Correction Slip No. 601
Dated: 13.12.2006
Page No. 1 – 2 (Reprint of Fourth Edition)
Major Head: - 0020 - Corporation Tax
(1) Minor Head: 101 – Income Tax on Companies (1)
Insert the following Sub-heads after the existing footnote 1 (xxviii) Collection at
Source under Section 206 – C of Income Tax Act, 1961 from Scrap inserted vide
correction slip No. 561 dated 11.05.2005:
(xxix) Collection at Source under Section 206 – C of Income Tax Act, 1961
from Contractors or licensee or lease relating to Parking lots.
(xxx) Collection at Source under Section 206 – C of Income Tax Act, 1961
from Contractors or licensee or lease relating to Toll Plaza.
(xxxi) Collection at Source under Section 206 – C of Income Tax Act, 1961
from Contractors or licensee or lease relating to Mining and
Quarrying.
(2) Minor Head: 500- Receipts Awaiting Transfer to Other Minor Heads (5)
Add the following to the Notes:(5)
This Minor Head will be divided into the following sub-heads:-
(a) Tax Collections
(b)
Deduct-Refunds
(Effective from 2005 - 2006)
(Authority T – 14018/3/2005-Codes)
Sd/-
(Shiv Raj Sharma)
Senior Accounts Officer (Codes)
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Correction Slip No. 602
Dated: 13.12.2006
Page No. 3 - 4 (Reprint of Fourth Edition)
Major Head: - 0021 - Taxes on Income Other than Corporation Tax
(1) Minor Head: 102 – Income Tax on other than Union Emoluments
including Pensions (2)
Insert the following Sub-heads after the existing footnote 2 (xxxiv) Collection at
Source under Section 206 – C of Income Tax Act, 1961 from Scrap inserted vide
correction slip No. 562 dated 11.05.2005:

(xxxv)
Collection at Source under Section 206 – C of Income Tax Act, 1961
from Contractors or licensee or lease relating to Parking lots.
(xxxvi)
Collection at Source under Section 206 – C of Income Tax Act, 1961
from Contractors or licensee or lease relating to Toll Plaza.
(xxxvii)
Collection at Source under Section 206 – C of Income Tax Act, 1961
from Contractors or licensee or lease relating to Mining and Quarrying.
(Effective from 2005 - 2006)
(Authority T – 14018/3/2005-Codes)
Sd/-
(Shiv Raj Sharma)
Senior Accounts Officer (Codes)
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Correction Slip No. 603
Dated: 13.12.2006
Page No. 5 (Reprint of Fourth Edition)
Major Head: - 0023 - Hotel Receipts Tax
(i)
Add “(4)” after the Minor Head “500 – Receipts awaiting transfer to other
Minor Heads”.
(ii) Insert the following foot note below the existing foot note (3)
“(4) See Note (5) below the Major Head “0020 – Corporation Tax”
(Effective from 2006 - 2007)
(Authority T – 14018/3/2005-Codes)
Sd/-
(Shiv Raj Sharma)
Senior Accounts Officer (Codes)
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Correction Slip No. 604
Dated: 05.01.2007
Page No. 10 (Reprint of Fourth Edition)
Major Head: - 0034 - Securities Transaction Tax
Minor Head: 101 – Collection under Securities Transaction Tax (1)
The sub heads under foot note (1) may be substituted as under:
(a) Tax on Self Assessment
(b) Tax on Regular Assessment
(c) Deduct – Refunds
(Effective from 2005 - 2006)

(Authority T – 14018/3/2000-Codes)
Sd/-
(Shiv Raj Sharma)
Senior Accounts Officer (Codes)
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Correction Slip No. 605
Dated: 05.01.2007
Page No. (i) (Reprint of Fourth Edition)
TABLE OF CONTENTS
SECTION: RECEIPT HEADS (REVENUE ACCOUNTS)
Sector: A. Tax Revenue
(i) Insert the following new major head below the existing major head “0024 – Interest
Tax” under sub-sector (a) Taxes on Income and Expenditure: -
0026. Fringe Benefit Tax
Page 6
(ii) Insert the following new Major Head below the existing major head “0035 – Taxes
on Immovable Property other than Agricultural Land” below Sub-Sector: “(b) Taxes on
Property, Capital and Other Transactions”: -
0036. Banking Cash Transaction Tax
Page 10
(Effective from 2005 - 06)
(Authority T – 14018/3/2000-Codes)
Sd/-
(Shiv Raj Sharma)
Senior Accounts Officer (Codes)
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Correction Slip No. 606
Dated: 05.01.2007
Page No. 6 (Reprint of Fourth Edition)
(New Major Head)
The following new Major Head along with Minor Heads thereunder may be
opened: -
Major Head: - 0026 - Fringe Benefit Tax
Minor Head: 101 – Collection under Fringe Benefit Tax (1)
102 – Penalty
103 – Interest
104 - Surcharge

500 – Receipt Awaiting Transfer to other Minor Heads (3)
504 – Education Cess
800 – Other Receipts
901 – Share of net proceeds assigned to States (2)
Notes:
(1) This Minor Head will have the following sub heads: -
(d) Advance Tax
(e) Self Assessment Tax
(f) Tax on Regular Assessment
(g) Deduct – Refunds
(2) This Minor Head will figure as a “minus-entry” in the Central accounts and as
a “plus entry” in the State accounts.
(3) See note 5 below the major head “0020 – Corporation Tax”.
(Effective from 01.04.2005)
(Authority T – 14018/3/2000-Codes)
Sd/-
(Shiv Raj Sharma)
Senior Accounts Officer (Codes)
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Correction Slip No. 607
Dated: 05.01.2007
Page No. 10 (Reprint of Fourth Edition)
(New Major Head)
The following new Major Head along with Minor Heads thereunder may be
opened: -
Major Head: - 0036 - Banking Cash Transaction Tax
Minor Head: 101 – Collection under Banking Cash Transaction Tax (1)
102 – Penalty
103 – Interest
500 – Receipt Awaiting Transfer to other Minor Heads (3)
800 – Other Receipts
901 – Share of net proceeds assigned to States (2)
Notes:
(1) This Minor Head will have the following sub heads: -
(h) Tax on Self Assessment
(i) Tax on Regular Assessment
(j) Deduct – Refunds
(2) This Minor Head will figure as a “minus-entry” in the Central accounts and as
a “plus entry” in the State accounts.

(3) See note 5 below the major head “0020 – Corporation Tax”.
(Effective from 01.06.2005)
(Authority T – 14018/3/2000-Codes)
Sd/-
(Shiv Raj Sharma)
Senior Accounts Officer (Codes)
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