π SSC ASO LDCE Β· Paper 1
List of Major & Minor Heads of Account
Interactive notes on the classification structure of Government accounts β the three Parts, two Divisions and four Sections, all 489 major heads, the General Directions and the coding pattern.
Ministry of Finance Β· Department of Expenditure Β· Controller General of Accounts Β· Correction slips up to 1106 dated 09-06-2026
Chapter 1
Structure of Government Accounts
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Constitutional Containers
3 Parts
Consolidated Fund Β· Contingency Fund Β· Public Account
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Inside Part I
2 Divisions
4 Sections
4 Sections
Revenue Division and Capital Division
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Total Major Heads
489
Coded 0005 to 8999
The List of Major and Minor Heads of Account is not a flat list. It is a ladder of eleven levels, of which the first five organise the list but carry no code of their own, and the last six form the fifteen-digit head of account that appears on every bill, sanction and voucher. This chapter establishes the vocabulary; Chapters 2 to 6 apply it to all 489 major heads.
1.1
The Three Parts
Every rupee that passes through Government belongs to one of three constitutional funds. That single decision fixes the first digit of the code and everything that follows from it.
The Division and Section layers exist only inside Part I. Parts II and III skip straight from the Part to their sectors β which is why the Contingency Fund is a single head and the Public Account jumps directly to sectors I to N.
| Part | Fund | Article | What it holds | Codes |
|---|---|---|---|---|
| Part I | Consolidated Fund of India | 266(1) | All revenues, all loans raised, and money received in repayment of loans. Withdrawal needs the authorisation of Parliament. | 0005 β 7999 |
| Part II | Contingency Fund of India | 267 | An imprest at the disposal of the President for unforeseen expenditure, recouped afterwards from the Consolidated Fund. | 8000 |
| Part III | Public Account of India | 266(2) | Money where Government acts as banker or trustee β not its own money. No parliamentary appropriation is required. | 8001 β 8999 |
1.2
Divisions and Sections
- i.Part I alone is split into two Divisions. The Revenue Division holds recurring income and running expenditure; the Capital Division holds asset creation, borrowings and lending.
- ii.Each Division is split into two Sections β one broadly for money coming in and one for money going out. This gives the four Sections of Part I.
- iii.Because the Section is settled before the code is allotted, the first digit of any major head announces its Section, and therefore its Division and Part.
- iv.4000 β Miscellaneous Capital Receipts is the only receipt head on the capital side, which is why Section 3 is named for both receipts and expenditure but is almost entirely outlay.
Key Point
Parts II and III have no Division or Section layer at all. Their sectors β a single unnamed grouping in Part II, and sectors I to N in Part III β sit directly under the Part.
1.3
The Eleven Levels β One Worked Example
Part, Division, Section, Sector, Sub-sector, and then the six coded heads. Each is a narrower answer to the question βwhere does this rupee belong?β. The right-hand column below follows a single transaction all the way down.
Level
What it decides
Worked example
Structural levels β they organise the list, but carry no code of their own
PartThree of them
Which constitutional fund does the money belong to?
Part I β Consolidated Fund of India
DivisionOnly inside Part I
Is it revenue in nature, or capital?
Revenue Division
SectionFour in Part I
Is money coming in, or going out?
Section 2 β Expenditure Heads (Revenue Account)
SectorA, B, C, Dβ¦
Which broad field of government activity?
C β Economic Services
Sub-sector(a), (b), (c)β¦
Which grouping within that field?
(a) Agriculture and Allied Activities
Coded levels β prescribed centrally in this list
Major Head4 digits
The function of government. This is what the list is a list of.
2401Crop HusbandrySub-Major Head2 digits
The sub-function. Coded 00 where none exists; βGeneralβ is always 80.
00None exists hereMinor Head3 digits
The programme. 001 is always Direction and Administration; 800 always Other Expenditure.
001Direction and AdministrationLocal levels β opened by the ministry or state government to suit its own schemes
Sub-Head2 digits
The scheme. Not to be multiplied unnecessarily, says Direction 1.1.
01The scheme under that programmeDetailed Head2 digits
The sub-scheme or activity within the scheme.
00No sub-schemeObject Head2 digits
The object of expenditure β what the money is actually spent on.
01Salaries
1.4
Reading the First Digit
A four-digit code is allotted to every major head. Its first digit fixes the section of the accounts. This is the colour key used throughout these notes.
0 / 1
Section 1 β Revenue receipts
Tax revenue, non-tax revenue, grants-in-aid received.
2 / 3
Section 2 β Revenue expenditure
Salaries, maintenance, grants given.
4 / 5
Section 3 β Capital account
Asset creation and investments. 4000 alone is receipts.
6 / 7
Section 4 β Debt, loans, advances
Borrowings by government and loans it disburses.
8
Parts II and III
8000 is the Contingency Fund; 8001 onwards is the Public Account.
1.5
The +2 Ladder
Add 2 to the first digit of a revenue receipt head and you get the corresponding revenue expenditure head; add 2 again for capital; again for loans. The last three digits never move β they carry the function.
0401Receipt head for Crop Husbandry2401Revenue expenditure head for Crop Husbandry4401Capital outlay on Crop Husbandry6401Loans for Crop HusbandryExceptions
The pattern is not relevant to departments that operate no capital or loan heads β for example the Department of Supply. In a few cases where receipt or expenditure is not heavy, certain major heads have been combined under a single number, the major heads themselves becoming sub-major heads under that number. In exceptional circumstances where the correspondence cannot be maintained, suitable major head codes other than the corresponding codes may be introduced.
1.6
Head Count at a Glance
| Where | Section | Code range | Sectors | Major heads |
|---|---|---|---|---|
| Part I Β· Revenue Division | Section 1 β Receipt Heads (Revenue Account) | 0005 β 1606 | 3 | 106 |
| Part I Β· Revenue Division | Section 2 β Expenditure Heads (Revenue Account) | 2011 β 3606 | 4 | 136 |
| Part I Β· Capital Division | Section 3 β Receipt and Expenditure Heads (Capital Account) | 4000 β 5475 | 5 | 84 |
| Part I Β· Capital Division | Section 4 β Public Debt, Loans and Advances | 6001 β 7999 | 4 | 80 |
| Part II | Contingency Fund | 8000 | 1 | 1 |
| Part III | Public Account β sectors I to N | 8001 β 8999 | 6 | 82 |
| Total | 489 | |||
Chapter 2
Section 1 β Receipt Heads (Revenue Account)
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Position
Part I Β· Revenue Division
Everything the Government earns
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Code range
0005 β 1606
First digit 0 or 1
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Contents
3 sectors
106 heads
106 heads
Tax Β· Non-Tax Β· Grants-in-Aid
Section 1 records revenue coming in. It is organised into three sectors β A. Tax Revenue, B. Non-Tax Revenue and C. Grants-in-Aid and Contributions β with sub-sectors beneath the first two.
Sector A
Tax Revenue
A. Tax Revenue4 sub-sectors Β· 28 major heads
(a) Goods and Services Tax
0005Central Goods and Services Tax (CGST)0006State Goods and Services Tax (SGST)0007Union Territory Goods and Services Tax (UTGST)0008Integrated Goods and Services Tax (IGST)0009Goods and Services Tax Compensation Cess
(b) Taxes on Income and Expenditure
0020Corporate Tax0021Non-Corporate Tax0022Taxes on Agricultural Income0023Hotel Receipts Tax0024Interest Tax0026Fringe Benefit Tax0028Other Taxes on Income and Expenditure
(c) Taxes on Property, Capital and other transactions
0029Land Revenue0030Stamps and Registration Fees0031Miscellaneous Tax Receipts0032Taxes on Wealth0034Securities Transaction Tax0035Taxes on Immovable Property other than Agricultural Land
(d) Taxes on Commodities and Services other than Goods and Services Tax
0036Commodities Transaction Tax0037Customs0038Union Excise Duties0039State Excise0040Taxes on Sales, Trade etc.0041Taxes on Vehicles0042Taxes on Goods and Passengers0043Taxes and Duties on Electricity0044Service Tax0045Other Taxes and Duties on Commodities and Services
Direction 2.2 β Refunds under Tax Revenue
Under Sector A, Deduct-Refunds must be opened as a distinct sub-head below the appropriate minor head β not as a minor head β so that the net collection of each tax or duty is readily ascertainable from the accounts. See also the note below major head 0037 Customs for the accountal of Deduct-Refunds and Deduct-Drawbacks.Sector B
Non-Tax Revenue
B. Non-Tax Revenue5 sub-sectors Β· 75 major heads
(a) Fiscal Services
0046Currency, Coinage and Mint0047Other Fiscal Services
(b) Interest Receipts, Dividends and Profits
0049Interest Receipts0050Dividends and Profits
(c)(i) Other Non-Tax Revenue β General Services
0051Public Service Commission0055Police0056Jails0057Supplies and Disposals0058Stationery and Printing0059Public Works0070Other Administrative Services0071Contributions and Recoveries towards Pension and Other Retirement benefits0075Miscellaneous General Services0076Defence Services β Army0077Defence Services β Navy0078Defence Services β Air Force0079Defence Services β Coordination and Services (Directorate of Ordnance)0080Defence Services β Research and Development0081Defence Services β HQ IDS and Joint Staff
(c)(ii) Other Non-Tax Revenue β Social Services
0202Education, Sports, Art and Culture0210Medical and Public Health0211Family Welfare0215Water Supply and Sanitation0216Housing0217Urban Development0220Information and Publicity0221Broadcasting0230Labour and Employment0235Social Security and Welfare0250Other Social Services
(c)(iii) Other Non-Tax Revenue β Economic Services
0401Crop Husbandry0403Animal Husbandry0404Dairy Development0405Fisheries0406Forestry and Wild Life0407Plantations0408Food Storage and Warehousing0415Agricultural Research and Education0425Co-operation0435Other Agricultural Programmes0506Land Reforms0515Other Rural Development Programmes0551Hill Areas0552North Eastern Areas0575Other Special Areas Programmes0700Major Irrigation0701Medium Irrigation0702Minor Irrigation0801Power0802Petroleum0803Coal and Lignite0810Non Conventional Sources of Energy0851Village and Small Industries0852Industries0853Non-ferrous Mining and Metallurgical Industries0875Other Industries1001Indian Railways β Miscellaneous Receipts1002Indian Railways β Commercial Lines β Revenue Receipts1003Indian Railways β Strategic Lines β Revenue Receipts1051Ports and Light Houses1052Shipping1053Civil Aviation1054Roads and Bridges1055Road Transport1056Inland Water Transport1075Other Transport Services1201Postal Receipts1225Telecommunication Receipts1275Other Communication Services1401Atomic Energy Research1425Other Scientific Research1452Tourism1453Foreign Trade and Export Promotion1456Civil Supplies1475Other General Economic Services
Sector C
Grants-in-Aid and Contributions
C. Grants-in-Aid and Contributions3 major heads
1601Grants-in-aid from Central Government1605External Grant Assistance1606Aid Material and Equipment
Direction 2.4 β New minor heads under 1601
In addition to the minor heads prescribed under 1601 β Grants-in-Aid from Central Government, new minor heads corresponding to programme minor heads in Section 2 (Expenditure Heads, Revenue Account) to which the assistance relates may be opened, in the same manner as indicated in Direction 3.9.
Directions applying to Section 1
Minor heads that may be opened under receipt major heads
| Code | Minor head | Note | Direction |
|---|---|---|---|
| 501 | Services and Service Fees | May be opened under receipt major or sub-major heads wherever not already provided. | 2.1 |
| 900 | Deduct-Refunds | Opened as a minor head under Sector B and Sector C. Under Sector A it must instead be a sub-head below the relevant minor head. | 2.2 |
| 800 | Other Receipts | Sub-heads that may be opened under it include Leave Salary Contributions, and sale proceeds of dead-stock, waste paper and other articles whose cost was met from office expenses. | 2.3 |
| 500 | Receipts Awaiting Transfer to other Minor Heads (RAT) | Opened irrespective of whether the receipt will later be transferred to the Capital Section or the Public Account. Cleared by affording minus credit to the transitory head. | 2.3 |
| 801 | Interest or other earnings from Grantee on unspent balances | For interest or other earnings received from a grantee on unspent grant balances. The nature of receipt is classified at sub-head level. | 2.5 |
| 503 | Fines and Forfeitures | For receipts such as encashment of bank guarantees and liquidated damages recovered from vendors or institutions on default. Type of receipt classified at sub-head level. | 2.6 |
Chapter 3
Section 2 β Expenditure Heads (Revenue Account)
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Position
Part I Β· Revenue Division
Running expenditure of Government
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Code range
2011 β 3606
First digit 2 or 3
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Contents
4 sectors
136 heads
136 heads
The largest Section in the list
Section 2 is the mirror of Section 1 on the spending side, and the largest Section of the list. Its four sectors β General, Social, Economic Services and Grants-in-aid β recur with the same lettering and largely the same sub-sector groupings in Section 3, which makes the two worth learning together.
Sector A
General Services
A. General Services9 sub-sectors Β· 44 major heads
(a) Organs of State
2011Parliament, State/Union Territory Legislatures2012President, Vice-President, Governor/Administrator of Union Territories2013Council of Ministers2014Administration of Justice2015Elections2016Audit
(b)(i) Fiscal Services β Collection of Taxes on Income and Expenditure
2020Collection of Taxes on Income and Expenditure
(b)(ii) Collection of Taxes on Property and Capital transactions
2029Land Revenue2030Stamps and Registration2031Collection of Taxes on Wealth, Securities Transaction Tax and Other Taxes2035Collection of Other Taxes on Property and Capital Transactions
(b)(iii) Collection of Taxes on Commodities and Services
2037Customs2038Union Excise Duties2039State Excise2040Taxes on Sales, Trade etc.2041Taxes on Vehicles2042Collection Charges under Central GST and Integrated GST2043Collection Charges under State Goods and Services Tax2044Collection Charges under Union Territory Goods and Services Tax2045Other Taxes and Duties on Commodities and Services
(b)(iv) Other Fiscal Services
2046Currency, Coinage and Mint2047Other Fiscal Services
(c) Interest payment and servicing of Debt
2048Appropriation for reduction or avoidance of Debt2049Interest Payments
(d) Administrative Services
2051Public Service Commission2052Secretariat β General Services2053District Administration2054Treasury and Accounts Administration2055Police2056Jails2057Supplies and Disposals2058Stationery and Printing2059Public Works2061External Affairs2062Vigilance2070Other Administrative Services
(e) Pensions and Miscellaneous General Services
2071Pensions and Other Retirement benefits2075Miscellaneous General Services
(f) Defence Services
2076Defence Services β Army2077Defence Services β Navy2078Defence Services β Air Force2079Defence Services β Coordination and Services (Directorate of Ordnance)2080Defence Services β Research and Development2081Defence Services β HQ IDS and Joint Staff
Direction 3.3 β Irrecoverable loans written off
Where the purpose of a written-off loan cannot be identified with any functional major head, the amount is adjusted under minor head 795 β Irrecoverable loans written off below major head 2075 β Miscellaneous General Services. Loans to State Governments written off are adjusted under a distinct sub-head of the same nomenclature below that minor head.Sector B
Social Services
B. Social Services8 sub-sectors Β· 18 major heads
(a) Education, Sports, Art and Culture
2202General Education2203Technical Education2204Sports and Youth Services2205Art and Culture
(b) Health and Family Welfare
2210Medical and Public Health2211Family Welfare
(c) Water Supply, Sanitation, Housing and Urban Development
2215Water Supply and Sanitation2216Housing2217Urban Development
(d) Information and Broadcasting
2220Information and Publicity2221Broadcasting
(e) Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes
2225Welfare of Scheduled Castes, Scheduled Tribes, Other Backward Classes and Minorities
(f) Labour and Labour Welfare
2230Labour, Employment and Skill Development
(g) Social Welfare and Nutrition
2235Social Security and Welfare2236Nutrition2245Relief on account of Natural Calamities
(h) Others
2250Other Social Services2251Secretariat β Social Services
Sector C
Economic Services
C. Economic Services10 sub-sectors Β· 69 major heads
(a) Agriculture and Allied Activities
2401Crop Husbandry2402Soil and Water Conservation2403Animal Husbandry2404Dairy Development2405Fisheries2406Forestry and Wild Life2407Plantations2408Food Storage and Warehousing2415Agricultural Research and Education2416Agricultural Financial Institutions2425Co-operation2435Other Agricultural Programmes
(b) Rural Development
2501Special Programmes for Rural Development2505Rural Employment2506Land Reforms2515Other Rural Development Programmes
(c) Special Areas Programmes
2551Hill Areas2552North Eastern Areas2553MPs Local Area Development Scheme2575Other Special Areas Programmes
(d) Irrigation and Flood Control
2700Major Irrigation2701Medium Irrigation2702Minor Irrigation2705Command Area Development2711Flood Control and Drainage
(e) Energy
2801Power2802Petroleum2803Coal and Lignite2810New and Renewable Energy
(f) Industry and Minerals
2851Village and Small Industries2852Industries2853Non-ferrous Mining and Metallurgical Industries2875Other Industries2885Other Outlays on Industries and Minerals
(g) Transport
3001Indian Railways β Policy Formulation, Direction, Research and other Miscellaneous Organisation3002Indian Railways β Commercial Lines β Working Expenses3003Indian Railways β Strategic Lines β Working Expenses3004Indian Railways β Open Line Works (Revenue)3005Payments to General Revenues3006Appropriation from Railway Surplus3007Repayment of Loans taken from General Revenues3051Ports and Light Houses3052Shipping3053Civil Aviation3054Roads and Bridges3055Road Transport3056Inland Water Transport3075Other Transport Services
(h) Communications
3201Postal Services3225Telecommunication Services3230Dividends to General Revenues3231Appropriations from Telecommunications Surplus3232Repayment of Loans taken from General Revenues by Telecommunications3252Satellite Systems3275Other Communication Services
(i) Science, Technology and Environment
3401Atomic Energy Research3402Space Research3403Earth System Science3425Other Scientific Research3435Ecology and Environment
(j) General Economic Services
3451Secretariat β Economic Services3452Tourism3453Foreign Trade and Export Promotion3454Census Surveys and Statistics3455Meteorology3456Civil Supplies3465General Financial and Trading Institutions3466International Financial Institutions3475Other General Economic Services
Sector D
Grants-in-aid and Contributions
D. Grants-in-aid and Contributions5 major heads
3601Grants-in-aid to State Governments3602Grants-in-aid to Union Territory Governments with Legislature3604Compensation and Assignments to Local Bodies and Panchayati Raj Institutions3605Technical and Economic Co-operation with other countries3606Aid Materials and Equipments
Direction 3.9
Naming new minor heads under 3601 and 3602
The nomenclature indicates the function as per the sub-major head β or as per the major head where no sub-major head exists β on the revenue expenditure side, followed by the programme minor head. Where the sub-major head nomenclature does not itself indicate the function, the major head is added in brackets after it.
| Situation | Illustrative nomenclature |
|---|---|
| Sub-major head indicates the function | βAdult Education β Rural Functional Literacy Programmesβ βCrop Husbandry β Agricultural Engineeringβ βConsumer Industries β Textilesβ |
| Sub-major head does not indicate the function | βGeneral (Medical & Public Health) β Health Statistics and Evaluationβ βGeneral (Nutrition) β Diet Surveys and Nutrition Planningβ |
| Assistance cannot be identified with any programme | βGeneral (Education) β Other Grantsβ βCrop Husbandry β Other Grantsβ |
Where none of the patterns fit
Where the nomenclature of a new minor head cannot be fitted into any of the patterns above, the advice of the Controller General of Accounts should be sought. See also Direction 6.5 for the parallel illustrations on the loan side.Direction 3.10 β Refund of unspent grant balances
Refund of unspent balance of a grant or contribution during the same financial year is recorded as a reduction of expenditure under the concerned grant-in-aid major or sub-major head. In subsequent years: amounts originally charged to 3605 are adjusted under 912 β Deduct Recoveries of unspent balance below that major head; refunds by State or Union Territory Governments are adjusted under 913 β Deduct: Recovery of unspent balance of grant-in-aid from State/U.T. Governments below 3601 or 3602 as the case may be.
Chapter 4
Section 3 β Receipt and Expenditure Heads (Capital Account)
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Position
Part I Β· Capital Division
Asset creation and investment
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Code range
4000 β 5475
First digit 4 or 5
π
Contents
5 sectors
84 heads
84 heads
Only one is a receipt head
Section 3 carries the same sector lettering as Section 2 β A for General, B for Social, C for Economic Services and D for Grants-in-aid β with the word βCapital Outlay onβ prefixed to most nomenclatures. Only 4000 is a receipt head; everything else is outlay or investment.
Receipts
Receipt Heads (Capital Account)
Receipt Heads (Capital Account)1 major head
4000Miscellaneous Capital Receipts
Sector A
Capital Account of General Services
A. Capital Account of General Services9 major heads
4016Capital Outlay on Audit4046Capital Outlay on Currency, Coinage and Mint4047Capital Outlay on other Fiscal Services4055Capital Outlay on Police4058Capital Outlay on Stationery and Printing4059Capital Outlay on Public Works4070Capital Outlay on other Administrative Services4075Capital Outlay on Miscellaneous General Services4076Capital Outlay on Defence Services
Sector B
Capital Account of Social Services
B. Capital Account of Social Services7 sub-sectors Β· 12 major heads
(a) Education, Sports, Art and Culture
4202Capital Outlay on Education, Sports, Art and Culture
(b) Health and Family Welfare
4210Capital Outlay on Medical and Public Health4211Capital Outlay on Family Welfare
(c) Water Supply, Sanitation, Housing and Urban Development
4215Capital Outlay on Water Supply and Sanitation4216Capital Outlay on Housing4217Capital Outlay on Urban Development
(d) Information and Broadcasting
4220Capital Outlay on Information and Publicity4221Capital Outlay on Broadcasting
(e) Welfare of Scheduled Castes, Scheduled Tribes and other Backward Classes
4225Capital Outlay on Welfare of Scheduled Castes, Scheduled Tribes, Other Backward Classes and Minorities
(g) Social Welfare and Nutrition β the list skips label (f) here
4235Capital Outlay on Social Security and Welfare4236Capital Outlay on Nutrition
(h) Other Social Services
4250Capital Outlay on other Social Services
Sector C
Capital Account of Economic Services
C. Capital Account of Economic Services10 sub-sectors Β· 62 major heads
(a) Agriculture and Allied Activities
4401Capital Outlay on Crop Husbandry4402Capital Outlay on Soil and Water Conservation4403Capital Outlay on Animal Husbandry4404Capital Outlay on Dairy Development4405Capital Outlay on Fisheries4406Capital Outlay on Forestry and Wild Life4407Capital Outlay on Plantations4408Capital Outlay on Food Storage and Warehousing4415Capital Outlay on Agricultural Research and Education4416Investments in Agricultural Financial Institutions4425Capital Outlay on Co-operation4435Capital Outlay on other Agricultural Programmes
(b) Rural Development
4515Capital Outlay on other Rural Development Programmes
(c) Special Areas Programme
4551Capital Outlay on Hill Areas4552Capital Outlay on North Eastern Areas4575Capital Outlay on other Special Areas Programmes
(d) Irrigation and Flood Control
4700Capital Outlay on Major Irrigation4701Capital Outlay on Medium Irrigation4702Capital Outlay on Minor Irrigation4705Capital Outlay on Command Area Development4711Capital Outlay on Flood Control Projects
(e) Energy
4801Capital Outlay on Power Projects4802Capital Outlay on Petroleum4803Capital Outlay on Coal and Lignite4810Capital Outlay on New and Renewable Energy
(f) Industry and Minerals
4851Capital Outlay on Village and Small Industries4852Capital Outlay on Iron and Steel Industries4853Capital Outlay on Non-ferrous Mining and Metallurgical Industries4854Capital Outlay on Cement and Non-metallic Mineral Industries4855Capital Outlay on Fertilizer Industries4856Capital Outlay on Petro-Chemical Industries4857Capital Outlay on Chemicals and Pharmaceutical Industries4858Capital Outlay on Engineering Industries4859Capital Outlay on Telecommunication and Electronic Industries4860Capital Outlay on Consumer Industries4861Capital Outlay on Atomic Energy Industries4875Capital Outlay on other Industries4885Other Capital Outlay on Industries and Minerals
(g) Transport
5002Capital Outlay on Indian Railways β Commercial Lines5003Capital Outlay on Indian Railways β Strategic Lines5051Capital Outlay on Ports and Light Houses5052Capital Outlay on Shipping5053Capital Outlay on Civil Aviation5054Capital Outlay on Roads and Bridges5055Capital Outlay on Road Transport5056Capital Outlay on Inland and Water Transport5075Capital Outlay on other Transport Services
(h) Communication
5201Capital Outlay on Postal Services5225Capital Outlay on Telecommunication Services5252Capital Outlay on Satellite System5275Capital Outlay on other Communication Services
(i) Science, Technology and Environment
5401Capital Outlay on Atomic Energy Research5402Capital Outlay on Space Research5403Capital Outlay on Earth System Science5425Capital Outlay on other Scientific and Environmental Research
(j) General Economic Services
5452Capital Outlay on Tourism5453Capital Outlay on Foreign Trade and Export Promotion5455Capital Outlay on Meteorology5465Investments in General Financial and Trading Institutions5466Investment in International Financial Institutions5467Capital Outlay on Investment of National Investment Fund5475Capital Outlay on other General Economic Services
Sector D
Grants-in-aid and Contributions
D. Grants-in-aid and Contributionsno major heads codified
The sector is named in the list, but no major heads are codified under it on the capital side.
Directions 4.1 to 4.5
Directions applying to the Capital Account
| Code | Minor head / rule | Effect | Direction |
|---|---|---|---|
| 001 | Direction and Administration | May be opened below the major or sub-major head wherever necessary, even where not specifically prescribed. | 4.1 |
| 800 | Other Expenditure | As above. | 4.1 |
| 190 | Investments in Public Sector and Other Undertakings | For investment in equity shares etc. The name of each undertaking appears as a sub-head below it. | 4.2 |
| 195 | Investments in Cooperatives | Opened depending on the function of the cooperatives β for example βDairy Cooperativesβ below 4404, βLabour Cooperativesβ below 4250. Each society is a distinct sub-head. | 4.2 |
| β | Investments in the form of debentures | Recorded instead under the relevant major head in Section 4, F β Loans and Advances. | 4.2 |
| β | Deduct-Receipts and Recoveries on Capital Account | Opened as a sub-head below the relevant minor head from which the expenditure was incurred. Where not identifiable with any programme minor head, adjusted as a sub-head under minor head 800. | 4.3 |
| 901 | Deduct-Receipts and Recoveries on capital account | As an exception, opened as a distinct minor head for government trading schemes where bulk purchase and distribution expenditure is shown in the Capital Section. | 4.3 |
| 797 | Transfer to Reserve Funds / Deposits Accounts | Carries the object head βInter-Account Transferβ. Adjustment against the fund is shown as a deduct entry under 902 β Deduct amount met from β¦. | 4.4(a) |
Direction 4.4(b) β Unutilised transfers must be footnoted
Where an amount transferred to a Reserve Fund through a Capital head is not fully utilised during the year, the following note is added in the relevant Statement of the Finance Account for each such Capital major head:βAn amount of βΉ β¦β¦ was transferred to Reserve Fund through Major head βXXXX-(name of respective Capital Head)β, out of which βΉ β¦β¦ has not been utilised during the financial year 20xx-20xx.β
Direction 4.5
The provisions of Directions 3.6 (Suspense in works accounts) and 3.8 (DAPSC and DAPST) apply to Expenditure Heads (Capital Account) as well.
Chapter 5
Section 4 β Public Debt, Loans and Advances
π¦
Position
Part I Β· Capital Division
What Government borrows and lends
π’
Code range
6001 β 7999
First digit 6 or 7
π
Contents
4 sectors
80 heads
80 heads
E Β· F Β· G Β· H
Section 4 has two large halves. Sector E records what Government itself borrows; sector F records what it lends out, mirroring the functional heads of Sections 2 and 3. Sectors G and H are single-head settlement sectors.
Sector E
Public Debt
E. Public Debt5 major heads
6001Internal Debt of Central Government6002External Debt6003Internal Debt of the State Government6004Loans and Advances from the Central Government6005External Debt Suspense
Sector F
Loans and Advances
F. Loans and Advances73 major heads
Social Services
6075Loans for Miscellaneous General Services6202Loans for Education, Sports, Art and Culture6210Loans for Medical and Public Health6211Loans for Family Welfare6215Loans for Water Supply and Sanitation6216Loans for Housing6217Loans for Urban Development6220Loans for Information and Publicity6221Loans for Broadcasting6225Loans for Welfare of Scheduled Castes, Scheduled Tribes, Other Backward Classes and Minorities6235Loans for Social Security and Welfare6245Loans for Relief on account of Natural Calamities6250Loans for other Social Services
Agriculture, Rural Development and Special Areas
6401Loans for Crop Husbandry6402Loans for Soil and Water Conservation6403Loans for Animal Husbandry6404Loans for Dairy Development6405Loans for Fisheries6406Loans for Forestry and Wild Life6407Loans for Plantations6408Loans for Food Storage and Warehousing6416Loans to Agricultural Financial Institutions6425Loans for Co-operation6435Loans for Other Agricultural Programmes6501Loans for Special Programmes for Rural Development6505Loans for Rural Employment6506Loans for Land Reforms6515Loans for other Rural Development Programmes6551Loans for Hill Areas6552Loans for North Eastern Areas6575Loans for other Special Areas Programmes
Irrigation, Energy, Industry and Minerals
6700Loans for Major Irrigationprinted as β700β in the list6701Loans for Medium Irrigation6702Loans for Minor Irrigation6705Loans for Command Area Development6711Loans for Flood Control Projects6801Loans for Power Projects6802Loans for Petroleum6803Loans for Coal and Lignite6810Loans for New and Renewable Energy6851Loans for Village and Small Industries6852Loans for Iron and Steel Industries6853Loans for Non-ferrous Mining and Metallurgical Industries6854Loans for Cement and Non-Metallic Mineral Industries6855Loans for Fertilizer Industries6856Loans for Petro-Chemical Industries6857Loans for Chemical and Pharmaceutical Industries6858Loans for Engineering Industries6859Loans for Telecommunication and Electronic Industries6860Loans for Consumer Industries6861Loans for Atomic Energy Industries6875Loans for other Industries6885Other loans to Industries and Minerals
Transport, Communication and Economic Services
7002Loans to Railways7051Loans for Ports and Light Houses7052Loans for Shipping7053Loans for Civil Aviation7055Loans for Road Transport7056Loans for Inland Water Transport7075Loans for other Transport Services7225Loans for Telecommunication Services7275Loans for other Communication Services7425Loans for other Scientific Research7452Loans for Tourism7453Loans for Foreign Trade Export Promotion7465Loans for General Financial and Trading Institutions7466Loans to International Financial Institutions7475Loans for other General Economic Services
To Governments and Government servants
7601Loans and Advances to State Governments7602Loans and Advances to Union Territory Governments with Legislature7605Advances to Foreign Governments7610Loans to Government Servants etc.7615Miscellaneous Loans
Sector G
Inter-State Settlement
G. Inter-State Settlement1 major head
7810Inter State Settlement
Sector H
Transfer to Contingency Fund
H. Transfer to Contingency Fund1 major head
7999Appropriation to the Contingency Fund
Note on 6700
The published list prints this head as β700. Loans for Major Irrigationβ. Read with the +2 ladder (0700 β 2700 β 4700 β 6700) and with its neighbours 6701 and 6702, the intended code is 6700. It is shown here as 6700 with the misprint flagged.
Direction 6.1
Minor heads that may be opened in the Loan Section
| Code | Minor head |
|---|---|
| 190 | Loans to Public Sector and Other Undertakings |
| 191 | Loans to Municipal Corporation |
| 192 | Loans to Municipalities / Municipal Councils |
| 193 | Loans to Nagar Panchayats / Notified Area Committees or equivalent thereof |
| 194 | Loans to Voluntary Organisations |
| 195 | Loans to Co-operatives |
| 196 | Loans to Zilla Parishads / District level Panchayats |
| 197 | Loans to Block Panchayats / Intermediate level Panchayats |
| 198 | Loans to Gram Panchayats |
| 199 | Loans to Trading and Other Non-Government Institutions |
| 188 | Loans to Autonomous Bodies |
| 800 | Other Loans β Direction 6.2 |
Worked examples and sub-head structure
βLoans to Fishermenβs Co-operativesβ could be opened below 6405 β Loans for Fisheries, and βLoans to Labour Co-operativesβ below 6250 β Loans for other Social Services, both with minor head code 195. Each undertaking, municipal body, panchayat or voluntary organisation is a distinct sub-head below the respective minor head. For cases not covered by these minor heads, sub-heads are opened under the relevant programme minor head to indicate the schemes for which the loans are granted; the institutions to which loans are granted under each scheme appear as detailed heads below the sub-heads.
Direction 6.5
Naming new minor heads under 6004, 7601 and 7602
| Utilisation Section | Purpose | Nomenclature of the minor head |
|---|---|---|
| Revenue Expenditure | Grant assistance for construction of affiliated colleges | βUniversity and Higher Education β Assistance to non-Government Colleges and Institutesβ |
| Capital Expenditure | Assistance for investment in State Apex Societies of Handlooms | βCapital Outlay on Village and Small Industries β Handloom Industriesβ |
| Loans and Advances | Loans for construction of hostels of affiliated colleges | βLoans for Education, Sports, Art and Culture β General Education β University and Higher Educationβ |
Where the sub-major head does not indicate the function
The nomenclature also carries the major head in brackets β for example βGeneral β (Education) β Scholarshipsβ, or βGeneral β (Urban Development) β Assistance to local bodies / corporations / Urban Development Authorities / Town Improvement Boards etc.β Where the loan cannot be identified with any distinct programme head, the minor head indicates the relevant sub-major or major head followed by the words βOther Loansβ β for example βSpecial Education β Other Loansβ, βGeneral (Education) β Other Loansβ, βCrop Husbandry β Other Loansβ.
Chapter 6
Parts II and III β Contingency Fund and Public Account
π
Part II
8000
A single major head β Article 267
ποΈ
Part III
8001 β 8999
Article 266(2) Β· sectors I to N
π
Combined
83 heads
No Division or Section layer
Neither Part II nor Part III has a Division or Section layer. Part II is a single head. Part III runs straight from the Part to six sectors lettered I to N, most with sub-sectors beneath them.
Part II
Contingency Fund
Contingency Fund1 major head
8000Contingency Fund
How Part II connects to Part I
Money moves into the Contingency Fund through 7999 β Appropriation to the Contingency Fund in Section 4 of Part I. The Fund is then recouped from the Consolidated Fund after Parliament authorises the expenditure.Sector I
Small Savings, Provident Funds etc.
I. Small Savings, Provident Funds etc.5 sub-sectors Β· 15 major heads
(a) National Small Savings Fund
8001National Savings Deposits8002National Savings Certificates8006Public Provident Funds8007Investments of National Small Savings Fund8008Income and Expenditure of National Small Savings Fund
(b) State Provident Fund
8009State Provident Funds
(c) Other Accounts
8010Trusts and Endowments8011Insurance and Pension Funds8012Special Deposits and Accounts8013Other Deposits and Accounts
(d) Post Office Insurance Fund
8014Postal Life Insurance Schemes8015Investments of Post Office Insurance Fund8016Income and Expenditure of Post Office Insurance Fund
(e) Other Savings Schemes
8031Other Savings Deposits8032Other Savings Certificates
Sector J
Reserve Funds
J. Reserve Funds2 sub-sectors Β· 16 major heads
(a) Reserve Funds bearing Interest
8115Depreciation/Renewal Reserve Fund8116Revenue Reserve Funds8117Development Funds8118Capital Reserve Funds8121General and Other Reserve Funds
(b) Reserve Funds not bearing Interest
8222Sinking Funds8223Famine Relief Fund8224Central Road and Infrastructure Fund8225Roads and Bridges Fund8226Depreciation/Renewal Reserve Fund8228Revenue Reserve Funds8229Development and Welfare Funds8230Special Railway Safety Fund8231Railway Safety Fund8232Rural Employment Guarantee Funds8235General and Other Reserve Funds
Direction 7.1 β Opening a Reserve Fund
Except where Reserve Funds are specifically provided as distinct minor heads in Sector J, Reserve Funds should normally be opened as sub-heads under the various minor heads. Where Central Ministries need to open them as sub-heads, the approval of the Controller General of Accounts must be obtained; the CGA consults the Comptroller and Auditor General of India. In exceptional cases β such as depreciation or renewal reserve funds of Government commercial undertakings, where creation of the fund is obligatory under statute or rules β the heads may be opened without prior CGA approval, but the fact must be brought to the notice of the CGA and the Budget Division of the Ministry of Finance. Wherever such funds or parts of them are invested, the investment account appears as a distinct sub-head below the sub-head relating to the Fund.Sector K
Deposits and Advances
K. Deposits and Advances3 sub-sectors Β· 22 major heads
(a) Deposits bearing Interest
8336Civil Deposits8337Deposits of Railways8338Deposits of Local Funds8342Other Deposits
(b) Deposits not bearing Interest
8443Civil Deposits8444Defence Deposits8445Railway Deposits8446Postal Deposits8447Telecommunication Deposits8448Deposits of Local Funds8449Other Deposits8450Balance Account of Union Territories8451Bhopal Gas Leak Disaster Relief Fund8452National Investment Fund8453Income and Expenditure Account of National Investment Fund8454Funds under Treasury Single Account (TSA) System8455Settlement Account with India Post Payment Bank (IPPB)
(c) Advances
8550Civil Advances8551Defence Advances8552Railway Advances8553Postal Advances8554Telecommunication Advances
Sector L
Suspense and Miscellaneous
L. Suspense and Miscellaneous5 sub-sectors Β· 16 major heads
(a) Coinage Account
8656Coinage Accounts
(b) Suspense
8658Suspense Accounts8659Suspense Accounts (Defence)8660Suspense Accounts (Railways)8661Suspense Accounts (Postal)8662Suspense Accounts (Telecommunication)8663Accounting Adjustment Suspense
(c) Other Accounts
8670Cheques and Bills8671Departmental Balances8672Permanent Cash Imperest8673Cash Balance Investment Account8674Security Deposits made by Government8675Deposits with Reserve Bank8677Remittances into Banks/Treasuries
(d) Accounts with Governments of Foreign Countries
8679Accounts with Governments of other Countries
(e) Miscellaneous
8680Miscellaneous Government Accounts
Sector M
Remittances
M. Remittances3 sub-sectors Β· 12 major heads
(a) Money Orders and other Remittances
8781Money Orders8782Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer8783Agency arrangements of DoP with other Departments / Agencies8785Other Remittances
(b) Inter Government Adjustment Account
8786Adjusting Account between Central and State Governments8787Adjusting Account with Railways8788Adjusting Account with Posts8789Adjusting Account with Defence8793Inter State Suspense Account8794Accounts with the High Commissioner for India in U.K.8795Adjusting Account with Telecommunications
(c) Exchange Accounts
8797Exchange Accounts
Sector N
Cash Balance
N. Cash Balance1 major head
8999Cash Balance
Direction 7.2 β Legacy minor heads
Minor heads in the Public Account which do not find a place in the List of Major and Minor Heads of Account, but which were appearing in the Finance Accounts of the Union and States up to the end of 1986-87, continue to be operated under the corresponding revised major heads from 1987-88 onwards β until the balances are liquidated.
Chapter 7
General Directions 1 β 4
π
Coverage
Directions 1 β 4
General Β· Receipts Β· Revenue Expenditure Β· Capital Expenditure
βοΈ
Who may open sub-heads
Each Government
To suit its own local requirement
β οΈ
Standing caution
Do not multiply
New sub-heads only when really necessary
Direction 1
General
- 1.1The minor heads prescribed under each major or sub-major head β and those permitted to be opened under the subsequent Directions β may be divided into subordinate heads called sub-heads to suit the local requirement of each Government. The sub-head denotes and identifies the scheme undertaken in pursuance of the programme represented by the minor head, or a component of a particular programme; where the programme has no scheme, it represents non-developmental expenditure or expenditure of an administrative nature. Sub-heads should not be multiplied unnecessarily and new ones opened only when really necessary.
- 1.2Formal approval or issue of amendments by correction slip is not required for opening new minor heads in two circumstances.
| Case | Circumstance | Illustration |
|---|---|---|
| 1.2(a) | Where the Directions themselves specify the case and name the head. | βDirection and Administrationβ, βOther Expenditureβ β named in Direction 3.1. |
| 1.2(b) | Where the List merely gives a guideline in the βMinor Headsβ column. | βEach project will be a minor headβ against major heads 2701 / 4701 / 6701 for Major and Medium Irrigation. |
Where a correction slip IS still needed
For opening new minor heads in terms of the foot-notes below major heads, or otherwise, formal approval and the issue of a correction slip would be required.Direction 2
Receipt Heads
- 2.1The minor head Services and Service Fees (code
501) may be opened under the receipt major or sub-major heads wherever it has not been provided, if necessary. - 2.2Refunds of Revenue shall, as a general rule, be taken in reduction of the revenue receipts.
900 β Deduct-Refundsmay be opened as a minor head under Sector B. Non-Tax Revenue, unless it is not practicable to account for such refunds as sub-heads below the concerned programme minor heads; it may also be opened under Sector C. Grants-in-Aid and Contributions. Under Sector A. Tax Revenue, however, Deduct-Refunds should be opened as a distinct sub-head below the appropriate minor head, so that the net collection of each tax or duty is readily ascertainable. See the note below major head 0037 Customs for the accountal of Deduct-Refunds and Deduct-Drawbacks. - 2.3The minor head Other Receipts (code
800) may be opened under receipt major or sub-major heads wherever not provided. Sub-heads that may be opened under it include (i) Leave Salary Contributions and (ii) sale proceeds of dead-stock, waste paper and other articles whose cost was met from office expenses. The minor head Receipts Awaiting Transfer to other Minor Heads (RAT) (code500) may be opened wherever necessary under functional major or sub-major heads in Section 1 β irrespective of whether the receipt would later be transferred to the Capital Section or the Public Account. The transactions are transferred to the final head by affording minus credit to the transitory head. - 2.4In addition to the minor heads prescribed under 1601 β Grants-in-Aid from Central Government, new minor heads corresponding to programme minor heads in Section 2 to which the assistance relates may be opened, in the manner of Direction 3.9.
- 2.5The minor head Interest or other earnings from Grantee on unspent balances (code
801) may be opened wherever necessary under functional major or sub-major heads in Section 1. The nature of the receipt β interest or other earnings β is classified at sub-head level. - 2.6The minor head Fines and Forfeitures (code
503) may be opened wherever necessary in Section 1 for receipts such as encashment of bank guarantees and liquidated damages recovered from vendors or institutions in case of default. The type of receipt is classified at sub-head level.
Direction 3
Expenditure Heads (Revenue Account)
3.1 β Minor heads that may be opened even where not prescribed
| Code | Minor head |
|---|---|
| 001 | Direction and Administration β placed as the first minor head |
| 003 | Training |
| 187 | Assistance to Industries / Companies |
| 188 | Assistance to Autonomous Bodies |
| 190 | Assistance to Public Sector and other undertakings |
| 191 | Assistance to Municipal Corporation |
| 192 | Assistance to Municipalities / Municipal Councils |
| 193 | Assistance to Nagar Panchayats / Notified Area Committees or equivalent thereof |
| 195 | Assistance to Co-operatives |
| 196 | Assistance to Zilla Parishads / District level Panchayats |
| 197 | Assistance to Block Panchayats / Intermediate level Panchayats |
| 198 | Assistance to Gram Panchayats |
| 199 | Assistance to Other Non-Government Institutions |
| 800 | Other Expenditure |
Notes to Direction 3.1
- 1Where Direction and Administration is operated in Irrigation, Roads and Bridges, Public Health and similar divisions working on the P.W.D. pattern, it records expenditure on designs, architecture, stores control and the like, for which a distinct sub-head may be opened.
- 2Details of each scheme, project or programme are indicated at sub-head level below the standard minor head Training; sub-schemes or activities and objects of expenditure at detailed head and object head levels respectively. Care must be taken to avoid double provisioning of training expenditure β both under Training and under establishment-oriented minor heads such as Direction and Administration.
- 3Assistance to public sector and other undertakings is classified under 190; assistance to private companies, manufacturers or exporters under the Production Linked Incentive Scheme and similar schemes is classified under 187 β Assistance to Industries / Companies.
- 4Where separate establishment expenditure exists for monitoring, evaluation and statistics, it may be distinctly recorded under a sub-head below Direction and Administration or another appropriate minor head.
3.1 (continued) β Expenditure Awaiting Transfer (EAT), code 502
Normally the executing or agent Department incurring the expenditure will, on receipt of approval or authorisation from the functional Ministry, directly operate the budget head of the latter and not debit the expenditure to βPAO Suspenseβ or βCSSAβ. Where that is not possible, expenditure incurred on behalf of another service department is initially debited in the budget grant of the executing department under a new minor head Expenditure Awaiting Transfer to other Heads / Departments (EAT), code 502. This may be opened under functional major or sub-major heads in Section 2, irrespective of whether the expenditure would later be transferred to the Capital Section, the Public Account, or the functional major head of the other Department.
Clearing the EAT head
On receipt of the necessary details the transaction is transferred to the relevant final heads by making adjustments in accounts. Where the head is operated for settling inter-departmental transactions, it is cleared on receipt of the amount from the other Department by affording minus debit to the transitory head during the same financial year in which the transaction appeared in account. The head may also be operated to accommodate expenditure on a new scheme pending opening of a new minor head, for transactions presently classified under βUnclassified Suspenseβ, and for transactions booked under βVouchers Suspenseβ where vouchers are wanting or not readily susceptible of classification.3.2 to 3.11 β The remaining Directions on Revenue Expenditure
| Dir. | Head and code | Rule |
|---|---|---|
| 3.2 | International Co-operation 798International Conference / Meeting 790 | 798 records contributions to international organisations related to specific functions β UNICEF, WHO, ILO and the like. A suitable sub-head naming the conference or meeting may be opened under it. Where expenditure in a year is expected to be βΉ1 crore or more, a separate minor head 790 may be opened below the functional major or sub-major head. See also note (l) below major head 3605. |
| 3.3 | Irrecoverable Loans Written Off 792 / 795 | 792 may be opened under the various functional major or sub-major heads depending on the purpose for which the loans or advances were granted. Where the purpose cannot be identified with any functional major head, the amount written off is adjusted under 795 below major head 2075. βLoans to State Govt. written offβ is adjusted under a distinct sub-head of the same nomenclature below that minor head. |
| 3.4 | Transfer to Reserve Funds / Deposits Accounts 797 | Transfers appear as a distinct sub-head βTransfer to β¦ (name of the Fund / Account)β with object head Inter-Account Transfer. The actual expenditure is debited to the relevant programme minor head under the functional major head in the Revenue, Capital or Loan Section as the case may be. Amounts financed from the Fund are shown as a deduct entry under 902 β Deduct: Amount met from β¦ under the head where the expenditure stands debited. |
| 3.5 | Recoverable expenditure | Where expenditure recorded under one minor head is wholly or partly recoverable by debit to another minor head β under the same or a different major head β the amount recovered is recorded under a distinct sub-head βDeduct amount transferred to β¦ (name of minor / major head)β. |
| 3.6 | Suspense 799 | Opened only under those major heads where expenditure on works is involved and the Public Works system of accounts is adopted, keeping in view para 13.1.1 of the C.P.W.A. Code or similar provisions of State Works Accounts Codes. It has exactly three sub-heads: (a) Stock, (b) Miscellaneous Works Advances, (c) Work Shop Suspense. |
| 3.7 | Machinery and Equipment 052 | In departments whose accounts follow the Public Works system, this records expenditure on common tools and plant acquired by Divisions for executing works of a revenue or capital nature. Suitable sub-heads such as βNew Suppliesβ and βRepairs and Carriageβ are opened under it. |
| 3.8 | DAPSC 789DAPST 796 | Development Action Plan for Scheduled Castes and Development Action Plan for Scheduled Tribes may be opened as minor heads below major or sub-major heads in both the Revenue Account and Capital Account sectors, wherever necessary. |
| 3.9 | New minor heads under 3601 / 3602 | Nomenclature construction β see the worked table in Chapter 3. Where none of the patterns fit, the advice of the CGA should be sought. |
| 3.10 | Deduct-Recoveries of Overpayments 911Unspent balances 912 / 913 | Overpayments recovered β in cash or by short drawl β during the same financial year are recorded as a reduction of expenditure under the concerned service head. Recoveries pertaining to previous years are recorded under 911 below the concerned major or sub-major head, without affecting the gross expenditure in the Appropriation Accounts. Refunds of unspent grant balances in subsequent years go to 912 (below 3605) or 913 (below 3601 / 3602). |
| 3.11 | Interest or other payments to Grantor on unspent balances 802 | Opened wherever necessary in Section 2 for interest or other payments to a grantor on unspent grant balances. The nature of the expenditure β interest, penal interest and so on β is classified at sub-head level. |
Note to Direction 3.10 β Nationalised banks
Investments made by the Government of India in nationalised banks and subsequently written down to adjust losses incurred by the banks may be shown as βDeduct Recoveriesβ below the line in the Capital Section.Direction 4
Expenditure Heads (Capital Account)
The Directions applying to the Capital Account are set out in full in the appendix to Chapter 4. In summary: minor heads 001 and 800 may be opened wherever necessary even where not prescribed (4.1); 190 and 195 carry investments, with debentures going to the Loan Section instead (4.2); receipts and recoveries on capital account are normally a sub-head, exceptionally a minor head 901 for government trading schemes (4.3); 797 and 902 handle reserve fund transfers with a mandatory footnote where the transfer is not fully utilised (4.4); and Directions 3.6 and 3.8 apply here too (4.5).
Chapter 8
General Directions 5 β 7
π
Direction 5
Codes 201 β 300
Reserved for commercial undertakings
π€
Direction 6
Loans & Advances
Minor heads 188 β 199 and 800
ποΈ
Direction 7
Public Account
CGA approval for Reserve Funds
Direction 5
Departmentally run Commercial Undertakings and State Trading Schemes
5.1 β Undertakings and schemes declared commercial
- i.A distinct minor head in the range
201 β 300may be opened for each such undertaking or scheme β or for a group of similar ones as may be found convenient β under the appropriate functional receipt, revenue expenditure (working expenses) or capital expenditure head respectively. - ii.Revenue receipts may be recorded under suitable sub-heads such as βReceipts from salesβ and βOther Receiptsβ under the minor head concerned.
- iii.Working expenses or revenue expenditure may be recorded under suitable sub-heads such as Management; Operation and Maintenance; Renewals and Replacements; Machinery and Equipments; Other Expenditure; Interest on Capital; Suspense; and Contributions to funds β with suitable detailed heads thereunder.
5.2 β Schemes NOT declared commercial
Distinct sub-heads for each scheme, or for a convenient group of similar schemes, may be opened under the relevant programme minor head below the appropriate revenue functional receipt or expenditure major or sub-major head. If it is decided to meet the expenditure from capital, distinct sub-heads may instead be opened under the relevant minor head below the functional capital major or sub-major head. Receipts from such schemes are then treated as a reduction of Capital Expenditure under the relevant sub-heads. Where the sub-heads cannot be identified, receipts may be adjusted under a minor head 901 β Deduct: Receipts and Recoveries on Capital Account.
5.3 β Schemes with revolving funds
Direction 5.3
In the case of State Trading Schemes with revolving funds from an advance to be credited to a personal ledger account within the major head, the additional sub-heads or detailed heads (as the case may be) βAdvancesβ and βSuspense (Personal Deposits)β may be opened.Direction 6
Loans and Advances
- 6.1The minor heads
188to199listed in the appendix to Chapter 5 may be opened wherever necessary below functional major or sub-major heads in the Loan Section, if not specifically provided. Each undertaking, municipal body, panchayat or voluntary organisation is a distinct sub-head; institutions receiving loans under a scheme appear as detailed heads. - 6.2The minor head Other Loans (code
800), wherever not specifically prescribed, may be opened below major or sub-major heads in Sector F wherever necessary. - 6.3The Directions contained in paras 3.6 and 3.8 apply mutatis mutandis to functional major and sub-major heads in Sector F, wherever necessary.
- 6.4Expenditure of a loan nature met from a Reserve Fund or Deposit Account is reflected under the relevant programme minor head. Adjustment against the Fund is shown as a deduct entry under
902 β Deduct amount met from β¦ (name of the Reserve Fund / Deposit Account)under the functional major or sub-major head, in the manner indicated in para 3.4. - 6.5New minor heads under 6004, 7601 and 7602 are named according to the Section in which the borrowing Government intends to utilise the loan β see the worked table in Chapter 5.
Direction 7
Public Account
- 7.1Except where Reserve Funds have been specifically provided as distinct minor heads in Sector J, Reserve Funds should normally be opened as sub-heads under the various minor heads below the major heads in that Sector. Where Central Ministries need Reserve Funds opened as sub-heads, the approval of the Controller General of Accounts must be obtained; the CGA will consult the Comptroller and Auditor General of India. In exceptional cases β such as Depreciation or Renewal Reserve Funds of Government Commercial Undertakings, where creation of the Fund is obligatory under statute or rules β the heads may be opened without prior CGA approval, provided the fact is brought to the notice of the CGA and the Budget Division of the Ministry of Finance for information. Wherever such Funds or parts of them are invested, the investment account appears as a distinct sub-head below the sub-head relating to the Fund.
- 7.2Minor heads in the Public Account which do not find a place in the List, but were appearing in the Finance Accounts of the Union and States up to the end of 1986-87, would continue to be operated under the corresponding revised major heads from 1987-88 onwards till the balances are liquidated.
Chapter 9
Coding Pattern and Standard Minor Heads
π’
Total digits in a head
15
4 + 2 + 3 + 2 + 2 + 2
π
Reserved minor head codes
001 β 100
plus a few from 750 β 900
β
Deduct heads
900 onwards
Always reserved
Direction 8 sets out the coding pattern at every tier. The tiers themselves were introduced in Chapter 1; this chapter gives the numbering rules and the full illustrative list of standard minor head codes.
2401β
00β
001β
01β
00β
01
2401 β Major head, 4 digits
00 β Sub-major head, 2 digits
001 β Minor head, 3 digits
01 β Sub-head, 2 digits
00 β Detailed head, 2 digits
01 β Object head, 2 digits
8.1
Major Head
- i.A four-digit code is allotted to the major head. The first digit indicates whether the head is a Receipt Head, Revenue Expenditure Head, Capital Expenditure Head or Loan Head.
- ii.First digit 0 or 1 β Revenue Receipt. 2 or 3 β Revenue Expenditure. 4 or 5 β Capital Expenditure (4000 for Capital Receipt). 6 or 7 β Loan head. 8 β Contingency Fund and Public Account.
- iii.Adding 2 to the first digit of the Revenue Receipt gives the corresponding Revenue Expenditure head; adding another 2 gives the Capital Expenditure head; another 2 gives the Loan head.
- iv.The pattern is not relevant for departments not operating capital or loan heads β for example the Department of Supply.
- v.In a few cases where receipt or expenditure is not heavy, certain major heads have been combined under a single number, the major heads themselves forming sub-major heads under that number.
- vi.In exceptional circumstances where the correspondence between Revenue Receipt, Revenue Expenditure, Capital Expenditure and Loan codes cannot be maintained, suitable major head codes other than the corresponding codes may be introduced.
0401Represents the Receipt Head for crop husbandry2401The Revenue Expenditure Head for crop husbandry4401Capital outlay on crop husbandry6401Loans for crop husbandry8.2
Sub-Major Head
Numbering rule
A two-digit code is allotted, starting from 01 under each major head. Where no sub-major head exists, it is allotted the code 00. The nomenclature βGeneralβ has been allotted code 80 β so that even after further sub-major heads are introduced, the code for βGeneralβ will continue to remain the last one.8.3
Minor Heads
- i.Minor heads carry a three-digit code, starting from
001under each sub-major head β or under the major head where there is no sub-major head. - ii.Codes from 001 to 100, and a few from 750 to 900, are reserved for certain standard minor heads. For example, code
001always represents Direction and Administration. - iii.Non-standard minor heads are allotted codes from
101in the Revenue Expenditure series and from201in the Capital and Loan series. Where the description under capital or loan is the same as in the Revenue Expenditure Section, the same code number is used. - iv.Code numbers from 900 are always reserved for Deduct Receipt or Deduct Expenditure heads.
- v.The code for Other Expenditure is
800. Where a minor head βOther Expenditureβ also exists, the code for other grants or other schemes is kept as600β so that the order in which minor heads are codified is not disturbed when new minor heads are introduced. - vi.The coding pattern is designed so that minor heads sharing a common nomenclature across various major or sub-major heads carry, as far as possible, the same three-digit code.
Before allotting or altering any code
The Computer Cell of the C.G.A.βs organisation should be consulted before any new code is allotted or any existing code β at whatever level β is altered.8.4
Sub-Head and Below
At the Centre, the Sub Head represents schemes, the Detailed Head represents sub-schemes, and the Object Head represents the objects on which the expenditure is incurred β Pay, DA, HRA, Rewards, Gratuity and so on. Each of these levels has been allotted a two-digit code.
Aggregate object codes
Where it is not feasible to break up the objects of expenditure into such details, the codes provided for aggregates of certain items may be used instead for computer processing. For example, where it is not possible to indicate Pay, DA, HRA and CCA separately, the code for Salaries may be used to represent the aggregate of these items.
Direction 8 β Illustrative List
Standard Minor Head Codes and their Common Nomenclature
| Code | Common nomenclature | Direction |
|---|---|---|
| 001 | Direction and Administration | 3.1, 4.1 |
| 003 | Training | 3.1 |
| 004 | Research / Research & Development | β |
| 005 | Investigation | β |
| 050 | Land | β |
| 051 | Construction | β |
| 052 | Machinery and Equipment | 3.7 |
| 150 | Assistance to I.C.A.R. | β |
| 187 | Assistance to Industries / Companies | 3.1 |
| 188 | Assistance / Loans to Autonomous Bodies | 3.1, 6.1 |
| 190 | Assistance to / Investments in / Loans to Public Sector and Other Undertakings | 3.1, 4.2, 6.1 |
| 191 | Assistance / Loans to Municipal Corporation | 3.1, 6.1 |
| 192 | Assistance / Loans to Municipalities / Municipal Councils | 3.1, 6.1 |
| 193 | Assistance / Loans to Nagar Panchayats / Notified Area Committees or equivalent thereof | 3.1, 6.1 |
| 194 | Loans to Voluntary Organisations | 6.1 |
| 195 | Assistance to / Investments in / Loans to Co-operatives | 3.1, 4.2, 6.1 |
| 196 | Assistance / Loans to Zila Parishads / District level Panchayats | 3.1, 6.1 |
| 197 | Assistance / Loans to Block Panchayats / Intermediate level Panchayats | 3.1, 6.1 |
| 198 | Assistance / Loans to Gram Panchayats | 3.1, 6.1 |
| 199 | Assistance to Other Non-Government Institutions / Loans to Trading and Other Non-Government Institutions | 3.1, 6.1 |
| 201 β 300 | Departmentally run commercial undertakings and state trading schemes declared commercial | 5.1 |
| 500 | Receipts Awaiting Transfer to other Minor Heads (RAT) | 2.3 |
| 501 | Services and Service Fees | 2.1 |
| 502 | Expenditure Awaiting Transfer to other Heads / Departments (EAT) | 3.1 |
| 503 | Fines and Forfeitures | 2.6 |
| 789 | Development Action Plan for Scheduled Castes (DAPSC) | 3.8 |
| 790 | International Conference / Meeting | 3.2 |
| 791 | Loss by Exchange / Gain by Exchange | β |
| 792 / 795 | Irrecoverable Loans Written Off | 3.3 |
| 793 | Special Central Assistance for Scheduled Castes Component Plan | β |
| 794 | Special Central Assistance for Tribal Sub Plan | β |
| 796 | Development Action Plan for Scheduled Tribes (DAPST) | 3.8 |
| 797 | Transfer to Reserve Funds / Deposits Accounts | 3.4, 4.4 |
| 798 | International Co-operation | 3.2 |
| 799 | Suspense | 3.6 |
| 800 | Other Receipts / Other Expenditure / Other Loans / Other Deposits | 2.3, 3.1, 4.1, 6.2 |
| 801 | Interest or other earnings from Grantee on unspent balances | 2.5 |
| 802 | Interest or other payments to Grantor on unspent balances | 3.11 |
| 900 onwards | Always reserved for Deduct-Receipts, Deduct-Refunds or Deduct-Expenditure heads | 2.2, 3.4, 3.10, 4.4, 5.2, 6.4 |
Note to the Illustrative List
The standard minor heads may be opened by Ministries, Departments, State Governments and Union Territory Governments with Legislature in consultation with their Budget authorities, without the need for the office of the Controller General of Accounts to issue formal correction slips on the advice of the Comptroller and Auditor General of India.Recap
Rules Worth Memorising
| Direction | The rule in one line |
|---|---|
| 1.2 | No correction slip is needed where the Directions name the head, or where the List gives only a guideline β but footnote-based openings still need one. |
| 2.2 | Deduct-Refunds is a minor head under Non-Tax Revenue and Grants-in-Aid, but a sub-head under Tax Revenue. |
| 3.1 | 001 is always the first minor head; 502 (EAT) is cleared by minus debit within the same financial year for inter-departmental settlements. |
| 3.2 | A separate minor head 790 for an international conference only where expenditure is expected to be βΉ1 crore or more. |
| 3.4 | 797 in, 902 out β transfers to a Reserve Fund go under 797 with object head βInter-Account Transferβ; amounts met from it are a deduct entry under 902. |
| 3.6 | Suspense (799) exists only in works accounts, and has exactly three sub-heads: Stock, Miscellaneous Works Advances, Workshop Suspense. |
| 3.10 | Same year β reduce expenditure. Later year β 911, without disturbing gross expenditure in the Appropriation Accounts. |
| 4.2 | Equity goes to 190 (or 195 for co-operatives); debentures go to the Loan Section. |
| 4.4(b) | An unutilised transfer to a Reserve Fund through a Capital head must be footnoted in the Finance Account. |
| 5.1 | Codes 201 β 300 are the range for departmentally run commercial undertakings. |
| 7.1 | CGA approval β after consulting the C&AG β is needed to open a Reserve Fund as a sub-head, except where a statute makes the Fund obligatory. |
| 8 | Sub-major heads start at 01; 00 means none exists; βGeneralβ is permanently 80 so it always sorts last. |