Correction Slip No. 663
Dated 10.11.2008
Page No. 147-148 (Reprint of Fourth Edition)
Major Head: - 2235 - Social Security and Welfare
Insert the following new Sub-Major Head below the existing Sub-Major Head “03
– National Social Assistance Programme” and new Minor Head there under:-
Sub-Major Head: 04 – Debt Relief for Farmers
Minor Head: 101 – Debt Relief /Waiver of Agricultural Loans
(Effective from 2007-2008)
(Authority T – 14018/6/2008-Codes)
Sd/-
(Shiv Raj Sharma)
Senior Accounts Officer (Codes)
________________________________________________________________________
Correction Slip No. 664
Dated: 10.11.2008
Page No. 379 (Reprint of Fourth Edition)
Major Head: - 8235 - General and other Reserve Funds
Insert the following new Minor Head below the existing Minor Head “121 –
MUTP loan repayment reserve fund” (inserted vide correction slip No. 600 dated
30.11.2006):
Minor Head: 124 – Farmers’ Debt Relief Fund (FDRF)
(Effective from 2007-08)
(Authority T – 14018/6/2008-Codes)
Sd/-
(Shiv Raj Sharma)
Senior Accounts Officer (Codes)
________________________________________________________________________

Correction Slip No. 665
Dated: 10.11.2008
Page No. xvii (Reprint of Fourth Edition)
General Directions
Insert the following before the words “in the Appropriation Accounts”
appearing in line 5 & 6 of para 3.10 of General Directions:
“without affecting the gross expenditure under the functional
Major/Sub-Major Head”
(Effective from 2008 - 09)
(Authority T – 14018/15/99-Codes)
Sd/-
(Shiv Raj Sharma)
Senior Accounts Officer (Codes)
________________________________________________________________________
Correction Slip No. 666
Dated: 10.11.2008
Page No. 113 (Reprint of Fourth Edition)
Major Head: - 2059 - Public Works (1)
Foot note (9):
Substitute the figure (18) by the figures (13) appearing in fourth line.
(Effective from 2008 - 2009)
(Authority T – 14018/15/99-Codes)
Sd/-
(Shiv Raj Sharma)
Senior Accounts Officer (Codes)
________________________________________________________________________

Correction Slip No. 667
Dated: 10.11.2008
Page No. 402 (Reprint of Fourth Edition)
Major Head: - 8658 - Suspense Accounts (1)
Substitute the footnote 13 (a) Centre with the following:
“This Minor Head will be operated for direct purchases of stores in cases where payment
has not been made in the same month in which stores have been received. This Minor
Head will be cleared when cheque is issued to the Supplier/Contractor. Unclaimed
balances for more then three complete account years under this Minor Head shall be
cleared by credit to Revenue”.
However, in exceptional cases as referred to in Rule 140 of General Financial
Rules, 2005, where indents have to be projected to DGS&D, the payment made to PAO
(Supply) by the PAO of the Division will be classified as minus credit under a distinct
sub-head “Payment for purchases through DGS&D” under this minor head in the books
of the PAO. On receipt of stores, the Divisions will credit the value of stores under a
distinct sub-head “Purchase pending payment/adjustment under this minor head per
contra Debit to Suspense Stock”. The PAO memo when received from the office of the
PAO, the Divisions after verifying the correctness of the amount with reference to
materials received will credit to the sub-head “Payment for purchases through DGS&D”
below this minor head per contra minus credit to the sub-head “Purchases pending
payment/adjustment” under which credit was originally given on receipt of the materials.
The credits under the sub-head “Payment for purchases through DGS&D appearing in
Divisional Accounts on account of adjustment of PAO Memos will be paired off/netted
with the minus credit under this sub-head given by the PAO of the Division.
(Effective from 2008-09)
(Authority T – 14018/15/99-Codes)
Sd/-
(Shiv Raj Sharma)
Senior Accounts Officer (Codes)
________________________________________________________________________

Correction Slip No. 668
Dated: 10.11.2008
Page No. 419 (Reprint of Fourth Edition)
Major Head: - 8782 - Cash Remittances and adjustments between officers
rendering accounts to the same Accounts Officer
Note (1)
Sub-Head: III. Other Remittances
(b) Item adjustable by Public Works
Insert the following below this sub head III (b):
In the case of Public Works Divisions of the Central Government, the Sub Head III
(b) will not be operated for fresh transactions from 1.4.1993. However, this sub-
head will be operated for clearing the old outstanding PAO Memos prior to
1.4.1993.
In case of State PWD, this Sub-Head would be operated as hitherto-fore.
(Effective from 2008 - 2009)
(Authority T – 14018/15/99-Codes)
Sd/-
(Shiv Raj Sharma)
Senior Accounts Officer (Codes)
________________________________________________________________________