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  

Demand No.80 - Video Lesson

Mapping of Erstwhile Demands 01 to 16 with Single Demand No.80 (Ministry of Railways)

Mapping of Erstwhile Demands 01 to 16 with Single Demand No.80 (Ministry of Railways)

Group	Description	Erstwhile Demand No.
			Major Head	Description / Sub Major Head (SMH)
Policy Formulation and Services Common to all Railways	Railway Board	1	3001 - Indian Railways Policy formulation, Direction, Research & other miscellaneous organisations	Railway Board
	Miscellaneous Expenditure (General)	2		Miscellaneous Expenditure  (General)
General Superintendence and Services on Railways	General Superintendence and Services on Railways.	3	3002  Indian Railways Commercial Lines - Working Expenses	1
Repairs & Maintenance	Permanent Way and Works.	4		2
	Motive Power.	5		3
	Carriages and Wagons.	6		4
	plant and Equipment	7		5
Operating Expenses	Rolling Stock and Equipment.	8		6
	Traffic.	9		7
	Fuel.	10		8
Staff Welfare, Retirement Benefits and Miscellaneous	Staff Welfare and Amenities.	11		9
	Miscellaneous Working Expenses.	12		10
	Provident Fund, Pension and other Retirement Benefits.	13		11
Railway Funds and payment to General Revenues.	Appropriation to Funds i.e., DRF & Pension Fund	14		12
	Dividend to General Revenues, Repayment of loans taken from General Revenues and Amortization of over Capitalisation.	15	3005	Nil
Capital & Other Works Expenditure	Assets-Acquisition, Construction and Replacement	16	5002- Capital Outlay on Indian Railways Commercial Lines	01 & 02 Capital segment

Strategic Lines are existed only in Northern Railway, Northeast Frontier Railway, Western Railway & North Western Railway.

For Mapping of Civil Account Heads with Railway Classification of Expenditure,

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