sub heads as mentioned in Foot Note (1) below the Major Head 1401. (5) This scheme will also record expenditure on account of the Central Stamp Office, Calcutta, and the Central Stamp Store, Nasik under distinct sub-schemes. The expenditure towards (i) Interest on deposits under CDS, 1974 (ii) Grant to NIPFP and (iii) Implementation of Special Courts will also be reorded under this scheme under distinct sub-scheme. (1) This scheme will expenditure of various offices. Separate sub-schemes may be opened wherever required.

54

Major Head/ Sub-Major Head 1404 Interest Receipts 01 Interest from State Governments 00125 00126 00127 00128 00129 00120 00131 00132

Scheme

Receipts 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 Interest on pre 1984-85 loans (7) Interest on 1984-89 State Plan Loans consolidated in terms of recommendations of the 9th Finance Commission. Interest on State Plan Loans consolidated in terms of recommendations of the 12th Finance Commission. Miscellaneous Interest Receipts (1)

00122

00134 02 Interest from Union Territory Governments 00123 00136 00137 00138 00139 00134 03 Other Interest Receipts from Central Government (2) (6) 00140 00141

Receipts Interest on loans for Union Territory 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 Miscellaneous Interest receipts (1)

Receipts Interest from Railways (3) Interest from Posts and Telegraphs (3)

55

00142 00143 00175 00145 00146 00147 00148 00149 00150 00151 00152 08000 04 Interest Receipts from State/Union Territory Governments (2) (6) 00153 00154 00155 00156 00157 00158 08000 Notes: (1)

Interest from Departmental Commercial Undertakings (4) Interest from Cultivators Interest from Port Trusts Interest from other parties Interest realized on investment of Cash balances Interest from Advances to Foreign Governments Premium arising out Stabilization Scheme Interest arising out Stabilization Scheme of of market market

Interest from Public Sector and other Undertakings (8) Interest from Local Bodies Interest from Co-operative Societies Other Receipts (5)

Receipts Interest from Departmental Commercial Undertakings (4) Interest from Cultivators Interest realised on investment of Cash balances Interest from Public Sector and other Undertakings (8) Interest from Local Bodies Interest from Co-operative Societies Other Receipts (9), 5(a)

(2)

(3)

This scheme will include interest portion of equated payment on account of recovery of capitalized value of Sterling pensions from State Governments and U.T. Governments. See also Note (1) below "1511- Miscellaneous General Services". 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 Major Head and not here. 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 scheme "Contribution from Railways" and "Contribution from Posts and Telegraphs" under the Major Head "1405- Dividends and Profits. These elements
56

(4) (5) (a) (b)

(c)

(d)

(6)

(7)

(8) (9)

are subsequently transferred to these schemes. This scheme will accommodate the interest on Capital at charge of departmentally run commercial undertakings, which is adjusted by book transfer. This scheme will record interest received on all other accounts. It, inter-alia, includes Premium on Loans The fixed adjustment of the interest in the accounts of Orissa Government on Irrigation Capital Outlay incurred before 1.4.1937 which is credited to this Major Head (sub-Major Head 04) by contra debit to Major Head 4116- Major Irigation/ 4117- Medium Irrigation". Interest portion of equated payments on account of write back of Capital Value of annuities in purchase of Sterling Pensions (in respect of sub-Major Head 03). Also see Note (1) below the Major Head "1511- Miscellaneous General Services. Interest earned on Security Deposits with the banks under Emigration Rules, 1983 which are transferred by State Bank of India Bombay and State Bank of Patiala, New Delhi to Government Accounts. Separate sub-schemes may be opened under the scheme below this sub-Major Head corresponding to schemes under the various Major Heads of "Loans and Advances". This scheme is intended to account for interest receipts in respect of all central loans to States advanced up to 31.3.84 and outstanding as on 31.3.85 in terms of the Eighth Finance Commission 1984. Includes interest on debentures. See Note (3) below Major Head" 8301-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 scheme while payment of advance interest thereon will be debited to the scheme " Interest on General or other Reserve Funds" below sub-scheme "05 Interest on Reserve Funds" under the Major Head "1707-Interest Payments".

57

Major Head/ Sub-Major Head 1405 Dividends and Profits 00159 00160 00161 00162 00163 00164 00165 00166 00167

Scheme Receipts Dividends from Public Undertakings (1) Contributions from Railways (3) Contributions from Posts and Telegraphs (3) Contributions in lieu of Taxes on Railway Passenger Fares Contributions towards safety works Share of surplus profits from the Reserve Bank of India (4) Share of profits from Life Insurance Corporation of India (5) Share of profits from Nationalised Banks Share of surplus Profits from the Industrial Development Bank Of India Dividends from other investments (2)

00168 Notes: (1) (2) (3) (a) (b) ( c) (d) (4) (5)

This scheme records dividends from investment in Statutory Corporations (other than LIC) and Government Companies. This scheme includes dividends from investments in other Joint stock Companies and Co-operative Societies. This scheme is divided into the following sub-schemes:Gross Contributions- Current. Gross Contributions- Deferred dividends in respect of the period from 1978-79 onwards (for Railways only). Deduct- Amount transferred to '1404-Interest Receipts". Also see note (3) below the Major Head "1404". Subsidy to Railways towards dividend relief and other concessions (for Railways only). Surplus profits payable by the R.B.I, under section 47 of the R.B.I. Act is recorded under this scheme. 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 there under which are in the nature of share of profits are recorded under this scheme.

58

15- Administrative Services Major Head/ Sub-Major Head 1501 District Administration 08000 80001 88000 Scheme Receipts Other Receipts Non-plan Direction and Administration Other expenditure

59

Major Head/ Sub-Major Head 1502 Treasury and Accounts Administration 08000 80001 80003 88000

Scheme Receipts Other Receipts Non-plan Direction and Administration Education and Training Other expenditure

60

Major Head/ Sub-Major Head 1503 Police 01 Administration and Services

Scheme Receipts Receipts from Police supplied to other Governments (1) Receipts from Police supplied to other parties (2) Receipts from Fees, Fines and Forfeitures (5) Receipts under Arms Act (4) Other Receipts (6) Plan Police Education and Training Schemes of BPR & D (Bureau of Police Research and Development) Strengthening of North Eastern Police Academy (NEPA) Modernisation of Delhi Police Directorate of Forensic Science CFSLS and GESQD Schemes of CFSL CBI Schemes of National Institute of Criminology and Forensic Science (NICFS) Scheme of National Crime Records Bureau (NCRB) Setting up of Integrated Check Posts (ICPS) Modernisation of Training Centre of CBI CBI e-governance Scheme for training of Trainers and Establishment of Integrated Anti Human Trafficking Units Crime and Criminal Tracking Network and System (CCTNS) Police Education and Training (CSS) Non-plan Direction and Administration (2) Education and Training Research and Development Welfare of Police Personnel (3) Wireless and Computers Modernisation of Police Force Border Management

00169 00170 00001 00171 08000 10479 10480 10481 10482 10484 10485 10486

10488 10498 10713 10714 11319

20487 21320 80001 80003 80002 80139 80140 80141 80142

61

88000 02 Police Housing (4 Non-plan) 08000 10715 10716 11421 11422 10477 80001 80005 80006 87999 88000 Notes: (1) (a) (b) (2)

Other Expenditure (5) Receipts Other Receipts Plan Construction of CBI Hqrs. office Building Purchase of Land and construction of Office/ Residence Complex for CBI PPP initiative on CPF Housing PPP initiative for Delhi Police Housing Police housing for CPMFS Non-plan Direction and Administration Machinery and Equipment Repairs and Maintenances(6) Suspense Other expenditure(7)

(3) (4) (a) (b) (5)

(6) (2)

(3)

(4)

Receipts This scheme will be divided into the following sub-schemes: Contributions for Railway Police Recoveries from other Governments This scheme 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. All receipts including fees, fines and forfeitures realised by State Head Quarters Police will be accounted for under this scheme. This scheme will be divided into the following sub-schemes: Collections by District authorities. Other Collections 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 IGP but excluding fees, fines and forfeitures realised by State HQr. Police. Includes recoveries from special Police for supplies made and other receipts. Non-plan This scheme will include charges for "Crime" and "Order" police (Railway Police). Expenses in connection with "Order" police are ultimately recoverable from Railways. This scheme will include expenditure on all amenities for the police personnel in general (e.g. Subsidised rations, Contributions to amenities funds, running expenses of police, Hospital etc.). This scheme will include expenditure on construction and maintenance & repairs
62

(5) (6) (a) (b) (7) (a) (b) ( c) (d)

of Police Housing complexes. Integrated complexes, which also include residential accommodations/ facilities, will be booked under the respective schemes. The expenditure on barbed wire fencing should be classified under this scheme. This scheme may be divided into the following sub-schemes:Work Charged Establishment Other maintenance expenditure This scheme will have the following sub-schemes:Construction Furnishing Lease Charges Estate management

63

Major Head/ Sub-Major Head 1504 Jails 00144 00002 08000 80001 80144 88000

Scheme Receipts Receipts from Sale of Jail Manufactures (2) Receipts from Services and Service Fees (1) Other Receipts Non-plan Direction and Administration Jail Manufactures (2) Other Expenditure (3)

Notes: (1) Receipts This scheme 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. This scheme will record the sale proceeds of articles of jail manufactures supplied to other departments, other governments and private parties etc. (If the manufactures are constituted on commercial lines and are declared as commercial activities of Jail Department). If the Jail manufactures are not declared as commercial activities, the sale to other departments will be treated as reduction to expenditure under the relevant scheme of the Major Head. Receipts in respect of Jail Presses will be credited to "1506- Stationery and Printing". Non-plan This scheme will include charges for convict labour except jail press charges, which are treated as expenditure under Major head "1506-Stationery and Printing " This includes charges on account of persons confined or detained in Jails outside the State.

(2)

(2) (3)

64

Major Head/ Sub-Major Head 1505 Supplies and Disposals (1) 00176 00177 00178 08000 10224

Scheme Receipts Receipts from Fees for procurement of stores Receipts from Fees for inspection of stores Receipts from Fees for disposal of stores Other Receipts Plan Computerisation in Director General of Supply and Distribution Non-plan Direction and Administration Other expenditure

80001 88000 Notes: (1)

Non-plan 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 "4112-Civil Supplies".

65

Major Head/ Sub-Major Head 1506 Stationery and Printing 00179 00180 00181 08000 80001 80145 80146 88000 Notes: (1) (3)

Scheme Receipts Receipts from Stationery (1) Receipts from sale of Gazettes and Government Publications Other Press Receipts Other receipts Non-plan Direction and Administration Cost of Printing by Other Sources Government Publications (3) Other expenditure

Receipts This also includes sale proceeds of plain papers used with Stamps. Non-plan This scheme 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 respective major head of "Education" sector.

66

Major Head/ Sub-Major Head 1507 Public Works (1) 01 Office Buildings 00044 00005 00184 08000 10857 11138 11303 10493 10717 11137 80001 80005 80006 80042 80043 80044 80045 87999 88000 60 Other Buildings 00184 08000 80005 80006 80042 80043 80044 87999 88000

Scheme

Receipts Receipts from Rents (2) Receipts from hiring of Machinery and Equipment Recovery of percentage charges (4) Other Receipts (3) Plan DSIR Building and Infrastructure General Pool Accommodation- NonResidential National Institute of Intellectual Property Management Construction of Manav Adhikar Bhawan Construction of CIC office building CPWD Training Institute Non-plan Direction and Administration (2) Machinery and Equipment (8) (5c) Repairs and Maintenances (4) Construction (1) (3) Furnishings (5) Lease Charges (6) Acquisition of Land (12) Suspense (9) Other Expenditure (10) Receipts Recovery of percentage charges (4) Other Receipts (3) Non-plan Machinery and Equipment (8) Repairs and Maintenances (4) Construction (1) (3) Furnishings (5) Lease Charges (6) Suspense (9) Other Expenditure (10)

67

80 General 00044 00005 00184 08000 11139 80001 80002 80003 80005 80006 80042 80043 80044 80045 80147 87999 88000 Notes:

Receipts Receipts from Rents (2) Receipts from Hire Charges of Machinery and Equipment Recovery of percentage charges (4) Other Receipts (3) Plan Computerisation CPWD Non-plan Direction and Administration (2) Research and Development Education and Training Machinery and Equipment (8) Repairs and Maintenances(4) Construction(1) (3) Furnishings Lease Charges Acquisition of Land (13) Public Works Workshops (7) Suspense (9) Other expenditure (10)

Receipts (1) This Major Head will record all receipts relating to Public Works (Non Residential Buildings). (2) Rents of PWD buildings including Circuit houses, furniture and other special amenities will be recorded under this scheme. (3) This scheme will be divided into the following sub-schemes:(i) Sale proceeds of dead stock, waste paper and other items, the cost of which was met from office expenses. (ii) Other items. The sub-scheme "Other items" under this scheme 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. (4) In respect of establishment charges relating to works done for other Governments, Local Funds, Private Parties etc., recoveries made on percentage basis as
68

(1)

(a)

(b)

(c)

(2)

(i)

(ii)

determined by Government will be credited to this scheme. Non-plan This Major Head and the scheme "Construction" there under will record the revenue and capital nature of expenditure by the Public Works Department (PWD) in the following manner:all Government non-residential general purpose, office and administrative buildings relating to "General services", "Social Services" and "Economic Services". all Government non-residential buildings falling under the heads of developments in "General Services" except the capital expenditure under "Indian Security Press", "Currency Note Press", "Bank Note Press", "Security Paper Mill" and "Police" for which separate major heads have been provided. the expenditure on buildings for the heads of developments falling under "Social Services" and "Economic Services" such as Hospitals, Schools, Agricultural Colleges etc. shall be booked under the relevant major heads (though the budgetary and technical control over such expenditure would vest in the PWD, except the works relating to Archaeological Survey of India, and the provision for such expenditure would be included in the Demands for Grant of the PWD). For this purpose, a specific sub-scheme "Buildings" may be opened under the scheme below the relevant major head with necessary details like Works, Establishment, Machinery and Equipment to be operated upon exclusively by the PWD. For example, expenditure on construction of a Secondary Schools will be accounted for under the major head "3101 School Education and Literacy-02-Secondary Education-Government Secondary Schools" under a sub-scheme "Buildings". Where it is not possible to identify the scheme of the heads of development for the expenditure on buildings, such expenditure will be booked by opening the subscheme "Buildings" under the scheme "Other Expenditure" below the relevant major head. For example, In case of residential buildings under Major Head "4303 Urban Housing", where the buildings etc. are not under the administrative control of the PWD, Government may prescribe that expenditure on construction and repairs up to a certain specified monetary limit may be incurred by the Department having the administrative control over it. In such cases and where the scheme could be identified, it should be accounted for under the object head "Works" below the major head and scheme concerned. Where the scheme could not be identified, it should be classified under the scheme "Other Expenditure" of the relevant major head. This scheme will record the expenditure on 'Direction' 'Execution', 'Architecture "Designs', 'Stores Control' etc. for which distinct sub-schemes may be opened. In addition, two distinct deduct-sub-schemes 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. "Transfer of establishment charges on percentage basis to the Capital major heads". In cases where the PWD execute works both of 'Capital' and 'Revenue' nature, and the common establishment charges relating to these divisions are initially recorded under this scheme, they will be allocated on a percentage basis in proportion to the works outlay recorded under the capital major heads. "Transfer of establishment charges on a pro-rata basis to the major heads '4303Urban Housing', '4624- Roads and Bridges' wherever there is a common establishment for "Buildings and Roads" branches in the P.W.D. catering to
69

buildings (both residential and non-residential) and 'Roads and Bridges'. The contra debits for these deduct-entry adjustments will appear either as object head under the sub-scheme "Buildings" below the appropriate scheme under the relevant capital major heads or under "Direction and Administration" below "4303 Urban Housing" and "4624-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. (iii) This scheme will also 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 schemes from this scheme. For this purpose, a deduct sub-scheme "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-scheme 'Buildings' below the scheme under the major head concerned or under appropriate scheme below '4303- Urban Housing' or 4624 Roads and Bridges' as the case may be. (3) See Note (1) above. This scheme may be divided into sub-schemes corresponding to various major heads as considered necessary. (4) This scheme will record the expenditure on Repairs and Maintenances of all Government non-residential buildings. No distinction need be made between "Ordinary Repairs and "Special Repairs". This scheme will be divided into the sub-schemes (i) Work Charge Establishment and (ii) Other Maintenance Expenditure. Expenditure on Repairs and Maintenances of Roads and Bridges will be accounted for under the major head "4624 Roads and Bridges". The expenditure on the staff quarters forming part of a scheme or project such as Doctors/Nurses in Hospital, will normally be accounted for under the relevant major head (Medical in this case). If, however, for administrative reasons, Government decides otherwise, expenditure on maintenance of such staff quarters may be debited to this major head and correspondingly the receipts shall be accounted for under "4303 Urban Housing" in such cases. (5) This scheme will record the cost of furniture etc. provided by the PWD in nonresidential buildings, M.L.A's hostels, other Government hostels, PWD Circuit Houses etc., which are not let out as regular residential accommodation. (6) This scheme will record the rent paid by the PWD 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 object head "Rent, Rates and Taxes" below the concerned subschemes and the scheme "Direction and Administration". Lease charges paid by the PWD in respect of residential accommodation hired, requisitioned or leased by that department will be recorded under the major head "4303 Urban Housing". (7) This scheme will record the expenditure on the establishment of P.W. Workshops, plant and machinery and their maintenance etc. (8) This scheme will record expenditure on the common Tools and Plant acquired by the PWD for executing both works of a revenue and capital nature. It will have suitable sub-schemes like "New Supplies", "Repairs and Carriage" etc. In addition there will be two specific deduct-sub-schemes for adjustment of (i) percentage charges of Tools and Plant transferred to Capital major heads and (ii) pro-rata
70

(9)

(10)

(11)

(12) (13)

transfer of Tools and Plant charges to the major heads "4303 Urban Housing" and "4624-Roads and Bridges'. In respect of common PWD 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. This scheme will be divided into sub-schemes "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 (13) below Major Head "8702-Suspense Accounts". This scheme will record expenditure, which cannot be recorded under any of the other schemes e.g., Land Development office, temporary structures not forming part of estimates of any capital work. A sub-scheme "Add-percentage charges for establishment transferred from revenue may also be opened under this scheme to record the percentage transfers, if any, made from the head. "1507-Public Works" in respect of works expenditure for functions under "General Services". 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 '1503- Police'. This scheme will record the cost of acquisition of land by PWD for the purposes of office buildings. This scheme will record expenditure on acquisition of land by the PWD for general purposes. The 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 major head.

71

Major Head/ Sub-Major Head 1508 External Affairs 08000 80001 80003 80148 80038 80039 80185 Receipts Other Receipts

Scheme

Non-plan Direction and Administration Education and Training Special Diplomatic Expenditure (2) International Conference/Meetings (3) Entertainment Expenses Payment to States/Union Territories for Administration of Central Acts and Regulations Other Expenditure (4)

88000 Notes: (2) (3) (4)

Non-plan This scheme will include expenditure on special charges which are incurred only under special instructions of Government. The name of each International conference / meeting will be a sub-scheme under this scheme. This scheme will also include expenditure on "Legal Counselling/ Assistance to Indian Workers in Gulf".

72

Major Head/ Sub-Major Head 1509 Other Administrative Services 00185

Scheme Receipts Receipts from the Central Government for administration of Central Acts and Regulations (1) Receipts under Citizenship Act Receipts under Explosives Act. (2) Receipts from Marriage Fees Receipts from Copyright Fees Receipts from Emigration Fees Receipts from Motor Garages etc. (3) Receipts from Government Buildings like Guest Houses, Hostels etc. (4) Receipts from Passport Fees Receipts from Visa Fees Receipts under Right to Information Act, 2005 Other Receipts (5) Plan Central Plan Schemes for enhancing training capacity of National Institute of Financial Management Society Second phase development of National Institute of Financial Management Schemes of Department of Official Language, Home Affairs Complaint Handling Management System Strengthening of Fire and Emergency Services Revamping of Civil Defence Petroleum and Explosive Safety Organisation (PESO) Promotional Services Institutions and Programme Capital Training for all support for training activities and capacity building for project appraisal PPG Domestic funding of Foreign Training PPG Grant to IIPA Augmentation of training facilities in

00186 00187 00191 00193 00194 00195 00196 00197 00198 00199 08000 10251

10252

10489 10494 10495 10497 10512 10645 10702

10704 10705 10710

73

10711 10712 10718 10720 10722 11134 11153 11376 11419

20701

31364

ISTM Upgradation of LBSNAA to a Centre of Excellence PPG Setting up of National Centre for Good Governance Other Plan Schemes of CIC Plan schemes for Administrative Reforms Pensioners Portal Computerisation (Secretariat) Computerization M/o Housing IT enabling core CVC processes PPG Mission mode project on Immigration, Visa and Foreigners Registration & Tracking (IVFRT) Propagation of Right to Information Act strengthening capacity building and awareness generation for effective implementation of the RTI Act. National e-Governance Action Plan (NEGAP) Non-plan Direction and Administration Education and Training (2) Payment to States/Union Territories for Administration of Central Acts and Regulations (3) Rent Control Purchase and Maintenance of Transport (4) Explosives Administration of Citizenship Act. Guest Houses, Government Hostels etc. (5) Other Expenditure (6)

80001 80003 80185

80150 80151 80187 80186 80196 88000 Notes: (1) (a) (b) ( c) (d) (e) (f)

Receipts This scheme will be divided into the following sub-schemes: Explosives Act Petroleum Act Indian Arms Act Carbide of Calcium Rules Rice-Milling Industry (Regulation) Act Other Acts and Regulations
74

(2) (a) (b) (3)

(4)

(5)

(2) (3) (i) (ii) (iii) (iv) (v) (vi) (4)

(5)

(6)

This scheme will be divided into the following sub-schemes:Collections by District Authorities Other Collections This scheme will record receipts for servicing of Vehicles in Government Workshops and hire charges of Government Motor Vehicles, Airplanes etc. not relating to any particular service/department. This scheme will record Receipts from rent and charges on various items like catering, electricity, water, telephone calls from Government Guest Houses, Hostels, M.L.A. Hostels etc. This scheme will include receipts from Prize Competitions and other miscellaneous receipts. Non-plan This scheme will include expenditure on training of I.A.S. Officers (LBSNA), Central Secretariat Training Institutes (CSTI) and other training institutes. This scheme will be divided into the following sub-schemes:Explosives Act. Petroleum Act Indian Arms Act Carbide of Calcium Rules. Rice-Milling Industry (Regulation) Act. Other Acts and Regulations. This scheme 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. This scheme will include expenditure on running and maintenance of catering services of Guest Houses, Government Hostels etc. The expenditure on construction, maintenance & repairs of the buildings will be recorded under '1507 Public Works' or other relevant major head as the case may be. This scheme will include expenditure on (a) taxes on non-residential buildings occupied by departments other than the Defence 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 (c) Departmental Canteens

75

Major Head/ Sub-Major Head 1510 Pension and Other Retirement Benefits 01 Civil 00200 00201

Scheme

Receipts Subscriptions and Contributions (1) Pensionary charges in respect of High Court Judges recovered from the State Governments (3) Burma Government's Contributions towards pre-separation Pensionary Liabilities Other Receipts (2) Non-plan Superannuation and Retirement Allowances Commuted Value of Pensions Compassionate Allowance Gratuities (10) Family Pensions Pensionary charges in respect of High Court Judges (8) Contributions to Pensions and Gratuities (3) Contributions to Provident Funds (4) Pensions to Employees of State aided Educational Institutions Pensions of Employees of Local Bodies Pensions to Legislators (7) Equated payment of sterling pension transferred from Capital (2 ) Equated payment on account of Capital outlay on sterling pensions to the Government of India by the State/Union Territory Governments (2) Pensions and other Retirement Benefits of President of India (11) Leave Encashment Benefits (12) Ex-gratia payments arising out of Special VRS to Central Government Employees declared as surplus Government Contribution for Defined Contribution Pension Scheme (13)

00202

08000 80155 80156 80157 80158 80159 80160 80161 80162 80163 80164 80165 80166 80167

80168 80169 80170

80171

76

80172 80173 80174 88000 02 Defence 00203 00204 00205 80203 80204 80205 80178

Medical Treatment of CGHS Pensioners Other Pensions (5) Grants to State/UT Governments in lieu of Pension Contributions (14) Other expenditure (6) Receipts Army Navy Air Force Non-plan Army (9) Navy (9 ) Air Force (9) Pensions paid through Public Sector Banks awaiting transfers to other minor heads

Notes: (1) Receipts When leave and pension contributions are levied separately, recoveries representing leave contributions are credited to the scheme `Other Receipts' corresponding to the Major Head to which the establishment relates. Recoveries representing pension contributions will be credited to this scheme. Where leave and pension contributions are not levied separately, the same will be credited under this scheme. 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 scheme 'Other Receipts' of the appropriate Major Head. The recovery representing leave and pension charges in those cases should be dealt with in accordance with the principles set forth in the para above. Leave and pension contributions of Military officers in permanent civil employment to foreign service should be treated as indicated in the 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 are credited to this scheme. Penal interest on arrears of contributions towards leave salary and pension of Government servants on Foreign Service is credited to the scheme to which the contributions are credited. This scheme will include share of commuted value of pensions received from other Governments, etc.
77

(2)

(3) (4)

(1)

(2) (3)

(4) (5) (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (6) (7) (8)

(9)

This scheme will record the Pensionary charges recoverable from State Governments under Article 290 of the Constitution. 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'. Non-plan See major head "1511-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. See Note (5) below "1511-Miscellaneous General Services". 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 scheme. When payments are made at combined rates for both pensions and leave salaries, such contributions are also debited to this scheme. Leave salary contributions, when paid separately, are, however, debited to the major heads concerned. Allocation of Pensions and Gratuities between Central Government and State Governments has been dispensed with from 1.4.1987. This scheme has been retained to accommodate old cases. This scheme will include Government contributions to various Contributory Provident Funds. This scheme will include the following:Pensions under the I.C.S. (N.E.M.) Family Pension Fund. Pensions relating to I.C.S. Family Pension Fund, Indian Military Service Family Pensions Fund and Indian Military Widows and Orphans Fund. Pension of the Bengal and Madras Service Family Pensions Fund. Ex-gratia pension to Indian pensioners of Portuguese Colonies. Pensions to former employees of Sind and N.W.F.P. Donations to Service Funds-other family pensions funds. Government Contributions payable under I.C.S. Family Pension Fund. Covenanted Civil Service Pension. Ex-gratia ad-hoc allowance to Burma civilian pensioners/family pensioners. Ex-gratia ad-hoc allowance to Pakistan civil pensioners/family pensioners. Ex-gratia payment to families of deceased CPF beneficiaries'. This scheme will include cost of remittance by money order, of pensions debitable to this major head. This scheme will have two sub-schemes (i) Members of Parliament (ii) Members of State legislatures. This scheme 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. This scheme will have the following Sub-schemes:78

(i) (ii) (iii) (iv)

(10) (11) (i) (ii) (12) (13)

(14)

Pension and other Retirement Benefits. Rewards. Leave Encashment Benefits (12) Other Pensions (Ex-gratia payment to families of deceased CPF beneficiaries will be a object head.) 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'. This scheme will also record expenditure on account of interest payable on delayed payment of Gratuity. This scheme will be sub-divided into the following sub-schemes:Pension Other entitlements under the Presidents (Emoluments and Pension) Act. This scheme will record leave encashment benefits granted at the time of retirement, termination of service etc. This Minor Head shall record the Government Contribution for Defined Contribution Pension Scheme of Civil Ministries and Department of Telecommunication. Please see note (1) below major head `1601-Transfer payments to State/ UT Government, Local Bodies and Panchayati Raj Institutions.

79

Major Head/ Sub-Major Head 1511 Miscellaneous General Services 00206 00207 00208 00209

Scheme Receipts Unclaimed Deposits Pre-partition Receipts Receipts from State Lotteries Unclaimed and Unpaid dividends, deposits and debentures etc. of Investors in Companies (2 ) Receipts from sale of Land and Property Receipt of Canteen Stores Department Gain by Exchange Receipts from Guarantee Fees Other Receipts (1) Non-plan Pension in lieu of resumed Jagirs, Lands. Territories etc. Pre-partition payments Expenditure on State Lotteries (1) Pensions and awards in consideration of distinguished services Canteen Stores Department 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. Loans to State Governments written-off in terms of the Eleventh Finance Commission (2 ) Loans to Government Servants (3) Miscellaneous Loans (4) Carnatic Stipends. Oudh Wasiqa Pensions. Nizam Family Pensions. Other Pensions. Write off of Losses. Loss by Exchange. Loans to State Governments written off.

00210 00211 00212 00213 08000 80179 80207 80208 80182 80183 80184

80149

80154

80153

80188 80189 80190 80191 80192 80193 80194 80195 80152

80

80197 80198 80199 80200 80201

80202

80175

80176 80177 80206 88000 Note:

Guarantee Redemption Fund. Payments to the former Chogyal of Sikkim. Interest Payment on Central Securities in time barred cases. Payments in connection with unclaimed Securities credited to Govt. Accounts. Creating Institutional Strengthening & Capacity building of Aid Accounts and Audit Division. Payment to the Government of United Kingdom for the purchase of Sterling Annuities (5) Equated payments of sterling pensions recovered from other Departments/State Governments (5) Payment to Pakistan for Unique Institutions Bombay Land Scheme Loss by Exchange Other Expenditure (6)

Receipts (1) This scheme will be divided into the following sub-schemes: (a) Miscellaneous Receipts - This sub-scheme will include the following receipts:(i) Unclaimed Loans written off to Revenue. (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) (b) (2) (a) (b) ( c) (d) (e) (1) Adjustments of Write off of Unclaimed Securities of current Loans. Lapsed Wasika Pensions payable in lieu of interest on Oudh Loans. Sale proceeds of Toshakhana. Receipts from Bombay Land Scheme. Contributions from State Governments for Refugee Relief. Interest from Banks on delayed Remittances and Excess/Double Reimbursement. Forfeited amount under the scheme 11.55%, 8 year tenor Government Stock, 2002. Other Miscellaneous Receipts. Investors Education and Protection Fund - Grants and donations received from State Governments, Companies and other Institutions This scheme will have the following sub-schemes:Unpaid Dividends Unpaid Application Money received by theCompanies for allotment of Securities and due for Refund Unpaid Matured Deposits Unpaid Matured Debentures Interest accrued on the amounts referred to in sub-heads (a) to (d) Non-plan This scheme will include all the expenditure relating to lotteries including the
81

(2) (i) (ii) (3)

(i) (ii) (iii) (iv) (v) (vi) (4) (i) (ii) (5)

(i)

(a) (b)

(ii)

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 "1511- Other Administrative Services". The following sub-schemes will be opened under this scheme:Fiscal performance linked Debt Relief Security Expenditure linked Debt Relief. This scheme will include loans granted to government servants. This will also include advances to Ministers, Presiding Officers of Lok Sabha, Rajya Sabha and State Legislatures, Members of Parliament/ Members of State Legislatures for the purchase of motor conveyances and House Building Advances to Members of State Legislatures.The following sub-schemes will be opened under this scheme:House Building Advances (HBA) Advances for purchase of Motor Cars (MCA) Advances for purchase of Other Motor Conveyances (OMCA) Advances for purchase of Other Conveyances (OCA) Advances for purchase of Computer Other Advances The following sub-schemes will be opened under this scheme:Loans to contractors for purchase of machinery etc. Miscellaneous Loans 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 installments 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 installments 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 Receipts60-Other interest Receipts from 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 installments over a period of 30 years, assuming the same rate of interest as for the annuities.
82

(a)

(b)

(6)

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). 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'.

83

16- Transfer payments Major Head/ Sub-Major Head 1601 Transfer payments to State, Union Territory Governments, Urban Local Bodies and Panchayati Raj (1) 01 Non-Plan Grants Scheme

80180

80181

80209 80210 80211

80212 80213 89007

Grants to State Governments under the Constitution (Distribution of Revenue Order) Grants to State Governments under the proviso to Article 275(1) of the Constitution Grants/ Loans to State/ UT Governments to cover gap in resources. Grants UT Governments to meet NonPlan deficit Other Miscellaneous Compensations and Assignments to Urban Local Bodies and Panchayati Raj Institutions Share of Small Savings Collections House Building Advances Deduct-Recoveries of Excess payment of Compensation and assignment to Local Bodies and Panchayati Raj Institutions

02

Grants for State Plan Schemes

81222 Block Grants 81223 Grants against External Assistance received in kind 80181 Grants under the proviso to Article 275(1) of the Constitution 81224 Special Central Additive to SC component Plans 80181 Grants under the proviso to Article 275(1) of the Constitution

03

Grant for Central Plan Schemes

04

Grants for Centrally Sponsored Plan Schemes

80181 Grants under the proviso to Article 275(1) of the Constitution

Notes: (1) Non-plan This major head will record only normal grants/ block grants which are due as per constitution and which do not correspond to any specific head of development. The
84

grants pertaining to specific head of development should be adjusted under the relevant major head. The scheme 'Deduct- Recoveries of unspent balance, may be opened, wherever required, under the relevant major head/ sub-major head to record refund of unspent balance of Grants-in-aid by the State Governments. If commodities are purchased by Government of India out of its own resources, the value thereof will be debited to the relevant scheme of the major head. When such materials are supplied to the State Governments as aid, the value thereof will be debited to the relevant scheme (i.e. scheme meant to record grants) under the same major head by minus debit to the scheme of the major head to which the value of the materials has originally been debited (at the time of purchase). The State/ UT Governments etc. will operate this major head as " 1601- Transfer payments from Central Government" and the schemes there under with the same codes and nomenclatures as used by the Central Government for releasing the grant and credit the value of the material received as aid under the relevant scheme below this major head by debit to the relevant major heads in which the materials are proposed to be utilised. Also see General Direction No.

85

Major Head/ Sub-Major Head 1602 Technical and Economic Cooperation with Other Countries 10319 10321 10322 11309 80268 80269 80270 Notes: (1) (2)

Scheme

Plan Naumere Hydro Electric Project in Nepal Kaladan Multi Modal Transit Project Transmission Line Project from Pule-Khumi to Kabul Mangdhechu Hydro Electric Project Non-plan Cooperation with other countries (1) Contribution to United Nations Development Programmes(1) Contribution to Global Environment Trust Fund.

Non-plan These schemes will include general assistance to other countries and U.N. Programmes. See note (1) below Major Head "1603".

86

Major Head/ Sub-Major Head 1603 External Grant Assistance (1) 00214 00215 00216 00217 00218 00219 00220 00221 00222 00223 00224 00225 00226 00227 00228 00229

Scheme Receipts 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

00230 00231 00232 00233 00234 00235

87

00568 00543 00238 00239 00240

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 Assistance from Global Drug Facility (GDF) Assistance from Global Fund to Fight AIDS, Tuberculosis & Malaria (GFATM)

00241 00242 00243 00244 00245 00246 00247 00248 00249 00250 00251 00252 00253 00254 00255 00256 00257 00258 00259 00260 00261 00262 00263

88

Note: (1) Receipts Name of Foreign Country/Body/Institution, not otherwise provided may be opened as a scheme, where considered necessary.

89

Major Head/ Sub-Major Head 1604 Aid Material and Equipments (1) 00214 00215 00216 00217 00218 00219 00220 00221 00222 00223 00224 00225 00226 00227 00228 00229

Scheme Receipts 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

00230 00231 00232 00233 00234 00235

90

00568 00237 00238 00239 00240

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 Assistance from Global Drug Facility (GDF) Assistance from Global Fund to Fight AIDS, Tuberculosis & Malaria (GFATM)

00241 00242 00243 00244 00245 00246 00247 00248 00249 00250 00251 00252 00253 00254 00255 00256 00257 00258 00259 00260 00261 00262 00263

91

00264

80214 80215 80216 80217 80218 80219 80220 80221 80222 80223 80224 80225 80226 80227 80228 80229

80230 80231 80232 80233 80234 80235 80568

92

Assistance from Department for International Development (DFID),U.K . Non-plan 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

80543 80238 80239 80240

80241 80242 80243 80244 80245 80246 80247 80248 80249 80250 80251 80252 80253 80254 80255 80256 80257 80258 80259 80260 80261 80262 80263

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.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) 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 Assistance from Global Drug Facility (GDF) Assistance from Global Fund to fight AIDS, Tuberculosis & Malaria (GFATM)

93

80264

Assistance from Department for International Development (DFID),U.K .

Note: (1) Receipts Name of Foreign Country/Body/Institution, not otherwise provided may be opened as a scheme, where considered necessary. Non-plan 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 credit to the 'Receipts Schemes' and debit to 'Non-plan Schemes' under this major head. 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 "1601" and other relevant major heads, 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 under the relevant `Receipt Schemes' per contra debit to `Payment Schemes' below major head "1601" 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 major 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.

(1)

94

17- Public Debt and Interest Payments Major Head/ Sub-Major Head 1701 Internal Debt of Central Government 80265 80266 80267 80268 80269 80270 80271 80272 80273 80274 80275 80276 Scheme

80277 80278 80530 80531 80526

80282

80283

80284

80285
95

Non-plan Market Loans bearing interest (1) Market Loans not bearing interest (1) Market Loans suspense (1) Treasury Bills and connected Securities issued to R.B.I. (2) Securities issued to International Financial Institutions (3) Compensation and other Bonds (4) Special securities issued to Reserve Bank of India (5) 182-Days-Treasury Bills (6) 364-Days-Treasury Bills (6) Gold Bonds 1998 10% Relief Bonds, 1993 12.08% Government of India Compensation (Project Exports to Iraq) Bonds, 2001 (7) Ways & Means Advances from Reserve Bank of India 14 Day Treasury Bills (8) 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 31-399 Special Central Government Securities issued against net collections of Small Savings from 14-99 Special Securities issued to Reserve Bank of India for Maintenance of Value Account in respect of Resurgent India Bonds Special Securities issued to Reserve Bank of India for Maintenance of Value Account in respect of India Millennium Deposits Special Central Government

80286 81033 Notes: (1) (a) (b) (c)

Securities, issued to NSSF against reinvestment of sums received on redemption of Special Central/State Government Securities Market Stabilization Bill/Bonds (Face Value) Other Loans (9)

(2) (a) (b)

Non-plan The following three schemes will be operated for market loans: Market Loans bearing interest Market loans not bearing interest Market Loans suspense. Each denomination of loan will appear as a distinct sub-scheme under the scheme (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 scheme (a) to (b) and will appear as subscheme under the latter scheme. 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 major head "1511 Miscellaneous General Services -Other Receipts. Repayments of these amounts subsequently claimed likewise will be debited to the major head "1511 - Miscellaneous General Services - Other Expenditure". The full nominal value of Zero Coupon Bonds, 1999 will also be credited under a sub-scheme "Zero Coupon Bonds, 1999" below the scheme (b) above and the amount of discount on the Bond will be debited to the scheme "90369 - Discount Sinking Fund" with sub-scheme "Sinking Fund for Zero Coupon Bonds, 1999" there under below the major head "8707- Accounting Adjustment Suspense''. The amount so debited will be written back to revenue in equal installment over the currency of loan by debiting one fifth of the amount initially debited to "Discount Sinking Fund'' to the expenditure major head "1707- Interest Payments - 01 Interest on Internal Debt - Discount on Zero Coupon Bonds, 1999" and minus debit to the scheme "90369 - Discount Sinking Fund' below the major head "8707Accounting Adjustment Suspense". On maturity of the Bonds, the entire amount will be repaid by debiting scheme "Market Loans not bearing interest - Zero Coupon Bonds, 1999" below this major head. The subscriptions towards Market Loans received initially will be credited under a distinct sub-scheme below scheme (c) above. The amount of accepted subscription for which scripts are issued by the RBI will be transferred to the relevant subscheme below scheme (a). The over -subscribed amount which will not bear any interest may be refunded by minus credit to the scheme (c) and no budget provision will be necessary for this purpose. This scheme will have the following sub-schemes: Treasury Bills with 91 days currency. Treasury Bills Converted as securities. The sub-scheme at (a) will cater to investments in Government of India Treasury Bills subscribed by the State Governments, Banks, Corporations etc. of their
96

(3)

(4)

(5) (6) (7)

(8)

(9)

surpluses and the repayments thereto. The sub-scheme at (b) shall account for Treasury Bills converted special securities and issued to Reserve bank of India. Each institution, namely, the International Monetary Fund, the International Bank for Reconstruction and Development, the International Development Association etc. along with each denomination of the Security will appear as sub-schemes under this scheme. 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 major head '1511- Miscellaneous General Services - Other Receipts'. Repayments of these amounts subsequently claimed likewise will be debited to the head '1511-Miscellaneous General Services - Other Expenditure. This scheme will account for securities issued to Reserve Bank of India for acquisition of Special Drawing Rights etc. This scheme will record investment made by all parties other than Reserve Bank of India. 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 '90370-Suspense Account Redemption of 12.08% Government of India compensation (Project Exports to Iraq) Bonds, 2001 below the major head '8707- Accounting Adjustment Suspense'. Also please see Note (4) below the major head '8707 Accounting Adjustment Suspense'. On redemption of bonds the amount will be debited under this scheme after making necessary budget provision of that year. The temporary cash surpluses of State Governments, foreign central banks and other specified bodies so invested will be classified under this scheme. This scheme will include transactions of '14-Days Treasury Bills' through auction and also transactions relating to 13/15 days Treasury Bills" This scheme 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.

97

Major Head/ Sub-Major Head 1702 External Debt 80287 80288 80289 80290 80291 80292 80293 80294 80295 80296 80551 80298 80299 80300 80301 80302

Scheme Non-plan 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

80303 80304 80305 80306 80307 80308 80309

80310
98

80311 80312 80313

80314 80315 80316 80317 80318 80319 80320 80321 80322 80323 80324 80325 80326 80327 80328 80329 80330 80331 80332 80333 80334 80335

80336 80337 Notes: (1)

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 Other miscellaneous Loans from the Government of U.S.A 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.

Non-plan Each denomination of loan received from each foreign counter/Institution will
99

(2)

(a) (b) (c)

appear as a sub-scheme under the relevant scheme. These schemes will record initial advance disbursement and subsequent replenishment by Controller of Aid, Accounts and Audit (CAA&A) pending transfer to the following schemes under this major head:Loans from International Development Association Loans from International Bank for Reconstruction and Development Loans from Asian Development Bank.

100

Major Head/ Sub-Major Head 1703 Internal Debt of the State Government 80265 80266 80267 80270 80277 80344 80345 80346

Scheme Non-plan Market Loans bearing interest (1) Market Loans not bearing interest (1) Market Loans suspense (1) Compensation and other Bonds (2) Ways and Means Advances from the Reserve Bank of India Loans from Life Insurance Corporation of India Loans from General Insurance Corporation of India Loans from the National Bank for Agricultural and Rural Development Loans from the State Bank of India and other Banks Loans from National Co-operative Development Corporation Loans from other Institutions (3) Special Securities issued to National Small Savings Fund of the Central Government Other Loans

80347 80348 80349 80350

81033 Notes: (1) (2)

(3)

Non-plan See Note 1 below "1701-Internal Debt of the Central Government". 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 major head '1511 Miscellaneous General Services - Other Receipts'. Repayments of these amounts subsequently claimed likewise will be debited to the head '1511-Miscellaneous General Services - Other Expenditure. Each institution from which loans are received will appear as a distinct subscheme under this scheme.

101

Major Head/ Sub-Major Head 1704 Loans and Advances from the Central Government 01 Non-plan Loans 80351 80352 80353 81033

Scheme Non-plan Loans to cover gap in resources Share of Small Savings Collections House Building Advances Other Loans Block Loans Loans against External Assistance received in kind 1984-89 State Plan Loans Consolidated in terms of recommendations of the 9th Finance Commission '. State Plan Loans consolidated in terms of recommendations of the 12th Finance Commission.

02

Loans for State/UT Plan Schemes

03 04

Loans for Central Plan Schemes Loans for Centrally Sponsored Plan Schemes Loans for Special Plan Schemes Ways and Means Advances

81033 Other Loans

05 06

80354 80355

Ways and Means Advances for Plan Schemes Ways and Means Advances towards Expenditure on upgradation of Standards of Administration (5) Ways and Means Advances towards Expenditure on net Interest liability on account of fresh borrowings and lending (5) Other Ways and Means Advance Rehabilitation of Displaced Persons, Repatriates etc. (2) National Loan Scholarship Scheme (3) Loans to clear overdrafts advanced during 1982-83 and 1983-84 (3) Consolidated Loans to Orissa for Hirakund Project - Stage I

80356

81154 07 Pre 1984-85 Loans (1) 80357 80358 80359 80360

102

80361 80362

80363

80364 80753 81033 Notes: (1) (2) (i) (ii) (iii)

Small Savings Loans Pre-1979-80 consolidated Loans for Productive and Semi productive purposes (4) Pre-1979-80consolidated loans reconsolidated into 25year and 30 year loans(7) 1979-84 consolidated Loans (8) Rehabilitation of Gold Smiths Other Loans (9)

(3) (4) (i) (ii) (5)

(6) (i) (ii) (7) (i) (ii) (iii) (iv) (8)

Non-plan This sub-major head has been provided to account for the outstanding balance of the central loans advanced to States up to 31.3.1984 as on 1.4.85. This scheme will have the following three sub-schemes:Pre 1974 loans written off 1974-84 Relending loans written off. 1979-84 Straight loans 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. 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. This scheme will have the following sub-schemes:Loans for productive purposes repayable over 15 years from 1979-80. Loans for semi-productive purposes repayable over 30 years from 1979-80. This scheme 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-Transfer payments from Central Government", This schemes will have the following two sub-schemes:Loan repayable annually over 25 years Loans repayable annually over 30 years This scheme will have the following four sub-schemes: Loans repayable annually over 15 years Loans repayable annually over 20 years Loans repayable annually over 25 years Loans repayable annually over 30 years This scheme 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.

103

Major Head/ Sub-Major Head 1705 External Debt Suspense 80754 Notes: (l)

Scheme Non-plan Disbursement under Direct Payment Procedure (1)

Non-plan This scheme 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 scheme under the major heads '1603 External Grant Assistance', '1702 External Debt' and other relevant major heads and minus credit to this scheme. This minus credit will be relieved when the deposit is received from the Indian importer.

104

Major Head/ Sub-Major Head 1706 Appropriation for Reduction or Avoidance of Debt 80755 80756 Notes: (1) (2)

Scheme Non-plan Sinking Funds (1) Other Appropriations (2)

Non-plan Separate sub-schemes may be opened for each loan for which sinking fund is created. Thisscheme will record appropriations from revenue for reduction or avoidance of debt other than specific appropriations for regularly Constituted Sinking Funds.

105

Major Head/ Sub-Major Head 1707 Interest Payments 01 Interest on Internal Debt

Scheme 80757 80758 80371 80372 80373 80374 80375 80376 80377 80378 Non-plan Interest on Market Loans (1) Discount on Loans (2) Interest on Treasury Bills and connected securities issued to R.B.I Interest on Special Securities issued to the R.B.I.(3) Interest on 182 Days-Treasury Bills Interest on 364-Days-Treasury Bills. Interest on Gold Bonds, 1998 Interest on 10% Relief Bonds, 1993 Discount on Zero Coupon Bonds, 1999 (4) Interest on 12.08% Government of India Compensation (Project Exports to Iraq) Bonds, 2001 Interest on Ways & Means Advances from Reserve Bank of India (5) Interest on 14 Day Treasury Bills (6). 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 Special Central Government Securities issued to NSSF against re-investment of sums received on redemption of Special Central / State Government Securities. Interest paid on Market Stabilization Scheme Deposit of

80379

80380 80381 80382

80383

80384

80385

80386

80387

106

80388

80389 80390 02 Interest on External Debt (9) 80758 80391

Money in the bank Discount allowed on Market Stabilization Scheme Deposit of Money in the bank Interest on Other Internal Debts (7) Management of Debt (8) Discount on Loans (2) 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

80392 80393

80394 80395

80396 80397 80398 80399

80400

80401 80402 80403

80404 80405 80406

80407

107

80408 80409 80410 80411 80412

80413

80414 80415 80416

80417

80418

80419

80420 80421

80422 80423 80424 80425 80426 80427 80428 80429 80430

108

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 PL480 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

80431 80432 80433 80434 80435 80436 80437 80438 80439 80440 80390 03 Interest on Small Savings, Provident Funds etc. (10) 80441 80442 80874 80875 80873 80876 80877 80448 80880 80450

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. Management of Debt (8) 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 Other Savings Deposits (11) Interest on Other Savings Certificates (11) Interest on Defined Contribution Pension Scheme (12) Interest on Loans for State/Union Territory 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

04

Interest on Loans and Advances from Central Government

80451 80452 80453 80888 80889

109

80890 80457 80458

80459

Interest on Ways and Means Advances Interest on Pre-1984-85 Loans (13) Interest on 1984-89 State Plan Loans consolidated in terms of recommendations of the 9th Finance Commission. Interest on State Plan Loans consolidated in terms of recommendations of the 12th Finance Commission. 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 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 Interest on Special Securities issued to Food Corporation of India Interest on Special Securities issued to Oil Marketing Companies (8.13 per cent Oil Marketing Companies Government of India Special Bonds, 2021) Interest on Special Bonds Issued to Fertilizers Companies Interest on SBI Right Issue 8.35% Special Bonds 2024 Miscellaneous

05

Interest on Reserve Funds

80460 80461 80462 80463 80464

06

Interest on Other Obligations

80465 80466

80467 80468

80469 80470 80471 80472

80473 80474 87998 Notes: Non-plan

110

(1)

(2) (3) (4) (5) (6) (7) (8) (9)

(10)

(11) (12)

(13)

Please refer to Note (1) below the major heads 1701/1703-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-scheme "interest on loans in course of discharge" under the scheme "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 major head "1511- Miscellaneous General Services-Other Expenditure". Separate sub-scheme may be opened for each denomination of loan. This scheme will account for interest on securities issued to R.B.I. for acquisition of special Drawing rights etc. Please see Note (1) below the major head '1701 - Internal Debt of Central Government'' and Note (19) below the major head "8702-Suspense Accounts". This scheme will account for interest on Ways & Means Advances from Reserve Bank of India booked under Major Head 1701/1703. This scheme will also include interest on the transactions relating to 13/15 days Treasury Bills. Separate sub-schemes may be opened for interest paid on internal debt relating to each autonomous or statutory organisation. Includes expenditure incurred in connection with issue of new loans and the sale of securities held in cash balance investment account. A separate sub-scheme may be opened under the various schemes 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-subscheme viz "Commitment Charges" and "Incidental expenses" may also be opened. The sub-scheme 'Incidental Expenses' would accommodate all incidental expenses including brokerages, commission etc, which do not fall under the Category of "Interest "or "Commitment charges". Separate sub-scheme may be opened under each scheme except under the scheme "Management of small savings scheme" below this sub major head corresponding to schemes in the sector "Small Savings, Provident Funds etc" in the Public Account. The schemes 'Interest on other Savings Deposits' and 'Interest on other Savings Certificates' are meant for other transactions relating to State Governments This scheme will record interest on Defined Pension Contribution Scheme for government employees of Civil Ministries, Department of Posts, Railways and Telecommunication . This scheme is intended to record the payments of interest on all Central Loans to States advanced up to 31-03-84 and outstanding as on 31-03-85.

111

18- Inter State Settlement Major Head/ Sub-Major Head 1801 Inter State Settlement 80475 80476 80477 80478 80479 80480 80481 80482 80483 80484 80485 80486 80487 80488 80981 80490 80491 81003 80493 80494 80495 80496 80497 80498 Notes: (1) Non-plan This major head will record 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. Schemes other than those provided for may be opened as and when necessary. These schemes will close to Government in the Ledger. Non-plan 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 Madhya Pradesh and Chhattisgarh Uttar Pradesh and Uttranchal Bihar and Jharkhand Scheme

112

2- Defence Services Major Head/ Sub-Major Head 2001 Defence Services- Army 00499 00500 00501 00042 00502 00503 00504 00288 00505 00290 00506 08000 80499 80500 80501 80048 80502 80503 80504 80505 80042 80006 80506 80507 80045 80508 80509 80047 80510 87999 88000 Notes: Receipts
113

Scheme Receipts Army (including Reservists) (1) Auxiliary Forces (1) Civilians (1) Receipts from Works (2) Military Farms (3) Contribution for Ex-Servicemen Contributory Health Scheme Inspection Organisations Receipts from Services and Supplies Stores (4) Receipts from Cantonments and Defence Lands and Estates Rashtriya Rifles. Other Receipts (5) Non-plan Army Personnel (including Reservists) Auxiliary Forces (6) Civilians Transportation. Military Farms Ex-Servicemen Contributory Health Scheme Inspection Organisation Stores Construction Works (7) Repairs and Maintenance (8) Rashtriya Rifles. National Cadet Corps. Acquisition of Land (9) Aircraft and Aero Engine Heavy and Medium Vehicles Other Equipment Procurement of Rolling Stock. Stock Suspense Other Expenditure (10)

(1)

(2) (a) (b) (c ) (d) (e) (3)

Receipts representing (a) balances of pay, etc. of deserters and men sentenced to long term imprisonment which are finally credited to Government (b) recoveries from officers and other ranks towards equipment and clothing lost or damaged or found deficient, and other recoveries on account of pay and allowances of Army personnel are recorded under this scheme. The scheme will record the receipts relating to M.E.S. under the following subschemes: Rents of Buildings, Furniture etc. Recoveries on account of supply of Water and Electricity. Receipts from disposal of surplus Lands, Buildings etc. Receipts from Military Engineering Services Stores. Other Receipts.

This scheme will have the following sub-schemes: (a) Sale of Dairy Products (b) Sale of Grain and Fodder (c) Other Receipts This scheme will have the following sub-schemes: A. Army Service Corps Stores Recoveries on account of sale of surplus, etc., stores, value of stores issued on payment and other miscellaneous receipts. (1) Provision (2) Grains and Fodder (3) Petrol, Oil and Lubricants (4) Coal and Firewood (5) Other Stores Total sub-scheme A B. Animals C. Army Ordnance Corps Stores Sale proceeds of surplus, etc. stores, value of stores issued on payment and other miscellaneous receipts (1) 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-scheme C

(4)

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. (5) This scheme will have the following sub-heads: (a) Contributions from Local Governments and other parties towards the cost of training their personnel. (b) Hospital Stoppages.
114

( c) Other miscellaneous receipts. Non-plan (6) This scheme will include expenditure on Territorial Army, etc. (7) This scheme will include expenditure on construction of buildings and other 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 schemes have been provided. (8) This scheme will include expenditure on repairs and maintenance of buildings 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 schemes have been provided. (9) This scheme will record expenditure on acquisition of land other than that required for work projects. (10) This scheme will include expenditure on 'Research and Development' relating to the Defence Production Department which may be shown under a distinct subscheme, if necessary.

115

Major Head/ Sub-Major Head 2002 Defence Services- Navy 00042 00288 00505 00513 08000 80204 80511 80501 80048 80512 80505 80042 80006 80513 80045 80508 80509 80047 80514 80515 88000 Notes: (1) (2)

Scheme Receipts Receipts from Works Receipts from Services and Supplies Stores Joint staff Other Receipts Non-plan Navy (1) Navy Reservists Civilians Transportation Repairs and Refits Stores Construction Works Repairs and Maintenance Joint staff Acquisition of Land (2) Aircraft and Aero Engine Heavy and Medium vehicles Other Equipment Naval Fleet Naval Dockyards/Projects. Other Expenditure

Non-plan Pay and allowances of Navy personnel are recorded under this scheme. This scheme will record expenditure on acquisition of land other than that required for work projects.

116

Major Head/ Sub-Major Head 2003 Defence Services- Air Force 00042 00288 00505 08000 80205 80516 80501 80048 80505 80042 80006 80517 80045 80508 80509 80047 88000 Notes: (1) (2)

Scheme Receipts Receipts from Works Receipts from Services and Supplies Stores Other Receipts Non-plan Air Force (1) Reserve and Auxiliary Services Civilians Transportations Stores Construction Works Repairs and Maintenance Special Projects Acquisition of Land (2) Aircraft and Aero Engine Heavy and Medium vehicles Other Equipment Other Expenditure

Non-plan Pay and allowances of Air Force personnel are recorded under this scheme. This scheme will record expenditure on acquisition of land other than that required for work projects.

117

Major Head/ Sub-Major Head 2004 Defence Services- Ordnance Factories 00295 08000 80001 80002 80005 81221 80041 80048 80049 80505 80042 80006 87999 88000 89008 89009 89010 89011 80518 Notes: (1) (2) (3)

Scheme

Receipts Sale of Surplus and obsolete Stores Other receipts Non-plan Direction and Administration Research and Development Machinery and Equipment Repairs and Maintenance of Machinery and Equipment Manufacture (1) Transportation Renewals and Replacements Stores Construction Works Repairs and Maintenance (3) Suspense Other Expenditure 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 Departments (2) Special metals and super Alloys Project

Non-plan This scheme will include manufacture expenditure like wages, other floor expenses, etc. This scheme will record the recoveries made from R&D Organisation, Inspection Organisation, M.E.S. etc. This scheme will record expenditure on Repairs and Maintenance of buildings etc. as distinct from Repairs and Maintenance of Machinery and Equipment.

118

Major Head/ Sub-Major Head 2005 Defence Services-Research and Development Organisation 01 Research and Development 08000 80002 80519 80501 80048 80505 80042 80006 80005 88000 02 Technology Development 80520 80521

Scheme

Receipts Other Receipts Non-plan Research and Development Service Personnel Civilians Transportation Stores Construction Works Repairs and Maintenance Machinery and Equipment Other Expenditure Non-plan Assistance for Prototype Development under Make Procedure Assistance to Small & Medium Enterprises for Technology Development

119

3- Social Services 31- Education Major Head/ Sub-Major Head 3101 School Education and Literacy 01 Elementary Education (7) 00296 08000 10277 20279 20280 Receipts Receipts from Tuitions and other Fees (1) Other Receipts (2) Plan National Bal Bhawan Sarva Shiksha Abhiyan (SSA) National Programme Nutritional Support to Primary Education (Midday Meal Scheme) Strengthening of Teachers Training Institutions Mahila Samakhya National Means cum Merit Scholarship Scheme The Scheme for Providing a Quality Education in Madrassas (SQEM) The Scheme for Infrastructure Development in Minority Institutions (IDMI) Non-plan Direction and Administration Other Equipment Repairs and Maintenances of Buildings Government Primary Schools Assistance to Non Government Primary Schools Assistance to Local Bodies for Primary Education Inspection Non-Formal Education Teachers and other Services Teachers Training Text Books (4) Scholarships and Incentives Examinations Scheme

20281 20283 20296 21321 21322

80001 80047 80006 80522 80021 80523 81102 80524 80525 80281 80527 80528 80529

120

80279 80280 88000 02 Secondary Education (9) 00296 08000 10301 10302 10303 10305 10306 10307 20293 20297 20298 20300 21323 21324

Sarva Shiksha Abhiyan National Programme of Mid Day Meals in Schools Other Expenditure (3) Receipts Receipts from Tuitions and other Fees (1) Other Receipts (2) Plan National Council of Educational Research and Training (NCERT) National Institute of Open Schooling (National Open School) Navodaya Vidyalayas Samiti Kendriya Vidyalayas Sangathan Central Tibetian School Society Administration Joint Indo Mongolian School National Scheme for Incentive to the Girl Child for Secondary Education Vocationalisation of Education Access and Equity Information and Communication Technology in Schools Rashtriya Madhyamik Shiksha Abhiyan (RMSA) Scheme for setting up of 6000 Model Schools at Block Level as Benchmark of Excellence Inclusive Education for the Disabled at Secondary School (IEDSS) Scheme for construction and running of Girls Hostel's for students of Secondary and Higher Secondary Schools Appointment of Language Teachers School Education Non-plan Direction and Administration Education and Training (8) Other Equipment Repairs and Maintenances of Buildings Inspection Non-formal Education

21325 21326

21327

80001 80003 80047 80006 81102 80524

121

80525 80281 80527 80528 80529 81101 80021 80523 88000 03 Adult Education 00296 08000 10285 10286 10287

Teachers and Other Services Teachers Training Text Books (4) Scholarships Examinations Government Secondary Schools Assistance to Non-Govt. Secondary Schools Assistance to Local Bodies for Secondary Education Other Expenditure (3) Receipts Receipts from Tuitions and other Fees (1) Other Receipts (2) Plan Directorate of Adult Education National Literacy Mission Authority Support to NGOs /Institutions/SRCs for Adult Education and Skill Development (Merged Schemes of NGOs, JSs, SRCs) Adult Education and Skill Development Scheme Non-plan Direction and Administration Grants to Voluntary Organisations Shramik Vidya Peeths Rural Functional Literacy Programmes Other Adult Education Programmes Other Expenditure Receipts Receipts from Tuitions and other Fees (1) Other Receipts (2) Plan Central Hindi Directorate including Dakshin Bharat Hindi Prachar Sabha Kendriya Hindi Sansthan including Propagation of Hindi Abroad Central Institute of Indian Languages including Regional Language Centres

20288

80001 80534 81103 80536 81110 88000 04 Language Development 00296 08000 10895 10897 10898

122

10900 10902 10904

10905

80001 80538 80539 80540 88000 80 General 10877 10879 10880 10888 10893

and ILPC National Council for Promotion of Sindhi Language Central Institute of Classical Tamil Rashtriya Sanskrit Sansthan including Encyclopedia of Sanskrit Dictionary and Development of Pali Language Maharishi Sandipani Rashtriya Ved Vidya Pratisthan, Ujjain Non-plan Direction and Administration Promotion of Modern Indian Languages and Literature (5) Sanskrit Education Other Languages Education (6) Other Expenditure Plan Indian Council of Historical Research (ICHR) Indian Council of Philosophical Research (ICPR) Indian Council of Social Science Research (ICSSR) Scholarship for two percent of the total students Scheme for Intellectual Property Education Research and Public Outreach UNESCO related activities including fund for establishment of Mahatma Gandhi Institute of Education for Peace and Sustainable Development Strengthening of External Academic Relations Expansion of Maison de Linde in Paris National Mission in Education through ICT Non-plan Direction and Administration Education and Training Research and Development Scholarships Examinations International Co-operation Other Expenditure

10908

10909 11328 20887

80001 80003 80002 80528 80529 80037 88000

123

Notes: (1) (2) Receipts The sub-schemes `Tuition Fees', 'Examination Fees' and 'Other Fees' may be opened under this scheme, wherever necessary. Income from Endowments and contributions from local bodies may be adjusted under a separate sub-scheme "Contribution and Income from Endowments". Non-plan The expenditure on School Lunch/ Mid Day Meal Programme will be recorded under a distinct sub-scheme this scheme. The expenditure on Text Book Committee, printing, publication and distribution of Text Books will be recorded under this scheme. This scheme will record expenditure either directly by Government or as grant for promotion of modem Indian languages including Hindi and Urdu.The expenditure on teaching of Modem Indian Languages in Government Schools and Colleges as part of wider curricula will be recorded under the relevant sub major heads/ major head viz. sub major head "01 Elementary Education", "02-Secondary Education" and major head "3102 -University and Higher Education". This scheme will record expenditure on promotion of other languages like Russian, French, Persian, German etc. The expenditure in connection with the teaching of these languages in schools and colleges will however be recorded under the relevant schemes below the sub major heads 02, 03 and major head '3102University and Higher Education' as the cases may be. This scheme will include pre-primary, primary and middle school education. This scheme will exclude teachers' training. This scheme will include pre-university education.

(3) (4) (5)

(6)

(7) (8) (9)

124

Major Head/ Sub-Major Head 3102 University and Higher Education 00296 08000 10870 10873 10874 10875 10878 10881 10882 10884 10885 10886 10894 10896 10899 10903 10910

Scheme Receipts Receipts from Tuitions and other Fees (1) Other Receipts (2) (3) Plan Association of Indian Universities DHE Assistance to Central Universities DHE Deemed Universities promoted by Central Government DHE Others DHE Indian Institute of Advance Study (IIAS) Project of History of Indian Science Philosophy and Culture (PHISPC) National Council of Rural Institute Hyderabad Educational Loan Interest Subsidy Assistance to Indira Gandhi National Open University (IGNOU) Assistance to State Open Universities DHE Grant to National Book Trust Commission for Scientific and Tech Terminology DHE National Council for Promotion of Urdu Language DHE Education in Human Values DHE National University of Educational Planning and Administration (NUEPA) Grants in aid to Auroville Management DHE Other New Schemes (i) Establishment of Tribunals (ii) Establishment of Accrediation Authority (iii) Establishment of NCHER (iv) Establishment of National Finance Corporation Setting up of Nalanda University Non-plan Direction and Administration Promotion of Modern Indian

10911 11425

11507 80001 80538

125

80020 80541 80022 81124 80527 80528 81128 81127 80545 88000 Notes: (1) (2)

Languages and Literature (2) Assistance to Universities. Government Colleges and Institutes Assistance to Non-Government Colleges and Institutes Faculty Development Programme (3) Text Books Development (4) Scholarships Institutes of Higher Learning (5) Interest subsidy on Education Loan to bright & needy students Other Languages Education (6) Other Expenditure

(3)

(2) (3) (4) (5) (6)

Receipts The sub-schemes `Tuition Fees', 'Examination Fees' and 'Other Fees' may be opened under this scheme, wherever necessary. Grants from University Grants Commission for Government Colleges may be recorded under a separate sub-scheme "Contributions from the University Grants Commission" under this scheme. Income from Endowments and contributions from local bodies may be adjusted under a separate sub-scheme "Contribution and Income from Endowments". Non-plan Please see note (5) below major head '3101'. This scheme will record expenditure on orientation courses, summer seminars etc. This scheme will record expenditure on bringing out the cheap editions of textbooks for university and higher education. This scheme will record expenditure of other Institutions of-higher learning not affiliated to any university e.g. Indian Institute of Management. Please see note (6) below major head '3101'.

126

Major Head/ Sub-Major Head 3103 Technical Education 00296 08000 10790 20915 10916 10917 10918 10919 10920 10921 10922 10923

Scheme Receipts Receipts from Tuitions and other Fees (1) Other Receipts (2) Plan New initiative in Skill Development through PPP 580 new community polytechnics Polytechnic for Disabled DHE All India Council for Technical Education (AICTE) Sant Longowal Institute of Engineering and Technology DHE IISc. Banglore (including OSC) IITs DHE(including OSC) National Institute of Technology NIT DHE (including OSC) IIMs including IIM Shillong (including OSC) North Eastern Regional Institute of Science and Technology NERIST DHE IIIT Allahabad (including OSC) IIITM Gwalior DHE (including OSC) NITTTRS DHE (including OSC) NITIE Mumbai DHE (incl. Osc) NIFFT Ranchi (including OSC) SPA New Delhi (including OSC) ISM Dhanbad DHE (including OSC) Boats including Apprenticeship Training DHE Indian Institute of Science Education and Research International Technology Cooperation DHE Indian Institute of Information Technology Design and Manufacturing Kanchipuram DHE Indian Institute of Information Technology Jabalpur DHE CIT Kokrajhar DHE Technology Education Quality Imporvement Programme

10924 10925 10926 10927 10928 10929 10930 10931 10932 10933 10934

10935 10936 10938

127

10939

10940 10941 10942 10943

10944 11329 11426 11427

20945 20947

80001 80003 80002 81102 80020 81146 80022 80547 80527 80528 80529 80548 88000 Notes: (1) (2)

Establishment of 50 centres for Training and Research in Frontier Areas DHE Setting up of new IIITs Setting up of new schools of Planning and Architecture DHE Setting up of new IITs Setting up of new National Institute of Technology(NITs) including Chaudhary Ghani Khan Institute of Engineering DHE Setting up of new IIMs Setting up of Workers Technical University Expansion and upgradation of 200 State Engineering Institutions Setting up of Indian Institute of Engineering, Science & Technology (IIEST) Womens Hostel in Polytechnics Strengthening of existing Polytechnics Non-plan Direction and Administration Education and Training Research and Development Inspection Assistance to Universities for Technical Education Technical Schools (2) Assistance to Non-Government Technical Colleges and Institutes Polytechnics (3) Text Book Promotion (4) Scholarships Examinations Engineering/Technical Colleges and Institutes (5) Other Expenditure

Receipts The sub-schemes `Tuition Fees', 'Examination Fees' and 'Other Fees' may be opened under this scheme, wherever necessary. Income from Endowments and contributions from local bodies may be adjusted under a separate sub-scheme "Contribution and Income from Endowments". Non-plan

128

(2) (3) (4) (5)

The scheme will record expenditure on schools imparting training and education in trades to pre-matric or middle school students. This scheme will record expenditure on institutions imparting education and training to post-matric students for a diploma course. See note (9) below Major head 2202. This will also include Management and Commercial Institutes.

129

32- Sports, Art and Culture Major Head/ Sub-Major Head 3201 Youth Affairs 00297 08000 11206 11207 11208 11209 11213 Scheme Receipts Receipts from Physical Education Other Receipts Plan Nehru Yuva Kendra Sangathan NYKS Rajiv Gandhi National Institute of Youth Development Youth Hostel National Youth Corps National Programme for Youth and Adolescent Development General Component Externally Aided Project UNFEA Promotion of Scouting and Guiding International Cooperation Youth Affairs National Service Scheme (NSS) Non-plan Direction and Administration Youth Welfare Programmes for Students (2) Youth Welfare Programmes for Non Students (2) Other Expenditure

11214 11216 11217 21236 80001 80549 80550 88000 Notes: (2)

Non-plan This scheme will include expenditure on organisation of Youth Camps, Youth Hostels, National Cadet Corps, National Discipline Schemes etc. which will be recorded under distinct sub-schemes.

130

Major Head/ Sub-Major Head 3202 Sports 00297 08000 11219 11220 11221 11222 11224 11225 11227 11228 11229 11230 11231 11232 11233 11234 11235 11238 11357 11381 11420 11463 21237

Scheme Receipts Receipts from Physical Education Other Receipts Plan Assistance to National Sports Federation Talent Search and Training Scheme National Sports Development Fund Lakshamibai National Institute of Physical Education Special Cash Awards including Rajiv Gandhi Khel Ratna Award Pension to Meritorious Sports Persons Sports Authority of India Promotion of sports among Disabled NDTL NADA WADA SAI Stadia Renovation All India Tennis Association Preparation of Teams Upgradation/ Creation of Venues Urban Sports Infrastructure Scheme Overlays Equipment and Furnishings of Stadia YAS Internal Security Solution for CW Games- Bandwidth Charges Incremental Infrastructure for MTNL Panchayat Yuva Krida and Khel Abhiyan (PYKKA) Non-plan Direction and Administration Physical Education (2) Sports and Games Sports Stadia Other Expenditure

80001 80297 80552 80553 88000 Notes: Non-plan

131

(2)

Expenditure on Colleges of Physical Education affiliated to Universities or not will be recorded under this scheme. Major Head/ Sub-Major Head Scheme Receipts Receipts from Cinematograph Films Rules (1) Other Receipts Plan Direction and Administration Ministry of Culture Promotion and Dissemination of Art and Culture Archaeology Archives and Archival Libraries Museums Anthropology and ethnology Indira Gandhi National Centre for the Arts Buddhist and Tibetan Studies Memorials, Centenaries and others Non-plan Direction and Administration Fine Arts Education (3) Promotion of Arts and Culture (4) Archaeology (5) Archives Public Libraries (6) Archaeological Survey (5) Museums Anthropological Survey Acquisition of Nizam's Jewellary Other Expenditure

3203 Heritage Art and Culture (1) 00300 08000 10001 10202 10203 10204 10205 10206 10208 10209 10210 80001 80554 80555 80556 80557 81156 80559 80560 80561 80562 88000 Notes: (1) (a) (b) (1) (3)

Receipts This scheme will be divided into the following sub-schemes: Collection by District Authorities Other Collections Non-plan This major head will record transactions connected with promotion of art and culture, including educational institutions imparting education on art and culture. This scheme will record expenditure on government institutions for imparting education in fine arts like Music, Drama, Art, Sculpture etc. and assistance to nongovernment institutions imparting such education.

132

(4) (5)

(6)

This scheme will include expenditure on literary awards and assistance to various Cultural Institutions functioning for promotion of Art and Culture. The scheme "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. This scheme will include expenditure on public libraries but not expenditure on libraries attached to educational institutions and departments.

133

Major Head/ Sub-Major Head 3204 Information and Publicity 01 Films (3) 01172 08000 10560 10561 10562 10563 10564 10565 10566 10567 10568 10569

Scheme

10574 80001 80003 80002 81172 80005 80034 81173 80565 80566 88000 60 Others

Receipts Receipts from Departmentally produced Films Other Receipts Plan Films Division National Film Achieves of India (NFAI) Directorate of Film Festivals (DFF) Childrens' Film Society of India (CFSI) Central Board for Film Certification (CBFC) National Film Development Corporation Film and Television Institute of India Pune (FTII) Satyajit Ray Film and Television Institute Kolkata (SRFTI) Participation in Film Market in India and Abroad Setting up of National Centre of Excellence for Animation Gaming and Special Effects IB International Channel IB Non-plan Direction and Administration Education and Training Research and Development Production of Films Machinery and Equipments Investments in Public Sector and other Undertakings Other Buildings Studios Certification of Films for Public Exhibition (4) Other Expenditure Receipts

134

00302 01175 00576 00305 08000 10547 10548 10549 10550 10551 10552 10553 10554 10555 10557 10572 10573 11331

80001 80003 81175 80568 80569 80585 80585 80572 81185 81186 80575 80576 80005 80034 80577 80578 88000 Notes:
135

Receipts from Community Radio and T.V. Sets Receipts from Advertising and Visual Publicity Receipts from Employment News Receipts from other Publications Other Receipts Plan Press Information Bureau (PIB) Publication Division Directorate of Advertising and Visual Publicity (DAVP) Indian Institute of Mass Communication (IIMC) Photo Division Directorate of Field Publicity (DFP) Song and Drama Division RR and TD Research and Reference Training Division Registrar of Newspapers for India (RNI) Construction of Soochna Bhawan Phase V Electronic Media Monitoring Centre Private FM Radio Commonwealth Games and related Programmes PIB Press Information Bureau Non-plan Direction and Administration Education and Training in Mass Communication Advertising and Visual Publicity Information Centres (2) Press Information Services Registration of Newspapers Field Publicity Song and Drama Services Photo Services Publications Community Radio and Television Employment News Machinery and Equipment Investments in Public Sector and other Undertakings Buildings Monitoring Services Other Expenditure

(2) (3) (4)

Non-plan This scheme will include general information services. This Sub-Major head will record all activities relating to Film Division, Film Institute etc. This scheme will record expenditure on Central Board of Film Certification.

136

Major Head/ Sub-Major Head 3205 Broadcasting 01 Sound Broadcasting 00579 00584 08000 10570 10575 11330

Scheme

80001 80003 80050 80579 80049 80580 81204 80582 80583 80584 80002 87999 80570 88000 02 Television 00579 00584 08000 10571 80001 80003 80050 80579 80049 80580 80581 80582 80584 80002 87999
137

Receipts Receipts from Commercial Services Receipts from Journals Other Receipts (1) Plan All India Radio IB IEC Activities for Community Radio Commonwealth Games and related Programmes Prasar Bharati Non-plan Direction and Administration Education and Training Operation and Maintenance Commercial Services Renewals and Replacements Programme Services News Services Listeners' Research External Services Journals Research and Development Suspense All India Radio Other Expenditure (2) Receipts Receipts from Commercial Services Receipts from Journals Other Receipts (1) Plan Doordarshan IB Non-plan Direction and Administration Education and Training Operation and Maintenance Commercial Services Renewals and Replacements Programme Services News Services Listeners' Research Journals Research and Development Suspense

80571 88000 80 General 80001 80003 80002 80586 80587 88000 Notes:

Television (Doordarshan). Other Expenditure (2) Non-plan Direction and Administration Education and Training Research and Development Satellite Systems Grants to Prasar Bharti Other Expenditure

Receipts (1) Receipts from commercial activities and non-commercial activities will be shown under distinct sub-schemes namely:(a) Commercial (b) Non-commercial Non-plan (1) Expenditure incurred from the Consolidated Fund of a State on Broadcasting in pursuance of any grant under Article 282 of the Constitution of India is classified in accounts in accordance with the following principles: (i) Any expenditure from the Consolidated Fund of a State which is directly connected with broadcasting services proper (e.g. by way of contribution to any Radio Station), should be classified as State expenditure on a Union subject (List I of the Seventh Schedule) and accounted for under "Other Expenditure". (ii) State expenditure on the purchase and maintenance of radio sets for village propaganda and publicity directly connected with the administration of State subject (List II of the Seventh Schedule) and not forming part of the normal programme of the broadcasting service, should be brought to account against the appropriate functional heads of account concerned in the State books. (2) This scheme will include interest on capital and contribution to Funds.

138

33- Health and Family Welfare Major Head/ Sub-Major Head 3301 Rural Health Services 01 Allopathy 00308 08000 80001 80602 80603 80604 80605 80606 88000 02 Other Systems of Medicine 00308 08000 20142 Receipts Receipts/ Contributions from Patients and others (1) Other Receipts (2) Non-plan Direction and Administration (3) Health Sub-centres Subsidiary Health Centres Primary Health Centres Community Health Centres Hospitals and Dispensaries Other Expenditure Receipts Receipts/ Contributions from Patients and others (1) Other Receipts (2) Plan Hospitals and Dispensaries (under NRHM) Non-plan Direction and Administration (4) Ayurveda Homeopathy Unani Siddha Other Systems (5) Receipts Receipts from Sale of Contraceptives Other Receipts Plan National Rural Health Mission (NRHM) Centrally Sponsored Non-plan Rural Family Welfare Services (6) Maternity and Child Health (7) Transport (8) Scheme

80001 80595 80596 80597 80598 80600 03 Family Welfare 00323 08000 20404

80615 80617 80048

139

80618 80619 80620 80621 80622 88000

Compensation Mass Education (9) Selected Area Programmes (including India population project) Reproductive and Child Health Programme (10) Other Services and Supplies (11) Other Expenditure

80 General 80601 88000 Note: (1)

Non-plan Health Statistics & Evaluation Other Expenditure

(2) (i) (ii) (iii) (iv) (v) (vi) (3)

(4)

(5) (6) (i) (ii) (7)

Receipts This scheme will include the recoveries from patients for accommodation, supply of medicines, bacteriological and other tests, supply of blood and other services rendered. This scheme will be divided into following sub-schemes: Bacteriological Laboratory Receipts Sale of Blood to Institutions, etc. other than In-patients Sale of dead stock, waste paper and other items the cost of which was met from office expenses. Leave Salary Contributions Income from Endowments Other Items Non-plan This scheme will record expenditure of the directorates and other offices which are functioning exclusively for 'Rural Health Service-Allopathy'. The expenditure of the directorates and offices which are functioning commonly for `Rural Health Service-Allopathy' and `Urban Health Service-Allopathy' will be recorded under the major head `3302-Urban Health Service-Allopathy'. This scheme will record expenditure of the directorates and other offices which are functioning exclusively for 'Rural Health Service-Other Systems of Medicines (AYUSH)'. The expenditure of the directorates and offices which are functioning commonly for `Rural Health Service-Other System of Medicines' and `Urban Health Service-Other Systems of Medicines' will be recorded under the major head `3302-Urban Health Service-Other Systems of Medicines'. This will also include Yoga. This scheme will have the following sub-schemes: Village Health Guides Post Partam Centres This scheme will include expenditure on (i) immunisation of infants and preschool 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.
140

(8)

(9) (i) (ii) (iii) (10) (i) (ii) (11) (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) (i) (ii) (iii) (iv) (v)

This scheme 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. This scheme will cover expenditure on Mass education programme including orientation camps Mass mailing schemes Audio visual equipment and also expenditure incurred by the Ministry of Information and Broadcasting. This scheme will be divided into two sub-schemes: National component District/sub-Project component This will cover expenditure under the items: State Sector Sterility Centres and Helpers Scheme Supply of surgical equipment to Rural Family Welfare Centres Maintenance of beds and static sterilisation units Conventional contraceptives Post Partam Centres Supply of surgical equipment to selected hospitals Construction of sterilisation theatres Selected Area Programme Intensive District Programme Establishment of additional beds Central Sector Expenditure on Family Welfare in Railways, P & T and Defence Nirodh Schemes Central Family Welfare Corps Doctors Awards Vehicles etc.

141

Major Head/ Sub-Major Head 3302 Urban Health Services 01 Allopathy 00315 00588 00589 00590 00591 08000 10393

Scheme

80001 80588 80589 80590 80591 80592 80593 80594 88000 02 Other Systems of Medicine 00315 00588 00589 00590 00591 08000 10127 10128 10129
142

Receipts Receipts from Patients for Hospital and Dispensary Services (1) Receipts from Employees State Insurance Scheme Contribution for Central Government Health Scheme Receipts from Medical Store Depots (2) Receipts from Drug Manufacture (3) Other Receipts (4) Plan Oversight Committee, Department of Health and Family Welfare Non-plan Direction and Administration Employees State Insurance Scheme (6) Central Government Health Scheme Medical Stores Depots (7) Departmental Drug Manufacture (8) School Health Scheme Hospital and Dispensaries (9) Other Health Schemes Other Expenditure Receipts Receipts from Patients for Hospital and Dispensary Services (1) Receipts from Employees State Insurance Scheme Contribution for Central Government Health Scheme Receipts of Medical Store Depots (2) Receipts from Drug Manufacture (3) Other Receipts (4) Plan Strengthening of Department of AYUSH Statutory Institutions Hospitals and Dispensaries

10131

10132 10135 10137 10138 10139 10140

20144 20145 80001 80595 80596 80597 80598 80600 03 Family Welfare 00323 08000 80001 80003 80002 80616 80617 80048 80618 80619 80620 80621 80026 80034 80622 88000

Information Education and Communications, Department of AYUSH AYUSH and Public Health Medicinal Plants Cataloguing Digitization of Manuscripts and AYUSH IT Network International Cooperation AYUSH Development of AYUSH Industry Funding of NGOs engaged in Local Health Traditions Midwifery Practices etc. under AYUSH Public private partnership for setting up of Speciality Clinics/ IPDs National Mission on Medicinal Plants Non-plan Direction and Administration Ayurveda Homeopathy Unani Siddha Other Systems (10) Receipts Receipts from Sale of Contraceptives Other Receipts Non-plan Direction and Administration (11) Education and Training (12) Research and Evaluation (12) Urban Family Welfare Services (13) Maternity and Child Health (14) Transport (15) Compensation Mass Education (16) Selected Area Programmes (including India population project) Reproductive and Child Health Programme (17) Assistance to Public Sector and other Undertakings Investment in Public Sector and other Undertakings Other Services and Supplies (18) Other Expenditure

143

80 General 00320 08000 80601 80034 88000 Notes: (1)

Receipts Fees for issue of Certificates under WHO-GMP Scheme Other Receipts (5) Non-plan Health Statistics & Evaluation Investments in Public Sector and other Undertakings Other Expenditure

(2)

(3) (4) (i) (ii) (iii) (iv) (v)

Receipts This scheme will include the recoveries from patients for accommodation, supply of medicines, bacteriological and other tests, supply of blood and other services rendered. This scheme will record sale proceeds of medicines, drugs, medical instruments and equipment etc. which are purchased by debit to the Major Head "3302-Urban Health Services Medical Stores Depots". This scheme will include receipts from departmentally run drug manufacturing concerns. Distinct sub-schemes may be opened for each concern. This scheme will be divided into following sub-schemes: Bacteriological Laboratory Receipts. Sale of Blood to Institutions etc. other than In-patients. Sale of dead stock, waste paper and other items the cost of which was met from office expenses. Leave Salary Contributions. Income from Endowments.

(vi) Other Items. (5) This scheme will include income from endowments. Non-plan (6) This scheme will record expenditure incurred in hospitals, dispensaries etc, in connection with Employees' State Insurance Scheme. (7) This scheme 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-scheme if the Medical Stores Depots charge for the supplies made to hospitals, dispensaries etc. If the Depots are intended to function as a central procurement and stocking agency and do not charge for supplies, the transactions on account of the purchase of medicines etc. may be recorded under the scheme Hospital and Dispensaries and the expenditure on the establishment of Medical Stores Depot may alone be recorded under this scheme. (8) This scheme will include expenditure on departmental manufacture of common pharmaceutical preparations. (9) This scheme will record expenditure on medical relief provided to general public through hospitals, dispensaries, primary health centres etc. (10) This will also include Yoga. (11) This scheme will record expenditure of (i) State Level Organisation (ii) City
144

(i) (ii) (iii) (12) (i) (ii) (iii) (iv) (v)

(i) (ii) (iii) (iv) (v) (vi) Experimental Projects. (13) This scheme will include expenditure on Post Partam Centres. (14) This scheme will include expenditure on (i) immunisation of infants and preschool 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. (15) This scheme 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. This scheme will cover expenditure on (16) (i) Mass education programme including orientation camps (ii) Mass mailing schemes (iii) Audio visual equipment and also expenditure incurred by the Ministry of Information and Broadcasting. (17) This scheme will be divided into two sub-schemes: (i) National component (ii) District/sub-Project component (18) This will cover expenditure under the items: State Sector (i) Sterility Centres and Helpers Scheme (ii) Supply of surgical equipment to Urban Family Welfare Centres (iii) Maintenance of beds and static sterilisation units (iv) Conventional contraceptives (v) Post Partam Centres

Family Welfare Bureaus, and District Family Welfare Bureaus in the States. In the Centre the expenditure on the following items will be recorded under this scheme:Technical Wing at Headquarters. Regional Health Offices and Other Offices. This scheme will include the following items:State sector Regional Family Welfare Centres in States Training of A.N.M.S and Dais and Local Health visitors; Training of personnel through I.M.A., Homoeopathic and I.S.M. Practitioners; Teaching of Family Welfare in medical colleges and Demographic Research Centre. Central sector Central Family Welfare Field units; Training of personnel through I.M.A.; Stipends to medical students; Family Welfare Training Centres; Expenditure on L.S.M. and Homoeopathy and

145

(vi) (vii) (viii) (ix) (x) (i) (ii) (iii) (iv) (v)

Supply of surgical equipment to selected hospitals Construction of sterilisation theatres Selected Area Programme Intensive District Programme Establishment of additional beds Central Sector Expenditure on Family Welfare in Railways, P & T and Defence Nirodh Schemes Central Family Welfare Corps Doctors Awards Vehicles etc.

146

Major Head/ Sub-Major Head 3303 Public Health 00610 00001 00611 00002 08000 10394 10395 10396

Scheme Receipts Receipts from Sale of Sera/Vaccine Receipts from Fees, Fines and Forfeitures (1) Receipts from Public Health Laboratories Receipts from Services and Service Fees Other Receipts Plan Strengthening of the Institutes for Control of Communicable Diseases Strengthening of Hospitals and Dispensaries Strengthening of Institutions for Medical Education Training and Research System strengthening including Emergency Medical Relief Disaster Management Forward linkages to NRHM new initiatives in NE National Centre for Disease Control Advisory Board for Standards HAFW Programme for Blood and Blood Products National Rural Health Mission (NRHM) Centrally Sponsored National AIDS Control Programme including S T D control National Cancer Control Programme Tobacco Control National Mental Health Programme Assistance to State for Capacity Building in Trauma Care E -health including Telemedicine National Programme for Prevention and Control of Diabetes, Cardiovascular Disease and Stroke Health care for the Elderly District Hospitals Human Resources for Health National Urban Health Mission Sports Medicine

10397

10399 10400 10401 10402 20404 20405 20406 20407 20408 20409 20411 20412

20413 20414 20415 20416 20417

147

20418 20419 20420 20421 20422 20423 20424 20425 80001 80003 80607 80608 80609 80610 80611 80612 80613 80614 88000 Notes: (1)

Deafness Leptospirosis Control Control of Human Rabies Medical Rehabilitation Organ Transplant Oral Health Fluorosis Department of Health Research Non-plan Direction and Administration (1) Education and Training Prevention and Control of Diseases (2) Prevention of Food Adulteration Drug Control Manufacture of Sera/Vaccine (3) Public Health Laboratories (4) Public Health Education Public Health Publicity Other Systems (5) Other Expenditure

(1) (2) (3) (4) (5)

Receipts This will include Licence Fees, Fines etc. under Drug Control Acts and Prevention of Food Adulteration Acts etc. realised by Public Health authorities. Non-plan This scheme will include expenditure on Port Health Establishment including Airport Organisation. Prevention and control of each major disease like Cholera, Leprosy, Malaria, Filaria etc, should be recorded under distinct sub-scheme. This scheme will include expenditure on Pasteur Institute. This scheme will include expenditure on Chemical Examiner. This scheme will also include Yoga.

148

Major Head/ Sub-Major Head 3304 Medical Education, Training and Research (1) 00595 00596 00597 00598 00599 00600 08000 10130 10133 10134 10136

Scheme

10398 10403 20141 20143 80595 80596 80597 80598 80599 80600 Notes: (1)

Receipts Receipts from Ayurveda Institutes Receipts from Homeopathy Institutes Receipts from Unani Institutes Receipts from Siddha Institutes Receipts from Allopathy Institutes Receipts from Institutes of Other Systems Other Receipts Plan Strengthening of Pharmacopeial Laboratories Educational Institutions Research Councils HRD Training Programme Fellowship Exposure Visit Upgradation of Skills etc. Pradhan Mantri Swasthya Suraksha Yojana Redevelopment of Hospitals Institutions Development of Institutions Drugs Quality Control Non-plan Ayurveda (1) Homeopathy (1) Unani(1) Siddha (1) Allopathy (1) Other Systems (1) (2)

(i) (ii) (iii) (iv)

Non-plan This 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 major heads 3301- Rural Health Services or 3302- Urban Health Services as the case may be. This schemes under this major head will be divided into the following subschemes:Education (including education in pharmacy) Training Research and Evaluation Other Expenditure
149

(2)

This scheme will also include Yoga. 34- Social Welfare Major Head/ Sub-Major Head Scheme Receipts Receipts from Welfare Programmes of Scheduled Castes Other Receipts (1) Plan Welfare of SC ST job seekers through coaching guidance and vocational training and introduction of new courses in existing CGSS and establishment of new CGSS in States not covered so far Special Central Assistance to Scheduled Castes Sub Plan Rajiv Gandhi National Fellowship for SCs SJE Top Class Education for SCs SJE Dr Ambedkar Foundation SJE Self Employment Scheme for Rehabilitation of Manual Scavengers SJE National Overseas Scholarships for SCs SJE Merit - cum - Means Scholarship for Professional and Technical Courses Post-Matric Scholarship and Book Banks for SCs students Pre- Matric Scholarship for Children of those engaged in Unclean Occupations Hostels for SC and OBC boys Scheduled Castes Development Corporations Free coaching for SCs and OBCs Upgradation of merit of SC/ST students Implementation of Protection of Civil Rights Act, 1955 and Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act ,1989 Pradhan Mantri Adrash Gram Yojana Non-plan

3401 Welfare of Scheduled Castes 00324 08000 10586

10958 10961 10962 10963 10964

10965 20639 20979 20980

20981 20982 20983 20984 20985

21433

150

80001 80623 80026 80034 80003 80624 80536 80626

Direction and Administration Economic Development Assistance to Public Sector and other Undertakings Investments in Public Sector and other Undertakings Education and Training Health Housing (2) Special Central Assistance for Scheduled Castes Component Plan

Notes: (1) This scheme includes receipts on account of Public Exhibitions and Fairs and recovery towards the cost of administration of Religious and Charitable Endowments Acts. Non-plan (2) This Scheme will include provision of house site to landless members of Scheduled Castes

151

Major Head/ Sub-Major Head 3402 Welfare of Scheduled Tribes 00325 08000 11107 11108 11109 11110 11111

Scheme Receipts Receipts from Welfare Programmes of Scheduled Tribes Other Receipts (1) Plan Grant in aid to NGOs for coaching ST students for competitive exams Vocational training centre in Tribal Areas Educational Complexes in Low Literacy Pockets Market Development of Tribal Products Produce State Tribal Development Cooperative Corporations for Minor Forest Produce Development of Primitive Tribal Groups Support to National State Scheduled Tribes Finance and Development Corporations Rajiv Gandhi Fellowship for ST students Scheme of Institute of Excellence Top Class Institute National Overseas Scholarship Scheme Scheme of PMS, Book Banks and upgradation of merit of ST students Schemes of Hostels for ST Girls and Boys Establishment of ASHRAM SCHOOLS IN TSP AREAS Scheme for Educational and Economic Development of Denotified and Nomadic Tribes (DNTs) Non-plan Direction and Administration Economic Development Assistance to Public Sector and other Undertakings Investments in Public Sector and other Undertakings Education and Training

11112 11113

11115 11117 11118 21119 21120 21121 21350

80001 80623 80026 80034 80003

152

80624 80536 80626 88000 Notes: (1)

Health Housing (2) Special Central Assistance for Tribal sub-Plan Other Expenditure

(2)

Receipts This scheme includes receipts on account of Public Exhibitions and Fairs and recovery towards the cost of administration of Religious and Charitable Endowments Acts. Non-plan This scheme will include provision of house site to landless members of Scheduled Tribes.

153

Major Head/ Sub-Major Head 3403 Welfare of Other Backward Classes 00326 08000 20986 20987 80001 80623 80026 80034 80003 80624 80536 88000 Notes: (1)

Scheme

Receipts Receipts from Welfare Programmes of Backward Classes Other Receipts (1) Plan Post- Matric Scholarship for OBCs Pre - Matric Scholarship for OBCs Non-plan Direction and Administration Economic Development Assistance to Public Sector and other Undertakings Investments in Public Sector and other Undertakings Education and Training Health Housing(2) Other Expenditure

(2)

Receipts This scheme includes receipts on account of Public Exhibitions and Fairs and recovery towards the cost of administration of Religious and Charitable Endowments Acts. Non-plan This scheme will include provision of house site to landless members of Economically Backward Classes.

154

Major Head/ Sub-Major Head 3404 Welfare of Minorities 00327 08000 10634 10635 10636 10637

Scheme Receipts Receipts from Welfare Programmes of Minorities Other Receipts (1) Plan Grant in Aid to Maulana Azad Education Foundation National Minorities Development and Finance Corporation Free Coaching and Allied Scheme for Minorities MA Research Studies Monitoring and Evaluation of Development Schemes for Minorities including Publicity MA Grant in Aid to TATE channelising agencies engaged for implementation in NMDFC Programme Maulana Azad National Fellowship for Minority Students Computerisation of records of State Waqf Boards Scheme for Leadership Development of Minority Women Interest Subsidy on Educational Loans for Overseas Studies Promotional Activities for Linguistic Minorities Scheme for containing Population Decline of Small Minorities Multi Sectoral Development Programme for Minorities in selected Minority concentration Districts Pre- Matric Scholarships for Minorities Post- Matric Scholarships for Minorities Strengthening of the State Waqf Boards Non-plan Direction and Administration Economic Development Assistance to Public Sector and other Undertakings Investments in Public Sector and

10638

11338 11339 11340 11472 11473 11474 20640

20641 20642 21504

80001 80623 80026 80034

155

80003 80624 80536 88000 Notes: (1)

other Undertakings Education and Training Health Housing(2) Other Expenditure

(2)

Receipts This scheme includes receipts on account of Public Exhibitions and Fairs and recovery towards the cost of administration of Religious and Charitable Endowments Acts. Non-plan This scheme will include provision of house site to landless members of Minorities.

156

Major Head/ Sub-Major Head 3405 Social Security and Welfare 01 Rehabilitation (1) 00627 00635

Scheme

00637 08000 10585

80001 80627 80628 80629 80630 80631 80632 80633 80634 80635 80636 80637 88000 02 Social Welfare (7) 10967 10968

Receipts Receipts from Dandakaranaya Development Scheme Receipts from Relief and Rehabilitation of Displaced persons and Repatriates Receipts from other Rehabilitation Schemes Other Receipts Plan Continuation and Setting up of New Vocational Rehabilitation Centres for Handicapped Persons including Skill Training Workshops and Rural Rehabilitation Extension Centres Non-plan Direction and Administration 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 Rehabilitation of repatriates from other countries Other Relief Measures (2) Other Rehabilitation Schemes Other Expenditure Plan National Scheme for Funding to National Institute SJE Artificial Limbs Manufacturing Corporations Kanpur SJE

157

10969

10970

10971 10972 10973 10974 10975

Scheme of Assistance to Disabled Persons for Purchase Fitting of Aids and Appliances SJE Schemes arising out of the implementation of the person with disabilities SJE Deen Dayal Disabled Rehabilitation Scheme SJE Rehabilitation Council of India SJE National Handicapped Finance and Development Corporation Indian Spinal Injury Centre SJE Voluntary Organisation for providing Social Defence Services including Prevention of Alcoholism and Drug Abuse SJE Panchayati Raj Institutions Voluntary Organizations Self Help Groups for Programmes related to Aged SJE Employment of Physically Challenged SJE Financial Assistance to Women with Disability to look after their children after birth SJE RGN Creche Scheme National Social Assistance Programme including Anapurna (NSAP) Non-plan Direction and Administration Welfare of Handicapped 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

10976

10977 10978

11177 31365

80001 80789 80638 80639 80640 80534 80641

80642

158

80026 80854 88000 03 National Social Assistance Programme 80644 80645 80646 04 Debt Relief for Farmers 80647 60 Other Social Security and Welfare Programmes 00331 00332 08000 80648

Assistance to Public Sector and Other Undertakings Other Programmes Other Expenditure

Non-plan National Old Age Pension Scheme. National Family Benefit Scheme. National Maternity Benefit Scheme. Non-plan Debt Relief/Waiver of Agricultural Loans Receipts Receipts from Government Employees Insurance Scheme (1) Receipts from Correctional Homes Other Receipts Non-plan 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 schemeGovernment P.F. Government Employees Insurance Scheme (4) Contributions to Solatiul Fund Swatantrata Sainik Samman Pension Scheme Other Insurance Schemes (5) Governments contribution towards waiver of interest payable by farmers in debt stressed States of Andhra Pradesh, Karnataka, Kerala and Maharashtra Other Programmes (6) Other Expenditure

80649 80650 80651 80652 80653 80654 80655 80656

80854 88000 Notes:

Receipts (1) This scheme will have distinct sub-schemes for Central Government and each of the State / Union Territory Government to record transactions connected with the
159

(1) (4)

(5) (6)

(7)

"Government Employees Insurance Scheme" in vogue in central and other State Government including Union Territory Governments. Non-plan The expenditure on relief and rehabilitation of persons displaced as a result of natural calamities will be recorded under major head Natural Calamities". This scheme will have distinct sub-schemes 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. This scheme will include management expenditure of Life and other Insurance Schemes run by State Governments. This scheme will include expenditure on District Soldiers', Sailors' and Airmen's Welfare Boards, Legal Aid Committees, relief to persons affected by riots, exgratia 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-scheme "Payment from Compassionate Funds." The grants given to Central Social Welfare Board and other Bodies should be recorded under the various schemes provided under this sub-major head, if the purpose of the grants is distinguishable.

160

Major Head/ Sub-Major Head 3406 Women's Welfare 00333 08000 11184

Scheme Receipts Receipts from Women's Welfare Programmes Other Receipts Plan Conditional Cash Transfer Scheme for the Girl Child with Insurance Cover Working Women Hostel (WWH) Step support to Training and Employment Programme for Women Ncw National Commission for Women Rashtriya Mahila Kosh (RMK) SWADHAR Comprehensive Scheme for Combating Trafficking Relief to and Rehabilitation of Rape Victims Gender Budgeting and Gender Ddisaggregated Data GIA to CSWB GIA for Research Publication and Monitoring GIA for Innovative Work on Women and Child Development Information Mass Media and Publication Information Technology WCD Priyadarshini Scheme National Mission for Empowerment of Women WCD Rajiv Gandhi Scheme for Empowerment of Adoloscent Girls Indira Gandhi Matritva Sahyog Yojana (IGMSY)-CMB Scheme Non-plan Women's Welfare

11185 11186 11187 11188 11189 11190 11191 11192 11193 11194 11195 11196 11197 11204 11378 21379 21380

80657

161

Major Head/ Sub-Major Head 3407 Child Welfare 00334 08000 11178

Scheme Receipts Receipts from Child Welfare Programmes Other Receipts Plan National Institute of Public Cooperation and Child Development (NIPEED) National Commission for Protection of Child Rights (NEPER) Scheme for the Welfare of Working Children in need of Care and Protection Central Adoption Resource Agency (CARA) World Bank ICDS- for Project Integrated Child Development Services (ICDS) Integrated Child Protection Scheme (ICPS) Swayamsidha -Phase II Non-plan Child Welfare

11179 11182

11183 11462 21199 21201 21203 80658

162

Major Head/ Sub-Major Head 3408 Other Social Services 00335 08000 10207 10244 10245 10558 10559 10912

Scheme Receipts Receipts from Other Social Services Other Receipts Plan Public Libraries Advocacy and Publicity Capacity Building and Technical Assistance Economic Analysis of Growth Initiatives Training for HRD Measures towards IT Applications inclusive 50 lakh for strengthening of Statistical System GIA to Research Training Information and Miscellaneous SJE Advertisement and Publicity Home Affairs National Film Heritage Mission Research Information and Mass Education, Tribal Festivals and others Non-plan Donations for Charitable purposes Administration of Religious and Charitable Endowments Acts Upkeep of Shrines, Temples etc. Other Expenditure

10960 11316 11428 21122

80659 80660 80661 88000

163

Major Head/ Sub-Major Head 3409 Nutrition 01 Production of Nutritious Foods and Beverages 00664 08000 80662 80663 80026 80034 88000 02 Distribution of Nutritious Foods and Beverages 80664 80665 88000 80 General 11198 11202 80001 80002 80666 80667 80668

Scheme

Receipts Receipts from Nutrition Programmes Other Receipts Non-plan Production of Nutritious Beverages Fortifications of Foods Assistance to Public Sector and Other Undertakings Investment in Public Sector and Other Undertakings Other Expenditure

Non-plan Special Nutrition programmes Mid-day Meals Other Expenditure Plan Nutrition Education Scheme FNB National Nutrition Mission (NNM) Non-plan Direction and Administration Research & Development Diet Surveys and Nutrition Planning Nutrition Education and Extension Statistics and Evaluation

164

Major Head/ Sub-Major Head 3410 Natural Calamities 01 Drought 31406

Scheme

80669 80670 80671 80672 80673 80674 88000 89012

89013

Plan ACA for Drought Mitigation In Bundelkhand Region Non-plan Gratuitous Relief (2) Drinking Water Supply Special Nutrition Supply of Fodder Veterinary Care Public Health Other Expenditure Deduct-Amount met from Natural Calamities unspent Margin Money Fund. Deduct-Amount met from the Famine Relief Fund Non-plan Gratuitous Relief (2) Drinking Water Supply Supply of Fodder 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

02 Floods, Cyclones etc. 80669 80670 80672 80673 80675 80676 80677 80678

80679

80680 80681 80682 80683

165

80684 80685 80686 80687

80688

80689 80690 80691 80030 80523 80674 03 Unspent Margin Money Fund 80007

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 Equipment Assistance to Owners of Salt Works Afforestation Repairs and Restoration of damaged Irrigation and Flood Control Works Assistance to non-Government Bodies / Institutions Assistance to Local Bodies Public Health Non-plan Transfers to Reserve Funds and Deposit Accounts Non-plan Transfers to Reserve Funds and Deposit Accounts Non-plan Transfer to Reserve Funds and Deposit Accounts Deduct - Amount met from Calamity Relief Fund. Non-plan Gratuitous Relief (2) Drinking Water Supply Supply of Fodder 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

04 Famine Relief Fund 80007

05 Calamity Relief Fund 80007 89014

06 Earthquake 80669 80670 80672 80673 80675 80676 80677

166

80678

80679

80680 80681 80682 80683 80684 80685 80686 80687

80688

80689 80690 80691 80674 89014

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 Equipment Assistance to Owners of Salt Works Afforestation Repairs and Restoration of damaged Irrigation and Flood Control Works Public Health Deduct- Amount met from Calamity Relief Fund Plan Scheme of NDMA & NDRF EAP Component of Cyclone Risk Mitigation Scheme Non-plan Direction and Administration Centre for Training in Disaster Preparedness Management of Natural Disasters, Contingency Plans in Disaster Prone Areas Assistance to States from National Calamity Contingency Fund Grants/ Loans as advance Plan

80 General 11317 11318

80001 80841 80693

80010 80694
167

88000 Notes: (1)

Assistance to State/UT Governments for relief on account of Natural Calamities (4) Other Expenditure (3)

(2) (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (3) (4)

Non-plan 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. This will be sub-divided into:Cash doles Food and clothing Housing Educational Concessions Supply of medicines Supply of seeds, fertilizers and Agricultural implements Supply of fodder Other items This scheme will record expenditure on prevention of cattle epidemic and other miscellaneous expenditure not identifiable with other sub-major/schemes. Grants as advance plan Assistance for drought relief will be adjusted under a distinct sub-scheme "Drought Relief".

168

4- Economic Services 41- Agriculture and Allied Services Major Head/ Sub-Major Head 4101 Crop Husbandry 01 Administration and Services 00696 00697 00698 00700 00701 00342 00708 00705 Receipts Receipts from Seeds Receipts from Agricultural Farms Receipts from sale of Manures and Fertilizers Receipts from Plant Protection Services (1) Receipts from Commercial Crops Receipts from grants from Indian Council of Agricultural Research Receipts from Horticulture and Vegetable Crops Receipts from sale, hire and services of Agricultural Implements and Machinery including Tractors Other Receipts Plan Agriculture Census Improvement of Agricultural Statistics Technology Mission on Jute Tree Borne Oilseeds and Bio diesel National Horticulture Board Coconut Development Board including Technology Mission on Coconut National Project on Promotion of Organic Farming Implementation of PVP Legislation Development and Strengthening of Infrastructure Facilities for Production and Distribution of Quality Seeds Strengthening and Modernisation of Pest Management in Country Strengthening and Modernisation of Plant Quarantine Facilities in India Monitoring of Pesticide Residues at National Level Scheme

08000 10201 10002 10003 10004 10005 10006

11334 10011 10013

10014 10015 10016

169

10017 10019 10021 10024 10025 10026 10027 10028

10034

10035

10037 11368 11407 11408 11409 11510 20041 20043

20044

20045 20046 20047 20048 20049 20050

170

Post Harvest Technology and Management National Rainfed Area Authority National Agricultural Insurance Scheme Extension Support to Central Institutes of DOE Agri Clinics / Agri Business Centres Mass Media use in Agriculture Extension Studies in Agricultural Economic Policy and Development Forecasting Agricultural output using Space Agro Meteorology and Land Based Observation Fasal Strengthening of IT Apparatus in Agriculture & Cooperation(Hq) including Early Warning System Capacity Building to enhance Competitiveness of Indian Agriculture Strengthening of Farm Machinery Training and Testing Institutes Replanting and Rejuvenation of Coconut Garden National Scheme of Plant Health Management (NIPHM) Grant to CDB for Coconut Palm Insurance Scheme Weather Based Crop Insurance Implementation of Global Plan of Action-Externally Aided Project Technology Mission on Cotton (TMC) Integrated Oil seeds, Oil palm, Pluses and Maize Development (ISOPOM) Technology Mission on Horticulture for North Eastern Region including Sikkim, Uttrakhand, H.P. and J&K Micro Irrigation National Bamboo Mission Technology and Trade National Horticulture Mission Support to State Extension Services Macro Management of Agriculture Scheme (MMA) National Food Security Mission

20051 21369 30052 30053 80001 80695 80696 80697 80698 80699 80700 80701 80003 80702 80703 80704 80705 80706 80707 80708 80709

80710 80037 80034 88000 50 Research and Education 00345 00346 00347 08000 10085 10708 10705
171

Rainfed Area Development Programmes National Project on Management of Soil Health & Fertility Control of Shifting Cultivation Rashtriya Krishi Vikas Yojana Non-plan Direction and Administration Food Grain Crops Seeds and Seed Farms Agricultural Farms (2) Manures and Fertilisers Import of Fertilizers Plant Protection Commercial Crops (3) Education and Training (4) Crop Insurance Agricultural Economics and Statistics Development of Pulses Agricultural Engineering (5) Development of Oil Seeds Scheme of Small/Marginal Farmers and Agricultural Labour Horticulture and Vegetable Crops (6) Issue of Special Bonds to Fertilizers Companies as compensation towards Fertilizer Subsidy Assistance to Farming Cooperation International Co-operation Investment in Public Sector and Other Undertakings Other Expenditure Receipts Receipts from Training Receipts from Agriculture Research Stations, Orchards etc. Receipts from Agricultural Education. Other Receipts Plan Crop Science Horticulture Agricultural Engineering

10703 10092 10093 10094 10095 10098 11270

80001 80002 80711 80018 80003 80085 80086 81270

80092

80093

80091

80088

88000 80 General 80001 80002 80718 80711 80018 80003

Economics Statistics and Management Agricultural Extension Agricultural Education Central Agricultural University Department of Agricultural Research and Education National Agricultural Innovative Project ICAR HQrs. Admn including ASRB Intellectual Property Rights Management Non-plan Direction and Administration Research and Development Assistance to other Institutions Assistance to I.C.A.R Education and Training Crop Science Institutes Research and Education Schemes-Grant Horticulture Institutes Research and Education Schemes-Grant I.C.A.R. Head Quarter Admn. including A.S.R.B & Direcorate of Information-Grant Agricultural Extension Institutes, Research & Education SchemesGrant Agricultural Education Institutes, Research & Education SchemesGrant Agricultural Economics& Statistics Institutes, Research & Education Schemes-Grant Agricultural Engineering Institutes, Research and Education SchemesGrant Other Expenditure Non-plan Direction and Administration Research and Development Statistics Assistance to other Institutions Assistance to I.C.A.R. Education and Training

172

88000 Note:

Other Expenditure

Receipts (1) It will also include receipts on account of fumigation of cotton. Non-plan (2) This scheme will include expenditure on Commercial Farms and Experimental Farms. (3) Expenditure on development of each type of commercial crop will be recorded under distinct sub-schemes. Thus there will be distinct sub-schemes for Jute, Cotton, Sugarcane, Potato, Tobacco, Coconut, Cashew, Arecanut, Pepper, Cardamom etc. (4) This scheme will record expenditure on information, publicity demonstration, farmers' training and education. (5) This scheme will include expenditure on agency for the hire and servicing of agricultural machinery and implements including tractors. (6) This minor head will include expenditure on schemes relating to fruits, vegetables, Nurseries, Kitchen gardens and Orchards. The 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 'Forestry'.

173

Major Head/ Sub-Major Head 4102 Soil and Water Conservation 01 Administration and Services 00720 08000 10038 80001 80719 80720 80721 80003 88000 50 Research and Education 00345 00346 00347 08000 11271

Scheme

Receipts Receipts from Soil and Water Conservation Services Other Receipts Plan All India Soil and Land Use Survey Non-plan Direction and Administration Soil Survey and Testing Soil Conservation (1) (2) Land Reclamation and Development Education and Training Other Expenditure Receipts Receipts from Training Receipts from Agriculture Research Stations, Orchards etc. Receipts from Agricultural Education Other Receipts Plan Other Natural Resource Management Institutes including Agroforestry Research Soil and Water Conservation Research Institute Climate Resilient Agriculture Initiative Non-plan

11272 11410

80 General 80001 80002 80711 80018 80003 81272

81271

Direction and Administration Research and Development Assistance to other Institutions Assistance to I.C.A.R. Education and Training Central Soil and Water Conservation Institutes, Research and Education Schemes-Grant Other Natural Resources management Isstt. Research and

174

88000 Note: (1)

Education Schemes including AgroForestry Research & Education Schemes-Grant Other Expenditure

(2)

Non-plan This scheme 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 scheme will include a sub-head "Water Conservation'.

175

Major Head/ Sub-Major Head 4103 Animal Husbandry 01 Administration and Services 00723 00724 00725 00726 00728 00727 00342 00002 08000 10059 10060 10062 10064 10066 10726 10068 10069 10070 10083

Scheme

10084

11273 11274 11275 11276

176

Receipts 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 Receipts from grants from Indian Council of Agricultural Research Receipts from Services and Service Fees (1) Other Receipts Plan Livestock Census Integrated Sample Survey Central Sheep Breeding Farm Hissar Central Poultry Development Organisation Integrated Development of Small Ruminant and Rabbits Piggery Development Salvaging and Rearing of Male Buffalo Calves Poultry Venture Capital Fund Food Safety and Traceability Special Livestock Sector and Fisheries Package for the Suicide Prone Districts in the States of Andra Pradesh, Maharashtra, Karnataka and Kerala Externally Aided Project Preparedness Control and Containment of Avian Influenza Central Cattle Breeding Farms Central Frozen Semen Production and Training Institute Central Herd Registration Scheme Central/ Regional Disease Diagnostic

11277 11278 11370 11371 11372 11373 20056 20058 21280 21281 21282 21283 21284 21285 21286 21287 21288 21289 21290 21291 21292 21293 21294 21413

80001 80722

Laboratory National Veterinary Biological Products Quality Control Centre Animal Quarantine and Certification Services Central Poultry Performance Testing Centre Central Fodder Seed Production Farm Regional Stations for Forage Production and Demonstration Minikit Testing on Fodder Crops Livestock Insurance Livestock Extension and Delivery Services National Project for Cattle and Buffalo Breeding Assistance to State Poultry/Duck Farms Rural Backyard Poultry Development Establishment of Poultry States Conservation of Threatened Livestock Breeds Centrally Sponsored Fodder Development Scheme Assistance to States for Control of Animal Diseases National Project on Rinderpest Eradication Professional Efficiency Development Foot and Mouth Disease Control Programme Strengthening of Existing Hospitals Dispensaries National Control Programme of Pesticides Petits Ruminants National Animal Disease Reporting System Establishment/ Modernisation of Rural Slaughter Houses Utilisation of Fallen Animals National Control Programme on Brucellosis Non-plan Direction and Administration Veterinary Services and Animal Health (2)

177

80723 80724 80725 80726 80727 80728 80729 80003 80730 80731 80029 80034 88000 50 Research and Education 00345 00346 00347 08000 10089 80001 80002 80711 80018 80003 88000

Cattle and Buffalo Development (3) Poultry Development Sheep and Wool Development Piggery Development Other Live Stock Development Fodder and Feed Development Insurance of Live Stock and Poultry Education and Training Meat Processing Administrative Investigation and Statistics Assistance to Animal Husbandry Cooperatives Investment in Public Sector and Other Undertakings Other Expenditure Receipts Receipts from Training Receipts from Agriculture Research Stations, Orchards etc. Receipts from Agricultural Education. Other Receipts Plan Animal Husbandry Non-plan Direction and Administration Research and Development Assistance to other Institutions Assistance to I.C.A.R Education and Training Other Expenditure

80 General Note: Receipts (1) It will include services and service fees for veterinary services and animal health. Non-plan (2) This scheme will include expenditure on prevention and control of animal deseases. (3) This scheme will include expenditure on cattle breeding, cattle shows etc.

178

Major Head/ Sub-Major Head 4104 Dairy Development 01 Administration and Services

Scheme

00342 08000 10073 10074 10075 20072 21295 21296

Receipts Receipts from each Milk Supply Scheme (1) Grants From Indian Council of Agricultural Research Other Receipts Plan Assistance to Cooperatives Delhi Milk Scheme Dairy Venture Capital Fund National Dairy Plan Intensive Diary Development Programme Strengthening Infrastructure for Quality and Clean Milk Production Non-plan
Direction and Administration Dairy Development Projects (3) Education and Training Assistance to Cooperatives and other Bodies (4) Each Milk Scheme will be a minor head (2) Investment in Public Sector and other Undertakings Other Expenditure

80001 80732 80003 80029

80034 88000

50 Research and Education 00345 00346 00347 08000 80001 80002 80711 80018 80003 88000
179

Receipts Receipts from Training Receipts from Agriculture Research Stations, Orchards etc. Receipts from Agricultural Education. Other Receipts Non-plan Direction and Administration Research and Development Assistance to other Institutions Assistance to I.C.A.R. Education and Training Other Expenditure

80 General Note: (1) Receipts Receipts from each Milk Supply Scheme will be a scheme with suitable subschemes there under. Non-plan This major head will include expenditure on Milk Supply Schemes. Each Milk Supply scheme which has been declared as commercial will be treated as a scheme and will have the following sub-schemes:Administration Procurement Processing Distribution Land and Buildings Other expenditure Milk Supply Schemes which are not declared as commercial will however be treated as sub-scheme the scheme Diary Development Projects. Operation Flood Project will be a Sub-scheme this scheme. National Diary Development Board will be a Sub-scheme under this scheme

(1) (2) (a) (i) (ii) (iii) (iv) (v) (vi) (b) (3) (4)

180

Major Head/ Sub-Major Head 4105 Fisheries 01 Administration and Services 00044 00001 00355 00342 00002 08000 10079

Scheme

10081 11297

11298 11299

11300 20076 20077

20078

80001 80733 80734 80735 80736 80003

181

Receipts Receipts from Rents (1) Receipts from Fees, Fines and Forfeitures Receipts from sale of Fish, Fish Seeds etc. (2) Receipts from grants from Indian Council of Agricultural Research Receipts Services and Service Fees (3) Other Receipts Plan Strengthening of Database and Geographical Information System of the Fisheries Sector National Fisheries Development Board Central Institute of Fisheries Nautical and Engineering Training (CIFNET) Central Institute of Coastal Engineering for Fishery (CICEF) National Institute of Fisheries Post Harvest Technology and Training (NIFPHATT) Fishery Survey of India (FSI) Development of Inland Fisheries and Aquaculture Development of Marine Fisheries, Infrastructure & Post Harvest Operations National Scheme of Welfare of Fishermen Non-plan Direction and Administration Inland Fisheries (1) Esturine / Brackish Water Fisheries (1) Marine Fisheries (2) Processing, Preservation and Marketing Education and Training

80737 80738 80026 80034 80030

88000 50 Research and Education 00345 00346 00347 08000 10090 80001 80002 80711 80018 80003 88000 80 General Notes: (1) (2) (3)

Mechanisation and Improvement of Fish Crafts Fisheries Cooperatives Assistance to Public Sector and Other Undertakings Investment in Public Sector and Other Undertakings Assistance to Shipping Credit and Investment Company and other bodies Other Expenditure (3) Receipts Receipts from Training Receipts from Agriculture Research Stations, Orchards etc. Receipts from Agricultural Education. Other Receipts Plan Fisheries Non-plan Direction and Administration Research and Development Assistance to other Institutions Assistance to I.C.A.R Education and Training Other Expenditure

(1) (2)

(3)

Receipts It will include receipts from auction of Fishing Rights. It will include value of the sale of Mechanised Fishing Boats treated as Loans/Subsidies. It will include hire charges for Mechanised Fishing Boats and Fees for Fishery Education. Non-plan `Landing' and 'Berthing Facilities' will be sub-schemes. In addition to sub-schemes as mentioned in Note (1) above, this scheme will have two more sub-schemes viz. (i) Off-shore Fisheries and (ii) Deep Sea fisheries. The latter covers Parl and Chank Fisheries. This scheme will include expenditure on Aquarium and Schemes for Relief and Welfare of Fishermen.

182

Major Head/ Sub-Major Head 4106 Forestry 01 Administration and Services 00743 00742 00358 00359 00342 00821 08000 10269 10270 10271 20257

Scheme

80001 80003 80002 80739 80718 80740 80741 80742 80743 80744 80745 80821 80026 80034 88000
183

Receipts Receipts from sale of Timber and other Forest Produce (1) Receipts from Social and Farm Forestries (2) Receipts from Environmental Forestry Receipts from Forest Plantations Receipts from grants from Indian Council of Agricultural Research Receipts from Rosin and Turpentine Factories Other Receipts Plan Grants in Aid to Forest and Wild Life Institutions Capacity Building in Forestry Sector Strengthening Forestry Divisions Intensification of Forest Management (Former Integrated Forest Protection Scheme) Non-plan Direction and Administration Education and Training Research and Development Survey and Utilization of Forest Resources Statistics Communications and Buildings Forest Conservation, Development and Regeneration Social and Farm Forestry (2) Forest Produce Expenditure on management of ExZamindari Forest Estates Departmental working of Forest Coupes and Depots Rasin and Turpentine Factories (3) Assistance to Public Sector and Other Undertakings Investment in Public Sector and Other Undertakings Other Expenditure

50 Research and Education 00345 00346 00347 08000 80001 80002 80711 80018 80003 88000 80 General Notes: (1)

Receipts Receipts from Training Receipts from Agriculture Research Stations, Orchards etc. Receipts from Agricultural Education. Other Receipts Non-plan Direction and Administration Research and Development Assistance to other Institutions Assistance to I.C.A.R Education and Training Other Expenditure

(2) (2)

(3)

Receipts It 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. Each Forestry will appear as a sub-scheme under this scheme. Non-plan This scheme 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, Eucalyptus, Bamboo, Matchwood etc. Each factory will be recorded as a scheme with suitable sub-scheme there under.

184

Major Head/ Sub-Major Head 4107 Wild Life 01 Administration and Services 00747 00748 00749 08000 10272 10274 20258 20259 20260 80747 80748 80749 80037 88000 50 Research and Education 00345 00346 00347 08000 80001 80002 80711 80003 88000 80 General

Scheme

Receipts Receipt under Wildlife Act Receipts from Zoological Park Receipts from Public Gardens Other Receipts Plan Strengthening of Wildlife Division Animal Welfare Integrated Development of Wild Life Habitats Project Tiger Project Elephant Non-plan Wild Life Preservation Zoological Park Public Gardens International Co-operation Other Expenditure Receipts Receipts from Training Receipts from Agriculture Research Stations, Orchards etc. Receipts from Agricultural Education. Other Receipts Non-plan Direction and Administration Research and Development Assistance to other Institutions Education and Training Other Expenditure

185

Major Head/ Sub-Major Head 4108 Afforestation and Ecology Development 01 Administration and Services 08000 10273 20261 20262

Scheme

80750

Receipts Other Receipts Plan National Afforestation and Eco Development Board (NAEB) National Afforestation Programme Social Forestry with Communities (Panchayat Van Yojana) Non-plan National Afforestation and Ecology Development Programme. Receipts Receipts from Training Receipts from Agriculture Research Stations, Orchards etc. Receipts Education. from Agricultural

50 Research and Education 00345 00346 00347 08000 80001 80002 80711 80018 80003 88000 80 General

Other Receipts Non-plan Direction and Administration Research and Development Assistance to other Institutions Assistance to I.C.A.R Education and Training Other Expenditure

186

Major Head/ Sub-Major Head 4109 Plantation 01 Tea 00751 08000 10228 80751 80034 81127 88000 02 Coffee 00751 08000 10230 80751 80034 81127 88000 03 Rubber 00751 08000 10229 80751 80034 88000

Scheme

Receipts Receipts from Cess Other Receipts(1) Plan Tea Board Non-plan Payment against collection of Cess Investment in Public Sector and Other Undertakings Subsidy for Replantation Other Expenditure Receipts Receipts from Cess Other Receipts(1) Plan Coffee Board Non-plan Payment against collection of Cess Investment in Public Sector and Other Undertakings Subsidies for Plantation Other Expenditure Receipts Receipts from Cess Other Receipts(1) Plan Rubber Board Non-plan Payments against collection of Cess Investment in Public Sector and Other Undertakings Other Expenditure

04 Spices 00751

Receipts Receipts from Cess

187

08000 10231 80751 80034 88000

Other Receipts(1) Plan Spices Board Non-plan Payments against collection of Cess Investment in Public Sector and Other Undertakings Other Expenditure

50 Research and Education 00345 00346 00347 08000 80001 80002 80711 80018 80003 88000 60 Others 00365 00366 00367 00368 00369 00370 10232 80365 80366 80367 80368 80369 80370 Notes: (1) It will include sale of plantation products.
188

Receipts Receipts from Training Receipts from Agriculture research Stations orchards etc. Receipts from Agricultural Education. Other Receipts Non-plan Direction and Administration Research and Development Assistance to other Institutions Assistance to I.C.A.R Education and Training Other Expenditure Receipts Receipts from Jute Receipts from Coconuts Receipts from Cashew Receipts from Cinchona Receipts from Areca nut Receipts from Tobacco Plan Crop Insurance Non-plan Jute Coconuts Cashew Cinchona Arecanut Tobacco

Major Head/ Sub-Major Head 4110 Food (1) 00761 00372 00373

Scheme Receipts Receipts from Food Receipts from Nutrition and Subsidiary Food Receipts on account of World for Food Programme commodities under Project No. 259(1) Other Receipts Plan NSI Kanpur Consultancies Training and Research Scheme for Infrastructure Development FPI Scheme for Technology Upgradation/Establishment/ Modernization of Food Processing Industries Scheme for upgradation of quality of Street Food Scheme for Quality Assurance, Codex Standards Research and Development & other promotional activities Scheme for Human Resource Development FPI Scheme for strengthening of Institutions including NIFTEM Non-plan Direction and Administration Education and Training (3) Research and Development (3) Procurement and Supply (4) Food Subsidies (5) Food Processing Assistance to Public Sector and Other Undertakings Investment in Public Sector and Other Undertakings Assistance to Co-operatives International Co-operation Other Expenditure (6)

08000 10383 10384 10386 10387

10388 10389

10390 10391

80001 80003 80002 80759 80760 80761 80026 80034 80029 80037 88000 Notes: Receipts
189

(1)

(3) (4)

(5) (6)

(1) This scheme will appear in the books of Government of Rajasthan for transferring amount representing sale proceeds of commodities received from World for Food Programme. Non-plan This major head will be operated to record the expenditure of State Civil Supplies Department relating to procurement and distribution of food grains and pulses. The expenditure on other activities of the State Civil Supplies Department will be recorded under the major head "4122-Civil supplies". This scheme will include expenditure on Hapur Institute and Modern Rice Mills etc. This scheme 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 scheme "Food Subsidies". This scheme will include subsidy to the Food Corporation of India. This scheme will include incidental expenses on Gift Food Grains from abroad.

190

Major Head/ Sub-Major Head 4111 Storage and Warehousing (1) 00374 00375 08000 10378 10379

Scheme Receipts Receipts from Storage and Warehousing Warehousing Development and Regulation Receipts Other Receipts Plan Construction of Godowns by FCI State Government Integrated Information System for Foodgrains Management System (IISFM) Grants in Aid to Warehousing Development and Regulatory Authority Non-plan Direction and Administration Education and Training (2) Research and Development (2) Rural Godowns Programme Assistance to Warehousing Development and Regulatory Authority Assistance to Public Sector and Other Undertakings Investment in Public Sector and Other Undertakings Assistance to Co-operatives Other Expenditure

10385

80001 80003 80002 80762 80019

80026 80034 80029 88000 Notes: (1)

(2)

Non-plan This major head will be operated to record the expenditure of State Civil Supplies Department relating to storage of food grains and pulses. The expenditure on other activities of the State Civil Supplies Department will be recorded under the major head "4122-Civil supplies". This scheme will include expenditure on Hapur Institute and Modern Rice Mills etc.

191

Major Head/ Sub-Major Head 4112 Civil Supplies (1) 08000 10233 10234 10380 10382 10381 11417 80001 81102 80763 80764 80765 80026 80766 80767 88000 Notes: (1)

Scheme Receipts Other Receipts Plan Consumer Awareness Consumer Protection Computerisation of PDS Operations Village Grain Bank Scheme Strengthening of PDS and Capacity Building State Consumer Helpline Non-plan Direction and Administration Inspection Civil Supplies Scheme Consumer Subsidies Consumer Welfare Fund (2) Assistance to Public Sector and Other Undertakings Assistance to Consumers' Cooperatives in Rural Areas Assistance to Consumers' Cooperatives in Urban Areas Other Expenditure

(2)

Non-plan Please see Note (1) below the major head '4110-Food', `4111-Storage and Warehousing' and '1505-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 scheme "Consumer Subsidies". This scheme 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 provided to States and Union Territory Governments, out of the 'Consumer Welfare Fund', may be classified under relevant major head.

192

Major Head/ Sub-Major Head 4113 Agricultural Financial Institutions 08000

Scheme Receipts Other Receipts Non-plan Each aided Institute will be a separate scheme Investments in Public Sector and other Undertakings Other Investments

80034 88000

193

Major Head/ Sub-Major Head 4114 Co-operation (1) 00768 08000 10020 10022 10023

Scheme Receipts Receipts from Audit Fees Other Receipts Plan Investment in Debenture of State Land Development Banks Cooperative Education and Training Assistance to NCDC for Development of Cooperatives Non-plan Direction and Administration Education and Training Research and Development 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 Assistance to Public Sector and Other Undertakings Investment in Multipurpose Rural Co-operatives Investment in Credit Co-operatives Investments in other Co-operatives Investment in Public Sector and Other Undertakings Cooperative Education (2) Other Expenditure

80001 80003 80002 80768 80769 80770 80771 80029 80772 80026 80773 80774 80035 80034 80775 88000 Notes: (1)

(2)

Non-plan 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. This scheme is intended to account for the transactions made to propagate the cooperative principles, ideology and philosophy amongst the members of Cooperative Societies.

194

Major Head/ Sub-Major Head 4115 Other Agricultural Programmes 01 Marketing and Quality Control 00777

Scheme

00002 08000 10029 10030 10031

10032 10033 10039

80776 80777 80026 80034 88000 60 Others (2) 80778 Notes: (1)

Receipts Receipts from Fees for Quality Control Grading of Agricultural Products Receipts from Services and Service Fees (1) Other Receipts Plan Marketing Research Surveys and Information Network Strengthening Agmark Grading and Export Quality Controls Development of Market Infrastructure Grading and Standardisation Construction of Rural Godowns Small Farmers Agri Business Consortium Grant in Aid to National Institute of Agricultural Marketing Non-plan Marketing Facilities Grading and Quality Control Facilities Assistance to Public Sector and Other Undertakings Investment in Public Sector and Other Undertakings Other Expenditure Non-plan Scheme for Debt Relief to Farmers.

(1)

(2)

Receipts It will include Receipts from rents, lease charges for storage and warehousing of agricultural products. Non-plan This sub major head will include expenditure on enforcement of Food Products Order, 1955 and the Cold Storage Order, 1965 to develop Food Products Industry and Cold Storage Industry on scientific lines and to make quality products available for internal market as well as for exports. Each Programme not covered elsewhere in this sub-sector will be a scheme under
195

this sub major head. Major Head/ Sub-Major Head 4116 Major Irrigation Each Commercial Project will be a sub- Major Head (6) 00378 00379 00380 00381 00382 00383 00384 00385 00386 00387 08000 80001 80005 80006 87999 88000 Each Non-commercial Project will be a sub-Major Head (6) 00378 00379 00380 00381 00382 00383 00384 00385 00386 00387 08000 80001 80005 80006 87999 88000 80 General 08000
196

Scheme

Receipts Sale of Water for Irrigation purpose Sale of Water for Domestic purpose Sale of Water for other purposes Sale proceeds from Canal Plantation Navigation Receipts Water Power Receipts Workshop Receipts Indirect Receipts(1) Owner Rate Receipts Other Items Other Receipts (2) Non-plan Direction and Administration Machinery and Equipment Repairs and Maintenances(3) Suspense Other Expenditure (4)

Receipts Sale of Water for Irrigation purpose Sale of Water for Domestic purpose Sale of Water for other purposes Sale proceeds from Canal Plantation Navigation Receipts Water Power Receipts Workshop Receipts Indirect Receipts(1) Owner Rate Receipts Other items Other Receipts (2) Non-plan Direction and Administration Machinery and Equipment Repairs and Maintenances(3) Suspense Other Expenditure (4) Receipts Other Receipts

11162 11163 11165 11166 11169 11172 11173 11176 31361

80001 80779 80002 80780 80005 80781 80026 80034 87999 88000 89015

Plan Development of Water Resources Information System Hydrology Project Investigations of Water Resources Development Schemes Research and Development Water Resources Information, Education and Communication (Water Resources) Dam Safety Studies and Planning River Basin Organisation Authority Infrastructure Development Accelerated Irrigation Benefits Programme (AIBP) and Other Water Resources Programme Non-plan Direction and Administration (5) Data Collection Research and Development Consultancy Machinery and Equipment Survey and Investigation Assistant to Public Sector and Other Undertakings Investment in Public Sector and Other Undertakings Suspense Other Expenditure Deduct-Amount recovered from other Governments and Agencies for Common Works

Notes: Receipts This will include portions of Land Revenue due to Irrigation Works, Betterment Levy and Irrigation Cess. (2) This will include receipts on account of Rent of Buildings, Furniture etc., and Fines for Infringement of Canal Rules. Non-plan This scheme will be sub-divided into the following sub-schemes:(3) (i) Work Charged Establishment (ii) Other Maintenance Expenditure (4) This scheme will include interest on capital and expenditure on extension and improvements (5) This scheme will include the following expenditure:(1)
197

(i) The expenditure on common establishment not pertaining exclusively to any of the sub-major heads under this major head. (ii) The expenditure on common establishments not related to any particular project opened as scheme under various sub-major heads. (iii) The expenditure on General planning and research connected with Irrigation, Navigation, Embankment and Drainage works. (iv) Regional Co-ordination. (6)(a) For Irrigation Projects the schemes will be Reservoirs,Dam and Appurtenant Works, Spill Way, Barrage ,Weir,Buildings, Canals,Branches, Distributaries, Water Courses. In addition, schemes with nomenclature Advances to other Governments and agencies for common works and DeductAdvances recovered from other Governments and agencies for common works, may be opened wherever necessary. (b) For Navigation Schemes, the schemes will be Interconnecting channels,

198

Major Head/ Sub-Major Head 4117 Medium Irrigation Each Commercial Project will be a sub-Major Head(6) 00378 00379 00380 00381 00382 00383 00384 00385 00386 00387 08000 80001 80005 80006 87999 88000 Each Non-Commercial Project will be a sub-Major Head (6) 00378 00379 00380 00381 00382 00383 00384 00385 00386 00387 08000 80001 80005 80006 87999 88000 08000

Scheme

Receipts Sale of Water for Irrigation purpose Sale of Water for Domestic purpose Sale of Water for other purposes Sale proceeds from Canal Plantation Navigation Receipts Water Power Receipts Workshop Receipts Indirect Receipts(1) Owner Rate Receipts Other items Other Receipts (2) Non-plan Direction and Administration Machinery and Equipment Repairs and Maintenances(3) Suspense Other Expenditure (4)

Receipts Sale of Water for Irrigation purpose Sale of Water for Domestic purpose Sale of Water for other purposes Sale proceeds from Canal Plantation Navigation Receipts Water Power Receipts Workshop Receipts Indirect Receipts(1) Owner Rate Receipts Other items Other Receipts (2) Non-plan Direction and Administration Machinery and Equipment Repairs and Maintenances(3) Suspense Other Expenditure (4) Other Receipts

199

80 General 80001 80779 80002 80780 80005 80781 80026 80034 87999 88000 89015 Direction and Administration (5) Data Collection Research and Development Consultancy Machinery and Equipment Survey and Investigation Assistant to Public Sector and Other Undertakings Investment in Public Sector and Other Undertakings Suspense Other Expenditure Deduct-Amount recovered from other Governments and Agencies for Common Works

Notes: (1) (2) Receipts This will include portions of Land Revenue due to Irrigation Works, Betterment Levy and Irrigation Cess. This will include receipts on account of Rent of Buildings, Furniture etc., and Fines for Infringement of Canal Rules. Non-plan This scheme will be sub-divided into the following sub-schemes:Work Charged Establishment Other Maintenance Expenditure This scheme will include interest on capital and expenditure on extension and improvements This scheme will include the following expenditure:Expenditure on common establishment not pertaining exclusively to any of the sub-major heads under this major head. Expenditure on common establishments not related to any particular project opened as scheme under various sub-major heads. Expenditure on General planning and research connected with irrigation, Navigation, Embankment and Drainage works. Regional Co-ordination For Irrigation Projects the schemes will be Reservoirs,Dam and Appurtenant Works, Spill Way, Barrage ,Weir,Buildings, Canals,Branches, Distributaries, Water Courses. In addition, schemes with nomenclature Advances to other Governments and agencies for common works and DeductAdvances recovered from other Governments and agencies for common works, may be opened wherever necessary. For Navigation Schemes, the schemes will be Interconnecting channels,

(3) (i) (ii) (4) (5) (i) (ii) (iii) (4) (6)(a)

(b)

200

Major Head/ Sub-Major Head 4118 Minor Irrigation 01 Surface Water (3) 00388 00389 00390 08000 80782 80783 80006 88000 02 Ground Water (4) 00391 08000 11164 11168

Scheme

Receipts Receipts from Water Tanks Receipts from Lift Irrigation Schemes Receipts from Diversion schemes Other Receipts Non-plan Diversion Schemes Ayacut Development Repairs and Maintenance (2) Other Expenditure Receipts Receipts from Tube Wells Other Receipts Plan Ground Water Management and Regulation Rajiv Gandhi National Ground Water Training and Research Institute Non-plan Investigation Subsidy Machinery and Equipment Repairs and Maintenance (2) Other Expenditure Receipts Other Receipts Non-plan Direction and Administration Investigation Machinery and Equipment Assistance to Public Sector and other undertakings Assistance to Local bodies Suspense Other Expenditure

80046 81127 80005 80006 88000 80 General (1) 08000 80001 80046 80005 80026 80523 87999 88000
201

Note: Non-plan (1) This sub-major head will be operated where the expenditure cannot be identified with any of the sub-major heads above. (2) This scheme be divided into the following sub-schemes: (a) Work Charged Establishment (b) Other maintenance expenditure (3) Schemes/ Sub-schemes `Water Tank and `Lift Irrigation may be opened under this sub-major head. (4) Scheme/ Sub-scheme `Tube Well Irrigation may be opened under this sub-major head.

202

Major Head/ Sub-Major Head 4119 Command Area Development

Scheme Receipts Receipts from each Command Area Development will be a scheme Other Receipts Plan Each Command Area Development will be a scheme (1) Non-plan Each Command Area Development will be a scheme (1)

08000

Notes: (1) Plan/ Non-plan This scheme is intended to record 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.

203

Major Head/ Sub-Major Head 4120 Flood Control and Drainage 01 Flood Control (1) 00392 08000 11170 11174 11175 11176 80001 80045 80005 80006 80788 87999 88000 02 Anti-sea Erosion Projects 00393 08000 80001 80045 80005 80006 80788 87999 88000 03 Drainage 00394 08000 31388

Scheme

Receipts Receipts from Flood Control Projects Other Receipts Plan Pagladiya Dam Project Flood Forecasting River Management Activities and Works related to Border Areas Infrastructure Development Non-plan Direction and Administration Acquisition of Land Machinery and Equipment Repairs and Maintenance Civil Works Suspense Other Expenditure Receipts Receipts from Anti-sea Erosion Projects Other Receipts Non-plan Direction and Administration Acquisition of Land Machinery and Equipment Repairs and Maintenance Civil Works Suspense Other Expenditure Receipts Receipts from Drainage Projects Other Receipts Plan Brihan Mumbai Storm Water Drain Project BRIMSTOWA Non-plan

204

80001 80045 80005 80788 80006 87999 88000 Notes: (1)

Direction and Administration Acquisition of Land Machinery and Equipment Civil Works Repairs and Maintenance Suspense Other Expenditure

Non-plan Sub-schemes `Embankments, `Protective Works and `Buildings may be opened under each Flood Control Scheme.

205

42- Rural Development Major Head/ Sub-Major Head 4201 Special Programmes for Rural Development 01 Integrated Rural Development Programme 80001 80003 81127 88000 02 Drought Prone Areas Development Programme 80001 80790 80791 80792 80793 80794 88000 03 Desert Development Programme 80001 80790 80791 80793 80794 88000 04 Integrated Rural Energy Planning Programme 80003 80795 Scheme

Non-plan Direction and Administration Education and Training (1) Subsidy to District Rural Development Agencies Other Expenditure Non-plan Direction and Administration Minor Irrigation Afforestation Pasture Development Soil and Water Conservation Animal Husbandry and Dairying Other Expenditure Non-plan Direction and Administration Minor Irrigation Afforestation Soil and water conservation Animal Husbandry and Dairying Other Expenditure

80796 80797 05 Waste Land Development 10620 20621 20623

Non-plan Education and Training Development of Design and Approach for Area bound Block level IRE Projects Project Implementation Monitoring Plan National Rehabilitation Policy Integrated Watershed Management Programme (IWMP) Bio-fuels Non-plan

206

80798 06 Self Employment Programmes 88000 Notes: (1)

National Waste Land Development Programme Non-plan Other Expenditure

Non-plan This will cover TRYSEM Training of Rural Youth for self employment.

207

Major Head/ Sub-Major Head 4202 Rural Employment 01 National Programme 20825

Scheme

80825 80799 02 Rural Employment Guarantee Scheme 20822

Plan Swaranjayanti Gram Swarozgar Yojana (SGSY) Non-plan Swarnajayanti Gram Swarozgar Yojana Jawahar Gram Samridhi Yojana'

80822 80800

Plan Mahatma Gandhi National Rural Employment Guarantee Scheme Non-plan Mahatma Gandhi National Rural Employment Guarantee Scheme Grants to State/UT Governments for National Rural Employment Programme Non-plan Each Programme like employment guarantee scheme will be a scheme

60 Other Programmes

208

Major Head/ Sub-Major Head 4203 Rural Housing (1) 08000 20827 80801 80018 80814 80827 80026 80034 88000 Notes: (1)

Scheme Receipts Other Receipts Plan Indira Awaas Yojna Non-plan Provision of House Site to the Landless Assistance to Housing Boards Housing Co-operatives Indira Awaas Yojna Assistance to Public Sector and Other Undertakings Investment in Public Sector and Other Undertakings Other Expenditure

Receipts If receipt in a Housing Scheme under this Major Head is of recurring nature, a separate scheme with suitable sub-schemes may be opened.

209

Major Head/ Sub-Major Head 4204 Land Reforms 00803

Scheme Receipts Receipts from Regulations/ Consolidations of Land Holdings and Tenancy (1) Receipts from maintenance of Land Records Other Receipts Plan National Land Records Modernisation Programme (NLRMP) Non-plan Direction and Administration Statistics and Evaluation Regulation of Land Holding and Tenancy Consolidation of Holdings (2) Maintenance of Land Records Assistance to Allottees of Surplus Land Other Expenditure

00805 08000 20622

80001 80718 80803 80804 80805 80033 88000 Notes: (1)

(1)

(2)

Receipts It will include receipts on account of land ceiling for Agricultural Land. The expenditure on account of land ceiling for Agricultural Land will be recorded under scheme ' Consolidation of Holdings' below Major Head Land Reforms. Non-plan 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. Expenditure on consolidation of holding for development of agriculture will be recorded under this scheme.

210

Major Head/ Sub-Major Head 4205 Other Rural Development Programmes 00397 08000 10819 10820 10821

Scheme

11477 20826 20830 31363

80001 80003 80002 80806 80807 80808 88000

Receipts Receipts from Community Development Projects Other Receipts Plan Assistance to CAPART Grant to National Institute of Rural Development Management Support to RD Programs and Strengthening of District Planning Process in lieu of Programmes BPL Census DRDA Administration Provision for Urban Amenities in Rural Areas (PURA) Backward Regions Grant Fund (BRGF) Non-plan Direction and Administration Education and Training Research and Development Community Development Dry Land Development Programme Public Cooperation Other Expenditure

211

Major Head/ Sub-Major Head 4206 Panchayati Raj 00398 08000 10761 10037

Scheme Receipts Receipts under Panchayati Raj Acts Other Receipts Plan Panchayat Empowerment and Accountability Incentive Scheme International Cooperation Contribution to International Organisations (Panchayati Raj External Assistance under Projects Assisted by UN Agencies Panchayati Raj Panchayat Mahila evam Yuva Shakti Abhiyan Media and Publicity Panchayati Raj Rural Business Hubs Panchayati Raj Action Research and Research Studies Rashtriya Gram Swaraj Yojana Mission Mode Project on epanchayats Backward Regions Grant Fund Panchayati Raj Non-plan Direction and Administration Other Expenditure

10765

10766 10767 10768 10769 20772 20773 31367

80001 88000

212

43- Water Supply, Sanitation, Housing and Urban Development Major Head/ Sub-Major Head 4301 Water Supply and Sanitation 01 Water Supply 00809 00810 00001 00002 08000 20241 31389 Receipts Receipts from Rural Water Supply Schemes (1) Receipts from Urban Water Supply Schemes (1) Receipts from Fees, Fines and Forfeitures Receipts from Services and Service Fees Other Receipts Plan National Rural Drinking Water Program ACA for desalination Plant at Chennai Non-plan Direction and Administration Education and Training Research and Development Survey and Investigation Machinery and Equipment Urban Water Supply Programmes (1) Rural Water Supply Programmes (2) Assistance to Public Sector and other Undertakings Assistance to Local Bodies, Municipalities etc. Suspense Other Expenditure Receipts Receipts from Sewerage Schemes Receipts from Fees, Fines and Forfeitures Receipts from Services and Service Fees Other Receipts Plan Total Sanitation Campaign Integrated Low Cost Sanitation (ILCS) Scheme

80001 80003 80002 80781 80005 80809 80810 80026 80523 87999 88000 02 Sewerage and Sanitation 00813 00001 00002 08000 20242 21161

213

80001 80005 80002 80781 80005 80811 80812 80813 80523 88000 Notes:

Non-plan Direction and Administration (3) Education and Training Research and Development Survey and Investigation Machinery and Equipment Sanitation Services Prevention of Air and Water Pollution Sewerage Services (1) Assistance to Local Bodies, Municipalities etc. Other Expenditure

Receipts (1) Receipts in respect of each supply scheme may be recorded under distinct subscheme. Non-plan (1) Each major scheme or group of small schemes will be recorded under distinct subschemes. (2) This scheme will be sub-divided into the following sub-schemes: (a) Accelerated Rural Water Supply Programme. (b) Rural Piped Water Supply Programme. (c) Other Rural Water Supply Programme. (3) This scheme will include expenditure on supervisory establishments for sanitation services.

214

Major Head/ Sub-Major Head 4303 Urban Housing (3) 01 Bombay Building Repairs and Reconstructions Scheme (1 Receipts) (4) 08000 80001 80018 80814 80026 80042 80005 80006 87999 88000 02 General Pool Accommodation (1 Receipts) 08000 11134 11136

Scheme

Receipts Other Receipts Non-plan Direction and Administration Assistance to Housing Boards Housing Co-operatives Assistance to Public Sector and Other Undertakings Construction Machinery and Equipment Repairs and Maintenances Suspense Other Expenditure

80001 80005 80006 87999 88000 04 Other Housing (1) 08000 11151 11155 11159

Receipts Other Receipts (2) Plan Computerisation (Secretariat) General Pool Accommodation Residential Non-plan Direction and Administration Machinery and Equipment Repairs and Maintenances(5) Suspense Other Expenditure(6) Receipts Other Receipts Plan Grants to National Cooperative Housing Federation of India (NCHF) Building Centre Scheme Interest Subsidy Scheme for Housing the Urban Poor (ISSHU) Non-plan Direction and Administration Machinery and Equipment Repairs and Maintenances(5) Suspense Other Expenditure(6)

80001 80005 80006 87999 88000

215

80 General 08000 11150 11154

80001 80003 80005 80815 80018 80026

88000 Notes: (1) If receipts in Housing Schemes under these sub-Major Heads are of recurring natures, separate schemes with suitable sub-schemes may be opened. (2) This scheme may be divided into the following sub-schemes:(a) Rent/ Licence Fee from General Pool Accommodations (b) Rent/ Licence Fee from Departmental Pool Accommodations ( c) Other Items Non-plan (3) See also Note (5) below the major heads"4908-Labour and Employment' and Note (1) below major head "3401-Welfare of Scheduled Castes", "3402- Welfare of Scheduled Tribes" ,"3403- Welfare of other Backward Classes" and "3404Welfare of Minority" for 'Labour Housing Schemes and 'Housing Schemes for Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes' respectively. (4) This sub-major head will record expenditure incurred by Government of Maharashtra under the Bombay Buildings Repairs and Reconstruction Board Act, 1969 as a social security measures to provide for the repairs or reconstruction of dangerous buildings in Bombay. The Act envisages collection of cess from the owners of the buildings and finding the net collections in a fund called the "Bombay Buildings Repairs and Reconstruction Fund" to which will also be credited the Government contribution and the matching contribution by the Bombay Municipal Corporation. An amount equal to the expenditure will be transferred to this head from the fund. The transfers to and from the fund will appear as sub-head under the minor head "Other expenditure". (5) This scheme will have the following sub-schemes:(a) Construction (b) Furnishing (c) Lease Charges (d) Estate management

Receipts Other Receipts Plan Building Material Promotion Technology Council (BMTPC) Urban Statistics for HR and Assessment (USHA) Non-plan Direction and Administration Education and Training Machinery and Equipment Building Planning and Research Assistance to Housing Boards, Corporations etc. Assistance to Public Sector and Other Undertakings Other Expenditure

216

(6)

This scheme may be divided into the following sub-schemes:(a) Work Charged Establishment (b) Other maintenance expenditure

217

Major Head/ Sub-Major Head 4304 Urban Development (1) 01 State Capital Development

Scheme

08000 80001 80045 80042 80005 80006 80026 80034 80018

80523 87999 88000 02 National Capital Region 00402 08000 11123 11455

Receipts Name of each State Capital will be a scheme Other Receipts Non-plan Direction and Administration Acquisition of Land Construction Machinery and Equipment Repairs and Maintenances Assistance to Public Sector and Other Undertakings Investment in Public Sector and Other Undertakings Assistance to Corporations, Urban Development Authorities, Town Improvement Boards, etc. Assistance to Local Bodies Suspense Other Expenditure Receipts Receipts from Municipalities/ Corporations etc. Other Receipts Plan Contribution to NCRPB Equity for National Capital Region Transport Corporation (NCRTC) Non-plan Direction and Administration Acquisition of Land Construction Machinery and Equipment Repairs and Maintenances Assistance to Public Sector and Other Undertakings Investment in Public Sector and Other Undertakings Assistance to Corporations, Urban

80001 80045 80042 80005 80006 80026 80034 80018

218

80523 87999 88000 03 Integrated development of Small and Medium Towns 00402 08000 80001 80045 80042 80005 80006 80026 80034 80018

Development Authorities, Town Improvement Boards, etc. Assistance to Local Bodies Suspense Other Expenditure

80523 87999 88000 04 Slum Area Improvement 00402 08000 80001 80045 80042 80005 80006 80026 80034 80018

Receipts Receipts from Municipalities/ Corporations etc. Other Receipts Non-plan Direction and Administration Acquisition of Land Construction Machinery and Equipment Repairs and Maintenances Assistance to Public Sector and Other Undertakings Investment in Public Sector and Other Undertakings Assistance to Corporations, Urban Development Authorities, Town Improvement Boards, etc. Assistance to Local Bodies Suspense Other Expenditure Receipts Receipts from Municipalities/ Corporations etc. Other Receipts Non-plan Direction and Administration Acquisition of Land Construction Machinery and Equipment Repairs and Maintenances Assistance to Public Sector and Other Undertakings Investment in Public Sector and Other Undertakings Assistance to Corporations, Urban Development Authorities, Town Improvement Boards, etc. Assistance to Local Bodies Suspense

80523 87999
219

88000

Other Expenditure

05 Other Urban Development Schemes 00402 08000 11125 11126 11140

11141 11144 11145 11146 11157 11424 11457 21148 21149

80001 80045 80042 80005 80006 80026 80034 80018

80523 87999
220

Receipts Receipts from Municipalities/ Corporations etc. (2) Other Receipts Plan Global Environment Facility National Mission Mode on egovernance NE Lumpsum Provision for projects Schemes for the benefit of the NE Region and Sikkim Common Wealth Games Administrative Expenses for JNNURM Development of Satellite Cities Counter Magnet Cities Externally Aided Projects-North Eastern Region UD Project Administrative Expenses for JNNURM, Housing Slum Free City Planning : Rajiv Awas Yojna (RAY) Equity to all Metro Rail Corporation under M/o UD National Urban Information System (NUIS) Pooled Finance Development Fund (PFDF) Non-plan Direction and Administration Acquisition of Land Construction Machinery and Equipment Repairs and Maintenances Assistance to Public Sector and Other Undertakings Investment in Public Sector and Other Undertakings Assistance to Corporations, Urban Development Authorities, Town Improvement Boards, etc. Assistance to Local Bodies Suspense

88000 80 General 11124

Other Expenditure Plan Research in Urban and Regional Planning Capacity Building in Urban Sector Training in PHE Externally Aided Projects/ pass through assistance to all Metro Rail Corporation under M/o UD Assistance from World Bank/ ADB for UT Urban Transport Planning and Capacity Building in Urban Transport Subordinate debt to all Metro Rail Corporation under M/o UD Grants Bharat Earth Movers Ltd. (BEML) for R&D Central Excellance Externally Aided Project/ Capacity Building in Urban Development Assistance from World Bank Jawaharlal Nehru National Urban Renewal Mission (JNNURM) Non-plan Direction and Administration (2) Education and Training Research and Development Investment in Public Sector and Other Undertakings Assistance to Corporations, Urban Development Authorities, Town Improvement Boards, etc. Other Expenditure

11132

11133 11456

11458 11460

11461

31362

80001 80003 80002 80034 80018

88000 Notes: (1)

(2)

(1) (2)

Receipts Separate sub-Major Heads /schemes 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 "4303- Urban Housing". This scheme will record receipts on account of the Directorates of Municipalities' etc. Non-plan This major head will not include expenditure on Urban Housing Schemes which will be booked under the major head "Housing". This scheme will include expenditure relating to Secretariat (Urban Development), Municipal administration or other Urban Development Authority concerned.

221

(3)

A separate scheme 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. 44- Energy Major Head/ Sub-Major Head Scheme

4401 Power 01 Hydel Generation Receipts Each Power Project will be a scheme (1) Other Receipts Plan National Hydro Electric Power Corporation Non-plan Direction and Administration Investigation Machinery and Equipment Purchase of Power Investments in Public Sector and other Undertakings Suspense (1) Other Expenditure (2) Receipts Each Power Project will be a scheme (1) Other Receipts Non-plan Direction and Administration Investigation Machinery and Equipment Purchase of Power Badarpur Thermal Power Station. Investments in Public Sector and other Undertakings Suspense (3) Other Expenditure (4) Receipts Each Power Project will be a scheme (1) Other Receipts Non-plan

08000 10737

80001 80046 80005 80816 80034 87999 88000 02 Thermal Power Generation

08000 80001 80046 80005 80816 80817 80034 87999 88000 03 Nuclear Power Generation

08000

222

80001 80046 80005 80818 80819 80034 87999 88000 04 Diesel/Gas Power Generation

Direction and Administration Investigation Machinery and Equipment Fuel Inventory Waste Management Investments in Public Sector and other Undertakings Suspense (5) Other Expenditure Receipts Each Power Project will be a scheme (1) Other Receipts Plan North Eastern Electric Power Corporation Non-plan Direction and Administration Investigation Machinery and Equipment Investments in Public Sector and other Undertakings Suspense Other Expenditure(6)

08000 10742

80001 80046 80005 80034 87999 88000

05 Transmission and Distribution

08000 80001 80046 80005 80034 87999 88000 80 General 10745 10746 10747

Receipts Each Power Project will be a scheme (1)(2) Other Receipts Non-plan Direction and Administration Investigation Machinery and Equipment Investments in Public Sector and other Undertakings Suspense (8) Other Expenditure Plan Central Electricity Authority Power National Power Training Institute Power Central Power Research Institute Bangalore Power

223

10750 10751 10752 10753 10755 10756 10757 10758 11475 11476

80001 80003 80002 80046 80018 80820 80034 80746 88000 Notes: (1) (2)

Consultancy charges for APDRP Project Power Funds for Evaluation Studies and Consultancy Power Setting up of Joint SERC for Manipur and Mizoram Power Comprehensive Award Scheme for Power Sector Energy Conservation Bureau of Energy Efficiency Power APDRP Power Assistance for Capacity Building Power Interest Subsidy to NTPC (AG & SP) National Electricity Fund (Interest Subsidy Scheme) Non-plan Direction and Administration (9) Education and Training Research and Development Investigation Assistance to Electricity Boards (10) Investments in State Electricity Board Investments in Public Sector and Other Undertakings National Power Training InstituteGrants. Other Expenditure

(1)

(2) (3)

Receipts It will be divided into the sub-schemes 'Sale of Power' and 'Other Receipts', of which the latter will include receipts under the 'Electricity (Supply) Act'. It will include Receipts from schemes such as the 'Load dispatching Stations', which cannot be identified with any other sub-Major Head. Non-plan The sub-schemes under this scheme will be 'Dams', Barrage', Power House', Water Conduit System, Tail Race Channel, Generating Plant and Machinery, Transmission, Distribution, 'Ancillary Works', 'Machinery and equipment, 'Buildings' and 'Other Expenditure'. The sub-schemes under this scheme will be (i) Head Works (ii) Hydro-Electric Installation, (iii) Transmission. The sub-schemes under this scheme will be Power House', Boiler Plants and Turbines', 'Coal and ash handing systems'. Water Treatment and Cooling', Transmission', 'Distribution', 'Ancillary Works', 'Buildings' and 'Other Expenditure'.
224

(4) (5) (6) (7)

(8)

(9) (10)

The sub-schemes under this scheme will be (i) "Power House and Ancillary Works", (ii) "Transmission and Distribution'.' The sub-schemes will be Power House', 'Power Plant' and 'Ancillary Works'. The sub-schemes under this scheme will be (i) Power Plant and Ancillary Works, (ii) Transmission and Distribution. This sub-major head is intended to record common "Transmission and Distribution Schemes", if any, which cater to Hydro, Thermal or Diesel schemes, and cannot be identified with the particular type of generation system. The expenditure on the scheme such as the "Load Dispatching Station" will appear with suitable sub-heads. However, the expenditure of non-scheme nature such as that on "Load Dispatching Institute" will be recorded under the major head "4116Major Irrigation", "4117-Medium Irrigation" and "4401-Power" as the case may be. This will include expenditure of Secretariat (Power). Recoveries of overpayments of Assistance to Electricity Boards shall be adjusted under distinct sub-scheme "Deduct-Recoveries of overpayments of Assistance" below this major head.

225

Major Head/ Sub-Major Head 4402 Rural Electrification

Scheme Receipts Each Power Project will a scheme (1) Other Receipts Plan Subsidy for REC RGGVY Power Non-plan Direction and Administration Investigation Machinery and Equipment Purchase of Power Suspense Other Expenditure

08000 10749 80001 80046 80005 80823 87999 88000 Notes: (1)

It will be divided into the sub-schemes 'Sale of Power' and 'Other Receipts', of which the latter will include receipts under the 'Electricity (Supply) Act'.

226

Major Head/ Sub-Major Head 4403 Petroleum 01 Exploration and Production of Crude Oil and Gas 00829 00404 00405 08000 80001 80003 80002 80824 80826 80802 81023 80829

Scheme

80034 88000 02 Refining and Marketing of Oil and Gas 00406 00407 00408 00409

Receipts Receipts from Cess on indigenous Crude Oil Receipts from Licence Fee and Mining Lease Rent (4) Receipts from Production Level Payment (5) Other Receipts Non-plan Direction and Administration Education and Training Research and Development 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 Investments in Public Sector and other Undertakings Other Expenditure

Receipts Receipts from Profit Petroleum (2) Receipts from Royalties(3) Receipts under the Petroleum Act (1) Receipts from contribution towards Redemption/ Servicing of Petroleum Bonds Receipts from Commercial Discovery Bonus (5) Other Receipts Non-plan Direction and Administration Refining of Oil

00410 08000 80001 80830

227

80831 80832 80034 88000 80 General 10818

Marketing of Oil Marketing of Gas Investments in Public Sector and other Undertakings Other Expenditure Plan Rajiv Gandhi Institute of Petroleum Technology Non-plan Direction and Administration (1) Payment to Oil Companies in settlement of their claims under Administered Pricing Subsidy to Oil Marketing Companies Payment to Oil Marketing Companies as compensation for under-recoveries in their domestic LPG and Kerosene (PDS) operations Other Expenditure

80001 80833

81127 80835

88000 Note: (1) (2)

(3) (4)

(5)

(1)

Receipts This scheme will be divided into the sub-schemes "Collection by District Authorities" and "Other Collections". A sub-scheme named "Receipt on account of Government share of Profit Petroleum on production under production Sharing Contracts from discovered fields and exploration block" may be opened under this scheme. A sub-scheme named "Receipts from Joint Venture Companies under Petroleum Act on production of Oil" may be opened under this scheme. The sub-schemes named "(i) Receipts from Licence Fee on oil fields", and "(ii) Receipts from Mining Lease Rent on oil fields taken on lease from the Government for exploration of oil" may be opened under this scheme. A sub-scheme named "Receipt from Production Sharing Contracts under Coal Bed Methane Policy" may be opened under these schemes. Non-plan This scheme will include expenditure on Secretariat (Petroleum and Natural Gas).

228

Major Head/ Sub-Major Head 4404 Coal and Lignite 00411 08000 10192 10193 10194 10195 10196 10197 10198 10199 80001 80003 80002 80030 80034 88000 Notes: (1)

Scheme Receipts Receipts from Coal concession Fees and Royalties Other Receipts Plan Research and Development Ministry of Coal Regional Exploration Detailed Drilling Environmental Measure and Subsidence Control Conservation and Safety in Coal Mines Development of Transportation Infrastructure in Coalfield Area Coal Controller Information Technology Coal Non-plan Direction and Administration (1) Education and Training Research and Development Assistance to Coal and Lignite Companies Investments in Public Sector and other Undertakings Other Expenditure

Non-plan This scheme will include expenditure of Secretariat (Coal) and payments to Coal Board against 'Collection of Cess on Coal and Coke' as a distinct sub-scheme. 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.

229

Major Head/ Sub-Major Head 4405 New and Renewable Energy 00412 00413 00414 08000 10682 10683 10684 10685 10686 10687 10689 10690 10691 10692 10694 10695 10696 11260

Scheme Receipts Receipts from Bio-Energy Receipts from Solar Energy Receipts from Wind Energy Other Receipts Plan Grid Interactive Renewable Power MNRE Off Grid DRPS Renewable Energy for Rural Applications Remote Villages Renewable Energy for Rural Applications for all Villages Solar Thermal Systems Water Heating Demonstration of Solar Thermal SPV Systems and other activities R and D in New and Renewable Energy Technologies Institutions Centres including MNRE Institutions SEC CWET NIRE Information Publicity and Extension International Relations Support to Public Enterprise and Industry Support to States Externally Aided Projects MNRE Spillover Liabilities of 10th Plan Programmes IREP and SNA NE Schemes Direction and Administration (1) Grid Interactive and Distributed Renewable Power Renewable Energy for Rural Applications New and Renewable Programme and Applications Renewable Energy for Urban, Industrial & Commercial Applications Research, Design & Development in Renewable Energy Supporting Programmes.

80001 80836 80837 80838 80839

80002 80840
230

80692 88000 Notes: (1)

International RelationsContribution. Other expenditure

Non-plan This scheme will include expenditure on Secretariat (New and Renewable Energy) and Regional Offices.

231

45- Industry and Minerals Major Head/ Sub-Major Head 4501 Village and Small Industries 00842 00843 00844 00845 00846 00847 00848 00849 00853 08000 10643 10644 10646 Scheme Receipts Receipts from Industrial Estates (1) Receipts from Small Scale Industries Receipts from Handloom Industries Receipts from Handicrafts Industries Receipts from Khadi and Village Industries Receipts from Coir Industries Receipts from Sericulture Industries Receipts from Power Loom Industries Receipts from Other Village Industries Other Receipts Plan Quality of Technology Support Institutions and Programme Promotional Services Institutions and Programme Revenue MSME Clusters Development Programme and MSME Growth Poles Credit Support Programme MDA Programme Upgradation of Database (Central Govt.) 2851 Surveys Studies and Policy Research International Cooperation MSME Assistance to Training Institutions Rajiv Gandhi Udyami Mitra Yojana Khadi Grant including MDA for Khadi Khadi S and T Interest Subsidy Khadi Village Industries Grant Village Industries Grant S and T MSME Village Industries Interest Subsidy MSME Mahatma Gandhi Institute for Rural Industrialisation (MGIRI) Wardha MSME

10647 10648 10649 10657 10658 10659 10660 10662 10663 10664 10666 10667 10669 10671

232

10672 10674

10675

10676 10677

10678

10681 11073

11262 11337 11430 11431 11432 11434 11435 11438 11439 11445 11452 11453 11454 11471

Prime Minister Employment Generation Programme PMEGP Scheme for enhancing Productivity and Competitiveness of Khadi Industries and Artisans Strengthening of Infrastructure of Existing Weak Khadi Insititutions and Assistance for Marketing Infrastructure. Coir Board Plan S and T MSME Coir Board Plan Training Extension Quality Improvement Mahila Coir Yojana and Welfare Measures Rejuvenation Modernisation and Technology upgradation of Coir Industry Scheme of Fund for Regeneration of Traditional Industries Sericulture Grants towards Administrative Expenses 1.(R&D),(Training & Initiative) 2. Seed Organization & HRD 3. Quality Certificate System Mega Clusters Textiles Khadi Reforms & Development Programme (ADB Assistance) Diversified Handloom Development Scheme (DHDS) Handloom Weaver Comprehensive Welfare Scheme (HWCWWS) Milgate Price Scheme(MPS) Design & Technical Development Baba Saheb Ambedkar Hastshilpa Vikas Yojana Integrated Artisans Comprehensive Welfare Scheme Infrastructure Projects Integrated Wool Improvement & Development Programme Marketing and Export Promotion Scheme Integrated Handloom Development Scheme Catalytic Development Programme (CDP) Special Scheme recommended for PM Task Force on MSME (new initiatives)

233

11484 11485 11488 11491 11503 80001 80003 80002 80842 80843 80844 80845 80846 80847 80848 80849 80850 80851 80852 80853 80643 88000 Notes: (1)

Marketing Support and Services HRD Integrated Powerloom Cluster DEVP Research & Development (Handicrafts) NSIC Non-plan Direction and Administration (2)(3) Education and Training (2) Research and Development (2) Industrial Estates (4) Small Scale Industries Handloom Industries Handicraft Industries Khadi and Village Industries Coir Industries Sericulture Industries Powerloom Industries Monitoring and Evaluation Composite village and Small Industries and Co-operatives Employment Scheme for Unemployed Educated Youths Other Village Industries Quality of Technology Support Institution & Programme. Other Expenditure

(1)

(i) (ii) (iii) (iv) (v) (vi)

Receipts This scheme 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 schemes under this Major Head. Non-plan The working expenses of Departmental Commercial Undertakings relating to 'Village and Small Industries' may be recorded under suitable sub-schemes 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-scheme e.g. Handloom Co-operatives, Sericulture Co-operatives etc
234

(2)

(3) (4)

These schemes will be operated as sub-schemes under various Industries when expenditure on them is solely for such industries e.g. Handloom, Handicrafts, Coir etc. This scheme will include expenditure of Secretariat (Textiles) and Secretariat (Micro, Small and Medium Enterprises). This scheme will record expenditure on the management and maintenance of Industrial Estates. There will be a distinct sub-scheme for each Industrial Estate. The expenditure on Government Units in the Industrial Estates will, however, be recorded under the relevant schemes under this major head.

235

Major Head/ Sub-Major Head 4502 Iron and Steel Industries 01 Mining 00424 08000 80001 80002 80034 88000 02 Manufacture 00425 08000 10999

Scheme

Receipts Receipts from Mining (1) Other Receipts Non-plan Direction and Administration (1) Research and Development Investments in Public Sector and other Undertakings Other Expenditure Receipts Receipts from Manufacture (2) Other Receipts Plan Hindustan Steelworks Construction Ltd. Non-plan Direction and Administration Research and Development Investments in Public Sector and other Undertakings Other Expenditure

80001 80002 80034 88000 Notes: (1) (i) (ii) (iii) (iv) (2) (i) (ii) (iii) (iv) (1) (2) (i) (ii) (iii) (iv)

Receipts The following sub-schemes may be opened under this scheme:Licence Fees Services and Service Fees Fines, Penalties etc. Other Receipts The following sub-schemes may be opened under this scheme:Receipts from Price Control of Iron and Steel Services and Service Fees Fines, Penalties etc. Other Receipts Non-plan This scheme will include expenditure of Secretariat(Steel) and Secretariat (Mines). Each departmental commercial undertaking will appear as scheme under this major head with the following standard sub-schemes:Management Operation and Maintenance Renewals and Replacements Buildings
236

(v) Machinery and Equipment (vi) Suspense (vi) Other Expenditure The schemes under this major head will include expenditure on regulation and development of the Industries.

237

Major Head/ Sub-Major Head 4503 Cement and Non-Metallic Mineral Industries (1) 01215 08000 10429

Scheme

Receipts Receipts from Cement Industries Other Receipts Plan Additions Modifications and Replacements (AMR) Non-plan
Cement Industries Other Non-metallic and Mineral Industries

81215 80868

Notes: (1) Non-plan The schemes under this major head will include expenditure on regulation and development of the Industries.

238

Major Head/ Sub-Major Head 4504 Fertilizer Industries (1) 00427 00428 08000 10368 10369 10370 10374 10376 80002 81127 80709

Scheme Receipts Receipts from Fertilizer Industries Receipts from Research and Development Other Receipts Plan Brahmaputra Valley Fertilizer Corporation Ltd. (BVFCL) Fertilizer and Chemical Travancore Ltd. (FACT) Madras Fertilizer Ltd. (MFL) Misc. Schemes (MIS/ IT& R & d) Department of Fertilizer Investments for JVS Abroad Non-plan Research and Development Fertilizer Subsidy Issue of Special Bonds to Fertilizers Companies as compensation towards Fertilizer subsidy Investments in Public Sector and other Undertakings Other Expenditure

80034 88000 Notes: (1) (i) (ii) (iii) (iv) (v) (vi) (vi)

Non-plan Each departmental commercial undertaking will appear as scheme under this major head with the following standard sub-schemes:Management Operation and Maintenance Renewals and Replacements Buildings Machinery and Equipment Suspense Other Expenditure

239

Major Head/ Sub-Major Head 4505 Petro-Chemical Industries 00429 08000 10163 10166 10167 80001 80002 80034 88000

Scheme Receipts Receipts from Petro-chemical Industries Other Receipts Plan Assam Gas Cracker Project IT and Secretariat Department of Chemical and Petro-chemicals New Schemes of CIPET Non-plan Direction and Administration Research and Development Investments in Public Sector and other Undertakings Other Expenditure

240

Major Head/ Sub-Major Head 4506 Chemical and Pharmaceutical Industries (1) 00857 00858 08000 10158 10160 10161 10164 10165 10172 10173 11360

Scheme

11374 11359 11464 80857 80858 80002 80034 88000 Notes: (1) (i) (ii) (iii) (iv) (v)

Receipts Receipts from Chemicals and Pesticides Industries Receipts from Drugs and Pharmaceutical Industries Other Receipts Plan Support of existing PSUs Pharma Institute of Esticides Formulations Technology (IPFT) National Institute of Pharmaceutical Education and Research Chemical Promotion and Development Scheme (CPDS) Chemical Weapons Convention (CWC) Strengthening of NPPA Creation of IPR Facilitation Center at Pharmaexcil Pharma Promotion and Development Scheme Department of Pharmaceuticals Support of existing PSUs IT and Secretariat Department of Pharmaceuticals HAL Non-plan Chemicals and Pesticides Industries Drugs and Pharmaceuticals Industries Research and Development Investments in Public Sector and other Undertakings Other Expenditure

Non-plan Each departmental commercial undertaking will appear as scheme under this major head with the following standard sub-schemes:Management Operation and Maintenance Renewals and Replacements Buildings Machinery and Equipment
241

(vi) Suspense (vi) Other Expenditure Major Head/ Sub-Major Head 4507 Engineering Industries (1) 01 Electrical Engineering Industries

Scheme Receipts Receipts from Electrical Engineering Industries Non-plan Research and Development Investments in Public Sector and other Undertakings Other Expenditure Receipts 00431 Receipts from Other Industrial Machinery Industries Non-plan Research and Development Investments in Public Sector and other Undertakings Other Expenditure Receipts Receipts from Transport Equipment Industries Non-plan Research and Development Investments in Public Sector and other Undertakings Other Expenditure Plan Ship Building and Repairs Non-plan Research and Development Investments in Public Sector and other Undertakings Other Expenditure

00434

80002 80034 88000 02 Other Industrial Machinery Industries

80002 80034 88000 03 Transport Equipment Industries 00432

80002 80034 88000 04 Ship Building Industries 10953 80002 80034 88000 05 Air Craft Industries 80002 80034 88000

Non-plan Research and Development Investments in Public Sector and other Undertakings Other Expenditure

242

60

Other Engineering Industries 00433

10427

10430

80002 80034 88000 Notes: (1) (i) (ii) (iii) (iv) (v) (vi) (vi)

Receipts Receipts from Other Engineering Industries Plan Restructuring of PSES under DHI FCRI and Schemes towards Promotional Measures Modernisation of offices IT Capital Goods Scheme on Competitiveness Non-plan Research and Development Investments in Public Sector and other Undertakings Other Expenditure

Non-plan Each departmental commercial undertaking will appear as scheme under this major head with the following standard sub-schemes:Management Operation and Maintenance Renewals and Replacements Buildings Machinery and Equipment Suspense Other Expenditure

243

Major Head/ Sub-Major Head 4508 Telecommunication and Electronic Industries (1) 01 Telecommunications

Scheme

00435 08000 10426

10526 10528

80002 80034 88000 02 Electronics 00436 08000 10524 10525 10527 10529 10530 10531 10532 10533 10534 10535

Receipts Receipts from Telecommunication Industries Other Receipts Plan National Automotive Testing and Research and Development Infrastructure Project (NATRIP) Technology Development Council (including ITRA) DIT Components and Material Development Programme Non-Plan Research and Development Investments in Public Sector and other Undertakings Other Expenditure Receipts Receipts from Electronics Industries Other Receipts Plan Sameer DIT Microelectronics and Nanotech Development Programme DIT Convergence Comm and Strategic Electronics DIT Centre for Development of Advance Computing (CDAC) Electronics in Health and Telemedicine DIT Technology Development for Indian Languages DIT IT for Masses Gender SC ST DIT Media Lab Asia DIT Standardization Testing and Quality Certification (STQC) Software Technology Parks of India (STPI) and Electronic Hardware Technology Park (EHTP) Electronic Governance Cyber Security including CERT in IT Act

10537 10538

244

10539 10540 10541 10542 10543 10546 10854 11416

80002 80034 88000 Notes: (1) (i) (ii) (iii) (iv) (v) (vi) (vi)

Education and Research Network (ERNET) Promotion of Electronics IT Hardware Mfg. DIT DOEACC DIT Manpower Development (including Skill Development in IT) DIT Facilitation of setting up of Integrated Townships DIT National Knowledge Network Central Electronics Limited DSIR Controller of Certifying Authorities (CCA) Non-Plan Research and Development Investments in Public Sector and other Undertakings Other Expenditure

Non-plan Each departmental commercial undertaking will appear as scheme under this major head with the following standard sub-schemes:Management Operation and Maintenance Renewals and Replacements Buildings Machinery and Equipment Suspense Other Expenditure

245

Major Head/ Sub-Major Head 4509 Consumer Industries (1)(2) 1 Textiles 00438

Scheme

Receipts Receipts from Textile Industries Plan NIFT Research and Development including TRAS Technology Upgradation Fund TUFS Scheme for Integrated Textile Park Jute Technology Mission Textiles Institute of Textile Management Coimbatore Setting Up of Fashion Hub Human Resources Development Textiles Technical Textiles Market Development & Product Diversification Scheme Common Compliance Code Foreign Investment Promotion Scheme (FDI) Cotton Technology Mission Non-plan Research and Development Investments in Public Sector and other Undertakings Other Expenditure Receipts Receipts from Leather Industries Non-plan Research and Development Investments in Public Sector and other Undertakings Other Expenditure

11076 11077 11078 11079 11080 11082 11086 11088 11090 11448 11449 11450 21091 80002 80034 88000 2 Leather 00440 80002 80034 88000

246

Sugar 00437 80002 80034 88000

Receipts Receipts from Sugar Industries Non-plan Research and Development Investments in Public Sector and other Undertakings Other Expenditure Receipts Receipts from Paper and Newsprint Industries Plan UP Paper Mill Non-plan Research and Development Investments in Public Sector and other Undertakings Other Expenditure Receipts Receipts from Other Industries Non-plan Edible Oils Foods and Beverages Distilleries Soap Plastics Toilet Preparation Photo Films Jute Salt Other Industries

Paper and Newsprint 00441

10428 80002 80034 88000 60 Other Consumer Industries (3) 00442

Consumer

80859 80860 80861 80862 80863 80864 80865 80866 80867 80556 Notes: (1) (i) (ii) (iii) (iv) (v) (vi)

Non-plan Each departmental commercial undertaking will appear as scheme under this major head with the following standard sub-schemes:Management Operation and Maintenance Renewals and Replacements Buildings Machinery and Equipment Suspense
247

(vi) Other Expenditure (2) The schemes under this major head have the following sub-schemes:Direction and Administration Research and Development Subsidies Assistance to Cooperatives Other Expenditure Cement Industry Non-metallic Mineral Industry (3) The schemes below sub-major head `01' to `05' will appear as sub-schemes under the schemes below sub-major head `60-Other Industries'

248

Major Head/ Sub-Major Head 4510 01 Atomic Energy Industries (1) Heavy Water Plant 00448 08000

Scheme

80001 80869 80870 80871 80872 88000 02 Atomic Mineral Development Industry 00445 08000 80445 88000 60 Other Industries 00443 00444 00446 00447 00449 08000 80443 80444 80034

Receipts Receipts from Heavy Water Plant Other Receipts Non-plan Each Heavy Water Plant will be a Scheme (2) Direction and Administration (3) Heavy Water Production (4) Feed Stock Materials Improvements/ Modifications in Heavy Water Plant Housing Colonies for Heavy Water Plants Other Expenditure

Receipts Receipts from Atomic Mineral Development Industries Other Receipts Non-plan Atomic Mineral Development Industries Other Expenditure Receipts Receipts from Thorium Extraction Industries Receipts from Waste Treatment Facilities Industries Receipts from Nuclear Fuel Complex Industries Receipts from Fuel Reprocessing Industries Receipts from Rare Earth Development Industries Other Receipts Non-plan Thorium Extraction Waste Treatment Facilities Investments in Public Sector and other Undertakings

249

80446 80447 80878 80879 80449 80881 80882 80883 80884 88000 Notes: (1) (i) (ii) (iii) (iv) (v) (vi) (vi) (2) (3) (4)

Nuclear Fuel Complex Fuel Reprocessing Radiation Centre for Advanced Technology Rare Earth Development Isotopes Atomic Fuels Fabrication of Equipment Common Facilities Other Expenditure

Non-plan Each departmental commercial undertaking will appear as scheme under this major head with the following standard sub-schemes:Management Operation and Maintenance Renewals and Replacements Buildings Machinery and Equipment Suspense Other Expenditure This scheme will record only the cost of installation of Heavy Water Plant. This scheme will record the expenditure of Secretariat and other offices of Department of Atomic Energy. This scheme will record only the operational expenses of the Heavy Water Plants on gross basis and the cost of the finished product at pre-determind rates will be deducted to arrive at the net operational cost.

250

Major Head/ Sub-Major Head 4511 Geological Survey 08000 10629 80001 80003 80002 80046 80034 80885 80886 80887 88000 Notes: (1)

Scheme Receipts Other Receipts Plan Geological Survey of India Direction and Administration (1) Education and Training Research and Development Investigation Investments in Public Sector and other Undertakings Survey and Mapping Mineral Exploration Other Explorations Other Expenditure

Non-plan This will include expenditure on the administration of Section 16 of the Mines and Minerals Regulation Act.

251

Major Head/ Sub-Major Head 4512 Development of Mines 00451 00452 00453 08000 10627 10631 10633 80001 80003 80002 80885 80034 80886 80026 88000 Notes: (1)

Scheme Receipts Receipts from Mineral Concession Fees, Rents and Royalties Receipts under the Carbide of Calcium Rules (1) Receipts from Mines Department Other Receipts Plan Mineral Exploration Corporation Ltd. Promotional Indian Bureau of Mines Science and Technology Mines Non-plan Direction and Administration (1) Education and Training Research and Development Survey and Mapping Investments in Public Sector and other Undertakings Mineral Exploration Assistance to Public Sector and other undertakings for Mineral Exploration Other Expenditure (2)

(1) (2)

Receipts This scheme is divided into the sub-schemes 'Collections by District Authorities' and 'Other Collections'. Non-plan This will include expenditure on the administration of Section 16 of the Mines and Minerals Regulation Act. This scheme will record miscellaneous expenditure which cannot be allocated to any other scheme, such as payment to Railways on account of freight concession.

252

Major Head/ Sub-Major Head 4513 Other Industries 01 Opium and alkaloid Industries 00454 00455 00456 00457 08000 80001 80454 80455 80456 60 Other Industries 00536 00001 00459

Scheme

Receipts Receipts from Ghazipur Opium Factory Receipts from Neemuch Opium Factory Receipts from Ghazipur Alkaloid Works Factory Receipts from Neemuch Alkaloid Works Other Receipts Non-plan Direction and Administration Ghazipur Opium Factory (1) Neemuch Opium factory (1) Ghazipur Alkaloid Works (2) Receipts Receipts from Licence fees Receipts from Fees, Fines and Forfeitures Receipts from each Departmental Commercial Undertaking (Name of undertaking) Receipts from Services and Service Fees Other Receipts Plan Delhi Mumbai Industrial Corridor Development Corporation (DMICDC) DIPP Non-plan Direction and Administration Research and Development Assistance to Public Sector and Other Undertakings Investments in Public Sector and other Undertakings (3) Tariff and Price Regulation Other Expenditure

00002 08000 10523

80001 80002 80026 80034 80891 88000 Notes: (1)

Non-plan These schemes will have the following sub-schemes: Working Expenses253

(i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix)

(2) (i) (ii) (iii) (iv) (v) (vi) (vii)

(3)

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-scheme "Other Expenditure" will include pensions / gratuities and interest on capital and contributions to Funds. The sub-scheme "Management" will include proportionate expenditure of Bureau of Narcotics recorded under the the major head "1509-Other Administrative Services". These schemes will have the following sub-schemes:Working expensesManagement Value of Opium transferred from Opium Factories Buildings Repairs and Maintenance Machinery and Equipment Transfer to Depreciation Reserve Fund Other expenditure The sub-scheme "Other Expenditure" will include pensions / gratuities and interest on capital. The sub-scheme "Management" will include proportionate expenditure of Bureau of Narcotics recorded under the major head "1509-Other Administrative Services". This scheme will record investments in industries which cannot be accommodated under any other major head in `Industries' sector, such as National Building Construction Corporation of India Ltd. Etc.

254

Major Head/ Sub-Major Head 4514 Other Outlays on Industries and Minerals 01 Development of Backward Areas 08000 10508 20505 21415 81127 88000 60 Others 88000

Scheme

Receipts Other Receipts Plan Transport Subsidy Scheme Package for Special Category States (other than North East) NEIIPP, 2007 Non-plan Subsidies Other Expenditure Non-plan Other Expenditure

255

Major Head/ Sub-Major Head 4515 Industrial Financial Institutions 00460 08000 10243

Scheme Receipts Receipts from Financial Institutions Other Receipts Plan North East Development Finance Corporation Ltd. (NEDFI) Non-plan Assistance to Industrial Financial Institutions Payment to Development Bank out of the Research and Development Cess Other Expenditure

80028 80892

88000

256

Major Head/ Sub-Major Head 4516 01 Industrial Development Industrial Education- Research and Training 11305 10218

Scheme

Plan Technology Upgradation Fund Scheme for Paper Sector Footwear Design and Development Institute

02

Standarisation and Quality Control 10238

Plan Bureau of Indian Standards Schemes Plan Industrial Infrastructure Upgradation Scheme IIUS DIPP Indian Leather Development Programme ILDP DIPP National Manufacturing Competitiveness Council (NMCC) DIPP Scheme for Investment Promotion Counseling Retraining and Redeployment Scheme (CRR Scheme) Research Development Consultancies Scheme for Promotion of Research and Development Iron and Steel Sector Project based support to Autonomous Institutions Industrial Parks for Labour Intensive Industries Non-plan Subsidies Other Expenditure

03

Industrial Promotion 10507 10510 10520

10522 10697

10700 11008

11304 11414

80544 88000

257

46- Transport Major Head/ Sub-Major Head 4601 Indian Railways-Policy Formulation, Direction, Research and Other Miscellaneous Organisation (1) 80834 80855 80856 80895 80896 80897 80898 80899 80900 Scheme

87999 87998 89016 Notes: (1) (2) (3) (a) (b) (c) (d) (4) (i) (ii)

Non-plan Research, Designs and Standards Organisation Surveys of Railway Lines (2) Railway Board (1) Miscellaneous Establishments (2) Statutory Audit including Pensionary Charges etc.(2) Payments to Worked Lines (4) Subsidised Companies (5) Appropriation to Special Railway Safety Fund Appropriation of surcharge on Mumbai Suburban Passenger Fare to Loan Repayment Reserve Fund Suspense-Miscellaneous Advances (3) Miscellaneous Expenses (l)(2) Deduct-Amount met from Railway Pension Fund(2)

Non-plan Further sub-division into sub-schemes is available in APP IV to Indian Railways code for the Accounts Department. These will be divided into the sub-schemes (i) Commercial Lines and (ii) Strategic Lines. This scheme will record the following transactions, pending adjustments to the final heads of account: Charges, the allocation of which is not known or which cannot immediately be carried to a final head Inter- departmental transactions awaiting acceptance by other departments Expenditure irregularly incurred for other than Public purpose in anticipation of Receipts from deposits or pending realisation of the amount expended Payments made in advance for stores to be supplied or transfer debits for value of stores supplied pending receipt of materials. This scheme will be divided into the following sub-schemes:Net earnings paid to worked lines Subsidy and rebate

258

(iii) Miscellaneous Payments (5) There will be a sub-scheme for each Railway System along with each Railway Line under this scheme and will record payments of subsidy to Branch lines worked by the owning companies themselves and charges for land separately.

259

Major Head/ Sub-Major Head 4602 Indian Railways-Commercial Lines 01 Coaching Earnings 00467 00468 00469 00470 00471 00472 00473 09000 02 Goods Earnings 00474 00475 00476 00477 00478 00479 00480 09000 03 Sundry Other Earnings 00481 00482 00483 00484

Scheme

Receipts Receipts from Passengers Receipts from Special Trains and Reserved Carriages Receipts from Luggage Receipts from Parcels Receipts from Other Coaching Traffic Receipts from Transport of Post Office Mails Miscellaneous Coaching Receipts Deduct-Refunds Receipts Receipts from Fuel Receipts from General Merchandise Receipts from Military Traffic Receipts from Live Stock Receipts from Railway materials other than Coal and Coke Miscellaneous Goods Earnings Gross Earnings from Road Services Deduct-Refunds Receipts Receipts from 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 Receipts Deduct-Refunds

00485 00486 00487

08001 09000
260

04 General Superintendence Services

and 80901 80902 80903 80904 80905 80906 80907 80908 80909 Non-plan General Management including General Management Services Financial Management Personnel Management Materials Management Way and Works Management Rolling Stock Management Electrical Management Signal and Telecommunication Management Traffic Management

05 Repairs and Maintenance Permanent Way and Works

of 80910 80911 80912 Non-plan Establishment in Offices Maintenance of Permanent Way Maintenance of Bridge Work and Tunnels including Over and 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) Repairs and Maintenances - Other Special repairs pertaining to Breaches, Accidents including Special Revenue Work Credits or Recoveries

80913

80914

80006 80915

80916 06 Repairs and Maintenance Motive Powers of 80910 80917 80918 80919 80920 80916 07 Repairs and Maintenance Carriages and Wagons of

Non-plan Establishment in Offices Steam Locomotives Diesel Locomotives Electric Locomotives Rail Cars, Ferry Steamers and other Maintenance Expenses Credits or Recoveries

Non-plan
261

80910 81216 81217 80784 80752 80921 80006 80916 08 Repairs and Maintenance of Plant and Equipment 80910 80922 80923 80924 80925 80926 80927 80928 80916 09 Operating ExpensesStock and Equipment Rolling 80917 80918 80919 81216 81217 80784 80929 80908 80930 80916 10 Operating Expenses- Traffic 80910 80931
262

Establishment in offices Carriages Wagons Electric Multiple Unit /Mainline Electrical Multiple Unit Services Electrical General Services-Train Lighting, Fans and Air Conditioning Diesel Multiple Unit Coaches Repairs and MaintenancesMiscellaneous Credits or Recoveries

Non-plan Establishment in offices Plant and Equipment-Way and Works Plant and Equipment - Mechanical Plant and Equipment-Electrical Plant and Equipment-Signalling Plant and EquipmentTelecommunication Rental to P and T for Signalling and Telecommunication circuits Other Plant & Equipment-General and Traffic Departments Credits or Recoveries

Non-plan Steam Locomotives Diesel Locomotives Electric Locomotives Carriages Wagons Electrical Multiple Unit/Mainline Electrical Multiple Services Traction (other than rolling stock) and General Electrical Services Signalling and Telecommunication Ferry Services and Rail Cars Credits or Recoveries Non-plan Establishment in Offices Station Operations

80932 80933 80934 80935 87998 80916 11 Operating Expenses- Fuel 80936 80937 80938 80916 12 Staff Welfare and Amenities 80006 80939 80940 80941 80942 87998 80916 13 Provident Fund, Pension and Other Retirement Benefits 80155 80156 80170 80159 80158 80173 80943

Yard Operations Transhipment and Repacking Operations Trains Operations Safety Miscellaneous Expenses Credits or Recoveries Non-plan Steam Traction Diesel Traction Electric Traction Credits or Recoveries Non-plan Repairs and Maintenances Residential and Welfare Buildings Canteen and Other Staff Amenities Educational Facilities Medical Services Health and Welfare Services Miscellaneous Expenses Credits or Recoveries

80169 80916 14 Appropriation of Funds 80944 80945

Non-plan Superannuation and Retiring Pension Commuted Pension Ex-gratia Pension Family Pension Death-cum-Retirement Gratuity Other Pensions / Allowances/ Expenses Gratuities, Special Contribution to Provident Fund and Contribution to provident Fund Leave Encashment Benefits (1) Credits or Recoveries Non-plan Appropriation to Depreciation Reserve Fund Appropriation to Pension Fund

263

15 Government Contribution for 80171 Defined Contribution Pension Scheme 16 Capital bearing dividend Liability 80946 80947 80948 80949 80950 80951 80952 80953 80954 80955 80956 80957 80958 80959

Government Contribution for Defined Contribution Pension Scheme Non-plan Manufacturing Suspense Rolling Stock Track Renewals Bridge Works Taking over of Line Wires from Department of Telecommunications Electrification Projects Other Electrical Works Plant and Machinery Workshops including Production Units Staff quarters Amenities for Staff Passenger Amenities Other Railway Users Amenities Investment in Government Commercial Undertakings Road Services Signalling and Telecommunication Works Other Specified Works Computerisation Railway Research New Lines (construction) Purchase of New Lines Restoration of Dismantled Lines Traffic Facilities Yard Remodelling and Others 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 Guage Conversion Doubling Investment in Public Sector and other Undertakings Investment in Non-Government Undertaking including JVs/ SPVs

80960 80961 80962 80963 80964 80965 80966 80967 80968

80969

80970 80971 80034 80972

264

80973 87999 89017 89018 89019 89020 89021

89022 89023 89024

Miscellaneous Advances Suspense - Stores Deduct Credit including Receipt on Capital Account Deduct Amount met from Railway Depreciation Reserve Fund Deduct- Amount met from Railway Development Fund Deduct Amount met from Railway Pension Fund Deduct- Amount transferred to major head 4604-Open Line Works from which the expenditure is met Deduct Amount met from Railway Capital Fund Deduct Amount met from Railway Safety Fund Deduct- amount met from Special Railway Safety Fund. Non-plan Metro Transport Project New Lines (Construction) Receipts Receipts from subsidy from General Revenues towards Dividend Relief and other concessions (5) Receipts from Government share of Surplus Profits from subsidised Companies (2) Receipts from sale of LandSubsidised Companies (3) Receipts from Railway Recruitment Board Receipts from Safety Surcharge (towards Special Railway Safety Fund ) Receipts from Surcharge on Mumbai Suburban Passenger Fares Miscellaneous Receipts (4) Non-plan Entertainment Expenses Catering Compensation Claims Workmen's and other Compensation Claims

17 Capital Free of Dividend Liability 80974 80975 70 Miscellaneous(1) 00461

00462

00463 00464 00465

00466 08001 80039 80976 80977 80978

265

80979 80980 88000 80916 79 Suspense 00488 00489 00490 80489 80973 80916 80 General 80982 Notes: (1) (2) (3) (4)

Security Cost of Training of staff Other Expenditure Credits or Recoveries Receipts Traffic Account Demands Recoverable Other Railways Non-plan Demands Payable Miscellaneous Advances Credits or Recoveries Transfer to Major Head 8308-Special Railway Safety Fund

(5) (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) (1)

Receipts This Major Head will record miscellaneous receipts in respect of department not connected with the working expenses of Railways. This scheme records receipts from subsidised Railways in which Governments had no Capital interest. Each Railway will be a sub-scheme under this scheme. This scheme includes all unclassified receipts e.g. Receipts from the Coal Grading Board, interest on capital expenditure during construction on deposit works, dividends and profits from investment in commercial undertakings etc. This scheme will have the following sub-schemes: Strategic lines National Investments Ore Lines Non-strategic portion of North East Frontier Railways Un-remunerative Branch Lines New Lines taken up on or after 1.4.55 on other than financial considerations Other new Lines during the period of moratorium Works in progress Ferries Welfare Buildings Non-plan This scheme will record leave encashment benefits granted at the time of retirement, termination of services.

266

Major Head/ Sub-Major Head 4603 Indian Railways-Strategic Lines 01 Coaching Earnings 00467 00468 00469 00470 00471 00472 00473 09000 02 Goods Earnings 00474 00475 00476 00477 00478 00479 00480 09000 03 Sundry Other Earnings 00481 00482 00483 00484

Scheme

Receipts Receipts from Passengers Receipts from Special Trains and Reserved Carriages Receipts from Luggage Receipts from Parcels Receipts from Other Coaching Traffic Receipts from Transport of Post Office Mails Miscellaneous Coaching Receipts Deduct-Refunds Receipts Receipts from Fuel Receipts from General Merchandise Receipts from Military Traffic Receipts from Live Stock Receipts from Railway materials other than Coal and Coke Miscellaneous Goods Earnings Gross Earnings from Road Services Deduct-Refunds Receipts Receipts from 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) Reimbursement of Operating Loss on Strategic Lines

00485 00486 00487

00491

267

08001 09000 04 General Superintendence Services and 80901 80902 80903 80904 80905 80906 80907 80908 80909 05 Repairs and Maintenance Permanent Way and Works of 80910 80911 80912

Miscellaneous Receipts Deduct-Refunds

Non-plan General management including General Management Services Financial Management Personnel Management Materials Management Way and Works Management Rolling Stock Management Electrical Management Signal and Telecommunication Management Traffic Management Non-plan Establishment in offices Maintenance of permanent Way and Works Maintenance of Bridge work and Tunnels including Roads Over and Under Bridges Maintenance of Service Buildings (other than Staff Quarters and Welfare Buildings) Water Supply, Sanitation and Roads (other than Colonies, Staff Quarters and Welfare Buildings) Repairs and Maintenances - Other Special Repairs pertaining to Breaches, Accidents etc. including Special Revenue Work Credits or Recoveries Non-plan

80913

80914

80006 80915

80916 06 Repairs and Maintenance Motive Powers of 80910 80917 80918 80919 80920 80916 07 Repairs and Maintenance of
268

Establishment in Offices Steam Locomotives Diesel Locomotives Electric Locomotives Rail Cars, Ferry Steamers and other Maintenance Expenses Credits or Recoveries Non-plan

Carriages and Wagons 80910 81216 81217 80784 80752 80921 80006 80916 08 Repairs and Maintenance of Plant and Equipment 80910 80922 80923 80924 80925 80926 80927 80928 80916 09 Operating ExpensesStock and Equipment Tolling 80917 80918 80919 81216 81217 80784 80929 80908 80930 80916 10 Operating Expenses- Traffic 80910 80931 80932
269

Establishment in offices Carriages Wagons Electric Multiple Unit /Mainline Electrical Multiple Unit Services Electrical General Services-Train Lighting, Fans and Air Conditioning Diesel Multiple Unit Coaches Repairs and MaintenancesMiscellaneous Credits or Recoveries Non-plan Establishment in offices Plant and Equipment-Way and Works Plant and Equipment - Mechanical Plant and Equipment-Electrical Plant and Equipment-Signalling Plant and EquipmentTelecommunication Rental to P and T for Signalling and Telecommunication circuits Other Plant & Equipment-General and Traffic Departments Credits or Recoveries Non-plan Steam Locomotives Diesel Locomotives Electric Locomotives Carriages Wagons Electrical Multiple Unit/Mainline Electrical Multiple Services Traction (other than rolling stock) and General Electrical Services Signalling and Telecommunication Ferry Services and Rail Cars Credits or Recoveries Non-plan Establishment in Offices Station Operations Yard Operations

80933 80934 80935 87998 80916 11 Operating Expenses- Fuel 80936 80937 80938 80916 12 Staff Welfare and Amenities 80006 80939 80940 80941 80942 87998 80916 13 Provident Fund, Pension and Other Retirement Benefits 80155 80156 80170 80159 80158 80173 80943

Transhipment and Repacking Operations Trains Operations Safety Miscellaneous Expenses Credits or Recoveries Non-plan Steam Traction Diesel Traction Electric Traction Credits or recoveries Non-plan Repairs and Maintenances Residential and Welfare Buildings Canteen and Other Staff Amenities Educational Facilities Medical Services Health and Welfare Services Miscellaneous Expenses Credits or Recoveries

80169 80916 14 Appropriation of Funds 80944 80945 15 Government Contribution for Defined Contribution Pension Scheme 80171
270

Non-plan Superannuation and Retiring Pension Commuted Pension Ex-gratia Pension Family Pension Death-cum-Retirement Gratuity Other Pensions / Allowances/ Expenses Gratuities, Special Contribution to Provident Fund and Contribution to provident Fund Leave Encashment Benefits (1) Credits or Recoveries Non-plan Appropriation to Depreciation Reserve Fund Appropriation to Pension Fund Non-plan

Government Contribution for

Defined Contribution Pension Scheme 16 Capital bearing dividend Liability 80946 80947 80948 80949 80950 80951 80952 80953 80954 80955 80956 80957 80958 80960 80961 80962 80963 80964 80965 80966 80967 80968 Non-plan Manufacturing Suspense Rolling Stock Track Renewals Bridge Works Taking over of Line Wires from Department of Telecommunications Electrification Projects Other Electrical Works Plant and Machinery Workshops including Production Units Staff quarters Amenities for Staff Passenger Amenities Other Railway Users Amenities Signalling and Telecommunication Works Other Specified Works Computerisation Railway Research New Lines (construction) Purchase of New Lines Restoration of Dismantled Lines Traffic Facilities Yard Remodelling and Others 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 Guage Conversion Doubling Miscellaneous Advances Suspense - Stores Deduct Credit including Receipt on Capital Account Deduct Amount met from Railway Depreciation Reserve Fund Deduct- Amount met from Railway Development Fund Deduct Amount met from Railway Pension Fund Deduct- Amount transferred to major

80969

80970 80971 80973 87999 89017 89018 89019 89020 89021

271

89022 89023 89024

head 4604-Open Line Works from which the expenditure is met Deduct Amount met from Railway Capital Fund Deduct Amount met from Railway Safety Fund Deduct- amount met from Special Railway Safety Fund.

60 Other Railways 70 Miscellaneous (1) 00461 Receipts Receipts from subsidy from General Revenues towards Dividend Relief and Other Concessions (5) Receipts from Government share of Surplus Profits from subsidised Companies (2) Receipts from sale of LandSubsidised Companies (3) Receipts from Safety Surcharge (towards Special Railway Safety Fund ) Miscellaneous Receipts (4) Non-plan Entertainment Expenses Catering Compensation Claims Workmen's and other Compensation Claims Security Cost of Training of staff Other Expenditure Credits or Recoveries Receipts Traffic Account Demands recoverable Other Railways Non-plan Demands Payable Miscellaneous Advances Credits or Recoveries Non-plan Transfer to Major Head 8308-Special Railway Safety Fund

00462

00463 00465

08001 80039 80976 80977 80978 80979 80980 88000 80916 79 Suspense 00488 00489 00490 80489 80973 80916 80 General 80982

272

Notes: (1) (2) (3) (4) Receipts This Major Head will record miscellaneous receipts in respect of department not connected with the working expenses of Railways. This scheme records receipts from subsidised Railways in which Governments had no Capital interest. Each Railway will be a sub-scheme under this scheme. This scheme includes all unclassified receipts e.g. Receipts from the Coal Grading Board, interest on capital expenditure during construction on deposit works, dividends and profits from investment in commercial undertakings etc. This scheme will have the following sub-schemes: Strategic lines National Investments Ore Lines Non-strategic portion of North East Frontier Railways Un-remunerative Branch Lines New Lines taken up on or after 1.4.55 on other than financial considerations Other new Lines during the period of moratorium Works in progress Ferries Welfare Buildings Non-plan This scheme will record leave encashment benefits granted at the time of retirement, termination of services.

(5) (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) (1)

273

Major Head/ Sub-Major Head 4604 Indian Railways-Open Line Works (Revenue) 01 Commercial Lines- Revenue Works 80983

Scheme

Non-plan Amount transferred from Major Head `4602' Non-plan Amount transferred from Major Head `4603'

02 Strategic Lines- Revenue Works 80984

274

Major Head/ Sub-Major Head 4605 Payment to General Revenues 80985 80986

Scheme Non-plan Dividend to General Revenues (1) 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

80987

Notes: (1) (a) (b) (c) Non-plan This scheme is divided into the following sub-schemes:Current dividend. Deferred dividend in respect of the period from 1978-79 onwards. Subsidy to Railways towards Dividend Relief and other concesrions.

275

Major Head/ Sub-Major Head 4606 Appropriation from Railway Surplus 80988 80989 80990 80991

Scheme Non-plan Appropriation to Railway Development Fund Appropriation to Railway Capital Fund. Appropriation to Railway Safety Fund. Appropriation to Loan Repayment Reserve Fund

276

Major Head/ Sub-Major Head 4607 Repayment of Loans taken from General Revenues 80992 80993 80994 80995 80996 89025

Scheme Non-plan 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 Payment of deferred Dividend liability Deduct-Amount met from Railway Development Fund-Commercial lines Deduct-Amount met from Railway Development Fund-Strategic lines

89026

277

Major Head/ Sub-Major Head 4608 Payment towards amortisations of over capitalisation 80997 89027

Scheme Non-plan Payment towards amortisations of over capitalisation Deduct- Amount met from Railway Revenue Reserve Fund

278

Major Head/ Sub-Major Head 4621 Ports and Light Houses 01 Major Ports 00492 00493 00494 08000 10954 80001 80046 80042 80006 80998 80999 81000 81001 81002 80492 81004 88000 02 Minor Ports 00492 00493 00494 08000 10955

Scheme

Receipts Receipts from Ferry Services Receipts from Welfare Organisations for Seamen Receipts from Registration and other Fees Other Receipts Plan Major Ports Shipping Non-plan Direction and Administration (8) Investigation (1) Construction Repairs and Maintenances Port Management (2) Dredging and Surveying (3) Piloting (4) Dockyard and Dry Docking (5) Stevedoring (6) Ferry Services (7) Assistance to Port Trusts Other Expenditure Receipts Receipts from Ferry Services Receipts from Welfare Organisations for Seamen Receipts from Registration and other Fees Other Receipts Plan Andaman Lakshadweep Harbour Works (ALHW) Non-plan Direction and Administration (8) Investigation (1) Construction Repairs and Maintenances Port Management (2)

80001 80046 80042 80006 80998

279

80999 81000 81001 81002 80492 81005 81006 88000 03 Light Houses and Light Ships 00495 00496 08000 10951 80001 81007 81008 81009 88000 80 General 08000 80001 80003 80002 80026 80034 88000 Notes: (1) (2) (3)

Dredging and Surveying (3) Piloting (4) Dockyard and Dry Docking (5) Stevedoring (6) Ferry Services (7) Other Small Ports Grants to State/UT Governments for Development of Minor Ports Other Expenditure Receipts Receipts from Light Dues Receipts from Contributions Other Receipts Plan DG Light House and Light Ships Non-plan Direction and Administration Light Houses Light Ships Construction and Development of other Navigational Aids (9) Other Expenditure (10) Receipts Other Receipts Non-plan Direction and Administration Education and Training Research and Development Assistance to Public Sector and Other Undertakings Investments in Public Sector and Other Undertakings Other Expenditure

(4)

Non-plan This scheme will record expenditure on preliminary investigations not related to any specific capital project. This scheme will record expenditure on administrative, engineering and other staff, which cannot be adjusted under the other minor heads. This scheme will record expenditure on Dredging and Survey Organisation, operation of dredgers and also payments to other parties for dredging and survey works. This scheme will record expenditure on pilot age operations including salary of
280

(5) (6) (7) (8) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (9) (10)

staff employed. This scheme will record operating expenses of dockyards including work-shops attached to them. This scheme will record expenditure on stevedoring staff and also cost of casual labour employed for stevedoring where stevedoring is done departmentally. This scheme will record expenditure on running harbour ferry services including salaries and wages, petrol oil and lubricant charges, repairs to crafts etc. The scheme will record the expenditure on development of a major port under the following sub-schemes:Preliminary Expenses. Acquisition of Land. Construction of docks, berths and jetties. Port equipment and machinery. Transport facilities and fleet. Floating craft. Warehousing facilities. Buildings. Suspense. Other expenditure. This scheme will include expenditure on lightships, beacons, radar reflectors, buoys, launches, etc. This scheme will include expenditure on buildings for offices of the Department of Lighthouses and Lightships.

281

Major Head/ Sub-Major Head 4622 Shipping 01 Overseas shipping 00497 00498 00281 08000 10957 80001 80003 81013 81010 81011 80026 80034 81012 88000 02 Coastal Shipping 00497 00498 00499 08000 80001 80003 81013 81010 81011 80034 81012 88000 80 General 08000
282

Scheme

Receipts Receipts from Survey Fees Receipts from Registration and other Fees Receipts from Shipping Services (1) Other Receipts Plan Other Shipping Non-plan Direction and Administration Education and Training (3) Regulation and Inspection (2) Seamens' Welfare (4) Shipping Services (5) Assistance to Public Sector and Other Undertakings Investments in Public Sector and Other Undertakings Acquisition and Expansion of Tonnage (7) Other Expenditure (6) Receipts Receipts from Survey Fees Receipts from Registration and other Fees Receipts from Shipping Services (1) Other Receipts Non-plan Direction and Administration Education and Training (3) Regulation and Inspection (2) Seamens' Welfare (4) Shipping Services (5) Investments in Public Sector and Other Undertakings Acquisition and Expansion of Tonnage (7) Other Expenditure (6) Receipts Other Receipts

10949 11479 80001 80003 80002 80034 81012 88000 Notes:

Plan DG Shipping Indian Maritime University Non-plan Direction and Administration (1) Education and Training Research and Development Investments in Public Sector and Other Undertakings Acquisition and Expansion of Tonnage (7) Other Expenditure (6)

Receipts (1) This scheme will include freight passage and tonnage of Government run shipping services Non-plan (1) This scheme will record expenditure on Secretariat (Shipping), Director General of Shipping and his establishment and supervising staff. (2) This scheme 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. (3) This scheme will record expenditure on training of ratings, marine engineering recruits and cadets for merchant ships, operation of training ship, Nautical Engineering College etc. (4) This scheme will record expenditure on welfare organisation, welfare measures for sea men and for arranging for employment of sea men. (5) This scheme will record expenditure on shipping services run departmentally and assistance to shipping services run by others including assistance for acquisition of ships. (6) This scheme will include grants to "Shipping Development Fund" and expenditure on buildings for office of the Department of Shipping. (7) This scheme will record expenditure on purchase of ships for departmentally run services.

283

Major Head/ Sub-Major Head 4623 Civil Aviation (1) 01 Air Services 00002 08000 10182 11301 11397

Scheme

80026 81014 80034 88000 02 Airports 10181 81015 80026 80034 88000 60 Other Aeronautical Services 80005 81016 81017 80935 81018 88000 80 General 10185

Receipts Receipts from Services and Service Fees Other Receipts Plan Pawan Hans Helicopters Limited Ministry of Civil Aviation Secretariat National Aviation Company of India Limited Non-plan Assistance to Public Sector and Other Undertakings (7) Schemes for NE Region Investments in Public Sector and Other Undertakings Other Expenditure Plan Airport Authority of India Non-plan Aerodromes (3) Assistance to Public Sector and Other Undertakings Investments in Public Sector and Other Undertakings Other Expenditure Non-plan Machinery and Equipments Communications (4) Navigation and Air Route Services (3) Safety Traffic Control Other Expenditure Plan Indira Gandhi Rashtriya Uran Akademi

284

10186 10187 10188 80001 80003 80002 81102 80536 87999 88000 Notes: (1)

Directorate General of Civil Aviation Aero Club of India Bureau of Civil Aviation Security Non-plan Direction and Administration (1) Education and Training (5) Research and Development (6) Inspection (2) Housing Suspense Other Expenditure

(1) (2) (3) (4) (5) (6) (7) (8)

Receipts Receipts on account of State Aircraft not meant for regular public service should be booked under Major Head '1509-Other Administrative Services'. Non-plan This scheme will record expenditure on Secretariat (Civil Aviation), Director General of Civil Aviation and his headquarters establishment. This scheme will record expenditure on inspection, issue of airworthiness certificates, registration of aircrafts and investigation of accidents. This scheme will record expenditure on maintenance and management of terminal buildings, runways, aprons, taxi tracks etc. This scheme will record expenditure on provision of aeronautical communication, radio aids to navigation and other facilities for operation of civil aircrafts. This scheme will record expenditure on training in aviation including subsidies to Flying Clubs. This scheme will record expenditure on type certification, laying down of design evaluation, development of indigenous equipment etc. This scheme will record expenditure on subsidies to the corporations and passengers with a view to develop air transport. 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.

285

Major Head/ Sub-Major Head 4624 Roads and Bridges 01 National Highways 01019 00283 08000 10831 10246 10833 10836 10838 10844 10845 10847 11349

Scheme

11377 11483 11489 11490 80001 80005 81019 81020 81021 87999 88000 02 Strategic and Border Roads 10837 10841 11482 80001
286

Receipts Receipts from National Highways Permanent Bridges (2) Receipts from Tolls on Roads (1) Other Receipts (3) Plan Externally Aided NHAI North East States Road Project Other Schemes NH RTH Rail cum Road Bridge Munger, Bihar RTH Other Charges RTH Charged Expenditure RTH NHAI Investment SARDP NE RTH Special Programme for development of road connectivity NH and State roads in Naxalite affected areas Special Grant for Vijayawada Ranchi Road RTH NHAI (Remittance of Toll Receipt) Externally Aided Projects (Road Wing) Counter Part Funds (Road Wing) Non-plan Direction and Administration (7) Machinery and Equipment National Highways Permanent Bridges (3) National Highways Urban Links (4) Road works Suspense Other Expenditure Plan Works under BRDB RTH Strategic roads under BRDB RTH Strategic Roads under RW Non-plan Direction and Administration (8)

80005 81022 81021 87999 88000 03 State Highways 31393 80005 81022 80006 81021 87999 88000 04 District and Other Roads 20828 31509

Machinery and Equipment Bridges Road works Suspense Other Expenditure Plan Roads and Bridges Non-plan Machinery and Equipment Bridges Repairs and Maintenances (5) Road works Suspense Other Expenditure Plan Pradhan Mantri Gram Sadak Yojana (PMGSY) Grants from Central Road Fund UT Plans Non-plan Repairs and Maintenances (6) Road works Pradhan Mantri Gram Sadak Yojana Other Expenditure

80006 81021 80828 88000 05 Roads of Inter-State or Economic Importance 20851 20852

80005 81022 81021 87999 88000 80 General 10275

Plan E & I for States from CRF E & I for Union Territories from CRF Non-plan Machinery and Equipment Bridges Road works Suspense Other Expenditure Plan Contribution for Railways Safety Works against additional levies on Motor Spirit and High Speed Diesel Training including Professional Services RTH Non-plan

10843

287

80001 80002 80005 81023 80026 80034 80007 87999 88000 Notes: (1) (2)

Direction and Administration (1) Research and Development Machinery and Equipment Railway Safety Works Assistance to Public Sector and Other Undertakings Investments in Public Sector and Other Undertakings Transfers to Reserve Fund/Deposit Account Suspense Other Expenditure

(3)

(1)

(2) (3)

(4)

(5) (i) (ii) (iii) (iv) (v) (vi)

Receipts Please refer to Note (2) below the Major Head '1306-Taxes on Goods and Passengers'. Please see Note (1) below the major head '8301-Sinking Fund'. The fees collected shall be accounted for under a sub-scheme "Fees for use of National Highways permanent Bridges." This scheme will also record receipts on accounts of hire charges of Machinery & Equipment. Non-plan This scheme will record expenditure of Secretariat (Roads and Bridges) and general establishment. The actual cost of construction, development, Repairs and Maintenances will be accounted for under distinct sub-heads below the respective minor heads, e.g. Planning and Research" to "Railway Safety Works". Separate sub-schemes may be opened for "District Roads" and "Rural Roads". The cost of collection of fees will be accommodated under a sub-scheme "Cost of Collection of fees payable to State/UT Governments". This sub-scheme will be relieved simultaneously by transfer from "National Highways Permanent Bridges Fees Fund- vide Note (1) below the major head "8304 Roads and Bridges Fund 01 National Highways Permanent Bridges Fees Fund". 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 subhead "Works financed from National Highways Permanent Bridges Fees Fund". This scheme will 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. This scheme will be sub-divided into the following sub-schemes: Work Charged Establishment - Machinery and Equipment Work Charged Establishment - Bridges Work Charged Establishment - Road Works Other Maintenance Expenditure - Machinery and Equipment Other Maintenance Expenditure - Bridges Other Maintenance Expenditure - Road Works
288

(6) (i) (ii) (7) (8) (9)

(10)

This scheme will be sub-divided into the following sub-schemes: Work Charged Establishment - Road Works Other Maintenance Expenditure - Road Works This scheme will include expneidutre of National Highway Tribunals. This scheme will include expenditure of Borader Roads Wing. For adjustment of debits on account of pro-rata charges of establishment /tools and plants charges transferred from major head "1507- Public Works"(see note below these major heads). The expenditure to be met out of the Police Funds will be classified under the major head '1503-Police'.

289

Major Head/ Sub-Major Head 4625 Road Transport

Scheme Receipts Each Departmental undertaking will be a scheme (1) Receipts under Rail Road Coordination Other Receipts Plan Road Safety RTH National Data Base Network Inspection and Maintenance Centre strengthening of Public Transport and creation of National Road Safety Board RTH Expert Group on Transport Policy Non-plan Direction and Administration (1) Education and Training (3) Research and Development(3) Solatium Fund Authority Lands and Buildings Acquisition of Fleet Workshop Facilities Assistance to Public Sector and Other Undertakings (2) Investments in Public Sector and Other Undertakings (2) Suspense Other Expenditure (4)

00285 08000 10848 10849 10850

11494 80001 80003 80002 81024 81025 81026 81027 80026 80034 87999 88000 Notes:

Receipts The following sub-schemes may be opened under the scheme for each Government run transport service:(a) Traffic Receipts from (Name of Transport Service) (b) Workshop Receipts from (Name of Transport Service) Non-plan (1) This scheme will record expenditure on Road Transport/Directorates, Regional offices etc. (2) This scheme will record grants and subsidies to Road Transport/Services. (3) This scheme will record expenditure on road transport training and research. (4) Expenses on each Government run transport service will be recorded under the following sub-schemes:(a) Management (1)
290

(b) Operation (c) Repairs and Maintenance (d) Users' facilities (e) Buildings (f) Other expenditure (will include interest on Capital and Contribution to Funds).

291

Major Head/ Sub-Major Head 4626 Inland Water Transport

Scheme Receipts Each Departmental undertaking/ project will be a scheme (1) (2) Other Receipts Plan Inland Water Transport Sector Shipping (IWT) Non-plan Direction and Administration (1) Education and Training (3) Research and Development (3) Hydrographic Survey Navigation Landing Facilities Workshop Facilities Assistance to Public Sector and Other Undertakings (2) Investigations in Public Sector and Other Undertakings (Each departmental undertaking will be a scheme) (4) Other Expenditure (5)

08000 10952

80001 80003 80002 81028 81029 81030 81027 80026 80034

88000

Notes: Receipts (1) The following sub-schemes may be opened under the scheme for each Government run transport service:(a) Traffic Receipts from (Name of Transport Service) (b) Workshop Receipts from (Name of Transport Service) (2) Ferry receipts collected by Public Works Department will be credited under '4624Roads and Bridges-Tolls on Roads'. Non-plan (1) This scheme will record expenditure on Water Transport Directorates, Regional offices etc. (2) This scheme will record grants and subsidies to Water Transport Services. (3) See Note (3) below the major head '4625- Road Transport'. (4) See Note (4) below the major head'4625-Road Transport'. (5) This scheme will include expenditure on development of Inland Ports etc.

292

Major Head/ Sub-Major Head 4627 Other Transport Services 01 River Training Works

Scheme

00286 08000 10832 11171

81171 81032

Receipts from River Training Works Other Receipts Plan Loan to NHAI Farakka Barrage Project Non-plan
Farakka Barrage Project Other River Training Works

60 Others 80001 80003 80002 81127

81034 80034 88000

Non-plan Direction and Administration Education and Training Research and Development Subsidy to Railways towards Dividend Relief and other concessions Reimbursement of losses on operating Strategic Railway Lines Investments in Public Sector and Other Undertakings Other Expenditure

293

47- Communications Major Head/ Sub-Major Head 4701 Postal Services (1) 01 General Administration 80001 81035 02 Operation 00287 00289 00291 00507 00508 00509 00510 00511 08000 09003 Scheme

Non-plan Direction and Administration (1) Control and Supervision (2) Receipts Receipts from sale of Postal Stamps (2) Receipts from commission on Money Orders and Postal Orders Receipts from sale of Pass Port Fee Stamps (6) Receipts from sale of Central Recruitment Fee Stamps (7) Receipts from sale of Passport Application Forms (8) Receipts from sale of UPSC Forms (9) Receipts from Other Services and Service Fees (4) Net Receipt from other Postal Administration (3) Other Receipts (1) (5) (10) Deduct - Net payments to other Postal Administrations (3) Non-plan Education and Training Postal Net Work (9) Mail Sorting Conveyance of Mails (3) Mechanisation and Modernisation RMS Vans Non-plan Banking and Life Insurance (4) Other Services Non-plan Audit (5) Accounts Non-plan Repairs and Maintenances

80003 81036 81037 81038 81039 81040 03 Agency Services 81041 81042 04 Accounts and Audit 81043 81044 05 Engineering 80006
294

81045 81147

Petty Works Civil Engineering Suspense Account (10) Non-plan Amenities to Staff (6) Staff Quarters (11) Non-plan Superannuation and Retirement Allowances Commuted Value of Pension Compassionate Allowances Gratuities Contribution to Employees' Provident Fund Family Pension Leave Encashment Benefits (8) Ex-gratia payments arising out of Special Voluntary Retirement scheme to employees declared surplus. Government Contribution for Defined Contribution Pension Scheme Other Pensions Non-plan Postcards, Envelops, Stamps etc. Stationery and Forms - Printing, Storage and Distribution Non-plan Depreciation (7) Contribution towards Capital Expenditure Social Security and Welfare Programmes Deduct- Amount met from Capital Reserve Fund Deduct- Amount met from Depreciation on Historic Costs Other Expenditure

06 Amenities to Staff 80956 80955 07 Pension 80155 80156 80157 80158 80162 80159 80169 80170

80171

80173 08 Stationery and Printing 81046 81047

60 Others 81048 81049 81050 89002 89028 88000 Notes: (1)

Receipts Joint Postal and Telecommunication receipts may be accounted for under the scheme 'Other Receipts' under a distinct sub-scheme prior to their allocation, and on their allocation, the amounts may be transferred to the concerned scheme/ sub295

(2) (3)

(4)

(5)

(6) (i) (ii) (iii) (7) (i) (ii) (iii)

(8) (j) (ii) (iii) (9) (i) (ii) (iii) (10)

(1)

schemes below the Major Heads '4701-Postal Services' and '4702Telecommunication Services' as the case may be. This scheme will include postage realised in cash and through sale of postage stamps which may be shown under distinct sub-schemes. One of these schemes will be operated accordingly as the transactions in a year results in net receipts or net payments. If it is a net payment, it will be included in the relevant Demands for Grant. This scheme will be divided into suitable sub-schemes to record service fees for different types of services rendered by the Postal 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. This scheme 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. This scheme will be divided into the following sub-schemes:Gross amount realised by sale of Passport Fees Stamps. Deduct-Amounts transferred to "1509-Other Administrative Services - Passport Fees" Net Amount of Passport Fees retained by the Postal Department as Commission on sale of Passport fees stamps. This scheme will have the following Sub-schemes: Gross amount realised by sale of Central Recruitment Fee Stamps. Deduct amount transferred to "1107-Public Service Commission-UPSC/SSC Examination Fees" Net amount of Recruitment Fees retained by the Postal Department as Service Charges-Commission on sale of Recruitment Fee Stamps. At the end of the financial year, no amount will remain booked under sub-scheme (i) above. This scheme will have the following sub-schemes:Gross Amounts realised by sale of Passport Application Forms. Deduct-Amounts transferred to "1508-External Affairs- Passport Fees" Net amount of Passport Fees retained by the Postal Department as Commission on sale of Passport Application Forms. This scheme will be divided into following sub-schemes:Gross amount realised by sale of UPSC Forms. Deduct amount transferred to "1107-Public Service Commission-UPSC/SSC Examination Fees" Net amount of fees retained by the Postal Department-Service Charges for sale of UPSC Forms. See Note (1) below the major/minor head 8801-Money Orders- Western Union Money Transfer" Non-plan 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 scheme pending allocation and adjustment to "4711- Telecommunication Services".
296

(2)

(3) (4)

(5)

(6) (7) (8) (9) (a) (b) (c) (d) (e) (10) (i) (ii) (11) (i) (a) (b) (c) (d) (i) (ii) (e) (ii) (a) (b) (c) (iii) (a)

This scheme 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 scheme, pending allocation and adjustment to the Telecommunications Branch. This scheme will have the sub-schemes (i) Rail, (ii) Air, (iii) Departmental Mail Motor Services and (iv) Others. This scheme will include expenditure on operation of Postal Savings Bank, if directly identifiable such 'Internal Check and Control organisation' in Head Post offices. Other un-allocable items of expenditure relating to Savings Bank will be recorded under the scheme "Postal Network" under sub-major head- 02. The expenditure on audit of Posts and Telegraphs department transferred from "1106- Audit" will be recorded initially under this scheme by a deduct entry under "1106-Audit". At the close of the year, proportionate charges on audit of Telecommunication Services will be allocated and transferred to the major head "4710-Telecommunication Services" under the scheme 'Audit'. This scheme will include expenditure on contributions to Posts and Telegraphs Welfare Fund, Holiday Homes, Grants to Recreation Clubs etc. This scheme will have the sub-scheme (i) Depreciation on Historical Cost and (ii) Supplementary Depreciation. This scheme will record leave encashment benefits granted at the time of retirement, termination of service etc. This scheme will have the following sub-schemes:Land Buildings Mail Motor Vehicles Other Motor Vehicles and Launches Internal Plant These schemes will have the following sub-schemes Land Buildings This scheme will have the following sub-schemes : Civil Engineering Store Suspense Debit Stock Credit Issued to New Assets Net Deposits Recoveries: Issued to working Expenses. Issued to sales, transfers etc. Net Suspense Purchase Debits Credits Net Debits Miscellaneous Civil Engineering Advances. Debits
297

(b) (c)

Credits Net Debits

298

Major Head/ Sub-Major Head 4711 Telecommunication Services (1) (8) 01 Telephones (Urban) 00512 00294

Scheme

00514

00515

00516

00517 00518 00519 07999 08000 09004

Receipts Receipts from Rent and Call Charges Receipts from Rent on Telephone wires, circuits and instruments leased to others Receipts from Mahanagar Telephone Nigam Ltd. for network (Telephone) utilisation. Receipts from interest on loan component of the value of Assets of the Department of Telecommunication transferred to MTNL. Receipts from dividend on equity component of the value of assets of the Department of Telecommunication transferred to MTNL. Receipts from Data Network Receipts from Services and Service Fees (2) Net Receipts from other Telephone Administrations Suspense (8) Other Receipts (1)(3) Deduct - Net payments to other Telephone Administrations Receipts Receipts from Rent and Call Charges Receipts from Services and Service Fees (2) Suspense (8) Other Receipts (1)(3) Receipts Receipts from Telegrams (4) Receipts from Telex (5) Receipts from Rent of telegraph wires and circuits leased Receipts from Mahanagar Telephone Nigam Ltd. for network (Telex)

02 Telephones (Rural) 00512 00002 07999 08000 03 Telegraphs 00521 00522 00523 00524

299

utilisation. 00002 00525 00526 00527 07999 08000 09005 09006 Receipts from Services and Service Fees (6) Net Receipt from other telegraph Administration Net Receipt from other Radio Companies Receipts from Foreign Traffic Exchange adjustment Suspense (8) Other Receipts (1) (7) Deduct - Net payments to other Telegraph Administration Deduct - Net payments to other Radio Companies

04 Registration Fees Prospective Subscribers

from 00528 00529 00530 Receipts Receipts from Fees for Telephones Receipts from Fees for Telex Receipts from Fees for Leased Telecommunication Services. Non-plan Direction and Administration (1) Control and Supervision (2) Suspense (6) Non-plan Education and Training (Operational) Telephone Exchanges Telephone Revenue Accounts Telegraphs Radio Suspense (6) Non-plan Stores Depots Stores Accounting Factories Suspense (6) Miscellaneous Expenditure Non-plan Telecommunication Engineering

05 General Administration 80001 81051 87999 06 Operation 80003 81052 81053 81054 81055 87999 07 Stores and Factories 81056 81057 81058 87999 87998 08 Research and Development 81059
300

87999 09 Engineering 80003 80042 80006 81045 81060 81061 87999 10 Accounts and Audit 81043 81044 87999 11 Amenities to Staff 80956 87999 12 Pension 80155 80156 80157 80158 80162 80159 80169 80173 13 Stationery and Printing 81062

Centre Suspense (6) Non-plan Education and Training (Engineering) Construction (Civil Works) (4) Repairs and Maintenance Petty Works Construction (Engineering Works) (3) Technical and Development Circle Suspense (6) Non-plan Audit Accounts Suspense (6) Non-plan Amenities to Staff Suspense (6) Non-plan Superannuation and retirement allowances Commuted Value of Pension Compassionate Allowances Gratuities Contribution to Employees' Provident Fund Family Pensions Leave Encashment Benefits (7) Other Pensions Non-plan Stationery and Printing

14 Dividends to General Revenues 81063 89002

Non-plan Dividends to General Revenues (1) Deduct - Amount met from Telecommunication Revenue Reserve Fund Non-plan

15 Appropriation from Telecommunications Surplus 81064

Appropriations to Telecommunications Capital Reserve

301

Fund 81065 Appropriations to Telecommunications Revenue Reserve Fund

16 Repayment of Loans taken from General Revenues by Telecommunications 81066 81067 17 Telegraph and Telex Systems 81068 81069 18 Local Telephone Systems 81070 81071 81072 81073 19 Long Distance Switching Systems 81074 81075 81076 20 Long Distance Transmission Systems 81077 81078 81079 81080 81081 81082 81083 81084 81085 81086 87999 21 Ancillary Systems 81059 81087
302

Non-plan Repayment of Principal Interest Non-plan Telegraphs Offices Telex System Non-plan Telephone Exchange (Automatic) Telephone Exchanges (Manual) Indian Mobile Personal Communication Services Inet and Internet Non-plan Trunk Automatic Exchanges STD and other Trunk Dialing Systems Manual Trunk Exchanges Non-plan 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 Suspense(6) Non-plan Telecommunication Engineering Centres Training Centres

81088 81089 81090 81091 81092 81093 81094 22 Lands and Buildings 81095 80955 60 Others 81048 81049 81050 80026 88000 80 General 87999 81096 80034 81147 88000 89029

Technical and Development Circles Stores Depots Telecommunication Factories Telecommunication Industries (9) Posts and Telegraphs Civil Engineering Wing (10) Telecommunication Computer System Quality Assistance Circle Non-plan Administrative Offices Staff Quarters Non-plan Depreciation (5) Contribution towards Capital Expenses Social Security and Welfare Programmes Assistance to Public Sector and Other Undertakings Other Expenditure Non-plan Suspense Accounts - Stores Manufacturing Suspense Account Investment in Public Sector and other Undertakings Civil Engineering Store Suspense Accounts Other Expenditure 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.

89002 89030 89031 89032

89033 Notes: Receipts

303

(1) (2)

(i) (ii) (3) (i) (ii) (4) (i) (ii) (iii) (5) (6)

See Note (1) below Major Head "4701-Postal Services". Suitable sub-schemes may be opened for recording service fees for different types of services rendered. The following are some of the items covered under this scheme:Installation, reconnection and shifting fees. Charges for breakage, provision of additional facilities coloured sets etc. This scheme will include the following items for which distinct sub-schemes may be opened: Royalties Miscellaneous items (Directories, Waste paper etc.) This scheme will have the following sub-schemes:Telegrams- Domestic Telegrams-International. Besides, suitable sub-schemes may be opened for revenue realised on Deposit Account systems, Press messages etc. This scheme will have distinct sub-schemes for Rentals and Call charges This scheme may be suitably divided into the sub-schemes to record the different types of services/Service fees recovered by the Telegraph Branch. The following are some of the items covered under this scheme. Charges for abbreviated telegraphic addresses Miscellaneous fees This scheme will record the following items for which distinct sub-schemes may be opened:Royalties Receipts from Guarantors; and Miscellaneous receipts This scheme will have the following sub-schemes:Advance Revenue Accounts Receivable. At the time of issue of bills, the amount will be directly credited to the scheme under the Major Head 4711- Telecommunication Services 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 minus credit to the head '4711- Telecommunications Services - Suspense Telephones or Telegraphs Accounts Receivable. Subsequent recoveries of the bills will be credited to the sub-scheme 'Accounts receivable'. Non-plan See Notes (1) below the major head "4701- Postal Services". This scheme will also include expenditure relating to General Manager (Projects) and their Administrative offices under distinct sub-schemes. This scheme will include expenditure on Telegraph Traffic/Divisional offices and Telephone Districts/Divisional Offices. This scheme will have following sub-schemes:Establishment for Telephones Establishment project Installations. This will record the expenditure on the Civil Engineering Wing of the
304

(i) (ii) (7) (i) (ii) (iii) (8) (i) (ii)

(1)

(2) (3) (a) (b) (4)

(5) (6) (i) (ii) (iii)

(7) (8) (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) (xi) (xii) (9) (10)

Telecommunication Services. See Note (7) below the major head "4701 Postal Services". This scheme will have the following sub-schemes:Demand payable Unpaid wages Pre-paid expenses 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-schemes of the nomenclature of the existing schemes may be opened under the head 'Suspense' as and when necessary. This scheme will record leave encashment benefits granted at the time of retirement, termination of service etc. The following sub-schemes may be opened under any of the schemes below this major head by the P&T Board depending upon the necessity. Land Building Apparatus and Plant Tele printer and Subscriber's Installations Motor Vehicles and Launches Installation Test Equipment Cables Lines and Wires Subscribers' Installations Direction and Administration Masts and Aerials Direction and Execution Each industry/Company will appear as a distinct sub-scheme e.g. "Telecommunication Consultants India Ltd." 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.

305

Major Head/ Sub-Major Head 4712 Satellite Systems 00531 08000 80001 80003 80002 80050 81098 81099 81100 80536 88000

Scheme Receipts Receipts from Satellite Systems Other Receipts Non-plan Direction and Administration Education and Training Research and Development Operation and Maintenance Project Management Space Crafts Master Control Facilities Housing Other Expenditure

306

Major Head/ Sub-Major Head 4713 Other Communication Services 00532 00533 00534 00535 08000 80533 80532 80535 81104 80034 88000 Notes: (1) (i) (ii) (iii) (1)

Scheme Receipts Receipts from Monitoring Organisation Receipts from Wireless Planning and Coordination Organisation Receipts from Telecommunications License Fee (1) Receipts from Universal Access Levy Other Receipts Non-plan Wireless Planning and Coordination Monitoring Services Compensation to Service provider for Universal Service Obligation Other Communication Facilities (1) Investments in Public Sector and other Undertakings Other Expenditure

Reeipts This scheme will record receipts under the following sub-schemes: Cellular Services Basic Services Others (for Radio Paging etc.). Non-plan This scheme will include the expenditure on buildings etc. for the Monitoring Organisation.

307

48- Science, Technology and Environment Major Head/ Sub-Major Head 4801 Atomic Energy 00536 00537 00538 01106 08000 80001 80002 81105 81106 81107 81108 81109 80537 81111 80536 80037 88000 Notes: (1) Non-plan This scheme will include the expenditure of Secretariat (Atomic Energy) and Atomic Energy Commission. Scheme Receipts Receipts from Licence fees Receipts from Health Schemes Receipts from Sales and Services of Bhaba Atomic Research Centre Receipts from sales and services of Atomic Minerals Division Other Receipts Non-plan Direction and Administration (1) Research and Development Control and Regulatory Functions Surveys and Prospecting for Atomic Minerals Pilot Plants Centre for Advanced Technology Other Research Facilities Health Schemes Common Facilities Housing International Cooperation Other Expenditure

308

Major Head/ Sub-Major Head 4802 Space Research 00540 08000 80001 80005 81112 81113 81114 80537 81111 80536 88000 Notes: (1)

Scheme Receipts Receipts from Space Research Other Receipts Non-plan Direction and Administration (1) Machinery and Equipments Space Technology Space Applications Space Sciences Health Schemes Common Services Housing Other Expenditure

Non-plan This scheme will include the expenditure of Secretariat (Space).

309

Major Head/ Sub-Major Head 4803 Oceanographic Research 01115 08000 10325 10326 10327 10328 10329 10330 10331 10332 10333 10334

Scheme Receipts Receipts from Oceanographic Research Other Receipts Plan Polar Science Polymetallic Nodules Programme Ocean observation and Information System Marine Research and Technology Development Delineation of the outer limits of Continental Shelf Coastal Research Vessels (CRV) & Other Research Vessels National Institute of Ocean Technology (NIOT) Information Technology Earth Science Comprehensives Topography Surveys Gas Hydrates Exploration and Technology Development for Exploitation O and M of Sagar Nidhi Data BUOY Programme & Operation Maintenance of Sagar Manjusha Early Warning System for Tsunami and Storm Surge National Centre for Antractic Ocean Research Indian National Centre for Ocean Information Services Sea Front Facilities Development of Manned Submersible Multichannel Seismic System on Board Sagar Kanya Expeditions to the Arctic Desalination Technology 10 MLD National Oceanarium Demonstration of Shore Protection Measures through Pilot Project Integrated Ocean Drilling Programme and Arabian Sea Basin Studies Ice Class Research Vessel

10335 10336 10337 10338 10339 10340 10349 10350 10351 10352 10353 10354 10355 10356
310

10357 10358 10359 10361 10362 11308 80003 80002 81115 81116 81117 81118 81119 88000 Notes: (1)

Headquarters Building Earth Science Multi Hazards Early Warning Support System Centre for Climate NIOT Ext Centre West Bengal Research and Development in Earth and Atmospheric Science Seismicity and Earthquake Precursors Non-plan Education and Training Research and Development Oceanographic Survey (1) Antartic Research Assistance for Oceanographic Research Polymetallic Nodules Programme Other Research Schemes Other Expenditure

Non-plan This scheme will include the expenditure on Research Expedition to South Indian Ocean under a distinct sub-scheme.

311

Major Head/ Sub-Major Head 4804 Other Scientific Research 01 Survey of India 00542 08000 11014

Scheme

80001 80003 81120 81121 81122 81123 80536 80542 81125 81126 88000 02 Pharmaceutical Research 00544 08000
80544

Receipts Receipts from Survey of India Other Receipts Plan Modernization of Mapping Organization SOL and NATMO Non-plan Direction and Administration Education and Training Topographical Survey Assistance to Scientific Bodies Publications of Map, Charts, Reports etc. Surveys of Developmental Projects Housing Survey of India (1) Ecology and Environment Other Services Other Expenditure Receipts Receipts from Research Other Receipts Non-plan

Pharmaceutical

Assistance to Pharmaceutical Research

60 Others 00237

Receipts Receipts from National Test House Plan Human Resource Development Biotechnology Programme for Promotion of Excellence and Innovation Biotech Facilities Bioinformatics Research and Development Department of Biotechnology Grand Challenge Programme International Cooperation Biotechnology

10146 10147 10148 10149 10150 10151 10152

312

10153 10154 10237 10341 10342 10853

10855 10856 10858 10859 10860 10861 10862 10863 11009 11010 11011 11012 11013 11015 11017 11018 11019 11020

11021 11022 11024

Biotechnology for Social Development Support to Autonomous Research and Development Institutions National Test House National Centre for Medium Range Weather Forecast Indian Institute of Tropical Meteorology Technology Promotion Development and Utilization Programme TPDU DSIR National Research Development Corporation DSIR Consultancy Development Centre DSIR National Laboratories DSIR National S and T Human Resource Development DSIR Intellectual Property and Technology Management DSIR R and D Management Support DSIR New Millennium Indian Technology Leadership Initiative DSIR Institute of Translational Research DSIR Research and Development Support SERC Technology Development Programme Science and Technology Programme for Socio Economic Development International Cooperation S&T State Science and Technology Programme Autonomous Institutions and Professional Bodies Technology for Bamboo Products Mission Mode Project Synergy Projects Information Technology S&T National Training Programme for Scientists Technologists working with Govt. of India Drugs and Pharmaceuticals Research National Mission on Nano Science and Nano Technology Scholarships for Science in Higher Education Oversight Committee

313

11025 11026 11027 11028 11029 11348 80001 80002 80237 81129 80018 81130 81131 88000 Notes: (1) (2)

Recommendation Water Technology Initiative Inspire Innovation Clusters Security Technology Initiative Mega facilities for Basic Research I and M Sector Biotechnology Non-plan Direction and Administration Research and Development National Test Houses National Atlas and Thematic Mapping Organisation Assistance to Council of Scientific and Industrial Research Assistance to other Scientific Bodies Other Schemes Other Expenditure (2)

Non-plan This scheme will be divided into the sub-schemes (a) Building and (b) Equipment This scheme will include the expenditure on National Research Professors, encouragement to research scholars etc.

314

Major Head/ Sub-Major Head 4805 Ecology and Environment 01 Botanical Survey 80001 80002 80046 88000 02 Zoological Survey 80001 80003 80002 80046 88000 03 Environmental Research and Ecological Regeneration 10265 10266 10267 20254

Scheme

Non-plan Direction and Administration Research and Development Investigation Other Expenditure Non-plan Direction and Administration Education and Training Research and Development Investigation Other Expenditure

81133 81134 81135 81136 80037 04 Prevention and Control of Pollution 10263 10264 10268

Plan Research and Development for Conservation and Development Environment Information Education and Awareness International Cooperation Activities Environmental management in Heritage, Pilgrimage and Tourist Centres including Taj protection Non-plan Environmental Education/ Training/Extension Conservation Programmes Environmental Planning and Coordination Research and Ecological Regeneration International Cooperation

Plan Environmental Monitoring and Governance Pollution Abatement National Coastal Management Programme

315

11493 20253 20255

81137 81138 81139 88000 60 Others 88000

Expert Group on Low Carbon Economy Conservation of Natural Resources and Ecosystems National River Conservation Plan (NRCP) Non-plan Prevention of pollution of National Rivers Prevention of Air and Water Pollution Impact Assessment Other Expenditure Non-plan Other Expenditure

316

Major Head/ Sub-Major Head 4806 Meteorology (1) 00545 10360 11307 80001 80003 80002 81140 81141 81142 81143 80037 88000 Notes: Non-plan (1)

Scheme Receipts Receipts from Meteorology Plan Dedicated Weather Channel and Common Wealth Games 2010 India Meteorology Department Non-plan Direction and Administration (2) Education and Training Research and Development (3) Satellite Services (5) Observatories and Weather Stations Instrumentation (4) Other Meteorological Services International Cooperation Other Expenditure

(2) (3) (4) (5)

This major head will record expenditure on all meteorological services including Aviation, Agriculture Meteorology, Hydrometeorology, Seismological services and Agency Services. This scheme will include the expenditure of Secretariat (Earth Sciences). This scheme record expenditure on development, manufacture, calibration and repairs of the various instruments. These will record expenditure on Research and Training not forming part of other schemes. This will include space and ground equipment exclusively provided for meteorology

317

49- General Economic Services Major Head/ Sub-Major Head 4901 Tourism (1) 01 Tourist Infrastructure 00546 00548 08000 11092 11101 11103 11105 11106 Scheme

81144 81145 80546 80026 80034 88000 80 General 01097 08000 11094 11095 11096 11097 11098 11100 11102 80001
318

Receipts Receipts from Tourists Transport Rent and Catering Receipts Other Receipts Plan Externally Aided Projects Assistance for Large Revenue Generating Projects Creation of Land Bank for Hotels Assistance to Central Agencies for Tourism Infrastructure Development Product/ Infrastructure Development for Destinations and Circuits Non-plan Tourist Centre (2) Tourist Accommodation Tourist Transport Service(3) Assistance to Public Sector and Other Undertakings Investments in Public Sector and Other Undertakings Other Expenditure Receipts Receipts from Promotion and Publicity Other Receipts Plan Assistance to IHMS FCIS etc. Capacity Building for Service Providers Overseas Promotion and Publicity including MDA Domestic Promotion and Publicity including Hospitality Incentive to Accommodation Infrastructure Market Research including 20 years Perspective Plan Computerisation and IT Non-plan Direction and Administration (4)

80003 81097 80037 80034 88000 Notes: (1) (2)

Education and Training Promotion and Publicity (5) International Cooperation Investments in Public Sector and Other Undertakings Other expenditure

(3)

(4) (5)

Non-plan This Sub-major head will record expenditure on repairs and maintenance of tourist bungalows, hotels etc. under concerned schemes. This scheme will record expenditure on repairs and maintenance facilities at tourist centres excluding that allocable to other schemes e.g. expenditure on a bus shelter or booking office will be recorded under "Tourist Transport Service". This scheme 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 scheme will include the expenditure of Secretariat (Tourism). 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.

319

Major Head/ Sub-Major Head 4902 Foreign Trade and Export Promotion (6) 01 Administration and Services 00549 00550 00551 08000 09000 10212 10214 10215 10216 10219 10222 10223 10226 10227 11081 20211

Scheme

81148 81149 81150 81151 81152 81153 81127 80026

320

Receipts Receipts from Export Trade Receipts from Import Licence Application Fees Receipts from Export Licence Application Fees Other Receipts Deduct-Refunds Plan National Export Insurance Account Export Inspection Council Market Access Initiative Indian Institute of Foreign Trade Centre for WTO Studies Director General of Foreign Trade (DGFT) Director General of Commercial Intelligence and Statistics (DGCIS) Agricultural Product Export Development Authority (APEDA) Marine Product Export Development Authority (MPEDA) Export Promotion Studies Assistance to States for Developing Export Infrastructure and Allied Activities (ASIDE) Non-plan Foreign Trade Control Trade Representation (1) Trade Information and Statistics (2) Trade Demonstration and Publicity Quality Control of Exports Administration of Export Promotion Schemes (3) Export Subsidy (5) Assistance for Public Sector and other

80034 80030 80037 88000 02 Kandla Special Economic Zone 00552

undertakings Investments in Public Sector and other Undertakings Assistance for export promotion and market Development (4) International Cooperation Other Expenditure Receipts Receipts from Kandia Special Economic Zone Non-plan Direction and Administration Construction and Development Receipts

80001 80042 03 Santacruz Special Economic Zone 00553

80001 80042 04 NOIDA Export Processing Zone 00554

80001 80042 05 Madras Export Processing Zone 00555

80001 80042 06 Cochin Special Economic Zone 00556

80001 80042 07 Vizag Export Processing Zone 00557

80001 80042 04 Salt Lake Export Processing Zone.

321

Receipts from Santacruz Special Economic Zone Non-plan Direction and Administration Construction and Development Receipts Receipts from NOIDA Export Processing Zone Non-plan Direction and Administration Construction and Development Receipts Receipts from Madras Export Processing zone Non-plan Direction and Administration Construction and Development Receipts Receipts from Cochin Special Economic Zone. Non-plan Direction and Administration Construction and Development Receipts Receipts from Vizag Export Processing Zone. Non-plan Direction and Administration Construction and Development Receipts

00520

80001 80042 05 FALTA Export Processing Zone 00547

Receipts from Salt Lake Export Processing Zone. Non-plan Direction and Administration Construction and Development Receipts Receipts from FALTA Export Processing Zone. Non-plan Direction and Administration Construction and Development

80001 80042 Notes: (1) (2) (3) (4) (5) (6)

Non-plan This scheme will record expenditure on Trade Commissioners abroad. This scheme will record expenditure on Commercial Intelligence and Statistics. This scheme will record expenditure of the Directorate of Export Promotion. This scheme will record assistance to Export Promotion Bodies and for market development but excludes items relating to the minor head "Export subsidy". This scheme will record expenditure on export subsidy schemes of all Ministries. Each new EPZ will be sub-major head with schemes `Direction and Administration' and `Construction and Development' there under below this major head.

322

Major Head/ Sub-Major Head 4903 Census Surveys and Statistics 01 Census 00558 11315

Scheme

80001 81155 80558 88000 02 Surveys and Statistics 00559 10989 10990 10991 10992

Receipts Receipts from Census Plan Schemes of office of RGI (including NPR) Non-plan Direction and Administration Computerisation of Census Data Census Other Expenditure Receipts Receipts from Survey and Statistics Plan Capacity Development SPI Strengthening of Computer Centre SPI Grants in Aid to Indian Statistical Institute Kolkata SPI Stregthening Monitoring and Evaluation for Projects and Programmes SPI Economic Census SPI Unique ID Authority of India India Statistical Strengthening Project (ISSP) Basic Statistics for Local Level Development (BSLLD) Non-plan Gazetter and Statistical Memoirs Vital Statistics (1) Economic Advice and Statistics National Sample Survey Organisation Indian Statistical Institute Computer Services Central Statistical Organisation Stale Statistical Agency Unique Identification Scheme Statistics Other Expenditure

10993 11342 20994 20995

81157 81158 81159 81160 81161 81162 81163 81164 81165 81166 88000 Notes: (1) Non-plan This scheme will include the

expenditure
323

of

Secretariat

(Programme

(2)

Implementation) and Secretariat (Statistics). This scheme will include the organisation "Registrar of Birth, Death and Marriages".

324

Major Head/ Sub-Major Head 4905 General Financial and Trading Institutions 01 General Financial Institutions 00560

Scheme

10213 10959

80028 88000 02 Trading Institutions 00561 81167 80030 88000

Receipts Receipts from General Financial Institutions Plan Investment in Export Credit Guarantee Corporations (ECGC) National Finance Development Corporation for Weaker Sections Non-plan Assistance to General Financial Institutions Other Expenditure Receipts Receipts from Trading Institutions Non-plan Trading operation in Liquors etc. (1) Assistance to Trading Institutions Other Expenditure

Notes: (1)

Non-plan The expenditure 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 scheme.

325

Major Head/ Sub-Major Head 4906 International Institutions (1) Financial 00562 Receipts

Scheme

81168 81169 81170 81031 Notes:

Receipts from International Financial Institutions Non-plan International Development Association Asian Development Bank International Finance Corporation African Development Fund/Bank

Non-plan (1) Each International Financial Institution may be treated as a scheme under this major head, as may be found necessary

326

Major Head/ Sub-Major Head 4907 Other General Economic Services 00563 Receipts

Scheme

00564 00565 00566 00567 00236 00569 00570 01183

00572

00573 00574 08000 10036 10082 10221 10235 10236 10240 10276 10509 10513 10544
327

Fees realized under the Monopolies and Restrictive Trade Practices Act,1969 Receipts from Patent Fees Receipts from Fees for Registration of Trade Marks Receipts from Certification Marking and Testing Fees Receipts from Regulation of Joint Stock Companies (1) Receipts from Fees for Stamping Weights and Measures Receipts from Trade Demonstration and Publicity Sale Proceeds of Liquor etc. (4) Receipts from Portfolio Management Scheme (Discretionary Mode) of National Investment Fund Receipts from Contribution from Railways towards repayment of World Bank Loan from Mumbai Urban Transport Project Receipts from Regulation of other Business Undertakings (2) Receipts from Land Ceilings (Other than agricultural land) Other Receipts (3) Plan Secretariat Economic Service Secretariat and Economic Services Secretariat Economic Service Department of Commerce Strengthening of Forward Market Commission Weights and Measures Setting up of Indian Institute of Corporate Affairs (IICA) Assistance for Infrastructure Development Viability Gap Funding Modernisation and Strengthening of Intellectual Property Offices Office of Economic Adviser DIPP Headquarter Secretariat and Building

10545 10693 10699 10748 10762 10777 10780 10781

10782 10784 10785 10787 11158 11341 11343 11344 11492

21160

80001 80563 80564 81174 80567 80236 81177 81178 81179 81180

DIT NIC Administration and Monitoring including HRD and Training IT (Information, Communication Technology & Modernisation) DPE Computerisation and Office Equipment Power Management Cell Economic Advisory Council to Prime Minister Grants in Aid to IAMR Grants in Aid to Universities and Research Institutions for Training Research and Institutional Development Expertise for Planning Process 50th year Initiative for Planning Strengthening Evaluation Capacity in Government Planning Plan Accounting and Public Finance Management System Lumpsum Provision for NE Region and Sikkim Modernisation of Office System UNDP assistance for Capacity Development for District Planning UNDP assistance for support to Livelihoods Promotion Strategies Office of the adviser to Prime Minister on Public Information Infrastructure and Innovations Swarna Jayanti Shahari Rojgar Yojana (SJSRY) Non-plan Direction and Administration (6) Regulation of Monopolies and Restrictive Trade Practices Regulation of Patents, Designs and Trade Marks Quality Control and Standardisations Regulation of Joint Stock Companies Regulation of Weights and Measures Regulation of Markets Urban Oriented Employment Programmes (5) Nehru Rozgar Yojana. Exchange loss under Foreign Currency (Non-Resident) Accounts

328

81181 81182 81183

81184 80573 80573 81187 81188 80037 88000

Scheme". Exchange Loss under Resurgent India Bonds Exchange Loss under India Millennium Deposits Fees to Portfolio Managers for management of investments from National Investment Fund Debt Relief Schemes Regulation of Other Business Undertakings (3) Land Ceilings (other than Agricultural Land)(1) (7)(9) Land Ceiling for Agricultural Land (7) (9) Compensation to Land holders on abolition to Zamindari System (8)(9) International Cooperation Other Expenditure (4)

Notes: (1) (2) (3) Receipts This scheme will include fees and other receipts realized under the Companies Act and commission received by court liquidators under Banking Companies Act. This scheme will include receipts from the Administration of Indian Partnership Act, Money Lenders Act, Chit Funds Act, and fees under Insurance Act. This scheme 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-schemes under this scheme. This scheme 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 the Major Head "State Excise". Non-plan This scheme will include compensation and administrative expenditure for enforcing the land ceiling laws for which separate sub-heads may be opened. This minor head will include expenditure on official Liquidators under companies Act, Regional Directors, Company Law Board and Court Liquidators under Banking Companies Act. 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 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
329

(4)

(1) (2)

(3) (4)

(5) (6)

(7) (8) (9)

Schemes/Emergency Risks (Factories) Insurance Schemes may be booked under distinct sub- heads below this minor head. Each Urban Oriented Employment Programme except 'Nehru Rozgar Yojana' will be opened as a sub-head under this minor head. This scheme will include the expenditure of Secretariat (Planning), Office of the Adviser to Prime Minister on Public Information, Infrastructure and Innovations, Planning Commission/ Planning Board and Economic Advisory Council to Prime Minister. Compensation Bonds issued under Land ceiling laws will be accounted for under this scheme. This head will record payments of compensation to Landholders on the abolition of Zamindari system, when it is decided to capitalise the expenditure. In case where Bonds are issued in lieu of cash payment, the value of the bonds is debited to this scheme by per contra credit to the head '1701-Intemal Debt of the Central Government-compensation and other Bonds'/'1703- Internal Debt of the State Government-compensation and other Bonds' as the case may be.

330

Major Head/ Sub-Major Head 4908 Labour and Employment 01 Labour (1) 00575 00304 00577 00578 00306 00580

Scheme

08000 10593

10594

10595

10596 10598

10601 10602

10603

10604 10605

10606
331

Receipts Receipts under Labour Laws Receipts from Fees for Registration of Trade Unions Receipts from Fees for Inspection of Steam Boilers Receipts from Fees realised under Factory's Act Receipts from Examination Fees under Mines Act Receipts from Fees under Contract Labour (Regulation and Abolition Rules)(1) Other Receipts Plan Strengthening of Adjudication Machinery and holding of Lok Adalats Machinery for better Conciliation and Upgradation of Office Infrastructure at CLC and RLC Improvement and Strengthening of Training Wing of Central Labour Service Officers Central Board for Workers Education National Child Labour Project including Grants in Aid to Voluntary Agencies Labour and Employment Statistical System Mine Accidents Analysis and Modernization of Information Database Strengthening of Infrastructure Facilities and Core Major Heads of DGMS Establishment of a New Regional Labour Institute Faridabad Strengthening of DGFASLI Organization and Occupational Safety and Health in Factories Ports and Docks National Labour Institute

10607 10608

11451 20618

80001 80002 81189 81190 81191 81192 81193 81194 81195 81196 81197 81198 81199 81200 81201 81202 81203 80029 80003 80037 88000 02 Employment Service (10) 00581

Scheme on Information Technology Grants in Aid to Research Academic Institutions and Non Governmental Voluntary Organisations for undertaking Research in Labour related subjects Identification and Elimination of Silicosis in India Health Insurance for Unorganised Sector Workers (Rashtriya Swasthya Bima Yojana) Non-plan Direction and Administration (2) Research and Development Industrial Relations (3) Working Conditions and Safety (4) General Labour Welfare (5) 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 (6) Rehabilitation of Bonded Labour Improvements in Working Conditions of Child/Women Labour Welfare of Emigrant Labour (9) Rural Labour (8) Assistance to Labour Cooperatives Education and Training (7) International Cooperation Other Expenditure Receipts Receipts from Employment Services Plan Mission Mode Project for Upgradation and Modernization of Employment Exchanges Non-plan Direction and Administration (11) Research and Development Employment Services Assistance to the Urban Poors

10609

80001 80002 80581 80033

332

88000 03 Training 00582 10587 10588 10589 10590 10591 10592

11499 11500 11501 11502 20610

20611 20613 20614 20615 20616

21466 21467 21468 21469 21470 80001

333

Other Expenditure Receipts Receipts from Training Plan Upgradation of Training Institutes National Instructional Media Institute Chennai Foremen Training Institutes at Jamshedpur and Bangalore Model Industrial Training Institutes Project Implementation and Trade Testing in DGE and T HQ. Building Equipment and Establishment for RVTIS Calcutta Hissar, Allahabad, Indore, Bhubneshwar, Vadodra, Jaipur and Tura Setting up of 4 institutes for training of trainers Setting up of 12 RVTIS for women in PP mode Setting up of 11 ATIs in PPP mode Revamp of DGE&T Institutions Establishment of new ITIs in NE states, Sikkim and strengthening and modernisation of ITIs in the state of Jammu and Kashmir L and E Upgradation of 100 ITIs into Centres of Excellence Rehabilitation of Bonded Labour Skill Development Initiative Upgradation of 1396 Govt. ITIs through PPP Externally Aided Project (EAP) for Reforms and Improvement in Vocational Training Services rendered by Central and State Governments Koushal Vikas Yojana Participation on World Skill Competition Expansion of Training of Trainers within DGET Institutes Skill Training for the Youth of Left Wing Extremism (LWE) Providing of Instructional Staff to ITI Non-plan Direction and Administration

81205 80002 81206 81207 88000

Training of Craftsmen & Supervisors Research and Development Industrial Training Institutes Apprenticeship Training Other Expenditure

Notes: Receipts (1) Fees realised under these rules framed by the Central and State Governments may be accounted for under distinct sub-schemes below this scheme. Non-plan (1) The expenditure on Special Commissions of Enquiry relating to Labour will be recorded under a distinct sub-scheme under the scheme to which the terms of reference to the Committee/Commission are closely related. The 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 Scheme "International Co-operation". (2) This scheme will include the expenditure of Secretariat (Labour and Employment), Labour Commissioner and his establishment. (3) This scheme will include enforcement of labour laws, settlement of disputes and wage boards. These may be shown under separate sub-schemes under this scheme. The expenditure on Labour Courts and Industrial Tribunals will also be recorded under this scheme. (4) This scheme 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-schemes. (5) This scheme will record labour welfare measures not related to sectors covered by the schemes for Coal, Mica and Iron Ore Mines labour welfare. All these schemes may have sub heads" Housing", "Education", "Health" etc. as the case may be. (6) This scheme will include government contributions towards social security measures for labour and industrial workers such as Family Pension-cum-Life Assurance scheme, Personal Injuries Compensation schemes etc. (7) This scheme will record expenditure on education, including workers' education programme, National Institute of Labour etc. (8) This scheme will be divided into the following sub-schemes: (i) National Commission on Rural Labour. (ii) Rural Workers cell. (9) This scheme will include services on Migratory Labour Recruiting Agencies for labour going abroad etc. (10) This will also include Urban Oriented Employment Programmes. (11) This will include the expenditure on Directorate General of Employment and Training.

334

Major Head/ Sub-Major Head 4909 MPs Local Area Development Programme 11261

Scheme

81208 80523

Plan MPs Local Area Development Scheme (MPLADS) Non-plan Assistance to District Rural Development Agencies Assistance to Local Bodies.

335

Major Head/ Sub-Major Head 4910 Other Special Area Programmes (1) 01 Dangs District 02 Backward Areas 03 Tribal Areas 30008 31511 81209 04 Ladakh Autonomous Hill Development Council 05 Jharkhand Area Autonomous Council 06 Border Area Development 31395

Scheme

Plan Tribal Sub Plan TSP2 Grant in aid Non-plan Special Central Additive to Tribal Sub Plan

81210

60 Others 20478 30248 30249 30250 31394 81211 81212

Plan Special Central Assistance Border Areas Non-plan Grants/ Loans for Special Plan Schemes for Development of Border Area Plan Special infrastructure in Left Wing Extremist affected areas North Eastern Council Assistance from Central Pool of Resources for NE and Sikkim Special package for Bodoland Territorial Council Special Central Assistance Hill Areas Non-plan Grants/ Loans for Special Plan Schemes of North Eastern Council Grants/ Loans for Special Plan Schemes for Bodoland Territory Council

Notes: (1) Schemes corresponding to the Major Head/ sub-Major Head may be opened under the sub-Major Head as necessary.

336

5- Capital Receipts Major Head/ Sub-Major Head 5001 Miscellaneous Capital Receipts 01 Civil 00583 Receipts Grants received from U.S.A under the agreement on PL480 and other Funds 1974 Value of Bonus Shares Sale proceeds of American and Lease Land Surpluses Retirement of Capital/Disinvestments of Cooperative Societies/Banks Other Receipts Receipts Receipts from O.Y.T Deposits Receipts from Leased Telecommunication Services Deposits Receipts from General and Special Category Telephone Deposits Receipts from Tatkal-Telephone Scheme Deposits. Deduct- Amount transferred to Major Head " Telecommunication Services" (including Wireless) Scheme

00307 00585 00586

08000 02 Telecommunications 00587 00316

00317 00318 09007

03 Disinvestment of Government Equity Holding (1) 00319

Receipts Disinvestment of Public Sector and other Undertaking

04 Premium received on Disinvestment of Government's Equity Holding 00319

Receipts Disinvestment of Public Sector and other Undertaking

Notes: (1) The face value of share disinvested only is to be recorded under this head.

337

6- Transfer to Contingency Fund Major Head/ Sub-Major Head 6001 Appropriation to the Contingency Fund 81213 Scheme

Non-plan Appropriation to the Contingency Fund

338

CONTINGENCY FUND 7- Contingency Fund Major Head/ Sub-Major Head 7001 Contingency Fund 81214 Scheme Non-plan Appropriation from the Consolidated Fund (1) Each major head in the Consolidated Fund as deemed will appear as a scheme.

Notes: (1) Non-plan The amount appropriated from the Consolidated Fund for transfer to the Contingency Fund and debited under the major head `6001- Appropriation to the Contingency Fund' will be credited under this scheme.

339

PUBLIC ACCOUNTS 8- Public Accounts 81- Small Savings, Provident Funds etc. Major Head/ Sub-Major Head 8101 National Savings Bank Deposits Scheme 90001 Post Office Savings Account,1981 90002 National Savings Fixed and Time Deposits (1) 90003 Cumulative Time Deposits (1) 90004 Post Office Recurring Deposit,1981 90005 Post Office Time Deposits (1 year), 1981. 90006 Post Office Time Deposits (2 year), 1981. 90007 Post Office Time Deposits (3year), 1981. 90008 Post Office Time Deposits (5 year), 1981. 90009 Post Office Monthly Income Account, 1987. 90010 Senior Citizen Savings Scheme, 2004. 90011 Discontinued National Savings Deposit Schemes. Note: (1) Separate sub-schemes may be opened under these schemes 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.

340

Major Head/ Sub-Major Head 8102 National Savings Certificates 90012 90013 90014 90015

Scheme Post Office Certificates (1) (2) Defence Savings Certificates (1) National Development Bonds Post Office Certificates (New Series)

Notes: (1) Separate sub-schemes may be opened for each type of savings certificates, such as Cash Certificates, Savings Certificates of different denominations etc. (2) Unclaimed balances of post office certificates are transferred to revenue under the head "1511-Miscellaneous General Services-Unclaimed Deposits, at the end of 3rd year after the year's accounts in which the certificates mature.

341

Major Head/ Sub-Major Head 8103 Public Provident Funds 90016

Scheme Public Provident Funds

342

Major Head/ Sub-Major Head 8104 Investment of National Small 90017 Savings Fund

Scheme 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 (1) Investment of sums, received in NSSF on redemption of Special Central /State Government Securities, in special Central Government Securities Investment under other instruments (2)

90018

90019 90020

90021 Note: (1) (2)

Name of the State will appear as sub-scheme Each borrowing institution shall appear as a distinct sub-scheme under this scheme.

343

Major Head/ Sub-Major Head 8105 01 Income and Expenditure of National Small Savings Fund Income from Investments of 90022 Small Savings Collections

Scheme

90023

90024 90025

90026

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 (1) Investment of sums, received in NSSF on redemption of Special Central /State Government Securities, in special Central Government Securities Interest on Investments in other instruments (2) Interest on National Savings Deposits Interest on National 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 Other Receipts from NSSF

02

Interest Payments to Subscribers

90027 90028 90029

03

Management Cost

90030 90031 90032 90033

04 Note: (1) (2)

Other Income of NSSF

90034

Name of the State will appear as sub-scheme Each borrowing institution shall appear as a distinct sub-scheme under this scheme.

344

Major Head/ Sub-Major Head 8106 01 State Provident Funds Civil 90035 90036 90037 90038 90039 90040 90041 90042 90043 90044

Scheme

General Provident Funds Contributory Provident Fund I C S Provident Fund (1) 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

02

Defence

03

Railways

90045 90046

State Railways Provident Fund (2) Transferred Railways Personnel Provident Fund (2) Interest Suspense Account (4) Workmen' s Contributory Provident Fund Contributory Provident Pension Fund Other Miscellaneous Provident Funds (3)

04 60

Interest Suspense Other Provident Funds

90047 90048 90049 90050

Notes: (1) (2) (3) (4)

ICS (Non European Members) Provident Fund may be recorded under a separate sub-scheme below this scheme. Contributory' and 'Non-Contributory' Provident Funds may be shown under distinct sub-scheme under these schemes. Each provident fund will be shown distinctly under a separate sub-scheme. 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 scheme pending clearance by per contra credit to the Fund account of the subscriber concerned.

345

Major Head/ Sub-Major Head 8107 Trusts and Endowments 90051 90052 90053 90054 90055 Notes: (1)

Scheme Treasury Notes (1) Endowment By the Late King of Oudh "Trusts Created by the Edavagai Rights Acquisition Act, 1955" Endowments for Charitable and Educational Institutions Other Trusts (2)

(2)

Separate sub-schemes may be opened for the Treasury Notes on account of the Bhonsla and other Nagpur Temples and "Non-Transferable Notes at 4% (Madras). Deposits of Trusts created by the Nizam of Hyderabad' and 'Appropriation for the maintenance of Madho Rao' will be recorded under separate sub-schemes under this scheme. This scheme 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-schemes).

346

Major Head/ Sub-Major Head 8108 Insurance and Pension Funds 90056 90057 90058 90059 90060 90061 90062 Notes: (1)

Scheme Postal Insurance and Life Annuity Fund Family Pension Funds (2) Central Government Employees' Group Insurance Scheme (4) Union Territory Employees' Group Insurance Scheme (5) State Government Insurance Fund (1) Other Insurance and pension Funds (3) State Government Employees' Group Insurance Scheme (5)

(2)

(3) (4)

(a) (b) (5)

(a) (b)

This scheme will record transactions connected with Insurance Schemes run by State Governments with specific sub-schemes for Life Insurance Schemes and General Insurance Schemes. This scheme will record transactions relating to Bombay Family Pension Fund of Government Servants, Bengal Uncovenanted Service Family Fund, General Family Pension Fund of GRADE IV Governments Servants, Hindu Family Annuity Fund etc., under distinct sub-schemes. Each category of Insurance or Pension Funds will be recorded separately under distinct sub-schemes. Subscriptions recovered under the scheme will be credited to the scheme proper by all concerned accounting authorities, Apportionment thereof will however be done by the C.G.A.'s Organisation between the following two sub-schemes:Insurance fund Savings Fund The nomenclature of the scheme 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 scheme will have two sub-schemes viz :Insurance Funds Savings Fund

347

Major Head/ Sub-Major Head 8109 Special Deposits and Accounts 90063 90064

Scheme 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)

90065 90066

90067 90068

90069 90070 90071 90072 90073 90074 90075 90076 90077 90078 90079 90080 90081 90082 90083 90084 90085

348

90086

90087 90088

90089 90090

90091

Special Deposits of Employees Deposit Linked Insurance Scheme (Administration Fund) Petroleum Bonds (1) Special Securities issued to Stressed Assets Stabilization Fund in consideration of stressed Assets of IDBI Special Securities issued to Food Corporation of India Special Securities issued to Oil Marketing Companies (8.13 per cent Oil Marketing Companies Government of India Special Bonds, 2021) Issue of Special Bonds to Fertilizers Companies as compensation towards Fertilizer Subsidy

Note: (l)

A separate sub-scheme may be opened for different series of Bonds.

349

Major Head/ Sub-Major Head 8110 01 Other Deposits and Accounts Deposit Scheme for Retiring 90092 Employees 90093

Scheme

Deposit Scheme for Retiring Government Employees, 1989 Deposit Scheme for Retiring Employees of Public Sector Companies, 1991. Mahila Samriddhi Yojna for Rural Women

02

Other Deposits Schemes

90094

350

Major Head/ Sub-Major Head 8111 Note: (1) Other Savings Deposits 90095

Scheme State Savings Bank Deposits (1)

Under this scheme separate sub-scheme 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, 15 Years Cumulative Time Deposit Accounts, Treasury Savings Bank Deposits, Treasury Fixed time deposits, etc run by the State Governments.

351

8112

Major Head/ Sub-Major Head Other Savings Certificates

90096 90097 90098

Scheme State Savings Certificates Treasury Savings Deposit Certificates (1) Savings Certificate Bank Series (1)

Note: (1)

Separate sub-schemes may be opened for each type of savings certificates, such as Cash Certificates, Savings Certificates of different denominations etc. run by the State Governments.

352

82- Reserve Funds bearing Interest Major Head/ Sub-Major Head 8201 Depreciation/Renewal Fund Reserve 90099 90100 90101 Scheme Depreciation Reserve FundsRailways (Commercial Lines) (1) Depreciation Reserve FundsRailways (Strategic Lines) (l) Depreciation Reserve FundsGovernment Commercial Departments and Undertakings (2) Depreciation Reserve FundsGovernment Non-Commercial Departments and Undertakings (2) Depreciation Reserve Investment Account (3) Funds-

90102

90103 Notes: 1) 2)

3)

Interest on the balances of these funds as well as interest and dividends on securities purchased from these funds are also credited to these schemes. Each fund relating to each Government commercial or non-commercial department/undertaking may be recorded under a distinct sub-scheme below these schemes. Investments relating to each fund may be recorded under a distinct sub-scheme below this scheme.

353

Major Head/ Sub-Major Head 8202 Revenue Reserve Funds 90104 90105 90106

Scheme Railway Revenue Reserve FundInvestment Account Posts and Telegraphs Reserve Fund Revenue

Telecommunication Revenue Reserve Fund

354

Major Head/ Sub-Major Head 8203 Development Funds 90107 90108

Scheme Railway Development Commercial Lines (1) Fund-

Railway Development Fund-Strategic Line (1)

Notes: (1) This Fund has been set up for financing expenditure on the following items: (a) All works relating to amenities for passengers and other Railway users including additions to existing or new works, provided that, where the original cost of the existing work was charged to Revenue, being within the new Minor Works limit, the whole cost of a new work replacing the old one shall be charged to the Development Fund. The items which constitute amenity works are listed in Note 2 (A) below para 910 of Indian Railway General Code, Vol.I. (b) Labour Welfare works including additions to existing or new works estimated to cost individually above Rs.25,000. (c) Unremunerative works for improvement of operational efficiency costing more than Rs. 3 lakhs each. (d) The cost of construction of New Lines, completed before 1st April, 1955 or in progress on that date which are necessary but unremunerative. For this purpose the cost of an unremunerative project except land will, in the first instance, be charged to the Railway Development Fund and adjustment between Capital and Railway Development Fund will be made after the results of actual working in the sixth or any earlier year after opening are available so that the yield on the portion debited to Capital reached the prescribed standard of remunerativeness, the balance being debited to the Railway Development Fund to the extent necessary. Each such case will be decided by the Railway Board. 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.

355

Major Head/ Sub-Major Head 8204 Capital Reserve Funds 90109 90110 90111 Notes: The sub-scheme will be as (1) under: Receipts (i) Appropriation from Posts and Telegraphs Surplus (ii) Supplementary Depreciation towards inflationary element

Scheme Capital Reserve Telegraphs (1) Fund-Posts and

Telecommunication Capital Reserve Fund Railway Capital Fund

356

Major Head/ Sub-Major Head 8205 General Funds and Other Reserve 90112

Scheme General and Other Reserve Funds of Government Commercial Departments/Undertakings (1) Development fund for Agricultural Purposes Railway Pension Fund-Commercial Lines (2) Railway Lines (2) Pension Fund-Strategic (Railway (Railways

90113 90114 90115 90116 90117 90118 90119 90120 90121 90122 90123 90124 90125

Staff Benefit Fund Commercial Lines) Staff Benefit Strategic Lines) Fund

General Insurance Fund General Insurance Fund-Investment account Contingency Reserve Electricity (3) (4) Fund -

Contingency Reserve Fund Electricity-Investment Account (4) 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) National Fund for Control of Drug Abuse Calamity Relief Fund Price Stabilization Fund Pharmaceutical Research Development Support Fund

90126 90127 90128 90129 90130 Notes: (1)

and

This scheme 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 sub357

(2) (3) (4)

scheme. These funds has been set up to even out the fluctuating burden of pension payments over the years, that will otherwise arise. See Note (1) below Major Head "8202- Revenue Reserve Funds." These schemes will include also the transactions on account of the Contingency Reserve Funds of the Nuclear Power Schemes. For this purpose a separate subscheme may be opened for the Contingency Reserve Fund of each Nuclear Power Station.

358

83- Reserve Funds not bearing Interest Major Head/ Sub-Major Head 8301 01 Sinking Funds Appropriation for reduction or 90131 avoidance of Debt 90132 02 Notes: (1) Sinking Fund Account(3) Investment 90133 Sinking Funds (1) Other Appropriation (2) Sinking Fund-Investment Account Scheme

(2) (3)

This scheme is credited with the amount set apart each year for the sinking fund created for a loan by charge to "1706- 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 Major Head "Internal Debt". On the maturity of the loan, the balance outstanding under this Major Head is credited to the Major Head "8716Miscellaneous 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 Major 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 Major Head (Sinking Fund). Simultaneously an amount equivalent to the nominal value of the securities cancelled is credited to "8716- Miscellaneous Government Account Ledger Balance Adjustment Account" by per contra debit to this Major 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. This head will be closed to "8716- Miscellaneous Government Account-Ledger Balance Adjustment Account". In cases where the amounts at credit of the Sinking Funds are invested, the amount spent on the purchase of securities should be debited to this Major 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 Major 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 Major 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 "1404- Interest Receipts
359

/1707- Interest payments". Major Head/ Sub-Major Head 8302 Famine Relief Fund 90134 90135 Scheme Famine Relief Fund (1) Famine Relief Fund-Investment Account (2)

Notes: (1)

(2) (3)

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 scheme 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-scheme, below this scheme. The account of this fund may be exhibited under the following distinct sub-schemes: 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-schemes "Transfers to general balance for repayment of debt" and "Transfers to general balances for financing loans to cultivators etc." respectively by contra credit to "8716- Miscellaneous Government AccountLedger Balance Adjustment account". The sub-schemes will be "Purchase of Securities" and "Sale of Securities". 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.

360

Major Head/ Sub-Major Head 8303 Notes: (1) Central Road Funds 90136

Scheme Central Road Funds

This fund is constituted out of the proceeds of excise and import duties on motor spirits earmarked for road development The amount sanctioned each year for transfer to this fund is credited to this Major Head by contra debit to the Major Head '4624 Roads and Bridges' in the accounts of the Central Government. Out of this amount 80% is allocated to the States etc. and the balance 20% is retained by the Central Government as ordinary reserve to which is also added receipts accepted from other sources which are treated as Special Reserves. The accounting procedure for allocations from this fund and expenditure therefrom is as under:A. Central Government and Union Territory Governments without Legislature Direct expenditure on roads etc. incurred and to be met out of the allocations from the Fund (Ordinary or Special) and the expenditure on the Roads wing of the Ministry of Transport are initially debited to Major Head "4624- Roads and Bridges' or any other appropriate head of account concerned and '4907- Other General Economic Services' respectively. The debits under these Major Heads are subsequently set off by transfer of equivalent amount from this fund. B. State Governments The amounts allocated to the State Governments whether from the 80% allocation to the States or from the Reserves are debited in the Central Books to the major head '1601- Transfer payments to State, Union Territory Governments, Urban Local Bodies and Panchayati Raj'. This Major Head is relieved simultaneously by a deduct entry by transfer of equivalent amounts from this Fund. In the State Accounts, the amounts so received are credited to the Major Head '1601- Transfer payments to State, Union Territory, Urban Local Bodies and Panhcayati Raj'. Out of these amounts, the allocations other than those from reserves, are credited to Major Head `8507- Other Deposits-Subventions from Central Road Fund', by contra debit to the Major Head 4624- Roads and Bridges' or any other appropriate Major Head concerned. Such of the expenditure under this Major Head as is to be met out of the allocations other than those from the Reserves, is set-off by transfer of the equivalent amounts from the deposit Major Head mentioned above. C. Union Territories with Legislature The amounts sanctioned to the Union Territories with Legislature are debited in the accounts of the Central Government to the Major Head '1601- Transfer payments to the State, Union Territory Governments, Urban Local Bodies and Panchayati Raj'. This Major Head is relieved simultaneously by transfer of equivalent amounts from this fund. In the books of the Union Territory Governments with Legislature these grants are
361

credited under the Major Head '1601- Transfer payments to the State, Union Territory Governments, Local Bodies, Panchayati Raj'. The expenditure in reimbursement of which these grants are made, is debited to the Major Head '4624- Roads and Bridges'.

362

Major Head/ Sub-Major Head 8304 01 Roads and Bridges Fund National Highways Permanent 90137 Bridges Fees Fund State Roads and Bridges Fund 90138 90139

Scheme

National Highways Bridges Fees Fund

Permanent

02

State Roads and Bridges Fund State Roads and Bridges FundInvestment Account

Notes: (1)

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 "4624-Roads and Bridges". The expenditure incurred by the State/U.T. Governments for collection of fees shall be reimbursed to that Government at actual 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 subscheme " Cost of collection of fees payable to State Govt./U.T. Governments" under the scheme `Fees on National Highways Permanent Bridges' below Major Head "4624- Roads and 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 "4624-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 "4624" referred to above shall also be relieved by debit to the Fund Account by contra credit to the Major Head "4624". 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.

363

Major Head/ Sub-Major Head 8305 Depreciation/Renewal Fund Reserve 90140

Scheme Depreciation Reserve Funds of Government Commercial Departments/Undertakings (1) Depreciation Reserve Funds of Government Non-Commercial Departments (1) (2)

90141

Notes: (1) (2)

Please see Note (2) below the Major Head `8201- Depreciation/Renewal Reserve Funds'. This scheme is intended to record the transactions on account of Depreciation Reserve Funds of Non-commercial Departments of Governments like the Government Presses.

364

Major Head/ Sub-Major Head 8306 Revenue Reserve Funds 90142 90143

Scheme Revenue Reserve Funds (1) Revenue Reserve Funds-Investment Account

Note: (1)

The scheme 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-schemes below this scheme.

365

Major Head/ Sub-Major Head 8307 Development and Welfare Funds 90144 90145 90146 90147 90148 90149 90150 90151 90152 90153 90154 90155 90156 90157 90158 90159 90160 90161

Scheme Development Funds For Educational Purposes (1) Development Funds For Medical and Public Health Purposes (2) Development Funds For Agricultural Purposes (3) Development Funds For Animal Husbandry Purposes (9) Sugar Development Fund Industrial Development Funds (5) Funds for Development of Milk Supply Mining Areas Development Funds Cooperative Development Funds (4) Electricity Development Funds (6) Capital Construction Funds Port Development Funds Port Development Funds-Investment Account Mines Welfare Funds (7) Cine- Workers Welfare Fund Kutch Benevolent Funds National Bio-Technological Fund

Core

National Science and Technology Entrepreneurship 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 Consumer Welfare Fund (10) National Fund for Control of Drug Abuse.

90162 90163 90164 90165

90166 90167

366

90168

Central Resource Pool for Development of North Eastern Region Development Fund for Tea Sector Prarambhik Shiksha Kosh Other Development and Welfare Fund (8)

90169 90170 90171 Notes: (1)

(2)

(3)

(4) (5)

(6) (7)

(8)

(9) (10)

This scheme 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-schemes. Where any such fund is invested, the corresponding investments should also be exhibited under a distinct sub-scheme. This scheme 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-schemes. Where any of the funds are invested, the corresponding investment should also be exhibited under distinct sub-scheme. This includes "State Agricultural Credit Relief and Guarantee Fund', "Sugar Cane Cess Fund', etc. which should be recorded under distinct sub-schemes. Where any of the funds are invested, the corresponding investments should also be exhibited under distinct sub-schemes. This includes 'State Co-operative Development Fund'. Includes 'Industrial Loan Fund', Industrial Research and Development Fund', 'Cotton Textile Fund' 'Reserve Fund for protection of Sugar Industry' etc. as distinct sub-schemes. If any of these funds are invested, the investment accounts should be exhibited under distinct sub-schemes. Includes 'Special Reserve Fund-Electricity', 'Special Reserve Fund-Electricity Investment Account', etc. as distinct sub-schemes. "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-schemes under this scheme. 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 subschemes. Includes 'World Food Programme-Maize Fund' as a distinct sub-scheme. The debits to Consumer Welfare Fund under this scheme on this account may be adjusted by contra credit to sub-scheme 'Deduct - Amount met from Consumer Welfare Fund' under the scheme 'Transfer from reserve funds' below Major Heads 4624, 1601 which may be opened according to the need.

367

Major Head/ Sub-Major Head 8308 Special Railway Safety Fund 90172 90173

Scheme Special Railway (Commercial) Special Railway (Strategic) Safety Safety Fund Fund

368

Major Head/ Sub-Major Head 8309 Railway Safety Fund 90174 90175

Scheme Railway Safety Fund (Commercial) Railway Safety Fund (Strategic)

369

Major Head/ Sub-Major Head 8310 Rural Employment Guarantee 90176 Funds

Scheme National Rural Guarantee Funds Employment

370

Major Head/ Sub-Major Head 8311 General Funds and Other Reserve 90177

Scheme General Reserve Funds of Government Commercial Departments/ Undertakings Zamindari Abolition Fund Religious and Charitable Endowment Funds Railway Safety Works Fund General Insurance Fund (1) General Insurance Fund-Investment Account (1) 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 (4) Telecom Regulatory Authority of India General Fund Investor Education and Protection Fund Guarantee Redemption Fund Universal Service Obligation Fund National Calamity Contingency Fund Guarantee Redemption Fund Investment Account MUTP Loan Repayment Reserve Fund Farmers Debt Relief Fund (FDRF) Central Electricity Regulatory Commission Fund Warehousing Development and Regulatory Authority Fund Other Funds (2) Other Funds-Investment Account (3)

90178 90179 90180 90181 90182 90183 90184 90185 90186 90187 90188 90189 90190 90191 90192 90193 90194 90195 90196 90197 90198 90199 90200 90201 Notes: (1)

Transactions relating to "Motor Vehicles (Third Party) Insurance Fund' and the corresponding investments should be shown under distinct sub-schemes. Also includes transactions pertaining to the following funds which should be recorded
371

under distinct sub-schemes. (i) (ii) (iii) (iv) (v) (2) (i) (ii) (iii) (iv) (v) (vi) (3) (4) Emergency Risks (Goods) Insurance Fund, 1962 Emergency Risks (Factories) Insurance Fund, 1962 Emergency Risks (Goods) Insurance Fund, 1971 Emergency Risks (Undertakings) Insurance Fund, 1971 War Risks (Marine Hulls) Re-insurance Fund, 1971 Includes the following funds, which should be recorded under distinct subschemes. Publication Fund (Assam). Magh Mela Fund (U.P) Nazul Fund (Lucknow). Motor Transport Reserve Fund. State Equalisation Fund. Silver Redemption Fund. Investmentsin respect of the various funds referred to in Note (2), if any, should be recorded under distinct sub-schemes under this scheme. The nomenclature of the scheme contains the name of the State or Union Territory, as the case may be.

372

84- Deposits bearing Interest Major Head/ Sub-Major Head 8401 Note: (1) Civil Deposits 90202 90203 Scheme Security Deposits (1) Other 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.

373

Major Head/ Sub-Major Head 8402 Deposits of Railways 90204 90205 90206 90207

Scheme Indian Railway Deposits IRCA-Employees' Provident Fund (1) Contributory IRCA-Employees' Provident Funds-Investment Account Non Contributory IRCA-Employees' Provident Funds-Investment Account

Note: (1)

"Contributory" and Non-contributory Fund" will be recorded under separate subscheme under this scheme.

374

Major Head/ Sub-Major Head 8403 Deposits of Local Funds 90208 90209 90211 90212 Notes: (1) (2)

Scheme Deposits of Municipal Corporations (1) Deposits of State Transport Corporations Deposits of State Housing Boards Deposits of other Autonomous Bodies (2)

Deposits in respect of each Municipal Corporation may be shown under distinct sub-schemes. This scheme 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 distinct sub-schemes. Major Head/ Sub-Major Head Other Deposits Scheme National Defence Fund Deposits of Shipping Development Fund "Deposits of Government Companies, Corporations etc. (1) " "Coal Mines Pension Scheme. 1998 " "Coal Mines Deposit-Linked Insurance Scheme,1976" "Employees' Scheme,1971" Family Pension

8404

90213 90214 90215 90216 90217 90218 90219 90220 90221 90222 90223 90224 90225 90226 90227 90228

Deposits Towards Payment of Estate Duty "Deposits of Income Tax, Super Tax EPT and Surcharge" Own Your Deposits Telephone Exchange

Telephone Application Deposits Telex Application Deposits Field Deposits Solarium Fund Leased Telecommunication Facility Deposits Deposits by MTNL for financing Telecommunication Projects Deposits of State Bank of India under NRI Bonds Scheme.

375

90229

Defined Contribution Pension Scheme for Government Employees Miscellaneous Deposits (2)

90230 Notes: (1) (2)

Deposits of each Government Company/Corporation will be recorded under a separate sub-head. This is a residuary head, intended to record all types of miscellaneous deposits with a distinct sub-head for each type of deposit.

376

85- Deposits not bearing Interest Major Head/ Sub-Major Head 8501 Civil Deposits 90231 90232 90233 90234 90235 90236 90237 90238 90239 90240 90241 90242 90243 90244 90245 90246 90247 90248 Scheme Revenue Deposits (1) Customs and opium Deposits (2) Security Deposits (3) Civil Courts Deposits (4) Criminal Courts Deposits Personal Deposits (5) Trust Interest Funds (6) Public works Deposits Forest Deposits Deposits of Police Funds Other Departmental Deposits Deposits for purchases etc. in India (7) Deposits for purchases etc, abroad (8) Export Trade Deposits Deposits received by Government Commercial Undertakings Deposits under various Central and State Acts (9) Deposits for work done for Public bodies or private individuals (10) Deposits of fees received by Government servants for work done for private bodies. Companies Liquidation Accounts (11) Deposits of Autonomous District and Regional Funds (Assam, Meghalaya and Mizoram) Deposits in Connection with Elections (13) Mines Labour Welfare Deposits (14) Deposits of Educational Institutions Unclaimed Deposits in the G.P. Fund (15) Unclaimed Savings Bank Deposits Unclaimed Deposits in other Provident Fund (15)

90249 90250

90251 90252 90253 90254 90255 90256

377

90257

90258 90259 90260 90203 Notes: (1) (2) (3)

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 Provident Societies Account (12) Other Deposits (16) Liquidation

(4)

(5)

(6)

(7)

(8)

Revenue deposits are made in Revenue Courts or in connection with revenue administration. These will appear as deposits of the Central Government in the books of several Principal Account Officers of Ministries/Departments. 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 scheme "P.W.D. deposits' in terms of 188 of Central Government Accounts (R & P) Rules 1983. This scheme 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 scheme 'public works 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. '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. This scheme 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 scheme. This scheme 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 Amounts deposited in respect of purchase and procurements under foreign Credit/Loan agreements are adjusted under a sub-scheme "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-scheme "Other purchases." Suitable object heads may be opened for each Credit/Loan agreements wherever necessary.
378

(9)

(10)

(11) (12)

(13) 1. 2. 3. 4. 5. (14) (15)

(16)

Another sub-head "Miscellaneous" is intended to account for the rupee deposits made by the State Electricity Boards on account of inspection charges. Deposits in respect of each" Act" may be shown under a distinct sub-scheme, 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. 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 scheme. 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 scheme. This scheme is intended to record the credits on account of unclaimed dividends and undistributed assets of companies in official or voluntary liquidation. This scheme 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. The deposits under this scheme are to be classified under the following subschemes:Deposits made by candidates for State/Union Territory Legislature Deposits made by candidates for Parliament Deposits made for election petitions Deposits made for election appeal Deposits made by Candidates for Presidential/Vice Presidential Elections Deposits on account of the Coal, Mica and Other Mines may be shown under distinct sub-schemes. 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 schemes 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 Major Head "1511-Miscellaneous General Sewrvices-Unclaimed Deposit" after keeping a note in the Register of Deposits against the relevant items. This residuary scheme includes all other categories of deposits, which cannot be brought under the other distinct schemes 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-schemes may be opened for each of these deposits, under this scheme.

379

Major Head/ Sub-Major Head 8502 Defence Deposits 90261 90262 90203 Notes: (1) (2)

Scheme Defence Services Deposits Unclaimed Provident Fund Deposits (Defence) (1) Other Deposits (2)

See Note (15) below the Major Head "8501- Civil Deposits" This scheme will include "Trust interest account"

380

Major Head/ Sub-Major Head 8503 Railways Deposits 90263 90264 90265 90266 90203 Notes: (1) (2)

Scheme Indian Railway Deposits Deposits of Branch Line Companies Unclaimed Provident Fund Deposits (Railways)(1) Trust Interest Account (2) Other Deposits

See Note (15) below Major Head "8501-Civil Deposits" This scheme will record interest realised on Government Securities ofcontractors etc. pending distribution thereof to the depositors.

381

Major Head/ Sub-Major Head 8504 Note: (1) Postal Deposits 90267 90203

Scheme Postal Deposits Other Deposits (1)

See Note (2) below the Major Head "8502-Defence Deposits"

382

Major Head/ Sub-Major Head 8505 Note: (1) Telecommunication Deposits 90268 90203

Scheme Telecommunication Deposits Other Deposits (1)

See Note (2) below the Major Head "8502-Defence Deposits"

383

Major Head/ Sub-Major Head 8506 Deposits of Local Funds 90269 90270 90271 90272 90273 90274 90275 90276 90277 90278 90279 90280 90281 90282 90283 Notes: (1) (2)

Scheme 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 (1) Education Funds Medical and Charitable Funds Port and Marine Funds Ladakh Autonomous Development Council Fund.

Hill

Jharkand Area Autonomous Council Fund Other Funds (2)

Includes funds such as "Panchayat Samiti Funds", "Village Panchayat Funds", "Zila Parishad Funds" etc. which may be exhibited under distinct sub-schemes. Inlcludes all other miscellaneous funds such as "Town and Bazar Funds" which may be shown under distinct sub-schemes.

384

Major Head/ Sub-Major Head 8507 Other Deposits 90284 90285 90286 90287 90288 90289 90290

Scheme Countess of Dufferin Fund Cement Regulation Account Subventions from Central Road Fund (1) Deposits of Mines Provident Fund Deposits of Market Loans (3) Accounts under Indo-US Agreement 1974 (5) Deposits of Income tax, Super tax, Excess Profit Tax, including interest and surcharge Deposits of Local discharge of Loans (2) Bodies for

90291 90292 90293 90294 90295 90296 90297 90298 90299 90300 90301 90302 Notes: (1) (2) (3)

Levy Sugar Price Equalisation Fund Personal Injuries (Compensation and Insurance) Fund Drug Prices Equalisation Fund Coconut Development Fund Oil-seeds and Vegetable Development Fund;

Oil

Advance Deposits for IDA Aided Projects (6) Advance Deposits for IBRD Aided Projects (7) Advance Deposits for IFAD Aided Projects (8) Advance Deposits for Grants Aided Project (9) Japanese

Advance Deposits for ADB Assisted Projects (10) Miscellaneous Deposits (4)

(4)

See Note (1) below the Major Head "8303 Central Road Fund". Represents deposits of Sinking Funds created by local bodies for discharge of loans taken from Government. Subscriptions received towards various market loans floated by the state/Central Governments are initially recorded under this scheme, 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. This residuary scheme is intended to record transactions on account of deposits
385

(5) (i) (ii) (iii) (iv) (6) (7) (8) (9) (10)

which cannot be accommodated under any of the other schemes under this Major Head. Separate sub-schemes may be opened for each type of such deposits. The following are the authorised sub-schemes under this scheme:Transition Account under Indo-US Agreement, 1974. Cooley Account under the Indo-US Agreement, 1974. Rupee Account under the Indo-US Agreement, 1974. Dollar Denominated Account under the Indo-US Agreement, 1974. Each IDA Project will be shown as sub-scheme Each IBRD Project will be shown as sub-scheme with object head there under as IBRD Loan No. Each IFAD Project will be shown as sub-scheme as IFAD Credit No. .etc. Each Japanese Grants aided Project will be shown as sub-scheme as Trust Account No.. (JPY) etc. Each ADB Project will be shown as a sub-head as "ADB Loan No..................... etc.

386

Major Head/ Sub-Major Head 8508 Balance Account Territories of Union 90303 90304 90305 90306 90307

Scheme Balance of Puducherry Balance of Goa, Daman and Diu Balance of Arunachal Pradesh Balance of Mizoram. Balance of National Capital Territory of Delhi.

387

Major Head/ Sub-Major Head 8509 Bhopal Gas Leak Disaster Relief 90308 Fund 90309 90310 90311 90312 90313 90314

Scheme Claims and Relief Fund Claims and Relief Fund -Investment Account Insurance Fund Insurance Fund - Investment Account Contingency Fund Contingency Fund Account.

Investment

Advance to Union Government for payment of Interim Relief 1993.

388

8510 01

Major Head/ Sub-Major Head National Investment Fund Civil

Scheme 90315 Proceeds of dis-investment of Government Equity Holdings in PSUs including Premium (1)

Note: (1)

The name of each PSE whose shares have been disinvested will be recorded at sub-scheme level.

389

Major Head/ Sub-Major Head 8511 Income and Expenditure National Investment Fund of 90316 90317

Scheme Amount meant for Expenditure on Social Sector Schemes Amount meant for Capital investment in revivable or profitable PSEs

390

86- Advances Major Head/ Sub-Major Head 8601 Civil Advances 90318 90319 90320 90321 Scheme Forest Advances Revenue Advances(1) Other Departmental Advances(2) Other Advances(3)

Notes: (1)

Will be divided under two sub-schemes with details as follows: Sub-schemes Object Heads Advance for Survey Operations Advances for Boundary Pillars Revenue Survey Advances Talukdari Settlement Advances Cost of Survey Marks Cost of Boundary Marks Recoverable from Landholders Cost of Boundary Marks pending Completion of Survey Operation Excise Advances Abkary Advances Separate sub-schemes may be opened for each type of advance granted for departmental purposes. Separate sub-schemes may be opened for departmental advances granted by High Commission for India in London. Includes advances for rest camps granted by Civil Officers for marching of troops and advances to the families for deceased Government servants under the provisions of Rule 262 (2) of GFRs 1963 or other similar provisions of State Financial Rules. This will also include transactions of the nature of Special Advances. For each such advance, a separate sub-scheme may be opened.

(2)

(3)

391

Major Head/ Sub-Major Head 8602 Defence Advances 90322

Scheme Defence Advances

392

Major Head/ Sub-Major Head 8603 Railways Advances 90323

Scheme Department Advances

393

8604

Major Head/ Sub-Major Head Postal Advances

90324

Scheme Postal Advances

394

Major Head/ Sub-Major Head 8605 Telecommunication Advances 90325

Scheme Telecommunication Advances

395

87- Suspense and Miscellaneous Major Head/ Sub-Major Head 8701 Coinage Accounts 90326 90327 90328 90329 90330 90331 90332 90333 90334 Notes: (1) Scheme Small Coins Depot Balances Rupee Coin Balances Quaternary Alloy Coin Balances Bronze and Copper Coinage Account Nickel Coinage Account (2) Aluminum Coinage Account (2) Silver Alloy Rupee Coinage Account (2) Quaternary Alloy Coinage Account (2) Ferritic Stainless Account. Steel Coins

(2)

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. 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 Debits Credits Balance of coins in the Mints on Net issues to Treasuries and Depots (a) April 1st. New coins mined during the year Balance of coins in the Mints on March 31st. (b). No. II-Mint Profit Account Debits Credits Gross profit on coins passed into Balance from last year of profits not yet circulation credited to appropriated. Revenue(c). Balance being profit on coins in Gross profit on manufacture during the year Depots and Mints on March 31st (b) carried forward to next year ( c) The Mint Master should credit this by debit to "Mint Remittances' or to "Foreign Remittances'. The adjustment in this respect is made monthly by the Principal Accounts Officer, Ministry of Finance Deptt. of Economic Affairs on receiving the requisite
396

(a) (b)

(c)

information from the Mint Master through the latter's monthly account, debiting Coinage Accounts (Part I Bronze and Copper Coinage Account) with the nominal value of coins manufactured by contra credit to (i) the Major Head "1401Currency, Coinage and Mint" to the extent of the value of the material utilised and (ii) Coinage Accounts (Part II-Mint Profit Account) for the difference representing gross profit on manufacture. The amount of gross profit adjusted is intimated to the Principal Accounts Officer, Department of Economic Affairs, Ministry of Finance to enable them to complete part II. The Government is entitled to bring to account each year, as profit realised, only that portion which belongs to the amount of coins issued for circulation that is passed out of Mint and Depots combined. The sum of the gross profits brought forward from 1st year and the gross mintage profit of the year must therefore be distributed as follows:Let A be the amount of coins in the Mint and depots on April 1st. B be the new coins added to the Joint stock during the year and C be the net issues to treasuries. D=A+B-C is the balance in the Mints and Depots on March 31st. Then out of the whole sum of the gross profit C/(A+B) is the portion to be taken as realised for transfer to Part II. Annual adjustment in this respect is made by the Principal Accounts Officer, Ministry of Finance, Department of Economic Affairs crediting Major Head "1401- Currency, Coinage and Mint" by contra debit to "Coinage Accounts -Part II Mint Profit Account". D/(A+B) is the portion to be carried forward as balance to next year. These apply mutatis mutandis to Nickel Coinage Account, Aluminum Coinage Account, Silver Alloy Rupee Coinage Account and quaternary alloy coinage Account.

397

Major Head/ Sub-Major Head 8702 Suspense Accounts (1) 90335 90336 90337 90338 90339 90340 90341 90342 90343 90344 90345 90346 90347 90348 90349

Scheme Pay and Accounts Office Suspense (2) Suspense Account (Civil) (3) Cash Settlement Suspense Account (4) Public Sector Bank Suspense (5) Reserve Bank SuspenseHeadquarters (6) Reserve Bank Suspense-Central Accounts Office (7) Departmental Adjusting Account (8) Tax Deducted at Source (TDS) Suspense (9) Provident Fund Suspense External Assistance Suspense (10) Suspense Account for Purchases etc. Abroad (10) Remittances between England and India through R.B.I Transactions on behalf of the Reserve Bank (11) Additional Wages Deposit Suspense Account (10) Additional Dearness Allowance Deposit Suspense Account (Old) (10) Additional Dearness Allowance Deposit Suspense Account (New) (10) A.I.S Officers' Group Insurance Scheme (12) Payments on behalf of Central Claims Organisation-Pension and Provident Fund (10) Broadcasting Receiver Licence Fee Suspense (10) Investment Account of Madhya Bharat Railways and Military funds (10) Material Purchase Settlement Suspense Account(13)

90350

90351 90352

90353 90354

90355

398

90356

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 Other Nominated Banks (Private Sector Banks) Suspense

90357

90358 90359 Notes: (1)

(2)

(3) (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m) (n) (o)

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 schemes below this Major Head will be cleared by minus debit or minus credit as the case may be. This scheme 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-schemes "Transactions adjustable (Name of the Central PAO/State Accountant General / Railways /Defence/ Posts/Telecommunication Accounts Officer concerned) will be opened under this scheme for each Accounts Officer with whom transactions are to be settled. This scheme 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 scheme as hitherto fore. This scheme is sub-divided into the following sub-schemes :Treasury Suspense Objection Book Suspense Outstation Pay Bills for March Unclassified Suspense Cheques cancelled but paid Other Miscellaneous items Account with Railways Account with Defence Account with Posts Account with Telecommunication Account with Accountant General H.B.A. Suspense Motor conveyance Advance Suspense N.D.F. Suspense Uncredited items under e-payments Sub-scheme (a) is meant to be operated upon in the books of Accountant General
399

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-scheme. The amounts initially kept under this sub-scheme will be cleared and taken to the Major Head/ scheme concerned when the differences are settled on Receipts from necessary clarifications/wanting schedules etc. from the Treasury Officers. Sub-scheme (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 sub-scheme, 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-scheme will be cleared minus entries under this sub-scheme by contra debit to the Major Head/ scheme concerned. Sub-scheme (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 Major Head/ scheme in the accounts for the month of April. Such initial debits will be cleared by affording minus debits. Sub-scheme (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-scheme (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-scheme will be cleared by recovery of the amount from the payee or otherwise written off. Sub-scheme (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. Object 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-schemes according to actual requirements. Sub-scheme (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 sub-schemes 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 subschemes 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-schemes 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 sub-scheme will be cleared by issue of
400

(4)

(5)

cheque/demand draft in favour of the R.B.I. The sub-scheme at (o) will be operated upon by PAOs to account for the un-credited items under e-payments, received from the accredited bank. This sub-scheme shall be cleared by issuing cheques to the concerned parties or otherwise in consultation with DDO concerned. Central (Civil) From 01-04-1993, this scheme will not be operated for fresh transactions by the Central Pay and Accounts Offices excepting Cabinet Secretariat. However, this scheme will be operated for clearing the old balances. State Government This scheme 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 scheme will exclusively be operated upon initially as a transitory scheme 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. This scheme will be operated upon by Central Government's Pay and Accounts Offices which are banking with Public Sector Banks. The amount of Payment Scrolls i.e. the amount paid by the accredited Public Sector Banks against the cheques issued by the PAOs/ CDDOs will be credited to this scheme by affording minus credit to '8708- Cheques and Bills etc'. The amount of Receipt Scrolls i.e. the amount received by the Public Sector Banks will be debited to this scheme by affording credit to the relevant Major Heads/ schemes to which the receipts pertain. On receipt of the monthly statement of transactions from RBI, CAS (Nagpur), the credits and debits will be cleared by the Principal Accounts Office by affording minus credits and minus debits to the extent of amount adjusted on account of these transactions in the books of the R.B.I. This scheme 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 credit and debit sides The progressive balances outstanding on credit and debit sides under the scheme `Public Sector Banks Suspense' in the books of the Principal Accounts Officer concerned will represent respectively the payments and Receipts from 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 from 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
401

(6)

(7)

(8)

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 scheme "Public Sector Bank Suspense" will give a total picture thereof relating to all Civil Ministries/Departments put together. This scheme 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 Accounts 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 subschemes "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. This scheme is credited by the Principal Accounts Office etc at the time of issuing advices to the RBI, CAS, 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 Major Heads/ schemes in their books. This scheme will be cleared by means of a minus credit by contra credit to the Major Head "8713- Deposits with Reserve Bank- Central Civil" on receipt subsequently of the clearance memo from the RBI, CAS, Nagpur. At the time of repayment of loan and payment of interest thereon by the State Government, the State Accountant General advises the RBI, CAS, 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 the 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 by "minus " debit to suspense scheme and debit to the Major Head "8713 - Deposits with the Reserve Bank - Central Civil" by means of a Transfer Entry. The State Accountant General debits this suspense scheme on receipt of copy of advice from the Principal Accounts Office of the Union Ministry/ Department in State Section of his books by 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 RBI, CAS,Nagpur, the State Accountant General debits the relevant Major Head/ scheme by contra credit to this suspense scheme. This suspense scheme will be cleared by means of minus credit on receipt of clearance memo from the Reserve Bank by credit to "8713 - Deposits with Reserve Bank - States - CAS Reserve Bank". This scheme will be operated only by State Accountants General. This scheme is
402

(9)

(10) (11)

I. II. III. IV. V. VI. VII. VIII. IX (a) (b) (c) (d) X XI XII

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 scheme is also used for the provisional adjustment of inter- departmental transfers. This scheme is intended to accommodate receipts on account of income tax etc. deducted at source, while effecting payments of interest on State Government securities, salary bills of State Government employees, 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. These schemes have been retained for the purpose of clearing old balances. Receipts and payments relating to Reserve Bank of India appearing in Government Accounts should be credited or debited in the first instance to this scheme under the appropriate sub-schemes from among those specified below:Receipts Renewals and enfacement fees on G.P. Notes. Commission for management of Public Debt. Brokerage commission etc. on new loans. Postage and telegram charges and out of pocket expenses in connection with new loans Postage and telegram charges reimbursed to Public Debt office Miscellaneous. Balance due from the Reserve Bank Cost of note forms Payments Charge for remittance of treasure: Police escort charges. Cost of boxes cart and coolie hire etc Pay and allowance of pardars. Railway and Steamer freights. Dividend on R.B Shares Miscellaneous. Balance due to the R.B.I 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
403

(12)

(13)

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. 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-scheme "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-scheme payment to Central Government of the subscriptions in respect of A.I.S. Officers Group Insurance Scheme. (a) Centre This scheme will be operated for direct purchases of stores in cases where payment has not been made in the same month in which stores have been received. This scheme will be cleared when cheque is issued to the Supplier/Contractor. Unclaimed balances for more than three complete account years under this Minor Head shall be cleared by credit to Revenue. However, in exceptional cases as referred to in Rule 140 of General Financial Rules, 2005, where indents have to be projected to DGS&D, the payment made to PAO (Supply) by the PAO of the Division will be classified as minus credit under a distinct sub-scheme Payment for purchases through DGS&D under this scheme in the books of the PAO. On receipt of stores, the Divisions will credit the value of stores under a distinct sub-scheme Purchase pending payment/adjustment under this scheme minor head per contra Debit to Suspense Stock. The PAO memo when received from the office of the PAO, the Divisions after verifying the correctness of the amount with reference to materials received will credit to the sub-scheme Payment for purchases through DGS&D below this scheme per contra minus credit to the sub-scheme Purchases pending payment/adjustment under which credit was originally given on receipt of the materials. The credits under the sub-scheme Payment for purchases through DGS&D appearing in Divisional Accounts on account of adjustment of PAO Memos will be paired off/netted with the minus credit under this sub-scheme given by the PAO of the Division. (b) State The cost of stores received either by purchase or through inter-divisional transfers, shall be accounted for initially under this scheme in all cases where the payment had not been made in the same month of receipt of stores. This scheme 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 scheme shall be cleared by credit to revenue.

404

8703

Major Head/ Sub-Major Head Suspense Accounts (Defence)(1)

90335 90360 90338 90339 90343 90361 90359 90362

Scheme Pay and Accounts Office Suspense (2) Accountant General Suspense (3) Public Sector Bank Suspense (4) Reserve Bank Suspense (5) Provident Fund Suspense Adjustment in Debt Settlement with Pakistan Other Nominated Banks (Private Sector Banks) Suspense Miscellaneous Suspense (6)

Notes: (1) (2)

(3)

(4)

(5)

The amount placed under the Suspense Major Head shall be cleared by minus debit or minus credit as the case may be. This scheme 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-schemes will be operated under this scheme for each Ministry/ Department. The inward claims received from other Ministries/Departments are not to be booked to this scheme in cases where the particulars are not available. Such items may be classified under the schemes "Expenditure Awaiting Transfers to other Major Heads / Departments" or "Receipts Awaiting Transfers" under the relevant Major Heads respectively as the case may be pending transfer to the concerned scheme/ sub scheme. This scheme 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 Major Head(s) at once due to want of particulars, vouchers, etc. shall be accounted for under the schemes "Expenditure Awaiting Transfer to other Major Heads / Departments / Receipts Awaiting Transfer to other Major Heads", as the case may be, pending transfer to the concerned schemes/ sub schemes.. This scheme 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 scheme 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. This scheme will be operated for inter Government Settlement through RBI (CAS) Nagpur by issuing advices. Other transactions in respect of RBI which need to be
405

(6) (i) (ii) (iii) (iv) (v)

kept under Suspense will also be accommodated under this scheme. This scheme 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 "8702-Suspense Accounts". This scheme will be sub- divided into the following sub-schemes:HBA Suspense MCA Suspense NDF Suspense Uncredited items under e-payments Other Transactions For sub-schemes (i) and (ii) please see note on Sub-scheme (l) and (m) below Note (3) below the major head "8702-Suspense Accounts". Sub-scheme (iii) will be operated where NDF collections appear as deductions from salary bills etc. of Government servants. This sub-scheme will be cleared by issue of Cheques / Bank Drafts in favour of the Reserve Bank of India. Sub-scheme (iv) Uncredited items under e-payments will be operated upon by Controller of Defence Accounts to account for the un-credited items under E- Payments, received from the accredited bank. This scheme shall be cleared by issuing cheques to the concerned parties or otherwise in consultation with DDO concerned.

406

Major Head/ Sub-Major Head 8704 Suspense Accounts (Railways) 90335 90360 90338 90339 90347 90361 90363 90359 90362 Notes: (1) (2) (3) (4) (5) (6)

Scheme Pay and Accounts Office Suspense (2) Accountant General Suspense (3) Public Sector Bank Suspense (4) Reserve Bank Suspense (5) Transactions on behalf of the Reserve Bank (6) Adjustment in Debt Settlement with Pakistan Transactions with Bangladesh Other Nominated Banks (Private Sector Banks) Suspense Miscellaneous Suspense (7)

(7)

Please see Note (1) below Major Head "8703-Suspense Accounts (Defence)". Please see Note (2) below Major Head "8703-Suspense Accounts (Defence)". Please see Note (3) below Major Head "8703-Suspense Accounts (Defence)". Please see Note (4) below Major Head "8703-Suspense Accounts (Defence)". Please see Note (5) below Major Head "8703-Suspense Accounts (Defence)". This scheme 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 "8702- Suspense Accounts". Please see Note (6) below Major Head "8703-Suspense Accounts (Defence)".

407

Major Head/ Sub-Major Head 8705 Suspense Accounts (Postal) 90335 90360 90338 90339 90343 90364

Scheme Pay and Accounts Office Suspense (2) Accountant General Suspense (3) Public Sector Bank Suspense (4) Reserve Bank Suspense (5) Provident Fund Suspense Postal Investments - cost of Government Promissory Notes and Investment Certificates held in Imprest. CAO Telecom Suspense Other Nominated Banks (Private Sector Banks) Suspense Miscellaneous Suspense (6)

90365 90359 90362 Notes: (1) (2) (3) (4) (5) (6)

Please see Note (1) below Major Head "8703-Suspense Accounts (Defence)". Please see Note (2) below Major Head "8703-Suspense Accounts (Defence)". Please see Note (3) below Major Head "8703-Suspense Accounts (Defence)". Please see Note (4) below Major Head "8703-Suspense Accounts (Defence)". Please see Note (5) below Major Head "8703-Suspense Accounts (Defence)". Please see Note (6) below Major Head "8703-Suspense Accounts (Defence)".

408

Major Head/ Sub-Major Head 8706 Suspense Accounts(Telecommunication) 90335 90360 90366 90367 90338 90339 90343 90368 90369 90359 90362 Notes : (1) (2) (3) (4) (5) (6)

Scheme Pay and Accounts Office Suspense (2) Accountant General Suspense (3) Railway Account Suspense Defence Accounts Suspense Public Sector Bank Suspense (4) Reserve Bank Suspense (5) Provident Fund Suspense Other Miscellaneous Suspense items Postal Account Suspense Other Nominated Banks (Private Sector Banks) Suspense Miscellaneous Suspense (6)

Please see Note (1) below Major Head "8703-Suspense Accounts (Defence)". Please see Note (2) below Major Head "8703-Suspense Accounts (Defence)". Please see Note (3) below Major Head "8703-Suspense Accounts (Defence)". Please see Note (4) below Major Head "8703-Suspense Accounts (Defence)". Please see Note (5) below Major Head "8703-Suspense Accounts (Defence)". Please see Note (6) below Major Head "8703-Suspense Accounts (Defence)".

409

Major Head/ Sub-Major Head 8707 Accounting Adjustment Suspense 90370 (1) 90371

Scheme Discount Sinking Fund (2) Redemption of 12.08% Government of India Compensation (Project Exports to Iraq) Bonds, 2001. (3)

Notes: (1) (2)

(3)

The items/ transactions which are not in the nature of a transitory may be booked under this Major Head. The amount of Discount on this Bond may be debited to the sub-scheme "Sinking Fund for Zero Coupon Bonds, 1999" to be opened under this scheme. Please see Note (1) below the Major Head ' 1701 - Internal Debt of the Central Government and Note (9) below the Major Head '1707 -Interest Payments'. Please see Note (7) below the Major Head '1701 Internal Debt of Central Government'. This scheme will be divided into two sub-schemes namely (i) Difference in the nominal value and (ii) Amount received in cash. The sub-scheme (i) will be cleared by minus debit, as and when the receivables are actually received in cash from Govt. of Iraq whereas the sub-scheme (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 '8713- Deposit with Reserve Bank / '8702-Suspense Account- PSB Suspense as the case may be. The debit balance, if any, remaining outstanding finally will be debited as a loss under the Major Head 4907-Other General Economic Services' after making necessary provisions in the budget for that year. Conversely, any Credit i.e. minus debit balance remaining outstanding under this scheme will be credited as a revenue receipt to major head '4907-Other General Economic Services'.

410

Major Head/ Sub-Major Head 8708 Cheques and Bills 90372 90373 90374 90375 90376 90377 90378 90379 90380 90381 90382 Notes: (1) (2) (3)

Scheme Pre-audit cheques (1) Pay and Accounts Offices cheques Departmental Cheques(2) Treasury Cheques I.R.L.A. Cheques Telecommunication Accounts Office Cheques (3) Postal Cheques (3) Railway Cheques (3) Defence Cheques (3) Electronic Advices(4) Pay and Accounts Offices Electronic Advices

(4)

This scheme is operated only by State Accountants General Any Civil Department other than Public Works and Forest Departments authorised to draw money on cheques will operate this scheme The scheme will be divided into following sub-schemes: (i) Cheques issued on Banks (ii) Cheques encashed by Banks (This would include cancellation of cheques) (iii)) Cheques issued on Treasuries (iv) Cheques encashed by Treasuries (This would include cancellation of cheques) This scheme would cover payments on account of drawbacks of Customs department only".

411

Major Head/ Sub-Major Head 8709 Departmental Balances (1) 90383 90384 90385 90386 90387

Scheme Civil Posts Telecommunications Defence Railways

Note: (1)

These accounts receive debit for the cash balance held by departmental officers outside the generally available cash balances.

412

Major Head/ Sub-Major Head 8710 Permanent Cash Imprest 90383 90384 90385 90386 90387

Scheme Civil Posts Telecommunications Defence Railways

413

Major Head/ Sub-Major Head 8711 Cash Balance Account Investment 90388

Scheme

Cash Balance Investment Account(1)

Notes: (1)

This scheme is intended to record the transactions connected to 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 scheme, but routed through the Consolidated Fund. In the Central Accounts this scheme is debited with the amounts spent 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 contra credit to this scheme 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 1404-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 scheme to the extent of the purchase price. This scheme will include investment of surplus cash balances of High Commission for India in United Kingdom.

414

Major Head/ Sub-Major Head 8712 Security Deposits Government made by 90389

Scheme Security Deposits Government (1) made by

Note: (1) (a)

(b)

This scheme is sub-divided into the following sub-schemes:Security amounts deposited with Courts in respect of (name of case) 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-scheme. 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-scheme. Separate sub-scheme may be opened to indicate the nature of the case. Security Deposits with (name of the organisation) Security Deposits made by Government with the statutory organisations like State Electricity Boards, Corporations, and 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-scheme by indicating the name of the organisation.

415

Major Head/ Sub-Major Head 8713 Deposits with Reserve Bank 90383 90384 90385 90386 90387 90390 90391 90392 Notes: (1)

Scheme Central-Civil(1) (2) Posts(1) Telecommunications(1) Defence(l) Railways(1) States(l)(3) Central-Civil-Market Stabilization Scheme(4) Union Territory Governments

(2) (a) (b) (c) (d)

(3) (4) (a) (b)

This is merely an adjusting scheme and records the net results of cash transactions and adjustment with the Reserve Bank pending eventual transfer to the sector "Cash Balance-Deposits with the Reserve Bank". This scheme will be divided into following sub-schemes:Reserve Bank (HQ) Reserve Bank (PSB) Reserve Bank (CAO) Reserve Bank (Other Nominated Bank-Private Sector Banks) They are intended to be used for recording (i) the effect of transactions taking place at branches of RBI Major Heading as primary Bank of the Ministry/Department concerned (ii) the effect of transactions taking place at branches of Public Sector Banks Major Heading 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. This scheme will be divided into the following sub-schemes:(a) Treasury (b) Head Quarters (c) CAS-Reserve Bank This scheme will be divided in to the following sub-schemes:Dated Securities Treasury Bills

416

Major Head/ Sub-Major Head 8714 Remittance into Banks/Treasuries 90384 (1) 90387 90386 90385 Postal (2)

Scheme

Railway (2) Defence (2) Telecommunication (2)

Notes: (1)

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 debit per to the scheme "Public Sector Bank Suspense" under the concerned Major Head of the Department or under the concerned scheme below the Major Head "8713 - Deposits with Reserve Bank" as the case may be. (2) These schemes will be divided into the following sub-schemes:(i) Remittances into Banks (ii) Remittances into Treasuries.

417

Major Head/ Sub-Major Head 8715 01 Accounts with Government of other Countries Civil

Scheme

Separate scheme may be opened for accounts with each foreign country (1) Separate scheme may be opened for accounts with each foreign country (1) Separate scheme may be opened for accounts with each foreign country (1) Separate scheme may be opened for accounts with each foreign country (1) Separate scheme may be opened for accounts with each foreign country (1)

02

Defence

03

Railways

04

Posts

05

Telecommunications

Notes: (1)

A separate sub-scheme may be opened for each State Accounts Officer in Pakistan wherever required, in the accounts of State-Governments, which operate, on this scheme.

418

8716

Major Head/ Sub-Major Head Miscellaneous Government 90393 Accounts (1) 90394

Scheme Ledger Balance Adjustment Account (2) Writes-off from Major Heads closing to balance (3)

Notes: (1)

(2)

(3)

This Major Head should not be operated for effecting adjustments towards "Performa" corrections to balances of earlier years (in cases where provisions of Rule 38 of Government Accounting Rules, 1990 are not attracted), wherein either (a) a Major Head closing to balance vis--vis a Major Head closing to Government account are involved or (b) correction of a balance under a Major Head (closing to balance), purely as an accounting device is involved as such adjustments cannot be effected by means of a Transfer Entry in the monthly accounts. Relevant contra entry of such "Performa" correction (s) shall directly enter the "Government Account" forming part of the "Summary of Balances prepared as at the end of each financial year and exhibited in the appropriate Statement of the Finance Accounts of the Union/State Government. Contra effect of 'Performa 'adoption of balances should also be similarly included in the "Government Account" referred to in the previous sentence. Balances which are to be transferred/ stepped down from certain Major Heads in the Public Account of the Government e.g. from the schemes "Sinking Funds' and "Other appropriations" below the Major Head 8301-Sinking Funds" (vide notes 1 and 2 below that Major Head) or from any other debt, deposit, remittances Major Head governed by similar orders are required to be adjusted against this scheme. This scheme is intended to accommodate "Writes off from Major Heads closing to balance sanctioned by the authorities competent to do so in connection with bookkeeping errors or other cases in terms of Rule 38 of Government Accounting Rules, 1990.

419

88- Remittances Major Head/ Sub-Major Head 8801 Money Orders 90395 90396 90397 90398 Scheme Inland Money Orders Foreign Money Orders Western Union Money Transfer(1) Instant Money Orders (IMO)

Note: (1)

If any settlement payment does not reach the settlement account within three business days after the schedule date, the Department of Posts, India shall have the right to demand interest on delayed remittance from Western Union in accordance with the provisions contained in paragraph 6.8of the Agreement between Department of Posts, India and Western Union. The interest so received shall be classified under sub-scheme to be opened by the Department of Posts below Major Head/ scheme 4701-Postal Services".

420

Major Head/ Sub-Major Head 8802 Cash Remittances and 90399 adjustments between officers rendering accounts to the same Accounts Officer 90400 90401 90402 90403 90404 90405 90406 90407 90408 90409 90410 90411 90412 90413 90414 90415 90416 90417 90418 90419 90420 90421 90422 90423 90424 90425 90426

Scheme Cash Remittances between Treasuries and Currency Chests

Public Works Remittances (1) Forest Remittances (1) Remittances of Govt. Commercial Undertakings Reserve Bank of India Remittances (2) Small Coin Depot Remittances Mint Remittances Other Departmental Remittances (3) 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 Mines Labour Welfare Remittances (5) Posts & Telegraphs Remittances Transfers within the same Railway Remittances of M.E.S Offices (6) Transfers between M.E.S. Officers (7) Himachal Pradesh Suspense Manipur Suspense Mizoram Suspense Arunachal Pradesh Suspense Transfer within Rajasthan Canal Projects (4)

421

90427 Notes: (1)

Remittances between Ministry of External Affairs and Missions (8)

I. II. III. (a) (b)

IV.

(2)

(3)

(4)

1 2 3 (5) (6) (7)

This scheme 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 scheme. This scheme is sub-divided into the following subschemes:Remittances into Treasuries/Banks Public Works/Forest Cheques Other Remittances Items adjustable by Civil Items adjustable by Public Works In the case of Public Works Divisions of the Central Government, the Sub-scheme III (b) will not be operated for fresh transactions from 1.4.1993. However, this sub-scheme will be operated for clearing the old outstanding PAO Memos prior to 1.4.1993. In case of State PWD, this Sub-scheme would be operated as hitherto-fore. Transfers between Public Works/Forest Officers. If a Public Works Officer deals with Treasuries in account with another Accounts Officer, the transactions on account of remittances into such treasuries and cheques drawn on such Treasuries are classified as pertaining to the sub-scheme "III-Other Remittances (b) Items adjustable by Public Works". The sub-scheme 'Transfers between Public Works Officers" is intended for settlement of transactions between Public Works Divisional Officers rendering Account to the same Accountant General, who have not switched over to the system of Cash Settlement" (See Note 2 below Major Head "8702- Suspense Accounts"). This scheme 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. This scheme is intended for remittances between Treasuries and the Departmental Accounts. A separate sub-scheme may be opened for each department which has been allowed to have this facility such as 'Opium', "Excise', 'Customs' etc. This scheme is intended for the initial record of inter-departmental and interGovernmental transactions to be settled in Cash (by cheques/Bank Drafts) by the Chief Accounts Officer, Rajasthan Canal Project. It is sub-divided into the following sub-schemes:Items adjustable by the Chief Accounts Officer. Items adjusted by the Chief Accounts Officer. Items adjusted by the Division. Separate sub-schemes may be opened for "Coal" and other Mines labour Welfare Remittances. Remittances and other transactions between Army and Military Engineer Services within the same Military Accounts District are adjusted under this scheme. Transfers between Military Engineer Services Districts within the same Military Accounts District, are accounted for under this scheme
422

(8)

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

423

Major Head/ Sub-Major Head 8803 Other Remittances 90428

Scheme Foreign Remittances

424

8804

Major Head/ Sub-Major Head Adjusting Accounts between Central and State Governments

Scheme A Separate scheme for each State Government and Central Government and a scheme Other Items may be opened.

425

Major Head/ Sub-Major Head 8805 Adjusting Account with Railways

Scheme A Separate scheme for each Distinct Accounting unit headed by FA & CAO or and Independent Additional /Dy FA/CAO and the Secretary, Railway Board may be opened.

426

Major Head/ Sub-Major Head 8806 Adjusting Account with Posts

Scheme A Separate scheme for each Postal Accounts Officer may be opened.

427

Major Head/ Sub-Major Head 8807 Adjusting Account with Defence

Scheme

A Separate scheme for each Defence Accounts Officer may be opened.

428

Major Head/ Sub-Major Head 8808 Accounts with (Railways) (1) States etc.

Scheme A Separate scheme for each Accounts Officer with whom the transaction is adjustable may be opened.

Note: (1)

This Major Head ceases to operate and is to be operated upon only for the clearance of outstanding balances there under.

429

Major Head/ Sub-Major Head 8809 Accounts with States etc. (Posts) (1)

Scheme A Separate scheme for each Accounts Officer with whom the transaction is adjustable may be opened.

Note: (1) This Major Head ceases to operate and is to be operated upon only for the clearance of outstanding balances there under.

430

Major Head/ Sub-Major Head 8810 Accounts with (Defence) (1) States etc.

Scheme A Separate scheme for each Accounts Officer with whom the transaction is adjustable may be opened.

Note: (1) This Major Head ceases to operate and is to be operated upon only for the clearance of outstanding balances there under.

431

Major Head/ Sub-Major Head 8811 Inter State Suspense Account

Scheme A Separate scheme for transactions between any two States may be opened.

432

Major Head/ Sub-Major Head 8812 Accounts with the High 90429 Commissioner of India in U.K. (1) 90430

Scheme Items adjustable in India (2)

Items adjustable in England (3)

Note: (1)

The Major Head is operative only so long as the outstanding balances (prior to the departmentalisation of accounts of the Union Government) continue to exist. No current transactions are to be brought to account under this Major Head as these are adjusted under the scheme "Remittance between India and England through Reserve Bank" under "8702- Suspense Accounts". Only to the extent, the old outstanding balances are to be cleared, this Major Head is operative. The following are the sub-schemes under this scheme:-

(2) Receipts Revenue receipts. Capital receipts. Remittance-Miscellaneous Account between England and India.

(3)

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 The only items which can occur under scheme are of the category "RemittanceMiscellaneous Account between England and India".

433

Major Head/ Sub-Major Head 8813 Adjusting Account Telecommunications with

Scheme A separate scheme Telecommunications Officer may be opened for each Accounts

434

Major Head/ Sub-Major Head 8814 01 Exchange Accounts Accounts between Ministries/ Departments

Scheme

Civil

Exchange Accounts between---- (1) Exchange Accounts advised by---(2) Exchange Accounts between P.W. Divisions (3) Exchange Accounts between PAOs (3) Scheme `Exchange Accounts advised by Pr.A.O.' may be opened for Exchange Accounts transaction between various Prinicipal Accounts Officer of Civil Ministries/Departments. (4)

02

Accounts between Accounts Officers

Defence

A Separate Scheme for accounts between any two accounting units may be opened. A separate scheme for accounts between each district "Accounting unit headed by a F.A &C.A.O or an independent additional Dy. F A and C.A.O may be opened." A separate scheme for accounts between any two Accounting Units may be opened.

03

Accounts between Railways

04

Accounts between Accounts Officers Accounts Telecommunications Officers

Postal

05

between Accounts

Notes: (1)

(2)

This scheme is to be operated only for the clearance of the old outstanding balances, consequent upon the abolition of the system of 'Exchange Accounts' from 1-12-1980. (a) This scheme may be operated in respect of Exchange Account Transactions originating on or after 1.4.1974 and responses thereto. Each Civil Accounts Office authorised to operate Exchange Accounts with another will have one scheme each and each office with which it has to exchange accounts will appear as a subscheme under that scheme. An Office "A" originating an Exchange Account transaction with another Office 'B' will operate the scheme "Exchange Account advised by A" with the following sub-schemes in the name of the Office 'B':435

(i) (ii)

(b)

Office `B'- Original Items Office `B'- Responding Items The Office 'A' while responding to an item originated by "B" will operate for this purpose the scheme "Exchange Account advice by B" with the above sub-schemes in the name of Office 'A'. The sub-scheme 'Original items' will be operated in the books of the Accounts Officer who originates the items. The sub-scheme head 'Responding items' will be operated in the books of the Accounts Officer who responds for the original entry The following Central Civil Accounts Officers are authorised to operate Exchange Accounts: Accountant General, Andhra Pradesh, Hyderabad Accountant General, Assam, Meghalaya, Mizoram and Arunachal Pradesh, Shillong. Accountant General, Bihar, Ranchi Director of Accounts, Central Revenues, New Delhi Director of Accounts, Central, Bombay Director of Accounts, Central, Calcutta Director of Accounts, Commerce, Works and Miscellaneous, New Delhi Accountant General, Gujarat, Ahmedabad Accountant General, Haryana, Chandigarh Accountant General, Himachal Pradesh and Chandigarh, Shimla Accountant General, Jammu and Kashmir, Srinagar Accountant General, Karnatka, Banglore Accountant General, Kerala, Trivendrum Accountant General, Madhya Pradesh (II), Gwalior Accountant General, Orissa, Bhubneshwar Accountant General, Punjab, Chandigarh Accountant General, Rajasthan, Jaipur Accountant General, Uttar Pradesh (II), Allahabad Accountant General, Tamil Nadu (I), Madras Accountant General, Manipur, Imphal Accountant General, Nagaland, Kohima Accountant General, Tripura, Agartala Director of Accounts, Scientific Departments, Bombay Deputy Director Accounts, Commerce, Works and Miscellaneous, Bombay Deputy Director, Commerce, Works and Miscellaneous, Kolkata (a) The Schemes will be operated in respect of Exchange Account transaction for supply of materials between P. W. Divisions within the same zone for transfer of balances between PAOs of the same Ministry/Department as the case may be. There will be sub-schemes "Exchange Accounts with.................." and "Exchange Accounts by..................." under these schemes for each Division/PAO to exchange transaction between each other. Thus, Division, 'A'/PAO'A' originating an Exchange Accounts transaction with Division 'B'/PAO 'B' will operate the subscheme "Exchange Account with Division 'B'/PAO 'B' under the scheme
436

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (3)

(b)

(4)

(b)

"Exchange Accounts between P.W. Division and P.W. Division" or 'Exchange Accounts between PAO and PAO' as the case may be. The Division (B)/PAO(B) while responding, will for this purpose, operate the sub-scheme "Exchange Accounts by Division (A)/PAO(A) as a minus credit/minus debit entry under the said scheme. Similarly, the Division (A) /PAO(A), while responding to an item originated by Division (B)/PAO (B) will for this purpose, operate the sub-scheme "Exchange Account by Division (B)/PAO(B) as minus credit/minus debit entry under the said scheme. The sub-scheme "Exchange Account with ............................will accommodate originating transactions in the books of originating Division/PAO, The Subscheme "Exchange Account by.............." will accommodate transactions responded in the books of responding Division /PAO. (a)The scheme will be operated in respective Exchange Accounts transaction for transfer of balances between Pr.A.Os of various Central (Civil) Ministries/Departments, The Pr. A.O. which operates Exchange Account will have a scheme each and Pr. A.O. with which it has to Exchange Account will appear as a sub-scheme under that scheme. The Pr.A.O. 'A' originating an Exchange Account transaction with Pr. A.O 'B' will operate the scheme "Exchange Account advise by Pr. A.O. 'A' " The name of Pr.A.O. with the name of PAO thereunder, in whose books the transactions actually originate, will appear as sub-scheme under this scheme viz "Exchange Accounts with Pr. A.O. 'B'- PAO-`B'. The Pr A.O. (B) while responding, will for this purpose, operate the scheme "Exchange Account Advised by Pr A.O. (A)" with sub-scheme "Exchange Account by Pr. A.O.(A)- PAO(A)" as a minus credit/minus debit entry under the said scheme. Similarly Pr. A.O. 'A' while responding to an item originated by Pr. A.O. (B), will for this purpose operate the scheme "Exchange Account Advised by Pr. A.O. (B)" with the sub-scheme "Exchange Account by Pr. A.O. (B)-PAO(B)" as minus credit/minus debit under the said scheme. See Note.3 (b) above.

437

89- Cash Balance Major Head/ Sub-Major Head 8901 Cash Balance 90431 90432 90433 90434 90435 90436 Scheme Cash in Treasuries Deposits with Reserve Bank Deposits in other Banks Remittances in Transit-Local Remittances in Transit-Foreign Market Stabilization Scheme (2)

Note: (1) (2)

See Note (1) and (2) below Major Head '8713-Deposits with Reserve Bank'. This scheme will be divided in to the following sub-schemes: (a) Dated Securities (b) Treasury Bills

438

Section III Programme Classification

Section IV Economic Classification 1 Sub-Category 10 Tax Revenues Revenues

Object 100 Taxes on Income and expenditure, profits and capital gains

101 Taxes on property, financial and capital transactions

102 Taxes on goods & services

103 Taxes on International Trade & transactions 108 Other taxes

This will include taxes levied on income of individuals and corporations and other entities, such as income tax, corporation tax, taxes on agricultural income, hotel receipts tax, interest tax, etc. This will include all taxes on immovable and movable property such as land revenue, stamps and registration fees, estate duty, wealth tax, gift tax, securities transaction tax, etc. This will include taxes levied on commodities and services, such as Union excise, state excise, service tax, VAT, taxes on sales, trade, GST, etc. This will include taxes on international trade such as customs, other import duties, taxes on exports, etc. This will include revenues from taxes other than those explicitly classified elsewhere in this list. This will include interest received on lending operations of the Union and State Governments. This will include dividends received on equity funds from corporations and enterprises and share of surplus. Withdrawal of equity and distributions by corporations of proceeds from privatization and other sale of assets are excluded from here. This will include rent received on lease of land, subsoil assets, other naturally occurring assets. Rental charges for machinery, equipment, and other produced assets are accounted for under Receipt from sale of goods and services.

11 Non Tax Revenues

110 Interest

111 Dividends

112 Rent

Sub-Category

Object 113 Receipts from sale of goods & services

114 Administrative fees

115 Other receipts from sale of goods & services

This will include receipts of units engaged in service provisioning, such as commercial broadcasting, water supply, sewerage, establishment charges recovered by PWD, school fees, medical fees, fees of public libraries, etc. This will also include rental income on equipment, machinery and other produced assets, such as hire charges of equipment levied by the PWD. This will include fees charged by government units in exercise of some regulatory Major Head, such as fees for driver's licence, passport fees, visa fees, emigration fees, examination fees, inspection fees, registration fees, marriage fees, etc. It would include receipts collected under the various Acts, such as Labour Act, Citizenship Act, Explosives Act, Wildlife Act, Court Fees, etc. Usually, such fees are levied in exchange of certain services where government exercises some kind of control. This will include receipts from incidental sales of goods & services by establishments not directly engaged in service provisioning. It would cover items such as sales of products manufactured in jails, departmentally produced films, community radio and TVs, license fees received by the estate departments, sale of documents, receipts from guest houses, etc. This will also include fees other than administrative fees, such as service fees collected by the judiciary, jails, receipts of supplies and disposals, receipts from the supply of police, receipts of government printing presses, entry fees collected by museums, etc.

Sub-Category

Object 116 Fines, penalties, forfeits

117 Donations and other voluntary transfers

118 Forex gains 119 Other nontax revenues

12 Current grants

120 From foreign governments

121 From international organizations

122 From Central Government

123 From other sources

This will include fines, penalties imposed by courts of law or quasijudicial bodies for violations of law or administrative rules/regulations. Forfeits are amounts deposited with the government pending a legal or administrative proceeding that are transferred to government as a part of the resolution of that proceeding. It will exclude fines and penalties on infringement of tax laws/regulations which will be recorded under tax revenues. This will include donations, gifts and voluntary transfers other than grants from individuals, private non-profit institutions, nongovernmental bodies, corporations, and sources other than governments and international organizations. This will include gains on foreign exchange transactions. All other non-tax revenues that cannot be classified under other heads will be recorded here. Examples include, sale of scrap, pension contributions, unclaimed dividends and deposits, state lotteries, guarantee fees, training fees, audit fees, etc. This will include cash grants, other than those meant specifically for capital purposes, received from foreign governments. This will include cash grants, other than those meant specifically for capital purposes, received from international organizations. This head will be used by the state governments for cash grants, other than those meant specifically for capital purposes, received from the Centre. This will include cash grants, other than those meant specifically for capital purposes, received from sources other than foreign governments, central government, and international organizations.

Sub-Category 13 Current grants in kind

Object 130 From foreign governments 131 From international organizations From Central Government 132 From other sources

This will include grants received in kind from foreign governments. This will include grants received in kind from international organizations. This head will be used by the state governments for grants received in kind from the Centre. This will include grants received in kind from sources other than foreign governments, central government, and international organizations.

2 Sub-Category 20 Capital Grants Object

Capital Receipts

200 From foreign governments 201 From international organizations

202 From Central Government

203 From other sources

21 Misc. Capital Receipts

210 Sale Proceeds of Assets 211 Disinvestment Proceeds

This will include grants meant specifically for capital purposes received from foreign governments. This will include grants meant specifically for capital purposes received from international organizations. This will be used by the state governments for grants meant specifically for capital purposes received from the Centre. This will include cash grants meant specifically for capital purposes received from sources other than foreign governments, central government, and international organizations. This head will include proceeds from sale of assets. This head will include proceeds from divestment of government equity in corporations and enterprises.

3 Sub-Category 30 Employee Compensation

Recurrent Expenditure Object

300 Salaries

301 Wages

302 Overtime Allowance

303 Rewards

304 Medical Treatment

This will include pay and allowances paid to regular/temporary government employees. It will include expenditure on honoraria, LTC, Leave encashment, and other such entitlements chargeable to salary. This head will also be utilized for recording expenditure on emoluments and allowances of Heads of States and other high dignitaries including sumptuary allowance. This head will include wages payable to casual labourers. Remuneration to contractual staff engaged in regular office Major Heads will also be covered by this head. This head will be used to record the overtime allowance payable to nongazetted employees for working beyond office hours. This head will include amount paid as rewards to Government servants in accordance with a recognized scheme operative in the concerned Ministry/Department. This head will include amount paid towards medical reimbursement to Government servants/pensioners. This head will include Government Contribution towards NPS, CPF, etc.

32 Pension & Other Retirement Benefits

320 Pension Contribution

321 Pensionary Charges

This head will include expenditure on payment of pensions and gratuity to Government servants, Members of Parliament, freedom fighters etc. This will, however, not include social security expenditure, such as old age pension, etc.

Sub-Category 33 Travel Expenses

Object 330 Domestic Travel Expenses This head will cover all expenses on account of travel on duty in India including conveyance and fixed travelling allowances but excluding leave travel concessions. This will also include T.A./D.A. to on-official members on account of travel in India. This head will cover all expenses on account of travel on duty outside India including deputation of scientists abroad. This will also include the expenditure on T.A./D.A. to non-official members going on tour abroad. This head will cover expenditure on office equipment such as Computers, Printers, Photocopiers, Scanners, Communication equipment, Air conditioners, other durables, Vehicles, etc. This head will cover expenditure on material and supplies for use in office, miscellaneous contractual services for office management, payment for utilities, rental of vehicles etc. This head will include payments towards rent for hired buildings, municipal rates and taxes, etc. It will also include lease charges for land. This will include royalty paid by the government. This head will include expenditure on printing of office codes, manuals and other documents, whether priced or unpriced. It will exclude expenditure on printing of publicity material. This will also include discounts provided to agents on sale of publications, etc. This head will include expenditure on departmental canteens, hospitality/entertainment expenses, gifts, expenditure on conducted tours, expenditure on conferences/seminars/workshops, etc., and expenditure on organizing training programmes.

331 Foreign Travel Expenses

34 Goods & Services for Office Management

340 Office Equipment

341 Office Expenses

342 Rents, Rates and Taxes

343 Royalty 344 Publications

345 Other Administrative Expenses

Sub-Category 36 Goods & Services for Major Headal Use

Object 360 Medical Supplies This head will include expenditure on procurement of medical supplies meant for direct operational use by government hospitals, clinics, and other medical establishments. Supplies meant to be given as grants will not be included here. This head will include expenditure on procurement of educational supplies meant for direct operational use by government educational institutions. Supplies meant to be given as grants will not be included here. This head will include expenditure on procurement of agricultural supplies meant for direct operational use by government establishments. Supplies meant to be given as grants will not be included here. This head will include expenditure on other materials and supplies, stores and equipment, etc. meant for operational use by government establishments. This head will include expenditure on arms and ammunition of police and other paramilitary establishments. This head will include expenditure on ration of police and other paramilitary establishments. This head will include expenditure on POL of police and other paramilitary vehicles. It will also include expenditure on POL of transport vehicles used for field activities, but will exclude those used for running an office. This head will include expenditure on clothing and tentage of Police and Paramilitary Establishments. This head will include commission to agents for sale and printing of publicity material. This would also include expenditure on exhibitions, fairs, etc. This head will record expenditure on minor repairs and maintenance of buildings, machinery and equipment. Major repairs/improvements that have the effect of increasing the useful life of the structure/machinery will be excluded from

361 Educational Supplies

362 Agricultural Supplies

363 Other Supplies & Materials

364 Arms and Ammunition 365 Cost of Ration

366 P.O.L.

367 Clothing and Tentage

368 Advertising and Publicity

39 Other Goods & Services

390 Minor Works

Sub-Category

Object here.

391 Maintenance

392 Professional Services

393 Other Contractual Services 394 Research & Development 40 Subsidies 400 Subsidies

This head will include expenditure incurred on minor repairs and maintenance of infrastructure assets such as roads, irrigation projects, etc. It will exclude major improvements/repairs, which will be classified as capital expenditures. This head will include charges paid towards hiring of expert services, such as legal services, consultancy fees, fees to staff artistes, remuneration to the examiners, invigilators, etc., for conducting examinations, remuneration to casual artistes by the All India Radio, Doordarshan etc. It will also include payments for services rendered, supplies made by other departments such as Railways, Police, etc. This will exclude supplies, services rendered for running of an office, which will be recorded under office expenses. This head will include expenditure on service or commitment charges and notional value of gifts received, etc. This head will include expenditure on research and development activity.

This head will be used for expenditure on subsidies. 401 Viability Gap Funding This will record viability gap funding to concessionaires of PPP projects. 410 Share Of Taxes/Duties This head will include state's share of to Sub-national taxes/duties paid by the States to lower Governments levels of government. 420 Grants to Sub-national This head will include grants-in -aid paid Governments to state/UT governments and to lower (General) levels [third/fourth tiers] of governance. It will exclude grants for creation of capital assets.

41 Share of Taxes/Duties 42 Grants-in-Aid

Sub-Category

Object 421 Grants to Autonomous This head will include grants-in -aid paid Bodies and Other to autonomous bodies, other parastatal Institutions (General) agencies, NGOs, etc. It will exclude grants for creation of capital assets and for meeting establishment expenditure of these bodies. 422 Grants to Autonomous This head will record expenditure on Bodies and Other grants-in-aid paid by the government to Institutions autonomous bodies, other parastatal (Establishment) agencies, etc. for the specific purpose of meeting their establishment expenditures. 423 Grants to Sub-national This head will include grants-in -aid paid Governments to state/UT governments and to lower (Capital) levels [third/fourth tiers] of governments for the specific purpose of capital creation. 424 Grants to Autonomous This head will record expenditure on Bodies and Other grants-in-aid paid by the government to Institutions (Capital) autonomous bodies, other parastatal agencies, etc. for the specific purpose of capital creation. 430 Contributions This head will cover contributions paid by the government to various domestic and international bodies. It will include expenditure on membership of International bodies. 450 Scholarships/Stipend This head will cover expenditure on scholarship and stipend paid by the Government. 451 Secret Service Expenditure 452 Lump Sum Provision This head will record secret service expenditure. This head will include expenditure in respect of schemes/sub-schemes/ organizations where the provision does not exceed Rs.10 lakhs. In all other cases break-up by other objects of expenditure must be given. This head will cover fines and penalties imposed by courts of law or quasi judicial bodies. This head will include payment out of discretionary grants, other discounts, customs duty compensation, awards and prizes, etc. Any other expenditure of recurrent nature that cannot be classified under any of these specified object heads will be debited to this head.

43 Contributions

45 Other Recurrent Expenditure

453 Fines & Penalties

459 Other Charges

Sub-Category 49 Accounting Adjustments

Object 490 Inter-account transfers 491 Depreciation 492 Exchange Losses This head will be used for classification of inter-account transactions. This head will record depreciation on capital assets. The difference in the rate of exchange at the time of receipt of loan/advances from foreign sources and repayment thereof shall be debited to this object head. This head will include write-off of irrecoverable loans, losses. It will include trading losses.

493 Writes Off/Losses

5 Sub-Category 50 Buildings Objects

Capital Expenditure

500 Office Buildings

501 Residential Buildings

51 Infrastructure assets

510 Roads & Bridges

511 Irrigation Projects

512 Power Projects

513 Other Infrastructure Projects

52 Non Produced Assets

520 Land

521 Subsoil and other Non-produced assets 522 Intangible nonproduced assets 53 Other Capital Expenditures 530 Motor Vehicles

This head will cover expenditure on acquisition/construction of office buildings. It will include major improvements/repairs to existing buildings. This head will cover expenditure on acquisition/construction of residential buildings. It will include major improvements/repairs to existing buildings. This head will cover expenditure on construction of roads, bridges, tunnels and other supporting infrastructure. It will include major improvements/repairs. This head will cover expenditure on irrigation projects and other supporting infrastructure. It will include major improvements/repairs. This head will cover expenditure on construction of power projects and other supporting infrastructure. It will include major improvements/repairs. This head will cover expenditure on construction of other infrastructure projects. It will include major improvements/repairs. This head will cover expenditure on purchase of land. It will include expenditure incurred on major improvements. This head will include expenditure on subsoil assets such as mines, etc. This head will include expenditure on acquisition of intangible non-produced assets such as spectrum etc. This head will include purchase and maintenance of transport vehicles used for functional activities (e.g., police, ambulance, vans) which are distinct from those used for running an office.

Sub-Category

Objects 531 Machinery and Equipment This head will include machinery equipment, apparatus, etc. other than those required for running of an office, and special tools and plants acquired for specific works. This will include expenditure on acquisition of intangible assets such as major software systems viz. ERP systems etc. This head will include annuity payments on BOT, BOOT, etc. type of PPP projects of capital nature. This head will include government investments in the share capital of public and other enterprises/corporations. It will also include preferential, bonus shares. This head will include investments in other securities. This head will cover all loans extended by the Government. It will also include advances given to government servants and monies advanced from the public account. It would include both inflows and outflows. This head will be used to record transactions in government cash balance maintained with the RBI. It would include both inflows and outflows. This head will record short term investments of government cash balance for liquidity management purposes. It would include both inflows and outflows.

532 Intangibles

533 Annuity Payments

54 Investments

540 Equity and Shares

541 Securities other than Shares 55 Loans & Advances 550 Loans & Advances

57 Cash & Cash Equivalents

570 Cash Balance with RBI

571 Short Term Cash Investments

6 Sub-Category 60 Debt

Liabilities

Objects 600 Internal Debt

601 External Debt

602 Loans from Government of India

65 Other Obligations

650 Deposits & Certificates 651 Provident Funds

652 Reserve Funds

653 Development Funds

654 Sinking Funds

655 Other Funds

656 Public Account Advances

657 Public Account Investments

658 Suspense

This head will cover transactions in internal debt of the Central and State government. It will include both inflows and outflows. This head will cover transactions in external debt of the government. It will include both inflows and outflows. This head will be used by the State Governments to classify debt owed to the Union Government. It would include both inflows and outflows. This will include deposits and certificates. It would include both inflows and outflows. This will include transactions in provident funds. It would include both inflows and outflows. This will include transactions in the various reserve funds. It would include both inflows and outflows. This will include transactions in the various development funds. It would include both inflows and outflows. This will include transactions in the various sinking funds. It would include both inflows and outflows. This will include transactions in other funds not explicitly classified elsewhere. It would include both inflows and outflows. This will include advances made from the public account and repayments received against those advances. It would include both inflows and outflows. This will include investments made from the public account and proceeds received against liquidation of those investments. It would include both inflows and outflows. This will include all suspense

Sub-Category

Objects transactions. It would include both inflows and outflows. This will include all remittances. It would include both inflows and outflows. This head will be used for adjustment transactions in the public account. It would include both inflows and outflows.

659 Remittances

660 Adjustment Accounts

Section V Target Codes

Targeted Expenditure Code 000 001 002 003 004 005 006 007 008 009 010 011 012 013 014 015 016 017 018 019 020 021 022 023 024 Null Women Centric (WC) North Eastern Region (NER) Scheduled Castes (SC) Scheduled Tribes (ST) Below Poverty Line (BPL) WC + NER WC + SC WC + ST WC + BPL NER + SC NER + ST NER + BPL SC + BPL ST + BPL WC + NER + SC WC + NER + ST WC + NER +BPL WC +ST + BPL WC + SC + BPL NER + SC +BPL NER + ST +BPL WC + NER + SC + BPL WC + NER + ST + BPL WC + SC + ST + BPL Description

Section VI Geographic Classification

ANNEXURE- A Administrative Codes for Central Civil Ministries Code 01 01000 011 01101 01102 01103 01104 01105 01106 01107 01108 01109 01110 01111 01112 01113 01114 01115 01116 01117 01118 01119 01120 01121 01122 01123 01124 01125 01126 01127 01128 01129 01130 01131 01132 01133 01134 Ministry/ Department/ Office Ministry of Agriculture Secretariat Department of Agriculture and Cooperation Agmark Management Cell Agricultural Census All India Soil & Land use Survey & Application of Remote Sensing Technology Coconut Development Board. Cold Storage Control Order Commission for Agricultural Costs and Prices Departmental Canteens Directorate of Arecanut and Spices Development Directorate of Cashewnut Development Directorate of Cotton Development Directorate of Economics and Statistics Directorate of Jute Development Directorate of Marketing and Inspection Directorate of Millet Development Directorate of Oil Seeds Development Directorate of Plant Protection Quarantine and Storage Directorate of Pulses Development Directorate of Rice Development Directorate of Sugarcane Development Directorate of Tobacco Development Directorate of Wheat Development Expansion of Plant protection facilities in India Export Quality Control Extension Support to Central Institutes of DOE Forecasting Agricultural output using Space Agro Metrology and Land based observation. Implementation of Insecticides Act Integrated Pest Management Centres Locust Control and Research Market Survey, Research and Investigation. Minister (Agriculture) Embassy of India, Rome National Agricultural Extension Project National Food Security Mission National Horticulture Mission National Mission on Bamboo Technology

01135 01136 01137 01138 01139 01140 01141 01142 01143 012 01200 013 01300 01301 01302 01303 01304 01305 01306 01307 01308 01309 01310 01311 01312 01313 01314 01315 01316 01317 02 02000 021 02101 02102 02103 02104 02105 02106 02107 02108

National Mission on Micro Irrigation National Project on Management of Soil Health and Fertility National Project on Promotion of Organic Farming National Rainfed Area Authority National Seeds Research and Training Centre Rashtriya Krishi Vikas Yojna Technical and Administrative Support for Plant Protection Tractor Training and Testing Institutes Training in Plant Protection Department of Agricultural Research and Education. Secretariat Department of Animal Husbandry, Dairying and Fisheries. Secretariat Animal Quarantine and Certification Services. Central Cattle Breeding Farms Central Fodder Seed Production Central Frozen Semen Production & Training Institute, Hesserghatta. Central Herd Registration Scheme Central Institute of Coastal Engineering for Fishery. Central Institute of Fisheries Nautical & Engineering Training Central Poultry Development Organizations Central Poultry Performance Testing Centre. Central Sheep Breeding Farm Delhi Milk Scheme Departmental Canteens Fishery Survey of India National Institute of Fisheries Post Harvest Technology & Training. National Project on Rinderpest Eradication National Veterinary Biologicals Products Quality Control Centres. Regional Stations for Forage Production and Demonstration. Department of Atomic Energy Secretariat Atomic Energy Administrative Training Institute Atomic Energy Commission Atomic Energy Regulatory Board Atomic Minerals Atomic Minerals Directorate for Exploration and Research BARC(Fabrication Equipment) BARC(Fuel Reprocessing) Bhabha Atomic Research Centre

02109 02110 02111 02112 02113 02114 02115 02116 02117 02118 02119 02120 02121 02122 02123 02124 02125 02126 02127 02128 02129 02130 02131 02132 02133 02134 02135 02136 02137 02138 022 02201 02202 02203 02204 03 03000 031 03101 032

Board of Radiation and Isotope Technology Common Services, Kalpakkam Conversion of KBF-4 into elemental boron Departmental Canteens (Atomic Energy) Departmental Canteens (Atomic Energy Industries) Directorate of Construction, Services and Estate Management. Directorate of Purchase and Stores Estate Management, Hyderabad. Fuel Fabrication Facilities General Service Organization, Kalpakkam General Services Organization, Tarapur Heavy Water Plants- Diversified Activities of HWB Indira Gandhi Centre for Atomic Research Management Services Group National Centre for Compositional Characterisation of Materials. NFC-HWB Training Operation of Fast Breeder Test Reactor Power Reactor Fuel Reprocessing Plant at Tarapore. Production of KBF4 PRP, Kalpakkam R&D- BARC Raja Ramanna Centre for Advanced Technology Rare Material Plant, Mysore. Research Facilities at Srinagar and Gulmarg Stainless Steel Seamless Tube Plant TDP-HWB (O&M) Uranium Metal Plant Variable Energy Cyclotron Centre -R&D Waste Management Facility, Trombay. Zirconium Complex, Pazhayakayal Nuclear Power Schemes Additional upgrading Facility for MAPS Waste Immobilisation Plant at Tarapur Waste Management Facilities at Kalpakkam Waste Management Facilities at Tarapore Ministry of Chemicals and Fertilizers Secretariat Department of Chemicals & Petro-chemicals Establishment of the Welfare Commissioner. Department of Fertilizers

03200 03201 033 03300 03301 04 04000 04001 04002 04003 04004 04005 04006 04007

Secretariat Fertilizer Industry Co-ordination Committee. Department of Pharmaceuticals Secretariat National Pharmaceuticals Pricing Authority Ministry of Civil Aviation Secretariat Bureau of Civil Aviation Security Commissioner of Railway Safety Controller of Aeronautical Inspection Departmental Canteens (Secretariat) Departmental Canteens (Civil Aviation) Director General of Civil Aviation Directorate of Training and Licensing

05 Ministry of Coal 05000 Secretariat 05001 Coal Controller 06 06000 061 06101 06102 06103 06104 06105 062 07 07000 071 07101 07102 07103 07104 07105 07106 07107 Ministry of Commerce and Industry Secretariat Department of Commerce Director General of Foreign Trade (DGFT) Director General of Supplies and Disposals (DGS&D) Directorate General of Commercial Intelligence and Statistics. Directorate General of Supplies Inspectorate Trade Commissioners Establishment. Department of Industrial Policy and Promotion Ministry of Communication and Information Technology Secretariat Department of Information Technology Controller of Certifying Authorities Cyber Security National Informatics Centre Regional Test Laboratory Standardisation Testing and Quality Certification STQC Head Quarter Test and Development Centres

08 Ministry of Consumer Affairs, Food and Public Distribution

08000 081 08101 08102 08103 08104 08105 08106 08107 08108 082 08201 08202 08203 08204 08205 08206 08207 08208 08209 09 09000 09001 09002 09003 09004 09005 09006 09007 09008 09009 09010 09011 10 10000 10001 10002 10003 10004

Secretariat Department of Consumer Affairs Central Warehousing Corporation Consumer Disputes Redressal Commission Consumer Protection Cell Forward Markets Commission. Indian Institute of Legal Metrology. National Test Houses. Regional Reference Standard Laboratories Weights & Measures Unit Department of Food and Public Distribution Central Vigilance Committee (Charged) Departmental Canteens (Consumer Affairs) Departmental Canteens (National Sugar Institute) Directorate of Sugar Directorate of Vanaspati Vegetable Oils and Fats. Indian Grain Management & Research Institute. National Sugar Institute Quality Control Cell Warehousing Development and Regulatory Authority Ministry of Corporate Affairs Secretariat Company Law Board Competition Appellate Tribunal Director General of Corporate Affairs Director General of Investigation and Registration Monopolies and Restrictive Trade Practices Commission National Company Law Appellate Tribunal National Company Law Tribunal Official Liquidator under Companies Act. Regional Directors- Joint Stock Companies Registrar of Companies under Companies Act Serious Fraud Investigation Office Ministry of Culture Secretariat Anthropological Survey of India Archaeological Survey of India. Central Reference Library, Kolkata. National Archives of India

10005 10006 10007 10008

National Gallery of Modern Art National Library, Kolkata. National Museum National Research Labortatory for Conservation of Cultural Property, Lucknow.

11 Ministry of Development of North Eastern Region 11000 Secretariat 11001 North Eastern Council Secretariat, Shillong 12 12000 12001 12002 12003 12004 13 13000 13001 13002 13003 13004 13005 13006 13007 13008 13009 13010 13011 13012 13013 13014 13015 13016 13017 13018 13019 13020 13021 13022 13023 13024 Ministry of Earth Science Secretariat Centre for Marine Living Resources & Ecology India Meteorological Department(IMD) Integrated Coastal & Marine Area Management (ICMAM) National Centre for Medium Range Weather Forecasting Ministry of Environment and Forest Secretariat Assistance for Abatement of Pollution Biosphere Reserve Botanical Survey Head Quarters Ecology and Environment- Civil Engineering Wing Enforcement of Wild Life Protection Act, 1972 Environmental Education Environmental Information System Establishment of Environment Authority and Commission Tribunal Forest Survey of India I.B.G- Investigation Division I.B.G- Research Division. India Botanical Garden India Botanical Garden Regional Offices Indira Gandhi National Forest Academy Integrated Forest Protection Scheme/Intensification of Forest Management. International Cooperation Activities National Afforestation and Eco- Development Board. National Museum of Natural History. National River Conservation Directorate National Zoological Park, New Delhi Project Elephant Research and Development Setting up of Regional Museums State Forest Service & Rangers College

13025 Strengthening of Forest Divisions Strengthening of Wildlife Division and Consultancies for Special Tasks/ Control 13026 of Wildlife Crime 13027 Zoological Survey Regional Office 13028 Zoological Survey- Head Quarters 13029 Zoological Survey- Investigation Divn 13030 Zoological Survey- Research Division 13031 Zoological Survey- Training 14 14000 14001 14002 14003 14004 Ministry of External Affairs Secretariat Central Passport and Emigration Organization Departmental Canteens MEA Hostels and Residential Complexes Missions/Posts Abroad

15 Ministry of Finance 151 Department of Disinvestment 15100 Secretariat 152 15200 15201 15202 15203 15204 15205 15206 153 15300 15301 15302 15303 15304 154 15401 15402 15403 15404 15405 Department of Economic Affairs Secretariat (DEA) Directorate of Currency Financial Sector Legislative Reforms Commission G20 Secretariat National Small Savings Institute Security Appellate Tribunal Thirteenth Finance Commission Department of Expenditure Secretariat (Expenditure) Central Pension Accounting Office Controller General of Accounts Institute of Government Accounts and Finance Pay Commission Department of Financial Services Secretariat (DFS) Appellate Authority for Industrial and Financial Reconstruction Board for Industrial And Financial Reconstruction Debt Recovery Tribunals Office of Special Court established under Special Courts Act, 1992

15406 Office of the Custodian established under Special Courts Act,1992 155 15500 15501 15502 15503 15504 15505 15506 15507 15508 15509 15510 15511 15512 15513 15514 15515 15516 15517 15518 15519 156 15600 15601 15602 15603 15604 15605 15606 15607 15608 Department of Revenue Secretariat (Revenue) Appellate Tribunal for Forfeited Property Central Bureau of Narcotics Central Economic Intelligence Bureau Chief Controller, Govt. Opium and Alkaloid Factories Customs, Excise and Service Tax Appellate Tribunal Directorate of Enforcement Financial Intelligence Unit Ghazipur Alkaloid Works Ghazipur Opium Factory Marketing and Financial Cell-Govt Opium Factories and Alkaloid Works Neemuch Alkaloid Works Neemuch Opium Factory Other Opium Agencies and Establishment Pay and Accounts Office Gazipur Pay and Accounts Office Gwalior Pay and Accounts Office, Neemuch Prevention of Money Laundering Act,2002- Adjudicating Authority Prevention of Money Laundering Act,2002- Appellate Authority Superintendence- Opium Indian Audit and Accounts Department Civil Accounts Offices Civil Audit and Accounts Offices- Civil Audit Offices Commercial Audit Offices Comptroller and Auditor General of India- Head Quarters. Defence Audit Offices National Academy of Audit and Accounts, Shimla Overseas Audit Offices Post and Telecommunication Audit Railway Audit Offices

157 Direct Taxes 15701 Authority for Advance Rulings 15702 Commissioners and their Offices Committee for promotion of Economic and Social Welfare under Income Tax 15703 Act 15704 Departmental Canteens 15705 Directorate of Inspection

15706 15707 15708 15709 15710 15711 158 15801 15802 15803 15804 15805 15806 15807 15808 15809 15810 15811 15812 15813 15814 15815 15816 15817

Directorate of Investigation Directorate of Organization and Management Services Directorate of Research Statistics and Publication Intelligence Settlement Commission for Income Tax and Wealth Tax Cases. Zonal Accounts Offices of Principal CCA, CBDT Indirect Taxes Authority for Advance Ruling, Customs and Central Excise Central Revenues Control Laboratory Collection Charges Commissionerates. Collection of Land Customs Customs and Central Excise Settlement Commission Directorate General of Central Excise Intelligence. Directorate of Logistics Directorate of Publicity & Public Relations Directorate of Revenue Intelligence Inspection Establishment National Academy of Customs, Excise and Narcotics PAOs of Principal CCA, CBEC PAOs of Principal CCA, CBEC. Preventive Functions- Sea Customs Sea Customs-Major Ports- Commissionerates. Systems and Data Management Establishment Vigilance- Establishment

16 Ministry of Food Processing Industries 16000 Secretariat 17 171 17100 17101 17102 17103 17104 17105 17106 17107 17108 17109 17110 Ministry of Health and Family Welfare Department of Health and Family Welfare Secretariat (H&FW) Administration and Prevention of Food Adulteration. All India Institute of Hygiene and Public Health. All India Institute of Physical Medicine& Rehabilitation, Mumbai. B.C.G. Vaccine Laboratory, Guindy, Chennai. Central Bureau of Health Intelligence Central Drugs Standards Control Organization. Central Health Education Bureau, New Delhi. Central Institute of Psychiatry, Ranchi. Central Leprosy Teaching and Research Institute, Chengalpattu. Central Research Institute, Kasauli.

17111 17112 17113 17114 17115 17116 17117 17118 17119 17120 17121 17122 17123 17124 17125 17126 17127 17128 17129 17130 17131 17132 17133 17134 17135 17136 17137 17138 17139 17140 17141 172 17200 17201 17202 17203 17204 17205 17206

CGHS Dispensaries Child Care Training Centre, Singur. Directorate General of Health Services Directorate of National Vector Borne Disease Control Programme. Dr. R.M.L. P.G. Institute of Medical Education and Research, New Delhi Dr. Ram Manohar Lohia Hospital, New Delhi. Family Welfare Establishment Family Welfare Training and Research Centre, Mumbai. I.D.D.Cell, DGHS Institute of Serology, Kolkata. Kalawati Saran Childrens Hospital, New Delhi. Lady Hardinge Medical College and Smt. S.K.Hospital, New Delhi Lady Reading Health School & Ram Chand Lohia Infant Welfare Centre Medical Stores Organization. National Institute of Communicable Diseases, Delhi. National Medical Library National T.B.Training Institute, Bangalore. Office for Establishment of AIIMS type Super Speciality Hospitals cum Teaching Institutions. Office for setting up of Dispensaries and Hospitals. Port Health Establishment including Airport Organisation. Port Health Office, Jawaharlal Nehru Port, Nhava Sheva. Rajkumari Amrit Kaur College of Nursing, New Delhi. Regional Health Offices Regional Leprosy Training and Research Institute, Aska Regional Leprosy Training and Research Institute, Gauripur. Regional Leprosy Training and Research Institute, Raipur. Rural Health Training Centre, Najafgarh. Safdarjung Hospital, New Delhi. Technical Wing at Headquarter. Trachoma & Blindness Control Cell Vardhaman Mahavir Medical College, New Delhi. Department of Ayurveda, Yoga & Naturopathy, Unani, Siddha and Homeopathy (AYUSH)

Secretariat (AYUSH) Central Pharmacy Council of AYUSH CGHS Ayurveda Hospital, Lodhi Road CGHS Expansion in Dispensaries Homoeopathic Pharmacopeia Laboratory, Ghazizbad. Homoepathic Pharmacopoeia Committee. National Board for Medicinal Plants. Pharmacopoeia on ASU and Strengthening of pharmacopoeial Commission of 17207 Indian Medicine

17208 Pharmacopoeia Laboratory of Indian Medicine, Ghaziabad. 173 Department of Health Research 17300 Secretariat (HR) 174 Department of AIDS Control 17400 Secretariat (AIIDS Control) 18 181 18100 182 18200 18201 19 19000 19001 19002 19003 19004 19005 19006 19007 19008 19009 19010 19011 19012 19013 19014 19015 19016 19017 19018 19019 19020 19021 19022 Ministry of Heavy Industry Department of Heavy Industry Secretariat Department of Public Enterprises Secretariat Board for Reconstruction of Public Sector Enterprises

Ministry of Home Affairs Secretariat (MHA) Accounting Organization of MHA Advertisement and Publicity for Census 2011 Census- Abstraction and Compilation. Census- Computerisation of Data Census- Enumeration. Census- Superintendence Central Hindi Training Institute Central Translation Bureau Commission on Centre State Relations. Director Genral of Civil Defence Expansion of Training in Translation. Expansion of Translation Capacity in Central Translation. GIS based Town Mapping. Improvements in Vital Statistics Systems Inter State Council Modernisation of Data Dissemination Activity in Census. National Civil Defence College National Fire Service College National Population Register. Office of the Authorised Person and Claims Commissioner Ayodhya Office of the RGI Parliamentary Committee on Official Language. Regional Division of India to Study and Evaluate Census data, Cartographic 19023 Analysis. 19024 Regional Implementation Offices 19025 Registration, Promotion Method, Research and Population Studies.

19026 19027 19028 19029 19030 19031 19032 19033 191 19100 19101 19102 19103 19104 19105 19106 19107 19108 19109 192 19201 19202 19203 19204 19205 19206 19207 19208 19209 19210 19211 19212 19213 19214 19215 19216 19217 19218 19219 19220 19221 19222

Revamping of Civil Defence Strengthening of Fire and Emergency Services Surveys and Statistics- Mother Tongue Survey of India Teaching Hindi to Central Government Employees. Technical Cell Training Unit in the O/o RGI Upgradation of Data Centre Zonal Councils Cabinet Secretariat (Cabinet) Cabinet Minister Cabinet Secretariat International Co-operation National Advisory Council National Security Council Sectt. Office of the Principal Scientific Advisor Prime Ministers Office. Special Protection Group State Ministers Police Assam Rifles. Border Security Force Bureau of Immigration Bureau of Police Research and Development. Central Detective Training School Central Forensic Science Laboratory. Central Reserve Police Delhi Police Departmental Accounting Organization of Central Para Military Forces. Directorate of Forensic Science Government Examiner of Questioned Documents. Indo-Tibetan Border Police. Industrial Security Force Infrastructure of E- Governance Intelligence Bureau Inter- State Police Wireless Land Ports Authority of India Narcotic Control Bureau National Crime Records Bureau National Institute of Criminology and Forensic Science. National Intelligence Grid National Investigation Agency

19223 19224 19225 19226 19227 193 19301 19302 19303 19304 194 19400 195 19500 196 19600 197 19700 198 19800 20 20000 201 20101 20102 20103 202 20200 20201 20202 20203 20204 20205 20206 20207 21 21000 21001 21002 21003

National Police Academy. National Security Guard North Eastern Police Academy. Purchase , Manufacture and Distribution of Tear Smoke Material- Estt. Sashastra Seema Bal Other Expenditure of Ministry of Home Affairs Building up specialized capacity for rapid intervention in case of disasters. National Cyclone Risk Mitigation Project with World Bank Assistance National Disaster Management Authority. National Disaster Response Force Andaman Nicobar Islands Secretariat Chandigarh Secretariat Dadra and Nagar Haveli Secretariat Daman and Diu Secretariat Lakshadweep Secretariat Ministry of Human Resource Development Secretariat (HRD) Department of School Education and Literacy Directorate of Adult Education Polyvalent Adult Education Centre, Delhi. Sarva Shiksha Abhiyan Estt. Department of Higher Education Secretariat(HE) Central Institute of Indian Languages, Mysore and Regional Language Centers. Commission for Scientific and Technical Terminology. Directorate of Hindi Educational Institutions abroad Linguistic Data Consortium National Testing Services. National Translation Mission. Ministry of Information and Broadcasting Secretariat Central Board of Film Certification Departmental Canteens Directorate of Advertising and Visual Publicity.

21004 21005 21006 21007 21008 21009 21010 21011 21012 21013 21014 21015 22 22000 22001 22002 22003 22004 22005

Directorate of Field Publicity Directorate of Film Festivals Electronic Media Monitoring Centre Employment News Services. Films Division National Film Archive of India Photo Division Press Information Bureau Publications Division Registrar of Newspapers for India. Research, Reference and Training Division. Song and Drama Division

Ministry of Labour and Employment Secretariat Directorate General , Employment and Training, New Delhi. Directorate General, Factory Advice Service and Labour Institutes, Mumbai. Directorate General, Mines Saftey, Dhanbad. Labour Bureau, Shimla. Office of the Chief Labour Commissioner (Central) New Delhi. Office of the Labor Commissioner, Allahabad, Bangalore, Bhubanewsar, 22006 Calcutta, Hyderabad, Jabalpur, Karma (Bihar) and Nagpur. 23 23000 23001 23002 23003 23004 23005 23006 23007 23008 23009 23010 23011 231 23100 232 23200 Ministry of Law and Justice Secretariat (Law & Justice) Appellate Tribunal of Foreign Exchange Department of Justice Department of Legal Affairs Income Tax Appellate Tribunal Law Commission Legislative Department National Legal Services Authority National Tax Tribunal Official Languages Wing Unified Litigation Agency Vidhi Sahitya Prakashan Election Commission Secretariat (EC) Supreme Court of India Secretariat (Supreme Court)

24 Ministry of Micro Small and Medium Enterprises

24000 24001 24002 24003 24004 24005 24006 25 25000 25001 25002 26 26000 26001 26002

Secretariat ARI Division Departmental Canteens Development Commissioner of Micro, Small and Medium Enterprises Micro , Small and Medium Development Institute. Promotional Service Institutions and Programmes. SME- Division Ministry of Mines Secretariat Geological Survey of India Indian Bureau of Mines Ministry of Minority Affairs Secretariat National Commission for Minorities Special Officer for Linguistic Minorities

27 Ministry of New and Renewable Energy 27000 Secretariat 27001 Regional Offices 28 Ministry of Overseas Indian Affairs 28000 Secretariat 28001 Protector General of Emigrants 29 Ministry of Panchayati Raj 29000 Secretariat 30 Ministry of Parliamentary Affairs 30000 Secretariat 31 31000 311 31101 31102 31103 31104 31105 31106 31107 Ministry of Personnel, Public Grievances and Pensions Secretariat (PPG&P) Department of Personnel & Training Central Administrative Tribunals Central Bureau of Investigation Central Information Commission Central Vigilance Commission Departmental Canteens Institute of Secretariat Training and Management Interpol and Co-ordination Wing

31108 31109 31110 312 31200 313 31300 314 31400 31401

Lal Bahadur Shastri National Academy of Administration Public Enterprises Selection Board Staff Selection Commission Pensions and Pensioners Welfare Secretariat (P&PW) Administrative Reforms and Public Grievances Secretariat (AR&PG) Union Public Service Commission Secretariat (UPSC) Departmental Canteens

32 Ministry of Petroleum and Natural Gas 32000 Secretariat 33 33000 33001 33002 33003 33004 33005 33006 33007 33008 33009 34 34000 34001 34002 35 351 35100 35101 35102 35103 35104 35105 35106 35107 352 Ministry of Planning Secretariat Departmental Canteens Economic Advisory Council to the P.M Expert Group on Transport Policy Modernisation of Office Systems. Office of Adviser to P.M. on Public Information, Infrastructure & Innovations. Plan Accounting and Public Finance Management System. Planning Commission/Planning Board Programme Evaluation Organization Unique Identification Authority of India. Ministry of Power Secretariat Central Electricity Authority Appellate Tribunal for Electricity Parliament, President, Vice President Lok Sabha Seretariat (Lok Sabha) Leader of Opposition in Lok Sabha Lok Sabha Television Channel Members- Establishment Pay and Accounts Office, Lok Sabha. Secretariat- Leader of Opposition Secretariat of Leaders/Leader and Chief Whips of Recognized Parties. Speaker and Deputy Speaker Rajya Sabha

35200 35201 35202 35203 35204 35205 35206 35207 35208 353 35300 35301 354 35400 36 36000 36001 36002 37 37000 371 37101 372 37200 373 37300 38 38000 381 38101 38102 382 38200 383 38300 38301 38302

Seretariat (Rajya Sabha) Leader of Opposition Members- Establishment Pay and Accounts Office, Rajya Sabha. Chairman and Deputy Chairman Rajya Sabha Television Channel Secretariat- Leader of Opposition Secretariat of Leaders/Dy.Leader & Chief Whips of Recognized parties. Training Unit- Rajya Sabha President of India Secretariat (President) Household Establishment Vice President Secretariat (Vice President) Ministry of Road Transport and Highways Secretariat Border Roads Wing National Highway Tribunals Ministry of Rural Development Secretariat Department of Rural Development NREG Scheme Management Cell Department of Land Resources Secretariat Department of Drinking Water Supply Secretariat Ministry of Science and Technology Secretariat Department of Science and Technology Survey of India National Atlas& Thematic Mapping Organization Department of Scientific and Industrial Research Secretariat Department of Bio-Technology Secretariat Bioinformatics Programmes Bioresource Development &Utilization

39 Ministry of Shipping

39000 39001 39002 39003 39004 39005 39006 39007 39008 39009 39010 39011 40 40000 40001 40002 40003 40004 41 41000 41001 41002 41003 41004 41005 41006 41007 41008 41009 41010 41011 41012 41013 41014 42 42000 42001 42002 42003

Secretariat CE-cum-Administrator office at Port-Blair& E.E &Liaison Office at New Delhi. Chief Engineer-cum-Administrator-ALHW Departmental Canteens Director General of Shipping Directorate General of Light Houses and Light Ships Dredging and Survey Organization Employment Offices. Light Houses-Working Expenses-Management. Mercantile marine Department Ports and Light Houses- Operations and Maintenance. Shipping Offices Ministry of Social Justice and Empowerment Secretariat National Commission for Economically Backward Classes. National Commission for Safai Karmacharis. National Commission for Scheduled Castes. Office of the Chief Commissioner for Disabilities. Department of Space Secretariat Development & Educational Communication Unit I.S.R.O Head Quarters Indian Institute of Remote Sensing ISRO Inertial Systems Unit ISRO Satellite Centre. ISRO Telemetry, Tracking & Command Network. Laboratory for Electro Optics Systems Liquid Propulsion Systems Centre. Master Control Facility National Natural Resources Management System National Remote Sensing Centre. Satish Dhavan Space Centre Space Applications Centre Vikram Sarabhai Space Centre. Ministry of Statistics and Programme Implementation Secretariat Central Statistical Organization Departmental Canteens National Sample Survey Organization

42004 National Statistical Commission 42005 Surveys and Statistics- Computer Services. 43 Ministry of Steel 43000 Secretariat 43001 Office of the Development Commissioner for Iron and Steel 44 44000 44001 44002 44003 44004 45 45000 45001 45002 45003 45004 45005 Ministry of Textiles Secretariat Development Commissioner for Handicrafts Development Commissioner for Handlooms Jute Commissioner, Kolkatta. Textile Commissioner, Mumbai Ministry of Tourism Secretariat Directorate General of Tourism Gulmarg Winter Sports Project Pay and Accounts Office. Tourist Offices abroad Tourist Offices in India

46 Ministry of Tribal Affairs 46000 Secretariat 46001 National Commission for Scheduled Tribes 47 Ministry of Urban Employment and Poverty Alleviation 47000 Secretariat 47001 National Building Organization 48 48000 48001 481 48101 48102 482 48201 48202 48203 483 48301 Ministry of Urban Development Secretariat Departental Canteens Department of Urban Development Directorate of Estates Town and Country Planning Organization. Public Works Departmental Canteens (Public Works) Director General of Works Land and Development Office Stationery and Printing Controller of Stationery

48302 48303 48304 48305 49 49000 49001 49002 49003 49004 49005 49006 49007 49008 49009 49010 49011 49012 49013 49014 49015 49016 49017 49018 49019 49020 49021 49022 49023 49024 49025 49026 49027 49028 49029 50 50000 50001 50002

Departmental Canteens (Stationery & Printing) Directorate of Printing Form Store, Kolkata Government Printing Presses Ministry of Water Resources Secretariat Cell for monitoring Externally Aided Projects Central Ground Water Board Head Quarters Central Soil and Materials Research Station Central Water and Power Research Station Central Water Commission Development of Water Resources Information System Farakka Barrage Farakka Projects Flood Control Flood Forecasting Flood Forecasting and Observation network in Brahmaputra and Barak Basin Ground Water management and Regulation Ground Water Management and Regulation Hydrological Observations in Chenab Basin Hydrology Project Investigation of Water Resources Development Scheme Jangipur Barrage Krishna Water Disputes Tribunal National Water Academy Payment to Govt. of Bhutan for maintenance of Flood Forecasting & Warning Centres. Rajiv Gandhi National Training & Research Institute for Ground Water Research and Development Programme River Management Activities and Works related to Border Areas. Sardar Sarovar Construction Advisory Committee. The Cauvery Water Disputes Tribunal The Ravi-Beas Waters Tribunal Upper Yamuna River Board Vansadhara Water Disputes Tribunal Water Planning Wing Ministry of Women and Child Development Secretariat Food and Nutrition Board and its Regional Offices Integrated Child Protection Scheme

50003 Integrated Education in Nutrition 51 Ministry of Youth Affairs and Sports 51000 Secretariat 51001 National Service Scheme

ANNEX B Recipients Codes for Central Civil Ministries Code Recipient Type/ Name of Recipient

01 State Governments 0100001 0100002 0100003 0100004 0100005 0100006 0100007 0100008 0100009 0100010 0100011 0100012 0100013 0100014 0100015 0100016 0100017 0100018 0100019 0100020 0100021 0100022 0100023 0100024 0100025 0100026 0100027 0100028 0100029 Andhra Pradesh Arunachal Pradesh Assam Bihar Chhattisgarh Goa Gujrat Haryana Himachal Pradesh Jammu and Kashmir Jharkhand Karnataka Kerala Madhya Pradesh Maharashtra Manipur Meghalaya Mizoram Nagaland NCT of Delhi Odissa Punjab Rajasthan Sikkim Tamil Nadu Tripura Uttar Pradesh Uttarankhand West Bengal

02 Union Territory Governments 0200001 Andaman & Nicobar Islands 0200002 Chandigarh

0200003 0200004 0200005 0200006

Dadra and Nagar Haveli Daman and Diu Lakshadweep Puducherry

03 Municipal Corporation 0300001 Municipal Corporation of Delhi 04 Municipal Councils

05 Nagar Panchayats

06 Zila Parishads

07 Block Panchayats

08 Gram Panchayats

09 Autonomous Bodies 0900001 0900002 0900003 0900004 0900005 0900006 0900007 0900008 0900009 0900010 0900011 0900012 0900013 0900014 0900015 0900016 Aero Club of India All India Institute of Ayurvedic, New Delhi. All India Institute of Medical Sciences, New Delhi (AIIMS) All India Institute of Speech & Hearing, Mysore Allahabad Museum Artificial Limbs Manufacturing Corporation Auroville Management Baba Saheb Dr. B.R. Ambedkar Foundation Building Material and Technology Promotion Council Central Board for Workers Education Central Bureau of Health Intelligence. Central Council for Research for Ayurvedic and Sciences (CCRAS) Central Council for Research in Homoeopathy. Central Council for Research in Sidha Central Council for Research in Unani Medicine. Central Council for Research in Yoga and Naturopathy.

0900017 0900018 0900019 0900020 0900021 0900022 0900023 0900024 0900025 0900026 0900027 0900028 0900029 0900030 0900031 0900032 0900033 0900034 0900035 0900036 0900037 0900038 0900039 0900040 0900041 0900042 0900043 0900044 0900045 0900046 0900047 0900048 0900049 0900050 0900051 0900052 0900053 0900054 0900055 0900056 0900057 0900058

Central Government Employees Welfare Housing Organization Central Institute of Classical Tamil, Chennai Central Library, Mumbai Central Power Research Institute Central Research Institute, Kasauli. Central Waqf Council Centre for Advanced Research and Education Centre for Astroparticle Physics. Centre for Cancer Epidemiology Centre for Cultural Resources and Training Centre for DNA Finger Printing & Diagnostics, Hyderabad. Centre for Nanoscience and Surface Physics. Centre for Space Science & Technical Education in Asia & Pacific Centre for Wind Energy Technology. Childrens Film Society Chittaranjan National Cancer Institute, Kolkata. Coir Board Connemara Public Library, Chennai Consultancy Development Centre, N.Delhi Cotton Technology Mission Council of Scientific and Industrial Research (CSIR) Delhi Mumbai Industrial Corridor Development Corporation Delhi Public Library Development Council for Automobile & Allied Industries District Malaria Control Societies. Dr. B.R.AmbedkarNational Centre Drugs De-addiction Centre at AIIMS. Drugs De-addiction Centre at JIPMER, Puducherry. Drugs de-addiction Centre at NIMHANS, Bangalore. Drugs De-addiction Centre at PGIMER , Chandigarh. Fluid Control Research Institute Footwear Design and Development Institute Gandhi Smriti and Darshan Samiti, New Delhi. Gobind Ballabh Pant Himalayan Institute of Enivornment and Development Harish Chandra Research Institute, Allahabad Homi Bhabha Centre for Science Education ICCR & IFUNA for organising UN Day Major Head IICA Society Indian Council for Research on International Economic Relations Indian Council of Agricultural Research (ICAR) Indian Council of Cultural Relations (ICCR) Indian Council of Forestry Research and Education

0900059 0900060 0900061 0900062 0900063 0900064 0900065 0900066 0900067 0900068 0900069 0900070 0900071 0900072 0900073 0900074 0900075 0900076 0900077 0900078 0900079 0900080 0900081 0900082 0900083 0900084 0900085 0900086 0900087 0900088 0900089 0900090 0900091 0900092 0900093 0900094 0900095 0900096 0900097 0900098 0900099 0900100

Indian Council of Historical Research. Indian Council of Medical Research Indian Council of Philosophical Research. Indian Council of Social Science Research. Indian Council of World Affairs (ICWA) Indian Federation of U.N. Associations Indian Institute of Crop Processing Technology Indian Institute of Forest Management Indian Institute of Public Administration Indian Institute of Tropical Meteorology, Pune. Indian Jute Industry Research Association Indian Museum, Kolkata Indian National Centre for Ocean Information Services. Indian Neutrino Observatory Indian Pharmacopoeia Commission Indian Plywood Industries Research Institute Indian Sign Language Research and Training Centre Indian Society of Asia Pacific-21 Indian Statistical Institute, Kolkata. Indira Gandhi Centre for Atomic Research Indira Gandhi National Centre for Arts Indira Gandhi Rashtriya Manav Sangrahalaya, Bhopal Indira Gandhi Rastriya Uran Academy Inland Water Ways Authority of India Institute for Stem Cell Research and Regenerative Medicine, Bangalore. Institute of Applied Manpower Research Institute of Bioresources & Sustainable Development, Imphal Institute of Chinese Studies Institute of Human Behaviour & Allied Sciences, Shadara, Delhi. Institute of Life Sciences, Bhuvaneswar. Institute of Mathematical Sciences, Chennai Institute of Physics, Bhubaneswar. Institute of Plasma Research, Gandhinagar. Institute of Post Graduate Teaching and Research in Ayurveda, Jannagar. Institute of Translational Research Institute of Water & Land Management, Tezpur. Institutes of Hotel Management Catering Technology and Applied Nutrition. International Centre for Theoritical Sciences Jawahar Lal Nehru Aluminium Research Development and Design Centre Jawaharlal Nehru National Urban Renewal Mission Jute Technology Mission Kalakshetra, Chennai

0900101 0900102 0900103 0900104 0900105 0900106 0900107 0900108 0900109 0900110 0900111 0900112 0900113 0900114 0900115 0900116 0900117 0900118 0900119 0900120 0900121 0900122 0900123 0900124 0900125 0900126 0900127 0900128 0900129 0900130 0900131 0900132 0900133 0900134 0900135 0900136 0900137 0900138 0900139 0900140 0900141

Kasturba Health Society, Wardha for Medical College at Sewagram. Khadi and Village Idustries Commission Khuda Bhaksh Oriental Public Library, Patna. Lala Ram Sarup Institute of T.B and Allied Diseases, New Delhi. Lalit Kala Akademi, New Delhi. Lokpriya Gopinath Bordoloi Regional Institute of Mental Health Tejpur. Mahatma Gandhi Institute for Rural Industrialisation Maulana Abdul Kalam Azad Institute of Asian Studies Maulana Azad Education Foundation Morarji Desai National Institute of Yoga. Multi Drug Leprosy District Societies. Narcotics Control Bureau. National Academy of Medical Sciences National Agricultural Cooperative Marketing Federation of India Ltd. (NAFED) National Agri-Food Biotechnology Instt & Bioprocessing Unit, Mohali National Atmospheric Research Laboratory National Automotive Testing &R&D Infrastructure Project National Blood Transfusion Council National Book Trust/ Institutions. National Centre for Antartic and Ocean Research(NCAOR) National Centre for Cell Science, Pune National Childrens Mueseum -Bal Bhavan National Commission for Backward Classes. National Council for Promotion of Sindhi Language National Council for Promotion of Urdu Language. National Council of Applied Economic Research National Council of Hotel Management & Catering Technology National Council of Science Museums National Culture Fund National Fisheries Development Board National Highway Authority of India (NHAI) National Institute for Plant Genome Reseach, New Delhi National Institute of Agricultural Marketing National Institute of Animal Biotechnology, Hyderabad. National Institute of Ayurveda, Jaipur. National Institute of Biologicals, Noida. National Institute of Biomedical Genomics, Kalyani National Institute of Climate Change & Environment Studies National Institute of Fashion Technology National Institute of Financial Management Society National Institute of Food Technology Entrepreneurship and Management

0900142 0900143 0900144 0900145 0900146 0900147 0900148 0900149 0900150 0900151 0900152 0900153 0900154 0900155 0900156 0900157 0900158 0900159 0900160 0900161 0900162 0900163 0900164 0900165 0900166 0900167 0900168 0900169 0900170 0900171 0900172 0900173 0900174 0900175 0900176 0900177 0900178 0900179 0900180 0900181 0900182

National Institute of Health and Family Welfare. National Institute of Homoepathy National Institute of Hydrology National Institute of Immunology, N.Delhi National Institute of Miners Health National Institute of Naturopathy, Pune National Institute of Plant Health Management National Institute of Public Co-operation and Child Development National Institute of Public Finance and Policy National Institute of Renewable Energy National Institute of Rock Mechanics National Institute of Science, Education and Research National Institute of Sidha, Chennai. National Institute of Social Defence National Institute of Unani Medicine, Bangalore. National Institute of Universal Design and Barrier Free Environment. National Institutes of Technical Teachers Training and Research. National Instructional Media Institute, Chennai. National Instttute of Ocean Technology. National Power Training Institute Nav Nalanda Mahavira and Huen T Sang Memorial Hall. Nehru Memorial Museum Nehru Yuva Kendra Sangathan New Delhi T.B. Centre. North Eastern Handicrafts & Handloom Development Corporation North Eastern Indira Gandhi Regional Institute of Health and Medical Sciences Shillong North Eastern Institute of Ayurveda and Homoeopathy, Shillong North Eastern Institute of Folk Medicine, Passighat. North Eastern Regional Agricultural Marketing Corporation Ltd.(NERAMAC) North Eastern Space Applications Centre Padmaja Naidu Himalayan Zoological Park Pagladia Dam Project Pasteur Institute of India, Coonoor. Pension Fund Regulatory Development Authority Physical Research Laboratory Post Graduate Institute of Medical Education and Research, Chandigarh. Prasar Bharati Press Council of India. Raja Rammohan Roy Library Foundation Raja Rammohun Roy Library Foundation, Kolkata. Rajghat Samadhi Committee

0900183 0900184 0900185 0900186 0900187 0900188 0900189 0900190 0900191 0900192 0900193 0900194 0900195 0900196 0900197 0900198 0900199 0900200 0900201 0900202 0900203 0900204 0900205 0900206 0900207 0900208 0900209 0900210 0900211 0900212 0900213 0900214 0900215 0900216 0900217 0900218 0900219 0900220 0900221 0900222 0900223

Rajiv Gandhi Centre for Biotechnology, Trivandrum Rajiv Gandhi Girls Hostel New Delhi. Rajiv Gandhi Institute of Petroleum Technology Rajiv Gandhi National Fellowship for Scheduled Castes Rampur Raza Library, Rampur. Rashtriya Ayurveda Vidyapeeth, New Delhi. Regional Institute of Medical Sciences, Imphal. Regional Institute of Paramedical & Nursing Sciences, Aizawal Regional Post Graduate Centre, JIPMER, Puducherry. Rehabilitation Council of India Saha Institute of Nuclear Physics Sahitya Akademi, New Delhi. Salarjung Museum, Hyderabad. Sangeet Natak Akademi, New Delhi. Science and Engineering Research Board Semi Conductor Laboratory SETS-IMSc Centre for Cryptanalysis Society for Petroleum Laboratory Society for Research & Information System for Non-Aligned and Other Developing Countries State AIDS Control Societies State Health Societies State Level Societies under Kala Azar. State/UT/Muncipal Corporation AIDS Control Society Sugar Mills Sutlej Yamuna Link Canal Project T.B. District Societies Tata Memorial Centre Technology and Infrastructure Development The Asiatic Society, Klokata Translational Health Science & Technology Institute, Faridabad Tribal Co-operative Marketing Development Federation of India Ltd. V.V.Giri National Labour Institute Vallabh Bhai Patel Chest Institute, Delhi University, Delhi Vallabhbhai Patel Institute of Textile Management Veterinary Council of India Victoria Memorial Hall, Kolkata. Wildlife Institute of India Zonal Cultural Centre, Allahabad Zonal Cultural Centre, Dimapur Zonal Cultural Centre, Kolkata Zonal Cultural Centre, Nagpur Zonal Cultural Centre, Patiala

0900224 Zonal Cultural Centre, Thanjavur 0900225 Zonal Cultural Centre, Udaipur 10 Regulatory Bodies 1000001 1000002 1000003 1000004 1000005 1000006 1000007 1000008 1000009 1000010 1000011 1000012 1000013 1000014 1000015 1000016 1000017 1000018 1000019 1000020 1000021 1000022 1000023 1000024 1000025 1000026 1000027 1000028 1000029 1000030 1000031 1000032 1000033 1000034 1000035 1000036 Agricultural Products Export Development Authority. Ahmedabad Textile Industries Research Association Airport Economic Regulatory Authority All India Council for Technical Education Animal Welfare Board Association of Indian Universities. Board of Apprenticeship Training, Bombay, Calcutta, Kanpur and Chennai. Board of Research in Nuclear Sciences Bombay Textile Research Association Bureau of Energy Efficiency Calcutta Port Trust Central Adoption Resource Agency Central Council of Homoeopathy, New Delhi. Central Council of Indian Medicine, New Delhi Central Electricity Regulatory Commission. Central Pollution Control Board Central Silk Board Central Social Welfare Board Central Zoo Authority Coastal Aquaculture Authority Coconut Development Board Committee for the purpose of Control and Supervision of Experiments on Animals. Delhi Urban Art Commission Dental Council of India Development Council for Cement Industry Export Inspection Council Food Safety and Standards Authority of India Haj Charters Human Rights Commission Indian Grape Processing Board Indian Institute of Science, Bangalore. Indian Nursing Council Indian Rubber Manufacturer Research Association. Inland Waterways Authority of India Institute of Urban Transport Insurance Regulatory Authority

1000037 1000038 1000039 1000040 1000041 1000042 1000043 1000044 1000045 1000046 1000047 1000048 1000049 1000050 1000051 1000052 1000053 1000054 1000055 1000056 1000057 1000058 1000059 1000060 1000061 1000062 1000063 1000064 1000065 1000066 1000067 1000068 1000069 1000070 1000071 1000072 1000073 1000074 1000075 1000076 1000077

JERC for North Eastern Region JERC for UTs and Goa except Delhi Justice S.N. Vairava Commission Justice Tarun Chatterjee Commission for Identification of boundaries between the State of Assam- Nagaland and Assam- Arunachal Pradesh Jute Technology Mission. Kendriya Vidyalaya Sangathan Manmade Textile Research Association Marine Products Export Development Authority. Medical Council of India N.C.D.C National Anti Doping Agency National Biodiversity Authority. National Board of Examinations. National Capital Regional Planning Board Fund National Commission for Minority Educational Institutions National Commission for Protection of Child Rights National Commission for Women National Council for Cement and Building Materials National Council of Educational Research and Training National Export Insurance Account National Ganga River Basin Authority National Green Tribunal National Horticulture Board National Institute of Urban Affairs. National Judicial Academy National Legal Services Authority National Meat and Poultry Processing Board National Mission for Manuscripts. National Productivity Council. National Road Safety Board National Tiger Conservation Authority Navodaya Vidyalayas Samiti North India Textile Research Association Organization for Economic Co-operation and Development Petroleum and Natural Gas Regulatory Body Pharmacy Council of India Rubber Board South India Textile Research Association Spices Board Tea Board Technology Development Board

1000078 University Grants Commission 1000079 Wool Development Board 1000080 Wool Research Association 11 Universities ( Central, Open and Deemed Universities ) 1100001 1100002 1100003 1100004 1100005 1100006 1100007 1100008 1100009 1100010 1100011 1100012 1100013 1100014 1100015 1100016 1100017 1100018 1100019 1100020 1100021 1100022 1100023 1100024 1100025 1100026 1100027 1100028 1100029 1100030 1100031 1100032 1100033 1100034 1100035 Academy of Maritime Eduction and Training, Chennai Aligarh Muslim University, Aligarh Allahabad Agricultural Institute, Allahabad Amrita Vishwa Vidyapeeth, Coimbatore Assam University, Silchar Avinashilingam Institute for Home Science & Higher Education for Women, Coimbatore Babasaheb Bhimrao Ambedkar University, Lucknow Banaras Hindu University, Varanasi Banasthali Vidyapith, Banasthali Bharath Institute of Higher Education & Research, Chennai Bharati Vidyapeeth, Pune Bhatkhande Music Institute, Lucknow Bihar Yoga Bharti, Munger Birla Institute of Technology and Science, Pilani Birla Institute of Technology, Ranchi BLDE University, Bijapur BS Abdul Rehman Institute of Science & Technology, Chennai Central Agricultural University Bundelkhand Central Agricultural University, Imphal Central Agricultural University, Imphal Central Institute of Fisheries Education, Mumbai Central Institute of Higher Tibetan Studies, Varanasi Chennai Mathematical Institute, Chennai Chettinad Academy of Research and Education, Kancheepuram Christ University, Bangalore D.Y. Patil Educational Society, Kolhapur Datta Meghe Institute of Medical Sciences, Nagpur Dayalbagh Educational Institute, Agra Deccan College Postgraduate & research Institute, Pune Delhi University, Delhi Dr. Babasaheb Ambedkar Open University, Ahmedabad Dr. D.Y. Patil Vidyapeeth, Pune Dr. Harisingh Gour Vishwavidyalaya, Sagar Dr.B.R. Ambedkar Open University Forest Research Institute, Dehradun

1100036 1100037 1100038 1100039 1100040 1100041 1100042 1100043 1100044 1100045 1100046 1100047 1100048 1100049 1100050 1100051 1100052 1100053 1100054 1100055 1100056 1100057 1100058 1100059 1100060 1100061 1100062 1100063 1100064 1100065 1100066 1100067 1100068 1100069 1100070 1100071 1100072 1100073 1100074 1100075 1100076 1100077

Gandhi Indtitute of Technology and Management, Vishakhapatnam(AP) Gandhigram Rural Institute, Dindigal Gokhle Institute of Politics and Economics, Pune Graphic Era University, Dehradun Gujrat Vidyapith, Ahmedabad Guru Ghasidas Vishwavidyalaya, Bilaspur Gurukul Kangri Vishwavidyalaya, Haridwar Hemwati Nandan Bahuguna Garhwal University, Srinagar(Uttaranchal) HIHT University, Dehradun Hindustan Institute of Technology and Science, Kancheepuram Homi Bhabha National Institute, Mumbai Hyderabad University, Hyderabad ICFAI Foundation for Higher Education, Hyderabad IIS University, Jaipur Indian Agricultural Research Institute, New Delhi Indian Institute of Foreign Trade, New Delhi Indian Institute of Information Technology & Management, Gwalior. Indian Institute of Information Technology, Allahabad. Indian Institute of Science, Bangalore Indian Institute of Space Science & Technology, Thiruvanthapuram Indian Law Institute, New Delhi Indian Maritime University Indian School of Mines, Dhanbad. Indian Veterinary Research Institute, Izzatnagar (UP) Indira Gandhi Institute of Development Research, Mumbai Indira Gandhi National Open University Indira Gandhi National Tribal University, Amarkantak Institute of Advanced Studies in Education, Churu Institute of Armament Technology, Pune Institute of Chemical Technology, Mumbai Institute of Liver and Biliary Science (ILBS) International Institute for Population Sciences, Mumbai. International Institute of Information Technology, Bangalore International Institute of Information Technology, Hyderabad Jagadguru Sri Shivarathreeswara University, Mysore Jain University, Bangalore Jain Vishva Bharati Institute, Nagaur Jamia Hamdard, New Delhi Jamia Milia Islamia University, New Delhi Janardan Rai Nagar Rajasthan Vidyapeeth, Udaipur Jawahar Lal Nehru Centre for Advanced Scientific Research, Bangalore Jawahar Lal Nehru University, New Delhi

1100078 1100079 1100080 1100081 1100082 1100083 1100084 1100085 1100086 1100087 1100088 1100089 1100090 1100091 1100092 1100093 1100094 1100095 1100096 1100097 1100098 1100099 1100100 1100101 1100102 1100103 1100104 1100105 1100106 1100107 1100108 1100109 1100110 1100111 1100112 1100113 1100114 1100115 1100116 1100117 1100118

Jaypee Institute of Engineering & Technology, Noida Kalasalingam Academy of Research and Higher Education, Virudhunagar Kalinga Institute of Industrial Technology, Bhubaneswar Karnataka State Open University Karpagam Academy of Higher Education, Coimbatore Karunya Institute of Technology and Sciences, Coimbatore Kerala Kalamandalam, Thrissur KLE Academy of Higher Education and Research, Belgaum Koneru lakshmaiah Education Foundation, Guntur Kota Open University Krishna Institute of Medical Sciences, Satara Lakshmibai National Institute of Physical Education, Gwalior Lingaya's University, Faridabad LNM Institute of Information Technology, Jaipur Madhya Pradesh Bhoj Open University Maharshi Markandeshwar University, Ambala Mahatma Gandhi Antarrashtriya Hindi Vishwavidyalaya, Wardha Manav Rachna International University, Faridabad Manipal Academy of Higher Education, Manipal Manipur University, Imphal Maulana Azad National Urdu University, Hyderabad Meenakshi Academy of Higher Education and Research, Chennai MGM Institute of Health Sciences, Mumbai MGR Educational and Research Institute, Chennai Mizoram University, Aizwal Modi Institute of Technology and Science, Sikar Nagaland University Nalanda University Narsee Monjee Institute of management Studies, Mumbai Nationa Museum Institute of History of Art, Conservation and Musiology National Musium, New Delhi National Brain Research Centre, Gurgaon. National Dairy Research Institute, Karnal National Institute of Mental Health & Neuro Sciences, Bangalore National School of Drama, New Delhi National University of Education Planning and Administration National University of Educational Planning & Administration, New Delhi Nava Nalanda Mahavihar, Nalanda Nehru Gram Bharati, Allahabad Netaji Subhas Open University NITTE University, Mangalore Noorul Islam Centre for Higher Education, Kanyakumari

1100119 1100120 1100121 1100122 1100123 1100124 1100125 1100126 1100127 1100128 1100129 1100130 1100131 1100132 1100133 1100134 1100135 1100136 1100137 1100138 1100139 1100140 1100141 1100142 1100143 1100144 1100145 1100146 1100147 1100148 1100149 1100150 1100151 1100152 1100153 1100154 1100155 1100156 1100157 1100158 1100159

North Eastern Hill University, Shillong North Eastern Regional Institute of Science & Technology, Itanagar Padamshree Dr. D.Y. Patil Vidyapeeth, Mumbai Periyar Maniammai Institute of Science and Technology, Thanjavur Pondicherry University, Pondicherry Ponnaiyah Ramajayam Institute of Science & Technology, Thanjavur Pravara Institute of Medical Sciences, Ahmednagar Pt. Dwarka Prasad mishra Indian Institute of Information Technology, Design & Manufacturing, Jabalpur Pt. Sunderlal Sharma Open University, Chhattisgarh Punjab Engineering College, Chandigarh Rajiv Gandhi National Institute of Youth Development, Sriperambudur Rajiv Gandhi University, Itanagar Ramakrishna Mission Vivekananda Educational and Research Institute, Howrah Rashtirya Sanskrit Vidyalaya, Tirupati Rashtriya Sanskrit Sansthan, New Delhi Sant Longowal Institute of Engineering and Technology Santosh University, Gaziabad Sathyabama Institute of Science and Technology, Chennai Saveetha Institute of Medical and Technical Sciences, Chennai School of Planning and Architect, New Delhi Shanmugha Arts, Science, Technology & Research Academy, Thanjavur Shiksha `O' Anusandhan, Bhubaneswar Shobit Institute of Engineering & Technology, Meerut Shri Devraj Urs Academy of Higher Education and Research, Kolar Shri lal bahadur Shastri Rashtriya Sanskrit Vidyapith, New Delhi Sikkim University, Gangtok South Asian University Sri Balaji Vidyapeeth, Pondycherry Sri Chandrasekharendra Saraswathi Vishwa mahavidyalaya, Kancheepuram Sri Ramachandra medical College and research Institute, Chennai Sri Sathya Sai Institute of Higher Learning, Ananthpur(AP) Sri Siddartha Academy of Higher Education, Tumkur SRM Institute of Science and Technology, Chennai St. Peter's Institute of Higher Education and Research, Chennai Sumandeep Vidyapith, Vadodara Swami Vivekananda Yoga Anusandhan Samsthana, Bangalore SYMBIOSIS International University, Pune Tamil Nadu Open University Tata Institute of Fundamental Research, Mumbai Tata Institute of Social Science, Mumbai TERI School of Advance Studies, New Delhi

1100160 1100161 1100162 1100163 1100164 1100165 1100166 1100167 1100168 1100169 1100170 1100171 1100172 1100173 1100174 1100175 1100176 1100177 1100178 1100179 1100180 1100181 1100182 1100183 1100184 1100185 1100186 1100187

Tezpur University, Tezpur Thapar Institute of Engineering and Technology, Patiala The English and Foreign Language University, Hyderabad Tilak Maharashtra Vidyapeeth, Pune Tripura University, Agartala University of Allahabad, Allahabad University of Bihar University of Gujrat University of Himachal Pradesh University of Jammu and Kashmir, Srinagar University of Jharkhand University of Karnataka University of Kerala University of Orissa University of Punjab University of Tamil Nadu Unversity of Rajasthan Uttaranchal Open University Vardhman Mahavir Open University Vel Tech Rangarajan Dr. Sagunthala R&D Institute of Science and Technology, Chennai Vellore Institute of Technology, Vellore Vel's Institute of Science, Technology & Advance Studies, Chennai Vignan's Foundation of Science, Technology and Research, Guntur(AP) Vinayaka Mission's Research Foundation, Salem Vishwa Bharati University, Shanti Niketan World Maritime University Yashwant Rao Chawan Open University Yenapoya University, Mangalore

12 Schools 1200001 Atomic Energy Central School, Indore 1200002 Atomic Energy Central School, Kalpakkam 1200003 Kendriya Vidyalaya Sangathan School, Kalpakkam 13 Other Educational Institutions 1300001 All India Institute of Hygiene and Public Health, Kolkata. 1300002 Asian Institute of Technology, Bangkok. 1300003 Asiatic Society, Mumbai. 1300004 Atomic Energy Education Society

1300005 1300006 1300007 1300008 1300009 1300010 1300011 1300012 1300013 1300014 1300015 1300016 1300017 1300018 1300019 1300020 1300021 1300022 1300023 1300024 1300025 1300026 1300027 1300028 1300029 1300030 1300031 1300032 1300033 1300034 1300035 1300036 1300037 1300038 1300039

Atomic Energy Education Society, Mumbai. Central Drugs Research Institute, Lucknow. Central Institute of Budhist Studies, Leh Central Institute of Himalayan Culture Studies Central Institute of Plastic Engineering & Technology Central institute of Technology, Koraihar Child Care Training Centre, Singur. Cultural Studies, Twang Monastery, Arunachal Pradesh Film and Television Institute of India, Pune Hindi Sikshan Mandal, Agra. Indian Institute of Advanced Studies, Shimla. Indian Institute of Information Technology, Design and Manufacturing, Kanchipuram Indian Institute of Mass Communication Indian Institutes of Management Indian Institutes of Science for Education Research. Indian Institutes of Technology Indian National Digital Library in Engineering Science & Technology Institute of Pesticides Formulation Technology Institute of Public Health Library of Tibetan Works and Archives, Dharmasala Lilabari Pilot Training Institute Medical Colleges for Radiotherapy Facilities Namgyal Research Institute of Tibetology, Gangtok National Institute of Foundry and Forge Technology, Ranchi National Institute of Industrial Engineering, Mumbai. National Institute of Open Schooling National Institute of Pharma Education and Research National Institutes of Technology Population Research Centres. Rashtriya Veda Vidya Pratisthan Satyajit Ray Film and Television Institute, Kolkatta. Shastri Indo- Canadian Institute T.M.S.S.M. Library Vrindavan Research Institute Womens Hostel in Polytechnics

14 Sports Bodies 1400001 All India Tennis Association 1400002 Commonwealth Games 1400003 National Sports Development Fund

1400004 National Sports Federations 1400005 Sports Authority of India 15 Hospitals 1500001 Dr. R. Baruah Cancer Institute 1500002 Institute of Mental Health Tejpur. 1500003 Sankar Dev Netralaya, Guwahati. 16 Other Parastatal Bodies 1600001 1600002 1600003 1600004 1600005 Indian Society of International Law Marine Emergency Fund Maritime Accidents Investigation Cell Mormugao Port Trust Visakhapatnam Port Trust

17 Public Sector Undertakings (PSUs) 1700001 1700002 1700003 1700004 1700005 1700006 1700007 1700008 1700009 1700010 1700011 1700012 1700013 1700014 1700015 1700016 1700017 1700018 1700019 1700020 1700021 1700022 1700023 Air India Ltd. Pawan Hans Helicoptor Ltd. Agriculture Insurance Company Ltd. Airports Authority of India Ltd. Andaman & Nicobar Island Plantation Development Corporation Andrew Yule & Company Ashok Paper Mill - Assam Unit Assam Gas Cracker Coplex Bangalore Metro Rail Corporation Bengal Chemicals and Pharmaceuticals Ltd. Bengal Immunity Ltd. Bharat Bhari Udyog Nigam Ltd. Bharat Bhari Udyog Nigam Ltd. Bharat Earth Movers Ltd. Bharat Gold Mines Ltd. Bharat Yantra Nigam Ltd. Bharatiya Nabhikiya Vidyut Nigam Ltd. Birds Jute & Export Ltd. Brahamputra Valley Fertilizers Corporation Ltd. British India Corporation Ltd. Cement Corporation of India Central Electronics Ltd. Central Warehousing Corporation

1700024 1700025 1700026 1700027 1700028 1700029 1700030 1700031 1700032 1700033 1700034 1700035 1700036 1700037 1700038 1700039 1700040 1700041 1700042 1700043 1700044 1700045 1700046 1700047 1700048 1700049 1700050 1700051 1700052 1700053 1700054 1700055 1700056 1700057 1700058 1700059 1700060 1700061 1700062 1700063 1700064 1700065

Chennai Metro Rail Corporation. Coal India Ltd. Cochin Shipyard Ltd. Cotton Corporation of India Damodar Valley Corporation Delhi Metro Rail Corporation East-West Corridor Project, Kolkatta. Fertilizer Corporation of India Fertilizers and Chemicals Travancore Ltd. Food Corporation of India Heavy Engineering Corporation Ltd. Hidustan Lifecare Ltd. Hindustan Antibiotics Ltd. Hindustan Cables Ltd. Hindustan Fertilizers Corporation Ltd. Hindustan Insecticides Ltd. Hindustan Machines and Tools Ltd. (HMT) Hindustan Organic Chemicals Ltd. Hindustan Paper Corporation Ltd. Hindustan Photo Films Manufacturing Company Hindustan Salts Ltd. Hindustan Shipyard Ltd. Hindustan Steelworks Construction Ltd. Hindustan Vegetable Oils Corporation Ltd. Hooghly Dock and Ports Engineering Ltd. Hospital Services Consultancy Corporation Ltd. Housing and Urban Development Corporation (HUDCO) Indian Drugs and Pharmaceuticals Ltd. Indian Medicine Pharmaceutical Corporation Ltd. Indian Renewable Energy Development Agency Indian Tourism Development Corporation (ITDC) Instrumentation Ltd. Irrigation and Water Resources Finance Corporation Jute Corporation of India Life Insurance Corporation of India Madras Fertilizers Ltd. MECON Ltd. Mineral Exploration Corporation National /State Scheduled Tribes Finance and Development Corporation National Co-operative Consumer National Finance Development Corporation for Weaker Sections (OBCs) National Finance Development Corporation for Weaker Sections (SCs)

1700066 1700067 1700068 1700069 1700070 1700071 1700072 1700073 1700074 1700075 1700076 1700077 1700078 1700079 1700080 1700081 1700082 1700083 1700084 1700085

National Handicapped Finance Development Corporation National Hydro Electric Power Corporation National Insurance Company Ltd. National Jute Manufacturers Corporation National Small Industries Corporation Ltd. National Thermal Power Corporation NEPA Ltd. New India Insurance Company Ltd. Nuclear Power Corporation of India Ltd. Oriental Insurance Company Ltd. Pawan Hans Helicopter Ltd. Petrofils Coop Ltd. Power Finance Corporation Pyrates, Phosphate and Chemicals Ltd. Rural Electrification Corporation Scheduled Castes Development Corporation Scooters India Ltd. Security Printing and Minting Corporation of India Ltd. Smith Stanistreet Pharmaceuticals Ltd. Tyre Corporation of India

18 Banks 1800001 1800002 1800003 1800004 1800005 1800007 1800010 1800011 1800012 1800013 1800014 1800015 1800016 1800017 1800018 1800019 1800020 1800021 1800022 Allahabad Bank Andhra Bank Asian Development Bank Axis Bank Bank of Baroda Bank of India Bank of Madura Bank of Maharashtra Canara Bank Central Bank of India Dena Bank Exim Bank of India Export-Import Bank of India HDFC Bank Ltd. ICICI Bank Ltd. Indian Bank Indian Overseas Bank Industrial Development Bank of India Industrial Investment Bank of India

1800023 1800024 1800025 1800026 1800027 1800028 1800029 1800030 1800031 1800032 1800033 1800034 1800035 1800036 1800037 1800038 1800039 1800040 1800041

Jammu and Kashmir Bank Ltd. Land and Development Banks National Bank for Agriculture and Rural Development (NABARD) National Housing Bank Oriental Bank of Commerce Punjab and Sindh Bank Punjab National Bank Small Industries Development Bank of India State Bank of Hyderabad State Bank of India State Bank of Indore State Bank of Mysore State Bank of Saurashtra State bank of Travancore Syndicate Bank UCO Bank Union Bank of India United Bank of India Vijaya Bank

19 Other Financial Institutions 1900001 India Infrastructure Finance Company Ltd. 1900002 National Minorities Development and Finance Corporation 1900002 North Eastern Development Finance Corporation (NEDFI) 20 Co-operatives

21 Non-Government Organisations (NGOs)

22 Foreign Governments 2200001 2200002 2200003 2200004 2200005 2200006 2200007 2200008 Afganistan Bagladesh Bhutan Bhutan Maldives Mongolia Mynmar Nepal

2200009 Sri Lanka 23 International Bodies 2300001 2300002 2300003 2300004 2300005 2300006 2300007 2300008 2300009 2300010 2300011 2300012 2300013 2300014 2300015 2300016 2300017 2300018 2300019 2300020 2300021 2300022 2300023 2300024 2300025 2300026 2300027 2300028 2300029 2300030 2300031 2300032 2300033 2300034 2300035 2300036 2300037 Asia Pacific Association of Agricultural Institutions Asia Pacific Group on Money Laundering Asia Pacific Institute for Broadcasting Asian Productivity Organization Association of Government Accounts Organization of Asia Centre for Space Science & Tech. Education in Asia & Pacific Chemical Weapons Convention. Colombo Plan Commonwealth Agricultural Bureau Commonwealth Association of Tax Administration Commonwealth Fund for Technical Co-operation Commonwealth Local Government Forum Commonwealth of Learning Commonwealth Secretariat Commonwealth Secretariat Commonweath Foundation Consultative Group on International Agri Research Council for Security Co-operation in Asia Pacific Customs Council Food and Agricultural Organization Global Environment Facility Global Environment Fund IASS ICPO-Interpol India Trust Fund of A.D.B Indo-French Centre for the promotion of Advanced Research Indo-German Science and Technology Centre Indo-US Science & Technology Forum Inter- Government Organization for Development of Small Scale Fisheries in Bay of Bengal Inter-American Centre for Tax Administration Internal Centre for Genitic Engineering and Biotechnology International Association of Lighthouses Authority, Paris International Association of Ports and Harbour International Association of Road Congress, Paris International Atomic Energy Agency International Centre for Alternative Dispute Resolution International Centre for Conservation, Rome

2300038 2300039 2300040 2300041 2300042 2300043 2300044 2300045 2300046 2300047 2300048 2300049 2300050 2300051 2300052 2300053 2300054 2300055 2300056 2300057 2300058 2300059 2300060 2300061 2300062 2300063 2300064 2300065 2300066 2300067 2300068 2300069 2300070 2300071 2300072 2300073 2300074 2300075 2300076 2300077 2300078 2300079

International Civil Aviation Organization International Committee of Red Cross Society International Conference on Federalism International Conference on Management of Population Programme, Malaysia. International Federation of Arts Councils and Culture International Fund for Agricultural Development International Grain Council International Institute of Cotton and Cotton Advisory Committee. International Jute Study Group, Dhaka. International Labours Organisation (I.L.O.) International Law Association International Marine Organisation (I.M.O.) International Monetary Fund International Organization of Legal Metrology. International Seed Testing Association International Seismological Centre. International Society for Horticulture Science, Belgium International Sugar Council International Transport Forum ISI, Hague Liason Office of G-24 N.A.C.A OECD Organization for prohibition of Chemical Weapons. Partners in Population Development Secretariat, Dhaka. Permanent International Association of Navigational Congress Regional Animal Production and Health Commission under FAO Regional Co-ordination Centre Research and Development of CGPRT SAARC Secretariat SIAP, Japan Trust Fund of FAO Commission. U.N. Crime Preventation and Criminal Justice Fund U.N. Industrial Development Organization U.N.Voluntary Fund for Women Decade UNESCO UNESCO UNESCO Regional Centre for Education and Training, Faridabad. UNICEF United Nations United Nations Centre for Human Settlements. United Nations Development Programme (U.N.D.P.) United Nations Fund for Drug Abuse Control

2300080 2300081 2300082 2300083 2300084 2300085 2300086 2300087 2300088 2300089 2300090 2300091

United Nations Fund for Population Activites. United Nations Organization. United Nations Volunteer Programme United Service Institute- UN Peacekeeping Force W.T.O World Anti Doping Agency World Food Program World Health Organization. World Heritage Fund World Intellectual Property Organization. World Meteorological Organization. World Trade Organization.