Mapping of erstwhile Demands with Major Heads & SMH - Sub Major Heads

 Mapping of erstwhile Demands with

  Major Heads & SMH - Sub Major Heads

Group	Description	Erstwhile Demand	Major Head	SMH
Policy & Services common to IR	Railway Board	01	3001	Nil
	Misc. Expenditure (General)	02		Nil
Admin	General Superintendence & Services	03	3002	1
Repairs & Maintenance	P.Way & Works	04		2
	Motive Power	05		3
	Carriages & Wagons	06		4
	Plant & Equipment	07		5
Operating Expenses	Rolling Stock & Equipment	08		6
	Traffic	09		7
	Fuel	10		8
Others	Staff Welfare & Amenities	11		9
	Misc. Working Expenses	12		10
	PF, Pension & Other Retirement Benefits	13		11
Funds	Appropriation to Funds	14		12
Dividends	Dividends to General Revenues	15	3005	Nil
Assets	Assets - Acquisition, Construction & Replacement	16	5002	Nil

Important Major Heads 

Major Head	Description
1001	Indian Railways-Miscellaneous Receipts
1002	Indian Railways-Commercial Lines- Revenue Receipts
1003	Indian Railways-Strategic Lines-Revenue Receipts
3001	Indian Railways-Policy Formulation,  Direction, Research, and other Miscellaneous  Organisation
3002	Indian Railways-Commercial Lines-Working Expenses
3003	Indian Railways-Strategic Lines-Working Expenses
3005	Payments to General Revenues (Dividends etc)
5002	Capital Outlay on Indian Railways-Commercial Lines
5003	Capital Outlay on Indian Railways-Strategic Lines

Important Major Heads (within brackets are Erstwhile Demand Numbers)

	Revenue Receipts X,Y & Z	Ordinary Working Expenses  (3 to 14)	Capital Expenditure  (16)
Commercial Lines	1002	3002	5002
Strategic  Lines	1003	3003	5003

Note: Strategic lines existed in 4 Zonal Railways i.e., NR, NFR, NWR & WR  

Mapping of erstwhile Demands with SMH - Sub Major Heads and Abstracts (Major Head: 3002 - Indian Railways Commercial Lines - Working Expenses)

Mapping of erstwhile Demands with 

SMH - Sub Major Heads and Abstracts  

(Major Head: 3002/3003)

 

Group	Description	Erstwhile Demand	SMH	Abstract
Admin	General Superintendence & Services	3	1	A
Repairs & Maintenance	P.Way & Works	4	2	B
	Motive Power	5	3	C
	Carriages & Wagons	6	4	D
	Plant & Equipment	7	5	E
Operating Expenses	Rolling Stock & Equipment	8	6	F
	Traffic	9	7	G
	Fuel	10	8	H
Others	Staff Welfare & Amenities	11	9	J
	Misc. Working Expenses	12	10	K
	PF, Pension & Other Retirement Benefits	13	11	L
Funds	Appropriation to Funds	14	12	M
Suspense	Suspense	12	10	N
NPS	Govt contribution for Defined Contribution Pension Scheme (NPS)	13	11	O

Notes:

1. There is No Abstract bearing alphabet ‘I’  
2. Erstwhile Demand No. 12  - Two Abstracts - K & N 
3. Erstwhile Demand No. 13  - Two Abstracts - L & O