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

 

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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