MCQ of the Day - 09.06.2025 - Plan Heads

 

MCQ of the Day - 09.06.2025

ACM 70% Selection Exam 2025 - 1st Batch - Financial Rules portion

 

Question: The works related to construction of a Railway Health unit is part of which Plan Head? 

A.             Staff welfare

B.             Traffic Facilities

C.             Passenger Amenities 

D.             Customer Amenities

 

Right Answer : Staff welfare

 

Explanation: 

• Staff Welfare - Plan Head 51-  Plan Head Coordinator - PCE

 

The construction of a Railway Health Unit falls under staff welfare, not operational purposes. Therefore, it is correctly classified under Plan Head 51 - Staff Welfare (with PCE as the Plan Head Coordinator). Previously, Plan Head 51 - Staff Quarters and Plan Head 52 - Staff Amenities existed separately but have recently been merged into the current Plan Head 51 - Staff Welfare. 

 

• Traffic Facilities - Plan Head 16 - Plan Head Coordinator - PCOM

 

The following Traffic facilities are comes under Plan Head 16 - Traffic Facilities:  (i) Development & Upgradation of Freight terminals: Will include works like providing of full rake length capacity spurs, direct entry/ dispatch of rakes, circulating area for movement of road vehicles, approach roads, illumination for night working, parking space for trucks, platforms, covering of platforms, infrastructure for handling of crane consignments/ loose commodities, drainage in godown area, storage facilities/ warehousing, office and waiting halls, facilities for labour. (ii) Traffic Facilities-Other Works: Will include all other traffic facility works not covered in item (i) above

 

PCOM is the Plan Head Coordinator for Plan Heads 11- New Lines,14 - Gauge Conversion,15 - Doubling,16 - Traffic Facilities,35 - Railway Electrification & 81- MTP (Metropolitan Transport Project) 

 

• Passenger Amenities:  (No longer nomenclature)

 

Plan Head 53, formerly 'Passenger Amenities and Other Railway Users Amenities,' has been renamed 'Customer Amenities.' This new nomenclature encompasses both passengers and other railway users (those utilizing goods sheds and parcel offices). 

• Customer Amenities: Plan Head 53 - Plan Head Coordinator - PCCM 

 

See the explanation under “Passenger Amenities”

 

Conclusion: Mastering the 27 Plan Heads (Minor Heads under Major Head 5002/5003 - Capital Outlay) in Indian Railways will significantly boost your exam performance. Be prepared for frequent questions covering Plan Head numbers, descriptions, Zonal Railway Coordinators, and illustrative examples of works.

 

MCQ of the Day - 09.06.2025

ACM 70% Selection Exam 2025 - 1st Batch - Financial Rules portion

 

Question: The works related to construction of a Railway Health unit is part of which Plan Head? रलव स्वास्थ्य इकाई क िनमाण स सबिधत काय िकस योजना मद का भाग ह? 

A.             Staff welfare कमचारी कल्याण

B.             Traffic Facilities टिफक फ़िकिलित 

C.             Passenger Amenities पसजर एमिनटीज 

D.             Customer Amenities ग ् राहक सिवधाए 

 

Right Answer : Staff welfare कमचारी कल्याण

 

स्पष्टीकरण:

कर्मचारी कल्याण - योजना शीर्ष 51- योजना शीर्ष समन्वयक - पी.सी.ई.

 

रेलवे स्वास्थ्य इकाई का निर्माण कर्मचारी कल्याण के अंतर्गत आता है, परिचालन उद्देश्यों के अंतर्गत नहीं। इसलिए, इसे योजना शीर्ष 51 - कर्मचारी कल्याण (योजना शीर्ष समन्वयक के रूप में पी.सी.ई. के साथ) के अंतर्गत सही ढंग से वर्गीकृत किया गया है। पहले, योजना शीर्ष 51 - कर्मचारी क्वार्टर और योजना शीर्ष 52 - कर्मचारी सुविधाएं अलग-अलग थीं, लेकिन हाल ही में उन्हें वर्तमान योजना शीर्ष 51 - कर्मचारी कल्याण में मिला दिया गया है।

 

यातायात सुविधाएं - योजना शीर्ष 16 - योजना प्रमुख समन्वयक - पीसीओएम

 

योजना शीर्ष 16 - यातायात सुविधाओं के अंतर्गत निम्नलिखित यातायात सुविधाएं आती हैं: (i) माल टर्मिनलों का विकास और उन्नयन: इसमें पूर्ण रेक लंबाई क्षमता वाले स्पर्स, रेक का सीधा प्रवेश/प्रेषण, सड़क वाहनों की आवाजाही के लिए परिसंचारी क्षेत्र, पहुंच मार्ग, रात्रि कार्य के लिए रोशनी, ट्रकों के लिए पार्किंग स्थान, प्लेटफॉर्म, प्लेटफॉर्म को ढंकना, क्रेन खेप/खुले माल की हैंडलिंग के लिए बुनियादी ढांचा, गोदाम क्षेत्र में जल निकासी, भंडारण सुविधाएं/गोदाम, कार्यालय और प्रतीक्षालय, श्रमिकों के लिए सुविधाएं जैसे कार्य शामिल होंगे। (ii) यातायात सुविधाएं-अन्य कार्य: इसमें उपरोक्त मद (i) में शामिल न किए गए सभी अन्य यातायात सुविधा कार्य शामिल होंगे

 

PCOM योजना शीर्ष 11- नई लाइनें, 14 - गेज परिवर्तन, 15 - दोहरीकरण, 16 - यातायात सुविधाएं, 35 - रेलवे विद्युतीकरण और 81- एमटीपी (महानगरीय परिवहन परियोजना) के लिए योजना प्रमुख समन्वयक है

 

यात्री सुविधाएं: (अब नामकरण नहीं)

 

योजना शीर्ष 53, जिसे पहले 'यात्री सुविधाएं और अन्य रेलवे उपयोगकर्ता सुविधाएं' कहा जाता था, का नाम बदलकर 'ग्राहक सुविधाएं' कर दिया गया है। इस नए नामकरण में यात्री और अन्य रेलवे उपयोगकर्ता (माल शेड और पार्सल कार्यालयों का उपयोग करने वाले) दोनों शामिल हैं।

 

ग्राहक सुविधाएँ: योजना प्रमुख 53 - योजना प्रमुख समन्वयक - पीसीसीएम

 

“यात्री सुविधाएँ” के अंतर्गत स्पष्टीकरण देखें

 

निष्कर्ष: भारतीय रेलवे में 27 योजना प्रमुखों (प्रमुख शीर्ष 5002/5003 - पूंजीगत व्यय के अंतर्गत लघु शीर्ष) में महारत हासिल करने से आपके परीक्षा प्रदर्शन में उल्लेखनीय वृद्धि होगी। योजना प्रमुख संख्या, विवरण, क्षेत्रीय रेलवे समन्वयक और कार्यों के उदाहरणात्मक उदाहरणों को कवर करने वाले लगातार प्रश्नों के लिए तैयार रहें।

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Plan Heads in Works expenditure - Major Changes

Major Changes in Plan Heads

 

of Capital Segment of Demand No. 83 (for 2020-21) -Ministry of Railways  (Erstwhile Demand No. 16)

 

 

·         Authority: RBA No. 77/2019  issued under  Letter No.2017/AC-II/3/2 dated 29.08.2019 – ACS No.143  Click here

 

 

·         The whole exercise is trimming the Number of Plan Heads duly merged PHs into the similar nature of PH and deleting the PHs which are not required in present circumstances.  Some PHs are renamed duly giving the effect of merger. Overall 7 Plan Heads are deleted (some are merged in other PHs)

 

 

·         Major Heads for Works expenditure are

 

ü  5002 – Capital outlay on Indian Railways – Commercial Lines

ü  5003 – Capital outlay on Indian Railways – Strategic Lines

 

·         Accounting Classification of Works expenditure   - 8 digit numerical code like follows.

 

1	2	3	4	5	6	7	8
Source of Finance		Plan Head (Minor Head)		Detailed Head		Primary Unit

 

 

 

·         Sources of Finance

 

Numerical Code (First 2 digits in Classification)	Source of Finance	Remarks
20	Capital
21	DRF – Depreciation Reserve Fund
23, 33, 43 & 53	DF I, II, III & IV respectively
25	Capital Fund
26	RSF – Railway Safety Fund
27	SRSF – Special Railway Safety Fund	Not in operation.  It was ceased in the 2008 year.
28	Capital – Nirbhaya Fund
29	RRSK - Rashtriya Rail Sanrakshak Kosh
84	EBR – IF (Extra Budgetary Resources – Institutional Finance)

 

 

 

The following Sources of Finance are ceased

 

Numerical Code	Description	Remarks
22	OLWR – Open Line Works – Revenue	Click here for reasons
24	ACSPF – Accident Compensation, Safety & Passenger Amenities Fund	Accident compensation is transferred to erstwhile Demand No.12 & SMH 10 – Miscellaneous Working Expenses.  Safety is chargeable to DF – IV.  Passenger amenities chargeable to DF - I

 

Changes in Plan Heads (Latest as per ACS – 143)

 

Deleted Plan Heads

 

Plan Head No	Description	Remarks
12	Purchase of New Lines	Deleted
34	Taking over of Line Wire from P & T Dept
37	Traction Distribution Works	Merged into PH 3600
52	Amenities for Staff	Merged into PH 5100
62	Investments in Govt Commercial undertaking – Public undertaking	Merged into PH 6100
63	Investment in Non – Govt undertaking incl: JVs/SPVs	Merged into PH 6100
83	New Lines (Construction) Dividend free project

 

Note:  PH 13 – Restoration of dismantled lines – Deleted already.

 

Modified Plan Heads

 

Plan Head No	Previous Description	New Description	Remarks
11	New Lines (Construction)	New Lines
36	OEW – Other Electrical Works Excl: Traction Distribution Works	Electrical Works	Previous PH 3700 – Traction Distribution Works is merged into PH 3600
51	Staff Quarters	Staff Welfare	Previous PH 52 – Amenities for Staff is merged into PH 51
53	1. Passenger Amenities 2. Other Railway Users amenities	Passenger & Other Railway Users amenities	Not much change. Only two parts are combined as one part
61	Investment in Govt Commercial undertaking – Road services	Investment in PSU/JV/SPV etc ( Govt & Non Govt)	Previous PHs 62 & 63 are merged in PH 61

 

Existing Plan Heads (Total -27)

 

Plan Head No	Description	Remarks
11	New Lines
14	Gauge Conversion
15	Doubling
16	Traffic facilities
17	Computerisation	New one
18	Railway Research	New one 2009 year
21	Rolling Stock
22	Leased Assets – Payment of Capital component of Lease charges to IRFC etc	New one – 2016 year
29	Road Safety Works – Level Crossing	New one
30	Road Safety Works (ROB/RUB)	New one
31	Track Renewals
32	Bridge Works, Tunnel Works & Approaches
33	S & T Works
35	Electrification Projects
36	OEW – Other Electrical Works incl: TRD works	Ph 3700- Traction Distribution Works is merged into PH 36
41	M & P – Machinery & Plant
42	Workshops incl: Production Units
51	Staff Welfare	1. Previous name of PH 51 is Staff Quarters 2.PH 52- Amenities for staff is merged into PH 51
53	Passenger & Other Railway Users’ Amenitities	Not much change. Only two parts are combined as one part
61	Investment in PSU/JV/SPV etc ( Govt & Non Govt)	Previous PHs 62 - Investments in Govt Commercial undertaking – Public undertaking & 63- Investment in Non – Govt undertaking incl: JVs/SPVs are merged in PH 61
64	Other Specified Works
65	Training / HRD	New one – 2016 year
71	Stores Suspense
72	Manufacturing Suspense
73	Miscellaneous Advances
81	MTP – Metropolitan Transport Projects
82	Transfer to SRSF – Special Railway Safety Fund	On books only. But not in operation

 

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