ORDER. Subject: Constitution of a Committee for revision of the List of Major and Minor Heads of Accounts.

Transcription

1 73 Annexure A No. T /1/2009-Codes/ Government of India Ministry of Finance Department of Expenditure Controller General of Accounts Lok Nayak Bhawan, Khan Market New Delhi ORDER Subject: Constitution of a Committee for revision of the List of Major and Minor Heads of Accounts. A need has been felt for some time to review the present classification of Government receipts and expenditure and develop a system better suited to display the nature and objective of Government transactions to facilitate informed decision making. 2. Keeping this in view, it has been decided with the approval of Hon ble Finance Minister to constitute a committee for conducting a comprehensive review of existing system of classification in the Union and State Governments and suggesting changes required for streamlining it. The composition of the Committee would be as follows:- (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) Controller/Addl. Controller General of Accounts, Chairman Jt. Secretary (Budget) or his representative. Representative of the C&AG Representative of the Planning Commission. Representative of NIPFP. Finance Secretary, Govt. of Assam Finance Secretary, Govt. of Maharashtra. Finance Secretary, Govt. of Tamil Nadu. 3. The terms of reference of the Committee are as follows:- (i) Conduct a comprehensive review of the existing system of expenditure and receipt classification as contained in the List of Major and Minor Heads, including the coding pattern. While doing so the Committee would take into consideration the responses of various agencies with regard to the existing system and Heads of Account. (ii) Suggest a comprehensive classification structure keeping in view the critical information requirements for policy formulation, allocation of resources among sectors, compliance with legislative authorizations, accountability, policy review, performance analysis and requirements of computerized data processing. While doing so the Committee would also

2 74 examine the recommendations of Lahiri Committee about the multidimensional classification structure. (iii) Suggest a new list of accounting heads in replacement of the existing list of Major and Minor Heads keeping in view the needs for simplification, rationalization, standardization across national and Subnational governments and improved reporting of transfer payments from one level of governance to another. (iv) Comprehensive review of the List of Object Heads of accounts in keeping with the changes information requirements for better and informed decision making by the Government; and (v) Review of the accounting classification on the Receipts side for making it more informative and useful. 4. The Committee would work in synergy with the High Level Expert committee on Efficient Management of Public Expenditure appointed by Planning Commission under the chairmanship of Dr. C. Rangarajan. 5. The Committee may also Co-opt any other person as deemed appropriate to assist the Committee. The Committee may invite such person(s) as it deems appropriate to participate in any of its meetings as special invitee(s). 6. The expenses towards TA/DA of the official members for attending the meetings of the committee will be borne by the respective Government/Department to which the member belongs. 7. The committee is expected to submit its report in 3 months from its first meeting. To Sd/- (H.K. Srivastav) Dy. Controller General of Accounts 1. Member-Secretary, Planning Commission with a request to nominate a representative for the Committee. 2. Dy. C&AG, O/o C&AG, Deen Dayal Updhyay Marg, New Delhi with a request to nominate one representative for the Committee. 3. Chief Secretary, Govt. of Assam, with a request to nominate Finance Secretary to the Committee. 4. Chief Secretary, Govt. of Maharashtra, with a request to nominate Finance Secretary to the Committee. 5. Chief Secretary, Govt. of Tamil Nadu, with a request to nominate Finance Secretary to the Committee.

3 75 6. Joint Secretary (Budget), North Block, New Delhi. 7. Director, NIPFP, New Delhi with a request to nominate his representative for the Committee. Copy for information to:- 1. PS to CGA for information of Controller General of Accounts. 2. JT. CGA (ASC)/Jt. CGA (INGAF)/Jt. CGA (VP)/ Jt. CGA (MS)/ Jt. CGA (PKB)/ JT. CGA (BP)/ JT. CGA (BS). 3. All Dy. CGAs/ACGs/ACAs. Deputy Controller General of Accounts

4 76 Annexure B Statement-1- Consolidated Fund of India- REVENUE ACCOUNT- RECEIPTS Tax Revenue (a) Taxes on Income and Expenditure Major Head Actuals (In crore of Rupees) Budget R.E Budget Corporation Tax 1202 Taxes on Income other than 1203 Corporation Tax Hotel Receipts Tax 1205 Interest Tax 1206 Fringe Benefit Tax 1207 Other Taxes on Income and 1208 Expenditure (b) Taxes on Property and Capital Transactions Estate Duty 1211 Taxes on Wealth 1212 Gift Tax 1213 Securities Transaction Tax 1214 Banking Cash Transaction Tax 1216 (c) Taxes on Commodities and Services. Customs 1301 Union Excise Duties 1302 Taxes on Sale, Trade etc Service Tax 1308 Other Taxes on Commodities and 1309 Services (d) Taxes on U.Ts without Legislature GROSS TAX REVENUE States share excluded from the consolidated fund Tax Revenue of the Central Government B. NON-TAX REVENUE (a) Fiscal Services Currency, Coinage and Mint 1401 Other Fiscal Services 1402 (b)interest Receipts, Dividends and Profits Interest Receipts 1404 Interest from State and U.T.

5 77 Governments Interest from Railways Other Interest Receipts Dividends and Profits 1406 (c) Other Non- Tax Revenue (i) General Services Public Service Commission 1107 Police 1503 Supplies and Disposals 1505 Stationery and Printing 1506 Public Works 1507 Other Administrative Services 1509 Contribution and Recoveries towards 1510 Pension and Other Retirement benefits Miscellaneous General Services 1511 Defence Services Defence Services- Army 2001 Defence Services-Navy 2002 Defence Services-Air Force 2003 Defence Services-Ordnance Factories 2004 Defence Services- Research & 2005 Develop. (ii) Social and Community Services Education, Sports, Arts and Culture Medical and Public Health Family Welfare 3304 Rural Housing 4203 Urban Housing 4302 Information and Publicity 3204 Broadcasting 3205 Labour and Employment 4908 Social Security and Welfare 3405 Other Social Services 3408 (iii) Economic Services Crop Husbandry 4101 Animal Husbandry 4103 Diary Development 4104 Fisheries 4105 Forestry and Wildlife Food 4110 Storage and Warehousing 4111 Other Agricultural Programmes 4115 Major Irrigation 4116 Medium Irrigation

6 78 Minor Irrigation 4118 Power 4401 Petroleum 4403 Coal and Lignite 4404 Non Conventional Source of Energy 4405 Village and Small Industries 4501 Industries Geological Survey 4514 Development of Mines 4515 Other Industries 4516 Ports and Lighthouses 4621 Shipping 4622 Civil Aviation 4623 Roads and Bridges 4624 Inland Water Transport 4626 Other Transport Services 4627 Postal Receipts 4701 Other Communication Services 4713 Atomic Energy Research 4801 Other Scientific Research 4804 Tourism 4901 Foreign Trade and Export Promotion 4902 Civil Supplies 4112 Other General Economic Services 4907 Railway Revenue as per Railway --- Budget C. GRANTS-IN-AID AND ---- CONTRIBUTIONS External Grant Assistance 1603 Aid Materials and Equipment 1604 Non-Tax Revenue of U.Ts without Legislature --- TOTAL- NON-TAX REVENUE TOTAL- REVENUE RECEIPTS Carried over (See Page ) Excess of Disbursement over Receipts (Revenue Deficit) TOTAL STATEMENT-1 CONSOLIDATED FUND OF INDIA- REVENUE ACCOUNT DISBURSEMENT Major Head GENERAL SERVICES (a) Organs of State Parliament 1101 President, Vice President etc 1102 Actuals Budget R.E Budget

7 79 Council of Ministers 1103 Administration of Justice 1104 Elections 1105 Audit 1106 (b) Fiscal Services (i) Tax Collection 1201 Collection of Taxes on Income and Expenditure Stamps and Registration 1210 Estate Duty 1211 Taxes on Wealth 1212 Gift Tax 1213 Securities Transaction Tax 1214 Taxes on Immovable Property other 1215 than Agricultural Land Customs 1301 Union Excise Duties 1302 Other Taxes and Duties on 1309 Commodities and Services (ii) Other Fiscal Services Other Fiscal Services 1402 (c) Interest Payment and Servicing of Debt Appropriation for Reduction of Avoidance of Debt 1706 Interest Payments 1707 (d) Administrative Services Public Service Commission 1107 Police 1503 Jails 1504 Supplies and Disposals 1505 Stationery and Printing 1506 Public Works 1507 External Affairs 1508 Other Administrative Services 1509 (e) Pensions and Miscellaneous General Services Pension and Other Retirement Benefits 1510 Miscellaneous General Services 1511 (f) Defence Services Defence Services-Army 2001 Defence Services- Navy 2002 Defence Services- Air Force 2003 Defence Services- Ordnance Factories Defence Services- Research and Development B. SOCIAL SERVICES

8 80 School Education and Literacy 3101 University and Higher Education 3102 Technical Education 3103 Youth Affairs 3201 Sports 3202 Heritage Art and Culture 3203 Rural Health Services 3301 Urban Health Services 3302 Family Welfare 3304 Water Supply and Sanitation 4301 Rural Housing 4203 Urban Housing 4302 Urban Development 4304 Broadcasting 3205 Information and Publicity 3204 Welfare of Scheduled Caste 3401 Welfare of Scheduled Tribes 3402 Welfare of other backward Classes 3403 Welfare of Minorities 3404 Labour and Employmnt Social Security and Welfare 3405 Nutrition 3409 Relief on account of Natural 3410 Calamities Other Social Services 3408 C. ECONOMIC SERVICES (a) Agriculture and Allied Activities Crop Husbandry 4101 Soil and Water Conservation 4102 Animal Husbandry 4103 Diary Development 4104 Fisheries 4105 Forestry 4107 Wild Life 4108 Plantations 4109 Food, Storage and Warehousing 4111 Agriculture Research and Education 4101 Agricultural Financial Institutions 4113 Co-operation 4114 Other Agricultural Programmes 4115 (b)rural Development Special Programmes for Rural Development 4201 Rural Employment 4202 Land Reforms 4204 Other Rural 4205 Development.Programmes

9 81 (c) Special Areas Programmes MPs Local Area Development Scheme (d) Irrigation and Flood Control 5101 Major Irrigation 4116 Medium Irrigation 4117 Minor Irrigation 4118 Command Areas Development 4119 Flood Control and Drainage 4120 (e) Energy Power 4401 Petroleum 4403 Coal and Lignite 4404 Non Conventional Sources of Energy 4405 (f) Industry and Minerals Village and Small Industries 4501 Iron and Steel Industries 4502 Cement and Non-Metallic Mineral 4503 Industries Fertilizer Industries 4504 Petrochemical Industries 4505 Other Chemical Industries 4506 Pharmaceutical Industries 4507 Engineering Industries 4508 Telecommunications and Electronic 4509 industries Atomic Energy Industries 4513 Textile Industries 4511 Food Processing Industries 4512 Geological Survey 4514 Development of Mines 4515 Other Industries 4516 Other outlays on Industries and 4517 Minerals (g) Transport Expenditure as per Railway Budget Ports and Light houses 4621 Shipping 4622 Civil Aviation 4623 Roads and Bridges 4624 Road Transport 4625 Inland Water Transport 4626 Other Transport Services 4627 (h) Communications Postal Services 4701 Satellite Systems 4712 Other Communication Services 4713

10 82 (i) Science, Technology and Environment Atomic Energy Research 4801 Space Research 4802 Oceanographic Res Other Scientific Research 4804 Ecology and Environment 4805 (j) General Economic Services Tourism 4901 Foreign Trade and Export Promotion 4902 Census, Surveys and Statistics 4903 Meteorology 4805 Civil Supplies 4112 International Financial Institutions 4906 Other General Economic Services 4907 D. GRANTS-IN-AID AND CONTRIBUTIONS Grants in aid to State Governments 1601 Grants-in-aid to U.T. Governments 1601 Technical and Economic Cooperation with other Countries 1602 Aid Materials and Equipment 1604 Disbursement of Union Territories without Legislature TOTAL- REVENUE DISBURSEMENTS Excess of Revenue over disbursements (Surplus) TOTAL: STATEMENT 1 CONSOLIDATED FUND OF INDIA- CAPITAL ACCOUNT- RECEIPTS Major Head A. PUBLIC DEBT Internal Debt of Central Government 1701 Market Loans 14 day Treasury Bills 91 day Treasury Bills 182 day Treasury Bills 364 day Treasury Bills Market Stabilisation Scheme Ways and Means Advances Securities against small savings Total- Internal Debt of Central Government External Debt 1702 B. RECOVERIES OF LOANS AND Actuals Budgets RE Budget

11 83 ADVANCES State Governments Union Territory Governments Foreign Goverments Other Loans and Advances Union Territories without Legislature TOTAL- RECOVERIES OF LOANS AND ADVANCES C- MISCELLANEOUS CAPITAL RECEIPTS TOTAL CAPITAL ACCOUNT RECEIPTS REVENUE RECEIPTS (brought forward Page ) TOTAL- CFI Receipts) 6001 STATEMENT 1- CONSOLIDATED FUND OF INDIA- CAPITAL ACCOUNT DISBURSEMENTS (Rupees in crore) Major Head A. GENERAL SERVICES Currency, Coinage and Mint 1401 Other Fiscal services 1402 Police 1503 Jails 1504 Stationery and Printing 1506 Supplies and Disposals 1505 Public Works 1507 External Affairs 1508 Other Administrative Services 1509 Miscellaneous General Services 1511 Defence Services-Army 2001 Defence Services -Navy 2002 Defence Services-Air Force 2003 Defence Services- Ordinance Factories 2004 Defence Services R&D Organization 2005 B. SOCIAL SERVICES School Education and Literacy 3101 Actuals Budget RE Budget

12 84 University and Higher Education 3102 Technical Education 3103 Youth Affairs 3201 Sports 3202 Information and Publicity 3204 Heritage Art and Culture 3203 Broadcasting 3205 Rural Health Services 3301 Urban Health Services 3302 Public Health 3303 Family Welfare 3304 Welfare of Scheduled Castes 3401 Welfare of Scheduled Tribes 3402 Welfare of Other Backward Classes 3403 Welfare of Minorities 3404 Social Security and Welfare 3405 Women s Welfare 3406 Child Welfare 3407 Other Social Services 3408 Nutrition 3409 Natural Calamities 3410 C. ECONOMIC SERVICES (a) Agriculture and allied activities Crop Husbandry 4101 Horticulture 4102 Soil and Water Conservation 4103 Animal Husbandry 4104 Diary Development 4105 Fisheries 4106 Forestry 4107 Wild Life 4108 Plantations 4109 Food 4110 Storage and Warehousing 4111 Civil Supplies 4112 Investment in Agricultural Financial 4113 Institutions Co-operation and Credit 4114 Other Agricultural Programmes 4115 Major Irrigation 4116 Medium Irrigation 4117 Minor Irrigation 4118 Command Area Development 4119 Flood Control and Drainage (b) Rural Development Special Programmes for Rural Development 4201 Rural Employment 4202

13 85 Rural Housing 4203 Land Reforms 4204 Other Rural Developmnt 4205 Programmes Panchayati Raj 4206 (c)water Supply, Sanitation, Housing and Urban Development Water Supply and Sanitation 4301 Urban Housing 4302 Urban Development 4303 (d) Energy Power Projects 4401 Rural Electrification 4402 Petroleum 4403 Coal and Lignite 4404 New and Renewable Energy 4405 (e) Industry and Minerals Micro, Small & Medium Industries 4501 Iron and Steel Industries 4502 Cement and Non-Metallic Mineral 4503 Industries Fertilizer Industries 4504 Petro-Chemical Industries 4505 Other Chemical Industries 4506 Pharmaceutical Industr Engineering Industries 4508 Telecommunication and Electronic 4509 industries Consumer Industries 4510 Textile and Jute Industries 4511 Food Processing Industries 4512 Atomic Energy Industries 4513 Geological Survey 4514 Development of Mines 4515 Other Industries 4516 Other Outlays on Industries and 4517 Minerals Industrial Financial Institutions 4518 (f)transport Indian Railways Policy Formulation 4601 Direction, Research and Other Miscellaneous organization Indian Railways- Commercial lines 4602 Capital Outlay on Indian Railways Strategic Lines Indian Railways- open line Works 4604 Payment to General Revenues 4605 Appropriation from Railway Surplus 4606

14 86 Repayment of loans taken from 4607 General Revenues Payment towards amortizations of over capitalisation Ports and Light Houses 4621 Shipping 4622 Civil Aviation 4623 Roads and Bridges 4624 Road Transport 4625 Inland Water Transport 4626 Other Transport Services 4627 (g) Communications Postal Services 4701 Telecommunication Services 4711 Stellite Systems 4712 Other Communication Services 4713 (h) Science, Technology and Environment Atomic Energy Research 4801 Space Research 4802 Earth System Science 4803 Other Scientific Research 4804 Eco System Development 4805 (i) General Economic Services. Tourism 4901 Foreign Trade and Export promotion 4902 Census Surveys and Statistics 4903 Investment in General Financial and 4905 Trading Institutions Investment in International Financial 4906 Institutions Other General Economic Services 4907 Labour and Employment M Ps Local Area Development 5101 Programme Other Special Area Programmes 4910 Disbursement of U.Ts without.. Legislature TOTAL-CAPITAL EXPENDITURE OUTSIDE THE REVENUE ACCOUNT PUBLIC DEBT Internal Debt of Central Government Day Treasury Bills 182 Day Treasury Bills 91 Day Treasury Bills 364 Day Treasury Bills

15 87 Market Stabilization Scheme Ways and Means Advances Others Total- Internal Debt of Central Government External Debt 1702 TOTAL- PUBLIC DEBT A. LOANS FOR SOCIAL SERVICES School Education and Literacy 3101 University and Higher Education 3102 Technical Education 3103 Sports 3202 Heritage Art and Culture 3203 Information and Publicity 3204 Broadcasting 3205 Other Social Services 3408 B LOANS FOR ECONOMIC SERVICES (a) Agriculture and Allied Activities Crop Husbandry 4101 Soil and Water Consev Forestry 4107 Wild Life 4108 Co-operation & Credit 4114 Major Irrigation 4116 Medium Irrigation 4117 Urban Development 4304 (b) Loans for Energy Power Projects 4401 New and Renewable Energy 4405 (c) Loans for Industry and Minerals Village and Small Industries 4501 Iron and Steel Industries 4502 Fertilizer Industries 4504 Cement and Non-metallic Mineral 4503 Industries Petro-Chemical Industries 4505 Other Chemical Industries 4506 Pharmaceutical Industries 4507 Engineering Industries 4508 Telecommunication and Electronic 4509 Industries Consumer Industries 4510 Geological Survey 4514 Development of Mines 4515 Other Industries and Minerals 4517 (d) Loans for Transport

16 88 Ports and Light Houses 4621 Civil Aviation Other Transport Services 4627 (e)loans for Science, Technology and Environment Other Scientific Research 4804 (f)loans for General Economic Services Loans for General Fin. and Trading 4905 Institutions Other General Economic Services 4907 C. OTHER LOANS Loans and Advances to State 1601 Governments Loans and Advances to union 1601 Territory Governments Advances to Foreign Governments 1603 Loans to Government Servants etc Miscellaneous Loans 1704 Loans of Union Territories without Legislature TOTAL- LOANS AND ADVANCES TOTAL-CAPITAL EXPENDITURE TOTAL- CONSOLIDATED FUND OF INDIA DISBURSEMENTS STATEMENT 1A DISBURSEMENTS CHARGED ON THE CONSOLIDATED FUND OF INDIA Major Head Parliament 1101 President, Vice President etc Administration of Justice 1104 Audit 1106 Collection of Taxes on Income and 1201 Expenditure Customs 1301 Union Excise Duties 1302 Appropriation for reduction or 1706 avoidance of Debt Interest Payments 1707 Public Service Commission Police 1503 Supplies and Disposals 1505 Public Works 1507 External Affairs 1508 Actuals Budget RE Budget

17 89 Other Administrative Services 1509 Pension and Other Retirement 1510 Benefits Defence Services- Army 2001 Defence Services- Navy 2002 Defence Services-Air Force 2003 Defence Services-Ordnance Factories 2004 Defence Services- Research and 2005 Development Rural Housing 4203 Labor and Employment 4908 Social Security and Welfare 3405 Crop Husbandry 4101 Iron and Steel Industries 4502 Development of Mines 4515 Shipping 4622 Road Transport 4625 Postal Services 4701 Satellite Systems 4712 Atomic Energy Research 4801 Space Research 4802 Other Scientific Research 4804 Meteorology 4805 Civil Supplies 4812 Grants-in-aid to State Governments 1601 Capital Outlay on Other Fiscal 1402 Services Capital Outlay on Police 1503 Capital Outlay on Public Works 1507 Capital Outlay on Defence Services 2001 Capital Outlay on Housing 4203 Capital Outlay on Urban 4304 Development Capital Outlay on Roads and Bridges 4624 Capital Outlay on Transport Services 4627 Capital Outlay on Postal Services 4701 Capital Outlay on Atomic Energy 4801 Research Capital Outlay on Space Research 4802 Internal Debt of Central Government 1701 External Debt 1702 Loans and Advances to State 1601 Governments GRAND TOTAL STATEMENT II CONTINGENCY FUND OF INDIA- NET CONTINGENCY FUND

18 90 STATEMENT III- PUBLIC ACCOUNT OF INDIA- RECEIPTS A. NATIONAL SMALL SAVINGS FUND B. STATE PROVIDENT FUND AND OTHER ACCOUNTS (i) State Provident Funds (ii) postal Insurance and Life Annuity Fund (iii) Other items C. RESERVE FUNDS (a) Reserve Funds bearing interest (i) Railway Funds (ii) Other Reserve Funds (b) Reserve Funds not bearing interest (i) Central Road Fund (ii) National Highways Permanent Bridges Fee Fund (iii) Mines Welfare Funds (iv) Prarambhik Shiksha Kosh (v) Sugar Development Fund (vi) Spl. Railway Saftey Fund & Railway Saftey Works Fund (vii) National Rural Employment Guarantee Fund (viii) Other Reserve Funds D. DEPOSITS AND ADVANCES (a) Deposits bearing interest (i) National Defence Fund (ii) Family Pension-cum-Life Assurance Fund etc. (iii) Other Deposits (b) Deposits not bearing interest (i) Civil Deposits (ii) Deposits of Local Funds (iii) Other Deposits (c) Advances Actuals Budget (In crore of Rupees) RE Budget E. SUSPENSE AND MISCELLANEOUS Suspense Accounts (Net) Cheques and Bills (Net) Departmental Balances (Net) Cash Balance Investment Others F. REMITTANCES (i) Money Orders (ii) Other Remittances

19 91 TOTAL- PUBLIC ACCOUNT- RECEIPTS GRAND TOTAL- (I +II+III) CASH BALANCE TOTAL STATEMENT III- PUBLIC ACCOUNT OF INDIA- DISBURSEMENTS Actuals Budget (In Crore of Rupees) Revised- Budget A. NATIONAL SMALL SAVINGS FUND B. STATE PROVIDENT FUND AND OTHER ACCOUNTS (i) State Provident Funds (ii) Postal Insurance and Life Annuity Fund (iii) Other Items C. RESERVE FUNDS (a) Reserve Funds bearing Interest (i) Railway Funds (ii) Other Reserve Funds (b) Reserve Funds not bearing interest (i) Central Road Fund (ii) National Highways Permanent Bridges Fee Fund (iii) Mines Welfare Funds (iv) Sugar Development Funds (v) Spl. Railway Safety Fund & Railway Safety Works Fund (vi) National Rural Employment Guarantee Fund (vii) Prarambhik Shiksha Kosh (viii) Other Reserve Funds D. DEPOSITS AND ADVANCES (a) Deposits bearing interest (i) National Defence Fund (ii) Family Pension-cum-Life Assurance Fund etc. (iii) Other Deposits (b) Deposits not bearing Interest (i) Civil Deposits (ii) Deposits of Local Funds (iii) Other Deposits (c) Advances E. SUSPENSE AND MISCELLANEOUS Suspense Accounts Net Cheques and Bills (Net)

20 Departmental Balances (Net) Cash Balance Investment Others F. REMITTANCES (i) Money Orders (ii) Other Remittances TOTAL PUBLIC ACCOUNT DISBURSEMENTS GRAND TOTAL- (I +II+III) CASH BALANCE TOTAL 92

21 93 Annexure- C 31-, 31- MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES & PENSIONS ( In Thousands of Rupees) Budget Estimates Codes Description Department of Personnel & Training Plan Non- Plan Total Secretariat (Office) 1509 Other Administrative Services (Function) Direction and Administration (Scheme) 01 General Administration (Sub-scheme) Salaries Wages Over Time Allowance Medical Treatment Domestic Travel Expenses Foreign Travel Expenses Office Expenses Rent, Rates & Taxes Publication

22 Other Administrative Expenses Advertising & Publicity Minor Works Professional Services Grants-in-aid Grants-in-aid Capital Other Charges Total - General Administration Information Technology (Sub-scheme) Other Charges (Object Head) Total - Direction and Administration Education and Training (Scheme) 03 Other Training Schemes- LBSNAA and Other Training Institutes (Sub-scheme) Professional Services (Object Head) Assistance to Autonomous Bodies (Scheme) Indian Institute of Public Administration (Recipient) Grants for Capital Creation (Object Head) Assistance to Autonomous Bodies (Scheme) Indian Institute of Public Administration (Recipient) Grants-in-Aid General (Object Head) Total - Assistance to Autonomous Bodies

23 Training for all support for training activities and capacity building for project appraisal (Scheme) Professional Services (Object Head) Domestic Funding of Foreign Training (Scheme) Foreign Travel Expenses (Object Head) Upgradation of LBSNAA to a Centre of Excellence (Scheme) Other Administrative Expenses (Object Head) Setting up of National Centre for Good Governance (Scheme) Other Administrative Expenses (Object Head) Propagation of Right To Information Act (Scheme) 01 Strengthening, Capacity Building & Awareness Generation (Sub-scheme) Advertising & Publicity (Object Head) Partial Central Assistance for Construction of office buildings to State Information Commissions (Sub-scheme) Major Works (Object Head) Total - Propagation of Right To Information Act International Conferences/ Meeings (Scheme) 06 Organisation/ Participation to Conferences in India and abroad (Sub-scheme)

24 Other Administrative Expenses Loans and Advances from Central Government (Function) House Building Advances (Scheme) 01 Loans to All India Service Officers (Sub-scheme) Loans & Advances (Charged) Total - Secretariat Departmental Canteen (DoPT) (Office) 1509 Other Administrative Services (Function) Other Expenditure (Scheme) 01 General Administration (Sub-scheme) Charged Voted Salaries Overtime Allowance Medical Expenses Other Administrative Expenses Total - General Administration Total- Other Expenditure Total - Departmental Canteen (SSC) Central Administrative Tribunal (Office) 1509 Other Administrative Services (Function) Direction and Administration (Scheme) 01 General Administration (Sub-scheme) Salaries Wages

25 Over Time Allowance Medical Treatment Domestic Travel Expenses Foreign Travel Expenses Office Expenses Rent, Rates & Taxes Publication Minor Works Professional Services Grants-in-aid Total - General Administration Information Technology (Sub-scheme) Other Charges (Object Head) Total - Direction and Administration Total - Central Administrative Tribunal Staff Selection Commission (Office) 1509 Other Administrative Services (Function) Direction and Administration (Scheme) 01 General Administration (Sub-scheme) Salaries Wages Over Time Allowance Medical Treatment Domestic Travel Expenses

26 Office Expenses Rent, Rates & Taxes Publication Professional Services Total- General Administration Information Technology (Sub-scheme) Other Charges Total- Direction and Administration Construction (Scheme) 01 Purchase of Office Accomodation for Staff Selection Commission (Sub-scheme) Office Buildings Total - Staff Selection Commission Departmental Canteen (SSC) (Office) 1509 Other Administrtive Services (Function) Other Expenditure (Scheme) 01 General Administration Salaries Overtime Allowance Medical Expenses Total - General Administration Total- Other Expenditure Total - Departmental Canteen (SSC)

27 Central Bureau of Investigation (Office) 1509 Other Administrative Services (Function) Direction and Administration (Scheme) 01 General Administration (Sub-scheme) Salaries Wages Over Time Allowance Rewards Medical Treatment Domestic Travel Expenses Foreign Travel Expenses Office Expenses Rent, Rates & Taxes Publication Advertising & Publicity Minor Works Professional Services Grants-in-aid Secret Service Expenditure Other Charges (Charged) Motor Vehicles Total- General Administration Charges Voted

28 02 Information Technology (Sub-scheme) Other Charges (Object Head) Total- Direction and Administration Charges CBI e-governance (Scheme) 100 Voted Other Administrative Expenses (Object Head) Construction (Scheme) 02 Construction of CBI Headquarters office building (Sub-scheme) Office Buildings (Object Head) Purchase of land and construction of residential complex for CBI (Sub-scheme) Residential Buildings Total - Construction Total - Central Bureau of Investigation Departmental Canteen (CBI) (Office) Other Expenditure (Scheme) 01 General Administration (Sub-scheme) Charged Voted Salaries Overtime Allowance Medical Expenses Total- General Administration

29 101 Total- Other Expenditure Total - Departmental Canteen (CBI) Interpol and Co-ordination Wing (Office) 1509 Other Administrative Services (Function) Direction and Administration (Scheme) 01 General Administration (Sub-scheme) Salaries Over Time Allowance Rewards Medical Treatment Domestic Travel Expenses Foreign Travel Expenses Office Expenses Publication Professional Services Total- General Administration Information Technology (Sub-scheme) Other Charges (Object Head) Total- Direction and Administration Modernisation of Training Centres (Scheme) Other Charges (Object Head) Total - Interpol & Co-ord. Wing

30 31108 Lal Bahadur Shastri National Academy of Administration (Office) 1509 Other Administrative Services (Function) Education and Training (Scheme) 01 General Administration (Sub-scheme) Salaries Wages Over Time Allowance Medical Treatment Domestic Travel Expenses Office Expenses Rent, Rates & Taxes Publication Other Administrative Expenses Minor Works Professional Services Grants-in-aid Other Charges Total - Total - General Administration Information Technology (Sub-scheme) Other Charges (Object Head) Total- Education and Training Construction (Scheme) 04 Improvement of infrastructure and upgradation of essential facilities (Sub-scheme)

31 Other Infrastructure Projects (Object Head) Total - Lal Bahadur Shastri National Academy of Administration Departmental Canteens (LBSNA) (Office) 1509 Other Administrative Services (Function) Other Expenditure (Scheme) 01 General Administration Salaries Overtime Allowance Medical Expenses Total- General Administration Total- Other Expenditure Total - Departmental Canteen (LBSNA) Institute of Secretariat Training and Management (Office) 1509 Other Administrative Services (Function) Education and Training (Scheme) 01 General Administration (Sub-scheme) Other Charges (Object Head) Education and Training (Scheme) 01 General Administration (Sub-scheme) Salaries Wages Over Time Allowance

32 Medical Treatment Domestic Travel Expenses Office Expenses Publication Professional Services Total - General Administration Information Technology (Sub-scheme) Other Charges (Object Head) Total - Education and Training Education and Training (Scheme) 03 Mandatory Training of CSS Officers (Sub-scheme) Salaries Other Administrative Expenses Total - Mandatory Training of CSS Officers Total - Education and Training Total - Institute of Secretariat Training and Management Central Vigilance Commission (Office) 1509 Other Administrative Services (Function) Direction and Administration (Scheme) (Charged) 01 General Administration (Sub-scheme) Salaries Wages Over Time Allowance

33 Medical Treatment Domestic Travel Expenses Foreign Travel Expenses Office Expenses Rent, Rates & Taxes Publication Other Administrative Expenses Advertising & Publicity Minor Works Professional Services Total- General Administration Information Technology (Scheme) Other Charges (Object Head) Total- Direction and Administration IT Enabling Core CVC Processes (Scheme) Other Charges (Object Head) Total - Central Vigilance Commission Lok Pal (Office) 1509 Other Administrative Services (Function) Direction and Administration (Scheme) Charged Voted

34 01 General Administration (Sub-scheme) Other Administrative Expenses (Object Head) Total - Lok Pal Public Enterprises Selection Board (Office) 1509 Other Administrative Services (Function) Other Expenditure (Scheme) 01 General Administration (Sub-scheme) Salaries Wages Over Time Allowance Medical Treatment Domestic Travel Expenses Foreign Travel Expenses Office Expenses Publication Minor Works Professional Services Total- General Administration Total - Other Expenditure Total - Public Enterprises Selection Board Central Information Commission (Office) 1509 Other Administrative Services (Function) Other Expenditure (Scheme) 01 General Administration (Sub-scheme) Salaries

35 Wages Over Time Allowance Medical Treatment Domestic Travel Expenses Foreign Travel Expenses Office Expenses Rent, Rates & Taxes Publication Other Administrative Expenses Minor Works Professional Services Total- General Administration Information Technology (Scheme) Other Charges (Object Head) Total - Other Expenditure Plan Schemes of Central Information Commission (Scheme) Other Administrative Expenses (Object Head) Construction (Scheme) 05 Construction of Head Office Building of Central Information Commission (Sub-scheme) Office Buildings (Object Head) Total - Central Information Commission Total - Department of Personnel & Training Charged

36 108 Voted Department of Pension & Pensioners Welfare Secretariat (Office) Other Administrative Services (Function) Direction and Administration (Scheme) 01 General Administration (Sub-scheme) Salaries Wages Over Time Allowance Medical Treatment Domestic Travel Expenses Foreign Travel Expenses Office Expenses Publication Other Administrative Expenses Minor Works Professional Services Total- General Administration Total- Direction and Administration Pensioners' Portal (Scheme) 01 General Administration (Sub-scheme) Salaries Domestic Travel Expenses Office Expenses

37 Other Administrative Expenses Advertising and Publicity Professional Services Grants-in-aid Other Charges Total - General Administration Total - Pensioners' Portal Total - Department of Pension & Pensioners Welfare Department of Administrative Reforms and Public Grievances Secretariat (Office) Other Administrative Services (Function) Direction and Administration (Scheme) 01 General Administration (Sub-scheme) Salaries Wages Over Time Allowance Medical Treatment Domestic Travel Expenses Foreign Travel Expenses Office Expenses Publication Other Administrative Expenses Contribution Other Charges 0 7 7

38 110 Total- General Administration Total- Direction and Administration Scheme for Administrative Reforms (Scheme) Other Administrative Expenses (Object Head) Total - Department of Administrative Reforms and Public Grievances Total - Total - M/o Personnel, Public Grievances & Pensions Charged Voted

39 47 - Demand No APPROPRIATION - UNION PUBLIC SERVICE COMMISSION 111 ( In Thousands of Rupees) Budget Estimates Codes Description Public Service Commission (Major Head) 47 Union Public Service Commission Secretariat (Office) Public Service Commission (Function) Direction and Administration (Scheme) (Charged) 01 General Administration (Sub-scheme) Salaries Wages Over Time Allowance Medical Treatment Domestic Travel Expenses Foreign Travel Expenses Office Expenses Publication Plan Non- Plan Total

40 Other Administrative Expenses Minor Works Professional Services Grants-in-aid Other Charges Total - General Administration Total - Direction and Administration Expenditure on Examinations and Selections (Subscheme) Domestic Travel Expenses Other Charges Total - Expenditure on Examinations and Selections Departmental Canteens (Office) 1107 Public Service Commission (Function) Other Expenditure (Scheme) Other Administrative Expenses (Object Head) Total - Other Expenditure Total - Union Public Service Commission (Charged)

41 113 List of Schemes Annexure-D Major Receipt Schemes Plan Schemes Non-plan Schemes Head Code Code Description Code Discription Code Description Receipts from Fees, Fines and Forfeitures Receipts from Services and Service Fees Receipts from Audit Fees Sale Proceeds of Election Forms and Documents Receipts of contributions towards issue of Voter Identity Cards Issue of Photo Identity Cards to Voters Receipts from UPSC Examination Fees Receipts from State PSC Examination Fees Income Tax on Companies Collection Charges-Corporation Tax Surtax Surcharge Penalties Interest recoveries in relation to Corporation Taxe Tax on distributed profits of domestic companies Tax on distributed income to unit holders

42 00015 Receipts Awaiting Transfer to other heads Expenditure Awaiting Transfer to other heads Primary Education Cess Secondary and Higher Education Cess Share of net proceeds assigned to States Income Tax on Union Emoluments including pensions Income Tax on other than Union Emoluments including pensions Interest recoveries in relation to taxes on income other than Corporation Tax Taxes on Income levied under State Laws (Sikkim) Collection of Taxes on Agricultural Income Collections from Hotels which are companies Collections from Hotels which are non companies Expenditure Awaiting Transfer to other heads Collection Charges-Taxes on Agricultural Income Collection under the Interest Tax Act, Collection Charges-Interest Tax Act, Collection under Fringe Benefit Tax Interest recoveries in relation to Fringe Benefit Tax Taxes on Professions, Trades, Callings and Employment Collection Charges-Taxes on Professions, Trades Callings and Employment Expenditure Tax Act, Collection Charges-Expenditure Tax

43 Voluntary Disclosure of Income Scheme, Receipts from Land Revenue Collection Charges-Land Revenue Taxes on Plantations Receipts from Rates and Cesses on Land Receipts from Management of Ex- Zamindari Estates Management of Ex-Zamindari Estates Receipts from Sale of Government Estates Receipts on account of Survey and Settlement Operations Sale proceeds of Waste Lands and redemption of Land Tax Management of Government Estates Survey and Settlement Operations Receipts from Court Fees Stamps Cost of Stamps Receipts from Sale of Stamps Expenses on sale of Stamps Receipts from Duty on Impressing of Documents Receipts from Fees for registering documents Ordinary Collections- Estate Duty Collection Charges- Estate Duty Ordinary Collections- Taxes on Collection Charges- Taxes on Wealth Wealth Ordinary Collections- Gift Tax Collection Charges- Gift Tax Collection under Securities Transaction Tax Collection Charges- Securities Transaction Tax Receipts of Advance Payments from Assesees Interest recoveries in relation to Securities Transaction Tax

44 Ordinary Collections - Taxes on Immovable Properties other than Agricultural Land Collection under Banking Cash Transaction Tax Interest recoveries in relation to Banking Cash Transaction Tax Imports Exports Cesses on Exports Sale of Gold by Public Auction Sale proceeds of confiscated goods Anti Dumping Duty Safeguard Duty Additional Duty of Customs on Tea and Tea Waste Basic Excise Duties Auxiliary Duties of Excise Additional Excise Duties on mineral products Special Excise Duties Additional Excise Duties in lieu of Sales Tax Excise duty on generation of Power Regulatory Excise Duties Additional Excise Duties on Textiles and Textile Articles Additional Excise Duties on TV Sets Additional Excise Duties on indigenous motor spirit