List of Major & Minor Heads of Account \u2014 Study Notes<\/title>\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin>\r\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Plus+Jakarta+Sans:wght@400;500;600;700;800&display=swap\" rel=\"stylesheet\">\r\n<style>\r\n *, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n :root {\r\n --royal: #14307E;\r\n --blue: #2E52C8;\r\n --sky: #5B7BE0;\r\n --gold: #C4900F;\r\n --amber: #8A6209;\r\n --deep: #0E1B42;\r\n --text: #0F1A33;\r\n --muted: #3A4763;\r\n --faint: #515F7C;\r\n --border: #D5DEEC;\r\n --pale: #E9EEFA;\r\n --gpale: #FCF4DF;\r\n --pj-blue:#1e3a8a; --pj-blue-dark:#172554; --pj-orange:#f59e0b; --pj-orange-light:#fbbf24;\r\n --pj: 'Plus Jakarta Sans', -apple-system, BlinkMacSystemFont, 'Segoe UI', sans-serif;\r\n --serif: \"Bookman Old Style\",\"URW Bookman\",\"Bookman Old Style L\",Bookman,Georgia,\"Times New Roman\",serif;\r\n }\r\n html { scroll-behavior: smooth; }\r\n body {\r\n font-family: var(--serif);\r\n background: #fff;\r\n color: var(--text);\r\n font-size: 14.5px;\r\n line-height: 1.75;\r\n font-variant-numeric: tabular-nums;\r\n }\r\n a { text-decoration: none; color: inherit; }\r\n\r\n \/* \u2500\u2500 HERO \u2500\u2500 *\/\r\n .repo-hero {\r\n background: linear-gradient(135deg, rgba(23,37,84,.82) 0%, rgba(30,58,138,.75) 50%, rgba(23,37,84,.85) 100%),\r\n url('https:\/\/promotionexams.com\/wp-content\/uploads\/2025\/08\/balaji-thiruvaiyaru-02.jpeg') center\/cover no-repeat;\r\n color: #fff; padding: 3.5rem 1.5rem 2.5rem; text-align: center;\r\n position: relative; overflow: hidden; border-radius: 0 0 24px 24px;\r\n font-family: var(--pj);\r\n }\r\n .hero-decor { position: absolute; inset: 0; overflow: hidden; pointer-events: none; }\r\n .hero-book { position: absolute; opacity: .12; background: #fff; border-radius: 3px 8px 8px 3px; }\r\n .hero-book::before { content: ''; position: absolute; left: 0; top: 0; bottom: 0; width: 8px;\r\n background: var(--pj-orange); border-radius: 3px 0 0 3px; }\r\n .hero-book-1 { top: 15%; left: 8%; width: 50px; height: 65px; transform: rotate(-12deg); animation: floatBook 8s ease-in-out infinite; }\r\n .hero-book-2 { top: 20%; right: 10%; width: 45px; height: 58px; transform: rotate(15deg); animation: floatBook 10s ease-in-out infinite reverse; }\r\n .hero-book-2::before { background: #3b82f6; }\r\n .hero-book-3 { bottom: 18%; left: 12%; width: 40px; height: 50px; transform: rotate(8deg); animation: floatBook 9s ease-in-out infinite; }\r\n .hero-book-3::before { background: var(--pj-orange-light); }\r\n .hero-book-4 { bottom: 22%; right: 15%; width: 48px; height: 62px; transform: rotate(-18deg); animation: floatBook 7s ease-in-out infinite reverse; }\r\n @keyframes floatBook { 0%,100% { transform: translateY(0) rotate(-12deg); } 50% { transform: translateY(-8px) rotate(-8deg); } }\r\n\r\n .repo-hero-content { max-width: 860px; margin: 0 auto; position: relative; z-index: 1; }\r\n .repo-hero-badge { display: inline-flex; align-items: center; gap: 8px;\r\n background: rgba(245,158,11,.25); border: 1.5px solid var(--pj-orange);\r\n padding: 6px 16px; border-radius: 50px; font-size: 11px; font-weight: 600;\r\n color: var(--pj-orange-light); margin-bottom: 1rem; backdrop-filter: blur(4px); letter-spacing: .03em; }\r\n .repo-hero h1 { font-family: var(--pj); font-size: clamp(1.4rem, 5vw, 2.2rem); font-weight: 800;\r\n margin-bottom: .5rem; letter-spacing: -.025em; text-shadow: 0 2px 8px rgba(0,0,0,.3); line-height: 1.3; }\r\n .repo-hero h1 span { color: var(--pj-orange); }\r\n .repo-hero p { font-size: clamp(.8rem, 2.5vw, .95rem); color: rgba(255,255,255,.85); font-weight: 400;\r\n max-width: 640px; margin: 0 auto; text-shadow: 0 1px 4px rgba(0,0,0,.2); line-height: 1.6; }\r\n .repo-hero .slip { display: inline-block; margin-top: .9rem; font-size: 11px; font-weight: 500;\r\n color: rgba(255,255,255,.72); letter-spacing: .02em; }\r\n\r\n \/* \u2500\u2500 BREADCRUMB \u2500\u2500 *\/\r\n .crumb { background: #fff; border-bottom: 1px solid var(--border); padding: 9px 48px; }\r\n .crumb-inner { max-width: 1160px; margin: 0 auto; font-size: 12px; color: var(--faint); display: flex; gap: 7px; align-items: center; flex-wrap: wrap; }\r\n .crumb-inner a { color: var(--blue); font-weight: 700; }\r\n .crumb-inner .sep { color: var(--border); }\r\n\r\n \/* \u2500\u2500 LAYOUT \u2500\u2500 *\/\r\n .layout { max-width: 1160px; margin: 0 auto; padding: 40px 48px 88px;\r\n display: grid; grid-template-columns: 288px 1fr; gap: 52px; align-items: start; }\r\n\r\n \/* \u2500\u2500 SIDEBAR \u2500\u2500 *\/\r\n .sidebar { position: sticky; top: 22px; max-height: calc(100vh - 44px); }\r\n .toc-card { background: #fff; border: 1px solid var(--border); border-radius: 8px;\r\n padding: 17px 18px; max-height: calc(100vh - 44px); overflow-y: auto; }\r\n .toc-title { font-size: 10px; font-weight: 700; text-transform: uppercase; letter-spacing: .16em; color: var(--faint); margin-bottom: 13px; }\r\n .toc-chapter { background: var(--royal); color: #fff; border-radius: 5px; padding: 9px 12px;\r\n cursor: pointer; user-select: none; display: flex; align-items: center; gap: 9px; transition: background .16s; }\r\n .toc-chapter:hover { background: #1D3D95; }\r\n .toc-chapter + .toc-chapter, .toc-sub-wrap + .toc-chapter { margin-top: 9px; }\r\n .toc-chapter .chap-num { background: var(--gold); color: #fff; font-size: 10px; font-weight: 700;\r\n padding: 2px 7px; border-radius: 3px; flex-shrink: 0; letter-spacing: .04em; }\r\n .toc-chapter .chap-name { font-size: 12px; font-weight: 700; line-height: 1.35; flex: 1; }\r\n .toc-chapter .chev { flex-shrink: 0; width: 13px; height: 13px; transition: transform .25s; }\r\n .toc-chapter.collapsed .chev { transform: rotate(-90deg); }\r\n .toc-chapter.active { box-shadow: inset 3px 0 0 var(--gold); }\r\n .toc-sub-wrap { max-height: 1400px; overflow: hidden; transition: max-height .3s ease; }\r\n .toc-chapter.collapsed + .toc-sub-wrap { max-height: 0; }\r\n .toc-sub { list-style: none; margin: 5px 0 3px 7px; padding-left: 6px; border-left: 1.5px solid var(--border); }\r\n .toc-sub li a { display: flex; gap: 8px; font-size: 12px; color: var(--muted); padding: 4px 8px;\r\n border-radius: 4px; border-left: 2px solid transparent; line-height: 1.45; transition: all .14s; }\r\n .toc-sub li a .sn { font-size: 10.5px; color: var(--faint); flex-shrink: 0; min-width: 26px; font-weight: 700; }\r\n .toc-sub li a:hover { background: var(--pale); color: var(--royal); }\r\n .toc-sub li a.active { background: var(--pale); border-left-color: var(--blue); color: var(--royal); font-weight: 700; }\r\n .toc-sub li.app-li a { color: var(--amber); }\r\n .toc-sub li.app-li a:hover, .toc-sub li.app-li a.active { background: var(--gpale); border-left-color: var(--gold); color: var(--amber); }\r\n\r\n \/* \u2500\u2500 CHAPTER TABS \u2500\u2500 *\/\r\n .chapter-content { display: none; }\r\n .chapter-content.active { display: block; animation: fade .25s ease; }\r\n @keyframes fade { from { opacity: 0; transform: translateY(4px);} to { opacity: 1; transform: none; } }\r\n\r\n \/* \u2500\u2500 HEADINGS \u2500\u2500 *\/\r\n .chap-head { display: flex; align-items: center; gap: 13px; margin: 4px 0 22px;\r\n padding-bottom: 13px; border-bottom: 2.5px solid var(--royal); flex-wrap: wrap; }\r\n .chap-badge { background: var(--royal); color: #fff; font-size: 10px; font-weight: 700;\r\n padding: 5px 15px; border-radius: 4px; letter-spacing: .1em; text-transform: uppercase; white-space: nowrap; }\r\n .chap-head h2 { font-size: 22px; font-weight: 700; color: var(--royal); }\r\n\r\n .sec-head { display: flex; align-items: center; gap: 11px; margin: 34px 0 13px; flex-wrap: wrap; }\r\n .sec-badge { background: var(--blue); color: #fff; font-size: 10.5px; font-weight: 700;\r\n padding: 4px 11px; border-radius: 3px; letter-spacing: .04em; white-space: nowrap; }\r\n .sec-head h3 { font-size: 17px; font-weight: 700; color: var(--royal); }\r\n .article h4 { font-size: 14.5px; font-weight: 700; color: var(--royal); margin: 20px 0 9px; }\r\n .article p { color: var(--text); margin-bottom: 11px; text-align: justify; hyphens: auto; }\r\n .divider { border: none; border-top: 1.5px dashed var(--border); margin: 40px 0; }\r\n\r\n \/* \u2500\u2500 KEY-FACT CARDS \u2500\u2500 *\/\r\n .kf-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 13px; margin: 18px 0 26px; }\r\n .kf-card { border: 1.5px solid var(--border); border-radius: 9px; padding: 17px 15px; text-align: center; background: #fff; }\r\n .kf-card.a { border-color: #9DB0DE; background: var(--pale); }\r\n .kf-card.b { border-color: #B7C4E8; background: #F4F7FE; }\r\n .kf-card.c { border-color: #E5CD92; background: var(--gpale); }\r\n .kf-card .ico { font-size: 27px; margin-bottom: 6px; display: block; }\r\n .kf-card .lab { font-size: 10px; font-weight: 700; text-transform: uppercase; letter-spacing: .08em; color: var(--faint); margin-bottom: 5px; }\r\n .kf-card .val { font-size: 18px; font-weight: 700; color: var(--royal); line-height: 1.15; margin-bottom: 4px; letter-spacing: .02em; }\r\n .kf-card.c .val { color: var(--amber); }\r\n .kf-card .sub { font-size: 11.5px; color: var(--muted); line-height: 1.45; }\r\n\r\n \/* \u2500\u2500 ICON LIST \u2500\u2500 *\/\r\n .ilist { list-style: none; margin: 0 0 14px; display: flex; flex-direction: column; gap: 7px; }\r\n .ilist li { display: flex; align-items: flex-start; gap: 10px; font-size: 14px; color: var(--text); line-height: 1.72; }\r\n .ilist li .ic { font-size: 13px; flex-shrink: 0; margin-top: 4px; width: 22px; text-align: center; color: var(--blue); font-weight: 700; }\r\n .ilist li > span:not(.ic) { text-align: justify; hyphens: auto; flex: 1; }\r\n\r\n \/* \u2500\u2500 CALLOUTS \u2500\u2500 *\/\r\n .callout { border-left: 3px solid var(--blue); padding: 12px 18px; margin: 15px 0 19px;\r\n background: #F6F8FE; text-align: justify; hyphens: auto; }\r\n .callout.gold { border-left-color: var(--gold); background: var(--gpale); }\r\n .callout.deep { border-left-color: var(--royal); background: var(--pale); }\r\n .co-label { font-size: 10px; font-weight: 700; text-transform: uppercase; letter-spacing: .12em; margin-bottom: 7px; color: var(--blue); }\r\n .callout.gold .co-label { color: var(--amber); }\r\n .callout.deep .co-label { color: var(--royal); }\r\n\r\n \/* \u2500\u2500 FIGURE \u2500\u2500 *\/\r\n .figure { border: 1.5px solid var(--border); border-radius: 10px; padding: 18px; margin: 20px 0 24px;\r\n background: linear-gradient(180deg,#FAFBFE 0%,#fff 100%); overflow-x: auto; }\r\n .figure svg { display: block; width: 100%; min-width: 860px; height: auto; }\r\n .figcap { font-size: 12px; color: var(--muted); margin-top: 10px; }\r\n svg text { font-family: var(--serif); }\r\n .ln { stroke: #8794AE; stroke-width: 1.3; fill: none; }\r\n\r\n \/* \u2500\u2500 LADDER (11 levels) \u2500\u2500 *\/\r\n .ladder { border: 1.5px solid var(--border); border-radius: 9px; overflow: hidden; margin: 18px 0 24px; }\r\n .ladder .lad-hd, .ladder .lvl { display: grid; grid-template-columns: 176px 1fr 1.1fr; }\r\n .ladder .lad-hd { background: var(--royal); }\r\n .ladder .lad-hd div { padding: 9px 15px; font-size: 10px; letter-spacing: .14em; text-transform: uppercase; color: #fff; font-weight: 700; }\r\n .band { padding: 8px 15px; font-size: 10.5px; letter-spacing: .12em; text-transform: uppercase; font-weight: 700; }\r\n .band.s { background: var(--pale); color: var(--royal); border-top: 1px solid #C6D2EE; border-bottom: 1px solid #C6D2EE; }\r\n .band.c { background: var(--gpale); color: var(--amber); border-top: 1px solid #E5CD92; border-bottom: 1px solid #E5CD92; }\r\n .band.l { background: #F2F5FC; color: var(--muted); border-top: 1px solid var(--border); border-bottom: 1px solid var(--border); }\r\n .ladder .lvl { border-bottom: 1px solid var(--border); }\r\n .ladder .lvl:last-of-type { border-bottom: none; }\r\n .ladder .lvl:hover { background: #FAFBFE; }\r\n .ladder .lvl > div { padding: 11px 15px; }\r\n .ladder .lvl .nm { border-right: 1px solid var(--border); }\r\n .ladder .lvl .nm b { font-size: 14px; font-weight: 700; color: var(--royal); display: block; }\r\n .ladder .lvl .nm em { font-style: normal; font-size: 10.5px; color: var(--faint); display: block; margin-top: 2px; }\r\n .ladder .lvl .ask { color: var(--muted); font-size: 13px; border-right: 1px solid var(--border); }\r\n .ladder .lvl .eg { font-size: 13px; }\r\n .ladder .lvl .eg code { font-family: var(--serif); font-weight: 700; letter-spacing: .07em; color: var(--royal);\r\n background: var(--pale); border: 1px solid #C6D2EE; border-radius: 3px; padding: 1px 7px; margin-right: 8px; }\r\n .ladder .lvl.mus .eg code { background: var(--gpale); border-color: #E5CD92; color: var(--amber); }\r\n .chainbar { background: var(--royal); color: #fff; padding: 14px 16px; text-align: center;\r\n font-size: clamp(14px,2.6vw,19px); font-weight: 700; letter-spacing: .1em; border-top: 4px solid var(--gold); }\r\n .chainbar i { font-style: normal; color: var(--gold); padding: 0 3px; }\r\n .chainbar em { display: block; font-style: normal; font-size: 11px; letter-spacing: .08em; color: #C6D3F0; margin-top: 6px; font-weight: 400; }\r\n\r\n \/* \u2500\u2500 DIGIT KEY \u2500\u2500 *\/\r\n .keygrid { display: grid; grid-template-columns: repeat(auto-fit, minmax(168px,1fr)); gap: 12px; margin: 16px 0 22px; }\r\n .keycard { border: 1.5px solid var(--border); border-radius: 9px; padding: 15px; background: #fff; border-top: 5px solid var(--c); }\r\n .keycard .d { font-size: 22px; font-weight: 700; color: var(--c); letter-spacing: .05em; line-height: 1; }\r\n .keycard .n { font-weight: 700; font-size: 13.5px; margin: 7px 0 4px; color: var(--royal); }\r\n .keycard .x { font-size: 12px; color: var(--muted); line-height: 1.5; }\r\n\r\n \/* \u2500\u2500 LADDER +2 \u2500\u2500 *\/\r\n .rungs { display: grid; grid-template-columns: repeat(auto-fit, minmax(148px,1fr)); margin: 14px 0 8px;\r\n border: 1.5px solid var(--border); border-radius: 9px; overflow: hidden; }\r\n .rung { padding: 14px; border-left: 4px solid var(--c); background: #fff; }\r\n .rung code { font-family: var(--serif); font-size: 21px; font-weight: 700; color: var(--c); display: block; letter-spacing: .09em; }\r\n .rung em { font-style: normal; font-size: 12px; color: var(--muted); display: block; margin-top: 4px; line-height: 1.45; }\r\n\r\n \/* \u2500\u2500 HEAD LISTS \u2500\u2500 *\/\r\n .sector { border: 1.5px solid var(--border); border-radius: 9px; margin: 16px 0 20px; overflow: hidden; border-left: 5px solid var(--c); }\r\n .sector > .st { background: var(--pale); padding: 11px 16px; font-weight: 700; font-size: 15px; color: var(--royal);\r\n display: flex; justify-content: space-between; gap: 12px; align-items: baseline; flex-wrap: wrap; }\r\n .sector > .st .cnt { font-size: 11px; color: var(--faint); font-weight: 400; white-space: nowrap; }\r\n .sector > .body { padding: 4px 16px 14px; }\r\n .subsec { font-size: 13px; font-weight: 700; color: var(--amber); margin: 14px 0 6px;\r\n padding-bottom: 4px; border-bottom: 1px dashed var(--border); }\r\n .heads { list-style: none; display: grid; grid-template-columns: 1fr 1fr; gap: 0 20px; }\r\n .heads li { display: flex; gap: 11px; align-items: baseline; padding: 5px 6px; font-size: 13px;\r\n border-bottom: 1px solid #EDF1F8; }\r\n .heads li:hover { background: #F7F9FE; }\r\n .heads code { font-family: var(--serif); font-size: 13.5px; font-weight: 700; color: var(--c);\r\n flex: 0 0 44px; letter-spacing: .05em; }\r\n .heads .flag { font-size: 10px; color: var(--amber); border: 1px solid #E5CD92; background: var(--gpale);\r\n border-radius: 3px; padding: 0 5px; margin-left: 5px; white-space: nowrap; }\r\n .nohead { font-size: 12.5px; color: var(--muted); font-style: italic; padding: 8px 6px; }\r\n\r\n \/* \u2500\u2500 TABLES \u2500\u2500 *\/\r\n .tbl { width: 100%; border-collapse: collapse; margin: 15px 0 22px; border: 1px solid var(--border);\r\n border-radius: 8px; overflow: hidden; font-size: 13px; }\r\n .tbl thead tr { background: var(--royal); color: #fff; }\r\n .tbl th { padding: 10px 13px; text-align: left; font-size: 11px; font-weight: 700; text-transform: uppercase; letter-spacing: .06em; }\r\n .tbl td { padding: 10px 13px; vertical-align: top; border-bottom: 1px solid var(--border); color: var(--text); line-height: 1.6; }\r\n .tbl td:first-child { font-weight: 700; color: var(--royal); white-space: nowrap; letter-spacing: .04em; }\r\n .tbl tr:nth-child(even) td { background: #FAFBFE; }\r\n .tbl tbody tr:hover td { background: var(--pale); }\r\n .tbl td.ref { font-size: 11.5px; color: var(--muted); white-space: nowrap; font-weight: 400; }\r\n\r\n \/* \u2500\u2500 APPENDIX \/ DIRECTION BOX \u2500\u2500 *\/\r\n .abox { border: 2px dashed #B7C4E8; border-radius: 11px; padding: 22px 24px; margin: 26px 0; background: #FCFDFF; }\r\n .astamp { display: inline-block; background: var(--gold); color: #fff; font-size: 10.5px; font-weight: 700;\r\n letter-spacing: .09em; text-transform: uppercase; padding: 4px 13px; border-radius: 4px; margin-bottom: 11px; }\r\n .abox h3 { font-size: 16.5px; font-weight: 700; color: var(--royal); margin-bottom: 4px; }\r\n .abox .ameta { font-size: 12px; color: var(--muted); margin-bottom: 16px; font-style: italic; }\r\n .abox h5 { font-size: 13px; font-weight: 700; color: var(--amber); margin: 16px 0 7px; text-transform: uppercase; letter-spacing: .05em; }\r\n\r\n \/* \u2500\u2500 CODE CHIP \u2500\u2500 *\/\r\n code.chip { font-family: var(--serif); font-size: 12.5px; font-weight: 700; color: var(--amber);\r\n background: var(--gpale); border: 1px solid #E5CD92; padding: 1px 6px; border-radius: 3px; }\r\n\r\n \/* \u2500\u2500 FILE-NUMBER ANATOMY \u2500\u2500 *\/\r\n .anat { border: 2px solid var(--royal); border-radius: 10px; padding: 20px 22px; margin: 16px 0 20px;\r\n background: linear-gradient(95deg, var(--pale) 0%, #fff 100%); text-align: center; }\r\n .anat-row { display: inline-flex; flex-wrap: wrap; background: #fff; border-radius: 8px; padding: 5px;\r\n box-shadow: 0 2px 8px rgba(14,27,66,.09); margin-bottom: 13px; }\r\n .seg { padding: 7px 13px; font-weight: 700; font-size: 15px; border-right: 1px solid var(--border); color: var(--royal); letter-spacing: .06em; }\r\n .seg:last-child { border-right: none; }\r\n .seg.g { background: var(--gpale); color: var(--amber); }\r\n .seg.b { background: var(--pale); color: var(--royal); }\r\n .seg.n { background: #F4F6FB; color: var(--muted); }\r\n .anat-legend { display: grid; grid-template-columns: repeat(auto-fit, minmax(132px,1fr)); gap: 7px; }\r\n .anat-legend div { font-size: 11.5px; padding: 6px 9px; border: 1px solid var(--border); border-radius: 4px; line-height: 1.4; background: #fff; }\r\n\r\n footer { background: var(--royal); color: #C6D3F0; padding: 26px 48px; font-size: 12px; border-top: 6px solid var(--gold); }\r\n footer .fi { max-width: 1160px; margin: 0 auto; }\r\n footer strong { color: #fff; }\r\n\r\n @media (max-width: 900px) {\r\n .layout { grid-template-columns: 1fr; gap: 30px; padding: 26px 22px 64px; }\r\n .sidebar { position: static; max-height: none; }\r\n .toc-card { max-height: none; }\r\n .kf-grid { grid-template-columns: 1fr; }\r\n .heads { grid-template-columns: 1fr; }\r\n .ladder .lad-hd { display: none; }\r\n .ladder .lvl { grid-template-columns: 1fr; }\r\n .ladder .lvl .nm, .ladder .lvl .ask { border-right: none; }\r\n .ladder .lvl .nm { padding-bottom: 3px; } .lvl .ask { padding-top: 0; padding-bottom: 4px; } .lvl .eg { padding-top: 0; }\r\n .crumb, footer { padding-left: 22px; padding-right: 22px; }\r\n .repo-hero { padding: 2.5rem 1rem 2rem; }\r\n .hero-book { display: none; }\r\n }\r\n\r\n \/* \u2550\u2550 INTERACTIVE LAYER \u2550\u2550 *\/\r\n .searchbar { position: sticky; top: 0; z-index: 40; background: rgba(255,255,255,.97);\r\n backdrop-filter: blur(8px); border-bottom: 1px solid var(--border); padding: 10px 48px; }\r\n .sb-inner { max-width: 1160px; margin: 0 auto; display: flex; gap: 9px; align-items: center; flex-wrap: wrap; position: relative; }\r\n #q { flex: 1 1 250px; min-width: 0; font-family: var(--serif); font-size: 13.5px; padding: 9px 13px;\r\n border: 1.5px solid var(--border); border-radius: 5px; background: #fff; color: var(--text); }\r\n #q:focus { outline: none; border-color: var(--royal); box-shadow: 0 0 0 3px rgba(20,48,126,.13); }\r\n .btn { font-family: var(--serif); font-size: 12.5px; font-weight: 700; padding: 9px 13px;\r\n border: 1.5px solid var(--border); background: #fff; border-radius: 5px; cursor: pointer; color: var(--royal); white-space: nowrap; }\r\n .btn:hover { border-color: var(--royal); background: var(--pale); }\r\n .sb-count { font-size: 12px; color: var(--faint); white-space: nowrap; margin-left: auto; }\r\n .results { position: absolute; top: calc(100% + 9px); left: 0; right: 0; background: #fff;\r\n border: 1.5px solid var(--royal); border-radius: 7px; box-shadow: 0 14px 34px -12px rgba(14,27,66,.4);\r\n max-height: 58vh; overflow-y: auto; z-index: 50; }\r\n .results.hidden { display: none; }\r\n .res-hd { padding: 8px 14px; background: var(--royal); color: #fff; font-size: 10.5px;\r\n letter-spacing: .13em; text-transform: uppercase; font-weight: 700; position: sticky; top: 0; }\r\n .res { display: flex; gap: 12px; align-items: baseline; padding: 8px 14px; border-bottom: 1px solid #EDF1F8; cursor: pointer; }\r\n .res:last-child { border-bottom: none; }\r\n .res:hover, .res.sel { background: var(--pale); }\r\n .res code { font-family: var(--serif); font-weight: 700; font-size: 13.5px; color: var(--royal); flex: 0 0 46px; letter-spacing: .05em; }\r\n .res .rn { flex: 1; font-size: 13px; }\r\n .res .rw { font-size: 11px; color: var(--faint); text-align: right; flex: 0 0 auto; max-width: 40%; line-height: 1.45; }\r\n mark { background: #F6DC96; border-radius: 2px; padding: 0 1px; color: inherit; }\r\n .res-none { padding: 20px; text-align: center; color: var(--muted); font-size: 13px; }\r\n\r\n .sector > .st { cursor: pointer; user-select: none; justify-content: flex-start; transition: background .14s; }\r\n .sector > .st:hover { background: #DCE5F7; }\r\n .sector > .st .cv { flex: 0 0 14px; font-weight: 700; color: var(--royal); font-size: 16px; line-height: 1.2; }\r\n .sector > .st .cnt { margin-left: auto; }\r\n .sector.collapsed > .body { display: none; }\r\n .heads li.flash { animation: fl 1.9s ease; }\r\n @keyframes fl { 0%,55% { background: #F6DC96; } 100% { background: transparent; } }\r\n\r\n .chainbar .seg-btn { background: none; border: 1.5px solid rgba(255,255,255,.32); border-radius: 5px;\r\n color: #fff; font-family: var(--serif); font-size: inherit; font-weight: 700; letter-spacing: .08em;\r\n padding: 3px 11px; cursor: pointer; transition: .15s; }\r\n .chainbar .seg-btn:hover { border-color: var(--gold); background: rgba(196,144,15,.28); }\r\n .chainbar .seg-btn[aria-selected=\"true\"] { background: var(--gold); border-color: var(--gold); color: #fff; }\r\n .chain-out { background: #10245A; color: #D6DFF5; padding: 13px 18px; text-align: left; font-size: 13px; line-height: 1.65; }\r\n .chain-out b { display: block; color: #fff; font-size: 14px; margin-bottom: 3px; }\r\n\r\n @media (max-width: 900px) {\r\n .searchbar { padding-left: 22px; padding-right: 22px; }\r\n .sb-count { margin-left: 0; width: 100%; }\r\n .res .rw { display: none; }\r\n }\r\n\r\n\r\n \/* \u2550\u2550 VIEW TABS \u2550\u2550 *\/\r\n .viewtabs { display: inline-flex; gap: 4px; background: rgba(255,255,255,.95); padding: 4px;\r\n border-radius: 10px; border: 1px solid rgba(255,255,255,.55); margin-top: 1.6rem;\r\n position: relative; z-index: 1; box-shadow: 0 6px 18px rgba(0,0,0,.22); }\r\n .vt { padding: 8px 24px; font-size: 12.5px; font-weight: 700; color: #64748b; background: transparent;\r\n border: none; border-radius: 7px; cursor: pointer; font-family: var(--pj);\r\n transition: .3s cubic-bezier(.4,0,.2,1); letter-spacing: .01em; }\r\n .vt:hover { color: #0f172a; background: #f1f5f9; }\r\n .vt.active { background: var(--pj-blue); color: #fff; }\r\n .vt[data-view=\"explorer\"].active { background: var(--pj-orange); color: #fff; }\r\n .vt:focus-visible { outline: 2px solid var(--pj-orange); outline-offset: 2px; }\r\n\r\n .exview { max-width: 1160px; margin: 0 auto; padding: 34px 48px 84px; }\r\n .exview.hidden, .layout.hidden, .searchbar.hidden { display: none; }\r\n .exv-head { margin-bottom: 20px; padding-bottom: 14px; border-bottom: 2.5px solid var(--royal); }\r\n .exv-head h2 { font-size: 22px; font-weight: 700; color: var(--royal); }\r\n .exv-head p { color: var(--muted); font-size: 13.8px; margin-top: 8px; max-width: 82ch; text-align: justify; hyphens: auto; }\r\n .ex-bar { position: sticky; top: 0; z-index: 30; }\r\n\r\n .exv-sec { margin: 42px 0 18px; }\r\n .exv-sec:first-child { margin-top: 0; }\r\n .kicker { font-size: 10.5px; letter-spacing: .2em; text-transform: uppercase; color: var(--amber); font-weight: 700; }\r\n .exv-sec h2 { font-size: clamp(19px, 3vw, 25px); font-weight: 700; color: var(--royal); margin: 7px 0 8px; }\r\n .exv-sec p { color: var(--muted); margin: 0; max-width: 74ch; font-size: 13.8px; text-align: justify; hyphens: auto; }\r\n\r\n .plusbox { border: 1.5px solid var(--border); border-radius: 9px; padding: 20px; margin-top: 15px; background: #fff; }\r\n .plusbox h3 { font-size: 15.5px; margin: 0 0 5px; color: var(--royal); font-weight: 700; }\r\n .plusbox > p { color: var(--muted); font-size: 12.8px; margin: 0 0 15px; max-width: 70ch; }\r\n .plusbox .note { font-size: 12px; color: var(--muted); margin-top: 14px; display: block; }\r\n\r\n .rules { display: grid; grid-template-columns: repeat(auto-fit, minmax(268px, 1fr)); gap: 12px; margin: 16px 0 10px; }\r\n .rule { border: 1.5px solid var(--border); border-radius: 9px; padding: 16px 17px; background: #fff; }\r\n .rule .para { font-size: 11px; color: var(--amber); letter-spacing: .09em; font-weight: 700; }\r\n .rule h4 { font-size: 14.5px; margin: 6px 0; color: var(--royal); font-weight: 700; }\r\n .rule p { margin: 0; font-size: 12.8px; color: var(--muted); line-height: 1.62; }\r\n\r\n \/* \u2550\u2550 EXPLORER \u2550\u2550 *\/\r\n .ex-bar { display: flex; gap: 9px; flex-wrap: wrap; align-items: center; padding: 12px 14px;\r\n background: var(--pale); border: 1.5px solid #B7C4E8; border-radius: 8px; margin: 18px 0 18px; }\r\n #exq { flex: 1 1 230px; min-width: 0; font-family: var(--serif); font-size: 13.5px; padding: 9px 13px;\r\n border: 1.5px solid var(--border); border-radius: 5px; background: #fff; color: var(--text); }\r\n #exq:focus { outline: none; border-color: var(--royal); box-shadow: 0 0 0 3px rgba(20,48,126,.13); }\r\n .btn.jump { background: var(--royal); color: #fff; border-color: var(--royal); }\r\n .btn.jump:hover { background: var(--ink); color: #fff; }\r\n .ex-count { margin-left: auto; font-size: 12px; color: var(--faint); white-space: nowrap; }\r\n\r\n \/* \u2014 every node row is a 4-column grid: marker | chip | title | count \u2014 *\/\r\n .ex > summary {\r\n display: grid;\r\n grid-template-columns: 14px max-content minmax(0, 1fr) max-content;\r\n gap: 4px 11px;\r\n align-items: start;\r\n cursor: pointer;\r\n list-style: none;\r\n padding: 11px 14px;\r\n }\r\n .ex > summary::-webkit-details-marker { display: none; }\r\n .ex > summary::marker { content: \"\"; }\r\n .ex > summary::before { content: \"+\"; font-weight: 700; color: var(--royal); font-size: 15px; line-height: 1.35; text-align: center; }\r\n .ex[open] > summary::before { content: \"\u2013\"; }\r\n .ex > summary:focus-visible { outline: 2px solid var(--royal); outline-offset: -2px; }\r\n\r\n .ex > summary > .chip { font-size: 9px; letter-spacing: .14em; text-transform: uppercase; font-weight: 700;\r\n border: 1px solid var(--border); border-radius: 3px; padding: 2px 7px; color: var(--muted);\r\n background: #fff; margin-top: 2px; white-space: nowrap; }\r\n .ex > summary > .tt { font-weight: 700; line-height: 1.42; min-width: 0; font-size: 13.8px; color: var(--ink); }\r\n .ex > summary > .tt .nt { display: block; font-weight: 400; font-size: 11.5px; color: var(--muted); margin-top: 4px; line-height: 1.55; }\r\n .ex > summary > .mt { font-size: 11px; color: var(--faint); margin-top: 4px; white-space: nowrap; }\r\n\r\n .ex .in { position: relative; padding: 4px 12px 11px 34px; }\r\n .ex .in::before { content: \"\"; position: absolute; left: 16px; top: 4px; bottom: 10px; width: 1px; background: var(--border); }\r\n\r\n \/* \u2014 Part level \u2014 *\/\r\n .ex.part { background: #fff; border-radius: 8px; overflow: hidden; margin-bottom: 15px;\r\n border-left: 5px solid var(--c); box-shadow: 0 1px 0 rgba(14,27,66,.05), 0 9px 24px -18px rgba(14,27,66,.5); }\r\n .ex.part > summary { background: var(--royal); border-bottom: 3px solid var(--gold); padding: 15px 16px 14px; }\r\n .ex.part > summary::before { color: var(--gold); }\r\n .ex.part > summary > .chip { border-color: var(--gold); color: #fff; background: transparent; }\r\n .ex.part > summary > .tt { font-size: 17px; color: #fff; }\r\n .ex.part > summary > .tt .nt { color: #C6D3F0; }\r\n .ex.part > summary > .mt { color: #E8CE87; }\r\n .ex.part > .in { padding: 14px 16px 16px; }\r\n .ex.part > .in::before { display: none; }\r\n\r\n \/* \u2014 nested levels \u2014 *\/\r\n .ex.nd { background: #fff; border: 1px solid var(--border); border-radius: 6px; margin-bottom: 8px; }\r\n .ex.nd[data-k=\"Division\"] > summary { background: var(--pale); }\r\n .ex.nd[data-k=\"Division\"] > summary > .tt { font-size: 15.5px; color: var(--royal); }\r\n .ex.nd[data-k=\"Section\"] { border-left: 4px solid var(--c); }\r\n .ex.nd[data-k=\"Section\"] > summary { background: #FAFCFF; }\r\n .ex.nd[data-k=\"Section\"] > summary > .tt { font-size: 14.5px; color: var(--royal); }\r\n .ex.nd[data-k=\"Sector\"] > summary { background: #FBFCFE; }\r\n .ex.nd[data-k=\"Sector\"] > summary > .tt { font-size: 13.8px; color: var(--ink); }\r\n .ex.nd[data-k=\"Sub-sector\"] > summary > .tt { font-size: 13.2px; font-weight: 400; color: var(--text); }\r\n\r\n .ex .rng { display: inline-block; font-size: 10.5px; font-weight: 700; letter-spacing: .05em; color: var(--royal);\r\n border: 1px solid var(--c); border-radius: 3px; padding: 0 6px; margin-left: 8px; background: #fff; vertical-align: 1px; }\r\n\r\n .ex-heads { list-style: none; margin: 7px 0 3px; }\r\n .ex-heads li { display: flex; gap: 11px; align-items: baseline; padding: 5px 8px; font-size: 13px;\r\n border-left: 3px solid var(--c); border-bottom: 1px solid #EDF1F8; }\r\n .ex-heads li:last-child { border-bottom: none; }\r\n .ex-heads li:hover { background: #F7F9FE; }\r\n .ex-heads code { font-family: var(--serif); font-weight: 700; font-size: 13.5px; color: var(--royal); flex: 0 0 44px; letter-spacing: .05em; }\r\n .ex-hidden { display: none !important; }\r\n .ex-none { padding: 24px; text-align: center; color: var(--muted); font-size: 13px;\r\n border: 1.5px dashed var(--border); border-radius: 8px; }\r\n\r\n @media (max-width: 760px) {\r\n .ex > summary { grid-template-columns: 14px minmax(0, 1fr); }\r\n .ex > summary > .chip { grid-column: 2; justify-self: start; }\r\n .ex > summary > .tt { grid-column: 2; }\r\n .ex > summary > .mt { grid-column: 2; margin-top: 2px; }\r\n .exview { padding-left: 22px; padding-right: 22px; }\r\n }\r\n\r\n @media print { .searchbar, .results, .viewtabs { display: none; } .ex-bar { display: none; } .exview.hidden, .layout.hidden { display: block; } .sector.collapsed > .body { display: block; } }\r\n @media print { .sidebar { display: none; } .layout { grid-template-columns: 1fr; } .chapter-content { display: block !important; } }\r\n<\/style>\r\n<\/head>\r\n<body>\r\n\r\n<header class=\"repo-hero\">\r\n <div class=\"hero-decor\">\r\n <div class=\"hero-book hero-book-1\"><\/div>\r\n <div class=\"hero-book hero-book-2\"><\/div>\r\n <div class=\"hero-book hero-book-3\"><\/div>\r\n <div class=\"hero-book hero-book-4\"><\/div>\r\n <\/div>\r\n <div class=\"repo-hero-content\">\r\n <div class=\"repo-hero-badge\">\ud83d\udcd8 SSC ASO LDCE \u00b7 Paper 1<\/div>\r\n <h1><span>List of Major & Minor Heads of Account<\/span><\/h1>\r\n <p>Interactive notes on the classification structure of Government accounts \u2014 the three Parts, two Divisions and four Sections, all 489 major heads, the General Directions and the coding pattern.<\/p>\r\n <div class=\"slip\">Ministry of Finance \u00b7 Department of Expenditure \u00b7 Controller General of Accounts \u00b7 Correction slips up to 1106 dated 09-06-2026<\/div>\r\n <div class=\"viewtabs\">\r\n <button class=\"vt active\" data-view=\"notes\" type=\"button\">\ud83d\udcd6 Notes<\/button>\r\n <button class=\"vt\" data-view=\"explorer\" type=\"button\">\ud83c\udf33 Explorer<\/button>\r\n <\/div>\r\n <\/div>\r\n<\/header>\r\n\r\n<div class=\"crumb\">\r\n <div class=\"crumb-inner\">\r\n <a href=\"#\">Home<\/a><span class=\"sep\">\u203a<\/span>\r\n <a href=\"#\">Accounts & Finance<\/a><span class=\"sep\">\u203a<\/span>\r\n <span>LMMHA \u2014 Study Notes<\/span>\r\n <\/div>\r\n<\/div>\r\n\r\n\r\n<div class=\"searchbar\">\r\n <div class=\"sb-inner\">\r\n <input id=\"q\" type=\"search\" placeholder=\"Search all 489 major heads \u2014 by code or by name\" autocomplete=\"off\" aria-label=\"Search major heads\">\r\n <button class=\"btn\" id=\"expandAll\" type=\"button\">Expand all<\/button>\r\n <button class=\"btn\" id=\"collapseAll\" type=\"button\">Collapse all<\/button>\r\n <span class=\"sb-count\" id=\"sbCount\">489 major heads<\/span>\r\n <div class=\"results hidden\" id=\"results\"><\/div>\r\n <\/div>\r\n<\/div>\r\n\r\n<div class=\"layout\" id=\"viewNotes\">\r\n\r\n\r\n<aside class=\"sidebar\">\r\n <div class=\"toc-card\">\r\n <div class=\"toc-title\">Table of Contents<\/div>\r\n\r\n <div class=\"toc-chapter active\" data-chap=\"1\">\r\n <span class=\"chap-num\">CH 1<\/span>\r\n <span class=\"chap-name\">Structure of Government Accounts<\/span>\r\n <svg class=\"chev\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3\" stroke-linecap=\"round\"><polyline points=\"6 9 12 15 18 9\"\/><\/svg>\r\n <\/div>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub\">\r\n <li><a href=\"#c1-1\"><span class=\"sn\">1.1<\/span><span>The Three Parts<\/span><\/a><\/li>\r\n <li><a href=\"#c1-2\"><span class=\"sn\">1.2<\/span><span>Divisions and Sections<\/span><\/a><\/li>\r\n <li><a href=\"#c1-3\"><span class=\"sn\">1.3<\/span><span>The Eleven Levels<\/span><\/a><\/li>\r\n <li><a href=\"#c1-4\"><span class=\"sn\">1.4<\/span><span>Reading the First Digit<\/span><\/a><\/li>\r\n <li><a href=\"#c1-5\"><span class=\"sn\">1.5<\/span><span>The +2 Ladder<\/span><\/a><\/li>\r\n <li><a href=\"#c1-6\"><span class=\"sn\">1.6<\/span><span>Head Count at a Glance<\/span><\/a><\/li>\r\n <\/ul><\/div>\r\n\r\n <div class=\"toc-chapter collapsed\" data-chap=\"2\">\r\n <span class=\"chap-num\">CH 2<\/span>\r\n <span class=\"chap-name\">Section 1 \u2014 Receipt Heads (Revenue Account)<\/span>\r\n <svg class=\"chev\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3\" stroke-linecap=\"round\"><polyline points=\"6 9 12 15 18 9\"\/><\/svg>\r\n <\/div>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub\">\r\n <li><a href=\"#c2-a\"><span class=\"sn\">A<\/span><span>Tax Revenue<\/span><\/a><\/li>\r\n <li><a href=\"#c2-b\"><span class=\"sn\">B<\/span><span>Non-Tax Revenue<\/span><\/a><\/li>\r\n <li><a href=\"#c2-c\"><span class=\"sn\">C<\/span><span>Grants-in-Aid and Contributions<\/span><\/a><\/li>\r\n <\/ul><\/div>\r\n\r\n <div class=\"toc-chapter collapsed\" data-chap=\"3\">\r\n <span class=\"chap-num\">CH 3<\/span>\r\n <span class=\"chap-name\">Section 2 \u2014 Expenditure Heads (Revenue Account)<\/span>\r\n <svg class=\"chev\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3\" stroke-linecap=\"round\"><polyline points=\"6 9 12 15 18 9\"\/><\/svg>\r\n <\/div>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub\">\r\n <li><a href=\"#c3-a\"><span class=\"sn\">A<\/span><span>General Services<\/span><\/a><\/li>\r\n <li><a href=\"#c3-b\"><span class=\"sn\">B<\/span><span>Social Services<\/span><\/a><\/li>\r\n <li><a href=\"#c3-c\"><span class=\"sn\">C<\/span><span>Economic Services<\/span><\/a><\/li>\r\n <li><a href=\"#c3-d\"><span class=\"sn\">D<\/span><span>Grants-in-aid and Contributions<\/span><\/a><\/li>\r\n <\/ul><\/div>\r\n\r\n <div class=\"toc-chapter collapsed\" data-chap=\"4\">\r\n <span class=\"chap-num\">CH 4<\/span>\r\n <span class=\"chap-name\">Section 3 \u2014 Capital Account<\/span>\r\n <svg class=\"chev\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3\" stroke-linecap=\"round\"><polyline points=\"6 9 12 15 18 9\"\/><\/svg>\r\n <\/div>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub\">\r\n <li><a href=\"#c4-r\"><span class=\"sn\">\u2014<\/span><span>Receipt Heads (Capital Account)<\/span><\/a><\/li>\r\n <li><a href=\"#c4-a\"><span class=\"sn\">A<\/span><span>Capital Account of General Services<\/span><\/a><\/li>\r\n <li><a href=\"#c4-b\"><span class=\"sn\">B<\/span><span>Capital Account of Social Services<\/span><\/a><\/li>\r\n <li><a href=\"#c4-c\"><span class=\"sn\">C<\/span><span>Capital Account of Economic Services<\/span><\/a><\/li>\r\n <li><a href=\"#c4-d\"><span class=\"sn\">D<\/span><span>Grants-in-aid and Contributions<\/span><\/a><\/li>\r\n <\/ul><\/div>\r\n\r\n <div class=\"toc-chapter collapsed\" data-chap=\"5\">\r\n <span class=\"chap-num\">CH 5<\/span>\r\n <span class=\"chap-name\">Section 4 \u2014 Public Debt, Loans & Advances<\/span>\r\n <svg class=\"chev\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3\" stroke-linecap=\"round\"><polyline points=\"6 9 12 15 18 9\"\/><\/svg>\r\n <\/div>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub\">\r\n <li><a href=\"#c5-e\"><span class=\"sn\">E<\/span><span>Public Debt<\/span><\/a><\/li>\r\n <li><a href=\"#c5-f\"><span class=\"sn\">F<\/span><span>Loans and Advances<\/span><\/a><\/li>\r\n <li><a href=\"#c5-g\"><span class=\"sn\">G<\/span><span>Inter-State Settlement<\/span><\/a><\/li>\r\n <li><a href=\"#c5-h\"><span class=\"sn\">H<\/span><span>Transfer to Contingency Fund<\/span><\/a><\/li>\r\n <\/ul><\/div>\r\n\r\n <div class=\"toc-chapter collapsed\" data-chap=\"6\">\r\n <span class=\"chap-num\">CH 6<\/span>\r\n <span class=\"chap-name\">Parts II & III \u2014 Contingency Fund and Public Account<\/span>\r\n <svg class=\"chev\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3\" stroke-linecap=\"round\"><polyline points=\"6 9 12 15 18 9\"\/><\/svg>\r\n <\/div>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub\">\r\n <li><a href=\"#c6-cf\"><span class=\"sn\">II<\/span><span>Contingency Fund<\/span><\/a><\/li>\r\n <li><a href=\"#c6-i\"><span class=\"sn\">I<\/span><span>Small Savings, Provident Funds etc.<\/span><\/a><\/li>\r\n <li><a href=\"#c6-j\"><span class=\"sn\">J<\/span><span>Reserve Funds<\/span><\/a><\/li>\r\n <li><a href=\"#c6-k\"><span class=\"sn\">K<\/span><span>Deposits and Advances<\/span><\/a><\/li>\r\n <li><a href=\"#c6-l\"><span class=\"sn\">L<\/span><span>Suspense and Miscellaneous<\/span><\/a><\/li>\r\n <li><a href=\"#c6-m\"><span class=\"sn\">M<\/span><span>Remittances<\/span><\/a><\/li>\r\n <li><a href=\"#c6-n\"><span class=\"sn\">N<\/span><span>Cash Balance<\/span><\/a><\/li>\r\n <\/ul><\/div>\r\n\r\n <div class=\"toc-chapter collapsed\" data-chap=\"7\">\r\n <span class=\"chap-num\">CH 7<\/span>\r\n <span class=\"chap-name\">General Directions 1 \u2013 4<\/span>\r\n <svg class=\"chev\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3\" stroke-linecap=\"round\"><polyline points=\"6 9 12 15 18 9\"\/><\/svg>\r\n <\/div>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub\">\r\n <li><a href=\"#d1\"><span class=\"sn\">1<\/span><span>General<\/span><\/a><\/li>\r\n <li><a href=\"#d2\"><span class=\"sn\">2<\/span><span>Receipt Heads<\/span><\/a><\/li>\r\n <li><a href=\"#d3\"><span class=\"sn\">3<\/span><span>Expenditure Heads (Revenue Account)<\/span><\/a><\/li>\r\n <li><a href=\"#d4\"><span class=\"sn\">4<\/span><span>Expenditure Heads (Capital Account)<\/span><\/a><\/li>\r\n <\/ul><\/div>\r\n\r\n <div class=\"toc-chapter collapsed\" data-chap=\"8\">\r\n <span class=\"chap-num\">CH 8<\/span>\r\n <span class=\"chap-name\">General Directions 5 \u2013 7<\/span>\r\n <svg class=\"chev\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3\" stroke-linecap=\"round\"><polyline points=\"6 9 12 15 18 9\"\/><\/svg>\r\n <\/div>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub\">\r\n <li><a href=\"#d5\"><span class=\"sn\">5<\/span><span>Commercial Undertakings & Trading Schemes<\/span><\/a><\/li>\r\n <li><a href=\"#d6\"><span class=\"sn\">6<\/span><span>Loans and Advances<\/span><\/a><\/li>\r\n <li><a href=\"#d7\"><span class=\"sn\">7<\/span><span>Public Account<\/span><\/a><\/li>\r\n <\/ul><\/div>\r\n\r\n <div class=\"toc-chapter collapsed\" data-chap=\"9\">\r\n <span class=\"chap-num\">CH 9<\/span>\r\n <span class=\"chap-name\">Coding Pattern & Standard Minor Heads<\/span>\r\n <svg class=\"chev\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3\" stroke-linecap=\"round\"><polyline points=\"6 9 12 15 18 9\"\/><\/svg>\r\n <\/div>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub\">\r\n <li><a href=\"#d8-mh\"><span class=\"sn\">8.1<\/span><span>Major Head<\/span><\/a><\/li>\r\n <li><a href=\"#d8-smh\"><span class=\"sn\">8.2<\/span><span>Sub-Major Head<\/span><\/a><\/li>\r\n <li><a href=\"#d8-mih\"><span class=\"sn\">8.3<\/span><span>Minor Heads<\/span><\/a><\/li>\r\n <li><a href=\"#d8-sub\"><span class=\"sn\">8.4<\/span><span>Sub-Head and Below<\/span><\/a><\/li>\r\n <li class=\"app-li\"><a href=\"#d8-tbl\"><span class=\"sn\">List<\/span><span>Standard Minor Head Codes<\/span><\/a><\/li>\r\n <li class=\"app-li\"><a href=\"#d8-rec\"><span class=\"sn\">Recap<\/span><span>Rules Worth Memorising<\/span><\/a><\/li>\r\n <\/ul><\/div>\r\n\r\n\r\n\r\n <\/div>\r\n<\/aside>\r\n\r\n<main class=\"article\">\r\n\r\n\r\n<section class=\"chapter-content active\" data-chap=\"1\">\r\n\r\n <div class=\"chap-head\">\r\n <span class=\"chap-badge\">Chapter 1<\/span>\r\n <h2>Structure of Government Accounts<\/h2>\r\n <\/div>\r\n\r\n <div class=\"kf-grid\">\r\n <div class=\"kf-card a\">\r\n <span class=\"ico\">\ud83c\udfdb\ufe0f<\/span>\r\n <div class=\"lab\">Constitutional Containers<\/div>\r\n <div class=\"val\">3 Parts<\/div>\r\n <div class=\"sub\">Consolidated Fund \u00b7 Contingency Fund \u00b7 Public Account<\/div>\r\n <\/div>\r\n <div class=\"kf-card b\">\r\n <span class=\"ico\">\ud83d\uddc2\ufe0f<\/span>\r\n <div class=\"lab\">Inside Part I<\/div>\r\n <div class=\"val\">2 Divisions<br>4 Sections<\/div>\r\n <div class=\"sub\">Revenue Division and Capital Division<\/div>\r\n <\/div>\r\n <div class=\"kf-card c\">\r\n <span class=\"ico\">\ud83d\udd22<\/span>\r\n <div class=\"lab\">Total Major Heads<\/div>\r\n <div class=\"val\">489<\/div>\r\n <div class=\"sub\">Coded 0005 to 8999<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <p>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.<\/p>\r\n\r\n <hr class=\"divider\">\r\n\r\n \r\n <div class=\"sec-head\" id=\"c1-1\">\r\n <span class=\"sec-badge\">1.1<\/span>\r\n <h3>The Three Parts<\/h3>\r\n <\/div>\r\n\r\n <p>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.<\/p>\r\n\r\n <div class=\"figure\">\r\n <svg viewBox=\"0 0 1000 440\" role=\"img\" aria-label=\"Government accounts divide into three Parts, with Part I subdividing into two Divisions and four Sections\">\r\n <rect x=\"375\" y=\"8\" width=\"250\" height=\"38\" rx=\"4\" fill=\"#14307E\"\/>\r\n <rect x=\"375\" y=\"41\" width=\"250\" height=\"5\" rx=\"2\" fill=\"#C4900F\"\/>\r\n <text x=\"500\" y=\"32\" text-anchor=\"middle\" font-size=\"14.5\" font-weight=\"700\" fill=\"#fff\" letter-spacing=\"1\">GOVERNMENT ACCOUNTS<\/text>\r\n <path class=\"ln\" d=\"M500 46 V 66 M340 66 H 912 M340 66 V 84 M752 66 V 84 M912 66 V 84\"\/>\r\n\r\n <rect x=\"20\" y=\"84\" width=\"640\" height=\"330\" rx=\"6\" fill=\"#F8FAFE\" stroke=\"#14307E\" stroke-width=\"1.8\"\/>\r\n <rect x=\"20\" y=\"84\" width=\"640\" height=\"5\" rx=\"2\" fill=\"#14307E\"\/>\r\n <text x=\"36\" y=\"106\" font-size=\"10\" letter-spacing=\"2.5\" fill=\"#4E5B75\">PART I<\/text>\r\n <text x=\"36\" y=\"127\" font-size=\"15\" font-weight=\"700\" fill=\"#0E1B42\">Consolidated Fund of India<\/text>\r\n <text x=\"36\" y=\"143\" font-size=\"10.5\" font-style=\"italic\" fill=\"#3D4A64\">Article 266(1) \u00b7 withdrawal needs the authorisation of Parliament<\/text>\r\n <path class=\"ln\" d=\"M340 148 V 154 M185 154 H 495 M185 154 V 162 M495 154 V 162\"\/>\r\n\r\n <rect x=\"36\" y=\"162\" width=\"298\" height=\"44\" rx=\"4\" fill=\"#fff\" stroke=\"#7F8CA6\"\/>\r\n <text x=\"185\" y=\"182\" text-anchor=\"middle\" font-size=\"13.5\" font-weight=\"700\" fill=\"#0E1B42\">Revenue Division<\/text>\r\n <text x=\"185\" y=\"197\" text-anchor=\"middle\" font-size=\"10\" fill=\"#3D4A64\">Recurring income and running expenditure<\/text>\r\n <rect x=\"346\" y=\"162\" width=\"298\" height=\"44\" rx=\"4\" fill=\"#fff\" stroke=\"#7F8CA6\"\/>\r\n <text x=\"495\" y=\"182\" text-anchor=\"middle\" font-size=\"13.5\" font-weight=\"700\" fill=\"#0E1B42\">Capital Division<\/text>\r\n <text x=\"495\" y=\"197\" text-anchor=\"middle\" font-size=\"10\" fill=\"#3D4A64\">Assets, public debt, loans and advances<\/text>\r\n\r\n <path class=\"ln\" d=\"M185 206 V 218 M107 218 H 263 M107 218 V 232 M263 218 V 232\r\n M495 206 V 218 M417 218 H 573 M417 218 V 232 M573 218 V 232\"\/>\r\n\r\n <rect x=\"36\" y=\"232\" width=\"142\" height=\"160\" rx=\"4\" fill=\"#fff\" stroke=\"#14307E\" stroke-width=\"1.5\"\/>\r\n <rect x=\"36\" y=\"232\" width=\"142\" height=\"4\" fill=\"#14307E\"\/>\r\n <text x=\"50\" y=\"256\" font-size=\"9.5\" letter-spacing=\"2\" fill=\"#4E5B75\">SECTION 1<\/text>\r\n <text x=\"50\" y=\"277\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Receipt Heads<\/text>\r\n <text x=\"50\" y=\"292\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">(Revenue Account)<\/text>\r\n <text x=\"50\" y=\"331\" font-size=\"12.5\" font-weight=\"700\" fill=\"#14307E\" letter-spacing=\".5\">0005 \u2013 1606<\/text>\r\n <text x=\"50\" y=\"347\" font-size=\"9.5\" fill=\"#4E5B75\">first digit 0 or 1<\/text>\r\n <text x=\"50\" y=\"369\" font-size=\"10.5\" fill=\"#3D4A64\">3 sectors<\/text>\r\n <text x=\"50\" y=\"383\" font-size=\"10.5\" fill=\"#3D4A64\">106 major heads<\/text>\r\n\r\n <rect x=\"192\" y=\"232\" width=\"142\" height=\"160\" rx=\"4\" fill=\"#fff\" stroke=\"#2E52C8\" stroke-width=\"1.5\"\/>\r\n <rect x=\"192\" y=\"232\" width=\"142\" height=\"4\" fill=\"#2E52C8\"\/>\r\n <text x=\"206\" y=\"256\" font-size=\"9.5\" letter-spacing=\"2\" fill=\"#4E5B75\">SECTION 2<\/text>\r\n <text x=\"206\" y=\"277\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Expenditure Heads<\/text>\r\n <text x=\"206\" y=\"292\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">(Revenue Account)<\/text>\r\n <text x=\"206\" y=\"331\" font-size=\"12.5\" font-weight=\"700\" fill=\"#2E52C8\" letter-spacing=\".5\">2011 \u2013 3606<\/text>\r\n <text x=\"206\" y=\"347\" font-size=\"9.5\" fill=\"#4E5B75\">first digit 2 or 3<\/text>\r\n <text x=\"206\" y=\"369\" font-size=\"10.5\" fill=\"#3D4A64\">4 sectors<\/text>\r\n <text x=\"206\" y=\"383\" font-size=\"10.5\" fill=\"#3D4A64\">136 major heads<\/text>\r\n\r\n <rect x=\"346\" y=\"232\" width=\"142\" height=\"160\" rx=\"4\" fill=\"#fff\" stroke=\"#8A6209\" stroke-width=\"1.5\"\/>\r\n <rect x=\"346\" y=\"232\" width=\"142\" height=\"4\" fill=\"#8A6209\"\/>\r\n <text x=\"360\" y=\"256\" font-size=\"9.5\" letter-spacing=\"2\" fill=\"#4E5B75\">SECTION 3<\/text>\r\n <text x=\"360\" y=\"277\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Receipt and<\/text>\r\n <text x=\"360\" y=\"292\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Expenditure Heads<\/text>\r\n <text x=\"360\" y=\"307\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">(Capital Account)<\/text>\r\n <text x=\"360\" y=\"331\" font-size=\"12.5\" font-weight=\"700\" fill=\"#8A6209\" letter-spacing=\".5\">4000 \u2013 5475<\/text>\r\n <text x=\"360\" y=\"347\" font-size=\"9.5\" fill=\"#4E5B75\">first digit 4 or 5<\/text>\r\n <text x=\"360\" y=\"369\" font-size=\"10.5\" fill=\"#3D4A64\">5 sectors<\/text>\r\n <text x=\"360\" y=\"383\" font-size=\"10.5\" fill=\"#3D4A64\">84 major heads<\/text>\r\n\r\n <rect x=\"502\" y=\"232\" width=\"142\" height=\"160\" rx=\"4\" fill=\"#fff\" stroke=\"#C4900F\" stroke-width=\"1.5\"\/>\r\n <rect x=\"502\" y=\"232\" width=\"142\" height=\"4\" fill=\"#C4900F\"\/>\r\n <text x=\"516\" y=\"256\" font-size=\"9.5\" letter-spacing=\"2\" fill=\"#4E5B75\">SECTION 4<\/text>\r\n <text x=\"516\" y=\"277\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Public Debt,<\/text>\r\n <text x=\"516\" y=\"292\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Loans and<\/text>\r\n <text x=\"516\" y=\"307\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Advances<\/text>\r\n <text x=\"516\" y=\"331\" font-size=\"12.5\" font-weight=\"700\" fill=\"#C4900F\" letter-spacing=\".5\">6001 \u2013 7999<\/text>\r\n <text x=\"516\" y=\"347\" font-size=\"9.5\" fill=\"#4E5B75\">first digit 6 or 7<\/text>\r\n <text x=\"516\" y=\"369\" font-size=\"10.5\" fill=\"#3D4A64\">4 sectors<\/text>\r\n <text x=\"516\" y=\"383\" font-size=\"10.5\" fill=\"#3D4A64\">80 major heads<\/text>\r\n\r\n <rect x=\"680\" y=\"84\" width=\"145\" height=\"330\" rx=\"6\" fill=\"#fff\" stroke=\"#C4900F\" stroke-width=\"1.8\"\/>\r\n <rect x=\"680\" y=\"84\" width=\"145\" height=\"5\" rx=\"2\" fill=\"#C4900F\"\/>\r\n <text x=\"696\" y=\"106\" font-size=\"10\" letter-spacing=\"2.5\" fill=\"#4E5B75\">PART II<\/text>\r\n <text x=\"696\" y=\"126\" font-size=\"13\" font-weight=\"700\" fill=\"#0E1B42\">Contingency<\/text>\r\n <text x=\"696\" y=\"142\" font-size=\"13\" font-weight=\"700\" fill=\"#0E1B42\">Fund of India<\/text>\r\n <text x=\"696\" y=\"159\" font-size=\"10\" font-style=\"italic\" fill=\"#3D4A64\">Article 267<\/text>\r\n <text x=\"696\" y=\"186\" font-size=\"10.5\" fill=\"#2B3750\">An imprest at the<\/text>\r\n <text x=\"696\" y=\"201\" font-size=\"10.5\" fill=\"#2B3750\">disposal of the<\/text>\r\n <text x=\"696\" y=\"216\" font-size=\"10.5\" fill=\"#2B3750\">President for<\/text>\r\n <text x=\"696\" y=\"231\" font-size=\"10.5\" fill=\"#2B3750\">unforeseen<\/text>\r\n <text x=\"696\" y=\"246\" font-size=\"10.5\" fill=\"#2B3750\">expenditure.<\/text>\r\n <text x=\"696\" y=\"277\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">No Division or<\/text>\r\n <text x=\"696\" y=\"291\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">Section layer.<\/text>\r\n <text x=\"696\" y=\"336\" font-size=\"21\" font-weight=\"700\" fill=\"#C4900F\" letter-spacing=\"1\">8000<\/text>\r\n <text x=\"696\" y=\"356\" font-size=\"10.5\" fill=\"#3D4A64\">One major head<\/text>\r\n\r\n <rect x=\"845\" y=\"84\" width=\"135\" height=\"330\" rx=\"6\" fill=\"#fff\" stroke=\"#0E1B42\" stroke-width=\"1.8\"\/>\r\n <rect x=\"845\" y=\"84\" width=\"135\" height=\"5\" rx=\"2\" fill=\"#0E1B42\"\/>\r\n <text x=\"861\" y=\"106\" font-size=\"10\" letter-spacing=\"2.5\" fill=\"#4E5B75\">PART III<\/text>\r\n <text x=\"861\" y=\"126\" font-size=\"13\" font-weight=\"700\" fill=\"#0E1B42\">Public Account<\/text>\r\n <text x=\"861\" y=\"142\" font-size=\"13\" font-weight=\"700\" fill=\"#0E1B42\">of India<\/text>\r\n <text x=\"861\" y=\"159\" font-size=\"10\" font-style=\"italic\" fill=\"#3D4A64\">Article 266(2)<\/text>\r\n <text x=\"861\" y=\"186\" font-size=\"10.5\" fill=\"#2B3750\">Money where<\/text>\r\n <text x=\"861\" y=\"201\" font-size=\"10.5\" fill=\"#2B3750\">government acts<\/text>\r\n <text x=\"861\" y=\"216\" font-size=\"10.5\" fill=\"#2B3750\">as banker or<\/text>\r\n <text x=\"861\" y=\"231\" font-size=\"10.5\" fill=\"#2B3750\">trustee \u2014 not its<\/text>\r\n <text x=\"861\" y=\"246\" font-size=\"10.5\" fill=\"#2B3750\">own money.<\/text>\r\n <text x=\"861\" y=\"277\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">No Division or<\/text>\r\n <text x=\"861\" y=\"291\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">Section layer \u2014<\/text>\r\n <text x=\"861\" y=\"305\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">sectors I to N sit<\/text>\r\n <text x=\"861\" y=\"319\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">under the Part.<\/text>\r\n <text x=\"861\" y=\"352\" font-size=\"13\" font-weight=\"700\" fill=\"#0E1B42\" letter-spacing=\".5\">8001 \u2013 8999<\/text>\r\n <text x=\"861\" y=\"370\" font-size=\"10.5\" fill=\"#3D4A64\">6 sectors<\/text>\r\n <text x=\"861\" y=\"384\" font-size=\"10.5\" fill=\"#3D4A64\">82 major heads<\/text>\r\n <\/svg>\r\n <p class=\"figcap\">The Division and Section layers exist only inside Part I. Parts II and III skip straight from the Part to their sectors \u2014 which is why the Contingency Fund is a single head and the Public Account jumps directly to sectors I to N.<\/p>\r\n <\/div>\r\n\r\n <table class=\"tbl\">\r\n <thead><tr><th>Part<\/th><th>Fund<\/th><th>Article<\/th><th>What it holds<\/th><th>Codes<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr>\r\n <td>Part I<\/td>\r\n <td>Consolidated Fund of India<\/td>\r\n <td class=\"ref\">266(1)<\/td>\r\n <td>All revenues, all loans raised, and money received in repayment of loans. Withdrawal needs the authorisation of Parliament.<\/td>\r\n <td class=\"ref\">0005 \u2013 7999<\/td>\r\n <\/tr>\r\n <tr>\r\n <td>Part II<\/td>\r\n <td>Contingency Fund of India<\/td>\r\n <td class=\"ref\">267<\/td>\r\n <td>An imprest at the disposal of the President for unforeseen expenditure, recouped afterwards from the Consolidated Fund.<\/td>\r\n <td class=\"ref\">8000<\/td>\r\n <\/tr>\r\n <tr>\r\n <td>Part III<\/td>\r\n <td>Public Account of India<\/td>\r\n <td class=\"ref\">266(2)<\/td>\r\n <td>Money where Government acts as banker or trustee \u2014 not its own money. No parliamentary appropriation is required.<\/td>\r\n <td class=\"ref\">8001 \u2013 8999<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <hr class=\"divider\">\r\n\r\n \r\n <div class=\"sec-head\" id=\"c1-2\">\r\n <span class=\"sec-badge\">1.2<\/span>\r\n <h3>Divisions and Sections<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"ilist\">\r\n <li><span class=\"ic\">i.<\/span><span>Part I alone is split into two <strong>Divisions<\/strong>. The <strong>Revenue Division<\/strong> holds recurring income and running expenditure; the <strong>Capital Division<\/strong> holds asset creation, borrowings and lending.<\/span><\/li>\r\n <li><span class=\"ic\">ii.<\/span><span>Each Division is split into two <strong>Sections<\/strong> \u2014 one broadly for money coming in and one for money going out. This gives the four Sections of Part I.<\/span><\/li>\r\n <li><span class=\"ic\">iii.<\/span><span>Because the Section is settled before the code is allotted, the <strong>first digit of any major head announces its Section<\/strong>, and therefore its Division and Part.<\/span><\/li>\r\n <li><span class=\"ic\">iv.<\/span><span><strong>4000 \u2014 Miscellaneous Capital Receipts<\/strong> 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.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"callout deep\">\r\n <div class=\"co-label\">Key Point<\/div>\r\n Parts II and III have no Division or Section layer at all. Their sectors \u2014 a single unnamed grouping in Part II, and sectors I to N in Part III \u2014 sit directly under the Part.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n \r\n <div class=\"sec-head\" id=\"c1-3\">\r\n <span class=\"sec-badge\">1.3<\/span>\r\n <h3>The Eleven Levels \u2014 One Worked Example<\/h3>\r\n <\/div>\r\n\r\n <p>Part, Division, Section, Sector, Sub-sector, and then the six coded heads. Each is a narrower answer to the question \u201cwhere does this rupee belong?\u201d. The right-hand column below follows a single transaction all the way down.<\/p>\r\n\r\n <div class=\"ladder\">\r\n <div class=\"lad-hd\"><div>Level<\/div><div>What it decides<\/div><div>Worked example<\/div><\/div>\r\n\r\n <div class=\"band s\">Structural levels \u2014 they organise the list, but carry no code of their own<\/div>\r\n\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Part<\/b><em>Three of them<\/em><\/div>\r\n <div class=\"ask\">Which constitutional fund does the money belong to?<\/div>\r\n <div class=\"eg\">Part I \u2014 Consolidated Fund of India<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Division<\/b><em>Only inside Part I<\/em><\/div>\r\n <div class=\"ask\">Is it revenue in nature, or capital?<\/div>\r\n <div class=\"eg\">Revenue Division<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Section<\/b><em>Four in Part I<\/em><\/div>\r\n <div class=\"ask\">Is money coming in, or going out?<\/div>\r\n <div class=\"eg\">Section 2 \u2014 Expenditure Heads (Revenue Account)<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Sector<\/b><em>A, B, C, D\u2026<\/em><\/div>\r\n <div class=\"ask\">Which broad field of government activity?<\/div>\r\n <div class=\"eg\">C \u2014 Economic Services<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Sub-sector<\/b><em>(a), (b), (c)\u2026<\/em><\/div>\r\n <div class=\"ask\">Which grouping within that field?<\/div>\r\n <div class=\"eg\">(a) Agriculture and Allied Activities<\/div>\r\n <\/div>\r\n\r\n <div class=\"band c\">Coded levels \u2014 prescribed centrally in this list<\/div>\r\n\r\n <div class=\"lvl mus\">\r\n <div class=\"nm\"><b>Major Head<\/b><em>4 digits<\/em><\/div>\r\n <div class=\"ask\">The <em>function<\/em> of government. This is what the list is a list of.<\/div>\r\n <div class=\"eg\"><code>2401<\/code>Crop Husbandry<\/div>\r\n <\/div>\r\n <div class=\"lvl mus\">\r\n <div class=\"nm\"><b>Sub-Major Head<\/b><em>2 digits<\/em><\/div>\r\n <div class=\"ask\">The sub-function. Coded 00 where none exists; \u201cGeneral\u201d is always 80.<\/div>\r\n <div class=\"eg\"><code>00<\/code>None exists here<\/div>\r\n <\/div>\r\n <div class=\"lvl mus\">\r\n <div class=\"nm\"><b>Minor Head<\/b><em>3 digits<\/em><\/div>\r\n <div class=\"ask\">The <em>programme<\/em>. 001 is always Direction and Administration; 800 always Other Expenditure.<\/div>\r\n <div class=\"eg\"><code>001<\/code>Direction and Administration<\/div>\r\n <\/div>\r\n\r\n <div class=\"band l\">Local levels \u2014 opened by the ministry or state government to suit its own schemes<\/div>\r\n\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Sub-Head<\/b><em>2 digits<\/em><\/div>\r\n <div class=\"ask\">The <em>scheme<\/em>. Not to be multiplied unnecessarily, says Direction 1.1.<\/div>\r\n <div class=\"eg\"><code>01<\/code>The scheme under that programme<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Detailed Head<\/b><em>2 digits<\/em><\/div>\r\n <div class=\"ask\">The sub-scheme or activity within the scheme.<\/div>\r\n <div class=\"eg\"><code>00<\/code>No sub-scheme<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Object Head<\/b><em>2 digits<\/em><\/div>\r\n <div class=\"ask\">The <em>object of expenditure<\/em> \u2014 what the money is actually spent on.<\/div>\r\n <div class=\"eg\"><code>01<\/code>Salaries<\/div>\r\n <\/div>\r\n\r\n <div class=\"chainbar\" id=\"chain\">\r\n <button class=\"seg-btn\" data-i=\"0\" type=\"button\">2401<\/button><i>\u2013<\/i><button class=\"seg-btn\" data-i=\"1\" type=\"button\">00<\/button><i>\u2013<\/i><button class=\"seg-btn\" data-i=\"2\" type=\"button\">001<\/button><i>\u2013<\/i><button class=\"seg-btn\" data-i=\"3\" type=\"button\">01<\/button><i>\u2013<\/i><button class=\"seg-btn\" data-i=\"4\" type=\"button\">00<\/button><i>\u2013<\/i><button class=\"seg-btn\" data-i=\"5\" type=\"button\">01<\/button>\r\n <em>Salaries of the directorate running crop husbandry programmes \u2014 tap a segment<\/em>\r\n <\/div>\r\n <div class=\"chain-out\" id=\"chainOut\"><\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n \r\n <div class=\"sec-head\" id=\"c1-4\">\r\n <span class=\"sec-badge\">1.4<\/span>\r\n <h3>Reading the First Digit<\/h3>\r\n <\/div>\r\n\r\n <p>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.<\/p>\r\n\r\n <div class=\"keygrid\">\r\n <div class=\"keycard\" style=\"--c:#14307E\"><div class=\"d\">0 \/ 1<\/div><div class=\"n\">Section 1 \u2014 Revenue receipts<\/div><div class=\"x\">Tax revenue, non-tax revenue, grants-in-aid received.<\/div><\/div>\r\n <div class=\"keycard\" style=\"--c:#2E52C8\"><div class=\"d\">2 \/ 3<\/div><div class=\"n\">Section 2 \u2014 Revenue expenditure<\/div><div class=\"x\">Salaries, maintenance, grants given.<\/div><\/div>\r\n <div class=\"keycard\" style=\"--c:#8A6209\"><div class=\"d\">4 \/ 5<\/div><div class=\"n\">Section 3 \u2014 Capital account<\/div><div class=\"x\">Asset creation and investments. 4000 alone is receipts.<\/div><\/div>\r\n <div class=\"keycard\" style=\"--c:#C4900F\"><div class=\"d\">6 \/ 7<\/div><div class=\"n\">Section 4 \u2014 Debt, loans, advances<\/div><div class=\"x\">Borrowings by government and loans it disburses.<\/div><\/div>\r\n <div class=\"keycard\" style=\"--c:#0E1B42\"><div class=\"d\">8<\/div><div class=\"n\">Parts II and III<\/div><div class=\"x\">8000 is the Contingency Fund; 8001 onwards is the Public Account.<\/div><\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n \r\n <div class=\"sec-head\" id=\"c1-5\">\r\n <span class=\"sec-badge\">1.5<\/span>\r\n <h3>The +2 Ladder<\/h3>\r\n <\/div>\r\n\r\n <p>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 \u2014 they carry the function.<\/p>\r\n\r\n <div class=\"rungs\">\r\n <div class=\"rung\" style=\"--c:#14307E\"><code>0401<\/code><em>Receipt head for Crop Husbandry<\/em><\/div>\r\n <div class=\"rung\" style=\"--c:#2E52C8\"><code>2401<\/code><em>Revenue expenditure head for Crop Husbandry<\/em><\/div>\r\n <div class=\"rung\" style=\"--c:#8A6209\"><code>4401<\/code><em>Capital outlay on Crop Husbandry<\/em><\/div>\r\n <div class=\"rung\" style=\"--c:#C4900F\"><code>6401<\/code><em>Loans for Crop Husbandry<\/em><\/div>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"co-label\">Exceptions<\/div>\r\n The pattern is not relevant to departments that operate no capital or loan heads \u2014 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.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n \r\n <div class=\"sec-head\" id=\"c1-6\">\r\n <span class=\"sec-badge\">1.6<\/span>\r\n <h3>Head Count at a Glance<\/h3>\r\n <\/div>\r\n\r\n <table class=\"tbl\">\r\n <thead><tr><th>Where<\/th><th>Section<\/th><th>Code range<\/th><th>Sectors<\/th><th>Major heads<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Part I \u00b7 Revenue Division<\/td><td>Section 1 \u2014 Receipt Heads (Revenue Account)<\/td><td class=\"ref\">0005 \u2013 1606<\/td><td class=\"ref\">3<\/td><td class=\"ref\">106<\/td><\/tr>\r\n <tr><td>Part I \u00b7 Revenue Division<\/td><td>Section 2 \u2014 Expenditure Heads (Revenue Account)<\/td><td class=\"ref\">2011 \u2013 3606<\/td><td class=\"ref\">4<\/td><td class=\"ref\">136<\/td><\/tr>\r\n <tr><td>Part I \u00b7 Capital Division<\/td><td>Section 3 \u2014 Receipt and Expenditure Heads (Capital Account)<\/td><td class=\"ref\">4000 \u2013 5475<\/td><td class=\"ref\">5<\/td><td class=\"ref\">84<\/td><\/tr>\r\n <tr><td>Part I \u00b7 Capital Division<\/td><td>Section 4 \u2014 Public Debt, Loans and Advances<\/td><td class=\"ref\">6001 \u2013 7999<\/td><td class=\"ref\">4<\/td><td class=\"ref\">80<\/td><\/tr>\r\n <tr><td>Part II<\/td><td>Contingency Fund<\/td><td class=\"ref\">8000<\/td><td class=\"ref\">1<\/td><td class=\"ref\">1<\/td><\/tr>\r\n <tr><td>Part III<\/td><td>Public Account \u2014 sectors I to N<\/td><td class=\"ref\">8001 \u2013 8999<\/td><td class=\"ref\">6<\/td><td class=\"ref\">82<\/td><\/tr>\r\n <tr style=\"background:var(--pale)\"><td><strong>Total<\/strong><\/td><td colspan=\"3\"><\/td><td class=\"ref\"><strong>489<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n<\/section>\r\n\r\n\r\n<section class=\"chapter-content\" data-chap=\"2\">\r\n\r\n <div class=\"chap-head\">\r\n <span class=\"chap-badge\">Chapter 2<\/span>\r\n <h2>Section 1 \u2014 Receipt Heads (Revenue Account)<\/h2>\r\n <\/div>\r\n\r\n <div class=\"kf-grid\">\r\n <div class=\"kf-card a\"><span class=\"ico\">\ud83d\udcb0<\/span><div class=\"lab\">Position<\/div><div class=\"val\" style=\"font-size:14px\">Part I \u00b7 Revenue Division<\/div><div class=\"sub\">Everything the Government earns<\/div><\/div>\r\n <div class=\"kf-card b\"><span class=\"ico\">\ud83d\udd22<\/span><div class=\"lab\">Code range<\/div><div class=\"val\">0005 \u2013 1606<\/div><div class=\"sub\">First digit 0 or 1<\/div><\/div>\r\n <div class=\"kf-card c\"><span class=\"ico\">\ud83d\udcca<\/span><div class=\"lab\">Contents<\/div><div class=\"val\">3 sectors<br>106 heads<\/div><div class=\"sub\">Tax \u00b7 Non-Tax \u00b7 Grants-in-Aid<\/div><\/div>\r\n <\/div>\r\n\r\n <p>Section 1 records revenue coming in. It is organised into three sectors \u2014 <strong>A. Tax Revenue<\/strong>, <strong>B. Non-Tax Revenue<\/strong> and <strong>C. Grants-in-Aid and Contributions<\/strong> \u2014 with sub-sectors beneath the first two.<\/p>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c2-a\"><span class=\"sec-badge\">Sector A<\/span><h3>Tax Revenue<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#14307E\">\r\n <div class=\"st\"><span>A. Tax Revenue<\/span><span class=\"cnt\">4 sub-sectors \u00b7 28 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) Goods and Services Tax<\/div>\r\n <ul class=\"heads\">\r\n <li><code>0005<\/code><span>Central Goods and Services Tax (CGST)<\/span><\/li>\r\n <li><code>0006<\/code><span>State Goods and Services Tax (SGST)<\/span><\/li>\r\n <li><code>0007<\/code><span>Union Territory Goods and Services Tax (UTGST)<\/span><\/li>\r\n <li><code>0008<\/code><span>Integrated Goods and Services Tax (IGST)<\/span><\/li>\r\n <li><code>0009<\/code><span>Goods and Services Tax Compensation Cess<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b) Taxes on Income and Expenditure<\/div>\r\n <ul class=\"heads\">\r\n <li><code>0020<\/code><span>Corporate Tax<\/span><\/li>\r\n <li><code>0021<\/code><span>Non-Corporate Tax<\/span><\/li>\r\n <li><code>0022<\/code><span>Taxes on Agricultural Income<\/span><\/li>\r\n <li><code>0023<\/code><span>Hotel Receipts Tax<\/span><\/li>\r\n <li><code>0024<\/code><span>Interest Tax<\/span><\/li>\r\n <li><code>0026<\/code><span>Fringe Benefit Tax<\/span><\/li>\r\n <li><code>0028<\/code><span>Other Taxes on Income and Expenditure<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c) Taxes on Property, Capital and other transactions<\/div>\r\n <ul class=\"heads\">\r\n <li><code>0029<\/code><span>Land Revenue<\/span><\/li>\r\n <li><code>0030<\/code><span>Stamps and Registration Fees<\/span><\/li>\r\n <li><code>0031<\/code><span>Miscellaneous Tax Receipts<\/span><\/li>\r\n <li><code>0032<\/code><span>Taxes on Wealth<\/span><\/li>\r\n <li><code>0034<\/code><span>Securities Transaction Tax<\/span><\/li>\r\n <li><code>0035<\/code><span>Taxes on Immovable Property other than Agricultural Land<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(d) Taxes on Commodities and Services other than Goods and Services Tax<\/div>\r\n <ul class=\"heads\">\r\n <li><code>0036<\/code><span>Commodities Transaction Tax<\/span><\/li>\r\n <li><code>0037<\/code><span>Customs<\/span><\/li>\r\n <li><code>0038<\/code><span>Union Excise Duties<\/span><\/li>\r\n <li><code>0039<\/code><span>State Excise<\/span><\/li>\r\n <li><code>0040<\/code><span>Taxes on Sales, Trade etc.<\/span><\/li>\r\n <li><code>0041<\/code><span>Taxes on Vehicles<\/span><\/li>\r\n <li><code>0042<\/code><span>Taxes on Goods and Passengers<\/span><\/li>\r\n <li><code>0043<\/code><span>Taxes and Duties on Electricity<\/span><\/li>\r\n <li><code>0044<\/code><span>Service Tax<\/span><\/li>\r\n <li><code>0045<\/code><span>Other Taxes and Duties on Commodities and Services<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout\">\r\n <div class=\"co-label\">Direction 2.2 \u2014 Refunds under Tax Revenue<\/div>\r\n Under Sector A, <code class=\"chip\">Deduct-Refunds<\/code> must be opened as a distinct <strong>sub-head<\/strong> below the appropriate minor head \u2014 not as a minor head \u2014 so that the net collection of each tax or duty is readily ascertainable from the accounts. See also the note below major head <strong>0037 Customs<\/strong> for the accountal of Deduct-Refunds and Deduct-Drawbacks.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c2-b\"><span class=\"sec-badge\">Sector B<\/span><h3>Non-Tax Revenue<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#14307E\">\r\n <div class=\"st\"><span>B. Non-Tax Revenue<\/span><span class=\"cnt\">5 sub-sectors \u00b7 75 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) Fiscal Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>0046<\/code><span>Currency, Coinage and Mint<\/span><\/li>\r\n <li><code>0047<\/code><span>Other Fiscal Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b) Interest Receipts, Dividends and Profits<\/div>\r\n <ul class=\"heads\">\r\n <li><code>0049<\/code><span>Interest Receipts<\/span><\/li>\r\n <li><code>0050<\/code><span>Dividends and Profits<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c)(i) Other Non-Tax Revenue \u2014 General Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>0051<\/code><span>Public Service Commission<\/span><\/li>\r\n <li><code>0055<\/code><span>Police<\/span><\/li>\r\n <li><code>0056<\/code><span>Jails<\/span><\/li>\r\n <li><code>0057<\/code><span>Supplies and Disposals<\/span><\/li>\r\n <li><code>0058<\/code><span>Stationery and Printing<\/span><\/li>\r\n <li><code>0059<\/code><span>Public Works<\/span><\/li>\r\n <li><code>0070<\/code><span>Other Administrative Services<\/span><\/li>\r\n <li><code>0071<\/code><span>Contributions and Recoveries towards Pension and Other Retirement benefits<\/span><\/li>\r\n <li><code>0075<\/code><span>Miscellaneous General Services<\/span><\/li>\r\n <li><code>0076<\/code><span>Defence Services \u2014 Army<\/span><\/li>\r\n <li><code>0077<\/code><span>Defence Services \u2014 Navy<\/span><\/li>\r\n <li><code>0078<\/code><span>Defence Services \u2014 Air Force<\/span><\/li>\r\n <li><code>0079<\/code><span>Defence Services \u2014 Coordination and Services (Directorate of Ordnance)<\/span><\/li>\r\n <li><code>0080<\/code><span>Defence Services \u2014 Research and Development<\/span><\/li>\r\n <li><code>0081<\/code><span>Defence Services \u2014 HQ IDS and Joint Staff<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c)(ii) Other Non-Tax Revenue \u2014 Social Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>0202<\/code><span>Education, Sports, Art and Culture<\/span><\/li>\r\n <li><code>0210<\/code><span>Medical and Public Health<\/span><\/li>\r\n <li><code>0211<\/code><span>Family Welfare<\/span><\/li>\r\n <li><code>0215<\/code><span>Water Supply and Sanitation<\/span><\/li>\r\n <li><code>0216<\/code><span>Housing<\/span><\/li>\r\n <li><code>0217<\/code><span>Urban Development<\/span><\/li>\r\n <li><code>0220<\/code><span>Information and Publicity<\/span><\/li>\r\n <li><code>0221<\/code><span>Broadcasting<\/span><\/li>\r\n <li><code>0230<\/code><span>Labour and Employment<\/span><\/li>\r\n <li><code>0235<\/code><span>Social Security and Welfare<\/span><\/li>\r\n <li><code>0250<\/code><span>Other Social Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c)(iii) Other Non-Tax Revenue \u2014 Economic Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>0401<\/code><span>Crop Husbandry<\/span><\/li>\r\n <li><code>0403<\/code><span>Animal Husbandry<\/span><\/li>\r\n <li><code>0404<\/code><span>Dairy Development<\/span><\/li>\r\n <li><code>0405<\/code><span>Fisheries<\/span><\/li>\r\n <li><code>0406<\/code><span>Forestry and Wild Life<\/span><\/li>\r\n <li><code>0407<\/code><span>Plantations<\/span><\/li>\r\n <li><code>0408<\/code><span>Food Storage and Warehousing<\/span><\/li>\r\n <li><code>0415<\/code><span>Agricultural Research and Education<\/span><\/li>\r\n <li><code>0425<\/code><span>Co-operation<\/span><\/li>\r\n <li><code>0435<\/code><span>Other Agricultural Programmes<\/span><\/li>\r\n <li><code>0506<\/code><span>Land Reforms<\/span><\/li>\r\n <li><code>0515<\/code><span>Other Rural Development Programmes<\/span><\/li>\r\n <li><code>0551<\/code><span>Hill Areas<\/span><\/li>\r\n <li><code>0552<\/code><span>North Eastern Areas<\/span><\/li>\r\n <li><code>0575<\/code><span>Other Special Areas Programmes<\/span><\/li>\r\n <li><code>0700<\/code><span>Major Irrigation<\/span><\/li>\r\n <li><code>0701<\/code><span>Medium Irrigation<\/span><\/li>\r\n <li><code>0702<\/code><span>Minor Irrigation<\/span><\/li>\r\n <li><code>0801<\/code><span>Power<\/span><\/li>\r\n <li><code>0802<\/code><span>Petroleum<\/span><\/li>\r\n <li><code>0803<\/code><span>Coal and Lignite<\/span><\/li>\r\n <li><code>0810<\/code><span>Non Conventional Sources of Energy<\/span><\/li>\r\n <li><code>0851<\/code><span>Village and Small Industries<\/span><\/li>\r\n <li><code>0852<\/code><span>Industries<\/span><\/li>\r\n <li><code>0853<\/code><span>Non-ferrous Mining and Metallurgical Industries<\/span><\/li>\r\n <li><code>0875<\/code><span>Other Industries<\/span><\/li>\r\n <li><code>1001<\/code><span>Indian Railways \u2014 Miscellaneous Receipts<\/span><\/li>\r\n <li><code>1002<\/code><span>Indian Railways \u2014 Commercial Lines \u2014 Revenue Receipts<\/span><\/li>\r\n <li><code>1003<\/code><span>Indian Railways \u2014 Strategic Lines \u2014 Revenue Receipts<\/span><\/li>\r\n <li><code>1051<\/code><span>Ports and Light Houses<\/span><\/li>\r\n <li><code>1052<\/code><span>Shipping<\/span><\/li>\r\n <li><code>1053<\/code><span>Civil Aviation<\/span><\/li>\r\n <li><code>1054<\/code><span>Roads and Bridges<\/span><\/li>\r\n <li><code>1055<\/code><span>Road Transport<\/span><\/li>\r\n <li><code>1056<\/code><span>Inland Water Transport<\/span><\/li>\r\n <li><code>1075<\/code><span>Other Transport Services<\/span><\/li>\r\n <li><code>1201<\/code><span>Postal Receipts<\/span><\/li>\r\n <li><code>1225<\/code><span>Telecommunication Receipts<\/span><\/li>\r\n <li><code>1275<\/code><span>Other Communication Services<\/span><\/li>\r\n <li><code>1401<\/code><span>Atomic Energy Research<\/span><\/li>\r\n <li><code>1425<\/code><span>Other Scientific Research<\/span><\/li>\r\n <li><code>1452<\/code><span>Tourism<\/span><\/li>\r\n <li><code>1453<\/code><span>Foreign Trade and Export Promotion<\/span><\/li>\r\n <li><code>1456<\/code><span>Civil Supplies<\/span><\/li>\r\n <li><code>1475<\/code><span>Other General Economic Services<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c2-c\"><span class=\"sec-badge\">Sector C<\/span><h3>Grants-in-Aid and Contributions<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#14307E\">\r\n <div class=\"st\"><span>C. Grants-in-Aid and Contributions<\/span><span class=\"cnt\">3 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <ul class=\"heads\">\r\n <li><code>1601<\/code><span>Grants-in-aid from Central Government<\/span><\/li>\r\n <li><code>1605<\/code><span>External Grant Assistance<\/span><\/li>\r\n <li><code>1606<\/code><span>Aid Material and Equipment<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout\">\r\n <div class=\"co-label\">Direction 2.4 \u2014 New minor heads under 1601<\/div>\r\n In addition to the minor heads prescribed under <strong>1601 \u2014 Grants-in-Aid from Central Government<\/strong>, 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.\r\n <\/div>\r\n\r\n <div class=\"abox\">\r\n <span class=\"astamp\">Directions applying to Section 1<\/span>\r\n <h3>Minor heads that may be opened under receipt major heads<\/h3>\r\n <p class=\"ameta\">Directions 2.1 to 2.6 \u2014 these may be opened wherever necessary even where not specifically prescribed.<\/p>\r\n <table class=\"tbl\">\r\n <thead><tr><th>Code<\/th><th>Minor head<\/th><th>Note<\/th><th>Direction<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>501<\/td><td>Services and Service Fees<\/td><td>May be opened under receipt major or sub-major heads wherever not already provided.<\/td><td class=\"ref\">2.1<\/td><\/tr>\r\n <tr><td>900<\/td><td>Deduct-Refunds<\/td><td>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.<\/td><td class=\"ref\">2.2<\/td><\/tr>\r\n <tr><td>800<\/td><td>Other Receipts<\/td><td>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.<\/td><td class=\"ref\">2.3<\/td><\/tr>\r\n <tr><td>500<\/td><td>Receipts Awaiting Transfer to other Minor Heads (RAT)<\/td><td>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.<\/td><td class=\"ref\">2.3<\/td><\/tr>\r\n <tr><td>801<\/td><td>Interest or other earnings from Grantee on unspent balances<\/td><td>For interest or other earnings received from a grantee on unspent grant balances. The nature of receipt is classified at sub-head level.<\/td><td class=\"ref\">2.5<\/td><\/tr>\r\n <tr><td>503<\/td><td>Fines and Forfeitures<\/td><td>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.<\/td><td class=\"ref\">2.6<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n<\/section>\r\n\r\n\r\n<section class=\"chapter-content\" data-chap=\"3\">\r\n\r\n <div class=\"chap-head\">\r\n <span class=\"chap-badge\">Chapter 3<\/span>\r\n <h2>Section 2 \u2014 Expenditure Heads (Revenue Account)<\/h2>\r\n <\/div>\r\n\r\n <div class=\"kf-grid\">\r\n <div class=\"kf-card a\"><span class=\"ico\">\ud83c\udfe2<\/span><div class=\"lab\">Position<\/div><div class=\"val\" style=\"font-size:14px\">Part I \u00b7 Revenue Division<\/div><div class=\"sub\">Running expenditure of Government<\/div><\/div>\r\n <div class=\"kf-card b\"><span class=\"ico\">\ud83d\udd22<\/span><div class=\"lab\">Code range<\/div><div class=\"val\">2011 \u2013 3606<\/div><div class=\"sub\">First digit 2 or 3<\/div><\/div>\r\n <div class=\"kf-card c\"><span class=\"ico\">\ud83d\udcca<\/span><div class=\"lab\">Contents<\/div><div class=\"val\">4 sectors<br>136 heads<\/div><div class=\"sub\">The largest Section in the list<\/div><\/div>\r\n <\/div>\r\n\r\n <p>Section 2 is the mirror of Section 1 on the spending side, and the largest Section of the list. Its four sectors \u2014 General, Social, Economic Services and Grants-in-aid \u2014 recur with the same lettering and largely the same sub-sector groupings in Section 3, which makes the two worth learning together.<\/p>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c3-a\"><span class=\"sec-badge\">Sector A<\/span><h3>General Services<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#2E52C8\">\r\n <div class=\"st\"><span>A. General Services<\/span><span class=\"cnt\">9 sub-sectors \u00b7 44 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) Organs of State<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2011<\/code><span>Parliament, State\/Union Territory Legislatures<\/span><\/li>\r\n <li><code>2012<\/code><span>President, Vice-President, Governor\/Administrator of Union Territories<\/span><\/li>\r\n <li><code>2013<\/code><span>Council of Ministers<\/span><\/li>\r\n <li><code>2014<\/code><span>Administration of Justice<\/span><\/li>\r\n <li><code>2015<\/code><span>Elections<\/span><\/li>\r\n <li><code>2016<\/code><span>Audit<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b)(i) Fiscal Services \u2014 Collection of Taxes on Income and Expenditure<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2020<\/code><span>Collection of Taxes on Income and Expenditure<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b)(ii) Collection of Taxes on Property and Capital transactions<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2029<\/code><span>Land Revenue<\/span><\/li>\r\n <li><code>2030<\/code><span>Stamps and Registration<\/span><\/li>\r\n <li><code>2031<\/code><span>Collection of Taxes on Wealth, Securities Transaction Tax and Other Taxes<\/span><\/li>\r\n <li><code>2035<\/code><span>Collection of Other Taxes on Property and Capital Transactions<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b)(iii) Collection of Taxes on Commodities and Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2037<\/code><span>Customs<\/span><\/li>\r\n <li><code>2038<\/code><span>Union Excise Duties<\/span><\/li>\r\n <li><code>2039<\/code><span>State Excise<\/span><\/li>\r\n <li><code>2040<\/code><span>Taxes on Sales, Trade etc.<\/span><\/li>\r\n <li><code>2041<\/code><span>Taxes on Vehicles<\/span><\/li>\r\n <li><code>2042<\/code><span>Collection Charges under Central GST and Integrated GST<\/span><\/li>\r\n <li><code>2043<\/code><span>Collection Charges under State Goods and Services Tax<\/span><\/li>\r\n <li><code>2044<\/code><span>Collection Charges under Union Territory Goods and Services Tax<\/span><\/li>\r\n <li><code>2045<\/code><span>Other Taxes and Duties on Commodities and Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b)(iv) Other Fiscal Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2046<\/code><span>Currency, Coinage and Mint<\/span><\/li>\r\n <li><code>2047<\/code><span>Other Fiscal Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c) Interest payment and servicing of Debt<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2048<\/code><span>Appropriation for reduction or avoidance of Debt<\/span><\/li>\r\n <li><code>2049<\/code><span>Interest Payments<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(d) Administrative Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2051<\/code><span>Public Service Commission<\/span><\/li>\r\n <li><code>2052<\/code><span>Secretariat \u2014 General Services<\/span><\/li>\r\n <li><code>2053<\/code><span>District Administration<\/span><\/li>\r\n <li><code>2054<\/code><span>Treasury and Accounts Administration<\/span><\/li>\r\n <li><code>2055<\/code><span>Police<\/span><\/li>\r\n <li><code>2056<\/code><span>Jails<\/span><\/li>\r\n <li><code>2057<\/code><span>Supplies and Disposals<\/span><\/li>\r\n <li><code>2058<\/code><span>Stationery and Printing<\/span><\/li>\r\n <li><code>2059<\/code><span>Public Works<\/span><\/li>\r\n <li><code>2061<\/code><span>External Affairs<\/span><\/li>\r\n <li><code>2062<\/code><span>Vigilance<\/span><\/li>\r\n <li><code>2070<\/code><span>Other Administrative Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(e) Pensions and Miscellaneous General Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2071<\/code><span>Pensions and Other Retirement benefits<\/span><\/li>\r\n <li><code>2075<\/code><span>Miscellaneous General Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(f) Defence Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2076<\/code><span>Defence Services \u2014 Army<\/span><\/li>\r\n <li><code>2077<\/code><span>Defence Services \u2014 Navy<\/span><\/li>\r\n <li><code>2078<\/code><span>Defence Services \u2014 Air Force<\/span><\/li>\r\n <li><code>2079<\/code><span>Defence Services \u2014 Coordination and Services (Directorate of Ordnance)<\/span><\/li>\r\n <li><code>2080<\/code><span>Defence Services \u2014 Research and Development<\/span><\/li>\r\n <li><code>2081<\/code><span>Defence Services \u2014 HQ IDS and Joint Staff<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"co-label\">Direction 3.3 \u2014 Irrecoverable loans written off<\/div>\r\n Where the purpose of a written-off loan cannot be identified with any functional major head, the amount is adjusted under minor head <code class=\"chip\">795 \u2014 Irrecoverable loans written off<\/code> below major head <strong>2075 \u2014 Miscellaneous General Services<\/strong>. Loans to State Governments written off are adjusted under a distinct sub-head of the same nomenclature below that minor head.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c3-b\"><span class=\"sec-badge\">Sector B<\/span><h3>Social Services<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#2E52C8\">\r\n <div class=\"st\"><span>B. Social Services<\/span><span class=\"cnt\">8 sub-sectors \u00b7 18 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) Education, Sports, Art and Culture<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2202<\/code><span>General Education<\/span><\/li>\r\n <li><code>2203<\/code><span>Technical Education<\/span><\/li>\r\n <li><code>2204<\/code><span>Sports and Youth Services<\/span><\/li>\r\n <li><code>2205<\/code><span>Art and Culture<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b) Health and Family Welfare<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2210<\/code><span>Medical and Public Health<\/span><\/li>\r\n <li><code>2211<\/code><span>Family Welfare<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c) Water Supply, Sanitation, Housing and Urban Development<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2215<\/code><span>Water Supply and Sanitation<\/span><\/li>\r\n <li><code>2216<\/code><span>Housing<\/span><\/li>\r\n <li><code>2217<\/code><span>Urban Development<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(d) Information and Broadcasting<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2220<\/code><span>Information and Publicity<\/span><\/li>\r\n <li><code>2221<\/code><span>Broadcasting<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(e) Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2225<\/code><span>Welfare of Scheduled Castes, Scheduled Tribes, Other Backward Classes and Minorities<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(f) Labour and Labour Welfare<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2230<\/code><span>Labour, Employment and Skill Development<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(g) Social Welfare and Nutrition<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2235<\/code><span>Social Security and Welfare<\/span><\/li>\r\n <li><code>2236<\/code><span>Nutrition<\/span><\/li>\r\n <li><code>2245<\/code><span>Relief on account of Natural Calamities<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(h) Others<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2250<\/code><span>Other Social Services<\/span><\/li>\r\n <li><code>2251<\/code><span>Secretariat \u2014 Social Services<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c3-c\"><span class=\"sec-badge\">Sector C<\/span><h3>Economic Services<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#2E52C8\">\r\n <div class=\"st\"><span>C. Economic Services<\/span><span class=\"cnt\">10 sub-sectors \u00b7 69 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) Agriculture and Allied Activities<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2401<\/code><span>Crop Husbandry<\/span><\/li>\r\n <li><code>2402<\/code><span>Soil and Water Conservation<\/span><\/li>\r\n <li><code>2403<\/code><span>Animal Husbandry<\/span><\/li>\r\n <li><code>2404<\/code><span>Dairy Development<\/span><\/li>\r\n <li><code>2405<\/code><span>Fisheries<\/span><\/li>\r\n <li><code>2406<\/code><span>Forestry and Wild Life<\/span><\/li>\r\n <li><code>2407<\/code><span>Plantations<\/span><\/li>\r\n <li><code>2408<\/code><span>Food Storage and Warehousing<\/span><\/li>\r\n <li><code>2415<\/code><span>Agricultural Research and Education<\/span><\/li>\r\n <li><code>2416<\/code><span>Agricultural Financial Institutions<\/span><\/li>\r\n <li><code>2425<\/code><span>Co-operation<\/span><\/li>\r\n <li><code>2435<\/code><span>Other Agricultural Programmes<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b) Rural Development<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2501<\/code><span>Special Programmes for Rural Development<\/span><\/li>\r\n <li><code>2505<\/code><span>Rural Employment<\/span><\/li>\r\n <li><code>2506<\/code><span>Land Reforms<\/span><\/li>\r\n <li><code>2515<\/code><span>Other Rural Development Programmes<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c) Special Areas Programmes<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2551<\/code><span>Hill Areas<\/span><\/li>\r\n <li><code>2552<\/code><span>North Eastern Areas<\/span><\/li>\r\n <li><code>2553<\/code><span>MPs Local Area Development Scheme<\/span><\/li>\r\n <li><code>2575<\/code><span>Other Special Areas Programmes<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(d) Irrigation and Flood Control<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2700<\/code><span>Major Irrigation<\/span><\/li>\r\n <li><code>2701<\/code><span>Medium Irrigation<\/span><\/li>\r\n <li><code>2702<\/code><span>Minor Irrigation<\/span><\/li>\r\n <li><code>2705<\/code><span>Command Area Development<\/span><\/li>\r\n <li><code>2711<\/code><span>Flood Control and Drainage<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(e) Energy<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2801<\/code><span>Power<\/span><\/li>\r\n <li><code>2802<\/code><span>Petroleum<\/span><\/li>\r\n <li><code>2803<\/code><span>Coal and Lignite<\/span><\/li>\r\n <li><code>2810<\/code><span>New and Renewable Energy<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(f) Industry and Minerals<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2851<\/code><span>Village and Small Industries<\/span><\/li>\r\n <li><code>2852<\/code><span>Industries<\/span><\/li>\r\n <li><code>2853<\/code><span>Non-ferrous Mining and Metallurgical Industries<\/span><\/li>\r\n <li><code>2875<\/code><span>Other Industries<\/span><\/li>\r\n <li><code>2885<\/code><span>Other Outlays on Industries and Minerals<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(g) Transport<\/div>\r\n <ul class=\"heads\">\r\n <li><code>3001<\/code><span>Indian Railways \u2014 Policy Formulation, Direction, Research and other Miscellaneous Organisation<\/span><\/li>\r\n <li><code>3002<\/code><span>Indian Railways \u2014 Commercial Lines \u2014 Working Expenses<\/span><\/li>\r\n <li><code>3003<\/code><span>Indian Railways \u2014 Strategic Lines \u2014 Working Expenses<\/span><\/li>\r\n <li><code>3004<\/code><span>Indian Railways \u2014 Open Line Works (Revenue)<\/span><\/li>\r\n <li><code>3005<\/code><span>Payments to General Revenues<\/span><\/li>\r\n <li><code>3006<\/code><span>Appropriation from Railway Surplus<\/span><\/li>\r\n <li><code>3007<\/code><span>Repayment of Loans taken from General Revenues<\/span><\/li>\r\n <li><code>3051<\/code><span>Ports and Light Houses<\/span><\/li>\r\n <li><code>3052<\/code><span>Shipping<\/span><\/li>\r\n <li><code>3053<\/code><span>Civil Aviation<\/span><\/li>\r\n <li><code>3054<\/code><span>Roads and Bridges<\/span><\/li>\r\n <li><code>3055<\/code><span>Road Transport<\/span><\/li>\r\n <li><code>3056<\/code><span>Inland Water Transport<\/span><\/li>\r\n <li><code>3075<\/code><span>Other Transport Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(h) Communications<\/div>\r\n <ul class=\"heads\">\r\n <li><code>3201<\/code><span>Postal Services<\/span><\/li>\r\n <li><code>3225<\/code><span>Telecommunication Services<\/span><\/li>\r\n <li><code>3230<\/code><span>Dividends to General Revenues<\/span><\/li>\r\n <li><code>3231<\/code><span>Appropriations from Telecommunications Surplus<\/span><\/li>\r\n <li><code>3232<\/code><span>Repayment of Loans taken from General Revenues by Telecommunications<\/span><\/li>\r\n <li><code>3252<\/code><span>Satellite Systems<\/span><\/li>\r\n <li><code>3275<\/code><span>Other Communication Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(i) Science, Technology and Environment<\/div>\r\n <ul class=\"heads\">\r\n <li><code>3401<\/code><span>Atomic Energy Research<\/span><\/li>\r\n <li><code>3402<\/code><span>Space Research<\/span><\/li>\r\n <li><code>3403<\/code><span>Earth System Science<\/span><\/li>\r\n <li><code>3425<\/code><span>Other Scientific Research<\/span><\/li>\r\n <li><code>3435<\/code><span>Ecology and Environment<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(j) General Economic Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>3451<\/code><span>Secretariat \u2014 Economic Services<\/span><\/li>\r\n <li><code>3452<\/code><span>Tourism<\/span><\/li>\r\n <li><code>3453<\/code><span>Foreign Trade and Export Promotion<\/span><\/li>\r\n <li><code>3454<\/code><span>Census Surveys and Statistics<\/span><\/li>\r\n <li><code>3455<\/code><span>Meteorology<\/span><\/li>\r\n <li><code>3456<\/code><span>Civil Supplies<\/span><\/li>\r\n <li><code>3465<\/code><span>General Financial and Trading Institutions<\/span><\/li>\r\n <li><code>3466<\/code><span>International Financial Institutions<\/span><\/li>\r\n <li><code>3475<\/code><span>Other General Economic Services<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c3-d\"><span class=\"sec-badge\">Sector D<\/span><h3>Grants-in-aid and Contributions<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#2E52C8\">\r\n <div class=\"st\"><span>D. Grants-in-aid and Contributions<\/span><span class=\"cnt\">5 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <ul class=\"heads\">\r\n <li><code>3601<\/code><span>Grants-in-aid to State Governments<\/span><\/li>\r\n <li><code>3602<\/code><span>Grants-in-aid to Union Territory Governments with Legislature<\/span><\/li>\r\n <li><code>3604<\/code><span>Compensation and Assignments to Local Bodies and Panchayati Raj Institutions<\/span><\/li>\r\n <li><code>3605<\/code><span>Technical and Economic Co-operation with other countries<\/span><\/li>\r\n <li><code>3606<\/code><span>Aid Materials and Equipments<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"abox\">\r\n <span class=\"astamp\">Direction 3.9<\/span>\r\n <h3>Naming new minor heads under 3601 and 3602<\/h3>\r\n <p class=\"ameta\">How to construct the nomenclature of a new minor head opened for grants-in-aid to State or Union Territory Governments.<\/p>\r\n\r\n <p>The nomenclature indicates the function as per the <strong>sub-major head<\/strong> \u2014 or as per the <strong>major head<\/strong> where no sub-major head exists \u2014 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.<\/p>\r\n\r\n <table class=\"tbl\">\r\n <thead><tr><th>Situation<\/th><th>Illustrative nomenclature<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Sub-major head indicates the function<\/td><td>\u201cAdult Education \u2014 Rural Functional Literacy Programmes\u201d<br>\u201cCrop Husbandry \u2014 Agricultural Engineering\u201d<br>\u201cConsumer Industries \u2014 Textiles\u201d<\/td><\/tr>\r\n <tr><td>Sub-major head does not indicate the function<\/td><td>\u201cGeneral (Medical & Public Health) \u2014 Health Statistics and Evaluation\u201d<br>\u201cGeneral (Nutrition) \u2014 Diet Surveys and Nutrition Planning\u201d<\/td><\/tr>\r\n <tr><td>Assistance cannot be identified with any programme<\/td><td>\u201cGeneral (Education) \u2014 Other Grants\u201d<br>\u201cCrop Husbandry \u2014 Other Grants\u201d<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"callout\">\r\n <div class=\"co-label\">Where none of the patterns fit<\/div>\r\n Where the nomenclature of a new minor head cannot be fitted into any of the patterns above, the <strong>advice of the Controller General of Accounts should be sought<\/strong>. See also Direction 6.5 for the parallel illustrations on the loan side.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"co-label\">Direction 3.10 \u2014 Refund of unspent grant balances<\/div>\r\n Refund of unspent balance of a grant or contribution <strong>during the same financial year<\/strong> is recorded as a reduction of expenditure under the concerned grant-in-aid major or sub-major head. In <strong>subsequent years<\/strong>: amounts originally charged to <strong>3605<\/strong> are adjusted under <code class=\"chip\">912 \u2014 Deduct Recoveries of unspent balance<\/code> below that major head; refunds by State or Union Territory Governments are adjusted under <code class=\"chip\">913 \u2014 Deduct: Recovery of unspent balance of grant-in-aid from State\/U.T. Governments<\/code> below <strong>3601<\/strong> or <strong>3602<\/strong> as the case may be.\r\n <\/div>\r\n\r\n<\/section>\r\n\r\n\r\n<section class=\"chapter-content\" data-chap=\"4\">\r\n\r\n <div class=\"chap-head\">\r\n <span class=\"chap-badge\">Chapter 4<\/span>\r\n <h2>Section 3 \u2014 Receipt and Expenditure Heads (Capital Account)<\/h2>\r\n <\/div>\r\n\r\n <div class=\"kf-grid\">\r\n <div class=\"kf-card a\"><span class=\"ico\">\ud83c\udfd7\ufe0f<\/span><div class=\"lab\">Position<\/div><div class=\"val\" style=\"font-size:14px\">Part I \u00b7 Capital Division<\/div><div class=\"sub\">Asset creation and investment<\/div><\/div>\r\n <div class=\"kf-card b\"><span class=\"ico\">\ud83d\udd22<\/span><div class=\"lab\">Code range<\/div><div class=\"val\">4000 \u2013 5475<\/div><div class=\"sub\">First digit 4 or 5<\/div><\/div>\r\n <div class=\"kf-card c\"><span class=\"ico\">\ud83d\udcca<\/span><div class=\"lab\">Contents<\/div><div class=\"val\">5 sectors<br>84 heads<\/div><div class=\"sub\">Only one is a receipt head<\/div><\/div>\r\n <\/div>\r\n\r\n <p>Section 3 carries the same sector lettering as Section 2 \u2014 A for General, B for Social, C for Economic Services and D for Grants-in-aid \u2014 with the word \u201cCapital Outlay on\u201d prefixed to most nomenclatures. Only <strong>4000<\/strong> is a receipt head; everything else is outlay or investment.<\/p>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c4-r\"><span class=\"sec-badge\">Receipts<\/span><h3>Receipt Heads (Capital Account)<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#8A6209\">\r\n <div class=\"st\"><span>Receipt Heads (Capital Account)<\/span><span class=\"cnt\">1 major head<\/span><\/div>\r\n <div class=\"body\">\r\n <ul class=\"heads\">\r\n <li><code>4000<\/code><span>Miscellaneous Capital Receipts<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c4-a\"><span class=\"sec-badge\">Sector A<\/span><h3>Capital Account of General Services<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#8A6209\">\r\n <div class=\"st\"><span>A. Capital Account of General Services<\/span><span class=\"cnt\">9 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <ul class=\"heads\">\r\n <li><code>4016<\/code><span>Capital Outlay on Audit<\/span><\/li>\r\n <li><code>4046<\/code><span>Capital Outlay on Currency, Coinage and Mint<\/span><\/li>\r\n <li><code>4047<\/code><span>Capital Outlay on other Fiscal Services<\/span><\/li>\r\n <li><code>4055<\/code><span>Capital Outlay on Police<\/span><\/li>\r\n <li><code>4058<\/code><span>Capital Outlay on Stationery and Printing<\/span><\/li>\r\n <li><code>4059<\/code><span>Capital Outlay on Public Works<\/span><\/li>\r\n <li><code>4070<\/code><span>Capital Outlay on other Administrative Services<\/span><\/li>\r\n <li><code>4075<\/code><span>Capital Outlay on Miscellaneous General Services<\/span><\/li>\r\n <li><code>4076<\/code><span>Capital Outlay on Defence Services<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c4-b\"><span class=\"sec-badge\">Sector B<\/span><h3>Capital Account of Social Services<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#8A6209\">\r\n <div class=\"st\"><span>B. Capital Account of Social Services<\/span><span class=\"cnt\">7 sub-sectors \u00b7 12 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) Education, Sports, Art and Culture<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4202<\/code><span>Capital Outlay on Education, Sports, Art and Culture<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b) Health and Family Welfare<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4210<\/code><span>Capital Outlay on Medical and Public Health<\/span><\/li>\r\n <li><code>4211<\/code><span>Capital Outlay on Family Welfare<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c) Water Supply, Sanitation, Housing and Urban Development<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4215<\/code><span>Capital Outlay on Water Supply and Sanitation<\/span><\/li>\r\n <li><code>4216<\/code><span>Capital Outlay on Housing<\/span><\/li>\r\n <li><code>4217<\/code><span>Capital Outlay on Urban Development<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(d) Information and Broadcasting<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4220<\/code><span>Capital Outlay on Information and Publicity<\/span><\/li>\r\n <li><code>4221<\/code><span>Capital Outlay on Broadcasting<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(e) Welfare of Scheduled Castes, Scheduled Tribes and other Backward Classes<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4225<\/code><span>Capital Outlay on Welfare of Scheduled Castes, Scheduled Tribes, Other Backward Classes and Minorities<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(g) Social Welfare and Nutrition <span style=\"font-weight:400;font-style:italic;color:var(--muted)\">\u2014 the list skips label (f) here<\/span><\/div>\r\n <ul class=\"heads\">\r\n <li><code>4235<\/code><span>Capital Outlay on Social Security and Welfare<\/span><\/li>\r\n <li><code>4236<\/code><span>Capital Outlay on Nutrition<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(h) Other Social Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4250<\/code><span>Capital Outlay on other Social Services<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c4-c\"><span class=\"sec-badge\">Sector C<\/span><h3>Capital Account of Economic Services<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#8A6209\">\r\n <div class=\"st\"><span>C. Capital Account of Economic Services<\/span><span class=\"cnt\">10 sub-sectors \u00b7 62 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) Agriculture and Allied Activities<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4401<\/code><span>Capital Outlay on Crop Husbandry<\/span><\/li>\r\n <li><code>4402<\/code><span>Capital Outlay on Soil and Water Conservation<\/span><\/li>\r\n <li><code>4403<\/code><span>Capital Outlay on Animal Husbandry<\/span><\/li>\r\n <li><code>4404<\/code><span>Capital Outlay on Dairy Development<\/span><\/li>\r\n <li><code>4405<\/code><span>Capital Outlay on Fisheries<\/span><\/li>\r\n <li><code>4406<\/code><span>Capital Outlay on Forestry and Wild Life<\/span><\/li>\r\n <li><code>4407<\/code><span>Capital Outlay on Plantations<\/span><\/li>\r\n <li><code>4408<\/code><span>Capital Outlay on Food Storage and Warehousing<\/span><\/li>\r\n <li><code>4415<\/code><span>Capital Outlay on Agricultural Research and Education<\/span><\/li>\r\n <li><code>4416<\/code><span>Investments in Agricultural Financial Institutions<\/span><\/li>\r\n <li><code>4425<\/code><span>Capital Outlay on Co-operation<\/span><\/li>\r\n <li><code>4435<\/code><span>Capital Outlay on other Agricultural Programmes<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b) Rural Development<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4515<\/code><span>Capital Outlay on other Rural Development Programmes<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c) Special Areas Programme<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4551<\/code><span>Capital Outlay on Hill Areas<\/span><\/li>\r\n <li><code>4552<\/code><span>Capital Outlay on North Eastern Areas<\/span><\/li>\r\n <li><code>4575<\/code><span>Capital Outlay on other Special Areas Programmes<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(d) Irrigation and Flood Control<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4700<\/code><span>Capital Outlay on Major Irrigation<\/span><\/li>\r\n <li><code>4701<\/code><span>Capital Outlay on Medium Irrigation<\/span><\/li>\r\n <li><code>4702<\/code><span>Capital Outlay on Minor Irrigation<\/span><\/li>\r\n <li><code>4705<\/code><span>Capital Outlay on Command Area Development<\/span><\/li>\r\n <li><code>4711<\/code><span>Capital Outlay on Flood Control Projects<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(e) Energy<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4801<\/code><span>Capital Outlay on Power Projects<\/span><\/li>\r\n <li><code>4802<\/code><span>Capital Outlay on Petroleum<\/span><\/li>\r\n <li><code>4803<\/code><span>Capital Outlay on Coal and Lignite<\/span><\/li>\r\n <li><code>4810<\/code><span>Capital Outlay on New and Renewable Energy<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(f) Industry and Minerals<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4851<\/code><span>Capital Outlay on Village and Small Industries<\/span><\/li>\r\n <li><code>4852<\/code><span>Capital Outlay on Iron and Steel Industries<\/span><\/li>\r\n <li><code>4853<\/code><span>Capital Outlay on Non-ferrous Mining and Metallurgical Industries<\/span><\/li>\r\n <li><code>4854<\/code><span>Capital Outlay on Cement and Non-metallic Mineral Industries<\/span><\/li>\r\n <li><code>4855<\/code><span>Capital Outlay on Fertilizer Industries<\/span><\/li>\r\n <li><code>4856<\/code><span>Capital Outlay on Petro-Chemical Industries<\/span><\/li>\r\n <li><code>4857<\/code><span>Capital Outlay on Chemicals and Pharmaceutical Industries<\/span><\/li>\r\n <li><code>4858<\/code><span>Capital Outlay on Engineering Industries<\/span><\/li>\r\n <li><code>4859<\/code><span>Capital Outlay on Telecommunication and Electronic Industries<\/span><\/li>\r\n <li><code>4860<\/code><span>Capital Outlay on Consumer Industries<\/span><\/li>\r\n <li><code>4861<\/code><span>Capital Outlay on Atomic Energy Industries<\/span><\/li>\r\n <li><code>4875<\/code><span>Capital Outlay on other Industries<\/span><\/li>\r\n <li><code>4885<\/code><span>Other Capital Outlay on Industries and Minerals<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(g) Transport<\/div>\r\n <ul class=\"heads\">\r\n <li><code>5002<\/code><span>Capital Outlay on Indian Railways \u2014 Commercial Lines<\/span><\/li>\r\n <li><code>5003<\/code><span>Capital Outlay on Indian Railways \u2014 Strategic Lines<\/span><\/li>\r\n <li><code>5051<\/code><span>Capital Outlay on Ports and Light Houses<\/span><\/li>\r\n <li><code>5052<\/code><span>Capital Outlay on Shipping<\/span><\/li>\r\n <li><code>5053<\/code><span>Capital Outlay on Civil Aviation<\/span><\/li>\r\n <li><code>5054<\/code><span>Capital Outlay on Roads and Bridges<\/span><\/li>\r\n <li><code>5055<\/code><span>Capital Outlay on Road Transport<\/span><\/li>\r\n <li><code>5056<\/code><span>Capital Outlay on Inland and Water Transport<\/span><\/li>\r\n <li><code>5075<\/code><span>Capital Outlay on other Transport Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(h) Communication<\/div>\r\n <ul class=\"heads\">\r\n <li><code>5201<\/code><span>Capital Outlay on Postal Services<\/span><\/li>\r\n <li><code>5225<\/code><span>Capital Outlay on Telecommunication Services<\/span><\/li>\r\n <li><code>5252<\/code><span>Capital Outlay on Satellite System<\/span><\/li>\r\n <li><code>5275<\/code><span>Capital Outlay on other Communication Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(i) Science, Technology and Environment<\/div>\r\n <ul class=\"heads\">\r\n <li><code>5401<\/code><span>Capital Outlay on Atomic Energy Research<\/span><\/li>\r\n <li><code>5402<\/code><span>Capital Outlay on Space Research<\/span><\/li>\r\n <li><code>5403<\/code><span>Capital Outlay on Earth System Science<\/span><\/li>\r\n <li><code>5425<\/code><span>Capital Outlay on other Scientific and Environmental Research<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(j) General Economic Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>5452<\/code><span>Capital Outlay on Tourism<\/span><\/li>\r\n <li><code>5453<\/code><span>Capital Outlay on Foreign Trade and Export Promotion<\/span><\/li>\r\n <li><code>5455<\/code><span>Capital Outlay on Meteorology<\/span><\/li>\r\n <li><code>5465<\/code><span>Investments in General Financial and Trading Institutions<\/span><\/li>\r\n <li><code>5466<\/code><span>Investment in International Financial Institutions<\/span><\/li>\r\n <li><code>5467<\/code><span>Capital Outlay on Investment of National Investment Fund<\/span><\/li>\r\n <li><code>5475<\/code><span>Capital Outlay on other General Economic Services<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c4-d\"><span class=\"sec-badge\">Sector D<\/span><h3>Grants-in-aid and Contributions<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#8A6209\">\r\n <div class=\"st\"><span>D. Grants-in-aid and Contributions<\/span><span class=\"cnt\">no major heads codified<\/span><\/div>\r\n <div class=\"body\">\r\n <p class=\"nohead\">The sector is named in the list, but no major heads are codified under it on the capital side.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"abox\">\r\n <span class=\"astamp\">Directions 4.1 to 4.5<\/span>\r\n <h3>Directions applying to the Capital Account<\/h3>\r\n <p class=\"ameta\">Minor heads that may be opened, and the treatment of investments, receipts and recoveries.<\/p>\r\n\r\n <table class=\"tbl\">\r\n <thead><tr><th>Code<\/th><th>Minor head \/ rule<\/th><th>Effect<\/th><th>Direction<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>001<\/td><td>Direction and Administration<\/td><td>May be opened below the major or sub-major head wherever necessary, even where not specifically prescribed.<\/td><td class=\"ref\">4.1<\/td><\/tr>\r\n <tr><td>800<\/td><td>Other Expenditure<\/td><td>As above.<\/td><td class=\"ref\">4.1<\/td><\/tr>\r\n <tr><td>190<\/td><td>Investments in Public Sector and Other Undertakings<\/td><td>For investment in equity shares etc. The name of each undertaking appears as a sub-head below it.<\/td><td class=\"ref\">4.2<\/td><\/tr>\r\n <tr><td>195<\/td><td>Investments in Cooperatives<\/td><td>Opened depending on the function of the cooperatives \u2014 for example \u201cDairy Cooperatives\u201d below 4404, \u201cLabour Cooperatives\u201d below 4250. Each society is a distinct sub-head.<\/td><td class=\"ref\">4.2<\/td><\/tr>\r\n <tr><td>\u2014<\/td><td>Investments in the form of debentures<\/td><td>Recorded instead under the relevant major head in Section 4, <strong>F \u2014 Loans and Advances<\/strong>.<\/td><td class=\"ref\">4.2<\/td><\/tr>\r\n <tr><td>\u2014<\/td><td>Deduct-Receipts and Recoveries on Capital Account<\/td><td>Opened as a <strong>sub-head<\/strong> 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.<\/td><td class=\"ref\">4.3<\/td><\/tr>\r\n <tr><td>901<\/td><td>Deduct-Receipts and Recoveries on capital account<\/td><td>As an exception, opened as a distinct <strong>minor head<\/strong> for government trading schemes where bulk purchase and distribution expenditure is shown in the Capital Section.<\/td><td class=\"ref\">4.3<\/td><\/tr>\r\n <tr><td>797<\/td><td>Transfer to Reserve Funds \/ Deposits Accounts<\/td><td>Carries the object head \u201cInter-Account Transfer\u201d. Adjustment against the fund is shown as a deduct entry under <code class=\"chip\">902 \u2014 Deduct amount met from \u2026<\/code>.<\/td><td class=\"ref\">4.4(a)<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"co-label\">Direction 4.4(b) \u2014 Unutilised transfers must be footnoted<\/div>\r\n 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:\r\n <p style=\"margin-top:8px;font-style:italic\">\u201cAn amount of \u20b9 \u2026\u2026 was transferred to Reserve Fund through Major head \u2018XXXX-(name of respective Capital Head)\u2019, out of which \u20b9 \u2026\u2026 has not been utilised during the financial year 20xx-20xx.\u201d<\/p>\r\n <\/div>\r\n\r\n <div class=\"callout\">\r\n <div class=\"co-label\">Direction 4.5<\/div>\r\n The provisions of Directions <strong>3.6<\/strong> (Suspense in works accounts) and <strong>3.8<\/strong> (DAPSC and DAPST) apply to Expenditure Heads (Capital Account) as well.\r\n <\/div>\r\n <\/div>\r\n\r\n<\/section>\r\n\r\n\r\n<section class=\"chapter-content\" data-chap=\"5\">\r\n\r\n <div class=\"chap-head\">\r\n <span class=\"chap-badge\">Chapter 5<\/span>\r\n <h2>Section 4 \u2014 Public Debt, Loans and Advances<\/h2>\r\n <\/div>\r\n\r\n <div class=\"kf-grid\">\r\n <div class=\"kf-card a\"><span class=\"ico\">\ud83c\udfe6<\/span><div class=\"lab\">Position<\/div><div class=\"val\" style=\"font-size:14px\">Part I \u00b7 Capital Division<\/div><div class=\"sub\">What Government borrows and lends<\/div><\/div>\r\n <div class=\"kf-card b\"><span class=\"ico\">\ud83d\udd22<\/span><div class=\"lab\">Code range<\/div><div class=\"val\">6001 \u2013 7999<\/div><div class=\"sub\">First digit 6 or 7<\/div><\/div>\r\n <div class=\"kf-card c\"><span class=\"ico\">\ud83d\udcca<\/span><div class=\"lab\">Contents<\/div><div class=\"val\">4 sectors<br>80 heads<\/div><div class=\"sub\">E \u00b7 F \u00b7 G \u00b7 H<\/div><\/div>\r\n <\/div>\r\n\r\n <p>Section 4 has two large halves. Sector <strong>E<\/strong> records what Government itself borrows; sector <strong>F<\/strong> records what it lends out, mirroring the functional heads of Sections 2 and 3. Sectors <strong>G<\/strong> and <strong>H<\/strong> are single-head settlement sectors.<\/p>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c5-e\"><span class=\"sec-badge\">Sector E<\/span><h3>Public Debt<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#C4900F\">\r\n <div class=\"st\"><span>E. Public Debt<\/span><span class=\"cnt\">5 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <ul class=\"heads\">\r\n <li><code>6001<\/code><span>Internal Debt of Central Government<\/span><\/li>\r\n <li><code>6002<\/code><span>External Debt<\/span><\/li>\r\n <li><code>6003<\/code><span>Internal Debt of the State Government<\/span><\/li>\r\n <li><code>6004<\/code><span>Loans and Advances from the Central Government<\/span><\/li>\r\n <li><code>6005<\/code><span>External Debt Suspense<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c5-f\"><span class=\"sec-badge\">Sector F<\/span><h3>Loans and Advances<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#C4900F\">\r\n <div class=\"st\"><span>F. Loans and Advances<\/span><span class=\"cnt\">73 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">Social Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>6075<\/code><span>Loans for Miscellaneous General Services<\/span><\/li>\r\n <li><code>6202<\/code><span>Loans for Education, Sports, Art and Culture<\/span><\/li>\r\n <li><code>6210<\/code><span>Loans for Medical and Public Health<\/span><\/li>\r\n <li><code>6211<\/code><span>Loans for Family Welfare<\/span><\/li>\r\n <li><code>6215<\/code><span>Loans for Water Supply and Sanitation<\/span><\/li>\r\n <li><code>6216<\/code><span>Loans for Housing<\/span><\/li>\r\n <li><code>6217<\/code><span>Loans for Urban Development<\/span><\/li>\r\n <li><code>6220<\/code><span>Loans for Information and Publicity<\/span><\/li>\r\n <li><code>6221<\/code><span>Loans for Broadcasting<\/span><\/li>\r\n <li><code>6225<\/code><span>Loans for Welfare of Scheduled Castes, Scheduled Tribes, Other Backward Classes and Minorities<\/span><\/li>\r\n <li><code>6235<\/code><span>Loans for Social Security and Welfare<\/span><\/li>\r\n <li><code>6245<\/code><span>Loans for Relief on account of Natural Calamities<\/span><\/li>\r\n <li><code>6250<\/code><span>Loans for other Social Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">Agriculture, Rural Development and Special Areas<\/div>\r\n <ul class=\"heads\">\r\n <li><code>6401<\/code><span>Loans for Crop Husbandry<\/span><\/li>\r\n <li><code>6402<\/code><span>Loans for Soil and Water Conservation<\/span><\/li>\r\n <li><code>6403<\/code><span>Loans for Animal Husbandry<\/span><\/li>\r\n <li><code>6404<\/code><span>Loans for Dairy Development<\/span><\/li>\r\n <li><code>6405<\/code><span>Loans for Fisheries<\/span><\/li>\r\n <li><code>6406<\/code><span>Loans for Forestry and Wild Life<\/span><\/li>\r\n <li><code>6407<\/code><span>Loans for Plantations<\/span><\/li>\r\n <li><code>6408<\/code><span>Loans for Food Storage and Warehousing<\/span><\/li>\r\n <li><code>6416<\/code><span>Loans to Agricultural Financial Institutions<\/span><\/li>\r\n <li><code>6425<\/code><span>Loans for Co-operation<\/span><\/li>\r\n <li><code>6435<\/code><span>Loans for Other Agricultural Programmes<\/span><\/li>\r\n <li><code>6501<\/code><span>Loans for Special Programmes for Rural Development<\/span><\/li>\r\n <li><code>6505<\/code><span>Loans for Rural Employment<\/span><\/li>\r\n <li><code>6506<\/code><span>Loans for Land Reforms<\/span><\/li>\r\n <li><code>6515<\/code><span>Loans for other Rural Development Programmes<\/span><\/li>\r\n <li><code>6551<\/code><span>Loans for Hill Areas<\/span><\/li>\r\n <li><code>6552<\/code><span>Loans for North Eastern Areas<\/span><\/li>\r\n <li><code>6575<\/code><span>Loans for other Special Areas Programmes<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">Irrigation, Energy, Industry and Minerals<\/div>\r\n <ul class=\"heads\">\r\n <li><code>6700<\/code><span>Loans for Major Irrigation<span class=\"flag\">printed as \u201c700\u201d in the list<\/span><\/span><\/li>\r\n <li><code>6701<\/code><span>Loans for Medium Irrigation<\/span><\/li>\r\n <li><code>6702<\/code><span>Loans for Minor Irrigation<\/span><\/li>\r\n <li><code>6705<\/code><span>Loans for Command Area Development<\/span><\/li>\r\n <li><code>6711<\/code><span>Loans for Flood Control Projects<\/span><\/li>\r\n <li><code>6801<\/code><span>Loans for Power Projects<\/span><\/li>\r\n <li><code>6802<\/code><span>Loans for Petroleum<\/span><\/li>\r\n <li><code>6803<\/code><span>Loans for Coal and Lignite<\/span><\/li>\r\n <li><code>6810<\/code><span>Loans for New and Renewable Energy<\/span><\/li>\r\n <li><code>6851<\/code><span>Loans for Village and Small Industries<\/span><\/li>\r\n <li><code>6852<\/code><span>Loans for Iron and Steel Industries<\/span><\/li>\r\n <li><code>6853<\/code><span>Loans for Non-ferrous Mining and Metallurgical Industries<\/span><\/li>\r\n <li><code>6854<\/code><span>Loans for Cement and Non-Metallic Mineral Industries<\/span><\/li>\r\n <li><code>6855<\/code><span>Loans for Fertilizer Industries<\/span><\/li>\r\n <li><code>6856<\/code><span>Loans for Petro-Chemical Industries<\/span><\/li>\r\n <li><code>6857<\/code><span>Loans for Chemical and Pharmaceutical Industries<\/span><\/li>\r\n <li><code>6858<\/code><span>Loans for Engineering Industries<\/span><\/li>\r\n <li><code>6859<\/code><span>Loans for Telecommunication and Electronic Industries<\/span><\/li>\r\n <li><code>6860<\/code><span>Loans for Consumer Industries<\/span><\/li>\r\n <li><code>6861<\/code><span>Loans for Atomic Energy Industries<\/span><\/li>\r\n <li><code>6875<\/code><span>Loans for other Industries<\/span><\/li>\r\n <li><code>6885<\/code><span>Other loans to Industries and Minerals<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">Transport, Communication and Economic Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>7002<\/code><span>Loans to Railways<\/span><\/li>\r\n <li><code>7051<\/code><span>Loans for Ports and Light Houses<\/span><\/li>\r\n <li><code>7052<\/code><span>Loans for Shipping<\/span><\/li>\r\n <li><code>7053<\/code><span>Loans for Civil Aviation<\/span><\/li>\r\n <li><code>7055<\/code><span>Loans for Road Transport<\/span><\/li>\r\n <li><code>7056<\/code><span>Loans for Inland Water Transport<\/span><\/li>\r\n <li><code>7075<\/code><span>Loans for other Transport Services<\/span><\/li>\r\n <li><code>7225<\/code><span>Loans for Telecommunication Services<\/span><\/li>\r\n <li><code>7275<\/code><span>Loans for other Communication Services<\/span><\/li>\r\n <li><code>7425<\/code><span>Loans for other Scientific Research<\/span><\/li>\r\n <li><code>7452<\/code><span>Loans for Tourism<\/span><\/li>\r\n <li><code>7453<\/code><span>Loans for Foreign Trade Export Promotion<\/span><\/li>\r\n <li><code>7465<\/code><span>Loans for General Financial and Trading Institutions<\/span><\/li>\r\n <li><code>7466<\/code><span>Loans to International Financial Institutions<\/span><\/li>\r\n <li><code>7475<\/code><span>Loans for other General Economic Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">To Governments and Government servants<\/div>\r\n <ul class=\"heads\">\r\n <li><code>7601<\/code><span>Loans and Advances to State Governments<\/span><\/li>\r\n <li><code>7602<\/code><span>Loans and Advances to Union Territory Governments with Legislature<\/span><\/li>\r\n <li><code>7605<\/code><span>Advances to Foreign Governments<\/span><\/li>\r\n <li><code>7610<\/code><span>Loans to Government Servants etc.<\/span><\/li>\r\n <li><code>7615<\/code><span>Miscellaneous Loans<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c5-g\"><span class=\"sec-badge\">Sector G<\/span><h3>Inter-State Settlement<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#C4900F\">\r\n <div class=\"st\"><span>G. Inter-State Settlement<\/span><span class=\"cnt\">1 major head<\/span><\/div>\r\n <div class=\"body\">\r\n <ul class=\"heads\"><li><code>7810<\/code><span>Inter State Settlement<\/span><\/li><\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"sec-head\" id=\"c5-h\"><span class=\"sec-badge\">Sector H<\/span><h3>Transfer to Contingency Fund<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#C4900F\">\r\n <div class=\"st\"><span>H. Transfer to Contingency Fund<\/span><span class=\"cnt\">1 major head<\/span><\/div>\r\n <div class=\"body\">\r\n <ul class=\"heads\"><li><code>7999<\/code><span>Appropriation to the Contingency Fund<\/span><\/li><\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout deep\">\r\n <div class=\"co-label\">Note on 6700<\/div>\r\n The published list prints this head as <strong>\u201c700. Loans for Major Irrigation\u201d<\/strong>. Read with the +2 ladder (0700 \u2192 2700 \u2192 4700 \u2192 6700) and with its neighbours 6701 and 6702, the intended code is <strong>6700<\/strong>. It is shown here as 6700 with the misprint flagged.\r\n <\/div>\r\n\r\n <div class=\"abox\">\r\n <span class=\"astamp\">Direction 6.1<\/span>\r\n <h3>Minor heads that may be opened in the Loan Section<\/h3>\r\n <p class=\"ameta\">These may be opened wherever necessary below functional major or sub-major heads, even if not specifically provided.<\/p>\r\n <table class=\"tbl\">\r\n <thead><tr><th>Code<\/th><th>Minor head<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>190<\/td><td>Loans to Public Sector and Other Undertakings<\/td><\/tr>\r\n <tr><td>191<\/td><td>Loans to Municipal Corporation<\/td><\/tr>\r\n <tr><td>192<\/td><td>Loans to Municipalities \/ Municipal Councils<\/td><\/tr>\r\n <tr><td>193<\/td><td>Loans to Nagar Panchayats \/ Notified Area Committees or equivalent thereof<\/td><\/tr>\r\n <tr><td>194<\/td><td>Loans to Voluntary Organisations<\/td><\/tr>\r\n <tr><td>195<\/td><td>Loans to Co-operatives<\/td><\/tr>\r\n <tr><td>196<\/td><td>Loans to Zilla Parishads \/ District level Panchayats<\/td><\/tr>\r\n <tr><td>197<\/td><td>Loans to Block Panchayats \/ Intermediate level Panchayats<\/td><\/tr>\r\n <tr><td>198<\/td><td>Loans to Gram Panchayats<\/td><\/tr>\r\n <tr><td>199<\/td><td>Loans to Trading and Other Non-Government Institutions<\/td><\/tr>\r\n <tr><td>188<\/td><td>Loans to Autonomous Bodies<\/td><\/tr>\r\n <tr><td>800<\/td><td>Other Loans \u2014 Direction 6.2<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <div class=\"callout\">\r\n <div class=\"co-label\">Worked examples and sub-head structure<\/div>\r\n \u201cLoans to Fishermen\u2019s Co-operatives\u201d could be opened below <strong>6405 \u2014 Loans for Fisheries<\/strong>, and \u201cLoans to Labour Co-operatives\u201d below <strong>6250 \u2014 Loans for other Social Services<\/strong>, both with minor head code <strong>195<\/strong>. Each undertaking, municipal body, panchayat or voluntary organisation is a <strong>distinct sub-head<\/strong> 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 <strong>detailed heads<\/strong> below the sub-heads.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"abox\">\r\n <span class=\"astamp\">Direction 6.5<\/span>\r\n <h3>Naming new minor heads under 6004, 7601 and 7602<\/h3>\r\n <p class=\"ameta\">New minor heads correspond to the programme in whichever Section the loan is intended to be utilised by the borrowing Government.<\/p>\r\n <table class=\"tbl\">\r\n <thead><tr><th>Utilisation Section<\/th><th>Purpose<\/th><th>Nomenclature of the minor head<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Revenue Expenditure<\/td><td>Grant assistance for construction of affiliated colleges<\/td><td>\u201cUniversity and Higher Education \u2014 Assistance to non-Government Colleges and Institutes\u201d<\/td><\/tr>\r\n <tr><td>Capital Expenditure<\/td><td>Assistance for investment in State Apex Societies of Handlooms<\/td><td>\u201cCapital Outlay on Village and Small Industries \u2014 Handloom Industries\u201d<\/td><\/tr>\r\n <tr><td>Loans and Advances<\/td><td>Loans for construction of hostels of affiliated colleges<\/td><td>\u201cLoans for Education, Sports, Art and Culture \u2014 General Education \u2014 University and Higher Education\u201d<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <div class=\"callout gold\">\r\n <div class=\"co-label\">Where the sub-major head does not indicate the function<\/div>\r\n The nomenclature also carries the major head in brackets \u2014 for example \u201cGeneral \u2014 (Education) \u2014 Scholarships\u201d, or \u201cGeneral \u2014 (Urban Development) \u2014 Assistance to local bodies \/ corporations \/ Urban Development Authorities \/ Town Improvement Boards etc.\u201d 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 <strong>\u201cOther Loans\u201d<\/strong> \u2014 for example \u201cSpecial Education \u2014 Other Loans\u201d, \u201cGeneral (Education) \u2014 Other Loans\u201d, \u201cCrop Husbandry \u2014 Other Loans\u201d.\r\n <\/div>\r\n <\/div>\r\n\r\n<\/section>\r\n\r\n\r\n<section class=\"chapter-content\" data-chap=\"6\">\r\n\r\n <div class=\"chap-head\">\r\n <span class=\"chap-badge\">Chapter 6<\/span>\r\n <h2>Parts II and III \u2014 Contingency Fund and Public Account<\/h2>\r\n <\/div>\r\n\r\n <div class=\"kf-grid\">\r\n <div class=\"kf-card a\"><span class=\"ico\">\ud83d\udedf<\/span><div class=\"lab\">Part II<\/div><div class=\"val\">8000<\/div><div class=\"sub\">A single major head \u2014 Article 267<\/div><\/div>\r\n <div class=\"kf-card b\"><span class=\"ico\">\ud83c\udfdb\ufe0f<\/span><div class=\"lab\">Part III<\/div><div class=\"val\">8001 \u2013 8999<\/div><div class=\"sub\">Article 266(2) \u00b7 sectors I to N<\/div><\/div>\r\n <div class=\"kf-card c\"><span class=\"ico\">\ud83d\udcca<\/span><div class=\"lab\">Combined<\/div><div class=\"val\">83 heads<\/div><div class=\"sub\">No Division or Section layer<\/div><\/div>\r\n <\/div>\r\n\r\n <p>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 <strong>I<\/strong> to <strong>N<\/strong>, most with sub-sectors beneath them.<\/p>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c6-cf\"><span class=\"sec-badge\">Part II<\/span><h3>Contingency Fund<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#C4900F\">\r\n <div class=\"st\"><span>Contingency Fund<\/span><span class=\"cnt\">1 major head<\/span><\/div>\r\n <div class=\"body\">\r\n <ul class=\"heads\"><li><code>8000<\/code><span>Contingency Fund<\/span><\/li><\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"co-label\">How Part II connects to Part I<\/div>\r\n Money moves into the Contingency Fund through <strong>7999 \u2014 Appropriation to the Contingency Fund<\/strong> in Section 4 of Part I. The Fund is then recouped from the Consolidated Fund after Parliament authorises the expenditure.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c6-i\"><span class=\"sec-badge\">Sector I<\/span><h3>Small Savings, Provident Funds etc.<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#0E1B42\">\r\n <div class=\"st\"><span>I. Small Savings, Provident Funds etc.<\/span><span class=\"cnt\">5 sub-sectors \u00b7 15 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) National Small Savings Fund<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8001<\/code><span>National Savings Deposits<\/span><\/li>\r\n <li><code>8002<\/code><span>National Savings Certificates<\/span><\/li>\r\n <li><code>8006<\/code><span>Public Provident Funds<\/span><\/li>\r\n <li><code>8007<\/code><span>Investments of National Small Savings Fund<\/span><\/li>\r\n <li><code>8008<\/code><span>Income and Expenditure of National Small Savings Fund<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b) State Provident Fund<\/div>\r\n <ul class=\"heads\"><li><code>8009<\/code><span>State Provident Funds<\/span><\/li><\/ul>\r\n <div class=\"subsec\">(c) Other Accounts<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8010<\/code><span>Trusts and Endowments<\/span><\/li>\r\n <li><code>8011<\/code><span>Insurance and Pension Funds<\/span><\/li>\r\n <li><code>8012<\/code><span>Special Deposits and Accounts<\/span><\/li>\r\n <li><code>8013<\/code><span>Other Deposits and Accounts<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(d) Post Office Insurance Fund<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8014<\/code><span>Postal Life Insurance Schemes<\/span><\/li>\r\n <li><code>8015<\/code><span>Investments of Post Office Insurance Fund<\/span><\/li>\r\n <li><code>8016<\/code><span>Income and Expenditure of Post Office Insurance Fund<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(e) Other Savings Schemes<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8031<\/code><span>Other Savings Deposits<\/span><\/li>\r\n <li><code>8032<\/code><span>Other Savings Certificates<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c6-j\"><span class=\"sec-badge\">Sector J<\/span><h3>Reserve Funds<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#0E1B42\">\r\n <div class=\"st\"><span>J. Reserve Funds<\/span><span class=\"cnt\">2 sub-sectors \u00b7 16 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) Reserve Funds bearing Interest<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8115<\/code><span>Depreciation\/Renewal Reserve Fund<\/span><\/li>\r\n <li><code>8116<\/code><span>Revenue Reserve Funds<\/span><\/li>\r\n <li><code>8117<\/code><span>Development Funds<\/span><\/li>\r\n <li><code>8118<\/code><span>Capital Reserve Funds<\/span><\/li>\r\n <li><code>8121<\/code><span>General and Other Reserve Funds<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b) Reserve Funds not bearing Interest<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8222<\/code><span>Sinking Funds<\/span><\/li>\r\n <li><code>8223<\/code><span>Famine Relief Fund<\/span><\/li>\r\n <li><code>8224<\/code><span>Central Road and Infrastructure Fund<\/span><\/li>\r\n <li><code>8225<\/code><span>Roads and Bridges Fund<\/span><\/li>\r\n <li><code>8226<\/code><span>Depreciation\/Renewal Reserve Fund<\/span><\/li>\r\n <li><code>8228<\/code><span>Revenue Reserve Funds<\/span><\/li>\r\n <li><code>8229<\/code><span>Development and Welfare Funds<\/span><\/li>\r\n <li><code>8230<\/code><span>Special Railway Safety Fund<\/span><\/li>\r\n <li><code>8231<\/code><span>Railway Safety Fund<\/span><\/li>\r\n <li><code>8232<\/code><span>Rural Employment Guarantee Funds<\/span><\/li>\r\n <li><code>8235<\/code><span>General and Other Reserve Funds<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout\">\r\n <div class=\"co-label\">Direction 7.1 \u2014 Opening a Reserve Fund<\/div>\r\n Except where Reserve Funds are specifically provided as distinct minor heads in Sector J, Reserve Funds should normally be opened as <strong>sub-heads<\/strong> under the various minor heads. Where Central Ministries need to open them as sub-heads, the approval of the <strong>Controller General of Accounts<\/strong> must be obtained; the CGA consults the Comptroller and Auditor General of India. In exceptional cases \u2014 such as depreciation or renewal reserve funds of Government commercial undertakings, where creation of the fund is obligatory under statute or rules \u2014 the heads may be opened <strong>without prior CGA approval<\/strong>, 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.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c6-k\"><span class=\"sec-badge\">Sector K<\/span><h3>Deposits and Advances<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#0E1B42\">\r\n <div class=\"st\"><span>K. Deposits and Advances<\/span><span class=\"cnt\">3 sub-sectors \u00b7 22 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) Deposits bearing Interest<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8336<\/code><span>Civil Deposits<\/span><\/li>\r\n <li><code>8337<\/code><span>Deposits of Railways<\/span><\/li>\r\n <li><code>8338<\/code><span>Deposits of Local Funds<\/span><\/li>\r\n <li><code>8342<\/code><span>Other Deposits<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b) Deposits not bearing Interest<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8443<\/code><span>Civil Deposits<\/span><\/li>\r\n <li><code>8444<\/code><span>Defence Deposits<\/span><\/li>\r\n <li><code>8445<\/code><span>Railway Deposits<\/span><\/li>\r\n <li><code>8446<\/code><span>Postal Deposits<\/span><\/li>\r\n <li><code>8447<\/code><span>Telecommunication Deposits<\/span><\/li>\r\n <li><code>8448<\/code><span>Deposits of Local Funds<\/span><\/li>\r\n <li><code>8449<\/code><span>Other Deposits<\/span><\/li>\r\n <li><code>8450<\/code><span>Balance Account of Union Territories<\/span><\/li>\r\n <li><code>8451<\/code><span>Bhopal Gas Leak Disaster Relief Fund<\/span><\/li>\r\n <li><code>8452<\/code><span>National Investment Fund<\/span><\/li>\r\n <li><code>8453<\/code><span>Income and Expenditure Account of National Investment Fund<\/span><\/li>\r\n <li><code>8454<\/code><span>Funds under Treasury Single Account (TSA) System<\/span><\/li>\r\n <li><code>8455<\/code><span>Settlement Account with India Post Payment Bank (IPPB)<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c) Advances<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8550<\/code><span>Civil Advances<\/span><\/li>\r\n <li><code>8551<\/code><span>Defence Advances<\/span><\/li>\r\n <li><code>8552<\/code><span>Railway Advances<\/span><\/li>\r\n <li><code>8553<\/code><span>Postal Advances<\/span><\/li>\r\n <li><code>8554<\/code><span>Telecommunication Advances<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c6-l\"><span class=\"sec-badge\">Sector L<\/span><h3>Suspense and Miscellaneous<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#0E1B42\">\r\n <div class=\"st\"><span>L. Suspense and Miscellaneous<\/span><span class=\"cnt\">5 sub-sectors \u00b7 16 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) Coinage Account<\/div>\r\n <ul class=\"heads\"><li><code>8656<\/code><span>Coinage Accounts<\/span><\/li><\/ul>\r\n <div class=\"subsec\">(b) Suspense<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8658<\/code><span>Suspense Accounts<\/span><\/li>\r\n <li><code>8659<\/code><span>Suspense Accounts (Defence)<\/span><\/li>\r\n <li><code>8660<\/code><span>Suspense Accounts (Railways)<\/span><\/li>\r\n <li><code>8661<\/code><span>Suspense Accounts (Postal)<\/span><\/li>\r\n <li><code>8662<\/code><span>Suspense Accounts (Telecommunication)<\/span><\/li>\r\n <li><code>8663<\/code><span>Accounting Adjustment Suspense<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c) Other Accounts<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8670<\/code><span>Cheques and Bills<\/span><\/li>\r\n <li><code>8671<\/code><span>Departmental Balances<\/span><\/li>\r\n <li><code>8672<\/code><span>Permanent Cash Imperest<\/span><\/li>\r\n <li><code>8673<\/code><span>Cash Balance Investment Account<\/span><\/li>\r\n <li><code>8674<\/code><span>Security Deposits made by Government<\/span><\/li>\r\n <li><code>8675<\/code><span>Deposits with Reserve Bank<\/span><\/li>\r\n <li><code>8677<\/code><span>Remittances into Banks\/Treasuries<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(d) Accounts with Governments of Foreign Countries<\/div>\r\n <ul class=\"heads\"><li><code>8679<\/code><span>Accounts with Governments of other Countries<\/span><\/li><\/ul>\r\n <div class=\"subsec\">(e) Miscellaneous<\/div>\r\n <ul class=\"heads\"><li><code>8680<\/code><span>Miscellaneous Government Accounts<\/span><\/li><\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c6-m\"><span class=\"sec-badge\">Sector M<\/span><h3>Remittances<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#0E1B42\">\r\n <div class=\"st\"><span>M. Remittances<\/span><span class=\"cnt\">3 sub-sectors \u00b7 12 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) Money Orders and other Remittances<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8781<\/code><span>Money Orders<\/span><\/li>\r\n <li><code>8782<\/code><span>Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer<\/span><\/li>\r\n <li><code>8783<\/code><span>Agency arrangements of DoP with other Departments \/ Agencies<\/span><\/li>\r\n <li><code>8785<\/code><span>Other Remittances<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b) Inter Government Adjustment Account<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8786<\/code><span>Adjusting Account between Central and State Governments<\/span><\/li>\r\n <li><code>8787<\/code><span>Adjusting Account with Railways<\/span><\/li>\r\n <li><code>8788<\/code><span>Adjusting Account with Posts<\/span><\/li>\r\n <li><code>8789<\/code><span>Adjusting Account with Defence<\/span><\/li>\r\n <li><code>8793<\/code><span>Inter State Suspense Account<\/span><\/li>\r\n <li><code>8794<\/code><span>Accounts with the High Commissioner for India in U.K.<\/span><\/li>\r\n <li><code>8795<\/code><span>Adjusting Account with Telecommunications<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c) Exchange Accounts<\/div>\r\n <ul class=\"heads\"><li><code>8797<\/code><span>Exchange Accounts<\/span><\/li><\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c6-n\"><span class=\"sec-badge\">Sector N<\/span><h3>Cash Balance<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#0E1B42\">\r\n <div class=\"st\"><span>N. Cash Balance<\/span><span class=\"cnt\">1 major head<\/span><\/div>\r\n <div class=\"body\">\r\n <ul class=\"heads\"><li><code>8999<\/code><span>Cash Balance<\/span><\/li><\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout deep\">\r\n <div class=\"co-label\">Direction 7.2 \u2014 Legacy minor heads<\/div>\r\n 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 <strong>1986-87<\/strong>, continue to be operated under the corresponding revised major heads from <strong>1987-88<\/strong> onwards \u2014 until the balances are liquidated.\r\n <\/div>\r\n\r\n<\/section>\r\n\r\n\r\n<section class=\"chapter-content\" data-chap=\"7\">\r\n\r\n <div class=\"chap-head\">\r\n <span class=\"chap-badge\">Chapter 7<\/span>\r\n <h2>General Directions 1 \u2013 4<\/h2>\r\n <\/div>\r\n\r\n <div class=\"kf-grid\">\r\n <div class=\"kf-card a\"><span class=\"ico\">\ud83d\udcd6<\/span><div class=\"lab\">Coverage<\/div><div class=\"val\" style=\"font-size:14px\">Directions 1 \u2013 4<\/div><div class=\"sub\">General \u00b7 Receipts \u00b7 Revenue Expenditure \u00b7 Capital Expenditure<\/div><\/div>\r\n <div class=\"kf-card b\"><span class=\"ico\">\u270f\ufe0f<\/span><div class=\"lab\">Who may open sub-heads<\/div><div class=\"val\" style=\"font-size:14px\">Each Government<\/div><div class=\"sub\">To suit its own local requirement<\/div><\/div>\r\n <div class=\"kf-card c\"><span class=\"ico\">\u26a0\ufe0f<\/span><div class=\"lab\">Standing caution<\/div><div class=\"val\" style=\"font-size:14px\">Do not multiply<\/div><div class=\"sub\">New sub-heads only when really necessary<\/div><\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"d1\"><span class=\"sec-badge\">Direction 1<\/span><h3>General<\/h3><\/div>\r\n\r\n <ul class=\"ilist\">\r\n <li><span class=\"ic\">1.1<\/span><span>The minor heads prescribed under each major or sub-major head \u2014 and those permitted to be opened under the subsequent Directions \u2014 may be divided into subordinate heads called <strong>sub-heads<\/strong> to suit the local requirement of each Government. The sub-head <strong>denotes and identifies the scheme<\/strong> 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. <strong>Sub-heads should not be multiplied unnecessarily<\/strong> and new ones opened only when really necessary.<\/span><\/li>\r\n <li><span class=\"ic\">1.2<\/span><span>Formal approval or issue of amendments by correction slip is <strong>not required<\/strong> for opening new minor heads in two circumstances.<\/span><\/li>\r\n <\/ul>\r\n\r\n <table class=\"tbl\">\r\n <thead><tr><th>Case<\/th><th>Circumstance<\/th><th>Illustration<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>1.2(a)<\/td><td>Where the Directions themselves specify the case and name the head.<\/td><td>\u201cDirection and Administration\u201d, \u201cOther Expenditure\u201d \u2014 named in Direction 3.1.<\/td><\/tr>\r\n <tr><td>1.2(b)<\/td><td>Where the List merely gives a guideline in the \u201cMinor Heads\u201d column.<\/td><td>\u201cEach project will be a minor head\u201d against major heads 2701 \/ 4701 \/ 6701 for Major and Medium Irrigation.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"co-label\">Where a correction slip IS still needed<\/div>\r\n For opening new minor heads <strong>in terms of the foot-notes below major heads<\/strong>, or otherwise, formal approval and the issue of a correction slip <strong>would be required<\/strong>.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"d2\"><span class=\"sec-badge\">Direction 2<\/span><h3>Receipt Heads<\/h3><\/div>\r\n\r\n <ul class=\"ilist\">\r\n <li><span class=\"ic\">2.1<\/span><span>The minor head <strong>Services and Service Fees<\/strong> (code <code class=\"chip\">501<\/code>) may be opened under the receipt major or sub-major heads wherever it has not been provided, if necessary.<\/span><\/li>\r\n <li><span class=\"ic\">2.2<\/span><span><strong>Refunds of Revenue<\/strong> shall, as a general rule, be taken in reduction of the revenue receipts. <code class=\"chip\">900 \u2014 Deduct-Refunds<\/code> may be opened as a minor head under Sector <strong>B. Non-Tax Revenue<\/strong>, 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 <strong>C. Grants-in-Aid and Contributions<\/strong>. Under Sector <strong>A. Tax Revenue<\/strong>, however, Deduct-Refunds should be opened as a <strong>distinct sub-head below the appropriate minor head<\/strong>, so that the net collection of each tax or duty is readily ascertainable. See the note below major head <strong>0037 Customs<\/strong> for the accountal of Deduct-Refunds and Deduct-Drawbacks.<\/span><\/li>\r\n <li><span class=\"ic\">2.3<\/span><span>The minor head <strong>Other Receipts<\/strong> (code <code class=\"chip\">800<\/code>) may be opened under receipt major or sub-major heads wherever not provided. Sub-heads that may be opened under it include <em>(i)<\/em> Leave Salary Contributions and <em>(ii)<\/em> sale proceeds of dead-stock, waste paper and other articles whose cost was met from office expenses. The minor head <strong>Receipts Awaiting Transfer to other Minor Heads (RAT)<\/strong> (code <code class=\"chip\">500<\/code>) may be opened wherever necessary under functional major or sub-major heads in Section 1 \u2014 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 <strong>affording minus credit to the transitory head<\/strong>.<\/span><\/li>\r\n <li><span class=\"ic\">2.4<\/span><span>In addition to the minor heads prescribed under <strong>1601 \u2014 Grants-in-Aid from Central Government<\/strong>, 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.<\/span><\/li>\r\n <li><span class=\"ic\">2.5<\/span><span>The minor head <strong>Interest or other earnings from Grantee on unspent balances<\/strong> (code <code class=\"chip\">801<\/code>) may be opened wherever necessary under functional major or sub-major heads in Section 1. The nature of the receipt \u2014 interest or other earnings \u2014 is classified at <strong>sub-head level<\/strong>.<\/span><\/li>\r\n <li><span class=\"ic\">2.6<\/span><span>The minor head <strong>Fines and Forfeitures<\/strong> (code <code class=\"chip\">503<\/code>) 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 <strong>sub-head level<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"d3\"><span class=\"sec-badge\">Direction 3<\/span><h3>Expenditure Heads (Revenue Account)<\/h3><\/div>\r\n\r\n <h4>3.1 \u2014 Minor heads that may be opened even where not prescribed<\/h4>\r\n\r\n <table class=\"tbl\">\r\n <thead><tr><th>Code<\/th><th>Minor head<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>001<\/td><td>Direction and Administration \u2014 <em>placed as the first minor head<\/em><\/td><\/tr>\r\n <tr><td>003<\/td><td>Training<\/td><\/tr>\r\n <tr><td>187<\/td><td>Assistance to Industries \/ Companies<\/td><\/tr>\r\n <tr><td>188<\/td><td>Assistance to Autonomous Bodies<\/td><\/tr>\r\n <tr><td>190<\/td><td>Assistance to Public Sector and other undertakings<\/td><\/tr>\r\n <tr><td>191<\/td><td>Assistance to Municipal Corporation<\/td><\/tr>\r\n <tr><td>192<\/td><td>Assistance to Municipalities \/ Municipal Councils<\/td><\/tr>\r\n <tr><td>193<\/td><td>Assistance to Nagar Panchayats \/ Notified Area Committees or equivalent thereof<\/td><\/tr>\r\n <tr><td>195<\/td><td>Assistance to Co-operatives<\/td><\/tr>\r\n <tr><td>196<\/td><td>Assistance to Zilla Parishads \/ District level Panchayats<\/td><\/tr>\r\n <tr><td>197<\/td><td>Assistance to Block Panchayats \/ Intermediate level Panchayats<\/td><\/tr>\r\n <tr><td>198<\/td><td>Assistance to Gram Panchayats<\/td><\/tr>\r\n <tr><td>199<\/td><td>Assistance to Other Non-Government Institutions<\/td><\/tr>\r\n <tr><td>800<\/td><td>Other Expenditure<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"callout\">\r\n <div class=\"co-label\">Notes to Direction 3.1<\/div>\r\n <ul class=\"ilist\" style=\"margin-top:6px\">\r\n <li><span class=\"ic\">1<\/span><span>Where <strong>Direction and Administration<\/strong> 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.<\/span><\/li>\r\n <li><span class=\"ic\">2<\/span><span>Details of each scheme, project or programme are indicated at <strong>sub-head level<\/strong> below the standard minor head <strong>Training<\/strong>; sub-schemes or activities and objects of expenditure at detailed head and object head levels respectively. Care must be taken to <strong>avoid double provisioning<\/strong> of training expenditure \u2014 both under Training and under establishment-oriented minor heads such as Direction and Administration.<\/span><\/li>\r\n <li><span class=\"ic\">3<\/span><span>Assistance to public sector and other undertakings is classified under <strong>190<\/strong>; assistance to private companies, manufacturers or exporters under the <strong>Production Linked Incentive Scheme<\/strong> and similar schemes is classified under <strong>187 \u2014 Assistance to Industries \/ Companies<\/strong>.<\/span><\/li>\r\n <li><span class=\"ic\">4<\/span><span>Where separate establishment expenditure exists for <strong>monitoring, evaluation and statistics<\/strong>, it may be distinctly recorded under a sub-head below Direction and Administration or another appropriate minor head.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <h4>3.1 (continued) \u2014 Expenditure Awaiting Transfer (EAT), code 502<\/h4>\r\n <p>Normally the executing or agent Department incurring the expenditure will, on receipt of approval or authorisation from the functional Ministry, <strong>directly operate the budget head of the latter<\/strong> and not debit the expenditure to \u201cPAO Suspense\u201d or \u201cCSSA\u201d. 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 <strong>Expenditure Awaiting Transfer to other Heads \/ Departments (EAT)<\/strong>, code <code class=\"chip\">502<\/code>. 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.<\/p>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"co-label\">Clearing the EAT head<\/div>\r\n 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 <strong>inter-departmental transactions<\/strong>, it is cleared on receipt of the amount from the other Department by <strong>affording minus debit to the transitory head during the same financial year<\/strong> 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 \u201cUnclassified Suspense\u201d, and for transactions booked under \u201cVouchers Suspense\u201d where vouchers are wanting or not readily susceptible of classification.\r\n <\/div>\r\n\r\n <h4>3.2 to 3.11 \u2014 The remaining Directions on Revenue Expenditure<\/h4>\r\n\r\n <table class=\"tbl\">\r\n <thead><tr><th>Dir.<\/th><th>Head and code<\/th><th>Rule<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>3.2<\/td><td>International Co-operation <code class=\"chip\">798<\/code><br>International Conference \/ Meeting <code class=\"chip\">790<\/code><\/td><td>798 records contributions to international organisations related to specific functions \u2014 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 <strong>\u20b91 crore or more<\/strong>, a separate minor head 790 may be opened below the functional major or sub-major head. See also note (l) below major head 3605.<\/td><\/tr>\r\n <tr><td>3.3<\/td><td>Irrecoverable Loans Written Off <code class=\"chip\">792<\/code> \/ <code class=\"chip\">795<\/code><\/td><td>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 <strong>795<\/strong> below major head <strong>2075<\/strong>. \u201cLoans to State Govt. written off\u201d is adjusted under a distinct sub-head of the same nomenclature below that minor head.<\/td><\/tr>\r\n <tr><td>3.4<\/td><td>Transfer to Reserve Funds \/ Deposits Accounts <code class=\"chip\">797<\/code><\/td><td>Transfers appear as a distinct sub-head \u201cTransfer to \u2026 (name of the Fund \/ Account)\u201d with object head <strong>Inter-Account Transfer<\/strong>. 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 <code class=\"chip\">902 \u2014 Deduct: Amount met from \u2026<\/code> under the head where the expenditure stands debited.<\/td><\/tr>\r\n <tr><td>3.5<\/td><td>Recoverable expenditure<\/td><td>Where expenditure recorded under one minor head is wholly or partly recoverable by debit to another minor head \u2014 under the same or a different major head \u2014 the amount recovered is recorded under a distinct sub-head <strong>\u201cDeduct amount transferred to \u2026 (name of minor \/ major head)\u201d<\/strong>.<\/td><\/tr>\r\n <tr><td>3.6<\/td><td>Suspense <code class=\"chip\">799<\/code><\/td><td>Opened only under those major heads where expenditure on <strong>works<\/strong> 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: <strong>(a) Stock, (b) Miscellaneous Works Advances, (c) Work Shop Suspense<\/strong>.<\/td><\/tr>\r\n <tr><td>3.7<\/td><td>Machinery and Equipment <code class=\"chip\">052<\/code><\/td><td>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 \u201cNew Supplies\u201d and \u201cRepairs and Carriage\u201d are opened under it.<\/td><\/tr>\r\n <tr><td>3.8<\/td><td>DAPSC <code class=\"chip\">789<\/code><br>DAPST <code class=\"chip\">796<\/code><\/td><td>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 <strong>both<\/strong> the Revenue Account and Capital Account sectors, wherever necessary.<\/td><\/tr>\r\n <tr><td>3.9<\/td><td>New minor heads under 3601 \/ 3602<\/td><td>Nomenclature construction \u2014 see the worked table in Chapter 3. Where none of the patterns fit, the advice of the CGA should be sought.<\/td><\/tr>\r\n <tr><td>3.10<\/td><td>Deduct-Recoveries of Overpayments <code class=\"chip\">911<\/code><br>Unspent balances <code class=\"chip\">912<\/code> \/ <code class=\"chip\">913<\/code><\/td><td>Overpayments recovered \u2014 in cash or by short drawl \u2014 <strong>during the same financial year<\/strong> are recorded as a reduction of expenditure under the concerned service head. Recoveries pertaining to <strong>previous years<\/strong> 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).<\/td><\/tr>\r\n <tr><td>3.11<\/td><td>Interest or other payments to Grantor on unspent balances <code class=\"chip\">802<\/code><\/td><td>Opened wherever necessary in Section 2 for interest or other payments to a grantor on unspent grant balances. The nature of the expenditure \u2014 interest, penal interest and so on \u2014 is classified at <strong>sub-head level<\/strong>.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"callout deep\">\r\n <div class=\"co-label\">Note to Direction 3.10 \u2014 Nationalised banks<\/div>\r\n 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 <strong>\u201cDeduct Recoveries\u201d below the line in the Capital Section<\/strong>.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"d4\"><span class=\"sec-badge\">Direction 4<\/span><h3>Expenditure Heads (Capital Account)<\/h3><\/div>\r\n\r\n <p>The Directions applying to the Capital Account are set out in full in the appendix to Chapter 4. In summary: minor heads <strong>001<\/strong> and <strong>800<\/strong> may be opened wherever necessary even where not prescribed (4.1); <strong>190<\/strong> and <strong>195<\/strong> carry investments, with debentures going to the Loan Section instead (4.2); receipts and recoveries on capital account are normally a <strong>sub-head<\/strong>, exceptionally a minor head <strong>901<\/strong> for government trading schemes (4.3); <strong>797<\/strong> and <strong>902<\/strong> handle reserve fund transfers with a mandatory footnote where the transfer is not fully utilised (4.4); and Directions <strong>3.6<\/strong> and <strong>3.8<\/strong> apply here too (4.5).<\/p>\r\n\r\n<\/section>\r\n\r\n\r\n<section class=\"chapter-content\" data-chap=\"8\">\r\n\r\n <div class=\"chap-head\">\r\n <span class=\"chap-badge\">Chapter 8<\/span>\r\n <h2>General Directions 5 \u2013 7<\/h2>\r\n <\/div>\r\n\r\n <div class=\"kf-grid\">\r\n <div class=\"kf-card a\"><span class=\"ico\">\ud83c\udfed<\/span><div class=\"lab\">Direction 5<\/div><div class=\"val\" style=\"font-size:14px\">Codes 201 \u2013 300<\/div><div class=\"sub\">Reserved for commercial undertakings<\/div><\/div>\r\n <div class=\"kf-card b\"><span class=\"ico\">\ud83e\udd1d<\/span><div class=\"lab\">Direction 6<\/div><div class=\"val\" style=\"font-size:14px\">Loans & Advances<\/div><div class=\"sub\">Minor heads 188 \u2013 199 and 800<\/div><\/div>\r\n <div class=\"kf-card c\"><span class=\"ico\">\ud83c\udfdb\ufe0f<\/span><div class=\"lab\">Direction 7<\/div><div class=\"val\" style=\"font-size:14px\">Public Account<\/div><div class=\"sub\">CGA approval for Reserve Funds<\/div><\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"d5\"><span class=\"sec-badge\">Direction 5<\/span><h3>Departmentally run Commercial Undertakings and State Trading Schemes<\/h3><\/div>\r\n\r\n <h4>5.1 \u2014 Undertakings and schemes declared commercial<\/h4>\r\n <ul class=\"ilist\">\r\n <li><span class=\"ic\">i.<\/span><span>A distinct minor head in the range <code class=\"chip\">201 \u2013 300<\/code> may be opened for <strong>each<\/strong> such undertaking or scheme \u2014 or for a group of similar ones as may be found convenient \u2014 under the appropriate functional receipt, revenue expenditure (working expenses) or capital expenditure head respectively.<\/span><\/li>\r\n <li><span class=\"ic\">ii.<\/span><span><strong>Revenue receipts<\/strong> may be recorded under suitable sub-heads such as \u201cReceipts from sales\u201d and \u201cOther Receipts\u201d under the minor head concerned.<\/span><\/li>\r\n <li><span class=\"ic\">iii.<\/span><span><strong>Working expenses or revenue expenditure<\/strong> 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 \u2014 with suitable detailed heads thereunder.<\/span><\/li>\r\n <\/ul>\r\n\r\n <h4>5.2 \u2014 Schemes NOT declared commercial<\/h4>\r\n <p>Distinct <strong>sub-heads<\/strong> 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 <strong>reduction of Capital Expenditure<\/strong> under the relevant sub-heads. Where the sub-heads cannot be identified, receipts may be adjusted under a minor head <code class=\"chip\">901 \u2014 Deduct: Receipts and Recoveries on Capital Account<\/code>.<\/p>\r\n\r\n <h4>5.3 \u2014 Schemes with revolving funds<\/h4>\r\n <div class=\"callout\">\r\n <div class=\"co-label\">Direction 5.3<\/div>\r\n In the case of State Trading Schemes with revolving funds from an advance to be credited to a <strong>personal ledger account<\/strong> within the major head, the additional sub-heads or detailed heads (as the case may be) <strong>\u201cAdvances\u201d<\/strong> and <strong>\u201cSuspense (Personal Deposits)\u201d<\/strong> may be opened.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"d6\"><span class=\"sec-badge\">Direction 6<\/span><h3>Loans and Advances<\/h3><\/div>\r\n\r\n <ul class=\"ilist\">\r\n <li><span class=\"ic\">6.1<\/span><span>The minor heads <code class=\"chip\">188<\/code> to <code class=\"chip\">199<\/code> listed 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 <strong>sub-head<\/strong>; institutions receiving loans under a scheme appear as <strong>detailed heads<\/strong>.<\/span><\/li>\r\n <li><span class=\"ic\">6.2<\/span><span>The minor head <strong>Other Loans<\/strong> (code <code class=\"chip\">800<\/code>), wherever not specifically prescribed, may be opened below major or sub-major heads in Sector F wherever necessary.<\/span><\/li>\r\n <li><span class=\"ic\">6.3<\/span><span>The Directions contained in <strong>paras 3.6 and 3.8<\/strong> apply <em>mutatis mutandis<\/em> to functional major and sub-major heads in Sector F, wherever necessary.<\/span><\/li>\r\n <li><span class=\"ic\">6.4<\/span><span>Expenditure of a loan nature met from a Reserve Fund or Deposit Account is reflected under the relevant <strong>programme minor head<\/strong>. Adjustment against the Fund is shown as a deduct entry under <code class=\"chip\">902 \u2014 Deduct amount met from \u2026 (name of the Reserve Fund \/ Deposit Account)<\/code> under the functional major or sub-major head, in the manner indicated in para 3.4.<\/span><\/li>\r\n <li><span class=\"ic\">6.5<\/span><span>New minor heads under <strong>6004<\/strong>, <strong>7601<\/strong> and <strong>7602<\/strong> are named according to the Section in which the borrowing Government intends to utilise the loan \u2014 see the worked table in Chapter 5.<\/span><\/li>\r\n <\/ul>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"d7\"><span class=\"sec-badge\">Direction 7<\/span><h3>Public Account<\/h3><\/div>\r\n\r\n <ul class=\"ilist\">\r\n <li><span class=\"ic\">7.1<\/span><span>Except where Reserve Funds have been specifically provided as distinct minor heads in Sector J, Reserve Funds should normally be opened as <strong>sub-heads<\/strong> 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 <strong>Controller General of Accounts<\/strong> must be obtained; the CGA will consult the <strong>Comptroller and Auditor General of India<\/strong>. In exceptional cases \u2014 such as Depreciation or Renewal Reserve Funds of Government Commercial Undertakings, where creation of the Fund is obligatory under statute or rules \u2014 the heads may be opened <strong>without prior CGA approval<\/strong>, 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 <strong>investment account appears as a distinct sub-head below the sub-head relating to the Fund<\/strong>.<\/span><\/li>\r\n <li><span class=\"ic\">7.2<\/span><span>Minor 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 <strong>1986-87<\/strong>, would continue to be operated under the corresponding revised major heads from <strong>1987-88<\/strong> onwards till the balances are liquidated.<\/span><\/li>\r\n <\/ul>\r\n\r\n<\/section>\r\n\r\n\r\n<section class=\"chapter-content\" data-chap=\"9\">\r\n\r\n <div class=\"chap-head\">\r\n <span class=\"chap-badge\">Chapter 9<\/span>\r\n <h2>Coding Pattern and Standard Minor Heads<\/h2>\r\n <\/div>\r\n\r\n <div class=\"kf-grid\">\r\n <div class=\"kf-card a\"><span class=\"ico\">\ud83d\udd22<\/span><div class=\"lab\">Total digits in a head<\/div><div class=\"val\">15<\/div><div class=\"sub\">4 + 2 + 3 + 2 + 2 + 2<\/div><\/div>\r\n <div class=\"kf-card b\"><span class=\"ico\">\ud83d\udd12<\/span><div class=\"lab\">Reserved minor head codes<\/div><div class=\"val\">001 \u2013 100<\/div><div class=\"sub\">plus a few from 750 \u2013 900<\/div><\/div>\r\n <div class=\"kf-card c\"><span class=\"ico\">\u2796<\/span><div class=\"lab\">Deduct heads<\/div><div class=\"val\">900 onwards<\/div><div class=\"sub\">Always reserved<\/div><\/div>\r\n <\/div>\r\n\r\n <p>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.<\/p>\r\n\r\n <div class=\"anat\">\r\n <div class=\"anat-row\">\r\n <span class=\"seg b\">2401<\/span><span class=\"seg n\">\u2013<\/span>\r\n <span class=\"seg b\">00<\/span><span class=\"seg n\">\u2013<\/span>\r\n <span class=\"seg b\">001<\/span><span class=\"seg n\">\u2013<\/span>\r\n <span class=\"seg g\">01<\/span><span class=\"seg n\">\u2013<\/span>\r\n <span class=\"seg g\">00<\/span><span class=\"seg n\">\u2013<\/span>\r\n <span class=\"seg g\">01<\/span>\r\n <\/div>\r\n <div class=\"anat-legend\">\r\n <div><strong>2401<\/strong> \u2014 Major head, 4 digits<\/div>\r\n <div><strong>00<\/strong> \u2014 Sub-major head, 2 digits<\/div>\r\n <div><strong>001<\/strong> \u2014 Minor head, 3 digits<\/div>\r\n <div><strong>01<\/strong> \u2014 Sub-head, 2 digits<\/div>\r\n <div><strong>00<\/strong> \u2014 Detailed head, 2 digits<\/div>\r\n <div><strong>01<\/strong> \u2014 Object head, 2 digits<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"d8-mh\"><span class=\"sec-badge\">8.1<\/span><h3>Major Head<\/h3><\/div>\r\n\r\n <ul class=\"ilist\">\r\n <li><span class=\"ic\">i.<\/span><span>A <strong>four-digit code<\/strong> is allotted to the major head. The <strong>first digit<\/strong> indicates whether the head is a Receipt Head, Revenue Expenditure Head, Capital Expenditure Head or Loan Head.<\/span><\/li>\r\n <li><span class=\"ic\">ii.<\/span><span>First digit <strong>0 or 1<\/strong> \u2192 Revenue Receipt. <strong>2 or 3<\/strong> \u2192 Revenue Expenditure. <strong>4 or 5<\/strong> \u2192 Capital Expenditure (4000 for Capital Receipt). <strong>6 or 7<\/strong> \u2192 Loan head. <strong>8<\/strong> \u2192 Contingency Fund and Public Account.<\/span><\/li>\r\n <li><span class=\"ic\">iii.<\/span><span>Adding <strong>2<\/strong> 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.<\/span><\/li>\r\n <li><span class=\"ic\">iv.<\/span><span>The pattern is <strong>not relevant<\/strong> for departments not operating capital or loan heads \u2014 for example the Department of Supply.<\/span><\/li>\r\n <li><span class=\"ic\">v.<\/span><span>In a few cases where receipt or expenditure is not heavy, certain major heads have been <strong>combined under a single number<\/strong>, the major heads themselves forming sub-major heads under that number.<\/span><\/li>\r\n <li><span class=\"ic\">vi.<\/span><span>In exceptional circumstances where the correspondence between Revenue Receipt, Revenue Expenditure, Capital Expenditure and Loan codes cannot be maintained, <strong>suitable major head codes other than the corresponding codes may be introduced<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"rungs\" style=\"margin-top:14px\">\r\n <div class=\"rung\" style=\"--c:#14307E\"><code>0401<\/code><em>Represents the Receipt Head for crop husbandry<\/em><\/div>\r\n <div class=\"rung\" style=\"--c:#2E52C8\"><code>2401<\/code><em>The Revenue Expenditure Head for crop husbandry<\/em><\/div>\r\n <div class=\"rung\" style=\"--c:#8A6209\"><code>4401<\/code><em>Capital outlay on crop husbandry<\/em><\/div>\r\n <div class=\"rung\" style=\"--c:#C4900F\"><code>6401<\/code><em>Loans for crop husbandry<\/em><\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"d8-smh\"><span class=\"sec-badge\">8.2<\/span><h3>Sub-Major Head<\/h3><\/div>\r\n\r\n <div class=\"callout deep\">\r\n <div class=\"co-label\">Numbering rule<\/div>\r\n A <strong>two-digit code<\/strong> is allotted, starting from <code class=\"chip\">01<\/code> under each major head. Where no sub-major head exists, it is allotted the code <code class=\"chip\">00<\/code>. The nomenclature <strong>\u201cGeneral\u201d<\/strong> has been allotted code <code class=\"chip\">80<\/code> \u2014 so that even after further sub-major heads are introduced, the code for \u201cGeneral\u201d will continue to remain the last one.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"d8-mih\"><span class=\"sec-badge\">8.3<\/span><h3>Minor Heads<\/h3><\/div>\r\n\r\n <ul class=\"ilist\">\r\n <li><span class=\"ic\">i.<\/span><span>Minor heads carry a <strong>three-digit code<\/strong>, starting from <code class=\"chip\">001<\/code> under each sub-major head \u2014 or under the major head where there is no sub-major head.<\/span><\/li>\r\n <li><span class=\"ic\">ii.<\/span><span>Codes from <strong>001 to 100<\/strong>, and a few from <strong>750 to 900<\/strong>, are <strong>reserved<\/strong> for certain standard minor heads. For example, code <code class=\"chip\">001<\/code> always represents Direction and Administration.<\/span><\/li>\r\n <li><span class=\"ic\">iii.<\/span><span><strong>Non-standard<\/strong> minor heads are allotted codes from <code class=\"chip\">101<\/code> in the Revenue Expenditure series and from <code class=\"chip\">201<\/code> in the Capital and Loan series. Where the description under capital or loan is the same as in the Revenue Expenditure Section, <strong>the same code number is used<\/strong>.<\/span><\/li>\r\n <li><span class=\"ic\">iv.<\/span><span>Code numbers from <strong>900<\/strong> are always reserved for <strong>Deduct Receipt<\/strong> or <strong>Deduct Expenditure<\/strong> heads.<\/span><\/li>\r\n <li><span class=\"ic\">v.<\/span><span>The code for <strong>Other Expenditure<\/strong> is <code class=\"chip\">800<\/code>. Where a minor head \u201cOther Expenditure\u201d also exists, the code for other grants or other schemes is kept as <code class=\"chip\">600<\/code> \u2014 so that the order in which minor heads are codified is not disturbed when new minor heads are introduced.<\/span><\/li>\r\n <li><span class=\"ic\">vi.<\/span><span>The coding pattern is designed so that minor heads sharing a <strong>common nomenclature<\/strong> across various major or sub-major heads carry, as far as possible, the <strong>same three-digit code<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"co-label\">Before allotting or altering any code<\/div>\r\n The <strong>Computer Cell of the C.G.A.\u2019s organisation should be consulted<\/strong> before any new code is allotted or any existing code \u2014 at whatever level \u2014 is altered.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"d8-sub\"><span class=\"sec-badge\">8.4<\/span><h3>Sub-Head and Below<\/h3><\/div>\r\n\r\n <p>At the Centre, the <strong>Sub Head<\/strong> represents schemes, the <strong>Detailed Head<\/strong> represents sub-schemes, and the <strong>Object Head<\/strong> represents the objects on which the expenditure is incurred \u2014 Pay, DA, HRA, Rewards, Gratuity and so on. Each of these levels has been allotted a <strong>two-digit code<\/strong>.<\/p>\r\n\r\n <div class=\"callout\">\r\n <div class=\"co-label\">Aggregate object codes<\/div>\r\n Where it is not feasible to break up the objects of expenditure into such details, the codes provided for <strong>aggregates of certain items<\/strong> 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 <strong>Salaries<\/strong> may be used to represent the aggregate of these items.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n \r\n <div class=\"abox\" id=\"d8-tbl\">\r\n <span class=\"astamp\">Direction 8 \u2014 Illustrative List<\/span>\r\n <h3>Standard Minor Head Codes and their Common Nomenclature<\/h3>\r\n <p class=\"ameta\">Where the same nomenclature recurs under different major heads, the same three-digit code is used. An asterisk in the source indicates \u201cstrike out whichever is not applicable\u201d.<\/p>\r\n\r\n <table class=\"tbl\">\r\n <thead><tr><th>Code<\/th><th>Common nomenclature<\/th><th>Direction<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>001<\/td><td>Direction and Administration<\/td><td class=\"ref\">3.1, 4.1<\/td><\/tr>\r\n <tr><td>003<\/td><td>Training<\/td><td class=\"ref\">3.1<\/td><\/tr>\r\n <tr><td>004<\/td><td>Research \/ Research & Development<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>005<\/td><td>Investigation<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>050<\/td><td>Land<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>051<\/td><td>Construction<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>052<\/td><td>Machinery and Equipment<\/td><td class=\"ref\">3.7<\/td><\/tr>\r\n <tr><td>150<\/td><td>Assistance to I.C.A.R.<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>187<\/td><td>Assistance to Industries \/ Companies<\/td><td class=\"ref\">3.1<\/td><\/tr>\r\n <tr><td>188<\/td><td>Assistance \/ Loans to Autonomous Bodies<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>190<\/td><td>Assistance to \/ Investments in \/ Loans to Public Sector and Other Undertakings<\/td><td class=\"ref\">3.1, 4.2, 6.1<\/td><\/tr>\r\n <tr><td>191<\/td><td>Assistance \/ Loans to Municipal Corporation<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>192<\/td><td>Assistance \/ Loans to Municipalities \/ Municipal Councils<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>193<\/td><td>Assistance \/ Loans to Nagar Panchayats \/ Notified Area Committees or equivalent thereof<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>194<\/td><td>Loans to Voluntary Organisations<\/td><td class=\"ref\">6.1<\/td><\/tr>\r\n <tr><td>195<\/td><td>Assistance to \/ Investments in \/ Loans to Co-operatives<\/td><td class=\"ref\">3.1, 4.2, 6.1<\/td><\/tr>\r\n <tr><td>196<\/td><td>Assistance \/ Loans to Zila Parishads \/ District level Panchayats<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>197<\/td><td>Assistance \/ Loans to Block Panchayats \/ Intermediate level Panchayats<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>198<\/td><td>Assistance \/ Loans to Gram Panchayats<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>199<\/td><td>Assistance to Other Non-Government Institutions \/ Loans to Trading and Other Non-Government Institutions<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>201 \u2013 300<\/td><td>Departmentally run commercial undertakings and state trading schemes declared commercial<\/td><td class=\"ref\">5.1<\/td><\/tr>\r\n <tr><td>500<\/td><td>Receipts Awaiting Transfer to other Minor Heads (RAT)<\/td><td class=\"ref\">2.3<\/td><\/tr>\r\n <tr><td>501<\/td><td>Services and Service Fees<\/td><td class=\"ref\">2.1<\/td><\/tr>\r\n <tr><td>502<\/td><td>Expenditure Awaiting Transfer to other Heads \/ Departments (EAT)<\/td><td class=\"ref\">3.1<\/td><\/tr>\r\n <tr><td>503<\/td><td>Fines and Forfeitures<\/td><td class=\"ref\">2.6<\/td><\/tr>\r\n <tr><td>789<\/td><td>Development Action Plan for Scheduled Castes (DAPSC)<\/td><td class=\"ref\">3.8<\/td><\/tr>\r\n <tr><td>790<\/td><td>International Conference \/ Meeting<\/td><td class=\"ref\">3.2<\/td><\/tr>\r\n <tr><td>791<\/td><td>Loss by Exchange \/ Gain by Exchange<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>792 \/ 795<\/td><td>Irrecoverable Loans Written Off<\/td><td class=\"ref\">3.3<\/td><\/tr>\r\n <tr><td>793<\/td><td>Special Central Assistance for Scheduled Castes Component Plan<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>794<\/td><td>Special Central Assistance for Tribal Sub Plan<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>796<\/td><td>Development Action Plan for Scheduled Tribes (DAPST)<\/td><td class=\"ref\">3.8<\/td><\/tr>\r\n <tr><td>797<\/td><td>Transfer to Reserve Funds \/ Deposits Accounts<\/td><td class=\"ref\">3.4, 4.4<\/td><\/tr>\r\n <tr><td>798<\/td><td>International Co-operation<\/td><td class=\"ref\">3.2<\/td><\/tr>\r\n <tr><td>799<\/td><td>Suspense<\/td><td class=\"ref\">3.6<\/td><\/tr>\r\n <tr><td>800<\/td><td>Other Receipts \/ Other Expenditure \/ Other Loans \/ Other Deposits<\/td><td class=\"ref\">2.3, 3.1, 4.1, 6.2<\/td><\/tr>\r\n <tr><td>801<\/td><td>Interest or other earnings from Grantee on unspent balances<\/td><td class=\"ref\">2.5<\/td><\/tr>\r\n <tr><td>802<\/td><td>Interest or other payments to Grantor on unspent balances<\/td><td class=\"ref\">3.11<\/td><\/tr>\r\n <tr><td>900 onwards<\/td><td>Always reserved for Deduct-Receipts, Deduct-Refunds or Deduct-Expenditure heads<\/td><td class=\"ref\">2.2, 3.4, 3.10, 4.4, 5.2, 6.4<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"callout\">\r\n <div class=\"co-label\">Note to the Illustrative List<\/div>\r\n The standard minor heads may be opened by Ministries, Departments, State Governments and Union Territory Governments with Legislature <strong>in consultation with their Budget authorities<\/strong>, 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.\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n \r\n <div class=\"sec-head\" id=\"d8-rec\"><span class=\"sec-badge\">Recap<\/span><h3>Rules Worth Memorising<\/h3><\/div>\r\n\r\n <table class=\"tbl\">\r\n <thead><tr><th>Direction<\/th><th>The rule in one line<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>1.2<\/td><td>No correction slip is needed where the Directions name the head, or where the List gives only a guideline \u2014 but footnote-based openings still need one.<\/td><\/tr>\r\n <tr><td>2.2<\/td><td>Deduct-Refunds is a <strong>minor head<\/strong> under Non-Tax Revenue and Grants-in-Aid, but a <strong>sub-head<\/strong> under Tax Revenue.<\/td><\/tr>\r\n <tr><td>3.1<\/td><td>001 is always the <strong>first<\/strong> minor head; 502 (EAT) is cleared by minus debit within the same financial year for inter-departmental settlements.<\/td><\/tr>\r\n <tr><td>3.2<\/td><td>A separate minor head 790 for an international conference only where expenditure is expected to be <strong>\u20b91 crore or more<\/strong>.<\/td><\/tr>\r\n <tr><td>3.4<\/td><td>797 in, 902 out \u2014 transfers to a Reserve Fund go under 797 with object head \u201cInter-Account Transfer\u201d; amounts met from it are a deduct entry under 902.<\/td><\/tr>\r\n <tr><td>3.6<\/td><td>Suspense (799) exists only in works accounts, and has exactly <strong>three<\/strong> sub-heads: Stock, Miscellaneous Works Advances, Workshop Suspense.<\/td><\/tr>\r\n <tr><td>3.10<\/td><td>Same year \u2192 reduce expenditure. Later year \u2192 911, without disturbing gross expenditure in the Appropriation Accounts.<\/td><\/tr>\r\n <tr><td>4.2<\/td><td>Equity goes to 190 (or 195 for co-operatives); <strong>debentures go to the Loan Section<\/strong>.<\/td><\/tr>\r\n <tr><td>4.4(b)<\/td><td>An unutilised transfer to a Reserve Fund through a Capital head must be <strong>footnoted in the Finance Account<\/strong>.<\/td><\/tr>\r\n <tr><td>5.1<\/td><td>Codes <strong>201 \u2013 300<\/strong> are the range for departmentally run commercial undertakings.<\/td><\/tr>\r\n <tr><td>7.1<\/td><td>CGA approval \u2014 after consulting the C&AG \u2014 is needed to open a Reserve Fund as a sub-head, except where a statute makes the Fund obligatory.<\/td><\/tr>\r\n <tr><td>8<\/td><td>Sub-major heads start at 01; 00 means none exists; <strong>\u201cGeneral\u201d is permanently 80<\/strong> so it always sorts last.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n<\/section>\r\n\r\n\r\n<\/main>\r\n<\/div>\r\n\r\n\r\n<div class=\"exview hidden\" id=\"viewExplorer\">\r\n\r\n <div class=\"exv-sec\">\r\n <div class=\"kicker\">Start here<\/div>\r\n <h2>Eleven words, one worked example<\/h2>\r\n <p>Part, Division, Section, Sector, Sub-sector, and then the six coded heads. Each is a narrower answer to the question \u201cwhere does this rupee belong?\u201d. Read one row at a time \u2014 the right-hand column follows a single transaction all the way down.<\/p>\r\n <\/div>\r\n\r\n <div class=\"ladder\">\r\n <div class=\"lad-hd\"><div>Level<\/div><div>What it decides<\/div><div>Worked example<\/div><\/div>\r\n\r\n <div class=\"band s\">Structural levels \u2014 they organise the list, but carry no code of their own<\/div>\r\n\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Part<\/b><em>Three of them<\/em><\/div>\r\n <div class=\"ask\">Which constitutional fund does the money belong to?<\/div>\r\n <div class=\"eg\">Part I \u2014 Consolidated Fund of India<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Division<\/b><em>Only inside Part I<\/em><\/div>\r\n <div class=\"ask\">Is it revenue in nature, or capital?<\/div>\r\n <div class=\"eg\">Revenue Division<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Section<\/b><em>Four in Part I<\/em><\/div>\r\n <div class=\"ask\">Is money coming in, or going out?<\/div>\r\n <div class=\"eg\">Section 2 \u2014 Expenditure Heads (Revenue Account)<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Sector<\/b><em>A, B, C, D\u2026<\/em><\/div>\r\n <div class=\"ask\">Which broad field of government activity?<\/div>\r\n <div class=\"eg\">C \u2014 Economic Services<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Sub-sector<\/b><em>(a), (b), (c)\u2026<\/em><\/div>\r\n <div class=\"ask\">Which grouping within that field?<\/div>\r\n <div class=\"eg\">(a) Agriculture and Allied Activities<\/div>\r\n <\/div>\r\n\r\n <div class=\"band c\">Coded levels \u2014 prescribed centrally in this list<\/div>\r\n\r\n <div class=\"lvl mus\">\r\n <div class=\"nm\"><b>Major Head<\/b><em>4 digits<\/em><\/div>\r\n <div class=\"ask\">The <em>function<\/em> of government. This is what the list is a list of.<\/div>\r\n <div class=\"eg\"><code>2401<\/code>Crop Husbandry<\/div>\r\n <\/div>\r\n <div class=\"lvl mus\">\r\n <div class=\"nm\"><b>Sub-Major Head<\/b><em>2 digits<\/em><\/div>\r\n <div class=\"ask\">The sub-function. Coded 00 where none exists; \u201cGeneral\u201d is always 80.<\/div>\r\n <div class=\"eg\"><code>00<\/code>None exists here<\/div>\r\n <\/div>\r\n <div class=\"lvl mus\">\r\n <div class=\"nm\"><b>Minor Head<\/b><em>3 digits<\/em><\/div>\r\n <div class=\"ask\">The <em>programme<\/em>. 001 is always Direction and Administration; 800 always Other Expenditure.<\/div>\r\n <div class=\"eg\"><code>001<\/code>Direction and Administration<\/div>\r\n <\/div>\r\n\r\n <div class=\"band l\">Local levels \u2014 opened by the ministry or state government to suit its own schemes<\/div>\r\n\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Sub-Head<\/b><em>2 digits<\/em><\/div>\r\n <div class=\"ask\">The <em>scheme<\/em>. Not to be multiplied unnecessarily, says Direction 1.1.<\/div>\r\n <div class=\"eg\"><code>01<\/code>The scheme under that programme<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Detailed Head<\/b><em>2 digits<\/em><\/div>\r\n <div class=\"ask\">The sub-scheme or activity within the scheme.<\/div>\r\n <div class=\"eg\"><code>00<\/code>No sub-scheme<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Object Head<\/b><em>2 digits<\/em><\/div>\r\n <div class=\"ask\">The <em>object of expenditure<\/em> \u2014 what the money is actually spent on.<\/div>\r\n <div class=\"eg\"><code>01<\/code>Salaries<\/div>\r\n <\/div>\r\n\r\n <div class=\"chainbar\" id=\"exChain\">\r\n <button class=\"seg-btn\" data-i=\"0\" type=\"button\">2401<\/button><i>\u2013<\/i><button class=\"seg-btn\" data-i=\"1\" type=\"button\">00<\/button><i>\u2013<\/i><button class=\"seg-btn\" data-i=\"2\" type=\"button\">001<\/button><i>\u2013<\/i><button class=\"seg-btn\" data-i=\"3\" type=\"button\">01<\/button><i>\u2013<\/i><button class=\"seg-btn\" data-i=\"4\" type=\"button\">00<\/button><i>\u2013<\/i><button class=\"seg-btn\" data-i=\"5\" type=\"button\">01<\/button>\r\n <em>Salaries of the directorate running crop husbandry programmes \u2014 tap a segment<\/em>\r\n <\/div>\r\n <div class=\"chain-out\" id=\"exChainOut\"><\/div>\r\n <\/div>\r\n\r\n <div class=\"exv-sec\">\r\n <div class=\"kicker\">The same levels, drawn<\/div>\r\n <h2>Three Parts, two Divisions, four Sections<\/h2>\r\n <p>The Division and Section layers exist only inside Part I. Parts II and III skip straight from the Part to their sectors \u2014 which is why the Contingency Fund is a single head and the Public Account jumps directly to sectors I to N.<\/p>\r\n <\/div>\r\n\r\n <div class=\"figure\">\r\n <svg viewBox=\"0 0 1000 440\" role=\"img\" aria-label=\"Government accounts divide into three Parts, with Part I subdividing into two Divisions and four Sections\">\r\n <rect x=\"375\" y=\"8\" width=\"250\" height=\"38\" rx=\"4\" fill=\"#14307E\"\/>\r\n <rect x=\"375\" y=\"41\" width=\"250\" height=\"5\" rx=\"2\" fill=\"#C4900F\"\/>\r\n <text x=\"500\" y=\"32\" text-anchor=\"middle\" font-size=\"14.5\" font-weight=\"700\" fill=\"#fff\" letter-spacing=\"1\">GOVERNMENT ACCOUNTS<\/text>\r\n <path class=\"ln\" d=\"M500 46 V 66 M340 66 H 912 M340 66 V 84 M752 66 V 84 M912 66 V 84\"\/>\r\n\r\n <rect x=\"20\" y=\"84\" width=\"640\" height=\"330\" rx=\"6\" fill=\"#F8FAFE\" stroke=\"#14307E\" stroke-width=\"1.8\"\/>\r\n <rect x=\"20\" y=\"84\" width=\"640\" height=\"5\" rx=\"2\" fill=\"#14307E\"\/>\r\n <text x=\"36\" y=\"106\" font-size=\"10\" letter-spacing=\"2.5\" fill=\"#4E5B75\">PART I<\/text>\r\n <text x=\"36\" y=\"127\" font-size=\"15\" font-weight=\"700\" fill=\"#0E1B42\">Consolidated Fund of India<\/text>\r\n <text x=\"36\" y=\"143\" font-size=\"10.5\" font-style=\"italic\" fill=\"#3D4A64\">Article 266(1) \u00b7 withdrawal needs the authorisation of Parliament<\/text>\r\n <path class=\"ln\" d=\"M340 148 V 154 M185 154 H 495 M185 154 V 162 M495 154 V 162\"\/>\r\n\r\n <rect x=\"36\" y=\"162\" width=\"298\" height=\"44\" rx=\"4\" fill=\"#fff\" stroke=\"#7F8CA6\"\/>\r\n <text x=\"185\" y=\"182\" text-anchor=\"middle\" font-size=\"13.5\" font-weight=\"700\" fill=\"#0E1B42\">Revenue Division<\/text>\r\n <text x=\"185\" y=\"197\" text-anchor=\"middle\" font-size=\"10\" fill=\"#3D4A64\">Recurring income and running expenditure<\/text>\r\n <rect x=\"346\" y=\"162\" width=\"298\" height=\"44\" rx=\"4\" fill=\"#fff\" stroke=\"#7F8CA6\"\/>\r\n <text x=\"495\" y=\"182\" text-anchor=\"middle\" font-size=\"13.5\" font-weight=\"700\" fill=\"#0E1B42\">Capital Division<\/text>\r\n <text x=\"495\" y=\"197\" text-anchor=\"middle\" font-size=\"10\" fill=\"#3D4A64\">Assets, public debt, loans and advances<\/text>\r\n\r\n <path class=\"ln\" d=\"M185 206 V 218 M107 218 H 263 M107 218 V 232 M263 218 V 232\r\n M495 206 V 218 M417 218 H 573 M417 218 V 232 M573 218 V 232\"\/>\r\n\r\n <rect x=\"36\" y=\"232\" width=\"142\" height=\"160\" rx=\"4\" fill=\"#fff\" stroke=\"#14307E\" stroke-width=\"1.5\"\/>\r\n <rect x=\"36\" y=\"232\" width=\"142\" height=\"4\" fill=\"#14307E\"\/>\r\n <text x=\"50\" y=\"256\" font-size=\"9.5\" letter-spacing=\"2\" fill=\"#4E5B75\">SECTION 1<\/text>\r\n <text x=\"50\" y=\"277\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Receipt Heads<\/text>\r\n <text x=\"50\" y=\"292\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">(Revenue Account)<\/text>\r\n <text x=\"50\" y=\"331\" font-size=\"12.5\" font-weight=\"700\" fill=\"#14307E\" letter-spacing=\".5\">0005 \u2013 1606<\/text>\r\n <text x=\"50\" y=\"347\" font-size=\"9.5\" fill=\"#4E5B75\">first digit 0 or 1<\/text>\r\n <text x=\"50\" y=\"369\" font-size=\"10.5\" fill=\"#3D4A64\">3 sectors<\/text>\r\n <text x=\"50\" y=\"383\" font-size=\"10.5\" fill=\"#3D4A64\">106 major heads<\/text>\r\n\r\n <rect x=\"192\" y=\"232\" width=\"142\" height=\"160\" rx=\"4\" fill=\"#fff\" stroke=\"#2E52C8\" stroke-width=\"1.5\"\/>\r\n <rect x=\"192\" y=\"232\" width=\"142\" height=\"4\" fill=\"#2E52C8\"\/>\r\n <text x=\"206\" y=\"256\" font-size=\"9.5\" letter-spacing=\"2\" fill=\"#4E5B75\">SECTION 2<\/text>\r\n <text x=\"206\" y=\"277\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Expenditure Heads<\/text>\r\n <text x=\"206\" y=\"292\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">(Revenue Account)<\/text>\r\n <text x=\"206\" y=\"331\" font-size=\"12.5\" font-weight=\"700\" fill=\"#2E52C8\" letter-spacing=\".5\">2011 \u2013 3606<\/text>\r\n <text x=\"206\" y=\"347\" font-size=\"9.5\" fill=\"#4E5B75\">first digit 2 or 3<\/text>\r\n <text x=\"206\" y=\"369\" font-size=\"10.5\" fill=\"#3D4A64\">4 sectors<\/text>\r\n <text x=\"206\" y=\"383\" font-size=\"10.5\" fill=\"#3D4A64\">136 major heads<\/text>\r\n\r\n <rect x=\"346\" y=\"232\" width=\"142\" height=\"160\" rx=\"4\" fill=\"#fff\" stroke=\"#8A6209\" stroke-width=\"1.5\"\/>\r\n <rect x=\"346\" y=\"232\" width=\"142\" height=\"4\" fill=\"#8A6209\"\/>\r\n <text x=\"360\" y=\"256\" font-size=\"9.5\" letter-spacing=\"2\" fill=\"#4E5B75\">SECTION 3<\/text>\r\n <text x=\"360\" y=\"277\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Receipt and<\/text>\r\n <text x=\"360\" y=\"292\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Expenditure Heads<\/text>\r\n <text x=\"360\" y=\"307\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">(Capital Account)<\/text>\r\n <text x=\"360\" y=\"331\" font-size=\"12.5\" font-weight=\"700\" fill=\"#8A6209\" letter-spacing=\".5\">4000 \u2013 5475<\/text>\r\n <text x=\"360\" y=\"347\" font-size=\"9.5\" fill=\"#4E5B75\">first digit 4 or 5<\/text>\r\n <text x=\"360\" y=\"369\" font-size=\"10.5\" fill=\"#3D4A64\">5 sectors<\/text>\r\n <text x=\"360\" y=\"383\" font-size=\"10.5\" fill=\"#3D4A64\">84 major heads<\/text>\r\n\r\n <rect x=\"502\" y=\"232\" width=\"142\" height=\"160\" rx=\"4\" fill=\"#fff\" stroke=\"#C4900F\" stroke-width=\"1.5\"\/>\r\n <rect x=\"502\" y=\"232\" width=\"142\" height=\"4\" fill=\"#C4900F\"\/>\r\n <text x=\"516\" y=\"256\" font-size=\"9.5\" letter-spacing=\"2\" fill=\"#4E5B75\">SECTION 4<\/text>\r\n <text x=\"516\" y=\"277\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Public Debt,<\/text>\r\n <text x=\"516\" y=\"292\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Loans and<\/text>\r\n <text x=\"516\" y=\"307\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Advances<\/text>\r\n <text x=\"516\" y=\"331\" font-size=\"12.5\" font-weight=\"700\" fill=\"#C4900F\" letter-spacing=\".5\">6001 \u2013 7999<\/text>\r\n <text x=\"516\" y=\"347\" font-size=\"9.5\" fill=\"#4E5B75\">first digit 6 or 7<\/text>\r\n <text x=\"516\" y=\"369\" font-size=\"10.5\" fill=\"#3D4A64\">4 sectors<\/text>\r\n <text x=\"516\" y=\"383\" font-size=\"10.5\" fill=\"#3D4A64\">80 major heads<\/text>\r\n\r\n <rect x=\"680\" y=\"84\" width=\"145\" height=\"330\" rx=\"6\" fill=\"#fff\" stroke=\"#C4900F\" stroke-width=\"1.8\"\/>\r\n <rect x=\"680\" y=\"84\" width=\"145\" height=\"5\" rx=\"2\" fill=\"#C4900F\"\/>\r\n <text x=\"696\" y=\"106\" font-size=\"10\" letter-spacing=\"2.5\" fill=\"#4E5B75\">PART II<\/text>\r\n <text x=\"696\" y=\"126\" font-size=\"13\" font-weight=\"700\" fill=\"#0E1B42\">Contingency<\/text>\r\n <text x=\"696\" y=\"142\" font-size=\"13\" font-weight=\"700\" fill=\"#0E1B42\">Fund of India<\/text>\r\n <text x=\"696\" y=\"159\" font-size=\"10\" font-style=\"italic\" fill=\"#3D4A64\">Article 267<\/text>\r\n <text x=\"696\" y=\"186\" font-size=\"10.5\" fill=\"#2B3750\">An imprest at the<\/text>\r\n <text x=\"696\" y=\"201\" font-size=\"10.5\" fill=\"#2B3750\">disposal of the<\/text>\r\n <text x=\"696\" y=\"216\" font-size=\"10.5\" fill=\"#2B3750\">President for<\/text>\r\n <text x=\"696\" y=\"231\" font-size=\"10.5\" fill=\"#2B3750\">unforeseen<\/text>\r\n <text x=\"696\" y=\"246\" font-size=\"10.5\" fill=\"#2B3750\">expenditure.<\/text>\r\n <text x=\"696\" y=\"277\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">No Division or<\/text>\r\n <text x=\"696\" y=\"291\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">Section layer.<\/text>\r\n <text x=\"696\" y=\"336\" font-size=\"21\" font-weight=\"700\" fill=\"#C4900F\" letter-spacing=\"1\">8000<\/text>\r\n <text x=\"696\" y=\"356\" font-size=\"10.5\" fill=\"#3D4A64\">One major head<\/text>\r\n\r\n <rect x=\"845\" y=\"84\" width=\"135\" height=\"330\" rx=\"6\" fill=\"#fff\" stroke=\"#0E1B42\" stroke-width=\"1.8\"\/>\r\n <rect x=\"845\" y=\"84\" width=\"135\" height=\"5\" rx=\"2\" fill=\"#0E1B42\"\/>\r\n <text x=\"861\" y=\"106\" font-size=\"10\" letter-spacing=\"2.5\" fill=\"#4E5B75\">PART III<\/text>\r\n <text x=\"861\" y=\"126\" font-size=\"13\" font-weight=\"700\" fill=\"#0E1B42\">Public Account<\/text>\r\n <text x=\"861\" y=\"142\" font-size=\"13\" font-weight=\"700\" fill=\"#0E1B42\">of India<\/text>\r\n <text x=\"861\" y=\"159\" font-size=\"10\" font-style=\"italic\" fill=\"#3D4A64\">Article 266(2)<\/text>\r\n <text x=\"861\" y=\"186\" font-size=\"10.5\" fill=\"#2B3750\">Money where<\/text>\r\n <text x=\"861\" y=\"201\" font-size=\"10.5\" fill=\"#2B3750\">government acts<\/text>\r\n <text x=\"861\" y=\"216\" font-size=\"10.5\" fill=\"#2B3750\">as banker or<\/text>\r\n <text x=\"861\" y=\"231\" font-size=\"10.5\" fill=\"#2B3750\">trustee \u2014 not its<\/text>\r\n <text x=\"861\" y=\"246\" font-size=\"10.5\" fill=\"#2B3750\">own money.<\/text>\r\n <text x=\"861\" y=\"277\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">No Division or<\/text>\r\n <text x=\"861\" y=\"291\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">Section layer \u2014<\/text>\r\n <text x=\"861\" y=\"305\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">sectors I to N sit<\/text>\r\n <text x=\"861\" y=\"319\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">under the Part.<\/text>\r\n <text x=\"861\" y=\"352\" font-size=\"13\" font-weight=\"700\" fill=\"#0E1B42\" letter-spacing=\".5\">8001 \u2013 8999<\/text>\r\n <text x=\"861\" y=\"370\" font-size=\"10.5\" fill=\"#3D4A64\">6 sectors<\/text>\r\n <text x=\"861\" y=\"384\" font-size=\"10.5\" fill=\"#3D4A64\">82 major heads<\/text>\r\n <\/svg>\r\n <p class=\"figcap\">The Division and Section layers exist only inside Part I. Parts II and III skip straight from the Part to their sectors \u2014 which is why the Contingency Fund is a single head and the Public Account jumps directly to sectors I to N.<\/p>\r\n <\/div>\r\n\r\n <div class=\"exv-sec\">\r\n <div class=\"kicker\">Reading a code<\/div>\r\n <h2>The first digit repeats the Section<\/h2>\r\n <p>Because the Section is fixed before the code is allotted, the first digit of any major head tells you which Section \u2014 and therefore which Part and Division \u2014 it came from. This is the colour key used through the tree below.<\/p>\r\n <\/div>\r\n\r\n <div class=\"keygrid\">\r\n <div class=\"keycard\" style=\"--c:#14307E\"><div class=\"d\">0 \/ 1<\/div><div class=\"n\">Section 1 \u2014 Revenue receipts<\/div><div class=\"x\">Tax revenue, non-tax revenue, grants-in-aid received.<\/div><\/div>\r\n <div class=\"keycard\" style=\"--c:#2E52C8\"><div class=\"d\">2 \/ 3<\/div><div class=\"n\">Section 2 \u2014 Revenue expenditure<\/div><div class=\"x\">Salaries, maintenance, grants given.<\/div><\/div>\r\n <div class=\"keycard\" style=\"--c:#8A6209\"><div class=\"d\">4 \/ 5<\/div><div class=\"n\">Section 3 \u2014 Capital account<\/div><div class=\"x\">Asset creation and investments. 4000 alone is receipts.<\/div><\/div>\r\n <div class=\"keycard\" style=\"--c:#C4900F\"><div class=\"d\">6 \/ 7<\/div><div class=\"n\">Section 4 \u2014 Debt, loans, advances<\/div><div class=\"x\">Borrowings by government and loans it disburses.<\/div><\/div>\r\n <div class=\"keycard\" style=\"--c:#0E1B42\"><div class=\"d\">8<\/div><div class=\"n\">Parts II and III<\/div><div class=\"x\">8000 is the Contingency Fund; 8001 onwards is the Public Account.<\/div><\/div>\r\n <\/div>\r\n\r\n <div class=\"plusbox\">\r\n <h3>The +2 ladder<\/h3>\r\n <p>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 \u2014 they carry the function.<\/p>\r\n <div class=\"rungs\">\r\n <div class=\"rung\" style=\"--c:#14307E\"><code>0401<\/code><em>Receipt head for Crop Husbandry<\/em><\/div>\r\n <div class=\"rung\" style=\"--c:#2E52C8\"><code>2401<\/code><em>Revenue expenditure head for Crop Husbandry<\/em><\/div>\r\n <div class=\"rung\" style=\"--c:#8A6209\"><code>4401<\/code><em>Capital outlay on Crop Husbandry<\/em><\/div>\r\n <div class=\"rung\" style=\"--c:#C4900F\"><code>6401<\/code><em>Loans for Crop Husbandry<\/em><\/div>\r\n <\/div>\r\n <span class=\"note\">Not applicable to departments that operate no capital or loan heads \u2014 for example the Department of Supply. Where the correspondence cannot be maintained, other suitable major head codes may be introduced.<\/span>\r\n <\/div>\r\n\r\n <div class=\"exv-sec\">\r\n <div class=\"kicker\">Now browse it<\/div>\r\n <h2>Every head, under its Part<\/h2>\r\n <p>The same eleven levels, nested. Each row is tagged with which structural level it is, so you can always see where you are: Part \u2192 Division \u2192 Section \u2192 Sector \u2192 Sub-sector \u2192 major heads. Search by name or code and the tree opens itself to the matches.<\/p>\r\n <\/div>\r\n\r\n <div class=\"ex-bar\">\r\n <input id=\"exq\" type=\"search\" placeholder=\"Filter the tree \u2014 \u201cirrigation\u201d, \u201csuspense\u201d, \u201c0037\u201d\" autocomplete=\"off\" aria-label=\"Filter the explorer tree\">\r\n <button class=\"btn jump\" data-go=\"ex-p1\" type=\"button\">Part I<\/button>\r\n <button class=\"btn jump\" data-go=\"ex-p2\" type=\"button\">Part II<\/button>\r\n <button class=\"btn jump\" data-go=\"ex-p3\" type=\"button\">Part III<\/button>\r\n <button class=\"btn\" id=\"exExpand\" type=\"button\">Expand all<\/button>\r\n <button class=\"btn\" id=\"exCollapse\" type=\"button\">Collapse<\/button>\r\n <span class=\"ex-count\" id=\"exCount\"><\/span>\r\n <\/div>\r\n\r\n <div id=\"explorerTree\"><\/div>\r\n <div class=\"ex-none ex-hidden\" id=\"exNone\">Nothing matches that. Try a shorter word, or part of a code.<\/div>\r\n\r\n <div class=\"exv-sec\">\r\n <div class=\"kicker\">Direction 8<\/div>\r\n <h2>Standard minor head codes<\/h2>\r\n <p>Codes 001\u2013100 and a few from 750\u2013900 are reserved. Where a minor head carries the same nomenclature under different major heads, the same three-digit code is used throughout. Non-standard minor heads begin at 101 in the revenue expenditure series and 201 in the capital and loan series.<\/p>\r\n <\/div>\r\n\r\n <table class=\"tbl\">\r\n <thead><tr><th>Code<\/th><th>Common nomenclature<\/th><th>Direction<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>001<\/td><td>Direction and Administration<\/td><td class=\"ref\">3.1, 4.1<\/td><\/tr>\r\n <tr><td>003<\/td><td>Training<\/td><td class=\"ref\">3.1<\/td><\/tr>\r\n <tr><td>004<\/td><td>Research \/ Research & Development<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>005<\/td><td>Investigation<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>050<\/td><td>Land<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>051<\/td><td>Construction<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>052<\/td><td>Machinery and Equipment<\/td><td class=\"ref\">3.7<\/td><\/tr>\r\n <tr><td>150<\/td><td>Assistance to I.C.A.R.<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>187<\/td><td>Assistance to Industries \/ Companies<\/td><td class=\"ref\">3.1<\/td><\/tr>\r\n <tr><td>188<\/td><td>Assistance \/ Loans to Autonomous Bodies<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>190<\/td><td>Assistance to \/ Investments in \/ Loans to Public Sector and Other Undertakings<\/td><td class=\"ref\">3.1, 4.2, 6.1<\/td><\/tr>\r\n <tr><td>191<\/td><td>Assistance \/ Loans to Municipal Corporation<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>192<\/td><td>Assistance \/ Loans to Municipalities \/ Municipal Councils<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>193<\/td><td>Assistance \/ Loans to Nagar Panchayats \/ Notified Area Committees or equivalent thereof<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>194<\/td><td>Loans to Voluntary Organisations<\/td><td class=\"ref\">6.1<\/td><\/tr>\r\n <tr><td>195<\/td><td>Assistance to \/ Investments in \/ Loans to Co-operatives<\/td><td class=\"ref\">3.1, 4.2, 6.1<\/td><\/tr>\r\n <tr><td>196<\/td><td>Assistance \/ Loans to Zila Parishads \/ District level Panchayats<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>197<\/td><td>Assistance \/ Loans to Block Panchayats \/ Intermediate level Panchayats<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>198<\/td><td>Assistance \/ Loans to Gram Panchayats<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>199<\/td><td>Assistance to Other Non-Government Institutions \/ Loans to Trading and Other Non-Government Institutions<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>201 \u2013 300<\/td><td>Departmentally run commercial undertakings and state trading schemes declared commercial<\/td><td class=\"ref\">5.1<\/td><\/tr>\r\n <tr><td>500<\/td><td>Receipts Awaiting Transfer to other Minor Heads (RAT)<\/td><td class=\"ref\">2.3<\/td><\/tr>\r\n <tr><td>501<\/td><td>Services and Service Fees<\/td><td class=\"ref\">2.1<\/td><\/tr>\r\n <tr><td>502<\/td><td>Expenditure Awaiting Transfer to other Heads \/ Departments (EAT)<\/td><td class=\"ref\">3.1<\/td><\/tr>\r\n <tr><td>503<\/td><td>Fines and Forfeitures<\/td><td class=\"ref\">2.6<\/td><\/tr>\r\n <tr><td>789<\/td><td>Development Action Plan for Scheduled Castes (DAPSC)<\/td><td class=\"ref\">3.8<\/td><\/tr>\r\n <tr><td>790<\/td><td>International Conference \/ Meeting<\/td><td class=\"ref\">3.2<\/td><\/tr>\r\n <tr><td>791<\/td><td>Loss by Exchange \/ Gain by Exchange<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>792 \/ 795<\/td><td>Irrecoverable Loans Written Off<\/td><td class=\"ref\">3.3<\/td><\/tr>\r\n <tr><td>793<\/td><td>Special Central Assistance for Scheduled Castes Component Plan<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>794<\/td><td>Special Central Assistance for Tribal Sub Plan<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>796<\/td><td>Development Action Plan for Scheduled Tribes (DAPST)<\/td><td class=\"ref\">3.8<\/td><\/tr>\r\n <tr><td>797<\/td><td>Transfer to Reserve Funds \/ Deposits Accounts<\/td><td class=\"ref\">3.4, 4.4<\/td><\/tr>\r\n <tr><td>798<\/td><td>International Co-operation<\/td><td class=\"ref\">3.2<\/td><\/tr>\r\n <tr><td>799<\/td><td>Suspense<\/td><td class=\"ref\">3.6<\/td><\/tr>\r\n <tr><td>800<\/td><td>Other Receipts \/ Other Expenditure \/ Other Loans \/ Other Deposits<\/td><td class=\"ref\">2.3, 3.1, 4.1, 6.2<\/td><\/tr>\r\n <tr><td>801<\/td><td>Interest or other earnings from Grantee on unspent balances<\/td><td class=\"ref\">2.5<\/td><\/tr>\r\n <tr><td>802<\/td><td>Interest or other payments to Grantor on unspent balances<\/td><td class=\"ref\">3.11<\/td><\/tr>\r\n <tr><td>900 onwards<\/td><td>Always reserved for Deduct-Receipts, Deduct-Refunds or Deduct-Expenditure heads<\/td><td class=\"ref\">2.2, 3.4, 3.10, 4.4, 5.2, 6.4<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"exv-sec\">\r\n <div class=\"kicker\">General directions<\/div>\r\n <h2>Rules worth memorising<\/h2>\r\n <\/div>\r\n\r\n <div class=\"rules\">\r\n <div class=\"rule\"><div class=\"para\">Direction 1.2<\/div><h4>When no correction slip is needed<\/h4><p>New minor heads may be opened without formal approval where the Directions themselves name the head \u2014 such as <code class=\"chip\">Direction and Administration<\/code> or <code class=\"chip\">Other Expenditure<\/code> \u2014 or where the List merely gives a guideline, e.g. \u201ceach project will be a minor head\u201d. Footnote-based openings still need a correction slip.<\/p><\/div>\r\n <div class=\"rule\"><div class=\"para\">Direction 2.2<\/div><h4>Refunds of revenue<\/h4><p>As a general rule, refunds reduce revenue receipts. Under Sector B, Non-Tax Revenue, and Sector C, Grants-in-Aid, <code class=\"chip\">Deduct-Refunds (900)<\/code> is opened as a minor head. Under Sector A, Tax Revenue, it must instead be a distinct sub-head below the relevant minor head, so net collection of each tax stays visible.<\/p><\/div>\r\n <div class=\"rule\"><div class=\"para\">Direction 3.1<\/div><h4>EAT \u2014 expenditure awaiting transfer<\/h4><p>Where a department incurs expenditure on behalf of another and cannot directly operate the functional head, it books to <code class=\"chip\">502<\/code>, then clears it by minus debit on receipt of details \u2014 within the same financial year for inter-departmental settlements.<\/p><\/div>\r\n <div class=\"rule\"><div class=\"para\">Direction 3.4<\/div><h4>Transfer to reserve funds<\/h4><p>Transfers go under minor head <code class=\"chip\">797<\/code> with the object head \u201cInter-Account Transfer\u201d. Amounts financed back out of the fund appear as a deduct entry \u2014 <code class=\"chip\">902<\/code>, Deduct: Amount met from \u2026 \u2014 under the head where the actual expenditure sits.<\/p><\/div>\r\n <div class=\"rule\"><div class=\"para\">Direction 3.6<\/div><h4>Suspense in works accounts<\/h4><p>Minor head <code class=\"chip\">799<\/code> is opened only under major heads where works expenditure is involved and the Public Works system of accounts applies. It carries exactly three sub-heads: Stock, Miscellaneous Works Advances and Workshop Suspense.<\/p><\/div>\r\n <div class=\"rule\"><div class=\"para\">Direction 3.10<\/div><h4>Recovery of overpayments<\/h4><p>Recovered in the same financial year, reduce expenditure under the service head. Recovered in a later year, book to <code class=\"chip\">911<\/code>, Deduct: Recoveries of Overpayments, without disturbing gross expenditure in the Appropriation Accounts.<\/p><\/div>\r\n <div class=\"rule\"><div class=\"para\">Direction 4.2<\/div><h4>Investments versus debentures<\/h4><p>Equity investments go to minor head <code class=\"chip\">190<\/code>, or <code class=\"chip\">195<\/code> for co-operatives, with each undertaking as a sub-head. Investments in the form of debentures are recorded instead under Section 4, F \u2014 Loans and Advances.<\/p><\/div>\r\n <div class=\"rule\"><div class=\"para\">Direction 5.1<\/div><h4>Commercial undertakings<\/h4><p>For departmentally run commercial undertakings and state trading schemes declared commercial, a distinct minor head in the range <code class=\"chip\">201\u2013300<\/code> is opened for each, or for a convenient group of similar schemes.<\/p><\/div>\r\n <div class=\"rule\"><div class=\"para\">Direction 7.1<\/div><h4>Opening a reserve fund<\/h4><p>Reserve funds are normally sub-heads under minor heads in Sector J. Central ministries need the approval of the Controller General of Accounts, who consults the C&AG. Where a fund is obligatory under statute \u2014 such as depreciation reserve funds of commercial undertakings \u2014 it may be opened first and reported after.<\/p><\/div>\r\n <\/div>\r\n\r\n<\/div>\r\n\r\n<footer>\r\n <div class=\"fi\">\r\n Source: <strong>List of Major and Minor Heads of Account of Union and States<\/strong>, issued by the Controller General of Accounts, Department of Expenditure, Ministry of Finance \u2014 correction slips incorporated up to 1106 dated 09-06-2026. Prepared as a study aid; verify against the current list and the latest correction slips before official use.\r\n <\/div>\r\n<\/footer>\r\n\r\n<script>\r\n \/\/ \u2500\u2500 CHAPTER TABS \u2500\u2500\r\n function setChapter(id, scroll) {\r\n document.querySelectorAll('.chapter-content').forEach(c => c.classList.toggle('active', c.dataset.chap === id));\r\n document.querySelectorAll('.toc-chapter').forEach(t => {\r\n const m = t.dataset.chap === id;\r\n t.classList.toggle('active', m);\r\n t.classList.toggle('collapsed', !m);\r\n });\r\n document.querySelectorAll('.toc-sub a').forEach(a => a.classList.remove('active'));\r\n if (scroll !== false) window.scrollTo({ top: 0, behavior: 'smooth' });\r\n }\r\n document.querySelectorAll('.toc-chapter').forEach(ch => {\r\n ch.addEventListener('click', function () { setChapter(this.dataset.chap); });\r\n });\r\n\r\n \/\/ \u2500\u2500 VIEW TABS: Notes \/ Explorer \u2500\u2500\r\n function setView(v, scroll) {\r\n document.getElementById('viewNotes').classList.toggle('hidden', v !== 'notes');\r\n document.getElementById('viewExplorer').classList.toggle('hidden', v !== 'explorer');\r\n document.querySelector('.searchbar').classList.toggle('hidden', v !== 'notes');\r\n document.querySelectorAll('.vt').forEach(b => b.classList.toggle('active', b.dataset.view === v));\r\n if (scroll !== false) window.scrollTo({ top: 0, behavior: 'smooth' });\r\n }\r\n document.querySelectorAll('.vt').forEach(b => b.addEventListener('click', () => setView(b.dataset.view)));\r\n\r\n \/\/ \u2500\u2500 SCROLL TRACKING WITHIN THE ACTIVE CHAPTER \u2500\u2500\r\n const targets = document.querySelectorAll('[id^=\"c1-\"],[id^=\"c2-\"],[id^=\"c3-\"],[id^=\"c4-\"],[id^=\"c5-\"],[id^=\"c6-\"],[id^=\"d1\"],[id^=\"d2\"],[id^=\"d3\"],[id^=\"d4\"],[id^=\"d5\"],[id^=\"d6\"],[id^=\"d7\"],[id^=\"d8-\"]');\r\n const links = document.querySelectorAll('.toc-sub a');\r\n const card = document.querySelector('.toc-card');\r\n let ticking = false;\r\n window.addEventListener('scroll', () => {\r\n if (ticking) return;\r\n ticking = true;\r\n requestAnimationFrame(() => {\r\n let cur = '';\r\n targets.forEach(el => {\r\n if (el.offsetParent === null) return;\r\n if (window.scrollY >= el.getBoundingClientRect().top + window.scrollY - 130) cur = el.id;\r\n });\r\n links.forEach(a => {\r\n const on = a.getAttribute('href') === '#' + cur;\r\n a.classList.toggle('active', on);\r\n if (on && card && window.innerWidth > 900) {\r\n const lt = a.offsetTop, ch = card.clientHeight, lh = a.clientHeight;\r\n if (lt < card.scrollTop || lt + lh > card.scrollTop + ch)\r\n card.scrollTo({ top: lt - ch \/ 2 + lh \/ 2, behavior: 'smooth' });\r\n }\r\n });\r\n ticking = false;\r\n });\r\n });\r\n\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 COLLAPSIBLE SECTORS \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n document.querySelectorAll('.sector').forEach(sec => {\r\n const st = sec.querySelector(':scope > .st');\r\n if (!st) return;\r\n const cv = document.createElement('span');\r\n cv.className = 'cv'; cv.textContent = '\u2013';\r\n st.insertBefore(cv, st.firstChild);\r\n st.setAttribute('role', 'button');\r\n st.setAttribute('tabindex', '0');\r\n const toggle = () => {\r\n sec.classList.toggle('collapsed');\r\n cv.textContent = sec.classList.contains('collapsed') ? '+' : '\u2013';\r\n };\r\n st.addEventListener('click', toggle);\r\n st.addEventListener('keydown', e => {\r\n if (e.key === 'Enter' || e.key === ' ') { e.preventDefault(); toggle(); }\r\n });\r\n });\r\n\r\n function setAll(collapsed) {\r\n document.querySelectorAll('.sector').forEach(sec => {\r\n sec.classList.toggle('collapsed', collapsed);\r\n const cv = sec.querySelector(':scope > .st .cv');\r\n if (cv) cv.textContent = collapsed ? '+' : '\u2013';\r\n });\r\n }\r\n document.getElementById('expandAll').onclick = () => setAll(false);\r\n document.getElementById('collapseAll').onclick = () => setAll(true);\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 INDEX EVERY MAJOR HEAD \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n const INDEX = [];\r\n document.querySelectorAll('.chapter-content').forEach(sec => {\r\n const chap = sec.dataset.chap;\r\n sec.querySelectorAll('.sector').forEach(sect => {\r\n const stSpan = sect.querySelector(':scope > .st > span:not(.cv):not(.cnt)');\r\n const sectorName = stSpan ? stSpan.textContent.trim() : '';\r\n let sub = null;\r\n const body = sect.querySelector(':scope > .body');\r\n if (!body) return;\r\n [...body.children].forEach(node => {\r\n if (node.classList.contains('subsec')) sub = node.firstChild.textContent.trim();\r\n if (node.classList.contains('heads')) {\r\n node.querySelectorAll('li').forEach(li => {\r\n const codeEl = li.querySelector('code');\r\n const nameEl = li.querySelector('span');\r\n if (!codeEl || !nameEl) return;\r\n const code = codeEl.textContent.trim();\r\n const name = nameEl.firstChild.textContent.trim();\r\n li.id = 'h' + code;\r\n INDEX.push({ code, name, chap, sector: sectorName, sub, el: li });\r\n });\r\n }\r\n });\r\n });\r\n });\r\n const TOTAL = INDEX.length;\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 SEARCH \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n const q = document.getElementById('q');\r\n const box = document.getElementById('results');\r\n const sbCount = document.getElementById('sbCount');\r\n sbCount.textContent = TOTAL + ' major heads';\r\n let hits = [], sel = -1;\r\n\r\n const esc = t => t.replace(\/&\/g, '&').replace(\/<\/g, '<').replace(\/>\/g, '>');\r\n function hl(t, term) {\r\n const i = t.toLowerCase().indexOf(term);\r\n if (i < 0) return esc(t);\r\n return esc(t.slice(0, i)) + '<mark>' + esc(t.slice(i, i + term.length)) + '<\/mark>' + esc(t.slice(i + term.length));\r\n }\r\n\r\n function close() { box.classList.add('hidden'); sel = -1; }\r\n\r\n function run() {\r\n const term = q.value.trim().toLowerCase();\r\n if (!term) { close(); sbCount.textContent = TOTAL + ' major heads'; return; }\r\n hits = INDEX.filter(r => (r.code + ' ' + r.name).toLowerCase().includes(term));\r\n sel = -1;\r\n sbCount.textContent = hits.length + ' match' + (hits.length === 1 ? '' : 'es');\r\n if (!hits.length) {\r\n box.innerHTML = '<div class=\"res-none\">Nothing matches that. Try a shorter word, or part of a code.<\/div>';\r\n box.classList.remove('hidden');\r\n return;\r\n }\r\n const shown = hits.slice(0, 60);\r\n box.innerHTML =\r\n '<div class=\"res-hd\">' + hits.length + ' match' + (hits.length === 1 ? '' : 'es') +\r\n (hits.length > 60 ? ' \u2014 showing first 60' : '') + '<\/div>' +\r\n shown.map((r, i) =>\r\n '<div class=\"res\" data-i=\"' + i + '\"><code>' + hl(r.code, term) + '<\/code>' +\r\n '<span class=\"rn\">' + hl(r.name, term) + '<\/span>' +\r\n '<span class=\"rw\">Ch ' + r.chap + ' \u00b7 ' + esc(r.sector) + (r.sub ? '<br>' + esc(r.sub) : '') + '<\/span><\/div>'\r\n ).join('');\r\n box.classList.remove('hidden');\r\n box.querySelectorAll('.res').forEach(el => {\r\n el.addEventListener('click', () => goTo(shown[+el.dataset.i]));\r\n });\r\n }\r\n\r\n function goTo(rec) {\r\n setView('notes', false);\r\n setChapter(rec.chap, false);\r\n const sec = rec.el.closest('.sector');\r\n if (sec) {\r\n sec.classList.remove('collapsed');\r\n const cv = sec.querySelector(':scope > .st .cv');\r\n if (cv) cv.textContent = '\u2013';\r\n }\r\n close();\r\n q.blur();\r\n setTimeout(() => {\r\n if (rec.el.scrollIntoView) rec.el.scrollIntoView({ block: 'center', behavior: 'smooth' });\r\n rec.el.classList.remove('flash');\r\n void rec.el.offsetWidth;\r\n rec.el.classList.add('flash');\r\n setTimeout(() => rec.el.classList.remove('flash'), 2000);\r\n }, 60);\r\n }\r\n\r\n q.addEventListener('input', run);\r\n q.addEventListener('focus', () => { if (q.value.trim()) run(); });\r\n q.addEventListener('keydown', e => {\r\n const rows = box.querySelectorAll('.res');\r\n if (e.key === 'Escape') { close(); q.blur(); return; }\r\n if (!rows.length) return;\r\n if (e.key === 'ArrowDown' || e.key === 'ArrowUp') {\r\n e.preventDefault();\r\n sel = e.key === 'ArrowDown'\r\n ? (sel + 1) % rows.length\r\n : (sel - 1 + rows.length) % rows.length;\r\n rows.forEach((r, i) => r.classList.toggle('sel', i === sel));\r\n rows[sel].scrollIntoView({ block: 'nearest' });\r\n }\r\n if (e.key === 'Enter') {\r\n e.preventDefault();\r\n rows[sel < 0 ? 0 : sel].click();\r\n }\r\n });\r\n document.addEventListener('click', e => {\r\n if (!e.target.closest('.sb-inner')) close();\r\n });\r\n document.addEventListener('keydown', e => {\r\n if ((e.key === '\/' || (e.key === 'k' && (e.metaKey || e.ctrlKey))) && document.activeElement !== q) {\r\n e.preventDefault(); q.focus(); q.select();\r\n }\r\n });\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 INTERACTIVE CODE CHAIN \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n const TIERS = [\r\n ['Major head \u2014 4 digits', 'The function. 2401 is Crop Husbandry on the revenue expenditure side. The first digit (2) fixes the Section; the last three digits stay constant across the receipt, expenditure, capital and loan versions of the same function.'],\r\n ['Sub-major head \u2014 2 digits', 'A sub-function. Numbering starts at 01; where no sub-major head exists it is coded 00. The nomenclature \"General\" is always allotted 80, so it stays last even when new sub-major heads are added.'],\r\n ['Minor head \u2014 3 digits', 'The programme. Numbering starts at 001 under each sub-major head, or under the major head where there is none. 001 is always Direction and Administration; 800 is always Other Expenditure; codes from 900 onwards are always deduct heads.'],\r\n ['Sub-head \u2014 2 digits', 'The scheme. Opened to suit the local requirement of each Government, and \u2014 says Direction 1.1 \u2014 not to be multiplied unnecessarily. New ones only when really necessary.'],\r\n ['Detailed head \u2014 2 digits', 'The sub-scheme or activity carried out under the scheme.'],\r\n ['Object head \u2014 2 digits', 'The object of expenditure \u2014 Pay, DA, HRA, Rewards, Gratuity and so on. Where objects cannot be broken up, an aggregate code such as Salaries may be used for computer processing.']\r\n ];\r\n [['chain', 'chainOut'], ['exChain', 'exChainOut']].forEach(pair => {\r\n const chain = document.getElementById(pair[0]);\r\n const chainOut = document.getElementById(pair[1]);\r\n if (!chain || !chainOut) return;\r\n const segs = chain.querySelectorAll('.seg-btn');\r\n const pick = i => {\r\n segs.forEach((b, j) => b.setAttribute('aria-selected', j === i));\r\n chainOut.innerHTML = '<b>' + TIERS[i][0] + '<\/b>' + TIERS[i][1];\r\n };\r\n segs.forEach(b => b.addEventListener('click', () => pick(+b.dataset.i)));\r\n pick(0);\r\n });\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 EXPLORER \u2014 BUILT FROM THE SAME INDEX \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n const EX_META = {\r\n '2': { part:'p1', div:'Revenue Division', divNote:'Recurring income and running expenditure',\r\n sec:'Section 1 \u2014 Receipt Heads (Revenue Account)', range:'0005 \u2013 1606', c:'#14307E' },\r\n '3': { part:'p1', div:'Revenue Division', divNote:'Recurring income and running expenditure',\r\n sec:'Section 2 \u2014 Expenditure Heads (Revenue Account)', range:'2011 \u2013 3606', c:'#2E52C8' },\r\n '4': { part:'p1', div:'Capital Division', divNote:'Assets, public debt, loans and advances',\r\n sec:'Section 3 \u2014 Receipt and Expenditure Heads (Capital Account)', range:'4000 \u2013 5475', c:'#8A6209' },\r\n '5': { part:'p1', div:'Capital Division', divNote:'Assets, public debt, loans and advances',\r\n sec:'Section 4 \u2014 Public Debt, Loans and Advances', range:'6001 \u2013 7999', c:'#C4900F' }\r\n };\r\n const PART_META = {\r\n p1: { label:'Part I', title:'Consolidated Fund of India', c:'#14307E',\r\n note:'Article 266(1) \u00b7 all revenues, all loans raised, and money received in repayment of loans. Withdrawal needs the authorisation of Parliament.' },\r\n p2: { label:'Part II', title:'Contingency Fund of India', c:'#C4900F',\r\n note:'Article 267 \u00b7 an imprest at the disposal of the President for unforeseen expenditure. No Division or Section layer.' },\r\n p3: { label:'Part III', title:'Public Account of India', c:'#0E1B42',\r\n note:'Article 266(2) \u00b7 money where Government acts as banker or trustee. No Division or Section layer \u2014 sectors I to N sit directly under the Part.' }\r\n };\r\n\r\n const exRoot = document.getElementById('explorerTree');\r\n const exq = document.getElementById('exq');\r\n const exCount = document.getElementById('exCount');\r\n const exNone = document.getElementById('exNone');\r\n\r\n function mk(tag, cls, html) { const e = document.createElement(tag); if (cls) e.className = cls; if (html != null) e.innerHTML = html; return e; }\r\n function sum(map) { let n = 0; map.forEach(v => { n += Array.isArray(v) ? v.length : sum(v.secs || v.sectors || v); }); return n; }\r\n\r\n function lvl(kind, title, note, count, c, range) {\r\n const d = mk('details', 'ex nd');\r\n d.dataset.k = kind;\r\n if (c) d.style.setProperty('--c', c);\r\n d.appendChild(mk('summary', null,\r\n '<span class=\"chip\">' + kind + '<\/span>' +\r\n '<span class=\"tt\">' + title + (range ? '<span class=\"rng\">' + range + '<\/span>' : '') +\r\n (note ? '<span class=\"nt\">' + note + '<\/span>' : '') + '<\/span>' +\r\n '<span class=\"mt\">' + count + ' head' + (count === 1 ? '' : 's') + '<\/span>'));\r\n const inn = mk('div', 'in');\r\n d.appendChild(inn);\r\n return { d, inn };\r\n }\r\n function headList(arr, c) {\r\n const ul = mk('ul', 'ex-heads');\r\n ul.style.setProperty('--c', c);\r\n arr.forEach(r => {\r\n const li = mk('li');\r\n li.dataset.code = r.code;\r\n li.dataset.raw = r.name;\r\n li.dataset.key = (r.code + ' ' + r.name).toLowerCase();\r\n li.innerHTML = '<code>' + esc(r.code) + '<\/code><span>' + esc(r.name) + '<\/span>';\r\n ul.appendChild(li);\r\n });\r\n return ul;\r\n }\r\n\r\n if (exRoot) {\r\n const T = new Map();\r\n INDEX.forEach(r => {\r\n const m = EX_META[r.chap];\r\n const pk = m ? m.part : (\/Contingency Fund\/.test(r.sector) ? 'p2' : 'p3');\r\n const dk = m ? m.div : '';\r\n const sk = m ? m.sec : '';\r\n if (!T.has(pk)) T.set(pk, new Map());\r\n const P = T.get(pk);\r\n if (!P.has(dk)) P.set(dk, { note: m ? m.divNote : '', secs: new Map() });\r\n const D = P.get(dk);\r\n if (!D.secs.has(sk)) D.secs.set(sk, { range: m ? m.range : '', c: m ? m.c : PART_META[pk].c, sectors: new Map() });\r\n const S = D.secs.get(sk);\r\n if (!S.sectors.has(r.sector)) S.sectors.set(r.sector, new Map());\r\n const SC = S.sectors.get(r.sector);\r\n const key = r.sub || '';\r\n if (!SC.has(key)) SC.set(key, []);\r\n SC.get(key).push(r);\r\n });\r\n\r\n const tally = SC => { let n = 0; SC.forEach(a => n += a.length); return n; };\r\n\r\n ['p1', 'p2', 'p3'].forEach(pk => {\r\n const P = T.get(pk); if (!P) return;\r\n const pm = PART_META[pk];\r\n let pc = 0; P.forEach(D => D.secs.forEach(S => S.sectors.forEach(SC => pc += tally(SC))));\r\n\r\n const pd = mk('details', 'ex part');\r\n pd.id = 'ex-' + pk; pd.open = true;\r\n pd.style.setProperty('--c', pm.c);\r\n pd.appendChild(mk('summary', null,\r\n '<span class=\"chip\">' + pm.label + '<\/span><span class=\"tt\">' + pm.title +\r\n '<span class=\"nt\">' + pm.note + '<\/span><\/span><span class=\"mt\">' + pc + ' head' + (pc === 1 ? '' : 's') + '<\/span>'));\r\n const pin = mk('div', 'in'); pd.appendChild(pin);\r\n\r\n P.forEach((D, dk) => {\r\n let t1 = pin;\r\n if (dk) {\r\n let dc = 0; D.secs.forEach(S => S.sectors.forEach(SC => dc += tally(SC)));\r\n const n = lvl('Division', dk, D.note, dc, pm.c);\r\n pin.appendChild(n.d); t1 = n.inn;\r\n }\r\n D.secs.forEach((S, sk) => {\r\n let t2 = t1;\r\n if (sk) {\r\n let sc = 0; S.sectors.forEach(SC => sc += tally(SC));\r\n const n = lvl('Section', sk, null, sc, S.c, S.range);\r\n t1.appendChild(n.d); t2 = n.inn;\r\n }\r\n S.sectors.forEach((SC, sectorName) => {\r\n const n = lvl('Sector', sectorName, null, tally(SC), S.c);\r\n t2.appendChild(n.d);\r\n SC.forEach((arr, subName) => {\r\n if (subName) {\r\n const sn = lvl('Sub-sector', subName, null, arr.length, S.c);\r\n n.inn.appendChild(sn.d);\r\n sn.inn.appendChild(headList(arr, S.c));\r\n } else {\r\n n.inn.appendChild(headList(arr, S.c));\r\n }\r\n });\r\n });\r\n });\r\n });\r\n exRoot.appendChild(pd);\r\n });\r\n\r\n exCount.textContent = TOTAL + ' major heads';\r\n\r\n \/* \u2500\u2500 filter \u2500\u2500 *\/\r\n function paint(li, term) {\r\n li.innerHTML = '<code>' + (term ? hl(li.dataset.code, term) : esc(li.dataset.code)) + '<\/code>' +\r\n '<span>' + (term ? hl(li.dataset.raw, term) : esc(li.dataset.raw)) + '<\/span>';\r\n }\r\n exq.addEventListener('input', () => {\r\n const t = exq.value.trim().toLowerCase();\r\n const rows = exRoot.querySelectorAll('.ex-heads li');\r\n const nodes = exRoot.querySelectorAll('details.ex');\r\n if (!t) {\r\n rows.forEach(li => { li.classList.remove('ex-hidden'); paint(li, ''); });\r\n nodes.forEach(d => { d.classList.remove('ex-hidden'); d.open = d.classList.contains('part'); });\r\n exNone.classList.add('ex-hidden');\r\n exCount.textContent = TOTAL + ' major heads';\r\n return;\r\n }\r\n let hitCount = 0;\r\n rows.forEach(li => {\r\n const m = li.dataset.key.includes(t);\r\n li.classList.toggle('ex-hidden', !m);\r\n paint(li, m ? t : '');\r\n if (m) hitCount++;\r\n });\r\n nodes.forEach(d => {\r\n const vis = [...d.querySelectorAll('.ex-heads li')].some(li => !li.classList.contains('ex-hidden'));\r\n const tt = d.querySelector(':scope > summary .tt');\r\n const tm = tt ? tt.textContent.toLowerCase().includes(t) : false;\r\n d.classList.toggle('ex-hidden', !(vis || tm));\r\n d.open = vis || tm;\r\n if (tm && !vis) d.querySelectorAll('.ex-heads li').forEach(li => { li.classList.remove('ex-hidden'); paint(li, ''); });\r\n });\r\n exNone.classList.toggle('ex-hidden', hitCount > 0);\r\n exCount.textContent = hitCount + ' match' + (hitCount === 1 ? '' : 'es');\r\n });\r\n\r\n document.getElementById('exExpand').onclick = () => exRoot.querySelectorAll('details.ex').forEach(d => d.open = true);\r\n document.getElementById('exCollapse').onclick = () => exRoot.querySelectorAll('details.ex').forEach(d => d.open = d.classList.contains('part'));\r\n document.querySelectorAll('.btn.jump').forEach(b => b.onclick = () => {\r\n const el = document.getElementById(b.dataset.go);\r\n if (!el) return;\r\n el.open = true;\r\n if (el.scrollIntoView) el.scrollIntoView({ block: 'start', behavior: 'smooth' });\r\n });\r\n }\r\n<\/script>\r\n<\/body>\r\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>List of Major & Minor Heads of Account \u2014 Study Notes \ud83d\udcd8 SSC ASO LDCE \u00b7 Paper 1 List of […]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"disabled","ast-banner-title-visibility":"disabled","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"disabled","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[],"tags":[],"class_list":["post-14642","page","type-page","status-publish","hentry"],"yoast_head":"\n<title>NOTES ON LMMH - PromotionExams<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/promotionexams.com\/?page_id=14642\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NOTES ON LMMH - PromotionExams\" \/>\n<meta property=\"og:description\" content=\"List of Major & Minor Heads of Account \u2014 Study Notes \ud83d\udcd8 SSC ASO LDCE \u00b7 Paper 1 List of […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/promotionexams.com\/?page_id=14642\" \/>\n<meta property=\"og:site_name\" content=\"PromotionExams\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-28T15:07:46+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"55 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/promotionexams.com\\\/?page_id=14642\",\"url\":\"https:\\\/\\\/promotionexams.com\\\/?page_id=14642\",\"name\":\"NOTES ON LMMH - PromotionExams\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/promotionexams.com\\\/#website\"},\"datePublished\":\"2026-07-28T14:07:45+00:00\",\"dateModified\":\"2026-07-28T15:07:46+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/promotionexams.com\\\/?page_id=14642#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/promotionexams.com\\\/?page_id=14642\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/promotionexams.com\\\/?page_id=14642#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/promotionexams.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"NOTES ON LMMH\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/promotionexams.com\\\/#website\",\"url\":\"https:\\\/\\\/promotionexams.com\\\/\",\"name\":\"CSSADDA.IN\",\"description\":\"Best platform for Govt. Departmental Promotion Exams\",\"publisher\":{\"@id\":\"https:\\\/\\\/promotionexams.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/promotionexams.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/promotionexams.com\\\/#organization\",\"name\":\"CSSADDA\",\"url\":\"https:\\\/\\\/promotionexams.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/promotionexams.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/promotionexams.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/CSS-ADDA-Logo.png\",\"contentUrl\":\"https:\\\/\\\/promotionexams.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/CSS-ADDA-Logo.png\",\"width\":1077,\"height\":227,\"caption\":\"CSSADDA\"},\"image\":{\"@id\":\"https:\\\/\\\/promotionexams.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n","yoast_head_json":{"title":"NOTES ON LMMH - PromotionExams","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/promotionexams.com\/?page_id=14642","og_locale":"en_GB","og_type":"article","og_title":"NOTES ON LMMH - PromotionExams","og_description":"List of Major & Minor Heads of Account \u2014 Study Notes \ud83d\udcd8 SSC ASO LDCE \u00b7 Paper 1 List of […]","og_url":"https:\/\/promotionexams.com\/?page_id=14642","og_site_name":"PromotionExams","article_modified_time":"2026-07-28T15:07:46+00:00","twitter_card":"summary_large_image","twitter_misc":{"Estimated reading time":"55 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/promotionexams.com\/?page_id=14642","url":"https:\/\/promotionexams.com\/?page_id=14642","name":"NOTES ON LMMH - PromotionExams","isPartOf":{"@id":"https:\/\/promotionexams.com\/#website"},"datePublished":"2026-07-28T14:07:45+00:00","dateModified":"2026-07-28T15:07:46+00:00","breadcrumb":{"@id":"https:\/\/promotionexams.com\/?page_id=14642#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/promotionexams.com\/?page_id=14642"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/promotionexams.com\/?page_id=14642#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/promotionexams.com\/"},{"@type":"ListItem","position":2,"name":"NOTES ON LMMH"}]},{"@type":"WebSite","@id":"https:\/\/promotionexams.com\/#website","url":"https:\/\/promotionexams.com\/","name":"CSSADDA.IN","description":"Best platform for Govt. Departmental Promotion Exams","publisher":{"@id":"https:\/\/promotionexams.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/promotionexams.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/promotionexams.com\/#organization","name":"CSSADDA","url":"https:\/\/promotionexams.com\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/promotionexams.com\/#\/schema\/logo\/image\/","url":"https:\/\/promotionexams.com\/wp-content\/uploads\/2025\/07\/CSS-ADDA-Logo.png","contentUrl":"https:\/\/promotionexams.com\/wp-content\/uploads\/2025\/07\/CSS-ADDA-Logo.png","width":1077,"height":227,"caption":"CSSADDA"},"image":{"@id":"https:\/\/promotionexams.com\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/pages\/14642","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/promotionexams.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14642"}],"version-history":[{"count":16,"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/pages\/14642\/revisions"}],"predecessor-version":[{"id":14664,"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/pages\/14642\/revisions\/14664"}],"wp:attachment":[{"href":"https:\/\/promotionexams.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/promotionexams.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/promotionexams.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

\n\t\t\t\t

\n\t\t\t\t\t\r\n\r\n\r\n\r\n\r\nList of Major & Minor Heads of Account \u2014 Study Notes<\/title>\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin>\r\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Plus+Jakarta+Sans:wght@400;500;600;700;800&display=swap\" rel=\"stylesheet\">\r\n<style>\r\n *, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n :root {\r\n --royal: #14307E;\r\n --blue: #2E52C8;\r\n --sky: #5B7BE0;\r\n --gold: #C4900F;\r\n --amber: #8A6209;\r\n --deep: #0E1B42;\r\n --text: #0F1A33;\r\n --muted: #3A4763;\r\n --faint: #515F7C;\r\n --border: #D5DEEC;\r\n --pale: #E9EEFA;\r\n --gpale: #FCF4DF;\r\n --pj-blue:#1e3a8a; --pj-blue-dark:#172554; --pj-orange:#f59e0b; --pj-orange-light:#fbbf24;\r\n --pj: 'Plus Jakarta Sans', -apple-system, BlinkMacSystemFont, 'Segoe UI', sans-serif;\r\n --serif: \"Bookman Old Style\",\"URW Bookman\",\"Bookman Old Style L\",Bookman,Georgia,\"Times New Roman\",serif;\r\n }\r\n html { scroll-behavior: smooth; }\r\n body {\r\n font-family: var(--serif);\r\n background: #fff;\r\n color: var(--text);\r\n font-size: 14.5px;\r\n line-height: 1.75;\r\n font-variant-numeric: tabular-nums;\r\n }\r\n a { text-decoration: none; color: inherit; }\r\n\r\n \/* \u2500\u2500 HERO \u2500\u2500 *\/\r\n .repo-hero {\r\n background: linear-gradient(135deg, rgba(23,37,84,.82) 0%, rgba(30,58,138,.75) 50%, rgba(23,37,84,.85) 100%),\r\n url('https:\/\/promotionexams.com\/wp-content\/uploads\/2025\/08\/balaji-thiruvaiyaru-02.jpeg') center\/cover no-repeat;\r\n color: #fff; padding: 3.5rem 1.5rem 2.5rem; text-align: center;\r\n position: relative; overflow: hidden; border-radius: 0 0 24px 24px;\r\n font-family: var(--pj);\r\n }\r\n .hero-decor { position: absolute; inset: 0; overflow: hidden; pointer-events: none; }\r\n .hero-book { position: absolute; opacity: .12; background: #fff; border-radius: 3px 8px 8px 3px; }\r\n .hero-book::before { content: ''; position: absolute; left: 0; top: 0; bottom: 0; width: 8px;\r\n background: var(--pj-orange); border-radius: 3px 0 0 3px; }\r\n .hero-book-1 { top: 15%; left: 8%; width: 50px; height: 65px; transform: rotate(-12deg); animation: floatBook 8s ease-in-out infinite; }\r\n .hero-book-2 { top: 20%; right: 10%; width: 45px; height: 58px; transform: rotate(15deg); animation: floatBook 10s ease-in-out infinite reverse; }\r\n .hero-book-2::before { background: #3b82f6; }\r\n .hero-book-3 { bottom: 18%; left: 12%; width: 40px; height: 50px; transform: rotate(8deg); animation: floatBook 9s ease-in-out infinite; }\r\n .hero-book-3::before { background: var(--pj-orange-light); }\r\n .hero-book-4 { bottom: 22%; right: 15%; width: 48px; height: 62px; transform: rotate(-18deg); animation: floatBook 7s ease-in-out infinite reverse; }\r\n @keyframes floatBook { 0%,100% { transform: translateY(0) rotate(-12deg); } 50% { transform: translateY(-8px) rotate(-8deg); } }\r\n\r\n .repo-hero-content { max-width: 860px; margin: 0 auto; position: relative; z-index: 1; }\r\n .repo-hero-badge { display: inline-flex; align-items: center; gap: 8px;\r\n background: rgba(245,158,11,.25); border: 1.5px solid var(--pj-orange);\r\n padding: 6px 16px; border-radius: 50px; font-size: 11px; font-weight: 600;\r\n color: var(--pj-orange-light); margin-bottom: 1rem; backdrop-filter: blur(4px); letter-spacing: .03em; }\r\n .repo-hero h1 { font-family: var(--pj); font-size: clamp(1.4rem, 5vw, 2.2rem); font-weight: 800;\r\n margin-bottom: .5rem; letter-spacing: -.025em; text-shadow: 0 2px 8px rgba(0,0,0,.3); line-height: 1.3; }\r\n .repo-hero h1 span { color: var(--pj-orange); }\r\n .repo-hero p { font-size: clamp(.8rem, 2.5vw, .95rem); color: rgba(255,255,255,.85); font-weight: 400;\r\n max-width: 640px; margin: 0 auto; text-shadow: 0 1px 4px rgba(0,0,0,.2); line-height: 1.6; }\r\n .repo-hero .slip { display: inline-block; margin-top: .9rem; font-size: 11px; font-weight: 500;\r\n color: rgba(255,255,255,.72); letter-spacing: .02em; }\r\n\r\n \/* \u2500\u2500 BREADCRUMB \u2500\u2500 *\/\r\n .crumb { background: #fff; border-bottom: 1px solid var(--border); padding: 9px 48px; }\r\n .crumb-inner { max-width: 1160px; margin: 0 auto; font-size: 12px; color: var(--faint); display: flex; gap: 7px; align-items: center; flex-wrap: wrap; }\r\n .crumb-inner a { color: var(--blue); font-weight: 700; }\r\n .crumb-inner .sep { color: var(--border); }\r\n\r\n \/* \u2500\u2500 LAYOUT \u2500\u2500 *\/\r\n .layout { max-width: 1160px; margin: 0 auto; padding: 40px 48px 88px;\r\n display: grid; grid-template-columns: 288px 1fr; gap: 52px; align-items: start; }\r\n\r\n \/* \u2500\u2500 SIDEBAR \u2500\u2500 *\/\r\n .sidebar { position: sticky; top: 22px; max-height: calc(100vh - 44px); }\r\n .toc-card { background: #fff; border: 1px solid var(--border); border-radius: 8px;\r\n padding: 17px 18px; max-height: calc(100vh - 44px); overflow-y: auto; }\r\n .toc-title { font-size: 10px; font-weight: 700; text-transform: uppercase; letter-spacing: .16em; color: var(--faint); margin-bottom: 13px; }\r\n .toc-chapter { background: var(--royal); color: #fff; border-radius: 5px; padding: 9px 12px;\r\n cursor: pointer; user-select: none; display: flex; align-items: center; gap: 9px; transition: background .16s; }\r\n .toc-chapter:hover { background: #1D3D95; }\r\n .toc-chapter + .toc-chapter, .toc-sub-wrap + .toc-chapter { margin-top: 9px; }\r\n .toc-chapter .chap-num { background: var(--gold); color: #fff; font-size: 10px; font-weight: 700;\r\n padding: 2px 7px; border-radius: 3px; flex-shrink: 0; letter-spacing: .04em; }\r\n .toc-chapter .chap-name { font-size: 12px; font-weight: 700; line-height: 1.35; flex: 1; }\r\n .toc-chapter .chev { flex-shrink: 0; width: 13px; height: 13px; transition: transform .25s; }\r\n .toc-chapter.collapsed .chev { transform: rotate(-90deg); }\r\n .toc-chapter.active { box-shadow: inset 3px 0 0 var(--gold); }\r\n .toc-sub-wrap { max-height: 1400px; overflow: hidden; transition: max-height .3s ease; }\r\n .toc-chapter.collapsed + .toc-sub-wrap { max-height: 0; }\r\n .toc-sub { list-style: none; margin: 5px 0 3px 7px; padding-left: 6px; border-left: 1.5px solid var(--border); }\r\n .toc-sub li a { display: flex; gap: 8px; font-size: 12px; color: var(--muted); padding: 4px 8px;\r\n border-radius: 4px; border-left: 2px solid transparent; line-height: 1.45; transition: all .14s; }\r\n .toc-sub li a .sn { font-size: 10.5px; color: var(--faint); flex-shrink: 0; min-width: 26px; font-weight: 700; }\r\n .toc-sub li a:hover { background: var(--pale); color: var(--royal); }\r\n .toc-sub li a.active { background: var(--pale); border-left-color: var(--blue); color: var(--royal); font-weight: 700; }\r\n .toc-sub li.app-li a { color: var(--amber); }\r\n .toc-sub li.app-li a:hover, .toc-sub li.app-li a.active { background: var(--gpale); border-left-color: var(--gold); color: var(--amber); }\r\n\r\n \/* \u2500\u2500 CHAPTER TABS \u2500\u2500 *\/\r\n .chapter-content { display: none; }\r\n .chapter-content.active { display: block; animation: fade .25s ease; }\r\n @keyframes fade { from { opacity: 0; transform: translateY(4px);} to { opacity: 1; transform: none; } }\r\n\r\n \/* \u2500\u2500 HEADINGS \u2500\u2500 *\/\r\n .chap-head { display: flex; align-items: center; gap: 13px; margin: 4px 0 22px;\r\n padding-bottom: 13px; border-bottom: 2.5px solid var(--royal); flex-wrap: wrap; }\r\n .chap-badge { background: var(--royal); color: #fff; font-size: 10px; font-weight: 700;\r\n padding: 5px 15px; border-radius: 4px; letter-spacing: .1em; text-transform: uppercase; white-space: nowrap; }\r\n .chap-head h2 { font-size: 22px; font-weight: 700; color: var(--royal); }\r\n\r\n .sec-head { display: flex; align-items: center; gap: 11px; margin: 34px 0 13px; flex-wrap: wrap; }\r\n .sec-badge { background: var(--blue); color: #fff; font-size: 10.5px; font-weight: 700;\r\n padding: 4px 11px; border-radius: 3px; letter-spacing: .04em; white-space: nowrap; }\r\n .sec-head h3 { font-size: 17px; font-weight: 700; color: var(--royal); }\r\n .article h4 { font-size: 14.5px; font-weight: 700; color: var(--royal); margin: 20px 0 9px; }\r\n .article p { color: var(--text); margin-bottom: 11px; text-align: justify; hyphens: auto; }\r\n .divider { border: none; border-top: 1.5px dashed var(--border); margin: 40px 0; }\r\n\r\n \/* \u2500\u2500 KEY-FACT CARDS \u2500\u2500 *\/\r\n .kf-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 13px; margin: 18px 0 26px; }\r\n .kf-card { border: 1.5px solid var(--border); border-radius: 9px; padding: 17px 15px; text-align: center; background: #fff; }\r\n .kf-card.a { border-color: #9DB0DE; background: var(--pale); }\r\n .kf-card.b { border-color: #B7C4E8; background: #F4F7FE; }\r\n .kf-card.c { border-color: #E5CD92; background: var(--gpale); }\r\n .kf-card .ico { font-size: 27px; margin-bottom: 6px; display: block; }\r\n .kf-card .lab { font-size: 10px; font-weight: 700; text-transform: uppercase; letter-spacing: .08em; color: var(--faint); margin-bottom: 5px; }\r\n .kf-card .val { font-size: 18px; font-weight: 700; color: var(--royal); line-height: 1.15; margin-bottom: 4px; letter-spacing: .02em; }\r\n .kf-card.c .val { color: var(--amber); }\r\n .kf-card .sub { font-size: 11.5px; color: var(--muted); line-height: 1.45; }\r\n\r\n \/* \u2500\u2500 ICON LIST \u2500\u2500 *\/\r\n .ilist { list-style: none; margin: 0 0 14px; display: flex; flex-direction: column; gap: 7px; }\r\n .ilist li { display: flex; align-items: flex-start; gap: 10px; font-size: 14px; color: var(--text); line-height: 1.72; }\r\n .ilist li .ic { font-size: 13px; flex-shrink: 0; margin-top: 4px; width: 22px; text-align: center; color: var(--blue); font-weight: 700; }\r\n .ilist li > span:not(.ic) { text-align: justify; hyphens: auto; flex: 1; }\r\n\r\n \/* \u2500\u2500 CALLOUTS \u2500\u2500 *\/\r\n .callout { border-left: 3px solid var(--blue); padding: 12px 18px; margin: 15px 0 19px;\r\n background: #F6F8FE; text-align: justify; hyphens: auto; }\r\n .callout.gold { border-left-color: var(--gold); background: var(--gpale); }\r\n .callout.deep { border-left-color: var(--royal); background: var(--pale); }\r\n .co-label { font-size: 10px; font-weight: 700; text-transform: uppercase; letter-spacing: .12em; margin-bottom: 7px; color: var(--blue); }\r\n .callout.gold .co-label { color: var(--amber); }\r\n .callout.deep .co-label { color: var(--royal); }\r\n\r\n \/* \u2500\u2500 FIGURE \u2500\u2500 *\/\r\n .figure { border: 1.5px solid var(--border); border-radius: 10px; padding: 18px; margin: 20px 0 24px;\r\n background: linear-gradient(180deg,#FAFBFE 0%,#fff 100%); overflow-x: auto; }\r\n .figure svg { display: block; width: 100%; min-width: 860px; height: auto; }\r\n .figcap { font-size: 12px; color: var(--muted); margin-top: 10px; }\r\n svg text { font-family: var(--serif); }\r\n .ln { stroke: #8794AE; stroke-width: 1.3; fill: none; }\r\n\r\n \/* \u2500\u2500 LADDER (11 levels) \u2500\u2500 *\/\r\n .ladder { border: 1.5px solid var(--border); border-radius: 9px; overflow: hidden; margin: 18px 0 24px; }\r\n .ladder .lad-hd, .ladder .lvl { display: grid; grid-template-columns: 176px 1fr 1.1fr; }\r\n .ladder .lad-hd { background: var(--royal); }\r\n .ladder .lad-hd div { padding: 9px 15px; font-size: 10px; letter-spacing: .14em; text-transform: uppercase; color: #fff; font-weight: 700; }\r\n .band { padding: 8px 15px; font-size: 10.5px; letter-spacing: .12em; text-transform: uppercase; font-weight: 700; }\r\n .band.s { background: var(--pale); color: var(--royal); border-top: 1px solid #C6D2EE; border-bottom: 1px solid #C6D2EE; }\r\n .band.c { background: var(--gpale); color: var(--amber); border-top: 1px solid #E5CD92; border-bottom: 1px solid #E5CD92; }\r\n .band.l { background: #F2F5FC; color: var(--muted); border-top: 1px solid var(--border); border-bottom: 1px solid var(--border); }\r\n .ladder .lvl { border-bottom: 1px solid var(--border); }\r\n .ladder .lvl:last-of-type { border-bottom: none; }\r\n .ladder .lvl:hover { background: #FAFBFE; }\r\n .ladder .lvl > div { padding: 11px 15px; }\r\n .ladder .lvl .nm { border-right: 1px solid var(--border); }\r\n .ladder .lvl .nm b { font-size: 14px; font-weight: 700; color: var(--royal); display: block; }\r\n .ladder .lvl .nm em { font-style: normal; font-size: 10.5px; color: var(--faint); display: block; margin-top: 2px; }\r\n .ladder .lvl .ask { color: var(--muted); font-size: 13px; border-right: 1px solid var(--border); }\r\n .ladder .lvl .eg { font-size: 13px; }\r\n .ladder .lvl .eg code { font-family: var(--serif); font-weight: 700; letter-spacing: .07em; color: var(--royal);\r\n background: var(--pale); border: 1px solid #C6D2EE; border-radius: 3px; padding: 1px 7px; margin-right: 8px; }\r\n .ladder .lvl.mus .eg code { background: var(--gpale); border-color: #E5CD92; color: var(--amber); }\r\n .chainbar { background: var(--royal); color: #fff; padding: 14px 16px; text-align: center;\r\n font-size: clamp(14px,2.6vw,19px); font-weight: 700; letter-spacing: .1em; border-top: 4px solid var(--gold); }\r\n .chainbar i { font-style: normal; color: var(--gold); padding: 0 3px; }\r\n .chainbar em { display: block; font-style: normal; font-size: 11px; letter-spacing: .08em; color: #C6D3F0; margin-top: 6px; font-weight: 400; }\r\n\r\n \/* \u2500\u2500 DIGIT KEY \u2500\u2500 *\/\r\n .keygrid { display: grid; grid-template-columns: repeat(auto-fit, minmax(168px,1fr)); gap: 12px; margin: 16px 0 22px; }\r\n .keycard { border: 1.5px solid var(--border); border-radius: 9px; padding: 15px; background: #fff; border-top: 5px solid var(--c); }\r\n .keycard .d { font-size: 22px; font-weight: 700; color: var(--c); letter-spacing: .05em; line-height: 1; }\r\n .keycard .n { font-weight: 700; font-size: 13.5px; margin: 7px 0 4px; color: var(--royal); }\r\n .keycard .x { font-size: 12px; color: var(--muted); line-height: 1.5; }\r\n\r\n \/* \u2500\u2500 LADDER +2 \u2500\u2500 *\/\r\n .rungs { display: grid; grid-template-columns: repeat(auto-fit, minmax(148px,1fr)); margin: 14px 0 8px;\r\n border: 1.5px solid var(--border); border-radius: 9px; overflow: hidden; }\r\n .rung { padding: 14px; border-left: 4px solid var(--c); background: #fff; }\r\n .rung code { font-family: var(--serif); font-size: 21px; font-weight: 700; color: var(--c); display: block; letter-spacing: .09em; }\r\n .rung em { font-style: normal; font-size: 12px; color: var(--muted); display: block; margin-top: 4px; line-height: 1.45; }\r\n\r\n \/* \u2500\u2500 HEAD LISTS \u2500\u2500 *\/\r\n .sector { border: 1.5px solid var(--border); border-radius: 9px; margin: 16px 0 20px; overflow: hidden; border-left: 5px solid var(--c); }\r\n .sector > .st { background: var(--pale); padding: 11px 16px; font-weight: 700; font-size: 15px; color: var(--royal);\r\n display: flex; justify-content: space-between; gap: 12px; align-items: baseline; flex-wrap: wrap; }\r\n .sector > .st .cnt { font-size: 11px; color: var(--faint); font-weight: 400; white-space: nowrap; }\r\n .sector > .body { padding: 4px 16px 14px; }\r\n .subsec { font-size: 13px; font-weight: 700; color: var(--amber); margin: 14px 0 6px;\r\n padding-bottom: 4px; border-bottom: 1px dashed var(--border); }\r\n .heads { list-style: none; display: grid; grid-template-columns: 1fr 1fr; gap: 0 20px; }\r\n .heads li { display: flex; gap: 11px; align-items: baseline; padding: 5px 6px; font-size: 13px;\r\n border-bottom: 1px solid #EDF1F8; }\r\n .heads li:hover { background: #F7F9FE; }\r\n .heads code { font-family: var(--serif); font-size: 13.5px; font-weight: 700; color: var(--c);\r\n flex: 0 0 44px; letter-spacing: .05em; }\r\n .heads .flag { font-size: 10px; color: var(--amber); border: 1px solid #E5CD92; background: var(--gpale);\r\n border-radius: 3px; padding: 0 5px; margin-left: 5px; white-space: nowrap; }\r\n .nohead { font-size: 12.5px; color: var(--muted); font-style: italic; padding: 8px 6px; }\r\n\r\n \/* \u2500\u2500 TABLES \u2500\u2500 *\/\r\n .tbl { width: 100%; border-collapse: collapse; margin: 15px 0 22px; border: 1px solid var(--border);\r\n border-radius: 8px; overflow: hidden; font-size: 13px; }\r\n .tbl thead tr { background: var(--royal); color: #fff; }\r\n .tbl th { padding: 10px 13px; text-align: left; font-size: 11px; font-weight: 700; text-transform: uppercase; letter-spacing: .06em; }\r\n .tbl td { padding: 10px 13px; vertical-align: top; border-bottom: 1px solid var(--border); color: var(--text); line-height: 1.6; }\r\n .tbl td:first-child { font-weight: 700; color: var(--royal); white-space: nowrap; letter-spacing: .04em; }\r\n .tbl tr:nth-child(even) td { background: #FAFBFE; }\r\n .tbl tbody tr:hover td { background: var(--pale); }\r\n .tbl td.ref { font-size: 11.5px; color: var(--muted); white-space: nowrap; font-weight: 400; }\r\n\r\n \/* \u2500\u2500 APPENDIX \/ DIRECTION BOX \u2500\u2500 *\/\r\n .abox { border: 2px dashed #B7C4E8; border-radius: 11px; padding: 22px 24px; margin: 26px 0; background: #FCFDFF; }\r\n .astamp { display: inline-block; background: var(--gold); color: #fff; font-size: 10.5px; font-weight: 700;\r\n letter-spacing: .09em; text-transform: uppercase; padding: 4px 13px; border-radius: 4px; margin-bottom: 11px; }\r\n .abox h3 { font-size: 16.5px; font-weight: 700; color: var(--royal); margin-bottom: 4px; }\r\n .abox .ameta { font-size: 12px; color: var(--muted); margin-bottom: 16px; font-style: italic; }\r\n .abox h5 { font-size: 13px; font-weight: 700; color: var(--amber); margin: 16px 0 7px; text-transform: uppercase; letter-spacing: .05em; }\r\n\r\n \/* \u2500\u2500 CODE CHIP \u2500\u2500 *\/\r\n code.chip { font-family: var(--serif); font-size: 12.5px; font-weight: 700; color: var(--amber);\r\n background: var(--gpale); border: 1px solid #E5CD92; padding: 1px 6px; border-radius: 3px; }\r\n\r\n \/* \u2500\u2500 FILE-NUMBER ANATOMY \u2500\u2500 *\/\r\n .anat { border: 2px solid var(--royal); border-radius: 10px; padding: 20px 22px; margin: 16px 0 20px;\r\n background: linear-gradient(95deg, var(--pale) 0%, #fff 100%); text-align: center; }\r\n .anat-row { display: inline-flex; flex-wrap: wrap; background: #fff; border-radius: 8px; padding: 5px;\r\n box-shadow: 0 2px 8px rgba(14,27,66,.09); margin-bottom: 13px; }\r\n .seg { padding: 7px 13px; font-weight: 700; font-size: 15px; border-right: 1px solid var(--border); color: var(--royal); letter-spacing: .06em; }\r\n .seg:last-child { border-right: none; }\r\n .seg.g { background: var(--gpale); color: var(--amber); }\r\n .seg.b { background: var(--pale); color: var(--royal); }\r\n .seg.n { background: #F4F6FB; color: var(--muted); }\r\n .anat-legend { display: grid; grid-template-columns: repeat(auto-fit, minmax(132px,1fr)); gap: 7px; }\r\n .anat-legend div { font-size: 11.5px; padding: 6px 9px; border: 1px solid var(--border); border-radius: 4px; line-height: 1.4; background: #fff; }\r\n\r\n footer { background: var(--royal); color: #C6D3F0; padding: 26px 48px; font-size: 12px; border-top: 6px solid var(--gold); }\r\n footer .fi { max-width: 1160px; margin: 0 auto; }\r\n footer strong { color: #fff; }\r\n\r\n @media (max-width: 900px) {\r\n .layout { grid-template-columns: 1fr; gap: 30px; padding: 26px 22px 64px; }\r\n .sidebar { position: static; max-height: none; }\r\n .toc-card { max-height: none; }\r\n .kf-grid { grid-template-columns: 1fr; }\r\n .heads { grid-template-columns: 1fr; }\r\n .ladder .lad-hd { display: none; }\r\n .ladder .lvl { grid-template-columns: 1fr; }\r\n .ladder .lvl .nm, .ladder .lvl .ask { border-right: none; }\r\n .ladder .lvl .nm { padding-bottom: 3px; } .lvl .ask { padding-top: 0; padding-bottom: 4px; } .lvl .eg { padding-top: 0; }\r\n .crumb, footer { padding-left: 22px; padding-right: 22px; }\r\n .repo-hero { padding: 2.5rem 1rem 2rem; }\r\n .hero-book { display: none; }\r\n }\r\n\r\n \/* \u2550\u2550 INTERACTIVE LAYER \u2550\u2550 *\/\r\n .searchbar { position: sticky; top: 0; z-index: 40; background: rgba(255,255,255,.97);\r\n backdrop-filter: blur(8px); border-bottom: 1px solid var(--border); padding: 10px 48px; }\r\n .sb-inner { max-width: 1160px; margin: 0 auto; display: flex; gap: 9px; align-items: center; flex-wrap: wrap; position: relative; }\r\n #q { flex: 1 1 250px; min-width: 0; font-family: var(--serif); font-size: 13.5px; padding: 9px 13px;\r\n border: 1.5px solid var(--border); border-radius: 5px; background: #fff; color: var(--text); }\r\n #q:focus { outline: none; border-color: var(--royal); box-shadow: 0 0 0 3px rgba(20,48,126,.13); }\r\n .btn { font-family: var(--serif); font-size: 12.5px; font-weight: 700; padding: 9px 13px;\r\n border: 1.5px solid var(--border); background: #fff; border-radius: 5px; cursor: pointer; color: var(--royal); white-space: nowrap; }\r\n .btn:hover { border-color: var(--royal); background: var(--pale); }\r\n .sb-count { font-size: 12px; color: var(--faint); white-space: nowrap; margin-left: auto; }\r\n .results { position: absolute; top: calc(100% + 9px); left: 0; right: 0; background: #fff;\r\n border: 1.5px solid var(--royal); border-radius: 7px; box-shadow: 0 14px 34px -12px rgba(14,27,66,.4);\r\n max-height: 58vh; overflow-y: auto; z-index: 50; }\r\n .results.hidden { display: none; }\r\n .res-hd { padding: 8px 14px; background: var(--royal); color: #fff; font-size: 10.5px;\r\n letter-spacing: .13em; text-transform: uppercase; font-weight: 700; position: sticky; top: 0; }\r\n .res { display: flex; gap: 12px; align-items: baseline; padding: 8px 14px; border-bottom: 1px solid #EDF1F8; cursor: pointer; }\r\n .res:last-child { border-bottom: none; }\r\n .res:hover, .res.sel { background: var(--pale); }\r\n .res code { font-family: var(--serif); font-weight: 700; font-size: 13.5px; color: var(--royal); flex: 0 0 46px; letter-spacing: .05em; }\r\n .res .rn { flex: 1; font-size: 13px; }\r\n .res .rw { font-size: 11px; color: var(--faint); text-align: right; flex: 0 0 auto; max-width: 40%; line-height: 1.45; }\r\n mark { background: #F6DC96; border-radius: 2px; padding: 0 1px; color: inherit; }\r\n .res-none { padding: 20px; text-align: center; color: var(--muted); font-size: 13px; }\r\n\r\n .sector > .st { cursor: pointer; user-select: none; justify-content: flex-start; transition: background .14s; }\r\n .sector > .st:hover { background: #DCE5F7; }\r\n .sector > .st .cv { flex: 0 0 14px; font-weight: 700; color: var(--royal); font-size: 16px; line-height: 1.2; }\r\n .sector > .st .cnt { margin-left: auto; }\r\n .sector.collapsed > .body { display: none; }\r\n .heads li.flash { animation: fl 1.9s ease; }\r\n @keyframes fl { 0%,55% { background: #F6DC96; } 100% { background: transparent; } }\r\n\r\n .chainbar .seg-btn { background: none; border: 1.5px solid rgba(255,255,255,.32); border-radius: 5px;\r\n color: #fff; font-family: var(--serif); font-size: inherit; font-weight: 700; letter-spacing: .08em;\r\n padding: 3px 11px; cursor: pointer; transition: .15s; }\r\n .chainbar .seg-btn:hover { border-color: var(--gold); background: rgba(196,144,15,.28); }\r\n .chainbar .seg-btn[aria-selected=\"true\"] { background: var(--gold); border-color: var(--gold); color: #fff; }\r\n .chain-out { background: #10245A; color: #D6DFF5; padding: 13px 18px; text-align: left; font-size: 13px; line-height: 1.65; }\r\n .chain-out b { display: block; color: #fff; font-size: 14px; margin-bottom: 3px; }\r\n\r\n @media (max-width: 900px) {\r\n .searchbar { padding-left: 22px; padding-right: 22px; }\r\n .sb-count { margin-left: 0; width: 100%; }\r\n .res .rw { display: none; }\r\n }\r\n\r\n\r\n \/* \u2550\u2550 VIEW TABS \u2550\u2550 *\/\r\n .viewtabs { display: inline-flex; gap: 4px; background: rgba(255,255,255,.95); padding: 4px;\r\n border-radius: 10px; border: 1px solid rgba(255,255,255,.55); margin-top: 1.6rem;\r\n position: relative; z-index: 1; box-shadow: 0 6px 18px rgba(0,0,0,.22); }\r\n .vt { padding: 8px 24px; font-size: 12.5px; font-weight: 700; color: #64748b; background: transparent;\r\n border: none; border-radius: 7px; cursor: pointer; font-family: var(--pj);\r\n transition: .3s cubic-bezier(.4,0,.2,1); letter-spacing: .01em; }\r\n .vt:hover { color: #0f172a; background: #f1f5f9; }\r\n .vt.active { background: var(--pj-blue); color: #fff; }\r\n .vt[data-view=\"explorer\"].active { background: var(--pj-orange); color: #fff; }\r\n .vt:focus-visible { outline: 2px solid var(--pj-orange); outline-offset: 2px; }\r\n\r\n .exview { max-width: 1160px; margin: 0 auto; padding: 34px 48px 84px; }\r\n .exview.hidden, .layout.hidden, .searchbar.hidden { display: none; }\r\n .exv-head { margin-bottom: 20px; padding-bottom: 14px; border-bottom: 2.5px solid var(--royal); }\r\n .exv-head h2 { font-size: 22px; font-weight: 700; color: var(--royal); }\r\n .exv-head p { color: var(--muted); font-size: 13.8px; margin-top: 8px; max-width: 82ch; text-align: justify; hyphens: auto; }\r\n .ex-bar { position: sticky; top: 0; z-index: 30; }\r\n\r\n .exv-sec { margin: 42px 0 18px; }\r\n .exv-sec:first-child { margin-top: 0; }\r\n .kicker { font-size: 10.5px; letter-spacing: .2em; text-transform: uppercase; color: var(--amber); font-weight: 700; }\r\n .exv-sec h2 { font-size: clamp(19px, 3vw, 25px); font-weight: 700; color: var(--royal); margin: 7px 0 8px; }\r\n .exv-sec p { color: var(--muted); margin: 0; max-width: 74ch; font-size: 13.8px; text-align: justify; hyphens: auto; }\r\n\r\n .plusbox { border: 1.5px solid var(--border); border-radius: 9px; padding: 20px; margin-top: 15px; background: #fff; }\r\n .plusbox h3 { font-size: 15.5px; margin: 0 0 5px; color: var(--royal); font-weight: 700; }\r\n .plusbox > p { color: var(--muted); font-size: 12.8px; margin: 0 0 15px; max-width: 70ch; }\r\n .plusbox .note { font-size: 12px; color: var(--muted); margin-top: 14px; display: block; }\r\n\r\n .rules { display: grid; grid-template-columns: repeat(auto-fit, minmax(268px, 1fr)); gap: 12px; margin: 16px 0 10px; }\r\n .rule { border: 1.5px solid var(--border); border-radius: 9px; padding: 16px 17px; background: #fff; }\r\n .rule .para { font-size: 11px; color: var(--amber); letter-spacing: .09em; font-weight: 700; }\r\n .rule h4 { font-size: 14.5px; margin: 6px 0; color: var(--royal); font-weight: 700; }\r\n .rule p { margin: 0; font-size: 12.8px; color: var(--muted); line-height: 1.62; }\r\n\r\n \/* \u2550\u2550 EXPLORER \u2550\u2550 *\/\r\n .ex-bar { display: flex; gap: 9px; flex-wrap: wrap; align-items: center; padding: 12px 14px;\r\n background: var(--pale); border: 1.5px solid #B7C4E8; border-radius: 8px; margin: 18px 0 18px; }\r\n #exq { flex: 1 1 230px; min-width: 0; font-family: var(--serif); font-size: 13.5px; padding: 9px 13px;\r\n border: 1.5px solid var(--border); border-radius: 5px; background: #fff; color: var(--text); }\r\n #exq:focus { outline: none; border-color: var(--royal); box-shadow: 0 0 0 3px rgba(20,48,126,.13); }\r\n .btn.jump { background: var(--royal); color: #fff; border-color: var(--royal); }\r\n .btn.jump:hover { background: var(--ink); color: #fff; }\r\n .ex-count { margin-left: auto; font-size: 12px; color: var(--faint); white-space: nowrap; }\r\n\r\n \/* \u2014 every node row is a 4-column grid: marker | chip | title | count \u2014 *\/\r\n .ex > summary {\r\n display: grid;\r\n grid-template-columns: 14px max-content minmax(0, 1fr) max-content;\r\n gap: 4px 11px;\r\n align-items: start;\r\n cursor: pointer;\r\n list-style: none;\r\n padding: 11px 14px;\r\n }\r\n .ex > summary::-webkit-details-marker { display: none; }\r\n .ex > summary::marker { content: \"\"; }\r\n .ex > summary::before { content: \"+\"; font-weight: 700; color: var(--royal); font-size: 15px; line-height: 1.35; text-align: center; }\r\n .ex[open] > summary::before { content: \"\u2013\"; }\r\n .ex > summary:focus-visible { outline: 2px solid var(--royal); outline-offset: -2px; }\r\n\r\n .ex > summary > .chip { font-size: 9px; letter-spacing: .14em; text-transform: uppercase; font-weight: 700;\r\n border: 1px solid var(--border); border-radius: 3px; padding: 2px 7px; color: var(--muted);\r\n background: #fff; margin-top: 2px; white-space: nowrap; }\r\n .ex > summary > .tt { font-weight: 700; line-height: 1.42; min-width: 0; font-size: 13.8px; color: var(--ink); }\r\n .ex > summary > .tt .nt { display: block; font-weight: 400; font-size: 11.5px; color: var(--muted); margin-top: 4px; line-height: 1.55; }\r\n .ex > summary > .mt { font-size: 11px; color: var(--faint); margin-top: 4px; white-space: nowrap; }\r\n\r\n .ex .in { position: relative; padding: 4px 12px 11px 34px; }\r\n .ex .in::before { content: \"\"; position: absolute; left: 16px; top: 4px; bottom: 10px; width: 1px; background: var(--border); }\r\n\r\n \/* \u2014 Part level \u2014 *\/\r\n .ex.part { background: #fff; border-radius: 8px; overflow: hidden; margin-bottom: 15px;\r\n border-left: 5px solid var(--c); box-shadow: 0 1px 0 rgba(14,27,66,.05), 0 9px 24px -18px rgba(14,27,66,.5); }\r\n .ex.part > summary { background: var(--royal); border-bottom: 3px solid var(--gold); padding: 15px 16px 14px; }\r\n .ex.part > summary::before { color: var(--gold); }\r\n .ex.part > summary > .chip { border-color: var(--gold); color: #fff; background: transparent; }\r\n .ex.part > summary > .tt { font-size: 17px; color: #fff; }\r\n .ex.part > summary > .tt .nt { color: #C6D3F0; }\r\n .ex.part > summary > .mt { color: #E8CE87; }\r\n .ex.part > .in { padding: 14px 16px 16px; }\r\n .ex.part > .in::before { display: none; }\r\n\r\n \/* \u2014 nested levels \u2014 *\/\r\n .ex.nd { background: #fff; border: 1px solid var(--border); border-radius: 6px; margin-bottom: 8px; }\r\n .ex.nd[data-k=\"Division\"] > summary { background: var(--pale); }\r\n .ex.nd[data-k=\"Division\"] > summary > .tt { font-size: 15.5px; color: var(--royal); }\r\n .ex.nd[data-k=\"Section\"] { border-left: 4px solid var(--c); }\r\n .ex.nd[data-k=\"Section\"] > summary { background: #FAFCFF; }\r\n .ex.nd[data-k=\"Section\"] > summary > .tt { font-size: 14.5px; color: var(--royal); }\r\n .ex.nd[data-k=\"Sector\"] > summary { background: #FBFCFE; }\r\n .ex.nd[data-k=\"Sector\"] > summary > .tt { font-size: 13.8px; color: var(--ink); }\r\n .ex.nd[data-k=\"Sub-sector\"] > summary > .tt { font-size: 13.2px; font-weight: 400; color: var(--text); }\r\n\r\n .ex .rng { display: inline-block; font-size: 10.5px; font-weight: 700; letter-spacing: .05em; color: var(--royal);\r\n border: 1px solid var(--c); border-radius: 3px; padding: 0 6px; margin-left: 8px; background: #fff; vertical-align: 1px; }\r\n\r\n .ex-heads { list-style: none; margin: 7px 0 3px; }\r\n .ex-heads li { display: flex; gap: 11px; align-items: baseline; padding: 5px 8px; font-size: 13px;\r\n border-left: 3px solid var(--c); border-bottom: 1px solid #EDF1F8; }\r\n .ex-heads li:last-child { border-bottom: none; }\r\n .ex-heads li:hover { background: #F7F9FE; }\r\n .ex-heads code { font-family: var(--serif); font-weight: 700; font-size: 13.5px; color: var(--royal); flex: 0 0 44px; letter-spacing: .05em; }\r\n .ex-hidden { display: none !important; }\r\n .ex-none { padding: 24px; text-align: center; color: var(--muted); font-size: 13px;\r\n border: 1.5px dashed var(--border); border-radius: 8px; }\r\n\r\n @media (max-width: 760px) {\r\n .ex > summary { grid-template-columns: 14px minmax(0, 1fr); }\r\n .ex > summary > .chip { grid-column: 2; justify-self: start; }\r\n .ex > summary > .tt { grid-column: 2; }\r\n .ex > summary > .mt { grid-column: 2; margin-top: 2px; }\r\n .exview { padding-left: 22px; padding-right: 22px; }\r\n }\r\n\r\n @media print { .searchbar, .results, .viewtabs { display: none; } .ex-bar { display: none; } .exview.hidden, .layout.hidden { display: block; } .sector.collapsed > .body { display: block; } }\r\n @media print { .sidebar { display: none; } .layout { grid-template-columns: 1fr; } .chapter-content { display: block !important; } }\r\n<\/style>\r\n<\/head>\r\n<body>\r\n\r\n<header class=\"repo-hero\">\r\n <div class=\"hero-decor\">\r\n <div class=\"hero-book hero-book-1\"><\/div>\r\n <div class=\"hero-book hero-book-2\"><\/div>\r\n <div class=\"hero-book hero-book-3\"><\/div>\r\n <div class=\"hero-book hero-book-4\"><\/div>\r\n <\/div>\r\n <div class=\"repo-hero-content\">\r\n <div class=\"repo-hero-badge\">\ud83d\udcd8 SSC ASO LDCE \u00b7 Paper 1<\/div>\r\n <h1><span>List of Major & Minor Heads of Account<\/span><\/h1>\r\n <p>Interactive notes on the classification structure of Government accounts \u2014 the three Parts, two Divisions and four Sections, all 489 major heads, the General Directions and the coding pattern.<\/p>\r\n <div class=\"slip\">Ministry of Finance \u00b7 Department of Expenditure \u00b7 Controller General of Accounts \u00b7 Correction slips up to 1106 dated 09-06-2026<\/div>\r\n <div class=\"viewtabs\">\r\n <button class=\"vt active\" data-view=\"notes\" type=\"button\">\ud83d\udcd6 Notes<\/button>\r\n <button class=\"vt\" data-view=\"explorer\" type=\"button\">\ud83c\udf33 Explorer<\/button>\r\n <\/div>\r\n <\/div>\r\n<\/header>\r\n\r\n<div class=\"crumb\">\r\n <div class=\"crumb-inner\">\r\n <a href=\"#\">Home<\/a><span class=\"sep\">\u203a<\/span>\r\n <a href=\"#\">Accounts & Finance<\/a><span class=\"sep\">\u203a<\/span>\r\n <span>LMMHA \u2014 Study Notes<\/span>\r\n <\/div>\r\n<\/div>\r\n\r\n\r\n<div class=\"searchbar\">\r\n <div class=\"sb-inner\">\r\n <input id=\"q\" type=\"search\" placeholder=\"Search all 489 major heads \u2014 by code or by name\" autocomplete=\"off\" aria-label=\"Search major heads\">\r\n <button class=\"btn\" id=\"expandAll\" type=\"button\">Expand all<\/button>\r\n <button class=\"btn\" id=\"collapseAll\" type=\"button\">Collapse all<\/button>\r\n <span class=\"sb-count\" id=\"sbCount\">489 major heads<\/span>\r\n <div class=\"results hidden\" id=\"results\"><\/div>\r\n <\/div>\r\n<\/div>\r\n\r\n<div class=\"layout\" id=\"viewNotes\">\r\n\r\n\r\n<aside class=\"sidebar\">\r\n <div class=\"toc-card\">\r\n <div class=\"toc-title\">Table of Contents<\/div>\r\n\r\n <div class=\"toc-chapter active\" data-chap=\"1\">\r\n <span class=\"chap-num\">CH 1<\/span>\r\n <span class=\"chap-name\">Structure of Government Accounts<\/span>\r\n <svg class=\"chev\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3\" stroke-linecap=\"round\"><polyline points=\"6 9 12 15 18 9\"\/><\/svg>\r\n <\/div>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub\">\r\n <li><a href=\"#c1-1\"><span class=\"sn\">1.1<\/span><span>The Three Parts<\/span><\/a><\/li>\r\n <li><a href=\"#c1-2\"><span class=\"sn\">1.2<\/span><span>Divisions and Sections<\/span><\/a><\/li>\r\n <li><a href=\"#c1-3\"><span class=\"sn\">1.3<\/span><span>The Eleven Levels<\/span><\/a><\/li>\r\n <li><a href=\"#c1-4\"><span class=\"sn\">1.4<\/span><span>Reading the First Digit<\/span><\/a><\/li>\r\n <li><a href=\"#c1-5\"><span class=\"sn\">1.5<\/span><span>The +2 Ladder<\/span><\/a><\/li>\r\n <li><a href=\"#c1-6\"><span class=\"sn\">1.6<\/span><span>Head Count at a Glance<\/span><\/a><\/li>\r\n <\/ul><\/div>\r\n\r\n <div class=\"toc-chapter collapsed\" data-chap=\"2\">\r\n <span class=\"chap-num\">CH 2<\/span>\r\n <span class=\"chap-name\">Section 1 \u2014 Receipt Heads (Revenue Account)<\/span>\r\n <svg class=\"chev\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3\" stroke-linecap=\"round\"><polyline points=\"6 9 12 15 18 9\"\/><\/svg>\r\n <\/div>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub\">\r\n <li><a href=\"#c2-a\"><span class=\"sn\">A<\/span><span>Tax Revenue<\/span><\/a><\/li>\r\n <li><a href=\"#c2-b\"><span class=\"sn\">B<\/span><span>Non-Tax Revenue<\/span><\/a><\/li>\r\n <li><a href=\"#c2-c\"><span class=\"sn\">C<\/span><span>Grants-in-Aid and Contributions<\/span><\/a><\/li>\r\n <\/ul><\/div>\r\n\r\n <div class=\"toc-chapter collapsed\" data-chap=\"3\">\r\n <span class=\"chap-num\">CH 3<\/span>\r\n <span class=\"chap-name\">Section 2 \u2014 Expenditure Heads (Revenue Account)<\/span>\r\n <svg class=\"chev\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3\" stroke-linecap=\"round\"><polyline points=\"6 9 12 15 18 9\"\/><\/svg>\r\n <\/div>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub\">\r\n <li><a href=\"#c3-a\"><span class=\"sn\">A<\/span><span>General Services<\/span><\/a><\/li>\r\n <li><a href=\"#c3-b\"><span class=\"sn\">B<\/span><span>Social Services<\/span><\/a><\/li>\r\n <li><a href=\"#c3-c\"><span class=\"sn\">C<\/span><span>Economic Services<\/span><\/a><\/li>\r\n <li><a href=\"#c3-d\"><span class=\"sn\">D<\/span><span>Grants-in-aid and Contributions<\/span><\/a><\/li>\r\n <\/ul><\/div>\r\n\r\n <div class=\"toc-chapter collapsed\" data-chap=\"4\">\r\n <span class=\"chap-num\">CH 4<\/span>\r\n <span class=\"chap-name\">Section 3 \u2014 Capital Account<\/span>\r\n <svg class=\"chev\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3\" stroke-linecap=\"round\"><polyline points=\"6 9 12 15 18 9\"\/><\/svg>\r\n <\/div>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub\">\r\n <li><a href=\"#c4-r\"><span class=\"sn\">\u2014<\/span><span>Receipt Heads (Capital Account)<\/span><\/a><\/li>\r\n <li><a href=\"#c4-a\"><span class=\"sn\">A<\/span><span>Capital Account of General Services<\/span><\/a><\/li>\r\n <li><a href=\"#c4-b\"><span class=\"sn\">B<\/span><span>Capital Account of Social Services<\/span><\/a><\/li>\r\n <li><a href=\"#c4-c\"><span class=\"sn\">C<\/span><span>Capital Account of Economic Services<\/span><\/a><\/li>\r\n <li><a href=\"#c4-d\"><span class=\"sn\">D<\/span><span>Grants-in-aid and Contributions<\/span><\/a><\/li>\r\n <\/ul><\/div>\r\n\r\n <div class=\"toc-chapter collapsed\" data-chap=\"5\">\r\n <span class=\"chap-num\">CH 5<\/span>\r\n <span class=\"chap-name\">Section 4 \u2014 Public Debt, Loans & Advances<\/span>\r\n <svg class=\"chev\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3\" stroke-linecap=\"round\"><polyline points=\"6 9 12 15 18 9\"\/><\/svg>\r\n <\/div>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub\">\r\n <li><a href=\"#c5-e\"><span class=\"sn\">E<\/span><span>Public Debt<\/span><\/a><\/li>\r\n <li><a href=\"#c5-f\"><span class=\"sn\">F<\/span><span>Loans and Advances<\/span><\/a><\/li>\r\n <li><a href=\"#c5-g\"><span class=\"sn\">G<\/span><span>Inter-State Settlement<\/span><\/a><\/li>\r\n <li><a href=\"#c5-h\"><span class=\"sn\">H<\/span><span>Transfer to Contingency Fund<\/span><\/a><\/li>\r\n <\/ul><\/div>\r\n\r\n <div class=\"toc-chapter collapsed\" data-chap=\"6\">\r\n <span class=\"chap-num\">CH 6<\/span>\r\n <span class=\"chap-name\">Parts II & III \u2014 Contingency Fund and Public Account<\/span>\r\n <svg class=\"chev\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3\" stroke-linecap=\"round\"><polyline points=\"6 9 12 15 18 9\"\/><\/svg>\r\n <\/div>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub\">\r\n <li><a href=\"#c6-cf\"><span class=\"sn\">II<\/span><span>Contingency Fund<\/span><\/a><\/li>\r\n <li><a href=\"#c6-i\"><span class=\"sn\">I<\/span><span>Small Savings, Provident Funds etc.<\/span><\/a><\/li>\r\n <li><a href=\"#c6-j\"><span class=\"sn\">J<\/span><span>Reserve Funds<\/span><\/a><\/li>\r\n <li><a href=\"#c6-k\"><span class=\"sn\">K<\/span><span>Deposits and Advances<\/span><\/a><\/li>\r\n <li><a href=\"#c6-l\"><span class=\"sn\">L<\/span><span>Suspense and Miscellaneous<\/span><\/a><\/li>\r\n <li><a href=\"#c6-m\"><span class=\"sn\">M<\/span><span>Remittances<\/span><\/a><\/li>\r\n <li><a href=\"#c6-n\"><span class=\"sn\">N<\/span><span>Cash Balance<\/span><\/a><\/li>\r\n <\/ul><\/div>\r\n\r\n <div class=\"toc-chapter collapsed\" data-chap=\"7\">\r\n <span class=\"chap-num\">CH 7<\/span>\r\n <span class=\"chap-name\">General Directions 1 \u2013 4<\/span>\r\n <svg class=\"chev\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3\" stroke-linecap=\"round\"><polyline points=\"6 9 12 15 18 9\"\/><\/svg>\r\n <\/div>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub\">\r\n <li><a href=\"#d1\"><span class=\"sn\">1<\/span><span>General<\/span><\/a><\/li>\r\n <li><a href=\"#d2\"><span class=\"sn\">2<\/span><span>Receipt Heads<\/span><\/a><\/li>\r\n <li><a href=\"#d3\"><span class=\"sn\">3<\/span><span>Expenditure Heads (Revenue Account)<\/span><\/a><\/li>\r\n <li><a href=\"#d4\"><span class=\"sn\">4<\/span><span>Expenditure Heads (Capital Account)<\/span><\/a><\/li>\r\n <\/ul><\/div>\r\n\r\n <div class=\"toc-chapter collapsed\" data-chap=\"8\">\r\n <span class=\"chap-num\">CH 8<\/span>\r\n <span class=\"chap-name\">General Directions 5 \u2013 7<\/span>\r\n <svg class=\"chev\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3\" stroke-linecap=\"round\"><polyline points=\"6 9 12 15 18 9\"\/><\/svg>\r\n <\/div>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub\">\r\n <li><a href=\"#d5\"><span class=\"sn\">5<\/span><span>Commercial Undertakings & Trading Schemes<\/span><\/a><\/li>\r\n <li><a href=\"#d6\"><span class=\"sn\">6<\/span><span>Loans and Advances<\/span><\/a><\/li>\r\n <li><a href=\"#d7\"><span class=\"sn\">7<\/span><span>Public Account<\/span><\/a><\/li>\r\n <\/ul><\/div>\r\n\r\n <div class=\"toc-chapter collapsed\" data-chap=\"9\">\r\n <span class=\"chap-num\">CH 9<\/span>\r\n <span class=\"chap-name\">Coding Pattern & Standard Minor Heads<\/span>\r\n <svg class=\"chev\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3\" stroke-linecap=\"round\"><polyline points=\"6 9 12 15 18 9\"\/><\/svg>\r\n <\/div>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub\">\r\n <li><a href=\"#d8-mh\"><span class=\"sn\">8.1<\/span><span>Major Head<\/span><\/a><\/li>\r\n <li><a href=\"#d8-smh\"><span class=\"sn\">8.2<\/span><span>Sub-Major Head<\/span><\/a><\/li>\r\n <li><a href=\"#d8-mih\"><span class=\"sn\">8.3<\/span><span>Minor Heads<\/span><\/a><\/li>\r\n <li><a href=\"#d8-sub\"><span class=\"sn\">8.4<\/span><span>Sub-Head and Below<\/span><\/a><\/li>\r\n <li class=\"app-li\"><a href=\"#d8-tbl\"><span class=\"sn\">List<\/span><span>Standard Minor Head Codes<\/span><\/a><\/li>\r\n <li class=\"app-li\"><a href=\"#d8-rec\"><span class=\"sn\">Recap<\/span><span>Rules Worth Memorising<\/span><\/a><\/li>\r\n <\/ul><\/div>\r\n\r\n\r\n\r\n <\/div>\r\n<\/aside>\r\n\r\n<main class=\"article\">\r\n\r\n\r\n<section class=\"chapter-content active\" data-chap=\"1\">\r\n\r\n <div class=\"chap-head\">\r\n <span class=\"chap-badge\">Chapter 1<\/span>\r\n <h2>Structure of Government Accounts<\/h2>\r\n <\/div>\r\n\r\n <div class=\"kf-grid\">\r\n <div class=\"kf-card a\">\r\n <span class=\"ico\">\ud83c\udfdb\ufe0f<\/span>\r\n <div class=\"lab\">Constitutional Containers<\/div>\r\n <div class=\"val\">3 Parts<\/div>\r\n <div class=\"sub\">Consolidated Fund \u00b7 Contingency Fund \u00b7 Public Account<\/div>\r\n <\/div>\r\n <div class=\"kf-card b\">\r\n <span class=\"ico\">\ud83d\uddc2\ufe0f<\/span>\r\n <div class=\"lab\">Inside Part I<\/div>\r\n <div class=\"val\">2 Divisions<br>4 Sections<\/div>\r\n <div class=\"sub\">Revenue Division and Capital Division<\/div>\r\n <\/div>\r\n <div class=\"kf-card c\">\r\n <span class=\"ico\">\ud83d\udd22<\/span>\r\n <div class=\"lab\">Total Major Heads<\/div>\r\n <div class=\"val\">489<\/div>\r\n <div class=\"sub\">Coded 0005 to 8999<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <p>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.<\/p>\r\n\r\n <hr class=\"divider\">\r\n\r\n \r\n <div class=\"sec-head\" id=\"c1-1\">\r\n <span class=\"sec-badge\">1.1<\/span>\r\n <h3>The Three Parts<\/h3>\r\n <\/div>\r\n\r\n <p>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.<\/p>\r\n\r\n <div class=\"figure\">\r\n <svg viewBox=\"0 0 1000 440\" role=\"img\" aria-label=\"Government accounts divide into three Parts, with Part I subdividing into two Divisions and four Sections\">\r\n <rect x=\"375\" y=\"8\" width=\"250\" height=\"38\" rx=\"4\" fill=\"#14307E\"\/>\r\n <rect x=\"375\" y=\"41\" width=\"250\" height=\"5\" rx=\"2\" fill=\"#C4900F\"\/>\r\n <text x=\"500\" y=\"32\" text-anchor=\"middle\" font-size=\"14.5\" font-weight=\"700\" fill=\"#fff\" letter-spacing=\"1\">GOVERNMENT ACCOUNTS<\/text>\r\n <path class=\"ln\" d=\"M500 46 V 66 M340 66 H 912 M340 66 V 84 M752 66 V 84 M912 66 V 84\"\/>\r\n\r\n <rect x=\"20\" y=\"84\" width=\"640\" height=\"330\" rx=\"6\" fill=\"#F8FAFE\" stroke=\"#14307E\" stroke-width=\"1.8\"\/>\r\n <rect x=\"20\" y=\"84\" width=\"640\" height=\"5\" rx=\"2\" fill=\"#14307E\"\/>\r\n <text x=\"36\" y=\"106\" font-size=\"10\" letter-spacing=\"2.5\" fill=\"#4E5B75\">PART I<\/text>\r\n <text x=\"36\" y=\"127\" font-size=\"15\" font-weight=\"700\" fill=\"#0E1B42\">Consolidated Fund of India<\/text>\r\n <text x=\"36\" y=\"143\" font-size=\"10.5\" font-style=\"italic\" fill=\"#3D4A64\">Article 266(1) \u00b7 withdrawal needs the authorisation of Parliament<\/text>\r\n <path class=\"ln\" d=\"M340 148 V 154 M185 154 H 495 M185 154 V 162 M495 154 V 162\"\/>\r\n\r\n <rect x=\"36\" y=\"162\" width=\"298\" height=\"44\" rx=\"4\" fill=\"#fff\" stroke=\"#7F8CA6\"\/>\r\n <text x=\"185\" y=\"182\" text-anchor=\"middle\" font-size=\"13.5\" font-weight=\"700\" fill=\"#0E1B42\">Revenue Division<\/text>\r\n <text x=\"185\" y=\"197\" text-anchor=\"middle\" font-size=\"10\" fill=\"#3D4A64\">Recurring income and running expenditure<\/text>\r\n <rect x=\"346\" y=\"162\" width=\"298\" height=\"44\" rx=\"4\" fill=\"#fff\" stroke=\"#7F8CA6\"\/>\r\n <text x=\"495\" y=\"182\" text-anchor=\"middle\" font-size=\"13.5\" font-weight=\"700\" fill=\"#0E1B42\">Capital Division<\/text>\r\n <text x=\"495\" y=\"197\" text-anchor=\"middle\" font-size=\"10\" fill=\"#3D4A64\">Assets, public debt, loans and advances<\/text>\r\n\r\n <path class=\"ln\" d=\"M185 206 V 218 M107 218 H 263 M107 218 V 232 M263 218 V 232\r\n M495 206 V 218 M417 218 H 573 M417 218 V 232 M573 218 V 232\"\/>\r\n\r\n <rect x=\"36\" y=\"232\" width=\"142\" height=\"160\" rx=\"4\" fill=\"#fff\" stroke=\"#14307E\" stroke-width=\"1.5\"\/>\r\n <rect x=\"36\" y=\"232\" width=\"142\" height=\"4\" fill=\"#14307E\"\/>\r\n <text x=\"50\" y=\"256\" font-size=\"9.5\" letter-spacing=\"2\" fill=\"#4E5B75\">SECTION 1<\/text>\r\n <text x=\"50\" y=\"277\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Receipt Heads<\/text>\r\n <text x=\"50\" y=\"292\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">(Revenue Account)<\/text>\r\n <text x=\"50\" y=\"331\" font-size=\"12.5\" font-weight=\"700\" fill=\"#14307E\" letter-spacing=\".5\">0005 \u2013 1606<\/text>\r\n <text x=\"50\" y=\"347\" font-size=\"9.5\" fill=\"#4E5B75\">first digit 0 or 1<\/text>\r\n <text x=\"50\" y=\"369\" font-size=\"10.5\" fill=\"#3D4A64\">3 sectors<\/text>\r\n <text x=\"50\" y=\"383\" font-size=\"10.5\" fill=\"#3D4A64\">106 major heads<\/text>\r\n\r\n <rect x=\"192\" y=\"232\" width=\"142\" height=\"160\" rx=\"4\" fill=\"#fff\" stroke=\"#2E52C8\" stroke-width=\"1.5\"\/>\r\n <rect x=\"192\" y=\"232\" width=\"142\" height=\"4\" fill=\"#2E52C8\"\/>\r\n <text x=\"206\" y=\"256\" font-size=\"9.5\" letter-spacing=\"2\" fill=\"#4E5B75\">SECTION 2<\/text>\r\n <text x=\"206\" y=\"277\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Expenditure Heads<\/text>\r\n <text x=\"206\" y=\"292\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">(Revenue Account)<\/text>\r\n <text x=\"206\" y=\"331\" font-size=\"12.5\" font-weight=\"700\" fill=\"#2E52C8\" letter-spacing=\".5\">2011 \u2013 3606<\/text>\r\n <text x=\"206\" y=\"347\" font-size=\"9.5\" fill=\"#4E5B75\">first digit 2 or 3<\/text>\r\n <text x=\"206\" y=\"369\" font-size=\"10.5\" fill=\"#3D4A64\">4 sectors<\/text>\r\n <text x=\"206\" y=\"383\" font-size=\"10.5\" fill=\"#3D4A64\">136 major heads<\/text>\r\n\r\n <rect x=\"346\" y=\"232\" width=\"142\" height=\"160\" rx=\"4\" fill=\"#fff\" stroke=\"#8A6209\" stroke-width=\"1.5\"\/>\r\n <rect x=\"346\" y=\"232\" width=\"142\" height=\"4\" fill=\"#8A6209\"\/>\r\n <text x=\"360\" y=\"256\" font-size=\"9.5\" letter-spacing=\"2\" fill=\"#4E5B75\">SECTION 3<\/text>\r\n <text x=\"360\" y=\"277\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Receipt and<\/text>\r\n <text x=\"360\" y=\"292\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Expenditure Heads<\/text>\r\n <text x=\"360\" y=\"307\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">(Capital Account)<\/text>\r\n <text x=\"360\" y=\"331\" font-size=\"12.5\" font-weight=\"700\" fill=\"#8A6209\" letter-spacing=\".5\">4000 \u2013 5475<\/text>\r\n <text x=\"360\" y=\"347\" font-size=\"9.5\" fill=\"#4E5B75\">first digit 4 or 5<\/text>\r\n <text x=\"360\" y=\"369\" font-size=\"10.5\" fill=\"#3D4A64\">5 sectors<\/text>\r\n <text x=\"360\" y=\"383\" font-size=\"10.5\" fill=\"#3D4A64\">84 major heads<\/text>\r\n\r\n <rect x=\"502\" y=\"232\" width=\"142\" height=\"160\" rx=\"4\" fill=\"#fff\" stroke=\"#C4900F\" stroke-width=\"1.5\"\/>\r\n <rect x=\"502\" y=\"232\" width=\"142\" height=\"4\" fill=\"#C4900F\"\/>\r\n <text x=\"516\" y=\"256\" font-size=\"9.5\" letter-spacing=\"2\" fill=\"#4E5B75\">SECTION 4<\/text>\r\n <text x=\"516\" y=\"277\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Public Debt,<\/text>\r\n <text x=\"516\" y=\"292\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Loans and<\/text>\r\n <text x=\"516\" y=\"307\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Advances<\/text>\r\n <text x=\"516\" y=\"331\" font-size=\"12.5\" font-weight=\"700\" fill=\"#C4900F\" letter-spacing=\".5\">6001 \u2013 7999<\/text>\r\n <text x=\"516\" y=\"347\" font-size=\"9.5\" fill=\"#4E5B75\">first digit 6 or 7<\/text>\r\n <text x=\"516\" y=\"369\" font-size=\"10.5\" fill=\"#3D4A64\">4 sectors<\/text>\r\n <text x=\"516\" y=\"383\" font-size=\"10.5\" fill=\"#3D4A64\">80 major heads<\/text>\r\n\r\n <rect x=\"680\" y=\"84\" width=\"145\" height=\"330\" rx=\"6\" fill=\"#fff\" stroke=\"#C4900F\" stroke-width=\"1.8\"\/>\r\n <rect x=\"680\" y=\"84\" width=\"145\" height=\"5\" rx=\"2\" fill=\"#C4900F\"\/>\r\n <text x=\"696\" y=\"106\" font-size=\"10\" letter-spacing=\"2.5\" fill=\"#4E5B75\">PART II<\/text>\r\n <text x=\"696\" y=\"126\" font-size=\"13\" font-weight=\"700\" fill=\"#0E1B42\">Contingency<\/text>\r\n <text x=\"696\" y=\"142\" font-size=\"13\" font-weight=\"700\" fill=\"#0E1B42\">Fund of India<\/text>\r\n <text x=\"696\" y=\"159\" font-size=\"10\" font-style=\"italic\" fill=\"#3D4A64\">Article 267<\/text>\r\n <text x=\"696\" y=\"186\" font-size=\"10.5\" fill=\"#2B3750\">An imprest at the<\/text>\r\n <text x=\"696\" y=\"201\" font-size=\"10.5\" fill=\"#2B3750\">disposal of the<\/text>\r\n <text x=\"696\" y=\"216\" font-size=\"10.5\" fill=\"#2B3750\">President for<\/text>\r\n <text x=\"696\" y=\"231\" font-size=\"10.5\" fill=\"#2B3750\">unforeseen<\/text>\r\n <text x=\"696\" y=\"246\" font-size=\"10.5\" fill=\"#2B3750\">expenditure.<\/text>\r\n <text x=\"696\" y=\"277\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">No Division or<\/text>\r\n <text x=\"696\" y=\"291\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">Section layer.<\/text>\r\n <text x=\"696\" y=\"336\" font-size=\"21\" font-weight=\"700\" fill=\"#C4900F\" letter-spacing=\"1\">8000<\/text>\r\n <text x=\"696\" y=\"356\" font-size=\"10.5\" fill=\"#3D4A64\">One major head<\/text>\r\n\r\n <rect x=\"845\" y=\"84\" width=\"135\" height=\"330\" rx=\"6\" fill=\"#fff\" stroke=\"#0E1B42\" stroke-width=\"1.8\"\/>\r\n <rect x=\"845\" y=\"84\" width=\"135\" height=\"5\" rx=\"2\" fill=\"#0E1B42\"\/>\r\n <text x=\"861\" y=\"106\" font-size=\"10\" letter-spacing=\"2.5\" fill=\"#4E5B75\">PART III<\/text>\r\n <text x=\"861\" y=\"126\" font-size=\"13\" font-weight=\"700\" fill=\"#0E1B42\">Public Account<\/text>\r\n <text x=\"861\" y=\"142\" font-size=\"13\" font-weight=\"700\" fill=\"#0E1B42\">of India<\/text>\r\n <text x=\"861\" y=\"159\" font-size=\"10\" font-style=\"italic\" fill=\"#3D4A64\">Article 266(2)<\/text>\r\n <text x=\"861\" y=\"186\" font-size=\"10.5\" fill=\"#2B3750\">Money where<\/text>\r\n <text x=\"861\" y=\"201\" font-size=\"10.5\" fill=\"#2B3750\">government acts<\/text>\r\n <text x=\"861\" y=\"216\" font-size=\"10.5\" fill=\"#2B3750\">as banker or<\/text>\r\n <text x=\"861\" y=\"231\" font-size=\"10.5\" fill=\"#2B3750\">trustee \u2014 not its<\/text>\r\n <text x=\"861\" y=\"246\" font-size=\"10.5\" fill=\"#2B3750\">own money.<\/text>\r\n <text x=\"861\" y=\"277\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">No Division or<\/text>\r\n <text x=\"861\" y=\"291\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">Section layer \u2014<\/text>\r\n <text x=\"861\" y=\"305\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">sectors I to N sit<\/text>\r\n <text x=\"861\" y=\"319\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">under the Part.<\/text>\r\n <text x=\"861\" y=\"352\" font-size=\"13\" font-weight=\"700\" fill=\"#0E1B42\" letter-spacing=\".5\">8001 \u2013 8999<\/text>\r\n <text x=\"861\" y=\"370\" font-size=\"10.5\" fill=\"#3D4A64\">6 sectors<\/text>\r\n <text x=\"861\" y=\"384\" font-size=\"10.5\" fill=\"#3D4A64\">82 major heads<\/text>\r\n <\/svg>\r\n <p class=\"figcap\">The Division and Section layers exist only inside Part I. Parts II and III skip straight from the Part to their sectors \u2014 which is why the Contingency Fund is a single head and the Public Account jumps directly to sectors I to N.<\/p>\r\n <\/div>\r\n\r\n <table class=\"tbl\">\r\n <thead><tr><th>Part<\/th><th>Fund<\/th><th>Article<\/th><th>What it holds<\/th><th>Codes<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr>\r\n <td>Part I<\/td>\r\n <td>Consolidated Fund of India<\/td>\r\n <td class=\"ref\">266(1)<\/td>\r\n <td>All revenues, all loans raised, and money received in repayment of loans. Withdrawal needs the authorisation of Parliament.<\/td>\r\n <td class=\"ref\">0005 \u2013 7999<\/td>\r\n <\/tr>\r\n <tr>\r\n <td>Part II<\/td>\r\n <td>Contingency Fund of India<\/td>\r\n <td class=\"ref\">267<\/td>\r\n <td>An imprest at the disposal of the President for unforeseen expenditure, recouped afterwards from the Consolidated Fund.<\/td>\r\n <td class=\"ref\">8000<\/td>\r\n <\/tr>\r\n <tr>\r\n <td>Part III<\/td>\r\n <td>Public Account of India<\/td>\r\n <td class=\"ref\">266(2)<\/td>\r\n <td>Money where Government acts as banker or trustee \u2014 not its own money. No parliamentary appropriation is required.<\/td>\r\n <td class=\"ref\">8001 \u2013 8999<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <hr class=\"divider\">\r\n\r\n \r\n <div class=\"sec-head\" id=\"c1-2\">\r\n <span class=\"sec-badge\">1.2<\/span>\r\n <h3>Divisions and Sections<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"ilist\">\r\n <li><span class=\"ic\">i.<\/span><span>Part I alone is split into two <strong>Divisions<\/strong>. The <strong>Revenue Division<\/strong> holds recurring income and running expenditure; the <strong>Capital Division<\/strong> holds asset creation, borrowings and lending.<\/span><\/li>\r\n <li><span class=\"ic\">ii.<\/span><span>Each Division is split into two <strong>Sections<\/strong> \u2014 one broadly for money coming in and one for money going out. This gives the four Sections of Part I.<\/span><\/li>\r\n <li><span class=\"ic\">iii.<\/span><span>Because the Section is settled before the code is allotted, the <strong>first digit of any major head announces its Section<\/strong>, and therefore its Division and Part.<\/span><\/li>\r\n <li><span class=\"ic\">iv.<\/span><span><strong>4000 \u2014 Miscellaneous Capital Receipts<\/strong> 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.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"callout deep\">\r\n <div class=\"co-label\">Key Point<\/div>\r\n Parts II and III have no Division or Section layer at all. Their sectors \u2014 a single unnamed grouping in Part II, and sectors I to N in Part III \u2014 sit directly under the Part.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n \r\n <div class=\"sec-head\" id=\"c1-3\">\r\n <span class=\"sec-badge\">1.3<\/span>\r\n <h3>The Eleven Levels \u2014 One Worked Example<\/h3>\r\n <\/div>\r\n\r\n <p>Part, Division, Section, Sector, Sub-sector, and then the six coded heads. Each is a narrower answer to the question \u201cwhere does this rupee belong?\u201d. The right-hand column below follows a single transaction all the way down.<\/p>\r\n\r\n <div class=\"ladder\">\r\n <div class=\"lad-hd\"><div>Level<\/div><div>What it decides<\/div><div>Worked example<\/div><\/div>\r\n\r\n <div class=\"band s\">Structural levels \u2014 they organise the list, but carry no code of their own<\/div>\r\n\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Part<\/b><em>Three of them<\/em><\/div>\r\n <div class=\"ask\">Which constitutional fund does the money belong to?<\/div>\r\n <div class=\"eg\">Part I \u2014 Consolidated Fund of India<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Division<\/b><em>Only inside Part I<\/em><\/div>\r\n <div class=\"ask\">Is it revenue in nature, or capital?<\/div>\r\n <div class=\"eg\">Revenue Division<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Section<\/b><em>Four in Part I<\/em><\/div>\r\n <div class=\"ask\">Is money coming in, or going out?<\/div>\r\n <div class=\"eg\">Section 2 \u2014 Expenditure Heads (Revenue Account)<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Sector<\/b><em>A, B, C, D\u2026<\/em><\/div>\r\n <div class=\"ask\">Which broad field of government activity?<\/div>\r\n <div class=\"eg\">C \u2014 Economic Services<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Sub-sector<\/b><em>(a), (b), (c)\u2026<\/em><\/div>\r\n <div class=\"ask\">Which grouping within that field?<\/div>\r\n <div class=\"eg\">(a) Agriculture and Allied Activities<\/div>\r\n <\/div>\r\n\r\n <div class=\"band c\">Coded levels \u2014 prescribed centrally in this list<\/div>\r\n\r\n <div class=\"lvl mus\">\r\n <div class=\"nm\"><b>Major Head<\/b><em>4 digits<\/em><\/div>\r\n <div class=\"ask\">The <em>function<\/em> of government. This is what the list is a list of.<\/div>\r\n <div class=\"eg\"><code>2401<\/code>Crop Husbandry<\/div>\r\n <\/div>\r\n <div class=\"lvl mus\">\r\n <div class=\"nm\"><b>Sub-Major Head<\/b><em>2 digits<\/em><\/div>\r\n <div class=\"ask\">The sub-function. Coded 00 where none exists; \u201cGeneral\u201d is always 80.<\/div>\r\n <div class=\"eg\"><code>00<\/code>None exists here<\/div>\r\n <\/div>\r\n <div class=\"lvl mus\">\r\n <div class=\"nm\"><b>Minor Head<\/b><em>3 digits<\/em><\/div>\r\n <div class=\"ask\">The <em>programme<\/em>. 001 is always Direction and Administration; 800 always Other Expenditure.<\/div>\r\n <div class=\"eg\"><code>001<\/code>Direction and Administration<\/div>\r\n <\/div>\r\n\r\n <div class=\"band l\">Local levels \u2014 opened by the ministry or state government to suit its own schemes<\/div>\r\n\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Sub-Head<\/b><em>2 digits<\/em><\/div>\r\n <div class=\"ask\">The <em>scheme<\/em>. Not to be multiplied unnecessarily, says Direction 1.1.<\/div>\r\n <div class=\"eg\"><code>01<\/code>The scheme under that programme<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Detailed Head<\/b><em>2 digits<\/em><\/div>\r\n <div class=\"ask\">The sub-scheme or activity within the scheme.<\/div>\r\n <div class=\"eg\"><code>00<\/code>No sub-scheme<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Object Head<\/b><em>2 digits<\/em><\/div>\r\n <div class=\"ask\">The <em>object of expenditure<\/em> \u2014 what the money is actually spent on.<\/div>\r\n <div class=\"eg\"><code>01<\/code>Salaries<\/div>\r\n <\/div>\r\n\r\n <div class=\"chainbar\" id=\"chain\">\r\n <button class=\"seg-btn\" data-i=\"0\" type=\"button\">2401<\/button><i>\u2013<\/i><button class=\"seg-btn\" data-i=\"1\" type=\"button\">00<\/button><i>\u2013<\/i><button class=\"seg-btn\" data-i=\"2\" type=\"button\">001<\/button><i>\u2013<\/i><button class=\"seg-btn\" data-i=\"3\" type=\"button\">01<\/button><i>\u2013<\/i><button class=\"seg-btn\" data-i=\"4\" type=\"button\">00<\/button><i>\u2013<\/i><button class=\"seg-btn\" data-i=\"5\" type=\"button\">01<\/button>\r\n <em>Salaries of the directorate running crop husbandry programmes \u2014 tap a segment<\/em>\r\n <\/div>\r\n <div class=\"chain-out\" id=\"chainOut\"><\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n \r\n <div class=\"sec-head\" id=\"c1-4\">\r\n <span class=\"sec-badge\">1.4<\/span>\r\n <h3>Reading the First Digit<\/h3>\r\n <\/div>\r\n\r\n <p>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.<\/p>\r\n\r\n <div class=\"keygrid\">\r\n <div class=\"keycard\" style=\"--c:#14307E\"><div class=\"d\">0 \/ 1<\/div><div class=\"n\">Section 1 \u2014 Revenue receipts<\/div><div class=\"x\">Tax revenue, non-tax revenue, grants-in-aid received.<\/div><\/div>\r\n <div class=\"keycard\" style=\"--c:#2E52C8\"><div class=\"d\">2 \/ 3<\/div><div class=\"n\">Section 2 \u2014 Revenue expenditure<\/div><div class=\"x\">Salaries, maintenance, grants given.<\/div><\/div>\r\n <div class=\"keycard\" style=\"--c:#8A6209\"><div class=\"d\">4 \/ 5<\/div><div class=\"n\">Section 3 \u2014 Capital account<\/div><div class=\"x\">Asset creation and investments. 4000 alone is receipts.<\/div><\/div>\r\n <div class=\"keycard\" style=\"--c:#C4900F\"><div class=\"d\">6 \/ 7<\/div><div class=\"n\">Section 4 \u2014 Debt, loans, advances<\/div><div class=\"x\">Borrowings by government and loans it disburses.<\/div><\/div>\r\n <div class=\"keycard\" style=\"--c:#0E1B42\"><div class=\"d\">8<\/div><div class=\"n\">Parts II and III<\/div><div class=\"x\">8000 is the Contingency Fund; 8001 onwards is the Public Account.<\/div><\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n \r\n <div class=\"sec-head\" id=\"c1-5\">\r\n <span class=\"sec-badge\">1.5<\/span>\r\n <h3>The +2 Ladder<\/h3>\r\n <\/div>\r\n\r\n <p>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 \u2014 they carry the function.<\/p>\r\n\r\n <div class=\"rungs\">\r\n <div class=\"rung\" style=\"--c:#14307E\"><code>0401<\/code><em>Receipt head for Crop Husbandry<\/em><\/div>\r\n <div class=\"rung\" style=\"--c:#2E52C8\"><code>2401<\/code><em>Revenue expenditure head for Crop Husbandry<\/em><\/div>\r\n <div class=\"rung\" style=\"--c:#8A6209\"><code>4401<\/code><em>Capital outlay on Crop Husbandry<\/em><\/div>\r\n <div class=\"rung\" style=\"--c:#C4900F\"><code>6401<\/code><em>Loans for Crop Husbandry<\/em><\/div>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"co-label\">Exceptions<\/div>\r\n The pattern is not relevant to departments that operate no capital or loan heads \u2014 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.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n \r\n <div class=\"sec-head\" id=\"c1-6\">\r\n <span class=\"sec-badge\">1.6<\/span>\r\n <h3>Head Count at a Glance<\/h3>\r\n <\/div>\r\n\r\n <table class=\"tbl\">\r\n <thead><tr><th>Where<\/th><th>Section<\/th><th>Code range<\/th><th>Sectors<\/th><th>Major heads<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Part I \u00b7 Revenue Division<\/td><td>Section 1 \u2014 Receipt Heads (Revenue Account)<\/td><td class=\"ref\">0005 \u2013 1606<\/td><td class=\"ref\">3<\/td><td class=\"ref\">106<\/td><\/tr>\r\n <tr><td>Part I \u00b7 Revenue Division<\/td><td>Section 2 \u2014 Expenditure Heads (Revenue Account)<\/td><td class=\"ref\">2011 \u2013 3606<\/td><td class=\"ref\">4<\/td><td class=\"ref\">136<\/td><\/tr>\r\n <tr><td>Part I \u00b7 Capital Division<\/td><td>Section 3 \u2014 Receipt and Expenditure Heads (Capital Account)<\/td><td class=\"ref\">4000 \u2013 5475<\/td><td class=\"ref\">5<\/td><td class=\"ref\">84<\/td><\/tr>\r\n <tr><td>Part I \u00b7 Capital Division<\/td><td>Section 4 \u2014 Public Debt, Loans and Advances<\/td><td class=\"ref\">6001 \u2013 7999<\/td><td class=\"ref\">4<\/td><td class=\"ref\">80<\/td><\/tr>\r\n <tr><td>Part II<\/td><td>Contingency Fund<\/td><td class=\"ref\">8000<\/td><td class=\"ref\">1<\/td><td class=\"ref\">1<\/td><\/tr>\r\n <tr><td>Part III<\/td><td>Public Account \u2014 sectors I to N<\/td><td class=\"ref\">8001 \u2013 8999<\/td><td class=\"ref\">6<\/td><td class=\"ref\">82<\/td><\/tr>\r\n <tr style=\"background:var(--pale)\"><td><strong>Total<\/strong><\/td><td colspan=\"3\"><\/td><td class=\"ref\"><strong>489<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n<\/section>\r\n\r\n\r\n<section class=\"chapter-content\" data-chap=\"2\">\r\n\r\n <div class=\"chap-head\">\r\n <span class=\"chap-badge\">Chapter 2<\/span>\r\n <h2>Section 1 \u2014 Receipt Heads (Revenue Account)<\/h2>\r\n <\/div>\r\n\r\n <div class=\"kf-grid\">\r\n <div class=\"kf-card a\"><span class=\"ico\">\ud83d\udcb0<\/span><div class=\"lab\">Position<\/div><div class=\"val\" style=\"font-size:14px\">Part I \u00b7 Revenue Division<\/div><div class=\"sub\">Everything the Government earns<\/div><\/div>\r\n <div class=\"kf-card b\"><span class=\"ico\">\ud83d\udd22<\/span><div class=\"lab\">Code range<\/div><div class=\"val\">0005 \u2013 1606<\/div><div class=\"sub\">First digit 0 or 1<\/div><\/div>\r\n <div class=\"kf-card c\"><span class=\"ico\">\ud83d\udcca<\/span><div class=\"lab\">Contents<\/div><div class=\"val\">3 sectors<br>106 heads<\/div><div class=\"sub\">Tax \u00b7 Non-Tax \u00b7 Grants-in-Aid<\/div><\/div>\r\n <\/div>\r\n\r\n <p>Section 1 records revenue coming in. It is organised into three sectors \u2014 <strong>A. Tax Revenue<\/strong>, <strong>B. Non-Tax Revenue<\/strong> and <strong>C. Grants-in-Aid and Contributions<\/strong> \u2014 with sub-sectors beneath the first two.<\/p>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c2-a\"><span class=\"sec-badge\">Sector A<\/span><h3>Tax Revenue<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#14307E\">\r\n <div class=\"st\"><span>A. Tax Revenue<\/span><span class=\"cnt\">4 sub-sectors \u00b7 28 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) Goods and Services Tax<\/div>\r\n <ul class=\"heads\">\r\n <li><code>0005<\/code><span>Central Goods and Services Tax (CGST)<\/span><\/li>\r\n <li><code>0006<\/code><span>State Goods and Services Tax (SGST)<\/span><\/li>\r\n <li><code>0007<\/code><span>Union Territory Goods and Services Tax (UTGST)<\/span><\/li>\r\n <li><code>0008<\/code><span>Integrated Goods and Services Tax (IGST)<\/span><\/li>\r\n <li><code>0009<\/code><span>Goods and Services Tax Compensation Cess<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b) Taxes on Income and Expenditure<\/div>\r\n <ul class=\"heads\">\r\n <li><code>0020<\/code><span>Corporate Tax<\/span><\/li>\r\n <li><code>0021<\/code><span>Non-Corporate Tax<\/span><\/li>\r\n <li><code>0022<\/code><span>Taxes on Agricultural Income<\/span><\/li>\r\n <li><code>0023<\/code><span>Hotel Receipts Tax<\/span><\/li>\r\n <li><code>0024<\/code><span>Interest Tax<\/span><\/li>\r\n <li><code>0026<\/code><span>Fringe Benefit Tax<\/span><\/li>\r\n <li><code>0028<\/code><span>Other Taxes on Income and Expenditure<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c) Taxes on Property, Capital and other transactions<\/div>\r\n <ul class=\"heads\">\r\n <li><code>0029<\/code><span>Land Revenue<\/span><\/li>\r\n <li><code>0030<\/code><span>Stamps and Registration Fees<\/span><\/li>\r\n <li><code>0031<\/code><span>Miscellaneous Tax Receipts<\/span><\/li>\r\n <li><code>0032<\/code><span>Taxes on Wealth<\/span><\/li>\r\n <li><code>0034<\/code><span>Securities Transaction Tax<\/span><\/li>\r\n <li><code>0035<\/code><span>Taxes on Immovable Property other than Agricultural Land<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(d) Taxes on Commodities and Services other than Goods and Services Tax<\/div>\r\n <ul class=\"heads\">\r\n <li><code>0036<\/code><span>Commodities Transaction Tax<\/span><\/li>\r\n <li><code>0037<\/code><span>Customs<\/span><\/li>\r\n <li><code>0038<\/code><span>Union Excise Duties<\/span><\/li>\r\n <li><code>0039<\/code><span>State Excise<\/span><\/li>\r\n <li><code>0040<\/code><span>Taxes on Sales, Trade etc.<\/span><\/li>\r\n <li><code>0041<\/code><span>Taxes on Vehicles<\/span><\/li>\r\n <li><code>0042<\/code><span>Taxes on Goods and Passengers<\/span><\/li>\r\n <li><code>0043<\/code><span>Taxes and Duties on Electricity<\/span><\/li>\r\n <li><code>0044<\/code><span>Service Tax<\/span><\/li>\r\n <li><code>0045<\/code><span>Other Taxes and Duties on Commodities and Services<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout\">\r\n <div class=\"co-label\">Direction 2.2 \u2014 Refunds under Tax Revenue<\/div>\r\n Under Sector A, <code class=\"chip\">Deduct-Refunds<\/code> must be opened as a distinct <strong>sub-head<\/strong> below the appropriate minor head \u2014 not as a minor head \u2014 so that the net collection of each tax or duty is readily ascertainable from the accounts. See also the note below major head <strong>0037 Customs<\/strong> for the accountal of Deduct-Refunds and Deduct-Drawbacks.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c2-b\"><span class=\"sec-badge\">Sector B<\/span><h3>Non-Tax Revenue<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#14307E\">\r\n <div class=\"st\"><span>B. Non-Tax Revenue<\/span><span class=\"cnt\">5 sub-sectors \u00b7 75 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) Fiscal Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>0046<\/code><span>Currency, Coinage and Mint<\/span><\/li>\r\n <li><code>0047<\/code><span>Other Fiscal Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b) Interest Receipts, Dividends and Profits<\/div>\r\n <ul class=\"heads\">\r\n <li><code>0049<\/code><span>Interest Receipts<\/span><\/li>\r\n <li><code>0050<\/code><span>Dividends and Profits<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c)(i) Other Non-Tax Revenue \u2014 General Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>0051<\/code><span>Public Service Commission<\/span><\/li>\r\n <li><code>0055<\/code><span>Police<\/span><\/li>\r\n <li><code>0056<\/code><span>Jails<\/span><\/li>\r\n <li><code>0057<\/code><span>Supplies and Disposals<\/span><\/li>\r\n <li><code>0058<\/code><span>Stationery and Printing<\/span><\/li>\r\n <li><code>0059<\/code><span>Public Works<\/span><\/li>\r\n <li><code>0070<\/code><span>Other Administrative Services<\/span><\/li>\r\n <li><code>0071<\/code><span>Contributions and Recoveries towards Pension and Other Retirement benefits<\/span><\/li>\r\n <li><code>0075<\/code><span>Miscellaneous General Services<\/span><\/li>\r\n <li><code>0076<\/code><span>Defence Services \u2014 Army<\/span><\/li>\r\n <li><code>0077<\/code><span>Defence Services \u2014 Navy<\/span><\/li>\r\n <li><code>0078<\/code><span>Defence Services \u2014 Air Force<\/span><\/li>\r\n <li><code>0079<\/code><span>Defence Services \u2014 Coordination and Services (Directorate of Ordnance)<\/span><\/li>\r\n <li><code>0080<\/code><span>Defence Services \u2014 Research and Development<\/span><\/li>\r\n <li><code>0081<\/code><span>Defence Services \u2014 HQ IDS and Joint Staff<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c)(ii) Other Non-Tax Revenue \u2014 Social Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>0202<\/code><span>Education, Sports, Art and Culture<\/span><\/li>\r\n <li><code>0210<\/code><span>Medical and Public Health<\/span><\/li>\r\n <li><code>0211<\/code><span>Family Welfare<\/span><\/li>\r\n <li><code>0215<\/code><span>Water Supply and Sanitation<\/span><\/li>\r\n <li><code>0216<\/code><span>Housing<\/span><\/li>\r\n <li><code>0217<\/code><span>Urban Development<\/span><\/li>\r\n <li><code>0220<\/code><span>Information and Publicity<\/span><\/li>\r\n <li><code>0221<\/code><span>Broadcasting<\/span><\/li>\r\n <li><code>0230<\/code><span>Labour and Employment<\/span><\/li>\r\n <li><code>0235<\/code><span>Social Security and Welfare<\/span><\/li>\r\n <li><code>0250<\/code><span>Other Social Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c)(iii) Other Non-Tax Revenue \u2014 Economic Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>0401<\/code><span>Crop Husbandry<\/span><\/li>\r\n <li><code>0403<\/code><span>Animal Husbandry<\/span><\/li>\r\n <li><code>0404<\/code><span>Dairy Development<\/span><\/li>\r\n <li><code>0405<\/code><span>Fisheries<\/span><\/li>\r\n <li><code>0406<\/code><span>Forestry and Wild Life<\/span><\/li>\r\n <li><code>0407<\/code><span>Plantations<\/span><\/li>\r\n <li><code>0408<\/code><span>Food Storage and Warehousing<\/span><\/li>\r\n <li><code>0415<\/code><span>Agricultural Research and Education<\/span><\/li>\r\n <li><code>0425<\/code><span>Co-operation<\/span><\/li>\r\n <li><code>0435<\/code><span>Other Agricultural Programmes<\/span><\/li>\r\n <li><code>0506<\/code><span>Land Reforms<\/span><\/li>\r\n <li><code>0515<\/code><span>Other Rural Development Programmes<\/span><\/li>\r\n <li><code>0551<\/code><span>Hill Areas<\/span><\/li>\r\n <li><code>0552<\/code><span>North Eastern Areas<\/span><\/li>\r\n <li><code>0575<\/code><span>Other Special Areas Programmes<\/span><\/li>\r\n <li><code>0700<\/code><span>Major Irrigation<\/span><\/li>\r\n <li><code>0701<\/code><span>Medium Irrigation<\/span><\/li>\r\n <li><code>0702<\/code><span>Minor Irrigation<\/span><\/li>\r\n <li><code>0801<\/code><span>Power<\/span><\/li>\r\n <li><code>0802<\/code><span>Petroleum<\/span><\/li>\r\n <li><code>0803<\/code><span>Coal and Lignite<\/span><\/li>\r\n <li><code>0810<\/code><span>Non Conventional Sources of Energy<\/span><\/li>\r\n <li><code>0851<\/code><span>Village and Small Industries<\/span><\/li>\r\n <li><code>0852<\/code><span>Industries<\/span><\/li>\r\n <li><code>0853<\/code><span>Non-ferrous Mining and Metallurgical Industries<\/span><\/li>\r\n <li><code>0875<\/code><span>Other Industries<\/span><\/li>\r\n <li><code>1001<\/code><span>Indian Railways \u2014 Miscellaneous Receipts<\/span><\/li>\r\n <li><code>1002<\/code><span>Indian Railways \u2014 Commercial Lines \u2014 Revenue Receipts<\/span><\/li>\r\n <li><code>1003<\/code><span>Indian Railways \u2014 Strategic Lines \u2014 Revenue Receipts<\/span><\/li>\r\n <li><code>1051<\/code><span>Ports and Light Houses<\/span><\/li>\r\n <li><code>1052<\/code><span>Shipping<\/span><\/li>\r\n <li><code>1053<\/code><span>Civil Aviation<\/span><\/li>\r\n <li><code>1054<\/code><span>Roads and Bridges<\/span><\/li>\r\n <li><code>1055<\/code><span>Road Transport<\/span><\/li>\r\n <li><code>1056<\/code><span>Inland Water Transport<\/span><\/li>\r\n <li><code>1075<\/code><span>Other Transport Services<\/span><\/li>\r\n <li><code>1201<\/code><span>Postal Receipts<\/span><\/li>\r\n <li><code>1225<\/code><span>Telecommunication Receipts<\/span><\/li>\r\n <li><code>1275<\/code><span>Other Communication Services<\/span><\/li>\r\n <li><code>1401<\/code><span>Atomic Energy Research<\/span><\/li>\r\n <li><code>1425<\/code><span>Other Scientific Research<\/span><\/li>\r\n <li><code>1452<\/code><span>Tourism<\/span><\/li>\r\n <li><code>1453<\/code><span>Foreign Trade and Export Promotion<\/span><\/li>\r\n <li><code>1456<\/code><span>Civil Supplies<\/span><\/li>\r\n <li><code>1475<\/code><span>Other General Economic Services<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c2-c\"><span class=\"sec-badge\">Sector C<\/span><h3>Grants-in-Aid and Contributions<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#14307E\">\r\n <div class=\"st\"><span>C. Grants-in-Aid and Contributions<\/span><span class=\"cnt\">3 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <ul class=\"heads\">\r\n <li><code>1601<\/code><span>Grants-in-aid from Central Government<\/span><\/li>\r\n <li><code>1605<\/code><span>External Grant Assistance<\/span><\/li>\r\n <li><code>1606<\/code><span>Aid Material and Equipment<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout\">\r\n <div class=\"co-label\">Direction 2.4 \u2014 New minor heads under 1601<\/div>\r\n In addition to the minor heads prescribed under <strong>1601 \u2014 Grants-in-Aid from Central Government<\/strong>, 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.\r\n <\/div>\r\n\r\n <div class=\"abox\">\r\n <span class=\"astamp\">Directions applying to Section 1<\/span>\r\n <h3>Minor heads that may be opened under receipt major heads<\/h3>\r\n <p class=\"ameta\">Directions 2.1 to 2.6 \u2014 these may be opened wherever necessary even where not specifically prescribed.<\/p>\r\n <table class=\"tbl\">\r\n <thead><tr><th>Code<\/th><th>Minor head<\/th><th>Note<\/th><th>Direction<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>501<\/td><td>Services and Service Fees<\/td><td>May be opened under receipt major or sub-major heads wherever not already provided.<\/td><td class=\"ref\">2.1<\/td><\/tr>\r\n <tr><td>900<\/td><td>Deduct-Refunds<\/td><td>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.<\/td><td class=\"ref\">2.2<\/td><\/tr>\r\n <tr><td>800<\/td><td>Other Receipts<\/td><td>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.<\/td><td class=\"ref\">2.3<\/td><\/tr>\r\n <tr><td>500<\/td><td>Receipts Awaiting Transfer to other Minor Heads (RAT)<\/td><td>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.<\/td><td class=\"ref\">2.3<\/td><\/tr>\r\n <tr><td>801<\/td><td>Interest or other earnings from Grantee on unspent balances<\/td><td>For interest or other earnings received from a grantee on unspent grant balances. The nature of receipt is classified at sub-head level.<\/td><td class=\"ref\">2.5<\/td><\/tr>\r\n <tr><td>503<\/td><td>Fines and Forfeitures<\/td><td>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.<\/td><td class=\"ref\">2.6<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n<\/section>\r\n\r\n\r\n<section class=\"chapter-content\" data-chap=\"3\">\r\n\r\n <div class=\"chap-head\">\r\n <span class=\"chap-badge\">Chapter 3<\/span>\r\n <h2>Section 2 \u2014 Expenditure Heads (Revenue Account)<\/h2>\r\n <\/div>\r\n\r\n <div class=\"kf-grid\">\r\n <div class=\"kf-card a\"><span class=\"ico\">\ud83c\udfe2<\/span><div class=\"lab\">Position<\/div><div class=\"val\" style=\"font-size:14px\">Part I \u00b7 Revenue Division<\/div><div class=\"sub\">Running expenditure of Government<\/div><\/div>\r\n <div class=\"kf-card b\"><span class=\"ico\">\ud83d\udd22<\/span><div class=\"lab\">Code range<\/div><div class=\"val\">2011 \u2013 3606<\/div><div class=\"sub\">First digit 2 or 3<\/div><\/div>\r\n <div class=\"kf-card c\"><span class=\"ico\">\ud83d\udcca<\/span><div class=\"lab\">Contents<\/div><div class=\"val\">4 sectors<br>136 heads<\/div><div class=\"sub\">The largest Section in the list<\/div><\/div>\r\n <\/div>\r\n\r\n <p>Section 2 is the mirror of Section 1 on the spending side, and the largest Section of the list. Its four sectors \u2014 General, Social, Economic Services and Grants-in-aid \u2014 recur with the same lettering and largely the same sub-sector groupings in Section 3, which makes the two worth learning together.<\/p>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c3-a\"><span class=\"sec-badge\">Sector A<\/span><h3>General Services<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#2E52C8\">\r\n <div class=\"st\"><span>A. General Services<\/span><span class=\"cnt\">9 sub-sectors \u00b7 44 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) Organs of State<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2011<\/code><span>Parliament, State\/Union Territory Legislatures<\/span><\/li>\r\n <li><code>2012<\/code><span>President, Vice-President, Governor\/Administrator of Union Territories<\/span><\/li>\r\n <li><code>2013<\/code><span>Council of Ministers<\/span><\/li>\r\n <li><code>2014<\/code><span>Administration of Justice<\/span><\/li>\r\n <li><code>2015<\/code><span>Elections<\/span><\/li>\r\n <li><code>2016<\/code><span>Audit<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b)(i) Fiscal Services \u2014 Collection of Taxes on Income and Expenditure<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2020<\/code><span>Collection of Taxes on Income and Expenditure<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b)(ii) Collection of Taxes on Property and Capital transactions<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2029<\/code><span>Land Revenue<\/span><\/li>\r\n <li><code>2030<\/code><span>Stamps and Registration<\/span><\/li>\r\n <li><code>2031<\/code><span>Collection of Taxes on Wealth, Securities Transaction Tax and Other Taxes<\/span><\/li>\r\n <li><code>2035<\/code><span>Collection of Other Taxes on Property and Capital Transactions<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b)(iii) Collection of Taxes on Commodities and Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2037<\/code><span>Customs<\/span><\/li>\r\n <li><code>2038<\/code><span>Union Excise Duties<\/span><\/li>\r\n <li><code>2039<\/code><span>State Excise<\/span><\/li>\r\n <li><code>2040<\/code><span>Taxes on Sales, Trade etc.<\/span><\/li>\r\n <li><code>2041<\/code><span>Taxes on Vehicles<\/span><\/li>\r\n <li><code>2042<\/code><span>Collection Charges under Central GST and Integrated GST<\/span><\/li>\r\n <li><code>2043<\/code><span>Collection Charges under State Goods and Services Tax<\/span><\/li>\r\n <li><code>2044<\/code><span>Collection Charges under Union Territory Goods and Services Tax<\/span><\/li>\r\n <li><code>2045<\/code><span>Other Taxes and Duties on Commodities and Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b)(iv) Other Fiscal Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2046<\/code><span>Currency, Coinage and Mint<\/span><\/li>\r\n <li><code>2047<\/code><span>Other Fiscal Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c) Interest payment and servicing of Debt<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2048<\/code><span>Appropriation for reduction or avoidance of Debt<\/span><\/li>\r\n <li><code>2049<\/code><span>Interest Payments<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(d) Administrative Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2051<\/code><span>Public Service Commission<\/span><\/li>\r\n <li><code>2052<\/code><span>Secretariat \u2014 General Services<\/span><\/li>\r\n <li><code>2053<\/code><span>District Administration<\/span><\/li>\r\n <li><code>2054<\/code><span>Treasury and Accounts Administration<\/span><\/li>\r\n <li><code>2055<\/code><span>Police<\/span><\/li>\r\n <li><code>2056<\/code><span>Jails<\/span><\/li>\r\n <li><code>2057<\/code><span>Supplies and Disposals<\/span><\/li>\r\n <li><code>2058<\/code><span>Stationery and Printing<\/span><\/li>\r\n <li><code>2059<\/code><span>Public Works<\/span><\/li>\r\n <li><code>2061<\/code><span>External Affairs<\/span><\/li>\r\n <li><code>2062<\/code><span>Vigilance<\/span><\/li>\r\n <li><code>2070<\/code><span>Other Administrative Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(e) Pensions and Miscellaneous General Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2071<\/code><span>Pensions and Other Retirement benefits<\/span><\/li>\r\n <li><code>2075<\/code><span>Miscellaneous General Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(f) Defence Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2076<\/code><span>Defence Services \u2014 Army<\/span><\/li>\r\n <li><code>2077<\/code><span>Defence Services \u2014 Navy<\/span><\/li>\r\n <li><code>2078<\/code><span>Defence Services \u2014 Air Force<\/span><\/li>\r\n <li><code>2079<\/code><span>Defence Services \u2014 Coordination and Services (Directorate of Ordnance)<\/span><\/li>\r\n <li><code>2080<\/code><span>Defence Services \u2014 Research and Development<\/span><\/li>\r\n <li><code>2081<\/code><span>Defence Services \u2014 HQ IDS and Joint Staff<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"co-label\">Direction 3.3 \u2014 Irrecoverable loans written off<\/div>\r\n Where the purpose of a written-off loan cannot be identified with any functional major head, the amount is adjusted under minor head <code class=\"chip\">795 \u2014 Irrecoverable loans written off<\/code> below major head <strong>2075 \u2014 Miscellaneous General Services<\/strong>. Loans to State Governments written off are adjusted under a distinct sub-head of the same nomenclature below that minor head.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c3-b\"><span class=\"sec-badge\">Sector B<\/span><h3>Social Services<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#2E52C8\">\r\n <div class=\"st\"><span>B. Social Services<\/span><span class=\"cnt\">8 sub-sectors \u00b7 18 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) Education, Sports, Art and Culture<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2202<\/code><span>General Education<\/span><\/li>\r\n <li><code>2203<\/code><span>Technical Education<\/span><\/li>\r\n <li><code>2204<\/code><span>Sports and Youth Services<\/span><\/li>\r\n <li><code>2205<\/code><span>Art and Culture<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b) Health and Family Welfare<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2210<\/code><span>Medical and Public Health<\/span><\/li>\r\n <li><code>2211<\/code><span>Family Welfare<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c) Water Supply, Sanitation, Housing and Urban Development<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2215<\/code><span>Water Supply and Sanitation<\/span><\/li>\r\n <li><code>2216<\/code><span>Housing<\/span><\/li>\r\n <li><code>2217<\/code><span>Urban Development<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(d) Information and Broadcasting<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2220<\/code><span>Information and Publicity<\/span><\/li>\r\n <li><code>2221<\/code><span>Broadcasting<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(e) Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2225<\/code><span>Welfare of Scheduled Castes, Scheduled Tribes, Other Backward Classes and Minorities<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(f) Labour and Labour Welfare<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2230<\/code><span>Labour, Employment and Skill Development<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(g) Social Welfare and Nutrition<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2235<\/code><span>Social Security and Welfare<\/span><\/li>\r\n <li><code>2236<\/code><span>Nutrition<\/span><\/li>\r\n <li><code>2245<\/code><span>Relief on account of Natural Calamities<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(h) Others<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2250<\/code><span>Other Social Services<\/span><\/li>\r\n <li><code>2251<\/code><span>Secretariat \u2014 Social Services<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c3-c\"><span class=\"sec-badge\">Sector C<\/span><h3>Economic Services<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#2E52C8\">\r\n <div class=\"st\"><span>C. Economic Services<\/span><span class=\"cnt\">10 sub-sectors \u00b7 69 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) Agriculture and Allied Activities<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2401<\/code><span>Crop Husbandry<\/span><\/li>\r\n <li><code>2402<\/code><span>Soil and Water Conservation<\/span><\/li>\r\n <li><code>2403<\/code><span>Animal Husbandry<\/span><\/li>\r\n <li><code>2404<\/code><span>Dairy Development<\/span><\/li>\r\n <li><code>2405<\/code><span>Fisheries<\/span><\/li>\r\n <li><code>2406<\/code><span>Forestry and Wild Life<\/span><\/li>\r\n <li><code>2407<\/code><span>Plantations<\/span><\/li>\r\n <li><code>2408<\/code><span>Food Storage and Warehousing<\/span><\/li>\r\n <li><code>2415<\/code><span>Agricultural Research and Education<\/span><\/li>\r\n <li><code>2416<\/code><span>Agricultural Financial Institutions<\/span><\/li>\r\n <li><code>2425<\/code><span>Co-operation<\/span><\/li>\r\n <li><code>2435<\/code><span>Other Agricultural Programmes<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b) Rural Development<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2501<\/code><span>Special Programmes for Rural Development<\/span><\/li>\r\n <li><code>2505<\/code><span>Rural Employment<\/span><\/li>\r\n <li><code>2506<\/code><span>Land Reforms<\/span><\/li>\r\n <li><code>2515<\/code><span>Other Rural Development Programmes<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c) Special Areas Programmes<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2551<\/code><span>Hill Areas<\/span><\/li>\r\n <li><code>2552<\/code><span>North Eastern Areas<\/span><\/li>\r\n <li><code>2553<\/code><span>MPs Local Area Development Scheme<\/span><\/li>\r\n <li><code>2575<\/code><span>Other Special Areas Programmes<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(d) Irrigation and Flood Control<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2700<\/code><span>Major Irrigation<\/span><\/li>\r\n <li><code>2701<\/code><span>Medium Irrigation<\/span><\/li>\r\n <li><code>2702<\/code><span>Minor Irrigation<\/span><\/li>\r\n <li><code>2705<\/code><span>Command Area Development<\/span><\/li>\r\n <li><code>2711<\/code><span>Flood Control and Drainage<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(e) Energy<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2801<\/code><span>Power<\/span><\/li>\r\n <li><code>2802<\/code><span>Petroleum<\/span><\/li>\r\n <li><code>2803<\/code><span>Coal and Lignite<\/span><\/li>\r\n <li><code>2810<\/code><span>New and Renewable Energy<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(f) Industry and Minerals<\/div>\r\n <ul class=\"heads\">\r\n <li><code>2851<\/code><span>Village and Small Industries<\/span><\/li>\r\n <li><code>2852<\/code><span>Industries<\/span><\/li>\r\n <li><code>2853<\/code><span>Non-ferrous Mining and Metallurgical Industries<\/span><\/li>\r\n <li><code>2875<\/code><span>Other Industries<\/span><\/li>\r\n <li><code>2885<\/code><span>Other Outlays on Industries and Minerals<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(g) Transport<\/div>\r\n <ul class=\"heads\">\r\n <li><code>3001<\/code><span>Indian Railways \u2014 Policy Formulation, Direction, Research and other Miscellaneous Organisation<\/span><\/li>\r\n <li><code>3002<\/code><span>Indian Railways \u2014 Commercial Lines \u2014 Working Expenses<\/span><\/li>\r\n <li><code>3003<\/code><span>Indian Railways \u2014 Strategic Lines \u2014 Working Expenses<\/span><\/li>\r\n <li><code>3004<\/code><span>Indian Railways \u2014 Open Line Works (Revenue)<\/span><\/li>\r\n <li><code>3005<\/code><span>Payments to General Revenues<\/span><\/li>\r\n <li><code>3006<\/code><span>Appropriation from Railway Surplus<\/span><\/li>\r\n <li><code>3007<\/code><span>Repayment of Loans taken from General Revenues<\/span><\/li>\r\n <li><code>3051<\/code><span>Ports and Light Houses<\/span><\/li>\r\n <li><code>3052<\/code><span>Shipping<\/span><\/li>\r\n <li><code>3053<\/code><span>Civil Aviation<\/span><\/li>\r\n <li><code>3054<\/code><span>Roads and Bridges<\/span><\/li>\r\n <li><code>3055<\/code><span>Road Transport<\/span><\/li>\r\n <li><code>3056<\/code><span>Inland Water Transport<\/span><\/li>\r\n <li><code>3075<\/code><span>Other Transport Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(h) Communications<\/div>\r\n <ul class=\"heads\">\r\n <li><code>3201<\/code><span>Postal Services<\/span><\/li>\r\n <li><code>3225<\/code><span>Telecommunication Services<\/span><\/li>\r\n <li><code>3230<\/code><span>Dividends to General Revenues<\/span><\/li>\r\n <li><code>3231<\/code><span>Appropriations from Telecommunications Surplus<\/span><\/li>\r\n <li><code>3232<\/code><span>Repayment of Loans taken from General Revenues by Telecommunications<\/span><\/li>\r\n <li><code>3252<\/code><span>Satellite Systems<\/span><\/li>\r\n <li><code>3275<\/code><span>Other Communication Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(i) Science, Technology and Environment<\/div>\r\n <ul class=\"heads\">\r\n <li><code>3401<\/code><span>Atomic Energy Research<\/span><\/li>\r\n <li><code>3402<\/code><span>Space Research<\/span><\/li>\r\n <li><code>3403<\/code><span>Earth System Science<\/span><\/li>\r\n <li><code>3425<\/code><span>Other Scientific Research<\/span><\/li>\r\n <li><code>3435<\/code><span>Ecology and Environment<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(j) General Economic Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>3451<\/code><span>Secretariat \u2014 Economic Services<\/span><\/li>\r\n <li><code>3452<\/code><span>Tourism<\/span><\/li>\r\n <li><code>3453<\/code><span>Foreign Trade and Export Promotion<\/span><\/li>\r\n <li><code>3454<\/code><span>Census Surveys and Statistics<\/span><\/li>\r\n <li><code>3455<\/code><span>Meteorology<\/span><\/li>\r\n <li><code>3456<\/code><span>Civil Supplies<\/span><\/li>\r\n <li><code>3465<\/code><span>General Financial and Trading Institutions<\/span><\/li>\r\n <li><code>3466<\/code><span>International Financial Institutions<\/span><\/li>\r\n <li><code>3475<\/code><span>Other General Economic Services<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c3-d\"><span class=\"sec-badge\">Sector D<\/span><h3>Grants-in-aid and Contributions<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#2E52C8\">\r\n <div class=\"st\"><span>D. Grants-in-aid and Contributions<\/span><span class=\"cnt\">5 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <ul class=\"heads\">\r\n <li><code>3601<\/code><span>Grants-in-aid to State Governments<\/span><\/li>\r\n <li><code>3602<\/code><span>Grants-in-aid to Union Territory Governments with Legislature<\/span><\/li>\r\n <li><code>3604<\/code><span>Compensation and Assignments to Local Bodies and Panchayati Raj Institutions<\/span><\/li>\r\n <li><code>3605<\/code><span>Technical and Economic Co-operation with other countries<\/span><\/li>\r\n <li><code>3606<\/code><span>Aid Materials and Equipments<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"abox\">\r\n <span class=\"astamp\">Direction 3.9<\/span>\r\n <h3>Naming new minor heads under 3601 and 3602<\/h3>\r\n <p class=\"ameta\">How to construct the nomenclature of a new minor head opened for grants-in-aid to State or Union Territory Governments.<\/p>\r\n\r\n <p>The nomenclature indicates the function as per the <strong>sub-major head<\/strong> \u2014 or as per the <strong>major head<\/strong> where no sub-major head exists \u2014 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.<\/p>\r\n\r\n <table class=\"tbl\">\r\n <thead><tr><th>Situation<\/th><th>Illustrative nomenclature<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Sub-major head indicates the function<\/td><td>\u201cAdult Education \u2014 Rural Functional Literacy Programmes\u201d<br>\u201cCrop Husbandry \u2014 Agricultural Engineering\u201d<br>\u201cConsumer Industries \u2014 Textiles\u201d<\/td><\/tr>\r\n <tr><td>Sub-major head does not indicate the function<\/td><td>\u201cGeneral (Medical & Public Health) \u2014 Health Statistics and Evaluation\u201d<br>\u201cGeneral (Nutrition) \u2014 Diet Surveys and Nutrition Planning\u201d<\/td><\/tr>\r\n <tr><td>Assistance cannot be identified with any programme<\/td><td>\u201cGeneral (Education) \u2014 Other Grants\u201d<br>\u201cCrop Husbandry \u2014 Other Grants\u201d<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"callout\">\r\n <div class=\"co-label\">Where none of the patterns fit<\/div>\r\n Where the nomenclature of a new minor head cannot be fitted into any of the patterns above, the <strong>advice of the Controller General of Accounts should be sought<\/strong>. See also Direction 6.5 for the parallel illustrations on the loan side.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"co-label\">Direction 3.10 \u2014 Refund of unspent grant balances<\/div>\r\n Refund of unspent balance of a grant or contribution <strong>during the same financial year<\/strong> is recorded as a reduction of expenditure under the concerned grant-in-aid major or sub-major head. In <strong>subsequent years<\/strong>: amounts originally charged to <strong>3605<\/strong> are adjusted under <code class=\"chip\">912 \u2014 Deduct Recoveries of unspent balance<\/code> below that major head; refunds by State or Union Territory Governments are adjusted under <code class=\"chip\">913 \u2014 Deduct: Recovery of unspent balance of grant-in-aid from State\/U.T. Governments<\/code> below <strong>3601<\/strong> or <strong>3602<\/strong> as the case may be.\r\n <\/div>\r\n\r\n<\/section>\r\n\r\n\r\n<section class=\"chapter-content\" data-chap=\"4\">\r\n\r\n <div class=\"chap-head\">\r\n <span class=\"chap-badge\">Chapter 4<\/span>\r\n <h2>Section 3 \u2014 Receipt and Expenditure Heads (Capital Account)<\/h2>\r\n <\/div>\r\n\r\n <div class=\"kf-grid\">\r\n <div class=\"kf-card a\"><span class=\"ico\">\ud83c\udfd7\ufe0f<\/span><div class=\"lab\">Position<\/div><div class=\"val\" style=\"font-size:14px\">Part I \u00b7 Capital Division<\/div><div class=\"sub\">Asset creation and investment<\/div><\/div>\r\n <div class=\"kf-card b\"><span class=\"ico\">\ud83d\udd22<\/span><div class=\"lab\">Code range<\/div><div class=\"val\">4000 \u2013 5475<\/div><div class=\"sub\">First digit 4 or 5<\/div><\/div>\r\n <div class=\"kf-card c\"><span class=\"ico\">\ud83d\udcca<\/span><div class=\"lab\">Contents<\/div><div class=\"val\">5 sectors<br>84 heads<\/div><div class=\"sub\">Only one is a receipt head<\/div><\/div>\r\n <\/div>\r\n\r\n <p>Section 3 carries the same sector lettering as Section 2 \u2014 A for General, B for Social, C for Economic Services and D for Grants-in-aid \u2014 with the word \u201cCapital Outlay on\u201d prefixed to most nomenclatures. Only <strong>4000<\/strong> is a receipt head; everything else is outlay or investment.<\/p>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c4-r\"><span class=\"sec-badge\">Receipts<\/span><h3>Receipt Heads (Capital Account)<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#8A6209\">\r\n <div class=\"st\"><span>Receipt Heads (Capital Account)<\/span><span class=\"cnt\">1 major head<\/span><\/div>\r\n <div class=\"body\">\r\n <ul class=\"heads\">\r\n <li><code>4000<\/code><span>Miscellaneous Capital Receipts<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c4-a\"><span class=\"sec-badge\">Sector A<\/span><h3>Capital Account of General Services<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#8A6209\">\r\n <div class=\"st\"><span>A. Capital Account of General Services<\/span><span class=\"cnt\">9 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <ul class=\"heads\">\r\n <li><code>4016<\/code><span>Capital Outlay on Audit<\/span><\/li>\r\n <li><code>4046<\/code><span>Capital Outlay on Currency, Coinage and Mint<\/span><\/li>\r\n <li><code>4047<\/code><span>Capital Outlay on other Fiscal Services<\/span><\/li>\r\n <li><code>4055<\/code><span>Capital Outlay on Police<\/span><\/li>\r\n <li><code>4058<\/code><span>Capital Outlay on Stationery and Printing<\/span><\/li>\r\n <li><code>4059<\/code><span>Capital Outlay on Public Works<\/span><\/li>\r\n <li><code>4070<\/code><span>Capital Outlay on other Administrative Services<\/span><\/li>\r\n <li><code>4075<\/code><span>Capital Outlay on Miscellaneous General Services<\/span><\/li>\r\n <li><code>4076<\/code><span>Capital Outlay on Defence Services<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c4-b\"><span class=\"sec-badge\">Sector B<\/span><h3>Capital Account of Social Services<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#8A6209\">\r\n <div class=\"st\"><span>B. Capital Account of Social Services<\/span><span class=\"cnt\">7 sub-sectors \u00b7 12 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) Education, Sports, Art and Culture<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4202<\/code><span>Capital Outlay on Education, Sports, Art and Culture<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b) Health and Family Welfare<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4210<\/code><span>Capital Outlay on Medical and Public Health<\/span><\/li>\r\n <li><code>4211<\/code><span>Capital Outlay on Family Welfare<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c) Water Supply, Sanitation, Housing and Urban Development<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4215<\/code><span>Capital Outlay on Water Supply and Sanitation<\/span><\/li>\r\n <li><code>4216<\/code><span>Capital Outlay on Housing<\/span><\/li>\r\n <li><code>4217<\/code><span>Capital Outlay on Urban Development<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(d) Information and Broadcasting<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4220<\/code><span>Capital Outlay on Information and Publicity<\/span><\/li>\r\n <li><code>4221<\/code><span>Capital Outlay on Broadcasting<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(e) Welfare of Scheduled Castes, Scheduled Tribes and other Backward Classes<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4225<\/code><span>Capital Outlay on Welfare of Scheduled Castes, Scheduled Tribes, Other Backward Classes and Minorities<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(g) Social Welfare and Nutrition <span style=\"font-weight:400;font-style:italic;color:var(--muted)\">\u2014 the list skips label (f) here<\/span><\/div>\r\n <ul class=\"heads\">\r\n <li><code>4235<\/code><span>Capital Outlay on Social Security and Welfare<\/span><\/li>\r\n <li><code>4236<\/code><span>Capital Outlay on Nutrition<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(h) Other Social Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4250<\/code><span>Capital Outlay on other Social Services<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c4-c\"><span class=\"sec-badge\">Sector C<\/span><h3>Capital Account of Economic Services<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#8A6209\">\r\n <div class=\"st\"><span>C. Capital Account of Economic Services<\/span><span class=\"cnt\">10 sub-sectors \u00b7 62 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) Agriculture and Allied Activities<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4401<\/code><span>Capital Outlay on Crop Husbandry<\/span><\/li>\r\n <li><code>4402<\/code><span>Capital Outlay on Soil and Water Conservation<\/span><\/li>\r\n <li><code>4403<\/code><span>Capital Outlay on Animal Husbandry<\/span><\/li>\r\n <li><code>4404<\/code><span>Capital Outlay on Dairy Development<\/span><\/li>\r\n <li><code>4405<\/code><span>Capital Outlay on Fisheries<\/span><\/li>\r\n <li><code>4406<\/code><span>Capital Outlay on Forestry and Wild Life<\/span><\/li>\r\n <li><code>4407<\/code><span>Capital Outlay on Plantations<\/span><\/li>\r\n <li><code>4408<\/code><span>Capital Outlay on Food Storage and Warehousing<\/span><\/li>\r\n <li><code>4415<\/code><span>Capital Outlay on Agricultural Research and Education<\/span><\/li>\r\n <li><code>4416<\/code><span>Investments in Agricultural Financial Institutions<\/span><\/li>\r\n <li><code>4425<\/code><span>Capital Outlay on Co-operation<\/span><\/li>\r\n <li><code>4435<\/code><span>Capital Outlay on other Agricultural Programmes<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b) Rural Development<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4515<\/code><span>Capital Outlay on other Rural Development Programmes<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c) Special Areas Programme<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4551<\/code><span>Capital Outlay on Hill Areas<\/span><\/li>\r\n <li><code>4552<\/code><span>Capital Outlay on North Eastern Areas<\/span><\/li>\r\n <li><code>4575<\/code><span>Capital Outlay on other Special Areas Programmes<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(d) Irrigation and Flood Control<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4700<\/code><span>Capital Outlay on Major Irrigation<\/span><\/li>\r\n <li><code>4701<\/code><span>Capital Outlay on Medium Irrigation<\/span><\/li>\r\n <li><code>4702<\/code><span>Capital Outlay on Minor Irrigation<\/span><\/li>\r\n <li><code>4705<\/code><span>Capital Outlay on Command Area Development<\/span><\/li>\r\n <li><code>4711<\/code><span>Capital Outlay on Flood Control Projects<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(e) Energy<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4801<\/code><span>Capital Outlay on Power Projects<\/span><\/li>\r\n <li><code>4802<\/code><span>Capital Outlay on Petroleum<\/span><\/li>\r\n <li><code>4803<\/code><span>Capital Outlay on Coal and Lignite<\/span><\/li>\r\n <li><code>4810<\/code><span>Capital Outlay on New and Renewable Energy<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(f) Industry and Minerals<\/div>\r\n <ul class=\"heads\">\r\n <li><code>4851<\/code><span>Capital Outlay on Village and Small Industries<\/span><\/li>\r\n <li><code>4852<\/code><span>Capital Outlay on Iron and Steel Industries<\/span><\/li>\r\n <li><code>4853<\/code><span>Capital Outlay on Non-ferrous Mining and Metallurgical Industries<\/span><\/li>\r\n <li><code>4854<\/code><span>Capital Outlay on Cement and Non-metallic Mineral Industries<\/span><\/li>\r\n <li><code>4855<\/code><span>Capital Outlay on Fertilizer Industries<\/span><\/li>\r\n <li><code>4856<\/code><span>Capital Outlay on Petro-Chemical Industries<\/span><\/li>\r\n <li><code>4857<\/code><span>Capital Outlay on Chemicals and Pharmaceutical Industries<\/span><\/li>\r\n <li><code>4858<\/code><span>Capital Outlay on Engineering Industries<\/span><\/li>\r\n <li><code>4859<\/code><span>Capital Outlay on Telecommunication and Electronic Industries<\/span><\/li>\r\n <li><code>4860<\/code><span>Capital Outlay on Consumer Industries<\/span><\/li>\r\n <li><code>4861<\/code><span>Capital Outlay on Atomic Energy Industries<\/span><\/li>\r\n <li><code>4875<\/code><span>Capital Outlay on other Industries<\/span><\/li>\r\n <li><code>4885<\/code><span>Other Capital Outlay on Industries and Minerals<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(g) Transport<\/div>\r\n <ul class=\"heads\">\r\n <li><code>5002<\/code><span>Capital Outlay on Indian Railways \u2014 Commercial Lines<\/span><\/li>\r\n <li><code>5003<\/code><span>Capital Outlay on Indian Railways \u2014 Strategic Lines<\/span><\/li>\r\n <li><code>5051<\/code><span>Capital Outlay on Ports and Light Houses<\/span><\/li>\r\n <li><code>5052<\/code><span>Capital Outlay on Shipping<\/span><\/li>\r\n <li><code>5053<\/code><span>Capital Outlay on Civil Aviation<\/span><\/li>\r\n <li><code>5054<\/code><span>Capital Outlay on Roads and Bridges<\/span><\/li>\r\n <li><code>5055<\/code><span>Capital Outlay on Road Transport<\/span><\/li>\r\n <li><code>5056<\/code><span>Capital Outlay on Inland and Water Transport<\/span><\/li>\r\n <li><code>5075<\/code><span>Capital Outlay on other Transport Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(h) Communication<\/div>\r\n <ul class=\"heads\">\r\n <li><code>5201<\/code><span>Capital Outlay on Postal Services<\/span><\/li>\r\n <li><code>5225<\/code><span>Capital Outlay on Telecommunication Services<\/span><\/li>\r\n <li><code>5252<\/code><span>Capital Outlay on Satellite System<\/span><\/li>\r\n <li><code>5275<\/code><span>Capital Outlay on other Communication Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(i) Science, Technology and Environment<\/div>\r\n <ul class=\"heads\">\r\n <li><code>5401<\/code><span>Capital Outlay on Atomic Energy Research<\/span><\/li>\r\n <li><code>5402<\/code><span>Capital Outlay on Space Research<\/span><\/li>\r\n <li><code>5403<\/code><span>Capital Outlay on Earth System Science<\/span><\/li>\r\n <li><code>5425<\/code><span>Capital Outlay on other Scientific and Environmental Research<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(j) General Economic Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>5452<\/code><span>Capital Outlay on Tourism<\/span><\/li>\r\n <li><code>5453<\/code><span>Capital Outlay on Foreign Trade and Export Promotion<\/span><\/li>\r\n <li><code>5455<\/code><span>Capital Outlay on Meteorology<\/span><\/li>\r\n <li><code>5465<\/code><span>Investments in General Financial and Trading Institutions<\/span><\/li>\r\n <li><code>5466<\/code><span>Investment in International Financial Institutions<\/span><\/li>\r\n <li><code>5467<\/code><span>Capital Outlay on Investment of National Investment Fund<\/span><\/li>\r\n <li><code>5475<\/code><span>Capital Outlay on other General Economic Services<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c4-d\"><span class=\"sec-badge\">Sector D<\/span><h3>Grants-in-aid and Contributions<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#8A6209\">\r\n <div class=\"st\"><span>D. Grants-in-aid and Contributions<\/span><span class=\"cnt\">no major heads codified<\/span><\/div>\r\n <div class=\"body\">\r\n <p class=\"nohead\">The sector is named in the list, but no major heads are codified under it on the capital side.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"abox\">\r\n <span class=\"astamp\">Directions 4.1 to 4.5<\/span>\r\n <h3>Directions applying to the Capital Account<\/h3>\r\n <p class=\"ameta\">Minor heads that may be opened, and the treatment of investments, receipts and recoveries.<\/p>\r\n\r\n <table class=\"tbl\">\r\n <thead><tr><th>Code<\/th><th>Minor head \/ rule<\/th><th>Effect<\/th><th>Direction<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>001<\/td><td>Direction and Administration<\/td><td>May be opened below the major or sub-major head wherever necessary, even where not specifically prescribed.<\/td><td class=\"ref\">4.1<\/td><\/tr>\r\n <tr><td>800<\/td><td>Other Expenditure<\/td><td>As above.<\/td><td class=\"ref\">4.1<\/td><\/tr>\r\n <tr><td>190<\/td><td>Investments in Public Sector and Other Undertakings<\/td><td>For investment in equity shares etc. The name of each undertaking appears as a sub-head below it.<\/td><td class=\"ref\">4.2<\/td><\/tr>\r\n <tr><td>195<\/td><td>Investments in Cooperatives<\/td><td>Opened depending on the function of the cooperatives \u2014 for example \u201cDairy Cooperatives\u201d below 4404, \u201cLabour Cooperatives\u201d below 4250. Each society is a distinct sub-head.<\/td><td class=\"ref\">4.2<\/td><\/tr>\r\n <tr><td>\u2014<\/td><td>Investments in the form of debentures<\/td><td>Recorded instead under the relevant major head in Section 4, <strong>F \u2014 Loans and Advances<\/strong>.<\/td><td class=\"ref\">4.2<\/td><\/tr>\r\n <tr><td>\u2014<\/td><td>Deduct-Receipts and Recoveries on Capital Account<\/td><td>Opened as a <strong>sub-head<\/strong> 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.<\/td><td class=\"ref\">4.3<\/td><\/tr>\r\n <tr><td>901<\/td><td>Deduct-Receipts and Recoveries on capital account<\/td><td>As an exception, opened as a distinct <strong>minor head<\/strong> for government trading schemes where bulk purchase and distribution expenditure is shown in the Capital Section.<\/td><td class=\"ref\">4.3<\/td><\/tr>\r\n <tr><td>797<\/td><td>Transfer to Reserve Funds \/ Deposits Accounts<\/td><td>Carries the object head \u201cInter-Account Transfer\u201d. Adjustment against the fund is shown as a deduct entry under <code class=\"chip\">902 \u2014 Deduct amount met from \u2026<\/code>.<\/td><td class=\"ref\">4.4(a)<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"co-label\">Direction 4.4(b) \u2014 Unutilised transfers must be footnoted<\/div>\r\n 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:\r\n <p style=\"margin-top:8px;font-style:italic\">\u201cAn amount of \u20b9 \u2026\u2026 was transferred to Reserve Fund through Major head \u2018XXXX-(name of respective Capital Head)\u2019, out of which \u20b9 \u2026\u2026 has not been utilised during the financial year 20xx-20xx.\u201d<\/p>\r\n <\/div>\r\n\r\n <div class=\"callout\">\r\n <div class=\"co-label\">Direction 4.5<\/div>\r\n The provisions of Directions <strong>3.6<\/strong> (Suspense in works accounts) and <strong>3.8<\/strong> (DAPSC and DAPST) apply to Expenditure Heads (Capital Account) as well.\r\n <\/div>\r\n <\/div>\r\n\r\n<\/section>\r\n\r\n\r\n<section class=\"chapter-content\" data-chap=\"5\">\r\n\r\n <div class=\"chap-head\">\r\n <span class=\"chap-badge\">Chapter 5<\/span>\r\n <h2>Section 4 \u2014 Public Debt, Loans and Advances<\/h2>\r\n <\/div>\r\n\r\n <div class=\"kf-grid\">\r\n <div class=\"kf-card a\"><span class=\"ico\">\ud83c\udfe6<\/span><div class=\"lab\">Position<\/div><div class=\"val\" style=\"font-size:14px\">Part I \u00b7 Capital Division<\/div><div class=\"sub\">What Government borrows and lends<\/div><\/div>\r\n <div class=\"kf-card b\"><span class=\"ico\">\ud83d\udd22<\/span><div class=\"lab\">Code range<\/div><div class=\"val\">6001 \u2013 7999<\/div><div class=\"sub\">First digit 6 or 7<\/div><\/div>\r\n <div class=\"kf-card c\"><span class=\"ico\">\ud83d\udcca<\/span><div class=\"lab\">Contents<\/div><div class=\"val\">4 sectors<br>80 heads<\/div><div class=\"sub\">E \u00b7 F \u00b7 G \u00b7 H<\/div><\/div>\r\n <\/div>\r\n\r\n <p>Section 4 has two large halves. Sector <strong>E<\/strong> records what Government itself borrows; sector <strong>F<\/strong> records what it lends out, mirroring the functional heads of Sections 2 and 3. Sectors <strong>G<\/strong> and <strong>H<\/strong> are single-head settlement sectors.<\/p>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c5-e\"><span class=\"sec-badge\">Sector E<\/span><h3>Public Debt<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#C4900F\">\r\n <div class=\"st\"><span>E. Public Debt<\/span><span class=\"cnt\">5 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <ul class=\"heads\">\r\n <li><code>6001<\/code><span>Internal Debt of Central Government<\/span><\/li>\r\n <li><code>6002<\/code><span>External Debt<\/span><\/li>\r\n <li><code>6003<\/code><span>Internal Debt of the State Government<\/span><\/li>\r\n <li><code>6004<\/code><span>Loans and Advances from the Central Government<\/span><\/li>\r\n <li><code>6005<\/code><span>External Debt Suspense<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c5-f\"><span class=\"sec-badge\">Sector F<\/span><h3>Loans and Advances<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#C4900F\">\r\n <div class=\"st\"><span>F. Loans and Advances<\/span><span class=\"cnt\">73 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">Social Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>6075<\/code><span>Loans for Miscellaneous General Services<\/span><\/li>\r\n <li><code>6202<\/code><span>Loans for Education, Sports, Art and Culture<\/span><\/li>\r\n <li><code>6210<\/code><span>Loans for Medical and Public Health<\/span><\/li>\r\n <li><code>6211<\/code><span>Loans for Family Welfare<\/span><\/li>\r\n <li><code>6215<\/code><span>Loans for Water Supply and Sanitation<\/span><\/li>\r\n <li><code>6216<\/code><span>Loans for Housing<\/span><\/li>\r\n <li><code>6217<\/code><span>Loans for Urban Development<\/span><\/li>\r\n <li><code>6220<\/code><span>Loans for Information and Publicity<\/span><\/li>\r\n <li><code>6221<\/code><span>Loans for Broadcasting<\/span><\/li>\r\n <li><code>6225<\/code><span>Loans for Welfare of Scheduled Castes, Scheduled Tribes, Other Backward Classes and Minorities<\/span><\/li>\r\n <li><code>6235<\/code><span>Loans for Social Security and Welfare<\/span><\/li>\r\n <li><code>6245<\/code><span>Loans for Relief on account of Natural Calamities<\/span><\/li>\r\n <li><code>6250<\/code><span>Loans for other Social Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">Agriculture, Rural Development and Special Areas<\/div>\r\n <ul class=\"heads\">\r\n <li><code>6401<\/code><span>Loans for Crop Husbandry<\/span><\/li>\r\n <li><code>6402<\/code><span>Loans for Soil and Water Conservation<\/span><\/li>\r\n <li><code>6403<\/code><span>Loans for Animal Husbandry<\/span><\/li>\r\n <li><code>6404<\/code><span>Loans for Dairy Development<\/span><\/li>\r\n <li><code>6405<\/code><span>Loans for Fisheries<\/span><\/li>\r\n <li><code>6406<\/code><span>Loans for Forestry and Wild Life<\/span><\/li>\r\n <li><code>6407<\/code><span>Loans for Plantations<\/span><\/li>\r\n <li><code>6408<\/code><span>Loans for Food Storage and Warehousing<\/span><\/li>\r\n <li><code>6416<\/code><span>Loans to Agricultural Financial Institutions<\/span><\/li>\r\n <li><code>6425<\/code><span>Loans for Co-operation<\/span><\/li>\r\n <li><code>6435<\/code><span>Loans for Other Agricultural Programmes<\/span><\/li>\r\n <li><code>6501<\/code><span>Loans for Special Programmes for Rural Development<\/span><\/li>\r\n <li><code>6505<\/code><span>Loans for Rural Employment<\/span><\/li>\r\n <li><code>6506<\/code><span>Loans for Land Reforms<\/span><\/li>\r\n <li><code>6515<\/code><span>Loans for other Rural Development Programmes<\/span><\/li>\r\n <li><code>6551<\/code><span>Loans for Hill Areas<\/span><\/li>\r\n <li><code>6552<\/code><span>Loans for North Eastern Areas<\/span><\/li>\r\n <li><code>6575<\/code><span>Loans for other Special Areas Programmes<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">Irrigation, Energy, Industry and Minerals<\/div>\r\n <ul class=\"heads\">\r\n <li><code>6700<\/code><span>Loans for Major Irrigation<span class=\"flag\">printed as \u201c700\u201d in the list<\/span><\/span><\/li>\r\n <li><code>6701<\/code><span>Loans for Medium Irrigation<\/span><\/li>\r\n <li><code>6702<\/code><span>Loans for Minor Irrigation<\/span><\/li>\r\n <li><code>6705<\/code><span>Loans for Command Area Development<\/span><\/li>\r\n <li><code>6711<\/code><span>Loans for Flood Control Projects<\/span><\/li>\r\n <li><code>6801<\/code><span>Loans for Power Projects<\/span><\/li>\r\n <li><code>6802<\/code><span>Loans for Petroleum<\/span><\/li>\r\n <li><code>6803<\/code><span>Loans for Coal and Lignite<\/span><\/li>\r\n <li><code>6810<\/code><span>Loans for New and Renewable Energy<\/span><\/li>\r\n <li><code>6851<\/code><span>Loans for Village and Small Industries<\/span><\/li>\r\n <li><code>6852<\/code><span>Loans for Iron and Steel Industries<\/span><\/li>\r\n <li><code>6853<\/code><span>Loans for Non-ferrous Mining and Metallurgical Industries<\/span><\/li>\r\n <li><code>6854<\/code><span>Loans for Cement and Non-Metallic Mineral Industries<\/span><\/li>\r\n <li><code>6855<\/code><span>Loans for Fertilizer Industries<\/span><\/li>\r\n <li><code>6856<\/code><span>Loans for Petro-Chemical Industries<\/span><\/li>\r\n <li><code>6857<\/code><span>Loans for Chemical and Pharmaceutical Industries<\/span><\/li>\r\n <li><code>6858<\/code><span>Loans for Engineering Industries<\/span><\/li>\r\n <li><code>6859<\/code><span>Loans for Telecommunication and Electronic Industries<\/span><\/li>\r\n <li><code>6860<\/code><span>Loans for Consumer Industries<\/span><\/li>\r\n <li><code>6861<\/code><span>Loans for Atomic Energy Industries<\/span><\/li>\r\n <li><code>6875<\/code><span>Loans for other Industries<\/span><\/li>\r\n <li><code>6885<\/code><span>Other loans to Industries and Minerals<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">Transport, Communication and Economic Services<\/div>\r\n <ul class=\"heads\">\r\n <li><code>7002<\/code><span>Loans to Railways<\/span><\/li>\r\n <li><code>7051<\/code><span>Loans for Ports and Light Houses<\/span><\/li>\r\n <li><code>7052<\/code><span>Loans for Shipping<\/span><\/li>\r\n <li><code>7053<\/code><span>Loans for Civil Aviation<\/span><\/li>\r\n <li><code>7055<\/code><span>Loans for Road Transport<\/span><\/li>\r\n <li><code>7056<\/code><span>Loans for Inland Water Transport<\/span><\/li>\r\n <li><code>7075<\/code><span>Loans for other Transport Services<\/span><\/li>\r\n <li><code>7225<\/code><span>Loans for Telecommunication Services<\/span><\/li>\r\n <li><code>7275<\/code><span>Loans for other Communication Services<\/span><\/li>\r\n <li><code>7425<\/code><span>Loans for other Scientific Research<\/span><\/li>\r\n <li><code>7452<\/code><span>Loans for Tourism<\/span><\/li>\r\n <li><code>7453<\/code><span>Loans for Foreign Trade Export Promotion<\/span><\/li>\r\n <li><code>7465<\/code><span>Loans for General Financial and Trading Institutions<\/span><\/li>\r\n <li><code>7466<\/code><span>Loans to International Financial Institutions<\/span><\/li>\r\n <li><code>7475<\/code><span>Loans for other General Economic Services<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">To Governments and Government servants<\/div>\r\n <ul class=\"heads\">\r\n <li><code>7601<\/code><span>Loans and Advances to State Governments<\/span><\/li>\r\n <li><code>7602<\/code><span>Loans and Advances to Union Territory Governments with Legislature<\/span><\/li>\r\n <li><code>7605<\/code><span>Advances to Foreign Governments<\/span><\/li>\r\n <li><code>7610<\/code><span>Loans to Government Servants etc.<\/span><\/li>\r\n <li><code>7615<\/code><span>Miscellaneous Loans<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c5-g\"><span class=\"sec-badge\">Sector G<\/span><h3>Inter-State Settlement<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#C4900F\">\r\n <div class=\"st\"><span>G. Inter-State Settlement<\/span><span class=\"cnt\">1 major head<\/span><\/div>\r\n <div class=\"body\">\r\n <ul class=\"heads\"><li><code>7810<\/code><span>Inter State Settlement<\/span><\/li><\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"sec-head\" id=\"c5-h\"><span class=\"sec-badge\">Sector H<\/span><h3>Transfer to Contingency Fund<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#C4900F\">\r\n <div class=\"st\"><span>H. Transfer to Contingency Fund<\/span><span class=\"cnt\">1 major head<\/span><\/div>\r\n <div class=\"body\">\r\n <ul class=\"heads\"><li><code>7999<\/code><span>Appropriation to the Contingency Fund<\/span><\/li><\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout deep\">\r\n <div class=\"co-label\">Note on 6700<\/div>\r\n The published list prints this head as <strong>\u201c700. Loans for Major Irrigation\u201d<\/strong>. Read with the +2 ladder (0700 \u2192 2700 \u2192 4700 \u2192 6700) and with its neighbours 6701 and 6702, the intended code is <strong>6700<\/strong>. It is shown here as 6700 with the misprint flagged.\r\n <\/div>\r\n\r\n <div class=\"abox\">\r\n <span class=\"astamp\">Direction 6.1<\/span>\r\n <h3>Minor heads that may be opened in the Loan Section<\/h3>\r\n <p class=\"ameta\">These may be opened wherever necessary below functional major or sub-major heads, even if not specifically provided.<\/p>\r\n <table class=\"tbl\">\r\n <thead><tr><th>Code<\/th><th>Minor head<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>190<\/td><td>Loans to Public Sector and Other Undertakings<\/td><\/tr>\r\n <tr><td>191<\/td><td>Loans to Municipal Corporation<\/td><\/tr>\r\n <tr><td>192<\/td><td>Loans to Municipalities \/ Municipal Councils<\/td><\/tr>\r\n <tr><td>193<\/td><td>Loans to Nagar Panchayats \/ Notified Area Committees or equivalent thereof<\/td><\/tr>\r\n <tr><td>194<\/td><td>Loans to Voluntary Organisations<\/td><\/tr>\r\n <tr><td>195<\/td><td>Loans to Co-operatives<\/td><\/tr>\r\n <tr><td>196<\/td><td>Loans to Zilla Parishads \/ District level Panchayats<\/td><\/tr>\r\n <tr><td>197<\/td><td>Loans to Block Panchayats \/ Intermediate level Panchayats<\/td><\/tr>\r\n <tr><td>198<\/td><td>Loans to Gram Panchayats<\/td><\/tr>\r\n <tr><td>199<\/td><td>Loans to Trading and Other Non-Government Institutions<\/td><\/tr>\r\n <tr><td>188<\/td><td>Loans to Autonomous Bodies<\/td><\/tr>\r\n <tr><td>800<\/td><td>Other Loans \u2014 Direction 6.2<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <div class=\"callout\">\r\n <div class=\"co-label\">Worked examples and sub-head structure<\/div>\r\n \u201cLoans to Fishermen\u2019s Co-operatives\u201d could be opened below <strong>6405 \u2014 Loans for Fisheries<\/strong>, and \u201cLoans to Labour Co-operatives\u201d below <strong>6250 \u2014 Loans for other Social Services<\/strong>, both with minor head code <strong>195<\/strong>. Each undertaking, municipal body, panchayat or voluntary organisation is a <strong>distinct sub-head<\/strong> 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 <strong>detailed heads<\/strong> below the sub-heads.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"abox\">\r\n <span class=\"astamp\">Direction 6.5<\/span>\r\n <h3>Naming new minor heads under 6004, 7601 and 7602<\/h3>\r\n <p class=\"ameta\">New minor heads correspond to the programme in whichever Section the loan is intended to be utilised by the borrowing Government.<\/p>\r\n <table class=\"tbl\">\r\n <thead><tr><th>Utilisation Section<\/th><th>Purpose<\/th><th>Nomenclature of the minor head<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Revenue Expenditure<\/td><td>Grant assistance for construction of affiliated colleges<\/td><td>\u201cUniversity and Higher Education \u2014 Assistance to non-Government Colleges and Institutes\u201d<\/td><\/tr>\r\n <tr><td>Capital Expenditure<\/td><td>Assistance for investment in State Apex Societies of Handlooms<\/td><td>\u201cCapital Outlay on Village and Small Industries \u2014 Handloom Industries\u201d<\/td><\/tr>\r\n <tr><td>Loans and Advances<\/td><td>Loans for construction of hostels of affiliated colleges<\/td><td>\u201cLoans for Education, Sports, Art and Culture \u2014 General Education \u2014 University and Higher Education\u201d<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <div class=\"callout gold\">\r\n <div class=\"co-label\">Where the sub-major head does not indicate the function<\/div>\r\n The nomenclature also carries the major head in brackets \u2014 for example \u201cGeneral \u2014 (Education) \u2014 Scholarships\u201d, or \u201cGeneral \u2014 (Urban Development) \u2014 Assistance to local bodies \/ corporations \/ Urban Development Authorities \/ Town Improvement Boards etc.\u201d 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 <strong>\u201cOther Loans\u201d<\/strong> \u2014 for example \u201cSpecial Education \u2014 Other Loans\u201d, \u201cGeneral (Education) \u2014 Other Loans\u201d, \u201cCrop Husbandry \u2014 Other Loans\u201d.\r\n <\/div>\r\n <\/div>\r\n\r\n<\/section>\r\n\r\n\r\n<section class=\"chapter-content\" data-chap=\"6\">\r\n\r\n <div class=\"chap-head\">\r\n <span class=\"chap-badge\">Chapter 6<\/span>\r\n <h2>Parts II and III \u2014 Contingency Fund and Public Account<\/h2>\r\n <\/div>\r\n\r\n <div class=\"kf-grid\">\r\n <div class=\"kf-card a\"><span class=\"ico\">\ud83d\udedf<\/span><div class=\"lab\">Part II<\/div><div class=\"val\">8000<\/div><div class=\"sub\">A single major head \u2014 Article 267<\/div><\/div>\r\n <div class=\"kf-card b\"><span class=\"ico\">\ud83c\udfdb\ufe0f<\/span><div class=\"lab\">Part III<\/div><div class=\"val\">8001 \u2013 8999<\/div><div class=\"sub\">Article 266(2) \u00b7 sectors I to N<\/div><\/div>\r\n <div class=\"kf-card c\"><span class=\"ico\">\ud83d\udcca<\/span><div class=\"lab\">Combined<\/div><div class=\"val\">83 heads<\/div><div class=\"sub\">No Division or Section layer<\/div><\/div>\r\n <\/div>\r\n\r\n <p>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 <strong>I<\/strong> to <strong>N<\/strong>, most with sub-sectors beneath them.<\/p>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c6-cf\"><span class=\"sec-badge\">Part II<\/span><h3>Contingency Fund<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#C4900F\">\r\n <div class=\"st\"><span>Contingency Fund<\/span><span class=\"cnt\">1 major head<\/span><\/div>\r\n <div class=\"body\">\r\n <ul class=\"heads\"><li><code>8000<\/code><span>Contingency Fund<\/span><\/li><\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"co-label\">How Part II connects to Part I<\/div>\r\n Money moves into the Contingency Fund through <strong>7999 \u2014 Appropriation to the Contingency Fund<\/strong> in Section 4 of Part I. The Fund is then recouped from the Consolidated Fund after Parliament authorises the expenditure.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c6-i\"><span class=\"sec-badge\">Sector I<\/span><h3>Small Savings, Provident Funds etc.<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#0E1B42\">\r\n <div class=\"st\"><span>I. Small Savings, Provident Funds etc.<\/span><span class=\"cnt\">5 sub-sectors \u00b7 15 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) National Small Savings Fund<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8001<\/code><span>National Savings Deposits<\/span><\/li>\r\n <li><code>8002<\/code><span>National Savings Certificates<\/span><\/li>\r\n <li><code>8006<\/code><span>Public Provident Funds<\/span><\/li>\r\n <li><code>8007<\/code><span>Investments of National Small Savings Fund<\/span><\/li>\r\n <li><code>8008<\/code><span>Income and Expenditure of National Small Savings Fund<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b) State Provident Fund<\/div>\r\n <ul class=\"heads\"><li><code>8009<\/code><span>State Provident Funds<\/span><\/li><\/ul>\r\n <div class=\"subsec\">(c) Other Accounts<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8010<\/code><span>Trusts and Endowments<\/span><\/li>\r\n <li><code>8011<\/code><span>Insurance and Pension Funds<\/span><\/li>\r\n <li><code>8012<\/code><span>Special Deposits and Accounts<\/span><\/li>\r\n <li><code>8013<\/code><span>Other Deposits and Accounts<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(d) Post Office Insurance Fund<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8014<\/code><span>Postal Life Insurance Schemes<\/span><\/li>\r\n <li><code>8015<\/code><span>Investments of Post Office Insurance Fund<\/span><\/li>\r\n <li><code>8016<\/code><span>Income and Expenditure of Post Office Insurance Fund<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(e) Other Savings Schemes<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8031<\/code><span>Other Savings Deposits<\/span><\/li>\r\n <li><code>8032<\/code><span>Other Savings Certificates<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c6-j\"><span class=\"sec-badge\">Sector J<\/span><h3>Reserve Funds<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#0E1B42\">\r\n <div class=\"st\"><span>J. Reserve Funds<\/span><span class=\"cnt\">2 sub-sectors \u00b7 16 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) Reserve Funds bearing Interest<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8115<\/code><span>Depreciation\/Renewal Reserve Fund<\/span><\/li>\r\n <li><code>8116<\/code><span>Revenue Reserve Funds<\/span><\/li>\r\n <li><code>8117<\/code><span>Development Funds<\/span><\/li>\r\n <li><code>8118<\/code><span>Capital Reserve Funds<\/span><\/li>\r\n <li><code>8121<\/code><span>General and Other Reserve Funds<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b) Reserve Funds not bearing Interest<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8222<\/code><span>Sinking Funds<\/span><\/li>\r\n <li><code>8223<\/code><span>Famine Relief Fund<\/span><\/li>\r\n <li><code>8224<\/code><span>Central Road and Infrastructure Fund<\/span><\/li>\r\n <li><code>8225<\/code><span>Roads and Bridges Fund<\/span><\/li>\r\n <li><code>8226<\/code><span>Depreciation\/Renewal Reserve Fund<\/span><\/li>\r\n <li><code>8228<\/code><span>Revenue Reserve Funds<\/span><\/li>\r\n <li><code>8229<\/code><span>Development and Welfare Funds<\/span><\/li>\r\n <li><code>8230<\/code><span>Special Railway Safety Fund<\/span><\/li>\r\n <li><code>8231<\/code><span>Railway Safety Fund<\/span><\/li>\r\n <li><code>8232<\/code><span>Rural Employment Guarantee Funds<\/span><\/li>\r\n <li><code>8235<\/code><span>General and Other Reserve Funds<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout\">\r\n <div class=\"co-label\">Direction 7.1 \u2014 Opening a Reserve Fund<\/div>\r\n Except where Reserve Funds are specifically provided as distinct minor heads in Sector J, Reserve Funds should normally be opened as <strong>sub-heads<\/strong> under the various minor heads. Where Central Ministries need to open them as sub-heads, the approval of the <strong>Controller General of Accounts<\/strong> must be obtained; the CGA consults the Comptroller and Auditor General of India. In exceptional cases \u2014 such as depreciation or renewal reserve funds of Government commercial undertakings, where creation of the fund is obligatory under statute or rules \u2014 the heads may be opened <strong>without prior CGA approval<\/strong>, 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.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c6-k\"><span class=\"sec-badge\">Sector K<\/span><h3>Deposits and Advances<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#0E1B42\">\r\n <div class=\"st\"><span>K. Deposits and Advances<\/span><span class=\"cnt\">3 sub-sectors \u00b7 22 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) Deposits bearing Interest<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8336<\/code><span>Civil Deposits<\/span><\/li>\r\n <li><code>8337<\/code><span>Deposits of Railways<\/span><\/li>\r\n <li><code>8338<\/code><span>Deposits of Local Funds<\/span><\/li>\r\n <li><code>8342<\/code><span>Other Deposits<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b) Deposits not bearing Interest<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8443<\/code><span>Civil Deposits<\/span><\/li>\r\n <li><code>8444<\/code><span>Defence Deposits<\/span><\/li>\r\n <li><code>8445<\/code><span>Railway Deposits<\/span><\/li>\r\n <li><code>8446<\/code><span>Postal Deposits<\/span><\/li>\r\n <li><code>8447<\/code><span>Telecommunication Deposits<\/span><\/li>\r\n <li><code>8448<\/code><span>Deposits of Local Funds<\/span><\/li>\r\n <li><code>8449<\/code><span>Other Deposits<\/span><\/li>\r\n <li><code>8450<\/code><span>Balance Account of Union Territories<\/span><\/li>\r\n <li><code>8451<\/code><span>Bhopal Gas Leak Disaster Relief Fund<\/span><\/li>\r\n <li><code>8452<\/code><span>National Investment Fund<\/span><\/li>\r\n <li><code>8453<\/code><span>Income and Expenditure Account of National Investment Fund<\/span><\/li>\r\n <li><code>8454<\/code><span>Funds under Treasury Single Account (TSA) System<\/span><\/li>\r\n <li><code>8455<\/code><span>Settlement Account with India Post Payment Bank (IPPB)<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c) Advances<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8550<\/code><span>Civil Advances<\/span><\/li>\r\n <li><code>8551<\/code><span>Defence Advances<\/span><\/li>\r\n <li><code>8552<\/code><span>Railway Advances<\/span><\/li>\r\n <li><code>8553<\/code><span>Postal Advances<\/span><\/li>\r\n <li><code>8554<\/code><span>Telecommunication Advances<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c6-l\"><span class=\"sec-badge\">Sector L<\/span><h3>Suspense and Miscellaneous<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#0E1B42\">\r\n <div class=\"st\"><span>L. Suspense and Miscellaneous<\/span><span class=\"cnt\">5 sub-sectors \u00b7 16 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) Coinage Account<\/div>\r\n <ul class=\"heads\"><li><code>8656<\/code><span>Coinage Accounts<\/span><\/li><\/ul>\r\n <div class=\"subsec\">(b) Suspense<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8658<\/code><span>Suspense Accounts<\/span><\/li>\r\n <li><code>8659<\/code><span>Suspense Accounts (Defence)<\/span><\/li>\r\n <li><code>8660<\/code><span>Suspense Accounts (Railways)<\/span><\/li>\r\n <li><code>8661<\/code><span>Suspense Accounts (Postal)<\/span><\/li>\r\n <li><code>8662<\/code><span>Suspense Accounts (Telecommunication)<\/span><\/li>\r\n <li><code>8663<\/code><span>Accounting Adjustment Suspense<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c) Other Accounts<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8670<\/code><span>Cheques and Bills<\/span><\/li>\r\n <li><code>8671<\/code><span>Departmental Balances<\/span><\/li>\r\n <li><code>8672<\/code><span>Permanent Cash Imperest<\/span><\/li>\r\n <li><code>8673<\/code><span>Cash Balance Investment Account<\/span><\/li>\r\n <li><code>8674<\/code><span>Security Deposits made by Government<\/span><\/li>\r\n <li><code>8675<\/code><span>Deposits with Reserve Bank<\/span><\/li>\r\n <li><code>8677<\/code><span>Remittances into Banks\/Treasuries<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(d) Accounts with Governments of Foreign Countries<\/div>\r\n <ul class=\"heads\"><li><code>8679<\/code><span>Accounts with Governments of other Countries<\/span><\/li><\/ul>\r\n <div class=\"subsec\">(e) Miscellaneous<\/div>\r\n <ul class=\"heads\"><li><code>8680<\/code><span>Miscellaneous Government Accounts<\/span><\/li><\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c6-m\"><span class=\"sec-badge\">Sector M<\/span><h3>Remittances<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#0E1B42\">\r\n <div class=\"st\"><span>M. Remittances<\/span><span class=\"cnt\">3 sub-sectors \u00b7 12 major heads<\/span><\/div>\r\n <div class=\"body\">\r\n <div class=\"subsec\">(a) Money Orders and other Remittances<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8781<\/code><span>Money Orders<\/span><\/li>\r\n <li><code>8782<\/code><span>Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer<\/span><\/li>\r\n <li><code>8783<\/code><span>Agency arrangements of DoP with other Departments \/ Agencies<\/span><\/li>\r\n <li><code>8785<\/code><span>Other Remittances<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(b) Inter Government Adjustment Account<\/div>\r\n <ul class=\"heads\">\r\n <li><code>8786<\/code><span>Adjusting Account between Central and State Governments<\/span><\/li>\r\n <li><code>8787<\/code><span>Adjusting Account with Railways<\/span><\/li>\r\n <li><code>8788<\/code><span>Adjusting Account with Posts<\/span><\/li>\r\n <li><code>8789<\/code><span>Adjusting Account with Defence<\/span><\/li>\r\n <li><code>8793<\/code><span>Inter State Suspense Account<\/span><\/li>\r\n <li><code>8794<\/code><span>Accounts with the High Commissioner for India in U.K.<\/span><\/li>\r\n <li><code>8795<\/code><span>Adjusting Account with Telecommunications<\/span><\/li>\r\n <\/ul>\r\n <div class=\"subsec\">(c) Exchange Accounts<\/div>\r\n <ul class=\"heads\"><li><code>8797<\/code><span>Exchange Accounts<\/span><\/li><\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"c6-n\"><span class=\"sec-badge\">Sector N<\/span><h3>Cash Balance<\/h3><\/div>\r\n\r\n <div class=\"sector\" style=\"--c:#0E1B42\">\r\n <div class=\"st\"><span>N. Cash Balance<\/span><span class=\"cnt\">1 major head<\/span><\/div>\r\n <div class=\"body\">\r\n <ul class=\"heads\"><li><code>8999<\/code><span>Cash Balance<\/span><\/li><\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout deep\">\r\n <div class=\"co-label\">Direction 7.2 \u2014 Legacy minor heads<\/div>\r\n 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 <strong>1986-87<\/strong>, continue to be operated under the corresponding revised major heads from <strong>1987-88<\/strong> onwards \u2014 until the balances are liquidated.\r\n <\/div>\r\n\r\n<\/section>\r\n\r\n\r\n<section class=\"chapter-content\" data-chap=\"7\">\r\n\r\n <div class=\"chap-head\">\r\n <span class=\"chap-badge\">Chapter 7<\/span>\r\n <h2>General Directions 1 \u2013 4<\/h2>\r\n <\/div>\r\n\r\n <div class=\"kf-grid\">\r\n <div class=\"kf-card a\"><span class=\"ico\">\ud83d\udcd6<\/span><div class=\"lab\">Coverage<\/div><div class=\"val\" style=\"font-size:14px\">Directions 1 \u2013 4<\/div><div class=\"sub\">General \u00b7 Receipts \u00b7 Revenue Expenditure \u00b7 Capital Expenditure<\/div><\/div>\r\n <div class=\"kf-card b\"><span class=\"ico\">\u270f\ufe0f<\/span><div class=\"lab\">Who may open sub-heads<\/div><div class=\"val\" style=\"font-size:14px\">Each Government<\/div><div class=\"sub\">To suit its own local requirement<\/div><\/div>\r\n <div class=\"kf-card c\"><span class=\"ico\">\u26a0\ufe0f<\/span><div class=\"lab\">Standing caution<\/div><div class=\"val\" style=\"font-size:14px\">Do not multiply<\/div><div class=\"sub\">New sub-heads only when really necessary<\/div><\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"d1\"><span class=\"sec-badge\">Direction 1<\/span><h3>General<\/h3><\/div>\r\n\r\n <ul class=\"ilist\">\r\n <li><span class=\"ic\">1.1<\/span><span>The minor heads prescribed under each major or sub-major head \u2014 and those permitted to be opened under the subsequent Directions \u2014 may be divided into subordinate heads called <strong>sub-heads<\/strong> to suit the local requirement of each Government. The sub-head <strong>denotes and identifies the scheme<\/strong> 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. <strong>Sub-heads should not be multiplied unnecessarily<\/strong> and new ones opened only when really necessary.<\/span><\/li>\r\n <li><span class=\"ic\">1.2<\/span><span>Formal approval or issue of amendments by correction slip is <strong>not required<\/strong> for opening new minor heads in two circumstances.<\/span><\/li>\r\n <\/ul>\r\n\r\n <table class=\"tbl\">\r\n <thead><tr><th>Case<\/th><th>Circumstance<\/th><th>Illustration<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>1.2(a)<\/td><td>Where the Directions themselves specify the case and name the head.<\/td><td>\u201cDirection and Administration\u201d, \u201cOther Expenditure\u201d \u2014 named in Direction 3.1.<\/td><\/tr>\r\n <tr><td>1.2(b)<\/td><td>Where the List merely gives a guideline in the \u201cMinor Heads\u201d column.<\/td><td>\u201cEach project will be a minor head\u201d against major heads 2701 \/ 4701 \/ 6701 for Major and Medium Irrigation.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"co-label\">Where a correction slip IS still needed<\/div>\r\n For opening new minor heads <strong>in terms of the foot-notes below major heads<\/strong>, or otherwise, formal approval and the issue of a correction slip <strong>would be required<\/strong>.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"d2\"><span class=\"sec-badge\">Direction 2<\/span><h3>Receipt Heads<\/h3><\/div>\r\n\r\n <ul class=\"ilist\">\r\n <li><span class=\"ic\">2.1<\/span><span>The minor head <strong>Services and Service Fees<\/strong> (code <code class=\"chip\">501<\/code>) may be opened under the receipt major or sub-major heads wherever it has not been provided, if necessary.<\/span><\/li>\r\n <li><span class=\"ic\">2.2<\/span><span><strong>Refunds of Revenue<\/strong> shall, as a general rule, be taken in reduction of the revenue receipts. <code class=\"chip\">900 \u2014 Deduct-Refunds<\/code> may be opened as a minor head under Sector <strong>B. Non-Tax Revenue<\/strong>, 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 <strong>C. Grants-in-Aid and Contributions<\/strong>. Under Sector <strong>A. Tax Revenue<\/strong>, however, Deduct-Refunds should be opened as a <strong>distinct sub-head below the appropriate minor head<\/strong>, so that the net collection of each tax or duty is readily ascertainable. See the note below major head <strong>0037 Customs<\/strong> for the accountal of Deduct-Refunds and Deduct-Drawbacks.<\/span><\/li>\r\n <li><span class=\"ic\">2.3<\/span><span>The minor head <strong>Other Receipts<\/strong> (code <code class=\"chip\">800<\/code>) may be opened under receipt major or sub-major heads wherever not provided. Sub-heads that may be opened under it include <em>(i)<\/em> Leave Salary Contributions and <em>(ii)<\/em> sale proceeds of dead-stock, waste paper and other articles whose cost was met from office expenses. The minor head <strong>Receipts Awaiting Transfer to other Minor Heads (RAT)<\/strong> (code <code class=\"chip\">500<\/code>) may be opened wherever necessary under functional major or sub-major heads in Section 1 \u2014 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 <strong>affording minus credit to the transitory head<\/strong>.<\/span><\/li>\r\n <li><span class=\"ic\">2.4<\/span><span>In addition to the minor heads prescribed under <strong>1601 \u2014 Grants-in-Aid from Central Government<\/strong>, 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.<\/span><\/li>\r\n <li><span class=\"ic\">2.5<\/span><span>The minor head <strong>Interest or other earnings from Grantee on unspent balances<\/strong> (code <code class=\"chip\">801<\/code>) may be opened wherever necessary under functional major or sub-major heads in Section 1. The nature of the receipt \u2014 interest or other earnings \u2014 is classified at <strong>sub-head level<\/strong>.<\/span><\/li>\r\n <li><span class=\"ic\">2.6<\/span><span>The minor head <strong>Fines and Forfeitures<\/strong> (code <code class=\"chip\">503<\/code>) 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 <strong>sub-head level<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"d3\"><span class=\"sec-badge\">Direction 3<\/span><h3>Expenditure Heads (Revenue Account)<\/h3><\/div>\r\n\r\n <h4>3.1 \u2014 Minor heads that may be opened even where not prescribed<\/h4>\r\n\r\n <table class=\"tbl\">\r\n <thead><tr><th>Code<\/th><th>Minor head<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>001<\/td><td>Direction and Administration \u2014 <em>placed as the first minor head<\/em><\/td><\/tr>\r\n <tr><td>003<\/td><td>Training<\/td><\/tr>\r\n <tr><td>187<\/td><td>Assistance to Industries \/ Companies<\/td><\/tr>\r\n <tr><td>188<\/td><td>Assistance to Autonomous Bodies<\/td><\/tr>\r\n <tr><td>190<\/td><td>Assistance to Public Sector and other undertakings<\/td><\/tr>\r\n <tr><td>191<\/td><td>Assistance to Municipal Corporation<\/td><\/tr>\r\n <tr><td>192<\/td><td>Assistance to Municipalities \/ Municipal Councils<\/td><\/tr>\r\n <tr><td>193<\/td><td>Assistance to Nagar Panchayats \/ Notified Area Committees or equivalent thereof<\/td><\/tr>\r\n <tr><td>195<\/td><td>Assistance to Co-operatives<\/td><\/tr>\r\n <tr><td>196<\/td><td>Assistance to Zilla Parishads \/ District level Panchayats<\/td><\/tr>\r\n <tr><td>197<\/td><td>Assistance to Block Panchayats \/ Intermediate level Panchayats<\/td><\/tr>\r\n <tr><td>198<\/td><td>Assistance to Gram Panchayats<\/td><\/tr>\r\n <tr><td>199<\/td><td>Assistance to Other Non-Government Institutions<\/td><\/tr>\r\n <tr><td>800<\/td><td>Other Expenditure<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"callout\">\r\n <div class=\"co-label\">Notes to Direction 3.1<\/div>\r\n <ul class=\"ilist\" style=\"margin-top:6px\">\r\n <li><span class=\"ic\">1<\/span><span>Where <strong>Direction and Administration<\/strong> 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.<\/span><\/li>\r\n <li><span class=\"ic\">2<\/span><span>Details of each scheme, project or programme are indicated at <strong>sub-head level<\/strong> below the standard minor head <strong>Training<\/strong>; sub-schemes or activities and objects of expenditure at detailed head and object head levels respectively. Care must be taken to <strong>avoid double provisioning<\/strong> of training expenditure \u2014 both under Training and under establishment-oriented minor heads such as Direction and Administration.<\/span><\/li>\r\n <li><span class=\"ic\">3<\/span><span>Assistance to public sector and other undertakings is classified under <strong>190<\/strong>; assistance to private companies, manufacturers or exporters under the <strong>Production Linked Incentive Scheme<\/strong> and similar schemes is classified under <strong>187 \u2014 Assistance to Industries \/ Companies<\/strong>.<\/span><\/li>\r\n <li><span class=\"ic\">4<\/span><span>Where separate establishment expenditure exists for <strong>monitoring, evaluation and statistics<\/strong>, it may be distinctly recorded under a sub-head below Direction and Administration or another appropriate minor head.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <h4>3.1 (continued) \u2014 Expenditure Awaiting Transfer (EAT), code 502<\/h4>\r\n <p>Normally the executing or agent Department incurring the expenditure will, on receipt of approval or authorisation from the functional Ministry, <strong>directly operate the budget head of the latter<\/strong> and not debit the expenditure to \u201cPAO Suspense\u201d or \u201cCSSA\u201d. 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 <strong>Expenditure Awaiting Transfer to other Heads \/ Departments (EAT)<\/strong>, code <code class=\"chip\">502<\/code>. 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.<\/p>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"co-label\">Clearing the EAT head<\/div>\r\n 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 <strong>inter-departmental transactions<\/strong>, it is cleared on receipt of the amount from the other Department by <strong>affording minus debit to the transitory head during the same financial year<\/strong> 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 \u201cUnclassified Suspense\u201d, and for transactions booked under \u201cVouchers Suspense\u201d where vouchers are wanting or not readily susceptible of classification.\r\n <\/div>\r\n\r\n <h4>3.2 to 3.11 \u2014 The remaining Directions on Revenue Expenditure<\/h4>\r\n\r\n <table class=\"tbl\">\r\n <thead><tr><th>Dir.<\/th><th>Head and code<\/th><th>Rule<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>3.2<\/td><td>International Co-operation <code class=\"chip\">798<\/code><br>International Conference \/ Meeting <code class=\"chip\">790<\/code><\/td><td>798 records contributions to international organisations related to specific functions \u2014 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 <strong>\u20b91 crore or more<\/strong>, a separate minor head 790 may be opened below the functional major or sub-major head. See also note (l) below major head 3605.<\/td><\/tr>\r\n <tr><td>3.3<\/td><td>Irrecoverable Loans Written Off <code class=\"chip\">792<\/code> \/ <code class=\"chip\">795<\/code><\/td><td>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 <strong>795<\/strong> below major head <strong>2075<\/strong>. \u201cLoans to State Govt. written off\u201d is adjusted under a distinct sub-head of the same nomenclature below that minor head.<\/td><\/tr>\r\n <tr><td>3.4<\/td><td>Transfer to Reserve Funds \/ Deposits Accounts <code class=\"chip\">797<\/code><\/td><td>Transfers appear as a distinct sub-head \u201cTransfer to \u2026 (name of the Fund \/ Account)\u201d with object head <strong>Inter-Account Transfer<\/strong>. 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 <code class=\"chip\">902 \u2014 Deduct: Amount met from \u2026<\/code> under the head where the expenditure stands debited.<\/td><\/tr>\r\n <tr><td>3.5<\/td><td>Recoverable expenditure<\/td><td>Where expenditure recorded under one minor head is wholly or partly recoverable by debit to another minor head \u2014 under the same or a different major head \u2014 the amount recovered is recorded under a distinct sub-head <strong>\u201cDeduct amount transferred to \u2026 (name of minor \/ major head)\u201d<\/strong>.<\/td><\/tr>\r\n <tr><td>3.6<\/td><td>Suspense <code class=\"chip\">799<\/code><\/td><td>Opened only under those major heads where expenditure on <strong>works<\/strong> 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: <strong>(a) Stock, (b) Miscellaneous Works Advances, (c) Work Shop Suspense<\/strong>.<\/td><\/tr>\r\n <tr><td>3.7<\/td><td>Machinery and Equipment <code class=\"chip\">052<\/code><\/td><td>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 \u201cNew Supplies\u201d and \u201cRepairs and Carriage\u201d are opened under it.<\/td><\/tr>\r\n <tr><td>3.8<\/td><td>DAPSC <code class=\"chip\">789<\/code><br>DAPST <code class=\"chip\">796<\/code><\/td><td>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 <strong>both<\/strong> the Revenue Account and Capital Account sectors, wherever necessary.<\/td><\/tr>\r\n <tr><td>3.9<\/td><td>New minor heads under 3601 \/ 3602<\/td><td>Nomenclature construction \u2014 see the worked table in Chapter 3. Where none of the patterns fit, the advice of the CGA should be sought.<\/td><\/tr>\r\n <tr><td>3.10<\/td><td>Deduct-Recoveries of Overpayments <code class=\"chip\">911<\/code><br>Unspent balances <code class=\"chip\">912<\/code> \/ <code class=\"chip\">913<\/code><\/td><td>Overpayments recovered \u2014 in cash or by short drawl \u2014 <strong>during the same financial year<\/strong> are recorded as a reduction of expenditure under the concerned service head. Recoveries pertaining to <strong>previous years<\/strong> 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).<\/td><\/tr>\r\n <tr><td>3.11<\/td><td>Interest or other payments to Grantor on unspent balances <code class=\"chip\">802<\/code><\/td><td>Opened wherever necessary in Section 2 for interest or other payments to a grantor on unspent grant balances. The nature of the expenditure \u2014 interest, penal interest and so on \u2014 is classified at <strong>sub-head level<\/strong>.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"callout deep\">\r\n <div class=\"co-label\">Note to Direction 3.10 \u2014 Nationalised banks<\/div>\r\n 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 <strong>\u201cDeduct Recoveries\u201d below the line in the Capital Section<\/strong>.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"d4\"><span class=\"sec-badge\">Direction 4<\/span><h3>Expenditure Heads (Capital Account)<\/h3><\/div>\r\n\r\n <p>The Directions applying to the Capital Account are set out in full in the appendix to Chapter 4. In summary: minor heads <strong>001<\/strong> and <strong>800<\/strong> may be opened wherever necessary even where not prescribed (4.1); <strong>190<\/strong> and <strong>195<\/strong> carry investments, with debentures going to the Loan Section instead (4.2); receipts and recoveries on capital account are normally a <strong>sub-head<\/strong>, exceptionally a minor head <strong>901<\/strong> for government trading schemes (4.3); <strong>797<\/strong> and <strong>902<\/strong> handle reserve fund transfers with a mandatory footnote where the transfer is not fully utilised (4.4); and Directions <strong>3.6<\/strong> and <strong>3.8<\/strong> apply here too (4.5).<\/p>\r\n\r\n<\/section>\r\n\r\n\r\n<section class=\"chapter-content\" data-chap=\"8\">\r\n\r\n <div class=\"chap-head\">\r\n <span class=\"chap-badge\">Chapter 8<\/span>\r\n <h2>General Directions 5 \u2013 7<\/h2>\r\n <\/div>\r\n\r\n <div class=\"kf-grid\">\r\n <div class=\"kf-card a\"><span class=\"ico\">\ud83c\udfed<\/span><div class=\"lab\">Direction 5<\/div><div class=\"val\" style=\"font-size:14px\">Codes 201 \u2013 300<\/div><div class=\"sub\">Reserved for commercial undertakings<\/div><\/div>\r\n <div class=\"kf-card b\"><span class=\"ico\">\ud83e\udd1d<\/span><div class=\"lab\">Direction 6<\/div><div class=\"val\" style=\"font-size:14px\">Loans & Advances<\/div><div class=\"sub\">Minor heads 188 \u2013 199 and 800<\/div><\/div>\r\n <div class=\"kf-card c\"><span class=\"ico\">\ud83c\udfdb\ufe0f<\/span><div class=\"lab\">Direction 7<\/div><div class=\"val\" style=\"font-size:14px\">Public Account<\/div><div class=\"sub\">CGA approval for Reserve Funds<\/div><\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"d5\"><span class=\"sec-badge\">Direction 5<\/span><h3>Departmentally run Commercial Undertakings and State Trading Schemes<\/h3><\/div>\r\n\r\n <h4>5.1 \u2014 Undertakings and schemes declared commercial<\/h4>\r\n <ul class=\"ilist\">\r\n <li><span class=\"ic\">i.<\/span><span>A distinct minor head in the range <code class=\"chip\">201 \u2013 300<\/code> may be opened for <strong>each<\/strong> such undertaking or scheme \u2014 or for a group of similar ones as may be found convenient \u2014 under the appropriate functional receipt, revenue expenditure (working expenses) or capital expenditure head respectively.<\/span><\/li>\r\n <li><span class=\"ic\">ii.<\/span><span><strong>Revenue receipts<\/strong> may be recorded under suitable sub-heads such as \u201cReceipts from sales\u201d and \u201cOther Receipts\u201d under the minor head concerned.<\/span><\/li>\r\n <li><span class=\"ic\">iii.<\/span><span><strong>Working expenses or revenue expenditure<\/strong> 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 \u2014 with suitable detailed heads thereunder.<\/span><\/li>\r\n <\/ul>\r\n\r\n <h4>5.2 \u2014 Schemes NOT declared commercial<\/h4>\r\n <p>Distinct <strong>sub-heads<\/strong> 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 <strong>reduction of Capital Expenditure<\/strong> under the relevant sub-heads. Where the sub-heads cannot be identified, receipts may be adjusted under a minor head <code class=\"chip\">901 \u2014 Deduct: Receipts and Recoveries on Capital Account<\/code>.<\/p>\r\n\r\n <h4>5.3 \u2014 Schemes with revolving funds<\/h4>\r\n <div class=\"callout\">\r\n <div class=\"co-label\">Direction 5.3<\/div>\r\n In the case of State Trading Schemes with revolving funds from an advance to be credited to a <strong>personal ledger account<\/strong> within the major head, the additional sub-heads or detailed heads (as the case may be) <strong>\u201cAdvances\u201d<\/strong> and <strong>\u201cSuspense (Personal Deposits)\u201d<\/strong> may be opened.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"d6\"><span class=\"sec-badge\">Direction 6<\/span><h3>Loans and Advances<\/h3><\/div>\r\n\r\n <ul class=\"ilist\">\r\n <li><span class=\"ic\">6.1<\/span><span>The minor heads <code class=\"chip\">188<\/code> to <code class=\"chip\">199<\/code> listed 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 <strong>sub-head<\/strong>; institutions receiving loans under a scheme appear as <strong>detailed heads<\/strong>.<\/span><\/li>\r\n <li><span class=\"ic\">6.2<\/span><span>The minor head <strong>Other Loans<\/strong> (code <code class=\"chip\">800<\/code>), wherever not specifically prescribed, may be opened below major or sub-major heads in Sector F wherever necessary.<\/span><\/li>\r\n <li><span class=\"ic\">6.3<\/span><span>The Directions contained in <strong>paras 3.6 and 3.8<\/strong> apply <em>mutatis mutandis<\/em> to functional major and sub-major heads in Sector F, wherever necessary.<\/span><\/li>\r\n <li><span class=\"ic\">6.4<\/span><span>Expenditure of a loan nature met from a Reserve Fund or Deposit Account is reflected under the relevant <strong>programme minor head<\/strong>. Adjustment against the Fund is shown as a deduct entry under <code class=\"chip\">902 \u2014 Deduct amount met from \u2026 (name of the Reserve Fund \/ Deposit Account)<\/code> under the functional major or sub-major head, in the manner indicated in para 3.4.<\/span><\/li>\r\n <li><span class=\"ic\">6.5<\/span><span>New minor heads under <strong>6004<\/strong>, <strong>7601<\/strong> and <strong>7602<\/strong> are named according to the Section in which the borrowing Government intends to utilise the loan \u2014 see the worked table in Chapter 5.<\/span><\/li>\r\n <\/ul>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"d7\"><span class=\"sec-badge\">Direction 7<\/span><h3>Public Account<\/h3><\/div>\r\n\r\n <ul class=\"ilist\">\r\n <li><span class=\"ic\">7.1<\/span><span>Except where Reserve Funds have been specifically provided as distinct minor heads in Sector J, Reserve Funds should normally be opened as <strong>sub-heads<\/strong> 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 <strong>Controller General of Accounts<\/strong> must be obtained; the CGA will consult the <strong>Comptroller and Auditor General of India<\/strong>. In exceptional cases \u2014 such as Depreciation or Renewal Reserve Funds of Government Commercial Undertakings, where creation of the Fund is obligatory under statute or rules \u2014 the heads may be opened <strong>without prior CGA approval<\/strong>, 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 <strong>investment account appears as a distinct sub-head below the sub-head relating to the Fund<\/strong>.<\/span><\/li>\r\n <li><span class=\"ic\">7.2<\/span><span>Minor 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 <strong>1986-87<\/strong>, would continue to be operated under the corresponding revised major heads from <strong>1987-88<\/strong> onwards till the balances are liquidated.<\/span><\/li>\r\n <\/ul>\r\n\r\n<\/section>\r\n\r\n\r\n<section class=\"chapter-content\" data-chap=\"9\">\r\n\r\n <div class=\"chap-head\">\r\n <span class=\"chap-badge\">Chapter 9<\/span>\r\n <h2>Coding Pattern and Standard Minor Heads<\/h2>\r\n <\/div>\r\n\r\n <div class=\"kf-grid\">\r\n <div class=\"kf-card a\"><span class=\"ico\">\ud83d\udd22<\/span><div class=\"lab\">Total digits in a head<\/div><div class=\"val\">15<\/div><div class=\"sub\">4 + 2 + 3 + 2 + 2 + 2<\/div><\/div>\r\n <div class=\"kf-card b\"><span class=\"ico\">\ud83d\udd12<\/span><div class=\"lab\">Reserved minor head codes<\/div><div class=\"val\">001 \u2013 100<\/div><div class=\"sub\">plus a few from 750 \u2013 900<\/div><\/div>\r\n <div class=\"kf-card c\"><span class=\"ico\">\u2796<\/span><div class=\"lab\">Deduct heads<\/div><div class=\"val\">900 onwards<\/div><div class=\"sub\">Always reserved<\/div><\/div>\r\n <\/div>\r\n\r\n <p>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.<\/p>\r\n\r\n <div class=\"anat\">\r\n <div class=\"anat-row\">\r\n <span class=\"seg b\">2401<\/span><span class=\"seg n\">\u2013<\/span>\r\n <span class=\"seg b\">00<\/span><span class=\"seg n\">\u2013<\/span>\r\n <span class=\"seg b\">001<\/span><span class=\"seg n\">\u2013<\/span>\r\n <span class=\"seg g\">01<\/span><span class=\"seg n\">\u2013<\/span>\r\n <span class=\"seg g\">00<\/span><span class=\"seg n\">\u2013<\/span>\r\n <span class=\"seg g\">01<\/span>\r\n <\/div>\r\n <div class=\"anat-legend\">\r\n <div><strong>2401<\/strong> \u2014 Major head, 4 digits<\/div>\r\n <div><strong>00<\/strong> \u2014 Sub-major head, 2 digits<\/div>\r\n <div><strong>001<\/strong> \u2014 Minor head, 3 digits<\/div>\r\n <div><strong>01<\/strong> \u2014 Sub-head, 2 digits<\/div>\r\n <div><strong>00<\/strong> \u2014 Detailed head, 2 digits<\/div>\r\n <div><strong>01<\/strong> \u2014 Object head, 2 digits<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"d8-mh\"><span class=\"sec-badge\">8.1<\/span><h3>Major Head<\/h3><\/div>\r\n\r\n <ul class=\"ilist\">\r\n <li><span class=\"ic\">i.<\/span><span>A <strong>four-digit code<\/strong> is allotted to the major head. The <strong>first digit<\/strong> indicates whether the head is a Receipt Head, Revenue Expenditure Head, Capital Expenditure Head or Loan Head.<\/span><\/li>\r\n <li><span class=\"ic\">ii.<\/span><span>First digit <strong>0 or 1<\/strong> \u2192 Revenue Receipt. <strong>2 or 3<\/strong> \u2192 Revenue Expenditure. <strong>4 or 5<\/strong> \u2192 Capital Expenditure (4000 for Capital Receipt). <strong>6 or 7<\/strong> \u2192 Loan head. <strong>8<\/strong> \u2192 Contingency Fund and Public Account.<\/span><\/li>\r\n <li><span class=\"ic\">iii.<\/span><span>Adding <strong>2<\/strong> 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.<\/span><\/li>\r\n <li><span class=\"ic\">iv.<\/span><span>The pattern is <strong>not relevant<\/strong> for departments not operating capital or loan heads \u2014 for example the Department of Supply.<\/span><\/li>\r\n <li><span class=\"ic\">v.<\/span><span>In a few cases where receipt or expenditure is not heavy, certain major heads have been <strong>combined under a single number<\/strong>, the major heads themselves forming sub-major heads under that number.<\/span><\/li>\r\n <li><span class=\"ic\">vi.<\/span><span>In exceptional circumstances where the correspondence between Revenue Receipt, Revenue Expenditure, Capital Expenditure and Loan codes cannot be maintained, <strong>suitable major head codes other than the corresponding codes may be introduced<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"rungs\" style=\"margin-top:14px\">\r\n <div class=\"rung\" style=\"--c:#14307E\"><code>0401<\/code><em>Represents the Receipt Head for crop husbandry<\/em><\/div>\r\n <div class=\"rung\" style=\"--c:#2E52C8\"><code>2401<\/code><em>The Revenue Expenditure Head for crop husbandry<\/em><\/div>\r\n <div class=\"rung\" style=\"--c:#8A6209\"><code>4401<\/code><em>Capital outlay on crop husbandry<\/em><\/div>\r\n <div class=\"rung\" style=\"--c:#C4900F\"><code>6401<\/code><em>Loans for crop husbandry<\/em><\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"d8-smh\"><span class=\"sec-badge\">8.2<\/span><h3>Sub-Major Head<\/h3><\/div>\r\n\r\n <div class=\"callout deep\">\r\n <div class=\"co-label\">Numbering rule<\/div>\r\n A <strong>two-digit code<\/strong> is allotted, starting from <code class=\"chip\">01<\/code> under each major head. Where no sub-major head exists, it is allotted the code <code class=\"chip\">00<\/code>. The nomenclature <strong>\u201cGeneral\u201d<\/strong> has been allotted code <code class=\"chip\">80<\/code> \u2014 so that even after further sub-major heads are introduced, the code for \u201cGeneral\u201d will continue to remain the last one.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"d8-mih\"><span class=\"sec-badge\">8.3<\/span><h3>Minor Heads<\/h3><\/div>\r\n\r\n <ul class=\"ilist\">\r\n <li><span class=\"ic\">i.<\/span><span>Minor heads carry a <strong>three-digit code<\/strong>, starting from <code class=\"chip\">001<\/code> under each sub-major head \u2014 or under the major head where there is no sub-major head.<\/span><\/li>\r\n <li><span class=\"ic\">ii.<\/span><span>Codes from <strong>001 to 100<\/strong>, and a few from <strong>750 to 900<\/strong>, are <strong>reserved<\/strong> for certain standard minor heads. For example, code <code class=\"chip\">001<\/code> always represents Direction and Administration.<\/span><\/li>\r\n <li><span class=\"ic\">iii.<\/span><span><strong>Non-standard<\/strong> minor heads are allotted codes from <code class=\"chip\">101<\/code> in the Revenue Expenditure series and from <code class=\"chip\">201<\/code> in the Capital and Loan series. Where the description under capital or loan is the same as in the Revenue Expenditure Section, <strong>the same code number is used<\/strong>.<\/span><\/li>\r\n <li><span class=\"ic\">iv.<\/span><span>Code numbers from <strong>900<\/strong> are always reserved for <strong>Deduct Receipt<\/strong> or <strong>Deduct Expenditure<\/strong> heads.<\/span><\/li>\r\n <li><span class=\"ic\">v.<\/span><span>The code for <strong>Other Expenditure<\/strong> is <code class=\"chip\">800<\/code>. Where a minor head \u201cOther Expenditure\u201d also exists, the code for other grants or other schemes is kept as <code class=\"chip\">600<\/code> \u2014 so that the order in which minor heads are codified is not disturbed when new minor heads are introduced.<\/span><\/li>\r\n <li><span class=\"ic\">vi.<\/span><span>The coding pattern is designed so that minor heads sharing a <strong>common nomenclature<\/strong> across various major or sub-major heads carry, as far as possible, the <strong>same three-digit code<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"co-label\">Before allotting or altering any code<\/div>\r\n The <strong>Computer Cell of the C.G.A.\u2019s organisation should be consulted<\/strong> before any new code is allotted or any existing code \u2014 at whatever level \u2014 is altered.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n <div class=\"sec-head\" id=\"d8-sub\"><span class=\"sec-badge\">8.4<\/span><h3>Sub-Head and Below<\/h3><\/div>\r\n\r\n <p>At the Centre, the <strong>Sub Head<\/strong> represents schemes, the <strong>Detailed Head<\/strong> represents sub-schemes, and the <strong>Object Head<\/strong> represents the objects on which the expenditure is incurred \u2014 Pay, DA, HRA, Rewards, Gratuity and so on. Each of these levels has been allotted a <strong>two-digit code<\/strong>.<\/p>\r\n\r\n <div class=\"callout\">\r\n <div class=\"co-label\">Aggregate object codes<\/div>\r\n Where it is not feasible to break up the objects of expenditure into such details, the codes provided for <strong>aggregates of certain items<\/strong> 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 <strong>Salaries<\/strong> may be used to represent the aggregate of these items.\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n \r\n <div class=\"abox\" id=\"d8-tbl\">\r\n <span class=\"astamp\">Direction 8 \u2014 Illustrative List<\/span>\r\n <h3>Standard Minor Head Codes and their Common Nomenclature<\/h3>\r\n <p class=\"ameta\">Where the same nomenclature recurs under different major heads, the same three-digit code is used. An asterisk in the source indicates \u201cstrike out whichever is not applicable\u201d.<\/p>\r\n\r\n <table class=\"tbl\">\r\n <thead><tr><th>Code<\/th><th>Common nomenclature<\/th><th>Direction<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>001<\/td><td>Direction and Administration<\/td><td class=\"ref\">3.1, 4.1<\/td><\/tr>\r\n <tr><td>003<\/td><td>Training<\/td><td class=\"ref\">3.1<\/td><\/tr>\r\n <tr><td>004<\/td><td>Research \/ Research & Development<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>005<\/td><td>Investigation<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>050<\/td><td>Land<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>051<\/td><td>Construction<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>052<\/td><td>Machinery and Equipment<\/td><td class=\"ref\">3.7<\/td><\/tr>\r\n <tr><td>150<\/td><td>Assistance to I.C.A.R.<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>187<\/td><td>Assistance to Industries \/ Companies<\/td><td class=\"ref\">3.1<\/td><\/tr>\r\n <tr><td>188<\/td><td>Assistance \/ Loans to Autonomous Bodies<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>190<\/td><td>Assistance to \/ Investments in \/ Loans to Public Sector and Other Undertakings<\/td><td class=\"ref\">3.1, 4.2, 6.1<\/td><\/tr>\r\n <tr><td>191<\/td><td>Assistance \/ Loans to Municipal Corporation<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>192<\/td><td>Assistance \/ Loans to Municipalities \/ Municipal Councils<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>193<\/td><td>Assistance \/ Loans to Nagar Panchayats \/ Notified Area Committees or equivalent thereof<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>194<\/td><td>Loans to Voluntary Organisations<\/td><td class=\"ref\">6.1<\/td><\/tr>\r\n <tr><td>195<\/td><td>Assistance to \/ Investments in \/ Loans to Co-operatives<\/td><td class=\"ref\">3.1, 4.2, 6.1<\/td><\/tr>\r\n <tr><td>196<\/td><td>Assistance \/ Loans to Zila Parishads \/ District level Panchayats<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>197<\/td><td>Assistance \/ Loans to Block Panchayats \/ Intermediate level Panchayats<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>198<\/td><td>Assistance \/ Loans to Gram Panchayats<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>199<\/td><td>Assistance to Other Non-Government Institutions \/ Loans to Trading and Other Non-Government Institutions<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>201 \u2013 300<\/td><td>Departmentally run commercial undertakings and state trading schemes declared commercial<\/td><td class=\"ref\">5.1<\/td><\/tr>\r\n <tr><td>500<\/td><td>Receipts Awaiting Transfer to other Minor Heads (RAT)<\/td><td class=\"ref\">2.3<\/td><\/tr>\r\n <tr><td>501<\/td><td>Services and Service Fees<\/td><td class=\"ref\">2.1<\/td><\/tr>\r\n <tr><td>502<\/td><td>Expenditure Awaiting Transfer to other Heads \/ Departments (EAT)<\/td><td class=\"ref\">3.1<\/td><\/tr>\r\n <tr><td>503<\/td><td>Fines and Forfeitures<\/td><td class=\"ref\">2.6<\/td><\/tr>\r\n <tr><td>789<\/td><td>Development Action Plan for Scheduled Castes (DAPSC)<\/td><td class=\"ref\">3.8<\/td><\/tr>\r\n <tr><td>790<\/td><td>International Conference \/ Meeting<\/td><td class=\"ref\">3.2<\/td><\/tr>\r\n <tr><td>791<\/td><td>Loss by Exchange \/ Gain by Exchange<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>792 \/ 795<\/td><td>Irrecoverable Loans Written Off<\/td><td class=\"ref\">3.3<\/td><\/tr>\r\n <tr><td>793<\/td><td>Special Central Assistance for Scheduled Castes Component Plan<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>794<\/td><td>Special Central Assistance for Tribal Sub Plan<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>796<\/td><td>Development Action Plan for Scheduled Tribes (DAPST)<\/td><td class=\"ref\">3.8<\/td><\/tr>\r\n <tr><td>797<\/td><td>Transfer to Reserve Funds \/ Deposits Accounts<\/td><td class=\"ref\">3.4, 4.4<\/td><\/tr>\r\n <tr><td>798<\/td><td>International Co-operation<\/td><td class=\"ref\">3.2<\/td><\/tr>\r\n <tr><td>799<\/td><td>Suspense<\/td><td class=\"ref\">3.6<\/td><\/tr>\r\n <tr><td>800<\/td><td>Other Receipts \/ Other Expenditure \/ Other Loans \/ Other Deposits<\/td><td class=\"ref\">2.3, 3.1, 4.1, 6.2<\/td><\/tr>\r\n <tr><td>801<\/td><td>Interest or other earnings from Grantee on unspent balances<\/td><td class=\"ref\">2.5<\/td><\/tr>\r\n <tr><td>802<\/td><td>Interest or other payments to Grantor on unspent balances<\/td><td class=\"ref\">3.11<\/td><\/tr>\r\n <tr><td>900 onwards<\/td><td>Always reserved for Deduct-Receipts, Deduct-Refunds or Deduct-Expenditure heads<\/td><td class=\"ref\">2.2, 3.4, 3.10, 4.4, 5.2, 6.4<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"callout\">\r\n <div class=\"co-label\">Note to the Illustrative List<\/div>\r\n The standard minor heads may be opened by Ministries, Departments, State Governments and Union Territory Governments with Legislature <strong>in consultation with their Budget authorities<\/strong>, 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.\r\n <\/div>\r\n <\/div>\r\n\r\n <hr class=\"divider\">\r\n\r\n \r\n <div class=\"sec-head\" id=\"d8-rec\"><span class=\"sec-badge\">Recap<\/span><h3>Rules Worth Memorising<\/h3><\/div>\r\n\r\n <table class=\"tbl\">\r\n <thead><tr><th>Direction<\/th><th>The rule in one line<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>1.2<\/td><td>No correction slip is needed where the Directions name the head, or where the List gives only a guideline \u2014 but footnote-based openings still need one.<\/td><\/tr>\r\n <tr><td>2.2<\/td><td>Deduct-Refunds is a <strong>minor head<\/strong> under Non-Tax Revenue and Grants-in-Aid, but a <strong>sub-head<\/strong> under Tax Revenue.<\/td><\/tr>\r\n <tr><td>3.1<\/td><td>001 is always the <strong>first<\/strong> minor head; 502 (EAT) is cleared by minus debit within the same financial year for inter-departmental settlements.<\/td><\/tr>\r\n <tr><td>3.2<\/td><td>A separate minor head 790 for an international conference only where expenditure is expected to be <strong>\u20b91 crore or more<\/strong>.<\/td><\/tr>\r\n <tr><td>3.4<\/td><td>797 in, 902 out \u2014 transfers to a Reserve Fund go under 797 with object head \u201cInter-Account Transfer\u201d; amounts met from it are a deduct entry under 902.<\/td><\/tr>\r\n <tr><td>3.6<\/td><td>Suspense (799) exists only in works accounts, and has exactly <strong>three<\/strong> sub-heads: Stock, Miscellaneous Works Advances, Workshop Suspense.<\/td><\/tr>\r\n <tr><td>3.10<\/td><td>Same year \u2192 reduce expenditure. Later year \u2192 911, without disturbing gross expenditure in the Appropriation Accounts.<\/td><\/tr>\r\n <tr><td>4.2<\/td><td>Equity goes to 190 (or 195 for co-operatives); <strong>debentures go to the Loan Section<\/strong>.<\/td><\/tr>\r\n <tr><td>4.4(b)<\/td><td>An unutilised transfer to a Reserve Fund through a Capital head must be <strong>footnoted in the Finance Account<\/strong>.<\/td><\/tr>\r\n <tr><td>5.1<\/td><td>Codes <strong>201 \u2013 300<\/strong> are the range for departmentally run commercial undertakings.<\/td><\/tr>\r\n <tr><td>7.1<\/td><td>CGA approval \u2014 after consulting the C&AG \u2014 is needed to open a Reserve Fund as a sub-head, except where a statute makes the Fund obligatory.<\/td><\/tr>\r\n <tr><td>8<\/td><td>Sub-major heads start at 01; 00 means none exists; <strong>\u201cGeneral\u201d is permanently 80<\/strong> so it always sorts last.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n<\/section>\r\n\r\n\r\n<\/main>\r\n<\/div>\r\n\r\n\r\n<div class=\"exview hidden\" id=\"viewExplorer\">\r\n\r\n <div class=\"exv-sec\">\r\n <div class=\"kicker\">Start here<\/div>\r\n <h2>Eleven words, one worked example<\/h2>\r\n <p>Part, Division, Section, Sector, Sub-sector, and then the six coded heads. Each is a narrower answer to the question \u201cwhere does this rupee belong?\u201d. Read one row at a time \u2014 the right-hand column follows a single transaction all the way down.<\/p>\r\n <\/div>\r\n\r\n <div class=\"ladder\">\r\n <div class=\"lad-hd\"><div>Level<\/div><div>What it decides<\/div><div>Worked example<\/div><\/div>\r\n\r\n <div class=\"band s\">Structural levels \u2014 they organise the list, but carry no code of their own<\/div>\r\n\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Part<\/b><em>Three of them<\/em><\/div>\r\n <div class=\"ask\">Which constitutional fund does the money belong to?<\/div>\r\n <div class=\"eg\">Part I \u2014 Consolidated Fund of India<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Division<\/b><em>Only inside Part I<\/em><\/div>\r\n <div class=\"ask\">Is it revenue in nature, or capital?<\/div>\r\n <div class=\"eg\">Revenue Division<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Section<\/b><em>Four in Part I<\/em><\/div>\r\n <div class=\"ask\">Is money coming in, or going out?<\/div>\r\n <div class=\"eg\">Section 2 \u2014 Expenditure Heads (Revenue Account)<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Sector<\/b><em>A, B, C, D\u2026<\/em><\/div>\r\n <div class=\"ask\">Which broad field of government activity?<\/div>\r\n <div class=\"eg\">C \u2014 Economic Services<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Sub-sector<\/b><em>(a), (b), (c)\u2026<\/em><\/div>\r\n <div class=\"ask\">Which grouping within that field?<\/div>\r\n <div class=\"eg\">(a) Agriculture and Allied Activities<\/div>\r\n <\/div>\r\n\r\n <div class=\"band c\">Coded levels \u2014 prescribed centrally in this list<\/div>\r\n\r\n <div class=\"lvl mus\">\r\n <div class=\"nm\"><b>Major Head<\/b><em>4 digits<\/em><\/div>\r\n <div class=\"ask\">The <em>function<\/em> of government. This is what the list is a list of.<\/div>\r\n <div class=\"eg\"><code>2401<\/code>Crop Husbandry<\/div>\r\n <\/div>\r\n <div class=\"lvl mus\">\r\n <div class=\"nm\"><b>Sub-Major Head<\/b><em>2 digits<\/em><\/div>\r\n <div class=\"ask\">The sub-function. Coded 00 where none exists; \u201cGeneral\u201d is always 80.<\/div>\r\n <div class=\"eg\"><code>00<\/code>None exists here<\/div>\r\n <\/div>\r\n <div class=\"lvl mus\">\r\n <div class=\"nm\"><b>Minor Head<\/b><em>3 digits<\/em><\/div>\r\n <div class=\"ask\">The <em>programme<\/em>. 001 is always Direction and Administration; 800 always Other Expenditure.<\/div>\r\n <div class=\"eg\"><code>001<\/code>Direction and Administration<\/div>\r\n <\/div>\r\n\r\n <div class=\"band l\">Local levels \u2014 opened by the ministry or state government to suit its own schemes<\/div>\r\n\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Sub-Head<\/b><em>2 digits<\/em><\/div>\r\n <div class=\"ask\">The <em>scheme<\/em>. Not to be multiplied unnecessarily, says Direction 1.1.<\/div>\r\n <div class=\"eg\"><code>01<\/code>The scheme under that programme<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Detailed Head<\/b><em>2 digits<\/em><\/div>\r\n <div class=\"ask\">The sub-scheme or activity within the scheme.<\/div>\r\n <div class=\"eg\"><code>00<\/code>No sub-scheme<\/div>\r\n <\/div>\r\n <div class=\"lvl\">\r\n <div class=\"nm\"><b>Object Head<\/b><em>2 digits<\/em><\/div>\r\n <div class=\"ask\">The <em>object of expenditure<\/em> \u2014 what the money is actually spent on.<\/div>\r\n <div class=\"eg\"><code>01<\/code>Salaries<\/div>\r\n <\/div>\r\n\r\n <div class=\"chainbar\" id=\"exChain\">\r\n <button class=\"seg-btn\" data-i=\"0\" type=\"button\">2401<\/button><i>\u2013<\/i><button class=\"seg-btn\" data-i=\"1\" type=\"button\">00<\/button><i>\u2013<\/i><button class=\"seg-btn\" data-i=\"2\" type=\"button\">001<\/button><i>\u2013<\/i><button class=\"seg-btn\" data-i=\"3\" type=\"button\">01<\/button><i>\u2013<\/i><button class=\"seg-btn\" data-i=\"4\" type=\"button\">00<\/button><i>\u2013<\/i><button class=\"seg-btn\" data-i=\"5\" type=\"button\">01<\/button>\r\n <em>Salaries of the directorate running crop husbandry programmes \u2014 tap a segment<\/em>\r\n <\/div>\r\n <div class=\"chain-out\" id=\"exChainOut\"><\/div>\r\n <\/div>\r\n\r\n <div class=\"exv-sec\">\r\n <div class=\"kicker\">The same levels, drawn<\/div>\r\n <h2>Three Parts, two Divisions, four Sections<\/h2>\r\n <p>The Division and Section layers exist only inside Part I. Parts II and III skip straight from the Part to their sectors \u2014 which is why the Contingency Fund is a single head and the Public Account jumps directly to sectors I to N.<\/p>\r\n <\/div>\r\n\r\n <div class=\"figure\">\r\n <svg viewBox=\"0 0 1000 440\" role=\"img\" aria-label=\"Government accounts divide into three Parts, with Part I subdividing into two Divisions and four Sections\">\r\n <rect x=\"375\" y=\"8\" width=\"250\" height=\"38\" rx=\"4\" fill=\"#14307E\"\/>\r\n <rect x=\"375\" y=\"41\" width=\"250\" height=\"5\" rx=\"2\" fill=\"#C4900F\"\/>\r\n <text x=\"500\" y=\"32\" text-anchor=\"middle\" font-size=\"14.5\" font-weight=\"700\" fill=\"#fff\" letter-spacing=\"1\">GOVERNMENT ACCOUNTS<\/text>\r\n <path class=\"ln\" d=\"M500 46 V 66 M340 66 H 912 M340 66 V 84 M752 66 V 84 M912 66 V 84\"\/>\r\n\r\n <rect x=\"20\" y=\"84\" width=\"640\" height=\"330\" rx=\"6\" fill=\"#F8FAFE\" stroke=\"#14307E\" stroke-width=\"1.8\"\/>\r\n <rect x=\"20\" y=\"84\" width=\"640\" height=\"5\" rx=\"2\" fill=\"#14307E\"\/>\r\n <text x=\"36\" y=\"106\" font-size=\"10\" letter-spacing=\"2.5\" fill=\"#4E5B75\">PART I<\/text>\r\n <text x=\"36\" y=\"127\" font-size=\"15\" font-weight=\"700\" fill=\"#0E1B42\">Consolidated Fund of India<\/text>\r\n <text x=\"36\" y=\"143\" font-size=\"10.5\" font-style=\"italic\" fill=\"#3D4A64\">Article 266(1) \u00b7 withdrawal needs the authorisation of Parliament<\/text>\r\n <path class=\"ln\" d=\"M340 148 V 154 M185 154 H 495 M185 154 V 162 M495 154 V 162\"\/>\r\n\r\n <rect x=\"36\" y=\"162\" width=\"298\" height=\"44\" rx=\"4\" fill=\"#fff\" stroke=\"#7F8CA6\"\/>\r\n <text x=\"185\" y=\"182\" text-anchor=\"middle\" font-size=\"13.5\" font-weight=\"700\" fill=\"#0E1B42\">Revenue Division<\/text>\r\n <text x=\"185\" y=\"197\" text-anchor=\"middle\" font-size=\"10\" fill=\"#3D4A64\">Recurring income and running expenditure<\/text>\r\n <rect x=\"346\" y=\"162\" width=\"298\" height=\"44\" rx=\"4\" fill=\"#fff\" stroke=\"#7F8CA6\"\/>\r\n <text x=\"495\" y=\"182\" text-anchor=\"middle\" font-size=\"13.5\" font-weight=\"700\" fill=\"#0E1B42\">Capital Division<\/text>\r\n <text x=\"495\" y=\"197\" text-anchor=\"middle\" font-size=\"10\" fill=\"#3D4A64\">Assets, public debt, loans and advances<\/text>\r\n\r\n <path class=\"ln\" d=\"M185 206 V 218 M107 218 H 263 M107 218 V 232 M263 218 V 232\r\n M495 206 V 218 M417 218 H 573 M417 218 V 232 M573 218 V 232\"\/>\r\n\r\n <rect x=\"36\" y=\"232\" width=\"142\" height=\"160\" rx=\"4\" fill=\"#fff\" stroke=\"#14307E\" stroke-width=\"1.5\"\/>\r\n <rect x=\"36\" y=\"232\" width=\"142\" height=\"4\" fill=\"#14307E\"\/>\r\n <text x=\"50\" y=\"256\" font-size=\"9.5\" letter-spacing=\"2\" fill=\"#4E5B75\">SECTION 1<\/text>\r\n <text x=\"50\" y=\"277\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Receipt Heads<\/text>\r\n <text x=\"50\" y=\"292\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">(Revenue Account)<\/text>\r\n <text x=\"50\" y=\"331\" font-size=\"12.5\" font-weight=\"700\" fill=\"#14307E\" letter-spacing=\".5\">0005 \u2013 1606<\/text>\r\n <text x=\"50\" y=\"347\" font-size=\"9.5\" fill=\"#4E5B75\">first digit 0 or 1<\/text>\r\n <text x=\"50\" y=\"369\" font-size=\"10.5\" fill=\"#3D4A64\">3 sectors<\/text>\r\n <text x=\"50\" y=\"383\" font-size=\"10.5\" fill=\"#3D4A64\">106 major heads<\/text>\r\n\r\n <rect x=\"192\" y=\"232\" width=\"142\" height=\"160\" rx=\"4\" fill=\"#fff\" stroke=\"#2E52C8\" stroke-width=\"1.5\"\/>\r\n <rect x=\"192\" y=\"232\" width=\"142\" height=\"4\" fill=\"#2E52C8\"\/>\r\n <text x=\"206\" y=\"256\" font-size=\"9.5\" letter-spacing=\"2\" fill=\"#4E5B75\">SECTION 2<\/text>\r\n <text x=\"206\" y=\"277\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Expenditure Heads<\/text>\r\n <text x=\"206\" y=\"292\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">(Revenue Account)<\/text>\r\n <text x=\"206\" y=\"331\" font-size=\"12.5\" font-weight=\"700\" fill=\"#2E52C8\" letter-spacing=\".5\">2011 \u2013 3606<\/text>\r\n <text x=\"206\" y=\"347\" font-size=\"9.5\" fill=\"#4E5B75\">first digit 2 or 3<\/text>\r\n <text x=\"206\" y=\"369\" font-size=\"10.5\" fill=\"#3D4A64\">4 sectors<\/text>\r\n <text x=\"206\" y=\"383\" font-size=\"10.5\" fill=\"#3D4A64\">136 major heads<\/text>\r\n\r\n <rect x=\"346\" y=\"232\" width=\"142\" height=\"160\" rx=\"4\" fill=\"#fff\" stroke=\"#8A6209\" stroke-width=\"1.5\"\/>\r\n <rect x=\"346\" y=\"232\" width=\"142\" height=\"4\" fill=\"#8A6209\"\/>\r\n <text x=\"360\" y=\"256\" font-size=\"9.5\" letter-spacing=\"2\" fill=\"#4E5B75\">SECTION 3<\/text>\r\n <text x=\"360\" y=\"277\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Receipt and<\/text>\r\n <text x=\"360\" y=\"292\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Expenditure Heads<\/text>\r\n <text x=\"360\" y=\"307\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">(Capital Account)<\/text>\r\n <text x=\"360\" y=\"331\" font-size=\"12.5\" font-weight=\"700\" fill=\"#8A6209\" letter-spacing=\".5\">4000 \u2013 5475<\/text>\r\n <text x=\"360\" y=\"347\" font-size=\"9.5\" fill=\"#4E5B75\">first digit 4 or 5<\/text>\r\n <text x=\"360\" y=\"369\" font-size=\"10.5\" fill=\"#3D4A64\">5 sectors<\/text>\r\n <text x=\"360\" y=\"383\" font-size=\"10.5\" fill=\"#3D4A64\">84 major heads<\/text>\r\n\r\n <rect x=\"502\" y=\"232\" width=\"142\" height=\"160\" rx=\"4\" fill=\"#fff\" stroke=\"#C4900F\" stroke-width=\"1.5\"\/>\r\n <rect x=\"502\" y=\"232\" width=\"142\" height=\"4\" fill=\"#C4900F\"\/>\r\n <text x=\"516\" y=\"256\" font-size=\"9.5\" letter-spacing=\"2\" fill=\"#4E5B75\">SECTION 4<\/text>\r\n <text x=\"516\" y=\"277\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Public Debt,<\/text>\r\n <text x=\"516\" y=\"292\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Loans and<\/text>\r\n <text x=\"516\" y=\"307\" font-size=\"11.5\" font-weight=\"700\" fill=\"#0E1B42\">Advances<\/text>\r\n <text x=\"516\" y=\"331\" font-size=\"12.5\" font-weight=\"700\" fill=\"#C4900F\" letter-spacing=\".5\">6001 \u2013 7999<\/text>\r\n <text x=\"516\" y=\"347\" font-size=\"9.5\" fill=\"#4E5B75\">first digit 6 or 7<\/text>\r\n <text x=\"516\" y=\"369\" font-size=\"10.5\" fill=\"#3D4A64\">4 sectors<\/text>\r\n <text x=\"516\" y=\"383\" font-size=\"10.5\" fill=\"#3D4A64\">80 major heads<\/text>\r\n\r\n <rect x=\"680\" y=\"84\" width=\"145\" height=\"330\" rx=\"6\" fill=\"#fff\" stroke=\"#C4900F\" stroke-width=\"1.8\"\/>\r\n <rect x=\"680\" y=\"84\" width=\"145\" height=\"5\" rx=\"2\" fill=\"#C4900F\"\/>\r\n <text x=\"696\" y=\"106\" font-size=\"10\" letter-spacing=\"2.5\" fill=\"#4E5B75\">PART II<\/text>\r\n <text x=\"696\" y=\"126\" font-size=\"13\" font-weight=\"700\" fill=\"#0E1B42\">Contingency<\/text>\r\n <text x=\"696\" y=\"142\" font-size=\"13\" font-weight=\"700\" fill=\"#0E1B42\">Fund of India<\/text>\r\n <text x=\"696\" y=\"159\" font-size=\"10\" font-style=\"italic\" fill=\"#3D4A64\">Article 267<\/text>\r\n <text x=\"696\" y=\"186\" font-size=\"10.5\" fill=\"#2B3750\">An imprest at the<\/text>\r\n <text x=\"696\" y=\"201\" font-size=\"10.5\" fill=\"#2B3750\">disposal of the<\/text>\r\n <text x=\"696\" y=\"216\" font-size=\"10.5\" fill=\"#2B3750\">President for<\/text>\r\n <text x=\"696\" y=\"231\" font-size=\"10.5\" fill=\"#2B3750\">unforeseen<\/text>\r\n <text x=\"696\" y=\"246\" font-size=\"10.5\" fill=\"#2B3750\">expenditure.<\/text>\r\n <text x=\"696\" y=\"277\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">No Division or<\/text>\r\n <text x=\"696\" y=\"291\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">Section layer.<\/text>\r\n <text x=\"696\" y=\"336\" font-size=\"21\" font-weight=\"700\" fill=\"#C4900F\" letter-spacing=\"1\">8000<\/text>\r\n <text x=\"696\" y=\"356\" font-size=\"10.5\" fill=\"#3D4A64\">One major head<\/text>\r\n\r\n <rect x=\"845\" y=\"84\" width=\"135\" height=\"330\" rx=\"6\" fill=\"#fff\" stroke=\"#0E1B42\" stroke-width=\"1.8\"\/>\r\n <rect x=\"845\" y=\"84\" width=\"135\" height=\"5\" rx=\"2\" fill=\"#0E1B42\"\/>\r\n <text x=\"861\" y=\"106\" font-size=\"10\" letter-spacing=\"2.5\" fill=\"#4E5B75\">PART III<\/text>\r\n <text x=\"861\" y=\"126\" font-size=\"13\" font-weight=\"700\" fill=\"#0E1B42\">Public Account<\/text>\r\n <text x=\"861\" y=\"142\" font-size=\"13\" font-weight=\"700\" fill=\"#0E1B42\">of India<\/text>\r\n <text x=\"861\" y=\"159\" font-size=\"10\" font-style=\"italic\" fill=\"#3D4A64\">Article 266(2)<\/text>\r\n <text x=\"861\" y=\"186\" font-size=\"10.5\" fill=\"#2B3750\">Money where<\/text>\r\n <text x=\"861\" y=\"201\" font-size=\"10.5\" fill=\"#2B3750\">government acts<\/text>\r\n <text x=\"861\" y=\"216\" font-size=\"10.5\" fill=\"#2B3750\">as banker or<\/text>\r\n <text x=\"861\" y=\"231\" font-size=\"10.5\" fill=\"#2B3750\">trustee \u2014 not its<\/text>\r\n <text x=\"861\" y=\"246\" font-size=\"10.5\" fill=\"#2B3750\">own money.<\/text>\r\n <text x=\"861\" y=\"277\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">No Division or<\/text>\r\n <text x=\"861\" y=\"291\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">Section layer \u2014<\/text>\r\n <text x=\"861\" y=\"305\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">sectors I to N sit<\/text>\r\n <text x=\"861\" y=\"319\" font-size=\"10\" font-style=\"italic\" fill=\"#4E5B75\">under the Part.<\/text>\r\n <text x=\"861\" y=\"352\" font-size=\"13\" font-weight=\"700\" fill=\"#0E1B42\" letter-spacing=\".5\">8001 \u2013 8999<\/text>\r\n <text x=\"861\" y=\"370\" font-size=\"10.5\" fill=\"#3D4A64\">6 sectors<\/text>\r\n <text x=\"861\" y=\"384\" font-size=\"10.5\" fill=\"#3D4A64\">82 major heads<\/text>\r\n <\/svg>\r\n <p class=\"figcap\">The Division and Section layers exist only inside Part I. Parts II and III skip straight from the Part to their sectors \u2014 which is why the Contingency Fund is a single head and the Public Account jumps directly to sectors I to N.<\/p>\r\n <\/div>\r\n\r\n <div class=\"exv-sec\">\r\n <div class=\"kicker\">Reading a code<\/div>\r\n <h2>The first digit repeats the Section<\/h2>\r\n <p>Because the Section is fixed before the code is allotted, the first digit of any major head tells you which Section \u2014 and therefore which Part and Division \u2014 it came from. This is the colour key used through the tree below.<\/p>\r\n <\/div>\r\n\r\n <div class=\"keygrid\">\r\n <div class=\"keycard\" style=\"--c:#14307E\"><div class=\"d\">0 \/ 1<\/div><div class=\"n\">Section 1 \u2014 Revenue receipts<\/div><div class=\"x\">Tax revenue, non-tax revenue, grants-in-aid received.<\/div><\/div>\r\n <div class=\"keycard\" style=\"--c:#2E52C8\"><div class=\"d\">2 \/ 3<\/div><div class=\"n\">Section 2 \u2014 Revenue expenditure<\/div><div class=\"x\">Salaries, maintenance, grants given.<\/div><\/div>\r\n <div class=\"keycard\" style=\"--c:#8A6209\"><div class=\"d\">4 \/ 5<\/div><div class=\"n\">Section 3 \u2014 Capital account<\/div><div class=\"x\">Asset creation and investments. 4000 alone is receipts.<\/div><\/div>\r\n <div class=\"keycard\" style=\"--c:#C4900F\"><div class=\"d\">6 \/ 7<\/div><div class=\"n\">Section 4 \u2014 Debt, loans, advances<\/div><div class=\"x\">Borrowings by government and loans it disburses.<\/div><\/div>\r\n <div class=\"keycard\" style=\"--c:#0E1B42\"><div class=\"d\">8<\/div><div class=\"n\">Parts II and III<\/div><div class=\"x\">8000 is the Contingency Fund; 8001 onwards is the Public Account.<\/div><\/div>\r\n <\/div>\r\n\r\n <div class=\"plusbox\">\r\n <h3>The +2 ladder<\/h3>\r\n <p>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 \u2014 they carry the function.<\/p>\r\n <div class=\"rungs\">\r\n <div class=\"rung\" style=\"--c:#14307E\"><code>0401<\/code><em>Receipt head for Crop Husbandry<\/em><\/div>\r\n <div class=\"rung\" style=\"--c:#2E52C8\"><code>2401<\/code><em>Revenue expenditure head for Crop Husbandry<\/em><\/div>\r\n <div class=\"rung\" style=\"--c:#8A6209\"><code>4401<\/code><em>Capital outlay on Crop Husbandry<\/em><\/div>\r\n <div class=\"rung\" style=\"--c:#C4900F\"><code>6401<\/code><em>Loans for Crop Husbandry<\/em><\/div>\r\n <\/div>\r\n <span class=\"note\">Not applicable to departments that operate no capital or loan heads \u2014 for example the Department of Supply. Where the correspondence cannot be maintained, other suitable major head codes may be introduced.<\/span>\r\n <\/div>\r\n\r\n <div class=\"exv-sec\">\r\n <div class=\"kicker\">Now browse it<\/div>\r\n <h2>Every head, under its Part<\/h2>\r\n <p>The same eleven levels, nested. Each row is tagged with which structural level it is, so you can always see where you are: Part \u2192 Division \u2192 Section \u2192 Sector \u2192 Sub-sector \u2192 major heads. Search by name or code and the tree opens itself to the matches.<\/p>\r\n <\/div>\r\n\r\n <div class=\"ex-bar\">\r\n <input id=\"exq\" type=\"search\" placeholder=\"Filter the tree \u2014 \u201cirrigation\u201d, \u201csuspense\u201d, \u201c0037\u201d\" autocomplete=\"off\" aria-label=\"Filter the explorer tree\">\r\n <button class=\"btn jump\" data-go=\"ex-p1\" type=\"button\">Part I<\/button>\r\n <button class=\"btn jump\" data-go=\"ex-p2\" type=\"button\">Part II<\/button>\r\n <button class=\"btn jump\" data-go=\"ex-p3\" type=\"button\">Part III<\/button>\r\n <button class=\"btn\" id=\"exExpand\" type=\"button\">Expand all<\/button>\r\n <button class=\"btn\" id=\"exCollapse\" type=\"button\">Collapse<\/button>\r\n <span class=\"ex-count\" id=\"exCount\"><\/span>\r\n <\/div>\r\n\r\n <div id=\"explorerTree\"><\/div>\r\n <div class=\"ex-none ex-hidden\" id=\"exNone\">Nothing matches that. Try a shorter word, or part of a code.<\/div>\r\n\r\n <div class=\"exv-sec\">\r\n <div class=\"kicker\">Direction 8<\/div>\r\n <h2>Standard minor head codes<\/h2>\r\n <p>Codes 001\u2013100 and a few from 750\u2013900 are reserved. Where a minor head carries the same nomenclature under different major heads, the same three-digit code is used throughout. Non-standard minor heads begin at 101 in the revenue expenditure series and 201 in the capital and loan series.<\/p>\r\n <\/div>\r\n\r\n <table class=\"tbl\">\r\n <thead><tr><th>Code<\/th><th>Common nomenclature<\/th><th>Direction<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>001<\/td><td>Direction and Administration<\/td><td class=\"ref\">3.1, 4.1<\/td><\/tr>\r\n <tr><td>003<\/td><td>Training<\/td><td class=\"ref\">3.1<\/td><\/tr>\r\n <tr><td>004<\/td><td>Research \/ Research & Development<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>005<\/td><td>Investigation<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>050<\/td><td>Land<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>051<\/td><td>Construction<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>052<\/td><td>Machinery and Equipment<\/td><td class=\"ref\">3.7<\/td><\/tr>\r\n <tr><td>150<\/td><td>Assistance to I.C.A.R.<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>187<\/td><td>Assistance to Industries \/ Companies<\/td><td class=\"ref\">3.1<\/td><\/tr>\r\n <tr><td>188<\/td><td>Assistance \/ Loans to Autonomous Bodies<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>190<\/td><td>Assistance to \/ Investments in \/ Loans to Public Sector and Other Undertakings<\/td><td class=\"ref\">3.1, 4.2, 6.1<\/td><\/tr>\r\n <tr><td>191<\/td><td>Assistance \/ Loans to Municipal Corporation<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>192<\/td><td>Assistance \/ Loans to Municipalities \/ Municipal Councils<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>193<\/td><td>Assistance \/ Loans to Nagar Panchayats \/ Notified Area Committees or equivalent thereof<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>194<\/td><td>Loans to Voluntary Organisations<\/td><td class=\"ref\">6.1<\/td><\/tr>\r\n <tr><td>195<\/td><td>Assistance to \/ Investments in \/ Loans to Co-operatives<\/td><td class=\"ref\">3.1, 4.2, 6.1<\/td><\/tr>\r\n <tr><td>196<\/td><td>Assistance \/ Loans to Zila Parishads \/ District level Panchayats<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>197<\/td><td>Assistance \/ Loans to Block Panchayats \/ Intermediate level Panchayats<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>198<\/td><td>Assistance \/ Loans to Gram Panchayats<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>199<\/td><td>Assistance to Other Non-Government Institutions \/ Loans to Trading and Other Non-Government Institutions<\/td><td class=\"ref\">3.1, 6.1<\/td><\/tr>\r\n <tr><td>201 \u2013 300<\/td><td>Departmentally run commercial undertakings and state trading schemes declared commercial<\/td><td class=\"ref\">5.1<\/td><\/tr>\r\n <tr><td>500<\/td><td>Receipts Awaiting Transfer to other Minor Heads (RAT)<\/td><td class=\"ref\">2.3<\/td><\/tr>\r\n <tr><td>501<\/td><td>Services and Service Fees<\/td><td class=\"ref\">2.1<\/td><\/tr>\r\n <tr><td>502<\/td><td>Expenditure Awaiting Transfer to other Heads \/ Departments (EAT)<\/td><td class=\"ref\">3.1<\/td><\/tr>\r\n <tr><td>503<\/td><td>Fines and Forfeitures<\/td><td class=\"ref\">2.6<\/td><\/tr>\r\n <tr><td>789<\/td><td>Development Action Plan for Scheduled Castes (DAPSC)<\/td><td class=\"ref\">3.8<\/td><\/tr>\r\n <tr><td>790<\/td><td>International Conference \/ Meeting<\/td><td class=\"ref\">3.2<\/td><\/tr>\r\n <tr><td>791<\/td><td>Loss by Exchange \/ Gain by Exchange<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>792 \/ 795<\/td><td>Irrecoverable Loans Written Off<\/td><td class=\"ref\">3.3<\/td><\/tr>\r\n <tr><td>793<\/td><td>Special Central Assistance for Scheduled Castes Component Plan<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>794<\/td><td>Special Central Assistance for Tribal Sub Plan<\/td><td class=\"ref\">\u2014<\/td><\/tr>\r\n <tr><td>796<\/td><td>Development Action Plan for Scheduled Tribes (DAPST)<\/td><td class=\"ref\">3.8<\/td><\/tr>\r\n <tr><td>797<\/td><td>Transfer to Reserve Funds \/ Deposits Accounts<\/td><td class=\"ref\">3.4, 4.4<\/td><\/tr>\r\n <tr><td>798<\/td><td>International Co-operation<\/td><td class=\"ref\">3.2<\/td><\/tr>\r\n <tr><td>799<\/td><td>Suspense<\/td><td class=\"ref\">3.6<\/td><\/tr>\r\n <tr><td>800<\/td><td>Other Receipts \/ Other Expenditure \/ Other Loans \/ Other Deposits<\/td><td class=\"ref\">2.3, 3.1, 4.1, 6.2<\/td><\/tr>\r\n <tr><td>801<\/td><td>Interest or other earnings from Grantee on unspent balances<\/td><td class=\"ref\">2.5<\/td><\/tr>\r\n <tr><td>802<\/td><td>Interest or other payments to Grantor on unspent balances<\/td><td class=\"ref\">3.11<\/td><\/tr>\r\n <tr><td>900 onwards<\/td><td>Always reserved for Deduct-Receipts, Deduct-Refunds or Deduct-Expenditure heads<\/td><td class=\"ref\">2.2, 3.4, 3.10, 4.4, 5.2, 6.4<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"exv-sec\">\r\n <div class=\"kicker\">General directions<\/div>\r\n <h2>Rules worth memorising<\/h2>\r\n <\/div>\r\n\r\n <div class=\"rules\">\r\n <div class=\"rule\"><div class=\"para\">Direction 1.2<\/div><h4>When no correction slip is needed<\/h4><p>New minor heads may be opened without formal approval where the Directions themselves name the head \u2014 such as <code class=\"chip\">Direction and Administration<\/code> or <code class=\"chip\">Other Expenditure<\/code> \u2014 or where the List merely gives a guideline, e.g. \u201ceach project will be a minor head\u201d. Footnote-based openings still need a correction slip.<\/p><\/div>\r\n <div class=\"rule\"><div class=\"para\">Direction 2.2<\/div><h4>Refunds of revenue<\/h4><p>As a general rule, refunds reduce revenue receipts. Under Sector B, Non-Tax Revenue, and Sector C, Grants-in-Aid, <code class=\"chip\">Deduct-Refunds (900)<\/code> is opened as a minor head. Under Sector A, Tax Revenue, it must instead be a distinct sub-head below the relevant minor head, so net collection of each tax stays visible.<\/p><\/div>\r\n <div class=\"rule\"><div class=\"para\">Direction 3.1<\/div><h4>EAT \u2014 expenditure awaiting transfer<\/h4><p>Where a department incurs expenditure on behalf of another and cannot directly operate the functional head, it books to <code class=\"chip\">502<\/code>, then clears it by minus debit on receipt of details \u2014 within the same financial year for inter-departmental settlements.<\/p><\/div>\r\n <div class=\"rule\"><div class=\"para\">Direction 3.4<\/div><h4>Transfer to reserve funds<\/h4><p>Transfers go under minor head <code class=\"chip\">797<\/code> with the object head \u201cInter-Account Transfer\u201d. Amounts financed back out of the fund appear as a deduct entry \u2014 <code class=\"chip\">902<\/code>, Deduct: Amount met from \u2026 \u2014 under the head where the actual expenditure sits.<\/p><\/div>\r\n <div class=\"rule\"><div class=\"para\">Direction 3.6<\/div><h4>Suspense in works accounts<\/h4><p>Minor head <code class=\"chip\">799<\/code> is opened only under major heads where works expenditure is involved and the Public Works system of accounts applies. It carries exactly three sub-heads: Stock, Miscellaneous Works Advances and Workshop Suspense.<\/p><\/div>\r\n <div class=\"rule\"><div class=\"para\">Direction 3.10<\/div><h4>Recovery of overpayments<\/h4><p>Recovered in the same financial year, reduce expenditure under the service head. Recovered in a later year, book to <code class=\"chip\">911<\/code>, Deduct: Recoveries of Overpayments, without disturbing gross expenditure in the Appropriation Accounts.<\/p><\/div>\r\n <div class=\"rule\"><div class=\"para\">Direction 4.2<\/div><h4>Investments versus debentures<\/h4><p>Equity investments go to minor head <code class=\"chip\">190<\/code>, or <code class=\"chip\">195<\/code> for co-operatives, with each undertaking as a sub-head. Investments in the form of debentures are recorded instead under Section 4, F \u2014 Loans and Advances.<\/p><\/div>\r\n <div class=\"rule\"><div class=\"para\">Direction 5.1<\/div><h4>Commercial undertakings<\/h4><p>For departmentally run commercial undertakings and state trading schemes declared commercial, a distinct minor head in the range <code class=\"chip\">201\u2013300<\/code> is opened for each, or for a convenient group of similar schemes.<\/p><\/div>\r\n <div class=\"rule\"><div class=\"para\">Direction 7.1<\/div><h4>Opening a reserve fund<\/h4><p>Reserve funds are normally sub-heads under minor heads in Sector J. Central ministries need the approval of the Controller General of Accounts, who consults the C&AG. Where a fund is obligatory under statute \u2014 such as depreciation reserve funds of commercial undertakings \u2014 it may be opened first and reported after.<\/p><\/div>\r\n <\/div>\r\n\r\n<\/div>\r\n\r\n<footer>\r\n <div class=\"fi\">\r\n Source: <strong>List of Major and Minor Heads of Account of Union and States<\/strong>, issued by the Controller General of Accounts, Department of Expenditure, Ministry of Finance \u2014 correction slips incorporated up to 1106 dated 09-06-2026. Prepared as a study aid; verify against the current list and the latest correction slips before official use.\r\n <\/div>\r\n<\/footer>\r\n\r\n<script>\r\n \/\/ \u2500\u2500 CHAPTER TABS \u2500\u2500\r\n function setChapter(id, scroll) {\r\n document.querySelectorAll('.chapter-content').forEach(c => c.classList.toggle('active', c.dataset.chap === id));\r\n document.querySelectorAll('.toc-chapter').forEach(t => {\r\n const m = t.dataset.chap === id;\r\n t.classList.toggle('active', m);\r\n t.classList.toggle('collapsed', !m);\r\n });\r\n document.querySelectorAll('.toc-sub a').forEach(a => a.classList.remove('active'));\r\n if (scroll !== false) window.scrollTo({ top: 0, behavior: 'smooth' });\r\n }\r\n document.querySelectorAll('.toc-chapter').forEach(ch => {\r\n ch.addEventListener('click', function () { setChapter(this.dataset.chap); });\r\n });\r\n\r\n \/\/ \u2500\u2500 VIEW TABS: Notes \/ Explorer \u2500\u2500\r\n function setView(v, scroll) {\r\n document.getElementById('viewNotes').classList.toggle('hidden', v !== 'notes');\r\n document.getElementById('viewExplorer').classList.toggle('hidden', v !== 'explorer');\r\n document.querySelector('.searchbar').classList.toggle('hidden', v !== 'notes');\r\n document.querySelectorAll('.vt').forEach(b => b.classList.toggle('active', b.dataset.view === v));\r\n if (scroll !== false) window.scrollTo({ top: 0, behavior: 'smooth' });\r\n }\r\n document.querySelectorAll('.vt').forEach(b => b.addEventListener('click', () => setView(b.dataset.view)));\r\n\r\n \/\/ \u2500\u2500 SCROLL TRACKING WITHIN THE ACTIVE CHAPTER \u2500\u2500\r\n const targets = document.querySelectorAll('[id^=\"c1-\"],[id^=\"c2-\"],[id^=\"c3-\"],[id^=\"c4-\"],[id^=\"c5-\"],[id^=\"c6-\"],[id^=\"d1\"],[id^=\"d2\"],[id^=\"d3\"],[id^=\"d4\"],[id^=\"d5\"],[id^=\"d6\"],[id^=\"d7\"],[id^=\"d8-\"]');\r\n const links = document.querySelectorAll('.toc-sub a');\r\n const card = document.querySelector('.toc-card');\r\n let ticking = false;\r\n window.addEventListener('scroll', () => {\r\n if (ticking) return;\r\n ticking = true;\r\n requestAnimationFrame(() => {\r\n let cur = '';\r\n targets.forEach(el => {\r\n if (el.offsetParent === null) return;\r\n if (window.scrollY >= el.getBoundingClientRect().top + window.scrollY - 130) cur = el.id;\r\n });\r\n links.forEach(a => {\r\n const on = a.getAttribute('href') === '#' + cur;\r\n a.classList.toggle('active', on);\r\n if (on && card && window.innerWidth > 900) {\r\n const lt = a.offsetTop, ch = card.clientHeight, lh = a.clientHeight;\r\n if (lt < card.scrollTop || lt + lh > card.scrollTop + ch)\r\n card.scrollTo({ top: lt - ch \/ 2 + lh \/ 2, behavior: 'smooth' });\r\n }\r\n });\r\n ticking = false;\r\n });\r\n });\r\n\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 COLLAPSIBLE SECTORS \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n document.querySelectorAll('.sector').forEach(sec => {\r\n const st = sec.querySelector(':scope > .st');\r\n if (!st) return;\r\n const cv = document.createElement('span');\r\n cv.className = 'cv'; cv.textContent = '\u2013';\r\n st.insertBefore(cv, st.firstChild);\r\n st.setAttribute('role', 'button');\r\n st.setAttribute('tabindex', '0');\r\n const toggle = () => {\r\n sec.classList.toggle('collapsed');\r\n cv.textContent = sec.classList.contains('collapsed') ? '+' : '\u2013';\r\n };\r\n st.addEventListener('click', toggle);\r\n st.addEventListener('keydown', e => {\r\n if (e.key === 'Enter' || e.key === ' ') { e.preventDefault(); toggle(); }\r\n });\r\n });\r\n\r\n function setAll(collapsed) {\r\n document.querySelectorAll('.sector').forEach(sec => {\r\n sec.classList.toggle('collapsed', collapsed);\r\n const cv = sec.querySelector(':scope > .st .cv');\r\n if (cv) cv.textContent = collapsed ? '+' : '\u2013';\r\n });\r\n }\r\n document.getElementById('expandAll').onclick = () => setAll(false);\r\n document.getElementById('collapseAll').onclick = () => setAll(true);\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 INDEX EVERY MAJOR HEAD \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n const INDEX = [];\r\n document.querySelectorAll('.chapter-content').forEach(sec => {\r\n const chap = sec.dataset.chap;\r\n sec.querySelectorAll('.sector').forEach(sect => {\r\n const stSpan = sect.querySelector(':scope > .st > span:not(.cv):not(.cnt)');\r\n const sectorName = stSpan ? stSpan.textContent.trim() : '';\r\n let sub = null;\r\n const body = sect.querySelector(':scope > .body');\r\n if (!body) return;\r\n [...body.children].forEach(node => {\r\n if (node.classList.contains('subsec')) sub = node.firstChild.textContent.trim();\r\n if (node.classList.contains('heads')) {\r\n node.querySelectorAll('li').forEach(li => {\r\n const codeEl = li.querySelector('code');\r\n const nameEl = li.querySelector('span');\r\n if (!codeEl || !nameEl) return;\r\n const code = codeEl.textContent.trim();\r\n const name = nameEl.firstChild.textContent.trim();\r\n li.id = 'h' + code;\r\n INDEX.push({ code, name, chap, sector: sectorName, sub, el: li });\r\n });\r\n }\r\n });\r\n });\r\n });\r\n const TOTAL = INDEX.length;\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 SEARCH \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n const q = document.getElementById('q');\r\n const box = document.getElementById('results');\r\n const sbCount = document.getElementById('sbCount');\r\n sbCount.textContent = TOTAL + ' major heads';\r\n let hits = [], sel = -1;\r\n\r\n const esc = t => t.replace(\/&\/g, '&').replace(\/<\/g, '<').replace(\/>\/g, '>');\r\n function hl(t, term) {\r\n const i = t.toLowerCase().indexOf(term);\r\n if (i < 0) return esc(t);\r\n return esc(t.slice(0, i)) + '<mark>' + esc(t.slice(i, i + term.length)) + '<\/mark>' + esc(t.slice(i + term.length));\r\n }\r\n\r\n function close() { box.classList.add('hidden'); sel = -1; }\r\n\r\n function run() {\r\n const term = q.value.trim().toLowerCase();\r\n if (!term) { close(); sbCount.textContent = TOTAL + ' major heads'; return; }\r\n hits = INDEX.filter(r => (r.code + ' ' + r.name).toLowerCase().includes(term));\r\n sel = -1;\r\n sbCount.textContent = hits.length + ' match' + (hits.length === 1 ? '' : 'es');\r\n if (!hits.length) {\r\n box.innerHTML = '<div class=\"res-none\">Nothing matches that. Try a shorter word, or part of a code.<\/div>';\r\n box.classList.remove('hidden');\r\n return;\r\n }\r\n const shown = hits.slice(0, 60);\r\n box.innerHTML =\r\n '<div class=\"res-hd\">' + hits.length + ' match' + (hits.length === 1 ? '' : 'es') +\r\n (hits.length > 60 ? ' \u2014 showing first 60' : '') + '<\/div>' +\r\n shown.map((r, i) =>\r\n '<div class=\"res\" data-i=\"' + i + '\"><code>' + hl(r.code, term) + '<\/code>' +\r\n '<span class=\"rn\">' + hl(r.name, term) + '<\/span>' +\r\n '<span class=\"rw\">Ch ' + r.chap + ' \u00b7 ' + esc(r.sector) + (r.sub ? '<br>' + esc(r.sub) : '') + '<\/span><\/div>'\r\n ).join('');\r\n box.classList.remove('hidden');\r\n box.querySelectorAll('.res').forEach(el => {\r\n el.addEventListener('click', () => goTo(shown[+el.dataset.i]));\r\n });\r\n }\r\n\r\n function goTo(rec) {\r\n setView('notes', false);\r\n setChapter(rec.chap, false);\r\n const sec = rec.el.closest('.sector');\r\n if (sec) {\r\n sec.classList.remove('collapsed');\r\n const cv = sec.querySelector(':scope > .st .cv');\r\n if (cv) cv.textContent = '\u2013';\r\n }\r\n close();\r\n q.blur();\r\n setTimeout(() => {\r\n if (rec.el.scrollIntoView) rec.el.scrollIntoView({ block: 'center', behavior: 'smooth' });\r\n rec.el.classList.remove('flash');\r\n void rec.el.offsetWidth;\r\n rec.el.classList.add('flash');\r\n setTimeout(() => rec.el.classList.remove('flash'), 2000);\r\n }, 60);\r\n }\r\n\r\n q.addEventListener('input', run);\r\n q.addEventListener('focus', () => { if (q.value.trim()) run(); });\r\n q.addEventListener('keydown', e => {\r\n const rows = box.querySelectorAll('.res');\r\n if (e.key === 'Escape') { close(); q.blur(); return; }\r\n if (!rows.length) return;\r\n if (e.key === 'ArrowDown' || e.key === 'ArrowUp') {\r\n e.preventDefault();\r\n sel = e.key === 'ArrowDown'\r\n ? (sel + 1) % rows.length\r\n : (sel - 1 + rows.length) % rows.length;\r\n rows.forEach((r, i) => r.classList.toggle('sel', i === sel));\r\n rows[sel].scrollIntoView({ block: 'nearest' });\r\n }\r\n if (e.key === 'Enter') {\r\n e.preventDefault();\r\n rows[sel < 0 ? 0 : sel].click();\r\n }\r\n });\r\n document.addEventListener('click', e => {\r\n if (!e.target.closest('.sb-inner')) close();\r\n });\r\n document.addEventListener('keydown', e => {\r\n if ((e.key === '\/' || (e.key === 'k' && (e.metaKey || e.ctrlKey))) && document.activeElement !== q) {\r\n e.preventDefault(); q.focus(); q.select();\r\n }\r\n });\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 INTERACTIVE CODE CHAIN \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n const TIERS = [\r\n ['Major head \u2014 4 digits', 'The function. 2401 is Crop Husbandry on the revenue expenditure side. The first digit (2) fixes the Section; the last three digits stay constant across the receipt, expenditure, capital and loan versions of the same function.'],\r\n ['Sub-major head \u2014 2 digits', 'A sub-function. Numbering starts at 01; where no sub-major head exists it is coded 00. The nomenclature \"General\" is always allotted 80, so it stays last even when new sub-major heads are added.'],\r\n ['Minor head \u2014 3 digits', 'The programme. Numbering starts at 001 under each sub-major head, or under the major head where there is none. 001 is always Direction and Administration; 800 is always Other Expenditure; codes from 900 onwards are always deduct heads.'],\r\n ['Sub-head \u2014 2 digits', 'The scheme. Opened to suit the local requirement of each Government, and \u2014 says Direction 1.1 \u2014 not to be multiplied unnecessarily. New ones only when really necessary.'],\r\n ['Detailed head \u2014 2 digits', 'The sub-scheme or activity carried out under the scheme.'],\r\n ['Object head \u2014 2 digits', 'The object of expenditure \u2014 Pay, DA, HRA, Rewards, Gratuity and so on. Where objects cannot be broken up, an aggregate code such as Salaries may be used for computer processing.']\r\n ];\r\n [['chain', 'chainOut'], ['exChain', 'exChainOut']].forEach(pair => {\r\n const chain = document.getElementById(pair[0]);\r\n const chainOut = document.getElementById(pair[1]);\r\n if (!chain || !chainOut) return;\r\n const segs = chain.querySelectorAll('.seg-btn');\r\n const pick = i => {\r\n segs.forEach((b, j) => b.setAttribute('aria-selected', j === i));\r\n chainOut.innerHTML = '<b>' + TIERS[i][0] + '<\/b>' + TIERS[i][1];\r\n };\r\n segs.forEach(b => b.addEventListener('click', () => pick(+b.dataset.i)));\r\n pick(0);\r\n });\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 EXPLORER \u2014 BUILT FROM THE SAME INDEX \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n const EX_META = {\r\n '2': { part:'p1', div:'Revenue Division', divNote:'Recurring income and running expenditure',\r\n sec:'Section 1 \u2014 Receipt Heads (Revenue Account)', range:'0005 \u2013 1606', c:'#14307E' },\r\n '3': { part:'p1', div:'Revenue Division', divNote:'Recurring income and running expenditure',\r\n sec:'Section 2 \u2014 Expenditure Heads (Revenue Account)', range:'2011 \u2013 3606', c:'#2E52C8' },\r\n '4': { part:'p1', div:'Capital Division', divNote:'Assets, public debt, loans and advances',\r\n sec:'Section 3 \u2014 Receipt and Expenditure Heads (Capital Account)', range:'4000 \u2013 5475', c:'#8A6209' },\r\n '5': { part:'p1', div:'Capital Division', divNote:'Assets, public debt, loans and advances',\r\n sec:'Section 4 \u2014 Public Debt, Loans and Advances', range:'6001 \u2013 7999', c:'#C4900F' }\r\n };\r\n const PART_META = {\r\n p1: { label:'Part I', title:'Consolidated Fund of India', c:'#14307E',\r\n note:'Article 266(1) \u00b7 all revenues, all loans raised, and money received in repayment of loans. Withdrawal needs the authorisation of Parliament.' },\r\n p2: { label:'Part II', title:'Contingency Fund of India', c:'#C4900F',\r\n note:'Article 267 \u00b7 an imprest at the disposal of the President for unforeseen expenditure. No Division or Section layer.' },\r\n p3: { label:'Part III', title:'Public Account of India', c:'#0E1B42',\r\n note:'Article 266(2) \u00b7 money where Government acts as banker or trustee. No Division or Section layer \u2014 sectors I to N sit directly under the Part.' }\r\n };\r\n\r\n const exRoot = document.getElementById('explorerTree');\r\n const exq = document.getElementById('exq');\r\n const exCount = document.getElementById('exCount');\r\n const exNone = document.getElementById('exNone');\r\n\r\n function mk(tag, cls, html) { const e = document.createElement(tag); if (cls) e.className = cls; if (html != null) e.innerHTML = html; return e; }\r\n function sum(map) { let n = 0; map.forEach(v => { n += Array.isArray(v) ? v.length : sum(v.secs || v.sectors || v); }); return n; }\r\n\r\n function lvl(kind, title, note, count, c, range) {\r\n const d = mk('details', 'ex nd');\r\n d.dataset.k = kind;\r\n if (c) d.style.setProperty('--c', c);\r\n d.appendChild(mk('summary', null,\r\n '<span class=\"chip\">' + kind + '<\/span>' +\r\n '<span class=\"tt\">' + title + (range ? '<span class=\"rng\">' + range + '<\/span>' : '') +\r\n (note ? '<span class=\"nt\">' + note + '<\/span>' : '') + '<\/span>' +\r\n '<span class=\"mt\">' + count + ' head' + (count === 1 ? '' : 's') + '<\/span>'));\r\n const inn = mk('div', 'in');\r\n d.appendChild(inn);\r\n return { d, inn };\r\n }\r\n function headList(arr, c) {\r\n const ul = mk('ul', 'ex-heads');\r\n ul.style.setProperty('--c', c);\r\n arr.forEach(r => {\r\n const li = mk('li');\r\n li.dataset.code = r.code;\r\n li.dataset.raw = r.name;\r\n li.dataset.key = (r.code + ' ' + r.name).toLowerCase();\r\n li.innerHTML = '<code>' + esc(r.code) + '<\/code><span>' + esc(r.name) + '<\/span>';\r\n ul.appendChild(li);\r\n });\r\n return ul;\r\n }\r\n\r\n if (exRoot) {\r\n const T = new Map();\r\n INDEX.forEach(r => {\r\n const m = EX_META[r.chap];\r\n const pk = m ? m.part : (\/Contingency Fund\/.test(r.sector) ? 'p2' : 'p3');\r\n const dk = m ? m.div : '';\r\n const sk = m ? m.sec : '';\r\n if (!T.has(pk)) T.set(pk, new Map());\r\n const P = T.get(pk);\r\n if (!P.has(dk)) P.set(dk, { note: m ? m.divNote : '', secs: new Map() });\r\n const D = P.get(dk);\r\n if (!D.secs.has(sk)) D.secs.set(sk, { range: m ? m.range : '', c: m ? m.c : PART_META[pk].c, sectors: new Map() });\r\n const S = D.secs.get(sk);\r\n if (!S.sectors.has(r.sector)) S.sectors.set(r.sector, new Map());\r\n const SC = S.sectors.get(r.sector);\r\n const key = r.sub || '';\r\n if (!SC.has(key)) SC.set(key, []);\r\n SC.get(key).push(r);\r\n });\r\n\r\n const tally = SC => { let n = 0; SC.forEach(a => n += a.length); return n; };\r\n\r\n ['p1', 'p2', 'p3'].forEach(pk => {\r\n const P = T.get(pk); if (!P) return;\r\n const pm = PART_META[pk];\r\n let pc = 0; P.forEach(D => D.secs.forEach(S => S.sectors.forEach(SC => pc += tally(SC))));\r\n\r\n const pd = mk('details', 'ex part');\r\n pd.id = 'ex-' + pk; pd.open = true;\r\n pd.style.setProperty('--c', pm.c);\r\n pd.appendChild(mk('summary', null,\r\n '<span class=\"chip\">' + pm.label + '<\/span><span class=\"tt\">' + pm.title +\r\n '<span class=\"nt\">' + pm.note + '<\/span><\/span><span class=\"mt\">' + pc + ' head' + (pc === 1 ? '' : 's') + '<\/span>'));\r\n const pin = mk('div', 'in'); pd.appendChild(pin);\r\n\r\n P.forEach((D, dk) => {\r\n let t1 = pin;\r\n if (dk) {\r\n let dc = 0; D.secs.forEach(S => S.sectors.forEach(SC => dc += tally(SC)));\r\n const n = lvl('Division', dk, D.note, dc, pm.c);\r\n pin.appendChild(n.d); t1 = n.inn;\r\n }\r\n D.secs.forEach((S, sk) => {\r\n let t2 = t1;\r\n if (sk) {\r\n let sc = 0; S.sectors.forEach(SC => sc += tally(SC));\r\n const n = lvl('Section', sk, null, sc, S.c, S.range);\r\n t1.appendChild(n.d); t2 = n.inn;\r\n }\r\n S.sectors.forEach((SC, sectorName) => {\r\n const n = lvl('Sector', sectorName, null, tally(SC), S.c);\r\n t2.appendChild(n.d);\r\n SC.forEach((arr, subName) => {\r\n if (subName) {\r\n const sn = lvl('Sub-sector', subName, null, arr.length, S.c);\r\n n.inn.appendChild(sn.d);\r\n sn.inn.appendChild(headList(arr, S.c));\r\n } else {\r\n n.inn.appendChild(headList(arr, S.c));\r\n }\r\n });\r\n });\r\n });\r\n });\r\n exRoot.appendChild(pd);\r\n });\r\n\r\n exCount.textContent = TOTAL + ' major heads';\r\n\r\n \/* \u2500\u2500 filter \u2500\u2500 *\/\r\n function paint(li, term) {\r\n li.innerHTML = '<code>' + (term ? hl(li.dataset.code, term) : esc(li.dataset.code)) + '<\/code>' +\r\n '<span>' + (term ? hl(li.dataset.raw, term) : esc(li.dataset.raw)) + '<\/span>';\r\n }\r\n exq.addEventListener('input', () => {\r\n const t = exq.value.trim().toLowerCase();\r\n const rows = exRoot.querySelectorAll('.ex-heads li');\r\n const nodes = exRoot.querySelectorAll('details.ex');\r\n if (!t) {\r\n rows.forEach(li => { li.classList.remove('ex-hidden'); paint(li, ''); });\r\n nodes.forEach(d => { d.classList.remove('ex-hidden'); d.open = d.classList.contains('part'); });\r\n exNone.classList.add('ex-hidden');\r\n exCount.textContent = TOTAL + ' major heads';\r\n return;\r\n }\r\n let hitCount = 0;\r\n rows.forEach(li => {\r\n const m = li.dataset.key.includes(t);\r\n li.classList.toggle('ex-hidden', !m);\r\n paint(li, m ? t : '');\r\n if (m) hitCount++;\r\n });\r\n nodes.forEach(d => {\r\n const vis = [...d.querySelectorAll('.ex-heads li')].some(li => !li.classList.contains('ex-hidden'));\r\n const tt = d.querySelector(':scope > summary .tt');\r\n const tm = tt ? tt.textContent.toLowerCase().includes(t) : false;\r\n d.classList.toggle('ex-hidden', !(vis || tm));\r\n d.open = vis || tm;\r\n if (tm && !vis) d.querySelectorAll('.ex-heads li').forEach(li => { li.classList.remove('ex-hidden'); paint(li, ''); });\r\n });\r\n exNone.classList.toggle('ex-hidden', hitCount > 0);\r\n exCount.textContent = hitCount + ' match' + (hitCount === 1 ? '' : 'es');\r\n });\r\n\r\n document.getElementById('exExpand').onclick = () => exRoot.querySelectorAll('details.ex').forEach(d => d.open = true);\r\n document.getElementById('exCollapse').onclick = () => exRoot.querySelectorAll('details.ex').forEach(d => d.open = d.classList.contains('part'));\r\n document.querySelectorAll('.btn.jump').forEach(b => b.onclick = () => {\r\n const el = document.getElementById(b.dataset.go);\r\n if (!el) return;\r\n el.open = true;\r\n if (el.scrollIntoView) el.scrollIntoView({ block: 'start', behavior: 'smooth' });\r\n });\r\n }\r\n<\/script>\r\n<\/body>\r\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>List of Major & Minor Heads of Account \u2014 Study Notes \ud83d\udcd8 SSC ASO LDCE \u00b7 Paper 1 List of […]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"disabled","ast-banner-title-visibility":"disabled","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"disabled","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[],"tags":[],"class_list":["post-14642","page","type-page","status-publish","hentry"],"yoast_head":"\n<title>NOTES ON LMMH - PromotionExams<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/promotionexams.com\/?page_id=14642\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NOTES ON LMMH - PromotionExams\" \/>\n<meta property=\"og:description\" content=\"List of Major & Minor Heads of Account \u2014 Study Notes \ud83d\udcd8 SSC ASO LDCE \u00b7 Paper 1 List of […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/promotionexams.com\/?page_id=14642\" \/>\n<meta property=\"og:site_name\" content=\"PromotionExams\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-28T15:07:46+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"55 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/promotionexams.com\\\/?page_id=14642\",\"url\":\"https:\\\/\\\/promotionexams.com\\\/?page_id=14642\",\"name\":\"NOTES ON LMMH - PromotionExams\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/promotionexams.com\\\/#website\"},\"datePublished\":\"2026-07-28T14:07:45+00:00\",\"dateModified\":\"2026-07-28T15:07:46+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/promotionexams.com\\\/?page_id=14642#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/promotionexams.com\\\/?page_id=14642\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/promotionexams.com\\\/?page_id=14642#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/promotionexams.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"NOTES ON LMMH\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/promotionexams.com\\\/#website\",\"url\":\"https:\\\/\\\/promotionexams.com\\\/\",\"name\":\"CSSADDA.IN\",\"description\":\"Best platform for Govt. Departmental Promotion Exams\",\"publisher\":{\"@id\":\"https:\\\/\\\/promotionexams.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/promotionexams.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/promotionexams.com\\\/#organization\",\"name\":\"CSSADDA\",\"url\":\"https:\\\/\\\/promotionexams.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/promotionexams.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/promotionexams.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/CSS-ADDA-Logo.png\",\"contentUrl\":\"https:\\\/\\\/promotionexams.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/CSS-ADDA-Logo.png\",\"width\":1077,\"height\":227,\"caption\":\"CSSADDA\"},\"image\":{\"@id\":\"https:\\\/\\\/promotionexams.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n","yoast_head_json":{"title":"NOTES ON LMMH - PromotionExams","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/promotionexams.com\/?page_id=14642","og_locale":"en_GB","og_type":"article","og_title":"NOTES ON LMMH - PromotionExams","og_description":"List of Major & Minor Heads of Account \u2014 Study Notes \ud83d\udcd8 SSC ASO LDCE \u00b7 Paper 1 List of […]","og_url":"https:\/\/promotionexams.com\/?page_id=14642","og_site_name":"PromotionExams","article_modified_time":"2026-07-28T15:07:46+00:00","twitter_card":"summary_large_image","twitter_misc":{"Estimated reading time":"55 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/promotionexams.com\/?page_id=14642","url":"https:\/\/promotionexams.com\/?page_id=14642","name":"NOTES ON LMMH - PromotionExams","isPartOf":{"@id":"https:\/\/promotionexams.com\/#website"},"datePublished":"2026-07-28T14:07:45+00:00","dateModified":"2026-07-28T15:07:46+00:00","breadcrumb":{"@id":"https:\/\/promotionexams.com\/?page_id=14642#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/promotionexams.com\/?page_id=14642"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/promotionexams.com\/?page_id=14642#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/promotionexams.com\/"},{"@type":"ListItem","position":2,"name":"NOTES ON LMMH"}]},{"@type":"WebSite","@id":"https:\/\/promotionexams.com\/#website","url":"https:\/\/promotionexams.com\/","name":"CSSADDA.IN","description":"Best platform for Govt. Departmental Promotion Exams","publisher":{"@id":"https:\/\/promotionexams.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/promotionexams.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/promotionexams.com\/#organization","name":"CSSADDA","url":"https:\/\/promotionexams.com\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/promotionexams.com\/#\/schema\/logo\/image\/","url":"https:\/\/promotionexams.com\/wp-content\/uploads\/2025\/07\/CSS-ADDA-Logo.png","contentUrl":"https:\/\/promotionexams.com\/wp-content\/uploads\/2025\/07\/CSS-ADDA-Logo.png","width":1077,"height":227,"caption":"CSSADDA"},"image":{"@id":"https:\/\/promotionexams.com\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/pages\/14642","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/promotionexams.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14642"}],"version-history":[{"count":16,"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/pages\/14642\/revisions"}],"predecessor-version":[{"id":14664,"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/pages\/14642\/revisions\/14664"}],"wp:attachment":[{"href":"https:\/\/promotionexams.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/promotionexams.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/promotionexams.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}