73 Annexure A No. T- 14018/1/2009-Codes/178-187 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
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.
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
76 Annexure B Statement-1- Consolidated Fund of India- REVENUE ACCOUNT- RECEIPTS Tax Revenue (a) Taxes on Income and Expenditure Major Head Actuals 2006-07 (In crore of Rupees) Budget R.E 2007-08 2007-08 Budget 2008-09 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. 1304 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.
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 3101-3102 Medical and Public Health 3301-3303 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 4106-4107 Food 4110 Storage and Warehousing 4111 Other Agricultural Programmes 4115 Major Irrigation 4116 Medium Irrigation
78 Minor Irrigation 4118 Power 4401 Petroleum 4403 Coal and Lignite 4404 Non Conventional Source of Energy 4405 Village and Small Industries 4501 Industries 4502-4513 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 2006-07 Budget 2007-08 R.E- 2007-08 Budget 2008-09
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 2004 2005
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 3501-3502 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
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
82 (i) Science, Technology and Environment Atomic Energy Research 4801 Space Research 4802 Oceanographic Res. 4803 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 2006-07 Budgets 2007-08 RE- 2007-08 Budget 2008-09
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 2006-07 Budget 2007-08 RE- 2007-08 Budget 2008-09
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
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. 4507 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- 4603 Strategic Lines Indian Railways- open line Works 4604 Payment to General Revenues 4605 Appropriation from Railway Surplus 4606
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 3501-3502 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 1701 14 Day Treasury Bills 182 Day Treasury Bills 91 Day Treasury Bills 364 Day Treasury Bills
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. 4103 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
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. 1704 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. 1102 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 2006-07 Budget 2007-08 RE- 2007-08 Budget 2008-09
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 8001..
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 2006-07 Budget 2007-08 (In crore of Rupees) RE Budget 2007-08 2008-09 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
91 TOTAL- PUBLIC ACCOUNT- RECEIPTS GRAND TOTAL- (I +II+III) CASH BALANCE TOTAL STATEMENT III- PUBLIC ACCOUNT OF INDIA- DISBURSEMENTS Actuals- 2006-07 Budget- 2007-08 (In Crore of Rupees) Revised- Budget 2007-08 2008-2009 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)
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
93 Annexure- C 31-, 31- MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES & PENSIONS ( In Thousands of Rupees) Budget Estimates Codes Description 2010-2011 311 Department of Personnel & Training Plan Non- Plan Total 31101 Secretariat (Office) 1509 Other Administrative Services (Function) 81001 Direction and Administration (Scheme) 01 General Administration (Sub-scheme) 81001.01.0000000.000.311 Salaries 0 285055 285055 81001.01.0000000.000.312 Wages 0 845 845 81001.01.0000000.000.313 Over Time Allowance 0 1500 1500 81001.01.0000000.000.315 Medical Treatment 0 3500 3500 81001.01.0000000.000.331 Domestic Travel Expenses 0 4500 4500 81001.01.0000000.000.332 Foreign Travel Expenses 0 4500 4500 81001.01.0000000.000.342 Office Expenses 0 32000 32000 81001.01.0000000.000.343 Rent, Rates & Taxes 0 100 100 81001.01.0000000.000.345 Publication 0 4200 4200
81001.01.0000000.000.346 Other Administrative Expenses 0 1200 1200 81001.01.0000000.000.369 Advertising & Publicity 2000 2000 81001.01.0000000.000.391 Minor Works 0 9000 9000 81001.01.0000000.000.393 Professional Services 0 2500 2500 81001.01.0000000.000.433 Grants-in-aid 0 18315 18315 81001.01.0000000.000.435 Grants-in-aid Capital 0 385000 385000 81001.01.0000000.000.459 Other Charges 0 185 185 Total - General Administration 0 754400 754400 94 02 Information Technology (Sub-scheme) 81001.02.0000000.000.459 Other Charges (Object Head) 0 12000 12000 Total - Direction and Administration 0 766400 766400 80882 Education and Training (Scheme) 03 Other Training Schemes- LBSNAA and Other Training Institutes (Sub-scheme) 80882.03.0000000.000.393 Professional Services (Object Head) 171650 171650 11014 Assistance to Autonomous Bodies (Scheme) 00.0900064 Indian Institute of Public Administration (Recipient) 11014.00.0900064.000.435 Grants for Capital Creation (Object Head) 30000 30000 81014 Assistance to Autonomous Bodies (Scheme) 00.0900064 Indian Institute of Public Administration (Recipient) 81014.00.0900064.000.433 Grants-in-Aid General (Object Head) 15750 15750 Total - Assistance to Autonomous Bodies 30000 15750 45750
11151 95 Training for all support for training activities and capacity building for project appraisal (Scheme) 11151.00.0000000.000.393 Professional Services (Object Head) 180000 180000 11152 Domestic Funding of Foreign Training (Scheme) 11152.00.0000000.000.332 Foreign Travel Expenses (Object Head) 240000 240000 11155 Upgradation of LBSNAA to a Centre of Excellence (Scheme) 11155.00.0000000.000.346 Other Administrative Expenses (Object Head) 100000 100000 11156 Setting up of National Centre for Good Governance (Scheme) 11156.00.0000000.000.346 Other Administrative Expenses (Object Head) 5000 5000 21163 Propagation of Right To Information Act (Scheme) 01 Strengthening, Capacity Building & Awareness Generation (Sub-scheme) 21163.01.0000000.000.369 Advertising & Publicity (Object Head) 190000 190000 02 Partial Central Assistance for Construction of office buildings to State Information Commissions (Sub-scheme) 21163.02.0000000.000.500 Major Works (Object Head) 50000 50000 Total - Propagation of Right To Information Act 240000 0 240000 81056 International Conferences/ Meeings (Scheme) 06 Organisation/ Participation to Conferences in India and abroad (Sub-scheme)
81056.06.0000000.000.346 Other Administrative Expenses 2000 2000 1704 Loans and Advances from Central Government (Function) 81205 House Building Advances (Scheme) 01 Loans to All India Service Officers (Sub-scheme) 81205.01.0000000.000.552 Loans & Advances (Charged) 90000 90000 96 Total - Secretariat 795000 1045800 1840800 31101 Departmental Canteen (DoPT) (Office) 1509 Other Administrative Services (Function) 80900 Other Expenditure (Scheme) 01 General Administration (Sub-scheme) Charged 0 90000 90000 Voted 795000 955800 1750800 80900.01.0000000.000.311 Salaries 0 6000 6000 80900.01.0000000.000.313 Overtime Allowance 0 50 50 80900.01.0000000.000.315 Medical Expenses 0 350 350 80900.01.0000000.000.346 Other Administrative Expenses 0 2000 2000 Total - General Administration 0 8400 8400 Total- Other Expenditure 0 8400 8400 Total - Departmental Canteen (SSC) 0 8400 8400 31102 Central Administrative Tribunal (Office) 1509 Other Administrative Services (Function) 81001 Direction and Administration (Scheme) 01 General Administration (Sub-scheme) 81001.01.0000000.000.311 Salaries 0 420020 420020 81001.01.0000000.000.312 Wages 0 1300 1300
81001.01.0000000.000.313 Over Time Allowance 0 400 400 81001.01.0000000.000.315 Medical Treatment 0 5500 5500 81001.01.0000000.000.331 Domestic Travel Expenses 0 6500 6500 81001.01.0000000.000.332 Foreign Travel Expenses 0 100 100 81001.01.0000000.000.342 Office Expenses 0 35000 35000 81001.01.0000000.000.343 Rent, Rates & Taxes 0 22860 22860 81001.01.0000000.000.345 Publication 0 200 200 81001.01.0000000.000.391 Minor Works 0 2500 2500 81001.01.0000000.000.393 Professional Services 0 1620 1620 81001.01.0000000.000.433 Grants-in-aid 0 100 100 Total - General Administration 0 496100 496100 97 02 Information Technology (Sub-scheme) 81001.02.0000000.000.459 Other Charges (Object Head) 0 3100 3100 Total - Direction and Administration 0 499200 499200 Total - Central Administrative Tribunal 0 499200 499200 31103 Staff Selection Commission (Office) 1509 Other Administrative Services (Function) 81001 Direction and Administration (Scheme) 01 General Administration (Sub-scheme) 81001.01.0000000.000.311 Salaries 0 134000 134000 81001.01.0000000.000.312 Wages 0 8250 8250 81001.01.0000000.000.313 Over Time Allowance 0 850 850 81001.01.0000000.000.315 Medical Treatment 0 2500 2500 81001.01.0000000.000.331 Domestic Travel Expenses 0 1200 1200
81001.01.0000000.000.342 Office Expenses 0 9500 9500 81001.01.0000000.000.343 Rent, Rates & Taxes 0 3200 3200 81001.01.0000000.000.345 Publication 0 7000 7000 81001.01.0000000.000.393 Professional Services 0 180000 180000 Total- General Administration 0 346500 346500 98 02 Information Technology (Sub-scheme) 81001.02.0000000.000.459 Other Charges 0 1000 1000 Total- Direction and Administration 0 347500 347500 80884 Construction (Scheme) 01 Purchase of Office Accomodation for Staff Selection Commission (Sub-scheme) 80884.01.0000000.000.511 Office Buildings 0 100 100 Total - Staff Selection Commission 0 347600 347600 31104 Departmental Canteen (SSC) (Office) 1509 Other Administrtive Services (Function) 80900 Other Expenditure (Scheme) 01 General Administration 80900.01.0000000.000.311 Salaries 3000 3000 80900.01.0000000.000.313 Overtime Allowance 50 50 80900.01.0000000.000.315 Medical Expenses 250 250 Total - General Administration 0 3300 3300 Total- Other Expenditure 0 3300 3300 Total - Departmental Canteen (SSC) 0 3300 3300
99 31105 Central Bureau of Investigation (Office) 1509 Other Administrative Services (Function) 81001 Direction and Administration (Scheme) 01 General Administration (Sub-scheme) 81001.01.0000000.000.311 Salaries 0 1655000 1655000 81001.01.0000000.000.312 Wages 0 800 800 81001.01.0000000.000.313 Over Time Allowance 0 700 700 81001.01.0000000.000.314 Rewards 0 7500 7500 81001.01.0000000.000.315 Medical Treatment 0 17000 17000 81001.01.0000000.000.331 Domestic Travel Expenses 0 80000 80000 81001.01.0000000.000.332 Foreign Travel Expenses 0 6000 6000 81001.01.0000000.000.342 Office Expenses 0 120000 120000 81001.01.0000000.000.343 Rent, Rates & Taxes 0 53650 53650 81001.01.0000000.000.345 Publication 0 5000 5000 81001.01.0000000.000.369 Advertising & Publicity 1000 1000 81001.01.0000000.000.391 Minor Works 0 5000 5000 81001.01.0000000.000.393 Professional Services 0 50000 50000 81001.01.0000000.000.433 Grants-in-aid 0 50 50 81001.01.0000000.000.452 Secret Service Expenditure 0 6500 6500 81001.01.0000000.000.459 Other Charges (Charged) 0 1500 1500 81001.01.0000000.000.591 Motor Vehicles 0 0 0 Total- General Administration 0 2009700 2009700 Charges 1500 1500 Voted 2008200 2008200
02 Information Technology (Sub-scheme) 81001.02.0000000.000.459 Other Charges (Object Head) 0 7500 7500 Total- Direction and Administration 0 2017200 201720 0 Charges 1500 1500 11128 CBI e-governance (Scheme) 100 Voted 2015700 2015700 11128.00.0000000.000.436 Other Administrative Expenses (Object Head) 80000 0 80000 10884 Construction (Scheme) 02 Construction of CBI Headquarters office building (Sub-scheme) 10884.02.0000000.000.511 Office Buildings (Object Head) 910000 0 910000 03 Purchase of land and construction of residential complex for CBI (Sub-scheme) 10884.03.0000000.000.512 Residential Buildings 30000 0 30000 Total - Construction 940000 0 940000 Total - Central Bureau of Investigation 1020000 2017200 3037200 31106 Departmental Canteen (CBI) (Office) 80900 Other Expenditure (Scheme) 01 General Administration (Sub-scheme) Charged 0 1500 1500 Voted 1020000 2015700 3035700 80900.01.0000000.000.311 Salaries 9300 9300 80900.01.0000000.000.313 Overtime Allowance 50 50 80900.01.0000000.000.315 Medical Expenses 450 450 Total- General Administration 9800 9800
101 Total- Other Expenditure 0 9800 9800 Total - Departmental Canteen (CBI) 0 9800 9800 31107 Interpol and Co-ordination Wing (Office) 1509 Other Administrative Services (Function) 81001 Direction and Administration (Scheme) 01 General Administration (Sub-scheme) 81001.01.0000000.000.311 Salaries 0 30075 30075 81001.01.0000000.000.313 Over Time Allowance 0 25 25 81001.01.0000000.000.314 Rewards 0 200 200 81001.01.0000000.000.315 Medical Treatment 0 600 600 81001.01.0000000.000.331 Domestic Travel Expenses 0 300 300 81001.01.0000000.000.332 Foreign Travel Expenses 0 300 300 81001.01.0000000.000.342 Office Expenses 0 3500 3500 81001.01.0000000.000.345 Publication 0 100 100 81001.01.0000000.000.393 Professional Services 0 100 100 Total- General Administration 0 35200 35200 02 Information Technology (Sub-scheme) 81001.02.0000000.000.459 Other Charges (Object Head) 0 300 300 Total- Direction and Administration 0 35500 35500 10782 Modernisation of Training Centres (Scheme) 10782.00.0000000.000.459 Other Charges (Object Head) 10000 0 10000 Total - Interpol & Co-ord. Wing 10000 35500 45500
31108 Lal Bahadur Shastri National Academy of Administration (Office) 1509 Other Administrative Services (Function) 80882 Education and Training (Scheme) 01 General Administration (Sub-scheme) 80882.01.0000000.000.311 Salaries 0 76500 76500 80882.01.0000000.000.312 Wages 0 4000 4000 80882.01.0000000.000.313 Over Time Allowance 0 400 400 80882.01.0000000.000.315 Medical Treatment 0 1600 1600 80882.01.0000000.000.331 Domestic Travel Expenses 0 3500 3500 80882.01.0000000.000.342 Office Expenses 0 30000 30000 80882.01.0000000.000.343 Rent, Rates & Taxes 0 1000 1000 80882.01.0000000.000.345 Publication 0 100 100 80882.01.0000000.000.346 Other Administrative Expenses 0 100 100 80882.01.0000000.000.391 Minor Works 0 1000 1000 80882.01.0000000.000.393 Professional Services 0 7000 7000 80882.01.0000000.000.433 Grants-in-aid 0 500 500 80882.01.0000000.000.491 Other Charges 0 3500 3500 102 Total - Total - General Administration 0 129200 129200 02 Information Technology (Sub-scheme) 80882.02.0000000.000.459 Other Charges (Object Head) 0 500 500 Total- Education and Training 0 129700 129700 10884 Construction (Scheme) 04 Improvement of infrastructure and upgradation of essential facilities (Sub-scheme)
10884.04.0000000.000.529 Other Infrastructure Projects (Object Head) 215000 0 215000 Total - Lal Bahadur Shastri National Academy of Administration 215000 129700 344700 31109 Departmental Canteens (LBSNA) (Office) 1509 Other Administrative Services (Function) 80900 Other Expenditure (Scheme) 01 General Administration 80900.01.0000000.000.311 Salaries 0 1800 1800 80900.01.0000000.000.313 Overtime Allowance 0 50 50 80900.01.0000000.000.315 Medical Expenses 0 150 150 103 Total- General Administration 0 2000 2000 Total- Other Expenditure 0 2000 2000 Total - Departmental Canteen (LBSNA) 0 2000 2000 31110 Institute of Secretariat Training and Management (Office) 1509 Other Administrative Services (Function) 10882 Education and Training (Scheme) 01 General Administration (Sub-scheme) 10882.01.0000000.000.459 Other Charges (Object Head) 110000 0 110000 80882 Education and Training (Scheme) 01 General Administration (Sub-scheme) 80882.01.0000000.000.311 Salaries 0 38500 38500 80882.01.0000000.000.312 Wages 0 1745 1745 80882.01.0000000.000.313 Over Time Allowance 0 80 80
80882.01.0000000.000.315 Medical Treatment 0 500 500 80882.01.0000000.000.331 Domestic Travel Expenses 0 400 400 80882.01.0000000.000.342 Office Expenses 0 6000 6000 80882.01.0000000.000.345 Publication 0 75 75 80882.01.0000000.000.393 Professional Services 0 400 400 Total - General Administration 110000 47700 157700 104 02 Information Technology (Sub-scheme) 80882.02.0000000.000.459 Other Charges (Object Head) 0 600 600 Total - Education and Training 110000 48300 158300 80882 Education and Training (Scheme) 03 Mandatory Training of CSS Officers (Sub-scheme) 80882.03.0000000.000.311 Salaries 0 23000 23000 80882.03.0000000.000.346 Other Administrative Expenses 0 40000 40000 Total - Mandatory Training of CSS Officers 0 63000 63000 Total - Education and Training 0 63000 63000 Total - Institute of Secretariat Training and Management 110000 111300 221300 31111 Central Vigilance Commission (Office) 1509 Other Administrative Services (Function) 81001 Direction and Administration (Scheme) (Charged) 01 General Administration (Sub-scheme) 81001.01.0000000.000.311 Salaries 0 102000 102000 81001.01.0000000.000.312 Wages 0 625 625 81001.01.0000000.000.313 Over Time Allowance 0 75 75
81001.01.0000000.000.315 Medical Treatment 0 1000 1000 81001.01.0000000.000.331 Domestic Travel Expenses 0 8000 8000 81001.01.0000000.000.332 Foreign Travel Expenses 0 1000 1000 81001.01.0000000.000.342 Office Expenses 0 20700 20700 81001.01.0000000.000.343 Rent, Rates & Taxes 0 300 300 81001.01.0000000.000.345 Publication 0 700 700 81001.01.0000000.000.346 Other Administrative Expenses 0 300 300 81001.01.0000000.000.369 Advertising & Publicity 2000 2000 81001.01.0000000.000.391 Minor Works 0 1000 1000 81001.01.0000000.000.393 Professional Services 0 800 800 Total- General Administration 0 138500 138500 105 02 Information Technology (Scheme) 81001.02.0000000.000.459 Other Charges (Object Head) 800 800 Total- Direction and Administration 0 139300 139300 11161 IT Enabling Core CVC Processes (Scheme) 11161.00.0000000.000.459 Other Charges (Object Head) 30000 30000 Total - Central Vigilance Commission 30000 139300 169300 31112 Lok Pal (Office) 1509 Other Administrative Services (Function) 81001 Direction and Administration (Scheme) Charged 0 139300 139300 Voted 30000 0 30000
01 General Administration (Sub-scheme) 81001.01.0000000.000.346 Other Administrative Expenses (Object Head) 0 100 100 106 Total - Lok Pal 0 100 100 31113 Public Enterprises Selection Board (Office) 1509 Other Administrative Services (Function) 80900 Other Expenditure (Scheme) 01 General Administration (Sub-scheme) 80900.01.0000000.000.311 Salaries 0 13400 13400 80900.01.0000000.000.312 Wages 0 180 180 80900.01.0000000.000.313 Over Time Allowance 0 120 120 80900.01.0000000.000.315 Medical Treatment 0 500 500 80900.01.0000000.000.331 Domestic Travel Expenses 0 500 500 80900.01.0000000.000.332 Foreign Travel Expenses 0 200 200 80900.01.0000000.000.342 Office Expenses 0 2000 2000 80900.01.0000000.000.345 Publication 0 200 200 80900.01.0000000.000.391 Minor Works 0 500 500 80900.01.0000000.000.393 Professional Services 0 300 300 Total- General Administration 0 17900 17900 Total - Other Expenditure 0 17900 17900 Total - Public Enterprises Selection Board 0 17900 17900 31114 Central Information Commission (Office) 1509 Other Administrative Services (Function) 80900 Other Expenditure (Scheme) 01 General Administration (Sub-scheme) 80900.01.0000000.000.311 Salaries 0 36000 36000
80900.01.0000000.000.312 Wages 0 8000 8000 80900.01.0000000.000.313 Over Time Allowance 0 200 200 80900.01.0000000.000.315 Medical Treatment 0 500 500 80900.01.0000000.000.331 Domestic Travel Expenses 0 1000 1000 80900.01.0000000.000.332 Foreign Travel Expenses 0 2000 2000 80900.01.0000000.000.342 Office Expenses 0 12500 12500 80900.01.0000000.000.343 Rent, Rates & Taxes 0 16700 16700 80900.01.0000000.000.345 Publication 0 1000 1000 80900.01.0000000.000.346 Other Administrative Expenses 0 1000 1000 80900.01.0000000.000.391 Minor Works 0 1000 1000 80900.01.0000000.000.393 Professional Services 0 3000 3000 107 Total- General Administration 0 82900 82900 02 Information Technology (Scheme) 80900.02.0000000.000.459 Other Charges (Object Head) 500 500 Total - Other Expenditure 0 83400 83400 11158 Plan Schemes of Central Information Commission (Scheme) 11158.00.0000000.000.345 Other Administrative Expenses (Object Head) 30000 0 30000 10884 Construction (Scheme) 05 Construction of Head Office Building of Central Information Commission (Sub-scheme) 10884.05.0000000.000.511 Office Buildings (Object Head) 10000 0 10000 Total - Central Information Commission 40000 83400 123400 Total - Department of Personnel & Training 2220000 4450500 6662100 Charged 0 230800 230800
108 Voted 2220000 4219700 6431300 312 Department of Pension & Pensioners Welfare 31201 1509 Secretariat (Office) Other Administrative Services (Function) 81001 Direction and Administration (Scheme) 01 General Administration (Sub-scheme) 81001.01.0000000.000.311 Salaries 0 23650 23650 81001.01.0000000.000.312 Wages 0 100 100 81001.01.0000000.000.313 Over Time Allowance 0 50 50 81001.01.0000000.000.315 Medical Treatment 0 400 400 81001.01.0000000.000.331 Domestic Travel Expenses 0 200 200 81001.01.0000000.000.332 Foreign Travel Expenses 0 100 100 81001.01.0000000.000.342 Office Expenses 0 2000 2000 81001.01.0000000.000.345 Publication 0 200 200 81001.01.0000000.000.346 Other Administrative Expenses 0 100 100 81001.01.0000000.000.391 Minor Works 0 1000 1000 81001.01.0000000.000.393 Professional Services 0 100 100 Total- General Administration 0 27900 27900 Total- Direction and Administration 0 27900 27900 11160 Pensioners' Portal (Scheme) 01 General Administration (Sub-scheme) 11160.01.0000000.000.311 Salaries 900 0 900 11160.01.0000000.000.331 Domestic Travel Expenses 300 0 300 11160.01.0000000.000.342 Office Expenses 200 0 200
11160.01.0000000.000.346 Other Administrative Expenses 0 0 11160.01.0000000.000.369 Advertising and Publicity 1200 0 1200 11160.01.0000000.000.393 Professional Services 500 0 500 11160.01.0000000.000.433 Grants-in-aid 1800 0 1800 11160.01.0000000.000.459 Other Charges 100 0 100 109 Total - General Administration 5000 0 5000 Total - Pensioners' Portal 5000 0 5000 Total - Department of Pension & Pensioners Welfare 5000 27900 32900 313 Department of Administrative Reforms and Public Grievances 31301 1509 Secretariat (Office) Other Administrative Services (Function) 81001 Direction and Administration (Scheme) 01 General Administration (Sub-scheme) 81001.01.0000000.000.311 Salaries 0 57200 57200 81001.01.0000000.000.312 Wages 0 2080 2080 81001.01.0000000.000.313 Over Time Allowance 0 63 63 81001.01.0000000.000.315 Medical Treatment 0 800 800 81001.01.0000000.000.331 Domestic Travel Expenses 0 2000 2000 81001.01.0000000.000.332 Foreign Travel Expenses 0 800 800 81001.01.0000000.000.342 Office Expenses 0 5000 5000 81001.01.0000000.000.345 Publication 0 800 800 81001.01.0000000.000.346 Other Administrative Expenses 0 16000 16000 81001.01.0000000.000.441 Contribution 0 450 450 81001.01.0000000.000.459 Other Charges 0 7 7
110 Total- General Administration 0 85200 85200 Total- Direction and Administration 0 85200 85200 11159 Scheme for Administrative Reforms (Scheme) 11159.00.0000000.000.346 Other Administrative Expenses (Object Head) 275000 0 275000 Total - Department of Administrative Reforms and Public Grievances 275000 85200 360200 Total - Total - M/o Personnel, Public Grievances & Pensions 2500000 4563600 7055200 Charged 0 230800 230800 Voted 2500000 4332800 6824400
47 - Demand No. 47 - APPROPRIATION - UNION PUBLIC SERVICE COMMISSION 111 ( In Thousands of Rupees) Budget Estimates Codes Description 2010-2011 1107 Public Service Commission (Major Head) 47 Union Public Service Commission 47001 1107 Secretariat (Office) Public Service Commission (Function) 81001 Direction and Administration (Scheme) (Charged) 01 General Administration (Sub-scheme) 81001.01.0000000.000.311 Salaries 0 570000 570000 81001.01.0000000.000.312 Wages 0 4000 4000 81001.01.0000000.000.313 Over Time Allowance 0 1200 1200 81001.01.0000000.000.315 Medical Treatment 0 10000 10000 81001.01.0000000.000.331 Domestic Travel Expenses 0 16500 16500 81001.01.0000000.000.332 Foreign Travel Expenses 0 2000 2000 81001.01.0000000.000.342 Office Expenses 0 70185 70185 81001.01.0000000.000.345 Publication 0 385 385 Plan Non- Plan Total
81001.01.0000000.000.346 Other Administrative Expenses 0 5725 5725 81001.01.0000000.000.391 Minor Works 0 8500 8500 81001.01.0000000.000.393 Professional Services 0 12705 12705 81001.01.0000000.000.433 Grants-in-aid 0 100 100 81001.01.0000000.000.459 Other Charges 0 200 200 112 Total - General Administration 0 701500 701500 Total - Direction and Administration 0 701500 701500 05 Expenditure on Examinations and Selections (Subscheme) 81001.05.0000000.000.331 Domestic Travel Expenses 0 40450 40450 81001.05.0000000.000.459 Other Charges 0 417250 417250 Total - Expenditure on Examinations and Selections 0 457700 457700 47001 Departmental Canteens (Office) 1107 Public Service Commission (Function) 80900 Other Expenditure (Scheme) 80900.00.0000000.000.345 Other Administrative Expenses (Object Head) 0 7500 7500 Total - Other Expenditure 0 7500 7500 Total - Union Public Service Commission (Charged) 0 1166700 1166700
113 List of Schemes Annexure-D Major Receipt Schemes Plan Schemes Non-plan Schemes Head Code Code Description Code Discription Code Description 00001 Receipts from Fees, Fines and 10001 80001 Forfeitures 00002 Receipts from Services and Service 10002 80002 Fees 1106 00003 Receipts from Audit Fees 10003 80003 1105 00004 Sale Proceeds of Election Forms and Documents 10004 80004 1105 00005 Receipts of contributions towards issue of Voter Identity Cards 10005 80005 Issue of Photo Identity Cards to Voters 1107 00006 Receipts from UPSC Examination 10006 80006 Fees. 1107 00007 Receipts from State PSC 10007 80007 Examination Fees 1202 00008 Income Tax on Companies 10008 80008 Collection Charges-Corporation Tax 1202 00009 Surtax 10009 80009 1202 00010 Surcharge 10010 80010 1202 00011 Penalties 10011 80011 1202 00012 Interest recoveries in relation to Corporation Taxe 10012 80012 1202 00013 Tax on distributed profits of domestic companies 1202 00014 Tax on distributed income to unit holders 10013 80013 10014 80014
00015 Receipts Awaiting Transfer to other heads 114 10015 Expenditure Awaiting Transfer to other heads 1202 00016 Primary Education Cess 10016 80016 1202 00017 Secondary and Higher Education 10017 80017 Cess 1202 00018 Share of net proceeds assigned to 10018 80018 States 1203 00019 Income Tax on Union Emoluments including pensions 10019 80019 1203 00020 Income Tax on other than Union Emoluments including pensions 1203 00021 Interest recoveries in relation to taxes on income other than Corporation Tax 1203 00022 Taxes on Income levied under State Laws (Sikkim) 1204 00023 Collection of Taxes on Agricultural Income 1205 00024 Collections from Hotels which are companies 1205 00025 Collections from Hotels which are non companies 10020 80020 10021 80021 10022 80022 80015 Expenditure Awaiting Transfer to other heads 10023 80023 Collection Charges-Taxes on Agricultural Income 10024 80024 10025 80025 1206 00026 Collection under the Interest Tax Act, 1974 10026 80026 Collection Charges-Interest Tax Act, 1974 1207 00027 Collection under Fringe Benefit Tax 10027 80027 1207 00028 Interest recoveries in relation to Fringe Benefit Tax 10028 80028 1208 00029 Taxes on Professions, Trades, Callings and Employment 10029 80029 Collection Charges-Taxes on Professions, Trades Callings and Employment 1208 00030 Expenditure Tax Act, 1987 10030 80030 Collection Charges-Expenditure Tax
1208 00031 Voluntary Disclosure of Income Scheme, 1997 115 10031 80031 1209 00032 Receipts from Land Revenue 10032 80032 Collection Charges-Land Revenue 1209 00033 Taxes on Plantations 10033 80033 1209 00034 Receipts from Rates and Cesses on 10034 80034 Land 1209 00035 Receipts from Management of Ex- Zamindari Estates 10035 80035 Management of Ex-Zamindari Estates 1209 00036 Receipts from Sale of Government Estates 1209 00037 Receipts on account of Survey and Settlement Operations 1209 00038 Sale proceeds of Waste Lands and redemption of Land Tax 10036 80036 Management of Government Estates 10037 80037 Survey and Settlement Operations 10038 80038 1210 00039 Receipts from Court Fees Stamps 10039 80039 Cost of Stamps 1210 00040 Receipts from Sale of Stamps 10040 80040 Expenses on sale of Stamps 1210 00041 Receipts from Duty on Impressing of 10041 80041 Documents 1210 00042 Receipts from Fees for registering documents 10042 80042 1211 00043 Ordinary Collections- Estate Duty 10043 80043 Collection Charges- Estate Duty 1212 00044 Ordinary Collections- Taxes on 10044 80044 Collection Charges- Taxes on Wealth Wealth 1213 00045 Ordinary Collections- Gift Tax 10045 80045 Collection Charges- Gift Tax 1214 00046 Collection under Securities Transaction Tax 10046 80046 Collection Charges- Securities Transaction Tax 1213 00047 Receipts of Advance Payments from Assesees 1214 00048 Interest recoveries in relation to Securities Transaction Tax 10047 80047 10048 80048
1215 00049 Ordinary Collections - Taxes on Immovable Properties other than Agricultural Land 1216 00050 Collection under Banking Cash Transaction Tax 1216 00051 Interest recoveries in relation to Banking Cash Transaction Tax 116 10049 80049 10050 80050 10051 80051 1301 00052 Imports 10052 80052 1301 00053 Exports 10053 80053 1301 00054 Cesses on Exports 10054 80054 1301 00055 Sale of Gold by Public Auction 10055 80055 1301 00056 Sale proceeds of confiscated goods 10056 80056 1301 00057 Anti Dumping Duty 10057 80057 1301 00058 Safeguard Duty 10058 80058 1301 00059 Additional Duty of Customs on Tea and Tea Waste 10059 80059 1302 00060 Basic Excise Duties 10060 80060 1302 00061 Auxiliary Duties of Excise 10061 80061 1302 00062 Additional Excise Duties on mineral products 10062 80062 1302 00063 Special Excise Duties 10063 80063 1302 00064 Additional Excise Duties in lieu of 10064 80064 Sales Tax 1302 00065 Excise duty on generation of Power 10065 80065 1302 00066 Regulatory Excise Duties 10066 80066 1302 00067 Additional Excise Duties on Textiles and Textile Articles 10067 80067 1302 00068 Additional Excise Duties on TV Sets 10068 80068 1302 00069 Additional Excise Duties on 10069 80069 indigenous motor spirit