Primary Units ( Revenue) - Classification of Revenue Expenditure, Finance Code Volume Two

 

Major Heads & Allocation Structure in Indian Railways

Major Heads & Allocation Structure in Indian Railways

Relevant Links

1) Finance Code Volume 2

2) List of Major Heads in Government Accounts

 

·         Nearly 500 Major Heads are existed in Government Accounts

 

Important Major Heads pertaining to Indian Railways

Major Head	Description
0021	Income Tax
0049	Interest Receipts (on HBA, Scooter Advance etc)
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
3004	Indian Railways-Open Line Works (Revenue)
3005	Payments to General Revenues (Dividends etc)
3006	Appropriation from Railway Surplus
3007	Repayment of Loans taken from General Revenues
5002	Capital Outlay on Indian Railways-Commercial Lines
5003	Capital Outlay on Indian Railways-Strategic Lines
7002	Loans to Railways (to funds like DF, Capital Fund etc)
7610	Loans to Govt Servants (HBA, Motor Cycle, Computer etc)
8009	SRPF - State (Railway) Provident Fund
8011	Insurance and Pension Funds (CGEIS -Central Govt Employees Insurance Scheme)
8115	Depreciation/Renewal Reserve Funds (DRF)
8121	General and other Reserve Funds (SBF)
8337	Deposits of Railways
8445	Railway Deposits (EMD, SD, Unpaid wages etc)
8660	Suspense Accounts -Railways (PAO- Pay & Accounts Office suspense,  RBS- Reserve Bank Suspense, PSB - Public Sector Bank Suspense etc)
8670	Cheques & Bills
8671	Departmental balances
8672	Permanent Cash Imprest (Imprest held with Executive Officers)
8675	Deposits with Reserve Bank
8677	RIB - Remittances Into Bank
8787	Adjusting Account with Railways
8790	Accounts with States etc. (Railways)
8797	Exchange Accounts (Transfer Transactions)

 

Structure of Booking of expenditure / earnings

in Indian Railways

Hierarchy		Example: HRA of PFA		Description
Major Head		3002		Indian Railways Commercial Lines - Working Expenses
SMH - Sub Major Head		01		General Superintendence & Services
MH -Minor Head		200		Financial Management
Sub Head ( Subordinate Head)		210		Accounts
Detailed Head		211		Officers
Object Head ( PU -Primary Unit)		04		HRA - House Rent  Allowance

 

Final Allocation / classification of HRA of PFA - 03-0211-04

Note:  Still, allocation structure aligns with erstwhile Demand No. 03 - for Sub Major Head 01 -" General Superintendence & Services"

 

Capital Expenditure - Finance Code 2 - Common detailed heads - Unique feature

Capital Expenditure - Finance Code 2 - Common detailed heads - Unique feature

To save the space, the common detailed heads in Plan Head 11 - New Lines (Construction) are equally applicable to the following Plan Heads.

Plan Head	Description
14	Gauge conversion
15	Doubling.
16	Traffic facilities-Yard remodelling and others
18	Railway Research
29	Road Safety Works � Conversion of Unmanned Level Crossings into Manned Level Crossings.
30	Road Safety Works �Conversion of Level Crossings  into Road over Bridges/Road under Bridges.
31	Track renewals.
32	Bridge work.
35	Electrification projects.
36	Other Electrical works.
37	Traction Distribution Works
42	Workshops including Production Units
53	(i) Passenger Amenities. (ii) Other Railway User Amenities.
64	Other specified works.
81	Metropolitan Transport Projects.
83	New Lines (Construction)- Dividend free projects

                                                                              

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