1
Correction Slip No. 388 Dated: 20.02.2001
Page No.103 (English Edition)
Major Head: - 2020- Collection of Taxes on Income and expenditure
(a) Substitute the nomenclature of the minor head ‘108- Interest paid on delayed
refunds of disputed tax’ opened vide correction slip No. 53 dated 8-5-89 with the
following: -
108- Interest on refunds (3)
(b)
Insert the following note (3) thereunder;
(3) Interest for different categories of refund be shown at a detailed head level.
(This takes effect from 01.04.2000)
(Authority: - T-14018/3/99-Codes)
Correction Slip No. 389 Dated: 28.02.2001
Page No.1 (English Edition)
Major Head: - 0020- Corporation Tax
(i)
Insert the following minor head below the minor head “800-Other
Receipts’:
901- Share of net proceeds assigned to States (7)
(ii)
Insert the following Note (7) below Note (6) of this Major head ;
(7) This minor head will figure as a “minus-entry” in the Central accounts
and as a “plus-entry” in the State accounts.
(Effective from 01.04.2000)
(Authority: - T-14018/3/99-Codes)

2
Correction Slip No. 390 Dated: 28.02.2001
Page No.5 (English Edition)
Major Head: - 0024 - Interest Tax
(i)
Insert the following minor head below the minor head “800-Other
Receipts’:
901- Share of net proceeds assigned to States (4)
(ii)
Insert the following Note (4) below Note (3) of this Major head ;
(4) This minor head will figure as a “minus-entry” in the Central accounts
and as a “plus-entry” in the State accounts.
(Effective from 01.04.2000)
(Authority: - T-14018/3/99-Codes)
Correction Slip No. 391 Dated: 28.02.2001
Page No.6 (English Edition)
Major Head: - 0028 – Other Taxes on Income and Expenditure
(i)
Insert the following minor head below the minor head “500 - Receipts
awaiting Transfer to other Minor Heads ’:
901- Share of net proceeds assigned to States (2)
(ii)
Insert the following Note (2) below Note (1) of this Major head ;
(2) This minor head will figure as a “minus-entry” in the Central accounts
and as a “plus-entry” in the State accounts.
(Effective from 01.04.2000)
(Authority: - T-14018/3/99-Codes)

3
Correction Slip No. 392 Dated: 28.02.2001
Page No.10 (English Edition)
Major Head: - 0032 – Taxes on Wealth
(i)
Insert the following minor head below the minor head “800-Other
Receipts’ under Sub-major Head ‘60- Other than Agricultural Land:
901- Share of net proceeds assigned to States (2)
(ii)
Insert the following Note (2) below Note (1) of this Major head ;
(2) This minor head will figure as a “minus-entry” in the Central accounts
and as a “plus-entry” in the State accounts.
(Effective from 01.04.2000)
(Authority: - T-14018/3/99-Codes)
Correction Slip No. 393 Dated: 28.02.2001
Page No.13 (English Edition)
Major Head: - 0037 - Customs
(i)
Insert the following minor head below the minor head “800-Other
Receipts’:
901- Share of net proceeds assigned to States (6)
(ii)
Insert the following Note (6) below Note (5) of this Major head ;
(6) This minor head will figure as a “minus-entry” in the Central accounts
and as a “plus-entry” in the State accounts.
(Effective from 01.04.2000)
(Authority: - T-14018/3/99-Codes)

4
Correction Slip No. 394 Dated: 28.02.2001
Page No.14 (English Edition)
Major Head: - 0038 – Union Excise Duties
(i)
Insert the following minor head below the minor head “104-Special
Excise
Duties’ under Sub-major Head ‘01-Sharable Duties’:
901- Share of net proceeds assigned to States (8)
(ii)
Insert the following minor head below the minor head “102- Excise
Duties on Generation of Power’ under Sub-major Head ‘02- Duties
assigned to States
901- Share of net proceeds assigned to States (8)
(iii) Insert the following Note (8) below Note (7) of this Major head ;
(4) This minor head will figure as a “minus-entry” in the Central accounts
and as a “plus-entry” in the State accounts.
(Effective from 01.04.2000)
(Authority: - T-14018/3/99-Codes)
Correction Slip No. 395 Dated: 28.02.2001
Page No.19 A (English Edition)
Major Head: - 0044 – Service Tax
( inserted vide C.S. 246 dated 04.07.1994 )
(i)
Insert the following minor head :
901- Share of net proceeds assigned to States (2)
(ii)
Insert the following Note (2) below Note (1) of this Major head ;
(2) This minor head will figure as a “minus-entry” in the Central accounts
and as a “plus-entry” in the State accounts.
(Effective from 01.04.2000)
(Authority: - T-14018/3/99-Codes)

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Correction Slip No. 396 Dated: 28.02.2001
Page No.20 (English Edition)
Major Head : - 0045 – Other Taxes and Duties on Commodities and Services
(i)
Insert the following minor head below the minor head “800-Other
Receipts’:
901- Share of net proceeds assigned to States (5)
(iii) Insert the following Note (5) below Note (4) of this Major head ;
(5) This minor head will figure as a “minus-entry” in the Central accounts
and as a “plus-entry” in the State accounts.
(Effective from 01.04.2000)
(Authority: - T-14018/3/99-Codes)
Correction Slip No. 397 Dated: 28.02.2001
Page No.230 (English Edition)
Major Head: - 3603-Payment of State’s share of Union Excise Duties
Delete the existing Major Head together with all the Minor Heads below this
Major Head.
(Effective from 01.04.2000)
(Authority: - T-14018/3/99-Codes)
Correction Slip No. 398 Dated: 04.04.2001
Page No.132 (English Edition)
Major Head: - 2075- Miscellaneous General Services
(i)
Insert the following minor head below the minor head “111- repayments
of Loans by State Governments written-off in terms of recommendations
of the Tenth Finance Commission’ inserted vide Correction Slip No. 283
dated 25-07-1996 :-

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112 – Loans to State Governments written-off in terms of
recommendations of the Eleventh Finance Commission (3)
(ii)
Insert the following Note (3) below this Major head :-
(3)(a) The following sub-heads will be opened under this Minor Head
(i)
Fiscal Performance linked Debt Relief
(ii)
Security Expenditure linked Debt Relief.
(3)(b) Name of the States would appear at detailed head level below the
sub-head.
(Effective from 01.04.2000)
(Authority: - T-14018/3/99-Codes)
Correction Slip No. 399 Dated: 25.04.2001
Page No.94 (English Edition)
Major Head: - 1603- State’s share of Union Excise Duties
Delete the existing Major Head together with all the Minor Heads below this
Major Head.
(This takes effect from 01.04.2000)
(Authority: - T-14018/3/99-Codes)
Correction Slip No. 400 Dated: 10.05.2001
Page No.403 (English Edition)
Major Head: - 8121- General and Other Reserve Funds
Insert the following minor head below the existing minor head “117-Employees
Welfare Fund ( Andhra Pradesh State ) ’:-
122- Calamity Relief Fund
(Effective from the year 2000-2001)
(Authority: - T-14018/29/2000-Codes)

7
Correction Slip No. 401 Dated: 21.05.2001
Page No.96 (English Edition)
Major Head: - 1606- Aid Material and Equipment (1)
Insert the following minor head below the existing minor head “248-Assistance
from International Development Research Centre ’:-
249- Assistance from Department for International
Development (DFID),U.K.
(Effective from the year 2000-2001)
(Authority: - T-14018/9/2000-Codes)
Correction Slip No. 402 Dated: 21.05.2001
Page No.233 (English Edition)
Major Head: - 3606- Aid Material and Equipment (1)
Insert the following minor head below the existing minor head “248-Assistance
from International Development Research Centre ’:-
249- Assistance from Department for International
Development (DFID),U.K.
(Effective from the year 2000-2001)
(Authority: - T-14018/9/2000-Codes)

8
Correction Slip No. 403 Dated: 16.07.2001
Page No.411 (English Edition)
Major Head: - 8235- General and other Reserve Funds
Insert the following minor head below the minor head “115-Telecom Regulatory
Authourity of India General Fund ’ opened vide correction slip No.360 dated 25-
2-99:-
116- Invester Education and Protection Fund
(Effective from 1-4-2001)
(Authority: - T-14018/14/99-Codes)
Correction Slip No. 404 Dated: 16.07.2001
Page No.33 (English Edition)
Major Head: - 0075- Miscellaneous General Services
(i)
Substitute the nomenclature of the minor head ‘104-Unpaid dividend of
Companies’ with the following :-
104- Unclaimed and Unpaid dividends,deposits and debentures etc. of
Investers in Companies (2)
(ii)
Insert the following Note: (2) thereunder:
(2) This minor head will have the following sub-heads :-
(a)
Unpaid dividend
(b)
Unpaid application money received by companies for allotment
of securities and due for refund
(c)
Unpaid Matured Deposits

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(d)
Unpaid Matured Debentures
(e)
Interest accrued on the amounts referred to in sub-heads (a) to
(d)
(iii) The existing Note: (1) may be substituted with the following:
This minor head will be divided into the following sub-heads:
(a)
Miscellaneous Receipts--- This sub-head will include the following
receipts:-
(i)
Unclaimed loans written off to revenue.
(ii)
Adjustments of Write off of unclaimed securities of current
loans.
(iii) Lapsed Wasika Pensions payable in lieu of interest on Oudh
loans.
(iv)
Sale Proceeds of toshakhana.
(v)
Receipts from Bombay Land Scheme.
(vi)
Contributions from State Governments for refugee relief.
(vii) Interest from banks on delayed remittances and excess/double
reimbursement.
(viii) Forfeited amount under the scheme 11.55%, 8 year tenor
Government Stock, 2002.
(ix)
Other Miscellaneous Receipts
(b)
Investor’s Education and Protection Fund--- Grants and donations
received from State Governments, Companies and other Institutions
will be credited to this sub-head
(This takes effect from 1-4-2001)
(Authority: - T-14018/3/99-Codes)

10
Correction Slip No. 405 Dated: 02-08-2001
Page No.389 (English Edition)
Major Head: - 7810 – Inter State Settlement
Insert the following minor head below the existing minor head “121- Centre and
Goa ’ opened vide correction slip No. 166 dated 27.03-1991:-
122 – Madhya pradesh and Chhattisgarh
123 – Utter Pradesh and Uttaranchal
124 – Bihar and Jharkhand
[(Minor Head ‘122 Madhya pradesh and Chhattisgarh’ is effective
from 01.11.2000) ( Minor Head ‘123 – Utter Pradesh and Uttaranchal’
is effective from 09.11.2000) ( Minor Head 124 – Bihar and
Jharkhand’ is effective from 15.11.2000)]
(Authority : - T-14018/13/2000-Codes)
Correction Slip No. 406 Dated: 06.08.2001
Page No.291(English Edition)
Major Head: - 5002 – Capital Outlay on Indian Railways-Commercial Lines
Substitute this Major Head with the following :-
5002 – Capital Outlay on
Indian Railways-
Commercial Lines
101 Manufacturing Suspense
102 Rolling Stock
103 Track Renewals
104 Bridge Works

11
105 Taking over of Line Wires from Department of
Telecommunications
106 Electrification Projects
107 Other Electrical Works
108 Machinery And Plant
109 Workshops Including Production Units
110 Staff Quarters
111 Amenties For Staff
112 Passenger Amenties
113 Other Railways User’s Amenties
114 Investment In Government Commercial
Undertaking-Road Services
115 Signaling And Telecommunication Works
116 Other Specified Works
117 Computerisation
118 Railway Research
119 Metro Transport Project
120 New Lines (Construction)
121 Purchase Of New Lines
122 Restoration Of Dismentled Lines
123 Traffic Facilities-Yard Remodelling And Others
124 Road Safety Works-Conversion Of Unmanned
Level Crossings
125 Road Safety Works-Conversion Of Level
Crossings Into Road Over Bridges/Road Under
Bridge
134 Gauge Conversion
135 Doubling
190 Investment In Government Commercial
Undertaking-Other Public Sector Undertakings
700 Miscellaneous Advances
799 Stores Suspense
901 Deduct-Credit including Receipt on capital
Account
902 Deduct-Amount met from Railway Depreciation
Researve Fund
903 Deduct-Amount
met
from
Railway
Development Fund
905 Deduct-Amount met from Railway Pension Fund
906
Deduct-Amount transferred to major head
‘3004 – Open Line Works’ (Revenue Works)
from which the expenditure is met
907 Deduct-Amount met from Railway Capital
Fund
(Effective from 1-4-2000)
(Authority: - T-14018/18/99-Codes)

12
Correction Slip No. 407 Dated: 06.08.2001
Page No.292 (English Edition)
Major Head: - 5003 – Capital Outlay on Indian Railways-Strategic Lines
(i)
Delete the existing minor head ‘904 – Deduct-Amount met from Railway
Accident Compensation,Safety and Passengers Amenties Fund’
(ii)
Substitute the nomenclature of the existing minor heads ‘119-Transport
Projects’ , 901- Deduct-Receipt on Capital account’ and ‘906-Transfer
Amount to major head “3008- Open Line Works” Revenue Works) as Under :-
119 - Metro Transport Project
901 - Deduct-Credit including Receipt on capital Account
906 - Deduct-Amount transferred to major head ‘3004 –
Open Line Works’ (Revenue Works) from which
the expenditure is met
(iii) Insert the following minor head below the existing minor head
‘906 - Deduct-Amount transferred to major head ‘3004 –
Open Line Works’ (Revenue Works) from which
the expenditure is met : -
907 - Deduct-Amount met from Railway Capital Fund
(This takes effect from 1-4-2001)
(Authority: - T-14018/18/99-Codes)
Correction Slip No. 408 Dated: 08.08.2001
Page No.90 (English Edition)
Major Head: - 1453 – Foreign Trade and Export Promotion
(i)
The nomenclature of the minor head ‘201-Receipts from Kandla free
Trade Zone’ may be changed as under’ :-
‘201 - Receipts from kandla Special Economic Zone’
(ii)
The nomenclature of the minor head ‘202-Receipts from Santacruz
Electronic Export Processing Zone’ may be changed as under’ :-
‘202 - Receipts from Santacruz Special Economic Zone’
(iii) The nomenclature of the minor head ‘206-Receipts from Cochin
Export Processing Zone’ inserted vide correction slip No. 270 dated
20.02.1996 may be changed as under’ :-
‘206 - Receipts from Cochin Special Economic Zone’
(Effective from 01/04/2001)
(Authority: - T-14018/4/2000-Codes)

13
Correction Slip No. 409 Dated: 08.08.2001
Page No.309 (English Edition)
Major Head: - 5453 –Capital Outlay on Foreign Trade and Export Promotion
(i)
The nomenclature of the sub-major head ‘01- Kandla free Trade
Zone’ may be changed as under’ :-
‘01 - Kandla Special Economic Zone’
(ii)
The nomenclature of the sub-major head ‘02- Santacruz’ may be
changed as under’ :-
‘02 - Santacruz Special Economic Zone’
(iii) The nomenclature of the sub-major head ‘06- Cochin EPZ’ may be
changed as under’ :-
‘06 - Cochin Special Economic Zone’
(Effective from 01/04/2001)
(Authority: - T-14018/4/2000-Codes)
Correction Slip No. 410 Dated: 09.08.2001
Page No.154 (English Edition)
Major Head: - 2245 – Relief on account of Natural Calamities (1)
Insert the following new sub-major and minor heads thereunder after the sub-
major head ‘05-Calamity Relief Fund’ iinserted vide correction slip No.152 dated
16.01.1991 : -
Sub-major Head : ‘06-Earth Quake’
Minor Heads
101 Gratutious Relief (2)
102 Drinking Water Supply
104 Supply of Fodder
105 Veterinary Care
106 Repairs and restoration of damaged
roads and bridges
107 Repairs and restoration of damaged
Government office buildings
108 Repairs and restoration of damaged
Government residential buildings

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109 Repairs and restoration of damaged
water supply, drainage and severage
works
110 Assistance for repairs and restoration of
damaged water supply, drainage and
severage works
111 Ex-gratia payments to bereaved families
112 Evacution of population
113 Assistance for repairs/reconstruction of
houses
114 Assistance to farmers for purchase of
agricultural inputs
115 Assistance to farmers to clear
sand/silt//salinity from land
116 Assistance to farmers for repairs of
damaged tube wells/pump sets etc.
117 Assistance to farmers for purchase of
live stock
118 Assistance for repairs / replacement of
damaged boats and equipment for fishing
119 Assistance
to
artisans
for
repairs/replacement of damaged tools
and equipments
120 Assistance to owners of salt works
121 Afforestation
122 Repairs and restoration of damaged
irrigation and fllod control works
123 Public Health
901 Deduct-Amount met from Calamity
Relief
Fund
(Effective from the year 2000-2001)
(Authority: - T-14018/6/2000-Codes)
Correction Slip No. 411 Dated: 03.09.2001
Page No.93 (English Edition)
Major Head: 1601 – Grants in aid from Central Government
Insert the following minor head below the minor head “109 Grants towards
contribution to Calamity Relief Fund” under sub-major head ‘01-Non-Plan
Grants’, opened vide correction slip No.151 dated 16.01.1991 :- ) ’:-
110 – Grants from National Calamity Contingency Fund
(Effective from the year 2000-2001)
(Authority: - T-14018/29/2000-Codes)

15
Correction Slip No. 412 Dated: 03.09.2001
Page No.154 (English Edition)
Major Head: 2245 – Relief on account of Natural Calamities
Insert the following minor head below the minor head “102 Management of
Natural Disasters, Contingency Plans in disaster prone areas” under sub-major
head ‘80-General’:-
103 – Assistance to States from National Calamity
Contingency Fund
(Effective from the year 2000-2001)
(Authority: - T-14018/29/2000-Codes)
Correction Slip No. 413 Dated: 03.09.2001
Page No.411 (English Edition)
Major Head: 8235 – General and other Reserve Funds
Insert the following minor head below the minor head “115 Telecom Regulatory
Authourity of India General Fund’ opened vide correction slip No.360 dated 25-
2-99 ’:-
119 – National Calamity Contingency Fund
(Effective from the year 2000-2001)
(Authority: - T-14018/29/2000-Codes)

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Correction Slip No. 414 Dated: 06.09.2001
Page No.13 (English Edition)
Major Head: 0038 – Union Excise Duties (1)
Sub-major head:- 03-Non –Shareable Duties
(i)
Insert the following minor head below the minor head “107
Additional Excise Duties on High Speed Diesel Oil”
108 – National Calamity Contingent Duty (8)
(ii)
Insert the following Note (8) below Note (7) of this Major Head:-
(8)
National Calamity Contingent Duty is a surcharge.
(Effective from the year 2000-2001)
(Authority: - T-14018/3/2000-Codes)
Correction Slip No. 415 Dated : 10.10.2001
Corrigendum to Correction Slip No. 389 dated 28.02.2001
Page No. 1 (Reprint of Fourth Edition)
Major Head: - 0020-Corporation Tax
The numbers (6) and (7) appearing in the correction slip No. 389 dated
28.02.2001 may please be replaced by numbers (7) and (8) respectively.
(Effective from 01.04.2000)
(Authority T-14018/29/2000-Codes)

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Correction Slip No. 416 Dated : 18.12.2001
Corrigendum to Correction Slip No. 414 dated 06.09.2001
Page No. 13 (Reprint of Fourth Edition)
Major Head: - 0038-Union Excise Duties (1)
Sub-major Head: - 03-Non-Shareable Duties
The numbers (7) and (8) appearing in the correction slip No. 414 dated
06.09.2001 may please be replaced by numbers (8) and (9) respectively.
(Effective from 2000-2001)
(Authority T-14018/3/2000-Codes)
Correction Slip No. 417 Dated: 16.01.2002
Page No.xv (Reprint of Fourth Edition)
General Directions:-
1. Para 3.1 of General Directions to LMMH:
(i)
Substitute the existing sub-para (d) Assistance to local bodies and
Municipalities
/ Municipal Corporation (Code ‘191’) by the following:-
(d)
Assistance to Municipal Corporation (Code ‘191’)
(ii)
The existing sub-paras (e) and (f) may be renumbered as (I) and (k) and the
“(Code’192’)’ indicated at sub-para (e) be replaced by “ (Code ‘199’)” to read
as under:
(k)
Assistance to Co-operatives (Code ‘195’)
(l)
Assistance to Other Non-Government Institutions (Code ‘199’)
(iii) Insert the following at Serial No.(e),(f),(h),(I),and (j):
(e)
Assistance to Municipalities / Municipal Councils (Code ‘192’)
(f)
Assitance to Nagar Panchayats / Notified Area Committees or equivalent
thereof (Code ‘193’)
(h) Assitance to Zila Parishads / District level Panchayats (Code’196’)

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(i)
Assistance to Block panchayats / Intermediate level Panchayats (Code ‘197’)
(j)
Assistance to Gram panchyats (Code ‘198’)
Page No. xix (Reprint of Fourth Edition)
(2). Para 6.1 of General Directions to LMMH:
Substitute the para 6.1 with the following:
6.1 The following minor heads may be opend wherever necessary if not specifically
provide below functional major / sub –major heads in Loan Section ;
(a)
Loans to public Sector and Other Undertakings [Code `190`]
(b)
Loans to Municipal Corporation [Code `191`]
(c)
Loans to Municiplities / Municipal Councils [Code `192`]
(d)
Loans to Nagar panchayats / Notified Area Committees or equivaleent there
of [Code `193]
(e)
Loans to Voluntary Organisation [Code `194`]
(f)
Loans to Co-operatives [Code`195`]
(g)
Loans to Zilla parishads / District leval panchayats [Code `196]
(h)
Loans to Block panchayats / Intermediate leval panchayats [ Code `197`]
(i)
Loans to Gram panchayats [Code `198 `]
(j)
Loans to Trading and other Non –Government Instiutions [`Code `199`]
[For example “Loans to Fisherman ‘s Co-operatives” could be opened below the
major head ‘’6405- Loans for fisheries ‘’ and “ Loans to Labour Co- operatives”
below the major head “6250-Loans for other Social Services” with minor head code
`195`].
Each `public Sector and Other Undertaking , Municipal Corporation / Municipality /
Municipal Council / Nagar panchayat / Intermediate level panchayat / Zilla parishad /
District leval panchayat / Block panchayat / Gram panchayat ‘ Voluntary
Organisation ‘etc . will be a distinct sub-head below the respective minor heads. For
cases not covered under the above minor heads, sub-heads may be opened under the
relevant programme minor heads to indicate the schemes for which the loans are
granted . The institution / organization (s) etc. to which loans are granted under each
scheme will appear as detailed heads under the sub-heads concerned .
.
( Effective from 01.04 .2001 )
( Authority; T-14018/29/ 2000 – Codes)

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Correction Slip No. 418
Dated: 07.02.2002
Page No.369 (A) (Reprint of Fourth Edition)
(New Head of Account)
The following new major head and minor heads thereunder may be opened:
8119 Railway Safety Fund
101 Railway Safety Fund (Commercial)
102 Railway Safety Fund (Strategic)
(Effective from 01.04.2001)
(Authority T-14018/18/99-Codes)
Correction Slip No. 419 Dated: 07.02.2002
Page No.(xi) of Table of Contents (Reprint of Fourth Edition)
Sector : J. Reserve Fund
Sub-sector (a) Reserve Funds bearing Interest
Insert the following new major head after the existing major head
‘8118-Capital Reserve Funds’:-
8119- Railway Safety Fund
369-A
(Effective from 01.04.2001)
(Authority: - T-14018/18/99-Codes)

20
Correction Slip No. 420 Dated: 07.02.2002
Page No.196 (Reprint of Fourth Edition)
Major Head: - 3006- Appropriation from Railway Surplus
Insert the following new minor head below the existing minor head “103-
Appropriation to Railway Capital Fund’: -
105 – Appropriation to Railway Safety Fund
(Effective from 01.04.2001)
(Authority: - T-14018/18/99-Codes)
Correction Slip No. 421 Dated: 07.02.2002
Page No.283 (Reprint of Fourth Edition)
Major Head: - 5002-Capital Outlay on Indian Railways-Commercial Lines
Insert the following minor head below the minor head ‘907 – Deduct-Amount
met from Railway Capital Fund’ opened vide correction slip No. 406 dated
06.08.2001: -
908 – Deduct- Amount met from Railway Safety Fund
(Effective from 01.04.2001)
(Authority: - T-14018/18/99-Codes)

21
Correction Slip No. 422 Dated: 07.02.2002
Page No.285 (Reprint of Fourth Edition)
Major Head: - 5003-Capital Outlay on Indian Railways-Strategic Lines
Insert the following minor head below the minor head “907-Deduct-Amount met
from Railway Capital Fund” opened vide correction slip No. 407 dated 06.08.2001: -
908 – Deduct- Amount met from Railway Safety Fund
(Effective from 01.04.2001)
(Authority: - T-14018/18/99-Codes)
Correction Slip No. 423 Dated: 08.02.2002
Page No. 35 (Reprint of Fourth Edition)
Major Head: - 0077-Defence Services- Navy
Insert the following new minor head below the existing minor head “110-Stores:-
112-Joint Staff
(Effective from 01.04.2002)
(Authority T-14018/19/2001-Codes)
Correction Slip No. 424 Dated: 08.02.2002
Page No. 122 (Reprint of Fourth Edition)
Major Head: - 2077-Defence Services- Navy
Insert the following new minor head below the existing minor head “111-
Works:-
112-Joint Staff
(Effective from 01.04.2002)
(Authority T-14018/19/2001-Codes)

22
Correction Slip No. 425 Dated: 08.02.2002
Page No. 243 (Reprint of Fourth Edition)
Major Head: - 4076-Capital Outlay on Defence Services
Sub-major Head:- 02- Navy
Insert the following new minor head below the existing minor head “103-Other
Equipments:-
104-Joint Staff
(Effective from 01.04.2003)
(Authority T-14018/19/2001-Codes)
Correction Slip No. 426 Dated: 12.02.2002
Page No. 12 (Reprint of Fourth Edition)
Major Head: - 2037-Customs
(a) Insert the following minor head below the existing minor head “102-
Preventive and Other functions (2)”:-
108-Interest on refunds (3)
(b)
Insert the following Note (3) thereunder:
(3)
Interest for different categories of refund be shown at a detailed head
level
(Effective from 01.04.2001)
(Authority:- T-14018/3/99-Codes)

23
Correction Slip No. 427 Dated: 12.02.2002
Page No. 94 (Reprint of Fourth Edition)
Major Head: - 2038-Union Excise Duties
(a) Insert the following minor head below the existing minor head “101-
Collection Charges (1)”:-
108-Interest on refunds (2)
(b) Insert the following Note (2) thereunder:
(2)
Interest for different categories of refund be shown at a detailed head
level
(Effective from 01.04.2001)
(Authority:- T-14018/3/99-Codes)
Correction Slip No. 428 Dated: 21.03.2002
Page No. 225 (Reprint of Fourth Edition)
Major Head: - 3601-Grants-in aid to State Governments (1) (3) (4)
Sub-major Head:-02-Grants for State Plan Schemes
Insert the following minor head below the existing minor head “104-Grants under
Proviso to Article 275 (1) of the Constituion :-
105 – Grants from Central Road Fund
(Effective from year 2000-2001)
(Authority:- T-14018/9/2000-Codes)

24
Correction Slip No. 429 Dated : 10.05.2002
Corrigendum to Correction Slip No. 397 dated 28.02.2001
Page No. vi of Table of Contents (Reprint of Fourth Edition)
SECTION: EXPENDITURE HEADS (REVENUE ACCOUNTS)
SECTOR: D-Grants-in-aid and contributions
Delete the existing major head "3603-Payment of States' Share of Union
Excise Duties"
(Effective from 01.04.2000)
(Authority T-14018/3/99-Codes
Correction Slip No. 430 Dated: 18.06.2002
Page No. 53 (Reprint of Fourth Edition)
Major Head: - 0575-Other Special Areas Programmes
Insert the following sub-major head below the sub-major head “05-Jharkhand
Area Autonomous Council” inserted vide correction slip No.307 dated 01.07.1997 :-
06- Border area development
(Effective from the year 2000-2001)
(Authority:- T-14018/2/99-Codes)

25
Correction Slip No. 431 Dated: 18.06.2002
Page No. 169 (Reprint of Fourth Edition)
Major Head: - 2575-Other Special Areas Programmes
Insert the following sub-major head below the sub-major head “05-Jharkhand
Area Autonomous Council” inserted vide correction slip No.308 dated 01.07.1997 :-
06- Border area development
(Effective from the year 2000-2001)
(Authority:- T-14018/2/99-Codes)
Correction Slip No. 432 Dated: 18.06.2002
Page No. 265 (Reprint of Fourth Edition)
Major Head: - 4575-Capital Outlay on other Special Areas Programmes
Insert the following sub-major head below the sub-major head “05-Jharkhand Area
Autonomous Council” inserted vide correction slip No.309 dated 01.07.1997 :-
06- Border area development
(Effective from the year 2000-2001)
(Authority:- T-14018/2/99-Codes)
Correction Slip No. 433 Dated: 18.06.2002
Page No. 332 (Reprint of Fourth Edition)
Major Head: - 6575-Loans for other Special Areas Programmes
Insert the following sub-major head below the existing sub-major head “05-
Jharkhand Area Autonomous Council” inserted vide correction slip No.310 dated
01.07.1997 :-
06- Border area development
(Effective from the year 2000-2001)
(Authority:- T-14018/2/99-Codes)

26
Correction Slip No. 434 Dated: 15.07.2002
Page No. 13 (Reprint of Fourth Edition)
Major Head: 0038-Union Excise Duties (1)
Sub-major head: 03-Non-Shareable Duties
The following new minor head may be opened under this head: -
109-Special Additional Duty of Excise on Motor Spirit
(Effective from 01.03 .2002)
(Authority T-14018/3/2000-Codes)
Correction Slip No. 435 Dated: 29.07.2002
Page No. 187-190 (Reprint of Fourth Edition)
Major Head: - 3002- Indian Railways-Commercial Lines-working Expenses
Sub-major Head: 11 – Provident Fund, Pension and Other Retirement
Benefits
(i)
Delete the existing minor head ‘104- Gratuities and Special Contribution to
Provident Fund’.
(ii)
Substitute the nomenclature of the existing minor head ‘110- Contribution to
Provident Fund’ with the following:-
110- Gratuties, Special Contribution to Provident Fund and
Contribution to
Provident Fund
(This takes effect from 1-4-2000)
(Authority:- T-14018/18/99-Codes)

27
Correction Slip No. 436 Dated: 29.07.2002
Page No. 191 – 194 (Reprint of Fourth Edition)
Major Head: - 3003- Indian Railways-Strategic Lines-working Expenses
Sub-major Head: 11 – Provident Fund, Pension and Other Retirement
Benefits
(i)
Delete the existing minor head ‘104- Gratuities and Special Contribution to
Provident Fund’.
(ii)
Substitute the nomenclature of the existing minor head ‘110- Contribution to
Provident Fund’ with the following:-
110- Gratuties, Special Contribution to Provident Fund and
Contribution to
Provident Fund
(This takes effect from 1-4-2000)
(Authority:- T-14018/18/99-Codes)
Correction Slip No. 437 Dated: 05.08.2002
Page No. 107 (Reprint of Fourth Edition)
Major Head: - 2055- Police
Insert the following new minor head below the existing minor head “119-
Delhi Police”.
120- Special Service Bureau
(Effective from 01.04.2002)
(Authority:- T-14018/7/2001-Codes)

28
Correction Slip No. 438 Dated: 07.08.2002
Page No. 343 (Reprint of Fourth Edition)
Major Head: - 7002- Loans to Railways
Insert the following minor head below the existing minor head “203- Deferred
dividend liability in respect of the period prior to 1978-79”.
204- Loans to Railway Capital Fund
(Effective from 01.04.2000)
(Authority:- T-14018/13/99-Codes)
Correction Slip No. 439 Dated: 29.08.2002
Page No. 62 (Reprint of Fourth Edition)
Major Head: - 1001- Indian Railways-Miscellaneous Receipts
(i)
Sub-major Head:-01 Commercial Lines
Insert the following new minor head below the existing minor head “105-Railway
Recruitment Board ”.
107- Safety Surcharge (towards Special Railway Safety Fund )
(ii) Sub-major Head:-02 Strategic Lines
Insert the following new minor head below the existing minor head “104-Sale of
Land- Subsidised Companies ”:-
107- Safety Surcharge (towards Special Railway Safety Fund )
(Effective from 01.04.2001)
(Authority:- T-14018/18/99-Codes)

29
Correction Slip No. 440 Dated: 29.08.2002
Page No. 186 (Reprint of Fourth Edition)
Major Head: - 3001-Indian Railways- Policy Formulation, Direction,
Research and other Miscellaneous Organisation
Insert the following new minor head below the existing minor head “104-
Appropriation to Accident Compensation Safety and Passengers Amenity
Fund”.
105 – Appropriation to Special Railway Safety Fund
(Effective from 01.04.2001)
(Authority:- T-14018/18/99-Codes)
Correction Slip No. 441 Dated: 29.08.2002
Page No. 378 (A) (Reprint of Fourth Edition)
( New Head of Account )
The following new Major Head and Minor Heads thereunder may be opened:
8230
Special Railway Safety Fund
101- Special Railway Safety Fund (Commercial)
102- Special Railway Safety Fund (Strategic)
(Effective from 01.04.2001)
(Authority:- T-14018/18/99-Codes)

30
Correction Slip No. 442 Dated: 29.08.2002
Page No. (xi) of Table of Contents (Reprint of Fourth Edition)
Sector:- J. Reserve Funds
Sub Sector:- (b) Reserve Funds not bearing Interest
Insert the following new major Head below the existing major Head “8229-
Development and Welfare Funds:
8231
Special Railway Safety Fund
378-A
(Effective from 01.04.2001)
(Authority:- T-14018/18/99-Codes)
Correction Slip No. 443 Dated: 03.10.2002
Page No. 225 (Reprint of Fourth Edition)
Major Head: -3601-Grants-in-aid to State Governments
Sub-major head: - 04-Grants for Centrally Sponsored Plan Schemes
Insert the following new minor head below the existing minor head "104-
Grant under Proviso to Article 275 (1) of the Constitution": -
105-Grants from Central Road Fund
(Effective from the year 2001-2002)
(Authority T-14018/9/2000-Codes)

31
Correction Slip No. 444 Dated: 04.10.2002
Page No. 233 (Reprint of Fourth Edition)
Major head:- 4000-Miscellaneous Capital receipts
(k) Sub-major head:- 01-Civil
Delete the minor head ‘104-Disinvestment of Government’s equity holdings’
opened vide correction slip No. 180 dated 15.10.1991:
(ii)
The following new sub-major heads and minor heads thereunder may be
opened:-
Sub-major Head :- 03- Disinvestment of Government’s Equity Holdings (10
Minor Head :- 190- Disinvestment of Public Sector and other undertakings
Sub-major Head :- 04- premium received on Disinvestment of Government’s
Equity Holdings
Minor Head :- 190- Disinvestment of Public Sector and other undertakings
(iii) Insert the following Note (1) below this major Head :-
Note :-
1. The face value of share disinvested only is to be recorded under thisMajor
Head.
(Effective from 01.04.2000)
(Authority:- T-14018/10/99-Codes)

32
Correction Slip No. 445 Dated: 21.10.2002
Page No. 88 (Reprint of Fourth Edition)
Major Head: -2015-Elections
Insert the following new minor head below the existing minor head '109-
Charges for conduct of election to Panchayats / local bodies: -
110-delimitation Commission
(Effective from the year 2002-2003)
(Authority T-14018/6/2000-Codes)
Correction Slip No. 446 Dated: 22.10.2002
Page No. xv (Reprint of Fourth Edition)
General Directions :- 3.1
(i)
Insert the following at Serial No. (g) below Serial No. (f) ( inserted vide
correction slip No.417 dated 16.01.2002 ) of General Direction 3.1 :-
(g)
Training ( Code No. 003 )
(ii)
The existing Note may be numbered as Note-1.
(iii) The following may be inserted as Note-2, after Note-1 :-
“Details of each Plan Scheme/Project, etc. or Non Plan Scheme/Programme,
etc. as the case may be, shall be indicated at the sub-head level below the
standard minor head ‘Training’. Likewise, at the detailed head and object head
levels, details of sub-schemes or activities and object of expenditure shall be
indicated. In this schematic arrangement, care should be taken to avoid double
provisioning/ budgeting and accounting of training expenditure- both under
standard minor head ‘Training’ as well as establishment oriented minor heads
such as ‘Direction and Administration, etc.’
(Effective from 01.04.2000)
(Authority T-14018/26/2000-Codes)

33
Correction Slip No. 447 Dated: 25.10.2002
Page No. 77 (Reprint of Fourth Edition)
Major Head: -1601-Grants in aid from Central Government
Sub-major Head- 04- Grants for Centrally Sponsored Plan Schemes
Insert the following minor head below the existing minor head '104-Grants
under Proviso to Article 275 (1) of the Constitution : -
105- Grants from Central Road Fund
(Effective from the year 2001-2002)
(Authority T-14018/9/2000-Codes)
Correction Slip No. 448 Dated: 25.10.2002
Page No. 227 (Reprint of Fourth Edition)
Major Head: -3602-Grants-in-aid to Union Territory Governments (1) (3)
Sub-major head: - 04-Grants for Centrally Sponsored Plan Schemes
Insert the following minor head : -
105-Grants from Central Road Fund
(Effective from the year 2002-2003)
(Authority T-14018/9/2000-Codes)

34
Correction Slip No. 449 Dated: 07.11.2002
Page No.343 (Reprint of Fourth Edition)
Major Head: -7002- Loans to Railways
(i)
Delete the following minor head appearing under this major head: -
201-Loans to Railways Revenue Reserve Fund
(ii)
Change the nomenclature of the minor head ‘203-Deferred dividend
liability in respect of the period prior to 1978-79 (1)’ with the
following: -
203-Deferred Dividend Liability
(Effective from the year 2002-2003)
(Authority: T-14018/13/99-Codes)
Correction Slip No. 450 Dated: 20.11.2002
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 "119-
National Calamity Contingency Fund" opened vide correction slip No. 413 dated
03.09.2001.
120-Guarantee Redemption Fund - Investment Account
(Effective from the year 2002-2003)
(Authority T-14018/14/2001-Codes)

35
Correction Slip No. 451 Dated: 02.12.2002
Page No. 24 (Reprint of Fourth Edition)
Major Head: - 0055-Police
Insert the following new minor head below the existing minor head "106-
Delhi Police".
120-Special Service Bureau
(Effective from 01.04.2002)
(Authority T-14018/7/2001-Codes)
Correction Slip No. 452 Dated: 02.12.2002
Page No. 237 (Reprint of Fourth Edition)
Major Head: - 4055-Capital Outlay on Police
Insert the following new minor head below the existing minor head "212-
Delhi Police".
213-Special Service Bureau
(Effective from 01.04.2002)
(Authority T-14018/7/2001-Codes)

36
Correction Slip No. 453 Dated: 27.12.2002
Page No. 62(Reprint of Fourth Edition)
Major Head: - 1001-Indian Railways-Miscellaneous Receipts
(i)
Sub-major head:-01 Commercial Lines
Delete the minor head “101-Special Surcharge on Passenger Fares (towards
accident compensation etc.) (5) and Footnote (5) thereunder.
(ii) Sub-major head:- 02 Strategic Lines
Delete the minor head “101-Special Surcharge on Passenger Fares (towards accident
compensation etc.) (5) and Footnote (5) thereunder.
(Effective from 01.04.2002)
(Authority T-14018/18/99-Codes)
Correction Slip No. 454 Dated: 27.12.2002
Page No. 186 (Reprint of Fourth Edition)
Major Head: - 3001-Indian Railways-Policy Formulation, Direction, Research
and Other Miscellaneous Organisation
Delete the minor head "104-Appropriation to Accident Compensation Safety
and Passengers Amenity Fund (5)" and Footnote (5) thereunder.
(Effective from 01.04.2002)
(Authority T-14018/18/99-Codes)

37
Correction Slip No. 455 Dated: 27.12.2002
Pages No. 187-190 (Reprint of Fourth Edition)
Major Head: - 3002-Indian Railways-Commercial Lines-Working Expenses
Sub-major Head: - 10 Miscellaneous-Working expenses
Delete the minor head "900-Deduct-payment from ACSPF for accident
compensation".
(Effective from 01.04.2002)
(Authority T-14018/18/99-Codes)
Correction Slip No. 456 Dated: 27.12.2002
Pages No. 191-194 (Reprint of Fourth Edition)
Major Head: - 3003-Indian Railways-Strategic Lines-Working Expenses
Sub-major Head: - 10 Miscellaneous-Working Expenses
Delete the minor head "901-Deduct-Payment from ACSPF for Accident
compensation".
(Effective from 01.04.2002)
(Authority T-14018/18/99-Codes)
Correction Slip No. 457 Dated: 27.12.2002
Pages No. 195 (Reprint of Fourth Edition)
Major Head: - 3005-Payments to General Revenues
Delete the minor head "903-Deduct-Amount met from Railway Revenue
Reserve Fund".
(Effective from 01.04.2002)
(Authority T-14018/18/99-Codes)

38
Correction Slip No. 458 Dated: 27.12.2002
Pages No. 196 (Reprint of Fourth Edition)
Major Head: - 3006-Appropriation from Railway Surplus
Delete the minor head "101-Appropriation to Railway Revenue Reserve
Fund".
(Effective from 01.04.2002)
(Authority T-14018/18/99-Codes)
Correction Slip No. 459 Dated: 27.12.2002
Page No.196 (Reprint of Fourth Edition)
Major Head: - 3007-Repayment of Loans taken from General Revenues
Delete the following minor heads below the Major Head: -
105-Repayment of loans-Railway Revenue Reserve Fund
106- Interest on Loans-Railway Revenue Reserve Fund
903-Deduct-Amount met from Railway Revenue Reserve Fund
(Effective from 01.04.2002)
(Authority T-14018/18/99-Codes)
Correction Slip No. 460 Dated: 27.12.2002
Page No.197 (Reprint of Fourth Edition)
Major Head: - 3025-Payment towards amortisations of over capitalisation
Delete the minor head "903-Deduct-Amount met from Railway Revenue
Reserve Fund".
(Effective from 01.04.2002)
(Authority T-14018/18/99-Codes)

39
Correction Slip No. 461 Dated: 27.12.2002
Page No.367 (Reprint of Fourth Edition)
Major Head: - 8116-Revenue Reserve Funds
Delete the minor head "101-Railway Revenue Reserve Fund (1)" and Footnote
(1) thereunder.
(Effective from 01.04.2002)
(Authority T-14018/18/99-Codes)
Correction Slip No. 462 Dated: 27.12.2002
Page No.370 (Reprint of Fourth Edition)
Major Head: - 8121-General and other Reserve Funds
Delete the following minor heads under the Major Head: -
105-Railway Accident Compensation Safety and Passenger Amenities Fund-
Commercial Lines
106-Railway Accident Compensation Safety and Passenger Amenities Fund-
Strategic Lines
(Effective from 01.04.2002)
(Authority T-14018/18/99-Codes)
Correction Slip No.463 Dated: 22.01.2003
Page No. 33 (Reprint of Fourth Edition)
Major Head: - 0076- Defence Services - Army
Delete the existing minor head '107-Research and Development
Organisations'.
(Effective from 01.04.2002)
(Authority T-14018/19/99-Codes)

40
Correction Slip No. 464 Dated: 22.01.2003
Page No. 121 (Reprint of Fourth Edition)
Major Head: - 2076-Defence Services - Army
Delete the existing minor head '108-Research and Development
Organisations'.
(Effective from 01.04.2002)
(Authority T-14018/19/99-Codes)
Correction Slip No. 465 Dated: 22.01.2003
Page No. (ii) of Table of Contents (Reprint of Fourth Edition)
Sector: -
B. Non-Tax Revenue
Sub Sector: - (c) Other Non-Tax Revenue
(i)
General Services
Insert the following new major head below the existing major head '0079-
Defence Services-Ordinance Factories':
0080- Defence Services-Research & Development
36-A
(Effective from 01.04.2002)
(Authority T-14018/19/99-Codes)
Correction Slip No. 466 Dated: 22.01.2003
Page No. 36-A (Reprint of Fourth Edition)
(New Head of Account)
The following new major head and minor heads thereunder may be opened:
Major Head
Minor Head
0080- Defence Services-Research & Development
800-Other Receipts
(Effective from 01.04.2002)
(Authority T-14018/19/99-Codes)

41
Correction Slip No. 467 Dated: 22.01.2003
Page No. (iv) of Table of Contents (Reprint of Fourth Edition)
Sector: -
A. General Services
Sub Sector: - (f) Defence Services
Insert the following new major head below the existing major head '2079-
Defence Services-Ordnance Factories':
2080- Defence Services-Research & Development
123-A
(Effective from 01.04.2002)
(Authority T-14018/19/99-Codes)
Correction Slip No. 468 Dated: 22.01.2003
Page No. 123-A (Reprint of Fourth Edition)
(New Head of Account)
Major Head
Minor Head
2080- Defence Services-Research &
Development
004-Research/Research
Development
101-Service Personnel
102-Civilians
105 -Transportation
110-Stores
111-Works
800-Other Expenditure
(Effective from 01.04.2002)
(Authority T-14018/19/99-Codes)

42
Correction Slip No. 469 Dated: 10.03.2003
Page No. 77 (Reprint of Fourth Edition)
Major Head: -1601-Grants-in-aid from Central Government
Sub-major head: - 03-Grants for Central Plan Schemes
Insert the following minor head below the existing minor head '104-Grants
under Proviso to Article 275 (1) of the Constitution’: -
106-Minor Ports-Development of Minor Ports
(Effective from the year 2002-2003)
(Authority T-14018/9/2000-Codes)
Correction Slip No. 470 Dated: 10.03.2003
Page No. 225 (Reprint of Fourth Edition)
Major Head: -3601-Grants-in-aid to State Governments (1) (3) (4)
Sub-major head: - 03-Grants for Central Plan Schemes (1)
Insert the following new minor head below the existing minor head "104-
Grants under Proviso to Article 275 (1) of the Constitution": -
106-Minor Ports-Development of Minor Ports
(Effective from the year 2002-2003)
(Authority T-14018/9/2000-Codes)

43
Correction Slip No. 471 Dated: 28.04.2003
Page No. 117 (Reprint of Fourth Edition)
Major Head: -2071 Pensions and other retirement Benefits (1)
Sub-major head: - 01 Civil
Insert the following new minor head below the existing minor head "115-leave
Encashment Benefits (12)”: -
116-Ex-gratia payments arising out of Special VRS to Central
Government Employees declared as surplus
(Effective from the year 2002-2003)
(Authority T-14018/6/2000-Codes)
Correction Slip No. 472 Dated: 05.05.2003
Page No.197 (Reprint of Fourth Edition)
Major Head: - 3025-Payment towards amortisations of over capitalisation
Delete this major head altogether along with the minor head "101-Payment
towards amortisation of over capitalisation".
(Effective from 01.04.2002)
(Authority T-14018/18/99-Codes)

44
Correction Slip No. 473 Dated: 05.05.2003
Page No. vi (Reprint of Fourth Edition)
Table of Contents
Sector C-Economic Services
Sub-sector (g) Transport
Delete the major head “3025-Payment towards amortisation of over
capitalisation".
(Effective from 01.04.2002)
(Authority T-14018/18/99-Codes)
Correction Slip No. 474 Dated: 22.05.2003
Page No. 196 (Reprint of Fourth Edition)
Major Head: - 3007 –Repayment of Loans taken from General Revenues
(i)
Change the nomenclature of the minor head ‘107-payment of deferred
dividend liability in respect of the period prior to 1978-79’ with the
following;-
107-Payment of Deferred Dividend Liability
(Effective from the year 01.04.2002)
(Authority T-14018/18/99-Codes)

45
Correction Slip No. 475 Dated: 22.05.2003
Page No. 122 (Reprint of Fourth Edition)
Major Head: - 2077 Defence Services - Navy
Insert the following new minor head below the existing minor head “105-
Transportation”: -
106-Repairs and Refits
(Effective from the year 2002-2003)
(Authority T-14018/19/99-Codes)
Correction Slip No. 476
Dated: 13.06.2003
Page No. (xi) of Table of Contents (Reprint of Fourth Edition)
Sector J. Reserve Funds
Sub-sector (a) Reserve Funds bearing Interest
Delete the following major head inserted vide correction slip No. 419
dated 07.02.2002.
8119-Railway Safety Fund
369 A
(Effective from 01.04.2001)
Authority: T-14018/18/99-Codes)

46
Correction Slip No. 477 Dated: 13.06.2003
Page No. 369 (A) (Reprint of Fourth Edition)
Delete the following major head/minor heads inserted vide correction
slip No. 418 dated 07.02.2002.
8119 Railway Safety Fund
101 Railway Safety Fund (Commercial)
102 Railway Safety fund (Strategic)
(Effective from 01.04.2001)
Authority: T-14018/18/99-Codes)
Correction Slip No. 478 Dated: 13.06.2003
Page No. (xi) of Table of Contents (Reprint of Fourth Edition)
Sector J. Reserve Funds
Sub-sector (b) Reserve Funds not bearing Interest
Insert the following major head and page number below the major
head “8230-Speical Railway Safety Fund” and Page No. 378-A inserted vide
correction slip No. 442 dated 29.08.2002.
8231 Railway Safety Fund
378-B
(Effective from 01.04.2001)
Authority: T-14018/18/99-Codes)

47
Correction Slip No. 479
Date: 13.06.2003
Page No. 378 (B) (Reprint of Fourth Edition)
(New Head of Account)
Insert the following new major head and minor heads thereunder: -
8231 Railway Safety Fund
101 Railway Safety Fund (Commercial)
102 Railway Safety fund (Strategic)
(Effective from 01.04.2001)
Authority: T-14018/18/99-Codes)
Correction Slip No. 480 Dated: 15.09.2003
Page No 283-284 (Reprint of Fourth Edition)
Major head: - 5002-Capital Outlay on Indian Railways-
Commercial Lines
Substitute this major head with the following: -
5002-Capital Outlay on
Indian Railways-
Commercial Lines
01-Capital bearing
Dividend Liability
101 Manufacturing Suspense
102 Rolling Stock
103 Track Renewals
104 Bridge Works
105 Taking over of Line Wires from
Department of Telecommunications
106 Electrification Projects
107 Other Electrical Works
108 Machinery and Plant
109 Workshops Including Production
Units
110 Staff Quarters
111 Amenities for Staff
112 Passenger Amenities
113 Other Railway User’s Amenities
114 Investment
in
Government
Commercial
Undertakings-Road
Services
115 Signalling and Telecommunication

48
Works
116 Other Specified Works
117 Computerisation
118 Railway Research
120 New Lines (construction)
121 Purchase of New Lines
122 Restoration of Dismantled Lines
123 Traffic Facilities-Yard Remodelling and
Others
124 Road Safety Works-Conversion of
Unmanned Level Crossing into
Manned Level Crossing
125 Road Safety Works-Conversion
of Level Crossing into Road over
Bridges/ Road under Bridge
134 Gauge Conversion
135 Doubling
190 Investment
in
Government
Commercial Undertakings-Other
Public Sector Undertakings
700 Miscellaneous Advances
799 Stores Suspense
901 Deduct-Credit including Receipt on
Capital Account
902 Deduct-Amount met from Railway
Depreciation Reserve Fund
903 Deduct-Amount met from Railway
Development Fund
905 Deduct-Amount met from Railway
Pension Fund
906 Deduct- Amount transferred to
major head “3004 - Open Line
Works” (Revenue Works) from
which the expenditure is met
907 Deduct-Amount met from Railway
Capital Fund
908 Deduct-Amount met from Railway
Safety Fund
909 Deduct-Amount met from Special
Railway Safety Fund
02-Capital Free of Dividend Liability
119 Metro Transport Project
80-General
797 Transfer to Major Head 8230-
Special Railway Safety Fund
(This takes effect from 1-10-2001)
(Authority: T-14018/18/99-Codes)

49
Correction Slip No. 481 Dated: 15.09.2003
Page No 285-286 (Reprint of Fourth Edition)
Major head: - 5003-Capital Outlay on Indian Railways-Strategic
Lines
Substitute this major head with the following: -
5003-Capital Outlay on
Indian Railways-
Strategic Lines
01-Capital bearing
Dividend Liability
101 Manufacturing Suspense
102 Rolling Stock
103 Track Renewals
104 Bridge Works
105 Taking over of line wires from
Department of Telecommunications
106 Electrification Projects
107 Other Electrical Works
108 Machinery and Plant
109 Workshops Including Production
Units
110 Staff Quarters
111 Amenities for Staff
112 Passenger Amenities
113 Other Railway User’s Amenities
115 Signalling and Telecommunication
Works
116 Other Specified Works
117 Computerisation
118 Railway Research
120 New Lines (Construction)
121 Purchase of New Lines
122 Restoration of Dismantled Lines
126 Traffic Facilities-Yard Remodelling and
Others
127 Road Safety Works-Conversion of
Unmanned Level Crossing into
Manned Level Crossings
128 Road Safety Works-Conversion
of Level Crossing into Road over
Bridges/ Road under Bridge
134 Gauge Conversion
135 Doubling
700 Miscellaneous Advances
799 Stores Suspense
901 Deduct-Credit including Receipt on
Capital Account

50
902 Deduct-Amount met from Railway
Depreciation Reserve Fund
903 Deduct-Amount met from Railway
Development Fund
905 Deduct-Amount met from Railway
Pension Fund
906 Deduct- Amount transferred to
major head “3004 - Open Line
Works” (Revenue Works) from
which the expenditure is met
907 Deduct-Amount met from Railway
Capital Fund
908 Deduct-Amount met from Railway
Safety Fund
909 Deduct-Amount met from Special
Railway Safety Fund
80-General
797 Transfer to Major Head 8230-
Special Railway Safety Fund
(This takes effect from 1-10-2001)
(Authority: T-14018/18/99-Codes)
Correction Slip No. 482
Dated: 16.09.2003
Page No. iii of Table of Contents (Reprint of Fourth Edition)
SECTION: RECEIPT HEADS (REVENUE ACCOUNT)
SECTOR: C-Grants-In-Aid and Contributions
Major Head: -1603- States’ Share of Union Excise Duties
Delete the existing major head “1603-States’ Share of Union Excise Duties”.
(Effective from 01.04.2000)
(Authority: T-14018/3/99-Codes)

51
Correction Slip No. 483
Dated: 19.09.2003
Page No. 11 (Reprint of Fourth Edition)
Major Head: - 0037-Customs (1)
Insert the following minor heads below the minor head “106-Receipts of
advance payments from assessees”: -
(i)
107-Anti Dumping Duty
(ii)
108-Safeguard Duty
(Effective from 2001-2002)
(Authority: T-14018/3/2000-Codes)
Correction Slip No. 484 Dated: 19.09.2003
Page No. 207 (Reprint of Fourth Edition)
Major Head: - 3201- Postal Services
Sub-Major Head: 07 Pension
Insert the following new minor head below the existing minor head “108-
Leave Encashment Benefits (8)”: -
109-Ex-gratia payments arising out of Special Voluntary Retirement Scheme to
employees declared surplus
(Effective from the year 2003-2004)
(Authority T-14018/6/2000-Codes)

52
Correction Slip No. 485
Dated: 10.10.2003
Page No 243 (Reprint of Fourth Edition)
Major head: - 4076-Capital Outlay on Defence Services
Sub-Major Head: - 05-Research & Development Organisation
Insert the following new minor head above the existing minor head ‘111-
Works’: -
052-Machinery and Equipment
(Effective from 01.04.2004)
(Authority: T-14018/19/99-Codes)
Correction Slip No. 486 Date: 14.11.2003
Page No. 57 (Reprint of Fourth Edition)
Major Head: 0802-Petroleum
(i)
Insert the following new minor head below the existing minor head “101-Cess
on indigenous crude oil” : -
102-Profit Petroleum (2)
(ii)
Change the nomenclature of the existing minor head “103-Petroleum
Concession Fees and Royalties” with the following: -
103-Royalties (3)
(iii) Insert the following new minor heads below the existing minor head “105-
Contribution towards redemption/servicing of Petroleum Bonds: -
106-Licence Fee and Mining Lease Rent (4)
107-Production Level Payment (5)
108-Commercial Discovery Bonus (5)
(iv)
Insert the following Notes below the existing Note (1): -
(2)
Sub-head Receipt on account of Government share of Profit
Petroleum on production under Production Sharing Contracts

53
from discovered fields and exploration block may be opened under
this head.
(3)
Sub-head Receipt from joint venture companies under Petroleum
Act on production of oil may be opened under this minor head.
(4)
Sub-heads (i) Receipt from Licence fee on oil fields, and (ii)
Receipts from Mining Lease Rent on oil fields taken on lease from
the Government for exploration of oil may be opened under this
minor head.
(5)
Sub head Receipt from Production Sharing Contracts under Coal
Bed Methane Policy may be opened under these minor heads.
(Effective from 2002-2003)
(Authority: T-14018/4/2000-Codes)
Correction Slip No. 487
Date: 22.01.2004
Page No. 102 (Reprint of Fourth Edition)
Major Head: 2049 Interest Payments
Sub-major Head: 03 Interest on Small Savings
Provident Funds etc. (6)
Insert the following minor heads below the existing minor head “111-Interest
on Other Deposits and Accounts”: -
115-Interest on Other Savings Deposits
116-Interest on Other Savings Certificates
(Effective from 01-04-2000)
(Authority: T-14018/14/99-Codes)

54
Correction Slip No. 488
Date: 22.01.2004
Page No. 358 (Reprint of Fourth Edition)
Major Head: 8001-Savings Deposits
(i)
Change the nomenclature of the existing major head “8001-Savings Deposits”
with the following: -
8001-National Savings Deposits
(ii)
Delete the existing minor head “102-State Savings Bank Deposits (1)
(iii) Change the nomenclature of the existing minor head “103-Fixed and Time
Deposits (1)” with the following: -
103-National Savings Fixed and Time Deposits (1)
(Effective from 01-04-2000)
(Authority: T-14018/14/99-Codes)
Correction Slip No. 489
Date:22.01.2004
Page No. 358 (Reprint of Fourth Edition
Major Head: 8002-Savings Certificates
(iv)
Change the nomenclature of the existing major head “8002-Savings
Certificates” with the following: -
8002-National Savings Certificates
(v)
Delete the following minor heads below this major head: -
(a)
102-State Savings Certificates
(b)
103-Treasury Savings Deposit Certificates(1)
(c)
105-Savings Certificate-Bank series (1)
(Effective from 01-04-2000)
(Authority: T-14018/14/99-Codes)

55
Correction Slip No.490
Date:22.01.2004
Page No. xi of Table of Contents (Reprint of Fourth Edition)
PUBLIC ACCOUNT
I. Small Savings, Provident Funds etc.
(a) National Small Savings Fund
(i)
Change the nomenclature of the major heads “8001. Savings Deposits” and
“8002. Savings Certificates” with the following: -
8001. National Savings Deposits
8002. National Savings Certificates
(ii)
Insert the Sub-sector “(d) Other Savings Schemes” below the Sub-sector “(c)
Other Accounts” with the following: -
(d) Other Savings Schemes
8031-Other Savings Deposits
365-A
8032-Other Savings Certificates
365-B
(Effective from 01-04-2000)
(Authority: T-14018/14/99-Codes)
Correction Slip No.491
Date: 22.01.2004
Page No. 365-A (Reprint of Fourth Edition)
(New Head of Account)
The following new major head and minor head thereunder may be opened: -
Major Head: 8031-Other Savings Deposits
Minor Head: 102-State Savings Bank Deposits (1)
Note:
(1)
Under this minor head separate sub-head may be opened for recording each
type of deposit notified from time to time such as One year, Three year and
Five year time Deposits, 5 Years, 10 Years, 15 Years Cumulative Time
Deposit Accounts, Treasury Savings Bank Deposits, Treasury Fixed Time
Deposits, etc.
(Effective from 01-04-2000)
(Authority: T-14018/14/99-Codes)

56
Correction Slip No. 492 Date: 22.01.2004
Page No. 365-B (Reprint of Fourth Edition)
(New Head of Account)
The following new major head and minor heads thereunder may be opened: -
Major Head: 8032-Other Savings Certificates
Minor Heads: 102-State Savings Certificates
103-Treasury Savings Deposit Certificates (1)
105-Savings Certificate – Bank Series (1)
Note:
(2)
Separate sub-heads may be opened for each type of savings certificates, such
as Cash Certificates, Savings Certificates of different denominations etc.
(Effective from 01-04-2000)
(Authority: T-14018/14/99-Codes)
Corr ction Slip No. 493 Dated: 03.02.2004
Page No. 48 (Reprint of Fourth Edition)
Major Head:- 0407 Plantations
Sub-major Head: - 60 Others
Insert the following new minor head below the existing minor head ‘829-Arecaunut’:
830-Tobacco
(Effective from 2003-2004)
(Authority T-14018/14/2000-Codes)

57
Correction Slip No. 494 Dated: 03.02.2004
Page No. 159 (Reprint of Fourth Edition)
Major Head:- 2407 Plantations
Sub-major Head: - 60 Others
Insert the following new minor head below the existing minor head ‘829-Arecanut’: -
830-Tobacco
(Effective from 2003-2004)
(Authority T-14018/14/2000-Codes)
Correction Slip No.495
Dated: 03.02.2004
Page No. 370 (Reprint of Fourth Edition)
Major Head: 8121-General and Other Reserve Funds
Insert the following new minor head below the existing minor head ‘122-
Calamity Relief Fund’ opened vide correction slip No. 400 dated
10.05.2001: -
124-Price Stabilization Fund
(Effective from 2003-2004)
Authority: T-14018/14/2000-Codes)
Correction Slip No. 496 Dated: 24.02.2004
Page No. 90 (Reprint of Fourth Edition)
Major Head: - 2020-Collection of Taxes on Income and Expenditure (1)
Insert the following new minor head below the existing minor head “109-
Authority for Advance Rulings”: -
110-Service charges on refunds through Electronic Clearing Service
(Effective from the year 2003-2004)
(Authority T-14018/6/2000-Codes)

58
Correction Slip No. 497 Dated: 08.03.2004
Page No. 33 (Reprint of Fourth Edition)
Major Head: - 0076- Defence Services - Army
Insert the following new minor head below the existing minor head ‘105-
Military Farms (3)’: -
107-Contribution for Ex-Servicemen Contributory Health Scheme
(Effective from 2004-2005)
(Authority T-14018/19/99-Codes)
Correction Slip No. 498 Dated: 08.03.2004
Page No. 121 (Reprint of Fourth Edition)
(f) Defence Services
Major Head: - 2076- Defence Services - Army
Insert the following new minor head below the existing minor head ‘106-
Military Farms’: -
107-Ex-Sservicemen Contributory Health Scheme
(Effective from 2004-2005)
(Authority T-14018/19/99-Codes)

59
Correction Slip No. 499 Dated: 08.03.2004
Page No. 243 (Reprint of Fourth Edition)
Major Head: 4076-Capital Outlay on Defence Services
Sub-major Head: 01 Army
Insert the following new minor head below the existing minor head ‘106-
Procurement of Rolling Stock ’: -
107-Ex-Servicemen Contributory Health Scheme
(Effective from 2004-2005)
(Authority T-14018/19/99-Codes)
Correction Slip No. 500 Dated: 20.04.2004
Pages No. 81-82 (Reprint of Fourth Edition)
Major Head: - 1606-Aid Material and Equipment (1)
Insert the following new minor heads below the minor head “249-Assistance
from Department for International Development (DFID), U.K.” opened vide
Correction Slip No. 401 dated 21.05.2001: -
250-Assistance from Global Drug Facility (GDF)
251-Assistance from Global Fund to Fight AIDS, Tuberculosis & Malaria
(GFATM)
(Effective from the year 2003-2004)
(Authority T-14018/9/2000-Codes)

60
Correction Slip No. 501 Dated: 20.04.2004
Pages No. 230-232 (Reprint of Fourth Edition)
Major Head: - 3606-Aid Materials and Equipments (1)
Insert the following new minor heads below the minor head “249-Assistance
from Department for International Development (DFID), U.K.” opened vide
Correction Slip No. 402 dated 21.05.2001: -
250-Assistance from Global Drug Facility (GDF)
251-Assistance from Global Fund to Fight AIDS, Tuberculosis & Malaria
(GFATM)
(Effective from the year 2003-2004)
(Authority T-14018/9/2000-Codes)
Correction Slip No. 502 Dated: 27.04.2004
Page No. 77 (Reprint of Fourth Edition)
C-Grants-in-Aid And Contributions
Major Head: -1601-Grants-in-aid from Central Government
Sub-major head: - 02-Grants for States/Union Territory Plan Schemes
Insert the following minor head below the existing minor head '104-Grants
under Proviso to Article 275 (1) of the Constitution’: -
105-Grants from Central Road Fund
(Effective from the year 2000-2001)
(Authority T-14018/9/2000-Codes)

61
Correction Slip No. 503 Dated: 27.04.2004
Page No. 227 (Reprint of Fourth Edition)
Major Head: -3602-Grants-in-aid to Union Territory Governments (1) (3)
Sub-major head: - 02-Grants for Union Territory Plan Schemes
Insert the following new minor head after the existing minor head “103-Grants
against External Assistance received in kind”: -
105-Grants from Central Road Fund
(Effective from the year 2000-2001)
(Authority T-14018/9/2000-Codes)
Correction Slip No. 504 Dated: 11.05.2004
Page No. 11-12 (Reprint of Fourth Edition)
Major Head: 0037-Customs (1)
The following new minor head may be inserted after the minor head “108-
Safeguard Duty” opened vide correction slip No. 483 dated 19.09.2003: -
109-Additional Duty of Customs on Tea and Tea Waste
(Effective from the year 2003-2004)
(Authority T-14018/3/2000-Codes)

62
Correction Slip No. 505 Dated: 11.05.2004
Page No. 13 (Reprint of Fourth Edition)
Major Head: 0038-Union Excise Duties (1)
Sub-major head:03-Non Shareable Duties
(i) The following new minor head may be openedunder this head after the
minor head “109-Special Additional Duty of Excise on Moter Spirit” opened vide
correction slip No. 434 dated 15.07.2002: -
110-Additional Duty of Excise on Tea and Tea Waste (10)
(iii) Insert footnote (10) after the footnote (9) inserted vide correction slip No.416
dated 18.12.2001:-
“Rebate of whole of additional Excise duty paid on Tea on its exportation to
any Country expect Nepal and Bhutan will appear as distinct Sub-Head”
(Effective from the year 2003-2004)
(Authority T-14018/3/2000-Codes)
Correction Slip No. 506 Dated:13.05.2004
Page No. 53-A (Reprint of Fourth Edition)
(New Head of Account)
The following new major head, sub-major heads and minor heads thereunder
may be opened: -
Major Head Sub-major Head
Minor Heads
0700-Major
Irrigation
Each Commercial Project
will be a sub-major head
101-Sale of water for irrigation purposes
102-Sale of water for domestic purposes
103-Sale of water for other purposes
104-Sale proceeds from canal plantations
105-Navigation receipts
106-Water Power
107-Workshop receipts

63
108-Indirect Receipts (1)
109-Owner rate
110-Other items
800-Other Receipts (2)
Each
Non-commercial
Project will be a sub-major
head
101-Sale of water for irrigation purposes
102-Sale of water for domestic purposes
103-Sale of water for other purposes
104-Sale proceeds from canal plantations
105-Navigation receipts
106-Water Power
107-Workshop receipts
108-Indirect Receipts (1)
109-Owner rate
110-Other items
800-Other Receipts (2)
80-General
800-Other Receipts
Notes:
(1)
This will include portions of Land revenue due to irrigation works,
betterment levy and irrigation cess.
(2)
This will include receipts on account of rent of buildings, furniture etc.,
and fines for infringement of canal Rules.
(Effective from the 1-4-2004)
(Authority: - T-14018/29/95-Codes)
Correction Slip No. 507 Dated: 13.05.2004
Page No. 54 (Reprint of Fourth Edition)
Major Head: - 0701-Major and Medium Irrigation
Substitute the existing major head and sub-major / minor heads
thereunder with the following: -
Major Head
Sub-major Head
Minor Heads
0701-Medium
Irrigation
Each Commercial
Project will be a
sub-major head
101-Sale of water for irrigation purposes
102-Sale of water for domestic purposes
103-Sale of water for other purposes
104-Sale proceeds from canal plantations
105-Navigation receipts
106-Water Power
107-Workshop receipts

64
108-Indirect Receipts (1)
109-Owner rate
110-Other items
800-Other Receipts (2)
Each
Non-
commercial
Project will be a
sub-major head
101-Sale of water for irrigation purposes
102-Sale of water for domestic purposes
103-Sale of water for other purposes
104-Sale proceeds from canal plantations
105-Navigation receipts
106-Water Power
107-Workshop receipts
108-Indirect Receipts (1)
109-Owner rate
110-Other items
800-Other Receipts (2)
80-General
800-Other Receipts
Notes:
(1)
This will include portions of Land revenue due to irrigation works,
betterment levy and irrigation cess.
(2)
This will include receipts on account of rent of buildings, furniture etc.,
and fines for infringement of canal Rules.
(Effective from the 1-4-2004)
(Authority: - T-14018/29/95-Codes)
Correction Slip No. 508 Dated: 13.05.2004
Page No.169-A (Reprint of Fourth Edition)
(New Head of Account)
The following new major head, sub-major heads and minor heads thereunder
may be opened: -
Major Head: -2700-Major Irrigation
(New major head)
Sub-major Head: - Each Commercial Project will be a sub-major head

65
Minor Heads: - 001-Direction and Administration
052-Machinery and Equipment
101-Maintenance and Repairs (1)
799-Suspense
800-Other Expenditure (2)
Sub-major Head: - Each Non-Commercial Project will be a sub-major head
Minor Heads: - 001-Direction and Administration
052-Machinery and Equipment
101-Maintenance and Repairs (1)
799-Suspense
800-Other Expenditure (2)
Sub-major Head: -80-General (3)
Minor Heads: -001-Direction and Administration (4)
002-Data Collection
003-Training
004-Research
005-Survey
006-Consultancy
052-Machinery and Equipment
190-Assistance to Public Sector and Other Undertakings
799-Suspense
800-Other Expenditure
901-Deduct-Amount recovered from other Governments and agencies for
common works

66
Notes:
1.This minor head will be sub-divided into the following sub-heads: -
(i)
Work Charged Establishment
(ii)
Other Maintenance Expenditure
2. This minor head will include interest on capital and expenditure on extension
and improvements
3. Three sub-heads may be opened under the minor head ‘Direction and
Administration’ below the sub-major head 80-General’, to record the following
expenditure: -
(i)
Expenditure on common establishment not pertaining exclusively to
any of the sub-major heads under this major head or the corresponding
Capital major head.
(ii) Expenditure on common establishments not related to any particular
project opened as minor head under various sub-major heads.
(iii) Expenditure on general planning and research connected with
Irrigation, Navigation, Embankment and Drainage works.
4. This will include Regional Co-ordination.
(Effective from the 1-4-2004)
(Authority: - T-14018/29/95-Codes)
Correction Slip No. 509 Dated: 13.05.2004
Page No.170-171 (Reprint of Fourth Edition)
Substitute this major head with the following: -
Major Head: -2701-Medium Irrigation
Sub-major Head: - Each Commercial Project will be a sub-major head
Minor Heads: - 001-Direction and Administration
052-Machinery and Equipment
101-Maintenance and Repairs (1)
799-Suspense
800-Other Expenditure (2)

67
Sub-major Head: - Each Non-Commercial Project will be a sub-major head
Minor Heads: - 001-Direction and Administration
052-Machinery and Equipment
101-Maintenance and Repairs (1)
799-Suspense
800-Other Expenditure (2)
Sub-major Head: -80-General (3)
Minor Heads: -001-Direction and Administration (4)
002-Data Collection
003-Training
004-Research
005-Survey
006-Consultancy
052-Machinery and Equipment
190-Assistance to Public Sector and Other Undertakings
799-Suspense
800-Other Expenditure
901-Deduct-Amount recovered from other Governments and agencies for
common works
Notes:
1.This minor head will be sub-divided into the following sub-heads: -
(iii) Work Charged Establishment
(iv)
Other Maintenance Expenditure

68
2. This minor head will include interest on capital and expenditure on extension
and improvements.
3. Three sub-heads may be opened under the minor head ‘Direction and
Administration’ below the sub-major head 80-General’, to record the
following expenditure: -
(i)
Expenditure on common establishment not pertaining exclusively
to any of the sub-major heads under this major head or the
corresponding Capital major head.
(ii) Expenditure on common establishments not related to any particular
project opened as minor head under various sub-major heads.
(iii) Expenditure on general planning and research connected with
Irrigation, Navigation, Embankment and Drainage works.
4. This will include Regional Co-ordination.
(Effective from the 1-4-2004)
(Authority: - T-14018/29/95-Codes)
Correction Slip No. 510 Dated13.05.2004
Page No.172 (Reprint of Fourth Edition)
Major Head: - 2702-Minor Irrigation
(i) Insert the following sub-major heads and minor heads thereunder after the existing
sub-major head 02 Ground Water:-
Sub-major Head:- 03 Maintenance
101 Water Tanks (2)
102 Lift Irrigation Schemes (2)
103 Tube wells (2)
(ii) Add the following Note (2) under this major head:
(2) This minor head may be divided into the following sub-heads:
(a) Work Charged Establishment
(b) Other maintenance expenditure
(iii) Delete the minor head ‘101 Water Tanks’ and ‘102 Lift Irrigation Schemes’
below the sub-major head ‘01 Surface Water’ and minor head ‘103 Tube wells’ below
the sub-major head ‘02 Ground Water’ under this major head.
(Authority: - T-14018/29/95-Codes)
(Effective from 01.04.2004)

69
Correction Slip No. 511 Dated: 13.05.2004
Page No. 265-A (Reprint of Fourth Edition)
(New Head of Account)
The following new major head, sub-major heads and minor heads thereunder
may be opened: -
Major Head
Sub-major Head
Minor Heads
4700-Capital Outlay on
Major Irrigation (1)
Each Commercial
Project will be a
sub-major head (3)
001-Direction and Administration
052-Machinery and Equipment
799-Suspense
800-Other Expenditure (2)
Each
Non-
commercial Project
will be a sub-major
head (3)
001-Direction and Administration
052-Machinery and Equipment
799-Suspense
800-Other Expenditure (2)
80-General
001-Direction and Administration
002-Data Collection
003-Training
004-Research
005-Survey and Investigation
052-Machinery and Equipment
190-Investments in Public Sector
and Other Undertakings
799-Suspense
800-Other Expenditure (2)
Notes: -
(1)
See Note (3) under the major head “2700-Major Irrigation”.
(2)
See Note (2) under the major head “2700-Major Irrigation”.
(3)(a) For ‘Irrigation Projects’ the sub-heads will be ‘Reservoirs’, ‘Dam and
Appurtenant Works’, ‘Spill Way’, ‘Barrage’, ‘Weir’, Buildings’, ‘Canals’,
‘Branches’, ‘Distributaries’, ‘Water Courses’. In addition, sub heads with
nomenclature “Advances to other Governments and agencies for common
works” and “Deduct-Advances recovered from other Governments and

70
agencies for common works”, may be opened wherever necessary.
(b) For ‘Navigation Schemes’, the sub heads will be ‘Interconnecting channels’,
‘Locks’, ‘Quays’, ‘Wharfs and jetties’, ‘Dredging’ and ‘Buildings’.
(Effective from the 1-4-2004)
(Authority: - T-14018/29/95-Codes)
Correction Slip No. 512 Dated: 13.05.2004
Page No. 266 (Reprint of Fourth Edition)
Major Head: - 4701-Capital Outlay on Medium Irrigation
Substitute the existing major head and sub-major / minor heads thereunder with the
following:-
Major Head
Sub-major Head
Minor Heads
4701-Capital
Outlay on Medium
Irrigation (1)
Each Commercial Project will
be a sub-major head (3)
001-Direction and Administration
052-Machinery and Equipment
799-Suspense
800-Other Expenditure (2)
Each Non-commercial Project
will be a sub-major head (3)
001-Direction and Administration
052-Machinery and Equipment
799-Suspense
800-Other Expenditure (2)
80-General
001-Direction and Administration
002-Data Collection
003-Training
004-Research
005-Survey and Investigation
052-Machinery and Equipment
190-Investments in Public Sector
and Other Undertakings
799-Suspense
800-Other Expenditure (2)

71
Notes: -
(1)
See Note (3) under the major head “2701-Medium Irrigation”.
(2)
See Note (2) under the major head “2701-Medium Irrigation”.
(3)(a) For ‘Irrigation Projects’ the sub-heads will be ‘Reservoirs’, ‘Dam and
Appurtenant Works’, ‘Spill Way’, ‘Barrage’, ‘Weir’, Buildings’, ‘Canals’,
‘Branches’, ‘Distributaries’, ‘Water Courses’. In addition, sub heads with
nomenclature “Advances to other Governments and agencies for common
works” and “Deduct-Advances recovered from other Governments and
agencies for common works”, may be opened wherever necessary.
(b) For ‘Navigation Schemes’, the sub heads will be ‘Interconnecting channels’,
‘Locks’, ‘Quays’, ‘Wharfs and jetties’, ‘Dredging’ and ‘Buildings’.
(Effective from the 1-4-2004)
(Authority: - T-14018/29/95-Codes)
Correction Slip No. 513 Dated: 13.05.2004
Page No. 332-A (Reprint of Fourth Edition)
(New Head of Account)
The following new major head, sub-major heads and minor heads thereunder
may be opened: -
Major Head
Sub-major Head
Minor Heads
6700-Loans
for
Major Irrigation
Each Commercial
Project will be a sub-
major head
Each
Non-
commercial Project
will be a sub-major
head
60-Others
190-Loans to Public Sector and
Other Undertakings
800-Other Loans
(Effective from the 1-4-2004)
(Authority: - T-14018/29/95-Codes)

72
Correction Slip No. 514 Dated: 13.05.2004
Page No. 332 (Reprint of Fourth Edition)
Major Head: - 6701- Loans for Major and Medium Irrigation
Substitute the existing major head and sub-major head / minor heads thereunder
with the following: -
Major Head
Sub-major Head
Minor Heads
6701-Loans
for
Medium Irrigation
Each Commercial
Project will be a sub-
major head
Each
Non-
commercial Project
will be a sub-major
head
60-Others
190-Loans to Public Sector and
Other Undertakings
800-Other Loans
(Effective from the 1-4-2004)
(Authority: - T-14018/29/95-Codes)

73
Correction Slip: 515
Dated: 13.05.2004
Pages No. (ii), (v), (viii) and (x) of Table of Contents (Reprint of Fourth Edition)
I. Sector: -B. Non-Tax Revenue
Sub-sector: - (c) Other Non-Tax Revenue
(iii) Economic Services
(i)
Substitute the nomenclature of the existing major head “0701-Major
and Medium Irrigation” with the following :-
0701- Medium Irrigation
54
(ii)
Insert the following new major head before the above major head
i. e.“0701- Medium Irrigation”: -
0700- Major Irrigation
53-A
II. Sector: - C. Economic Services
Sub-sector: - (d) Irrigation and Flood Control
(ii) Substitute the nomenclature of the existing major head “2701-Major and
Medium Irrigation” with the following :-
2701- Medium Irrigation
170
(ii) Insert the following new major head before the above major head i. e.“2701-
Medium Irrigation”: -
2700- Major Irrigation
169-A
III. Sector: - C. Capital Account of Economic Services
Sub-sector: - (d) Capital Account of Irrigation and Flood Control
(i) Substitute the nomenclature of the existing major head “4701-Capital Outlay
on Major and Medium Irrigation” with the following: -
4701- Capital Outlay on Medium Irrigation
266

74
(ii) Insert the following new major head before the above major head i. e.“4701-
Capital Outlay on Medium Irrigation”: -
4700- Capital Outlay on Major Irrigation
265-A
IV. Sector: -F. Loans and Advances
(i) Substitute the nomenclature of the existing major head “6701-Loans for
Major and Medium Irrigation” with the following: -
6701-Loans for Medium Irrigation
332
(ii) Insert the following new major head before the above major head i. e.“6701-
Loans for Medium Irrigation”: -
6700- Loans for Major Irrigation
332-A
(Effective from the 1-4-2004)
(Authority: - T-14018/29/95-Codes)
Correction Slip No. 516 Dated: 17.05.2004
Pages No. 79-80 (Reprint of Fourth Edition)
Major Head: - 1605-External Grant Assistance (1)
Insert the following new minor heads below the existing minor head “248-
Assistance from International Development Research Centre”: -
250-Assistance from Global Drug Facility (GDF)
251-Assistance from Global Fund to Fight AIDS, Tuberculosis & Malaria
(GFATM)
(Effective from the year 2003-2004)
(Authority T-14018/9/2000-Codes)

75
Correction Slip No. 517 Dated: 15.07.2004
Page No. 224 (Reprint of Fourth Edition)
Major Head: 3475-Other General Economic Services
Insert the following new minor head below the existing minor head “111-
Exchange Loss under Resurgent India Bonds”: -
112-Exchange Loss under India Millenium Deposits
(Effective from the year 2003-2004)
(Authority T-14018/9/2000-Codes)
Correction Slip No. 518 Dated: 15.07.2004
Page No. 304 (Reprint of Fourth Edition)
Major Head: 6001-Internal Debt of Central Government
Insert the following new minor heads below the existing minor head “122-
Special Central Government Securities issued against net collections of Small
Savings from 1-4-99”: -
123-Special Securities issued to Reserve Bank of India for Maintenance of Value
Account in respect of Resurgent India Bonds.
124-Special Securities issued to Reserve Bank of India for Maintenance of Value
Account in respect of India Millenium Deposits.
(Effective from the year 2003-2004)
(Authority T-14018/9/2000-Codes)
Correction Slip No. 519 Dated: 20.07.2004
Pages No. 187-190 (Reprint of Fourth Edition)
Major Head: - 3002-Indian Railways-Commercial Lines-Working Expenses
(i)
Sub-major Head: - 04-Repairs and Maintenance of Carriage and Wagons

76
Change the nomenclature of the existing minor head “132- Electric Multiple
Unit Coaches” with the following: -
132-Electrical Multiple Unit/Mainline Electrical Multiple Unit Services
(ii) Sub-major Head: -06-Operating Expenses Rolling Stock and Equipment
Change the nomenclature of the existing minor head “137-EMU
Coaches” with the following: -
137- Electrical Multiple Unit/Mainline Electrical Multiple Unit Services
(iii) Sub-major Head: 11-Provident Fund, Pension and Other Retirement
Benefits
Delete the minor head “901 Deduct-Amount met from Railway Pension Fund”.
(Effective from the year 2003-2004)
(Authority T-14018/18/2001-Codes)
Correction Slip No. 520 Dated: 20.07.2004
Pages No. 191-194 (Reprint of Fourth Edition)
Major Head: - 3003-Indian Railways-Strategic Lines-Working Expenses
(i)
Sub-major Head: - 04-Repairs and Maintenance of Carriages and
Wagons
Change the nomenclature of the existing minor head “132- Electric Multiple
unit coaches” with the following: -
132-Electrical Multiple Unit/Mainline Electrical Multiple Units Services
(ii) Sub-major Head: -06-Operation Expenses Rolling stock and Equipment
Change the nomenclature of the existing minor head “137-EMU
Coaches” with the following: -
137- Electrical Multiple Unit/Mainline Electrical Multiple Units Services

77
(iv)
Sub-major Head: 11-Provident Fund, Pension and Other Retirement
benefits
Delete the minor head “901 Deduct-Amount met from Railway Pension Fund”.
(Effective from the year 2003-2004)
(Authority T-14018/18/2001-Codes)
Correction Slip No. 521 Date: 26.08.2004
Page No. 69-70 (Reprint of Fourth Edition)
Major Head: 1201 Postal Receipts
Minor Head: 800 Other Receipts (1) (5) (10)
Insert the following new footnote below the existing Note (9): -
(10) See Note (1) below the major/minor head “8781-Money Orders/103-
Western Union Money Transfer.
(Effective from 1-4-2001)
(Authority: T-14018/22/2000-Codes)
Correction Slip No. 522
Date: 26.08.2004
Page No. 418 (Reprint of Fourth Edition)
Major Head: 8781-Money Orders
Insert the following new minor head below the minor head “102-Foreign Money
Orders”: -
103-Western Union Money Transfer (1)

78
Note:
(1) If any settlement payment does not reach the settlement account within three
business days after the schedule date, the Department of Posts, India shall have the
right to demand interest on delayed remittance from Western Union in accordance
with the provisions contained in Paragraph 6.8 of the Agreement between Department
of Posts, India and Western Union. The interest so received shall be classified under
sub-head to be opened by the Department of Posts below major/minor head “1201-
Postal Receipts/800-Other Receipts (1) (5)(10)”.
(Effective from 1-4-2001)
(Authority: T-14018/22/2000-Codes)
Correction Slip No. 523 Dated: 16.09.2004
Page No. 73 (Reprint of Fourth Edition)
Major Head: -1275 Other Communication Services
Insert the following minor head below the existing minor head '104-
Telecommunications License Fee (1)’: -
105-Universal Access Levy
(Effective from the year 01.04.2002)
(Authority T-14018/15/99-Codes)
Correction Slip No. 524 Dated: 16.09.2004
Page No. 213 (Reprint of Fourth Edition)
Major Head: -3275 Other Communication Services
Insert the following minor head below the existing minor head '102-
Monitoring Services’: -
103-Compensation to Service provider for Universal Service Obligation
(Effective from the year 01.04.2002)
(Authority T-14018/15/99-Codes)

79
Correction Slip No.525
Date:16.09.2004
Page No. 379 (Reprint of Fourth Edition)
Major Head: 8235-General and other Reserve Funds
Insert the following new minor head below the minor head “117-Guarantee
Redemption Fund”: -
118-Universal Service Obligation Fund
(Effective from the year 01.04.2002)
(Authority: T-14018/15/99-Codes)
Correction Slip No. 526
Date: 27.09.2004
Page No. 100-104 (Reprint of Fourth Edition)
Major Head: 2049 Interest Payments
Sub-major Head: 03 Interest on Small Savings
Provident Funds etc. (6)
(i)
Substitute the minor heads “115-Interest on Other Savings Deposits” and
“116-Interest on Other Savings Certificates” (opened vide correction slip No.
487 dated 22.01.2004) with the following: -
115-Interest on Other Savings Deposits (12)
116-Interest on Other Savings Certificates (12)
(ii)
Insert the following footnote (12) after the existing Note (11) under this major
head:-
(12) The minor heads “115-Interest on Other Savings Deposits” and
“116-Interest on Other Savings Certificates” are meant for
transactions relating to State Governments.
(Effective from 01-04-2000)
Authority: T-14018/14/99-Codes)

80
Correction Slip No.527
Date: 27.09.2004
Page No. 365-A (Reprint of Fourth Edition)
Major Head: 8031-Other Savings Deposits
Add the following words after the word “etc.” appearing in line 4 of the Note
(1) below this major head (opened vide correction slip No. 491 dated 22.01.2004): -
run by the State Governments.
(Effective from 01-04-2000)
(Authority: T-14018/14/99-Codes)
Correction Slip No. 528 Date: 27.09.2004
Page No. 365-B (Reprint of Fourth Edition)
Major Head: 8032-Other Savings Certificates
Add the following words after the word “etc.” appearing in line 2 of the Note
(1) below this major head (opened vide correction slip No. 492 dated 22.01.2004): -
run by the State Governments.
(Effective from 01-04-2000)
Authority: T-14018/14/99-Codes)
Correction Slip No. 529 Dated : 07.12.2004
Page No. 377-378 (Reprint of Fourth Edition)
Major Head: - 8229 Development and Welfare Funds
Insert the following minor head below the existing minor head ‘125-Central
Resource Pool for Development of North Eastern Region’: -
126 Development Fund for Tea Sector
(Effective from 2003-2004)
(Authority T-14018/3/2000-Codes)

81
Correction Slip No.530 Dated: 07.12.2004
Pages No. 1 (Reprint of Fourth Edition)
Major Head: - 0020-Corporation Tax
Insert the following minor head below the existing minor head “500-Receipts
Awaiting Transfer To Other Minor Heads (5)”: -
504-Education Cess
(Effective from the year 2004-2005)
(Authority T-14018/3/2000-Codes)
Correction Slip No.531 Dated: 07.12.2004
Pages No. 3 (Reprint of Fourth Edition)
Major Head: - 0021-Taxes on Income Other than Corporation Tax
Insert the following new minor head below the existing minor head “500-
Receipts Awaiting Transfer To Other Minor Heads etc. (7)”: -
504-Education Cess
(Effective from the year 2004-2005)
(Authority T-14018/3/2000-Codes)

82
Correction Slip No. 532 Dated: 07.12.2004
Page No. 11 (Reprint of Fourth Edition)
Major Head: 0037-Customs (1)
The following new minor head may be inserted after the minor head “109-
Additional Duty of Customs on Tea and Tea Waste” opened vide correction slip No.
504 dated 11.05.2004: -
504-Education Cess
(Effective from the year 2004-2005)
(Authority T-14018/3/2000-Codes)
Correction Slip No. 533 Dated: 07.12.2004
Page No. 13 (Reprint of Fourth Edition)
Major Head: 0038-Union Excise Duties (1)
Sub-major head: 03-Non-Shareable Duties
(i)
The following new minor head may be opened under this head after the minor
head “110-Additional Duty of Excise on Tea and Tea Waste (10)” opened vide
correction slip No. 505 dated 11.05.2004: -
504-Education Cess
(Effective from the year 2004-2005)
(Authority T-14018/3/2000-Codes)

83
Correction Slip No. 534 Dated: 07.12.2004
Page No. 17 (Reprint of Fourth Edition)
Major Head: 0044-Service Tax
Insert the following new minor head below the existing note “Minor Heads for
each service tax may be opened as necessary (1)” under this major head: -
504-Education Cess
(Effective from the year 2004-2005)
(Authority T-14018/3/2000-Codes)
Correction Slip No.535 Dated 30.12.2004
Page No.136-137 (Reprint of Fourth Edition)
Major Head: - 2216-Housing (1)
(i)
Insert the following sub-major heads and minor heads thereunder after the
existing sub-major head “04-Bombay Building Repairs and Reconstructions
Scheme (4)” below this major head: -
Sub-major Head
Minor Head
05 General Pool Accommodation
001 Direction and Administration
052 Machinery and Equipment
053 Maintenance and Repairs (5)
799 Suspense
800 Other expenditure (6)
06 Police Housing
001 Direction and Administration
052 Machinery and Equipment
053 Maintenance and Repairs (5)
799 Suspense
800 Other expenditure (6)
07 Other Housing

84
001 Direction and Administration
052 Machinery and Equipment
053 Maintenance and Repairs (5)
799 Suspense
800 Other expenditure (6)
(i)
Add the following Note (5) and (6) after the footnote (4) under this major
head:-
(5) This minor head may be divided into the following sub-heads: -
(a) Work Charged Establishment
(b) Other maintenance expenditure
(6) This minor head will have the following sub-heads: -
(a) Construction
(b) Furnishing
(c) Lease Charges
(d) Estate Management
(ii)
Delete the sub-major head “01-Government Residential Buildings” and all the
minor heads thereunder along with Note (2) below this major head.
(Effective from the 2005-2006)
(Authority: - T-14018/29/95-Codes)
Correction Slip No. 536 Dated: 30.12.2004
Page No. 110 (Reprint of Fourth Edition)
Major Head: 2059-Public Works (1)
Notes 1 (c) :
In line six insert the following after the word ‘Public Works Department’
“except the works relating to Archaeological Survey of India”.
(Effective from the year 2003-2004)
(Authority T-14018/10/99-Codes)

85
Correction Slip No. 537 Dated: 30.12.2004
Page No. 244 (Reprint of Fourth Edition)
Major Head: - 4202-Capital Outlay on Education, Sports, Art and Culture
Sub-major head: 04-Art and Culture
Insert the following new minor head below the minor head “106-Museums (1)
”: -
107-Archaeological Survey of India
(Effective from 2003-2004)
(Authority T-14018/10/99-Codes)
Correction Slip No.538 Dated: 30.12.2004
Page No. 307-308 (Reprint of Fourth Edition)
Major Head: - 6002 External Debt (1)
(i)
Insert the following new minor heads below the existing minor head ‘299-
Loans for Construction/acquisition of buildings by Indian Missions abroad': -
503-Debt awaiting adjustment to loans from IDA (2)
504-Debt awaiting adjustment to loans from IBRD (2)
505-Debt awaiting adjustment to loans from ADB (2)
(ii) Insert the following footnote (2) below the existing Note (1): -
(2)
These minor heads will record initial advance disbursement and
subsequent replenishment by Controller of Aid, Accounts and Audit
(CAA&A) pending transfer to existing functional minor head under the
major head ‘6002-External Debt (1):-
(a) 213-Loans from International Development Association
(b) 216-Loans from International Bank for Reconstruction and
Development
(c) 250-Loans from Asian Development Bank
(Effective from 01-04-2003)
(Authority T-14018/13/99-Codes)

86
Correction Slip No. 539 Dated: 30.12.2004
Page No. 215 (Reprint of Fourth Edition)
Major Head: 3425-Other Scientific Research
Insert the following new sub-major head and minor head thereunder below the
existing sub-major head “01-Survey of India”: -
Sub-major Head
Minor Head
02-Pharmaceutical Research
101-Assistance to Pharmaceutical Research
(Effective from 2003-2004)
Authority: T-14018/14/2001-Codes)
Correction Slip No. 540 Dated: 30.12.2004
Page No. 348 (Reprint of Fourth Edition)
Major Head: - 7425-Loans for Other Scientific Research
Insert the following new minor head under this major head”: -
101-Loans to Scientific bodies for pharmaceutical research
(Effective from the 2003-2004)
(Authority: - T-14018/14/2001-Codes)
Correction Slip No.541
Date: 30.12.2004
Page No. 370 (Reprint of Fourth Edition)
Major Head: 8121-General and Other Reserve Funds
Insert the following new minor head under the existing minor head “124-Price
Stabilization Fund” opened vide correction slip No. 495 dated
03.02.2004: -
125-Pharamaceutical Research and Development Support Fund
(Effective from 2003-2004)
Authority: T-14018/14/2001-Codes)

87
Correction Slip No. 542 Dated:20.01.2005
Page No. 21-22 (Reprint of Fourth Edition)
Major Head: 0049-Interest Receipts
Sub-Major Head: 03-Other Interest receipts of Central Government (2) (6)
(i)
Insert the following new minor head below the existing minor head “111-
Interest from Advances to Foreign Governments”: -
112-Interest/Premium arising out of Market Stabilization Scheme (10)
(ii)
Insert the following Note (10) after the existing footnote (9) below this
major head: -
(10) This minor head will be divided into the following sub-heads: -
(a) Interest
(b) Premium
(Effective from 2004-2005)
(Authority T-14018/15/2004-Codes)
Correction Slip No. 543 Dated:20.01.2005
Page No. 100-104 (Reprint of Fourth Edition)
Major Head: 2049-Interest Payments
Sub-Major Head: 01-Interest on Internal Debt
(i)
Insert the following new minor head below the existing minor head “123-
Interest on Special Securities issued to National Small Savings Fund of the
Central Government by State Government”: -
124-Interest/Discount paid on Market Stabilization Scheme Deposit of money in
the bank (13)
(ii)
Insert the following new Note (13) after the existing footnote (12) opened
vide correction slip No. 526 dated 27.09.2004 under this major head:-

88
(13) This minor head will be divided into the following sub-heads: -
(a) Interest
(b) Discount allowed
(Effective from 2004-2005)
(Authority T-14018/15/2004-Codes)
Correction Slip No. 544 Dated: 20.01.2005
Page No. 304 (Reprint of Fourth Edition)
Major Head: 6001-Internal Debt of Central Government
Insert the following new minor head below the existing minor head “124-
Special Securities issued to Reserve Bank of India for Maintenance of Value Account
in respect of India Millenium Deposits” opened vide correction slip No. 518 dated
15.07.2004: -
126-Market Stabilization Bill/Bonds (Face Value)
(Effective from the year 2004-2005)
(Authority T-14018/15/2004-Codes)
Correction Slip No. 545 Dated: 20.01.2005
Page No. 414 (Reprint of Fourth Edition)
Major Head: 8675 Deposits with Reserve Bank
(i)
Insert the following minor head below the existing
Minor Head ‘106-States (1) (3)’: -
107-Central-Civil-Market Stabilization Scheme (4)
(ii)
Insert the following Note (4) after the existing footnote (3) under this major
head:-
(4) This minor head will be divided into the following sub-heads: -
(a) Dated Securities
(b) Treasury Bills
(Effective from 2004-2005)
(Authority T-14018/15/2004-Codes)

89
Correction Slip No. 546 Dated: 20.01.2005
Page No. 430 (Reprint of Fourth Edition)
Major Head: 8999 Cash Balance (1)
(iii) Insert the following minor head below the existing
Minor Head ‘105-Remittances in Transit-Foreign’: -
106- Market Stabilization Scheme (2)
(iv)
Insert the following Note (2) after the existing footnote (1) under this major
head:-
(2) This minor head will be divided into the following sub-heads: -
(c) Dated Securities
(d) Treasury Bills
(Effective from 2004-2005)
(Authority T-14018/15/2004-Codes)
Correction Slip No. 547 Dated 25.02.2005
Page No. 283 (Reprint of Fourth Edition)
Major Head: - 5002-Capital Outlay on Indian Railways-Commercial Lines
Sub-major Head: 02-Capital Free of Dividend Liability
Insert the following new minor head below the existing minor head '119-
Metro Transport Project’ opened vide correction slip No. 480 dated 15.09.2003: -
120-New Lines (Construction)
(Effective from 2004-2005)
(Authority T-14018/18/2001-Codes)

90
Correction Slip No. 548 Dated: 01.03.2005
Page No.124-126 (Reprint of Fourth Edition)
Major Head: - 2202-General Education
Sub-major Head: 03-University and Higher Education
Insert the following minor head below the minor head “112-Institute of higher
learning (7)”: -
113- Interest subsidy on Education Loan to bright & needy students
(Effective from the year 2004-05)
(Authority: T-14018/6/2004-Codes)
Correction Slip No. 549 Date: 11.04.2005
Page No. 100 (Reprint of Fourth Edition)
Major Head: 2049-Interest Payments
Sub-major Head: 01-Interest on Internal Debt.
Insert the following new minor head below the existing minor head “123-
Interest on Special Securities issued to National Small Savings Fund of the Central
Government by State Government”: -
125-Interest on Special Central Government Securities, issued to NSSF
against reinvestment of sums received on redemption of Special
Central/State Government Securities
(Effective from 2003-2004)
Authority: T-14018/14/99-Codes)

91
Correction Slip No. 550 Date: 11.04.2005
Page No. 304 (Reprint of Fourth Edition)
Major Head: 6001-Internal Debt of Central Government
Insert the following new minor head below the existing minor head “124-
Special Securities issued to Reserve Bank of India for Maintenance of Value Account
in respect of India Millenium Deposits” opened vide correction slip No. 518 dated
15.07.2004: -
125-Special Central Government Securities, issued to NSSF against
reinvestment of sums received on redemption of Special Central/State
Government Securities
(Effective from 2003-2004)
Authority: T-14018/14/99-Codes)
Correction Slip No.551 Date: 11.04.2005
Page No. 359 (Reprint of Fourth Edition)
Major Head: 8007-Investments of National Small Savings Fund
Insert the following new minor head below the existing minor head “103-
Investment in Special State Government Securities (1)”: -
104-Investment of sums, received in NSSF on redemption of Special
Central/State Government Securities, in Special Central Government
Securities
(Effective from 2003-2004)
Authority: T-14018/14/99-Codes)

92
Correction Slip No. 552
Date: 11.04.2005
Page No. 360 (Reprint of Fourth Edition)
Major Head: 8008-Income and Expenditure of National Small Savings Fund
Sub-major Head: 01-Income from Investments of Small Savings Collections
Insert the following new minor head below the existing minor head “103-
Interest on Investment in Special State Government Securities (1)”: -
104-Interest on Investment in Special Central Government Securities
issued against reinvestment of sums received in NSSF on redemption
of special securities
(Effective from 2003-2004)
Authority: T-14018/14/99-Codes)
Correction Slip No. 553 Dated: 15.04.2005
Page No. 100-104 (Reprint of Fourth Edition)
Major Head: 2049-Interest Payments
Sub-Major Head: 03-Interest on Small Savings Provident Funds etc. (6)
Insert the following new minor head below the existing minor head “116-
Interest on Other Savings Certificates” opened vide correction slip No. 487 dated
22.01.2004: -
117-Interest on Defined Contribution Pension Scheme (14)
Add the following footnote (14) after the footnote (13) inserted vide
Correction Slip No. 543 dated 20.01.2005:
(14) This minor head shall account for interest on Defined Pension
Contribution Scheme for Government employees of Civil Ministries,
Department of Posts, Railways and Telecommunication
(Effective from 01.01.2004)
(Authority T-14018/31/2004-Codes)

93
Correction Slip No. 554 Dated: 15.04.2005
Page No. 117 (Reprint of Fourth Edition)
Major Head: 2071-Pensions and other Retirement Benefits (1)
Sub-Major Head: 01-Civil
Insert the following new minor head below the existing minor head “116-Ex-
gratia payments arising out of special VRS to Central Government employees
declared as surplus” opened vide correction slip No. 471 dated 28.04.2003: -
(i)
117-Government Contribution for Defined Contribution Pension Scheme (13)
(ii)
Add the following note (13) after the footnote (12) under this Major Head
(13) This Minor Head shall record the Government Contribution for
Defined Contribution Pension Scheme of all civil ministries and
Department of Telecommunication.
(Effective from 01.01.2004)
(Authority T-14018/31/2004-Codes)
Correction Slip No. 555 Dated: 15.04.2005
Page No. 207 (Reprint of Fourth Edition)
Major Head: 3201-Postal Services
Sub-Major Head: 07-Pension
Insert the following new minor head below the existing minor head “109-Ex-
gratia payments arising out of Special Voluntary Retirement Scheme to employees
declared surplus” opened vide correction slip No. 484 dated 19.09.2003”: -
110-Government Contribution for Defined Contribution Pension Scheme
(Effective from 01.01.2004)
(Authority T-14018/31/2004-Codes)

94
Correction Slip No. 556 Dated: 15.04.2005
Page No. 382 (Reprint of Fourth Edition)
Major Head: 8342 Other Deposits
Insert the following new minor head below the existing minor head “116-
Deposits of State Bank of India under NRI Bonds Scheme”: -
117-Defined Contribution Pension Scheme for Government Employees
(Effective from 01.01.2004)
(Authority T-14018/31/2004-Codes)
Correction Slip No. 557 Dated: 03.05.2005
Page No 343 (Reprint of Fourth Edition)
Major Head: -
6885 - Other Loans to Industries and Minerals
Sub-major Head: - 01 - Loans to Industrial Financial Institutions
Insert the following new minor head
101-Loans to Stressed Asset Stabilisation Fund of
Industrial Development Bank of India.
(Effective from the 2004-2005)
(Authority: - T-14018/14/99-Codes)
Correction Slip No. 558 Dated: 03.05.2005
Page No 364 (Reprint of Fourth Edition)
Major Head: - 8012 - Special Deposits and Accounts
Insert the following new minor head below the existing minor head 125 –
Petroleum Bonds (1)
126 - Special Securities issued to Stressed Assets Stabilisation
Fund in consideration of stressed assets of IDBI.
(Effective from the 2004-2005)
(Authority: - T-14018/14/99-Codes)

95
Correction Slip No. 559 Dated: 11.05.2005
Page No. 187-190 (Reprint of Fourth Edition)
Major Head: 3002-Indian Railways-Commercial Lines-Working Expenses
Insert the following new Sub Major/Minor head below the existing Sub Major
Head “13 Suspense”: -
Sub-Major Head: 14 – Government Contribution for Defined
Contribution Pension Scheme
Minor Head: 101 - Government Contribution for Defined Contribution
Pension Scheme
(Effective from 01.01.2004)
(Authority T-14018/31/2004-Codes)
Correction Slip No. 560 Dated: 11.05.2005
Page No. 191-194 (Reprint of Fourth Edition)
Major Head: 3003-Indian Railways-Strategic Lines-Working Expenses
Insert the following new Sub Major/Minor head below the existing Sub Major
Head “13 Suspense”: -
Sub-Major Head: 14 - Government Contribution for Defined
Contribution Pension Scheme
Minor Head: 101 - Government Contribution for Defined Contribution
Pension Scheme
(Effective from 01.01.2004)
(Authority T-14018/31/2004-Codes)

96
Correction Slip No. 561 Dated: 11.05.2005
Pages No. 1-2 (Reprint of Fourth Edition)
Major Head: - 0020-Corporation Tax
(1) Minor Head: 101-Income Tax on Companies (1)
(a)
“Delete the existing footnote (1) (iv).’
(b) Substitute the existing footnote (1) (xviii) with the following: -
“Deductions under Section 195 of the Income Tax Act, 1961 from Non Resident
Individuals/Foreign Companies.”
(c)
Insert the following Sub Heads after the existing footnote 1 (xxiii) Deduct
Refunds :
(xxiv) Collection at Source under Section 206 – C of Income Tax Act, 1961
from Liquor for Human Consumption and Tendu Leaves.
(xxv) Collection at Source under Section 206 – C of Income Tax Act, 1961
from Timber obtained under Forest Lease.
(xxvi) Collection at Source under Section 206 – C of Income Tax Act, 1961
from Timber obtained by any Mode other than a Forest Lease.
(xxvii) Collection at Source under Section 206 – C of Income Tax Act, 1961
from any other Forest Product (not being Timber Leaves).
(xxviii)Collection at Source under Section 206 – C of Income Tax Act, 1961
from Scrap.
(2)
Minor Head: 104-Penalties (6)
Delete the existing footnote (6).
(Effective from the year 2004-2005)
(Authority T-14018/3/2000-Codes)
Correction Slip No.562 Dated: 11.05.2005
Pages 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)
(a) Delete the existing footnote (2) (iv), (xxiii), (xxiv) and (xxv).
(b) Substitute the existing footnote (2) (xxii) with the following: -
“Deductions under Section 195 of the Income Tax Act, 1961 from Non
Resident Individuals/Foreign Companies.”
(b) Insert the following Sub Heads after the existing footnote 2 (xxix) Deduct –
Refunds:-

97
(xxx) Collection at Source under Section 206 – C of Income Tax Act, 1961
from Liquor for Human Consumption and Tendu Leaves.
(xxxi) Collection at Source under Section 206 – C of Income Tax Act,
1961 from Timber obtained under Forest Lease.
(xxxii) Collection at Source under Section 206 – C of Income Tax Act, 1961
from Timber obtained by any Mode other than a Forest Lease.
(xxxiii)Collection at Source under Section 206 – C of Income Tax Act, 1961
from any other Forest Product (not being Timber Leaves).
(xxxiv) Collection at Source under Section 206 – C of Income Tax Act, 1961
from Scrap.
(2) Minor Head: 105-Penalties (8)
Delete the existing footnote (8).
(Effective from the year 2004-2005)
(Authority T-14018/3/2000-Codes)
Correction Slip No.563 Dated: 11.05.2005
Pages No. 9 (Reprint of Fourth Edition)
Major Head: - 0031-Estate Duty
Substitute the existing major head along with sub-major/minor heads/notes
thereunder with the following: -
Major Head/Sub-major Heads
Minor Heads
0031-Estate Duty
101-Ordinary Collections
500-Receipts Awaiting Transfer
To Other Minor
Heads (1)
800-Other Receipts
901-Share of net proceeds
assigned to States (2)
Notes:
(1)
See Note 5 below the major head “0020-Corporation Tax”.
(2)
The minor head will figure as a minus entry in the Central Govt.
Accounts and as a plus entry in the States Accounts.
(Effective from the year 2004-2005)
(Authority T-14018/3/2000-Codes)

98
Correction Slip No.564 Dated: 11.05.2005
Pages No. 9 (Reprint of Fourth Edition)
Major Head: - 0032-Taxes on Wealth
Substitute the existing major head along with sub-major/minor heads/notes
thereunder with the following: -
Major Head/Sub-major Heads
Minor Heads
0032-Taxes on Wealth
101-Ordinary Collections
500-Receipts Awaiting Transfer
To
Other Minor Heads (1)
800-Other Receipts
901-Share of net proceeds
assigned to States (2)
Notes:
(3)
See Note (5) below the major head “0020-Corporation Tax”.
(4)
The minor head will figure as a minus entry in the Central Govt.
Accounts and as a plus entry in the States Accounts.
(Effective from the year 2004-2005)
(Authority T-14018/3/2000-Codes)
Correction Slip No. 565 Dated: 03.06.2005
Page No. 21-22 (Reprint of Fourth Edition)
Major Head: 0049-Interest Receipts
Sub-Major Head: 03-Other Interest receipts of Central Government (2) (6)
(i)
Delete following Minor Head and footnote as inserted vide correction slip no.
542 dated 20.01.2005 below the existing minor head “111 – Interest from Advances
to Foreign Governments” and below footnote (9) respectively: -
Minor Head: 112 - Interest/Premium arising out of Market Stabilization
Scheme (10)
Footnote : (10) This minor head will be divided into the following sub-
heads:-
(a) Interest
(b) Premium

99
(ii) Insert the following new minor heads below the existing Minor Head ‘111
– Interest from Advances to Foreign Governments”: -
112 Interest arising out of Market Stabilization Scheme
113 - Premium arising out of Market Stabilization Scheme
(Effective from 2004-2005)
(Authority T-14018/15/2004-Codes)
Correction Slip No. 566 Dated: 03.06.2005
Page No. 100-104 (Reprint of Fourth Edition)
Major Head: 2049-Interest Payments
Sub-Major Head: 01-Interest on Internal Debt
(i)
Delete following Minor Head and footnote as inserted vide correction slip no.
543 dated 20.01.2005 below the existing minor head “123 – Interest on
Special Securities issued to National Small Savings Fund of the Central
Government by State Government” and below footnote (12) respectively: -
Minor Head: 124 – Interest/Discount paid on Market Stabilization
Scheme Deposit of money in the bank (13)
Footnote: (13) This minor head will be divided into the following sub-
heads:-
(a) Interest
(b) Discount allowed
(ii)
Insert the following new Minor Heads below the existing Minor Head 123 –
Interest on Special Securities issued to National Small Savings Fund of the
Central Government by State Government” :
124 - Interest paid on Market Stabilization Scheme Deposit of money in
the bank:
125 - Discount allowed on Market Stabilization Scheme Deposit of money
in the bank
(Effective from 2004-2005)
(Authority T-14018/15/2004-Codes)

100
Correction Slip No. 567 Date: 04.06.2005
Page No.: 397 (Reprint of Fourth Edition)
Major Head: 8658 - Suspense Accounts (1)
Insert the following new Minor Head below existing Minor Head 136 –
Customs Receipts awaiting transfer to the Receipt Head
138 – Other Nominated Banks (Private Sector Banks) Suspense
(Authority: T-14018/15/99-Codes)
Correction Slip No. 568
Date: 04.06.2005
Page No.: 404 (Reprint of Fourth Edition)
Major Head: 8659 - Suspense Accounts (Defence) (1)
Insert the following new Minor Head below the existing Minor Head 125 –
Adjustment in Debt Settlement with Pakistan.
138 – Other Nominated Banks (Private Sector Banks) Suspense
(Authority: T-14018/15/99-Codes)
Correction Slip No. 569
Date: 04.06.2005
Page No.: 406 (Reprint of Fourth Edition)
Major Head: 8660 - Suspense Accounts (Railways) (1)
Insert the following new Minor Head below the existing Minor Head 132 –
Transactions with Bangladesh.
138 – Other Nominated Banks (Private Sector Banks) Suspense
(Authority: T-14018/15/99-Codes)
Correction Slip No. 570 Date: 04.06.2005
Page No.: 407 (Reprint of Fourth Edition)
Major Head: 8661 - Suspense Accounts (Postal) (1)
Insert the following new Minor Head below the existing Minor Head 137 –
CAO Telecom Suspense.
138 – Other Nominated Banks (Private Sector Banks) Suspense
(Authority: T-14018/15/99-Codes)

101
Correction Slip No. 571 Date: 04.06.2005
Page No.: 408 (Reprint of Fourth Edition)
Major Head: 8662 - Suspense Accounts (Telecommunication) (1)
Insert the following new Minor Head below the existing Minor Head 137 –
Postal Account Suspense.
138 – Other Nominated Banks (Private Sector Banks) Suspense
(Authority: T-14018/15/99-Codes)
Correction Slip No. 572 Dated: 17.06.2005
Pages No. (i) (Reprint of Fourth Edition)
TABLE OF CONTENTS
SECTION: RECEIPT HEADS (REVENUE ACCOUNTS)
Sector: A. Tax Revenue
Substitute the Sub-Sector: (b) Taxes on Property and Capital Transactions with “(b)
Taxes on Property, Capital and Other Transactions”
Insert the following new major head below the existing major head “0033-Gift
Tax”: -
0034. Securities Transaction Tax
Page 10
(Effective from 01.10.2004)
(Authority T-14018/3/2000-Codes)
Correction Slip No. 573 Dated: 17.06.2005
Pages No. 10 (Reprint of Fourth Edition)
(New Major Head)
The following new major head along with minor heads thereunder may be
opened: -
Major Head: - 0034-Securities Transaction Tax

102
Minor Heads 101-Collection under Securities Transaction Tax (1)
102-Penalty
103-Interest
901-Share of net proceeds assigned to States (2)
Notes:
(1) This minor head will have the following sub-heads: -
(a) Tax Collection
(b) Deduct – Refunds
(2) This minor head will figure as a “minus-entry” in the Central accounts and as
“plus- entry in the State accounts.
(Effective from 01.10.2004)
(Authority T-14018/3/2000-Codes)
Correction Slip No. 574 Dated : 24.08.2005
Corrigendum to Correction Slip No. 565 and 566 dated 03.06.2005
Correction Slip No. 565 dated 03.06.2005
Page No.21-22 (Reprint of Fourth Edition)
Para (ii)
Read Minor Head Code 112 as 114 relating to minor head “Interest arising out of
Market Stabilization Scheme”
Correction Slip No. 566 dated 03.06.2005
Page No.100 - 104 (Reprint of Fourth Edition)
Para (ii)
Read Minor Head Codes 124 and 125 as 126 and 127 relating to minor heads
“Interest paid on Market Stabilization Scheme Deposit of money in the bank”
and “Discount allowed on Market Stabilization scheme Deposit of money in the
bank” respectively.
(Effective from 2004 - 2005)
(Authority T-14018/15/2004-Codes)

103
Correction Slip No. 575 Dated: 24.10.2005
Page No. 18 (Reprint of Fourth Edition)
Major Head: - 0045 - Other Taxes and Duties on Commodities and Services
Insert the following new minor head below the existing minor head ‘117 –
Receipts under Research and Development Cess Act, 1986’: -
118 – Cable Tax
(Effective from 2004 - 2005)
(Authority T – 14018/3/2005-Codes)
Correction Slip No. 576 Dated: 18.01.2006
Page No. 370 (Reprint of Fourth Edition)
Major Head: - 8121 - General and other Reserve Funds
Insert the following new Minor Head of account below the existing Minor
Head “117 – Employees Welfare Fund (Andhra Pradesh State)”: -
118 – National Fund for Control of Drug Abuse
(Effective from the year 2005-06)
(Authority T – 14018/14/2005-Codes)
Correction Slip No. 577 Dated:27.01.2006
Page No. 28 (Reprint of Fourth Edition)
Major Head: - 0070 - Other Administrative Services
Sub Major Head: - 60 – Other Services
Insert the following new Minor Head of account below the existing Minor
Head “117 – Visa Fees”: -
118 – Receipts under Right to Information Act, 2005
(Effective from the year 2005-06)
(Authority T – 14018/3/2005-Codes)

104
Correction Slip No 578 Dated:27.03.2006
Page No. 225 (Reprint of Fourth Edition)
D. Grants-In-Aid and Contributions
Major Head: - 3601 - Grants-in-aid to State Governments (1) (3) (4)
Sub-Major Head: 01 – Non-Plan Grants
Insert the following new Minor Head of account below the existing Minor Head “105
– Grants from Central Road Fund”: -
107 – Compensation to meet revenue loss on introduction of VAT
(Effective from the year 2005-06)
(Authority T – 14018/9/2000-Codes)
Correction Slip No579 Dated:27.03.2006
Page No. 227 (Reprint of Fourth Edition)
Major Head: - 3602 - Grants-in-aid to Union Territory Governments (1) (3)
Sub-Major Head: 01 – Non-Plan Grants
Insert the following new Minor Head of account below the existing Minor Head “105
– Grants from Central Road Fund”: -
107 – Compensation to meet revenue loss on introduction of VAT
(Effective from the year 2005-06)
(Authority T – 14018/9/2000-Codes)

105
Correction Slip No. 580 Dated: 03.04.2006
Page No. 117 (Reprint of Fourth Edition)
Major Head: - 2071 - Pensions and Other Retirement Benefits (1)
Sub-Major Head: 01 Civil
Insert the following new minor head below the existing minor head ‘117 –
Government Contribution for Defined Contribution Pension Scheme (13)’ opened
vide correction slip No. 554 dated 15.04.2005: -
118 – Medical Treatment of CGHS Pensioners
(Effective from 2005-06)
(Authority:- T – 14018/6/2004-Codes)
Correction Slip No581 Dated: 01.05.2006
Page No. 21 (Reprint of Fourth Edition)
Major Head: -
0049 - Interest Receipts
Sub Major Head: - 01 – Interest from State Governments
Insert the following new minor head below the existing minor head ‘108 –
Interest on 1984 – 89 State Plan Loans consolidated in term of
recommendations of the 9th Finance Commission’: -
109 – Interest on State Plan Loans consolidated in terms of
recommendations of the 12th Finance Commission’
(Effective from 2005 - 2006)
(Authority T – 14018/13/2005-Codes)

106
Correction Slip No. 582 Dated: 01.05.2006
Page No. 351 (Reprint of Fourth Edition)
Major Head: - 7601 - loans and Advances to State Governments
Sub-Major Head: 02 – Loans for State Plan Schemes
Insert the following new Minor Head of account below the existing Minor Head ‘104
– 1984 – 89 State Plan Loans consolidated in term of recommendations of the 9th
Finance Commission’: -
105 – State Plan Loans consolidated in terms of recommendations of the
12th Finance Commission’
(Effective from the year 2005-06)
(Authority T – 14018/13/2005-Codes)
Correction Slip No. 583 Dated: 02.05.2006
Page No. 124 (Reprint of Fourth Edition)
B. Social Services
(a) Education, Sports, Art and Culture
Major Head: - 2202 - General Education (1)
Sub-Major Head: 01 – Elementary Education (10) (1)
Insert the following new Minor Heads below the existing Minor Head – 110 -
Examinations:
Minor Head: 111 – Sarva Shiksha Abhiyan
112 – National Programme of Nutritional Support to Primary
Education
(Effective from 2006-07)
(Authority T – 14018/6/2004-Codes)

107
Correction Slip No. 584 Dated: 02.05.2006
Page No. 377(Reprint of Fourth Edition)
Major Head: - 8229 - Development and Welfare Funds
Insert the following new Minor Head below the existing Minor Head 126 –
Development Fund for Tea Sector” (inserted vide correction slip No. 529 dated
07.12.2004):
Minor Head: 127 - Prarambhik Shiksha Kosh
(Effective from 2006-07)
(Authority T – 14018/6/2004-Codes)
Correction Slip No. 585 Dated: 02.05.2006
Page No. 358 (Reprint of Fourth Edition)
Major Head: 8001 - National Savings Deposits
(i)
Change the nomenclature of existing minor head “101 – Post Office
Savings Bank Deposits” with the following:-
101 – Post Office Savings Account, 1981
(ii)
Change the nomenclature of the existing minor head “105 – Post Office
Recurring deposits” with the following:-
105 – Post Office Recurring deposit, 1981
(iii) Delete the Minor Head “103 – National Savings Fixed and Time
Deposits (1)” and Minor Head “104 – Cumulative Time Deposits (1)”
(iv)
Delete footnote (1)
(v)
Open following new Minor Heads: -
106 – Post Office Time Deposits (1 year), 1981.
107 – Post Office Time Deposits (2 year), 1981.
108 – Post Office Time Deposits (3 year), 1981.
109 – Post Office Time Deposits (5 year), 1981.
110 – Post Office Monthly Income Account, 1987.
111 – Senior Citizen Savings Scheme, 2004.
112 – Discontinued National Savings Deposit Schemes.
(Effective from 2004-05)
(Authority T – 14018/14/2004-Codes)

108
Correction Slip No. 586 Dated: 02.05.2006
Page No. 360 (Reprint of Fourth Edition)
Major Head: 8008 - Income and Expenditure of National Small Savings Fund
Sub-Major Head: 02 – Interest Payments to Subscribers
(vi)
Change the nomenclature of existing minor head ‘101 – Interest on
Savings Deposits’ with the following: -
101 – Interest on National Savings Deposits
(vii) Change the nomenclature of existing Minor Head ‘102 – Interest on
Savings Certificates’ with the following: -
102 – Interest on National Savings Certificates
(viii) Insert the following new Sub Major/Minor Head after the existing Sub
Major Head 03 – Management Cost:
Sub Major Head:
04 – Other Income of NSSF
Minor Head:
800 – Other Receipts
(Effective from 2004-05)
(Authority T – 14018/14/2004-Codes)
Correction Slip No. 587 Dated: 06.06.2006
Page No. 179 (Reprint of Fourth Edition)
Major Head: - 2820 - Energy Co-ordination and Development
Delete the Major Head 2820 - Energy Co-ordination and Development
(Effective from 2004-05)
(Authority T – 14018/29/2000-Codes)

109
Correction Slip No. 588 Dated: 06.06.2006
Page No. V of Table of Contents (Reprint of Fourth Edition)
Sector C – Economic services
Sub Sector (e) Energy
Delete the Major Head 2820 - Energy Co-ordination and Development
(Effective from 2004 - 2005)
(Authority T – 14018/29/2000-Codes)
Correction Slip No. 589 Dated: 15.06.2006
Page No. 177 (Reprint of Fourth Edition)
Major Head: - 2802 - Petroleum
Sub-Major Head: 80 – General
Insert the following new Minor Head below the existing Minor Head – 101
Payment to Oil Companies in settlement of their claims under administered pricing:
Minor Head 102 – Subsidy to Oil Marketing Companies
(Effective from 2005-06)
(Authority T – 14018/7/2001-Codes)
Correction Slip NO. 590 Dated: 04.07.2006
Page No. 13 (Reprint of Fourth Edition)
Major Head: - 0038 - Union Excise Duties (1)
Sub Major Head: - 03 – Non-Shareable Duties
Insert the following new Minor Head of Accounts under the existing minor
head “110 – Additional Duty of Excise on Tea and Tea Waste (10)” (inserted vide
draft correction slip no. 505 dated 11.05.2004):
Minor Head: 111 – Additional Duty of Excise on Pan Masala and Certain
Tobacco Products
(Effective from 2005 - 2006)
(Authority T – 14018/3/2005-Codes)

110
Correction Slip No. 591 Dated: 11.07.2006
Page No. 103 (Reprint of Fourth Edition)
Major Head:
2049 – Interest Payments
Sub Major Head: 04 – Interest on Loans and Advances from Central
Government
Insert the following new Minor Head of Account below the existing Minor
Head “108 – Interest on 1984-89 State Plan Loans consolidated in terms of
recommendations of the 9th Finance Commission”.
Minor Head:
109 – Interest on State Plan Loans consolidated in
terms of recommendations of the 12th Finance
Commission
(Effective from 2005 - 2006)
(Authority T – 14018/13/2005-Codes)
Correction Slip No. 592 Dated: 11.07.2006
Page No. 310 (Reprint of Fourth Edition)
Major Head: 6004 – Loans and Advances from the Central Government
Sub Major Head: 02 – Loans for State/Union Territory Plan Schemes
Insert the following new Minor Head of Account below the existing Minor
Head “104– 1984-89 State Plan Loans consolidated in terms of recommendations of
the 9th Finance Commission”.
Minor Head: 105– State Plan Loans consolidated in terms of
recommendations of the 12th Finance Commission
(Effective from 2005 - 2006)
(Authority T – 14018/13/2005-Codes)