(iii)    Economic Services

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0401

Crop Husbandry

   
   

103

Seeds

   

104

Receipts from Agricultural Farms

   

105

Sale of manures and fertilisers

   

107

Receipts from Plant Protection Services (1)

   

108

Receipts from Commercial crops

   

110

Grants from I.C.A.R.

   

119

Receipts from Horticulture and Vegetable crops

   

120

Sale, hire and services of agricultural implements and machinery including tractors

   

800

Other Receipts

Notes:

(1)    Includes receipts on account of fumigation of cotton.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0403

Animal Husbandry

   
   

102

Receipts from Cattle and Buffalo development

   

103

Receipts from Poultry development

   

104

Receipts from Sheep and Wool development

   

105

Receipts from Piggery development

   

106

Receipts from Fodder and Feed development

   

108

Receipts from other live stock development

   

110

Grants From Indian Council of Agricultural Research

   

501

Services and Service Fees (1)

   

800

Other receipts

Note:

(1)    Will include services and service fees for veterinary services and animal health.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0404

Dairy Development

   
   

Each Milk Scheme will be a minor head (1)

   

110

Grants From I.C.A.R

   

800

Other Receipts

Note:

(1)    Receipts from each Milk supply scheme may be shown under a distinct minor head with suitable sub-heads thereunder.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0405

Fisheries    
   

011

Rents (1)

   

102

Licence Fees, Fines etc.

   

103

Sale of fish, fish seeds etc. (2)

   

110

Grants from I.C.A.R

   

501

Services and service fees (3)

   

800

Other Receipts

Notes:

(1)    Includes receipts from auction of fishing rights.

(2)    Includes value of the sale of mechanised fishing boats treated as loans/subsidies.

(3)    Includes hire charges for mechanised fishing boats and fees for fishery education.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0406

Forestry and Wild Life

   
 

01 Forestry

101

Sale of timber and other forest produce (1)

   

102

Receipts from social and farm forestries (2)

   

103

Receipts from environmental forestry

   

104

Receipts from Forest Plantations

   

110

Grants from I.C.A.R.

   

112

Rosin And Turpentine Factories

   

800

Other Receipts

 

02 Environmental Forestry and Wild Life

111

Zoological Park

   

112

Public Gardens

   

800

Other Receipts

Notes:

(1)    This will include receipts on sale of timber and other produce removed from forest by Government and consumers and purchasers, drift and waif wood and confiscated forest produce.

(2)    Each Forestry will appear as a sub-head.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0407

Plantations    
 

01 Tea

015

Cess

   

800

Other Receipts(1)

 

02 Coffee

015

Cess

   

800

Other Receipts (1)

 

03 Rubber

015

Cess

   

800

Other Receipts (1)

 

04 Spices

015

Cess

   

800

Other Receipts (1)

 

60 Others

533

Jute

   

811

Coconuts

   

813

Cashew

   

822

Cinchona

   

829

Arecaunut

Note:

(1)    Will include sale of plantation products.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0408

Food Storage and Warehousing    
   

101

Food

   

102

Storage and Warehousing

   

103

Nutrition and Subsidiary Food

   

104

Receipts on account of World for Food Programme commodities under Project No.259 (1)

   

800

Other Receipts

Note:

(1)    This minor head will appear in the books of Government of Rajasthan for transferring amount representing sale proceeds of commodites received from World for Food Programme.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0415

Agricultural Research and Education    
   

003

Receipts from Training

   

103

Receipts from Agriculture research Stations orchards etc.

   

104

Receipts from Agricultural Education.

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0425

Cooperation    
   

101

Audit Fees

   

800

Other Receipts

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0435

Other Agricultural Programmes

   
   

102

Fees for quality control grading of Agricultural products

   

104

Soil and Water Conservation

   

501

Services and Service Fees (1)

   

800

Other Receipts

Note:

(1)    Includes receipts on account of rents, lease charges for storage and warehousing of agricultural products.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0506

Land Reforms

   
   

101

Receipts from regulations/consolidations of land holdings and tenancy (1)

   

103

Receipts from maintenance of land Records

   

800

Other Receipts

Note :

(1)    Will include receipts on account of land ceiling for Agricultural Land. Revenue expenditure on account of Land ceiling for Agricultural Land will be recorded under minor head '102 Consolidation of Holdings' below major head “2506 Land Reforms”.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0515

Other Rural Development Programmes

   
   

101

Receipts under Panchayati Raj Acts

   

102

Receipts from community development Projects

   

800

Other Receipts

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0551

Hill Areas

   
 

01 Western Ghats

   
 

60 Other Hill Areas

 

Minor heads corresponding to functional major heads/sub major heads may be opened as necessary.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0552

North Eastern Areas

 

Minor heads corresponding to functional major heads/sub-major heads may be opened as necessary.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0575

Other Special Areas programmes

 

01 Dangs District

   
 

02 Backward Areas

   
 

03 Tribal Areas

   
 

60 Others

   
 

04 Ladakh Autonomous Hill Development Council

   
 

05 Jharkand Area Autonomous Council

   

Minor heads corresponding to functional major heads/sub-major heads may be opened under the sub-major heads as necessary.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0701

Major and Medium Irrigation

   
 

01 Major Irrigation-Commercial

 

(Each project will be a minor head) (1)

 

02 Major Irrigation-Non-Commercial

 

(Each project will be a minor head) (1)

 

03 Medium Irrigation-Commercial

 

(Each project will be a minor head) (1)

 

04 Medium Irrigation-Non-Commercial

 

(Each project will be a minor head) (1)

 

80 General

800

Other Receipts

Notes:

(1)    The receipts under these minor heads will be classified under the following sub-heads as deemed necessary.

  1. Sale of water for irrigation purposes.
  2. Sale of water for domestic purposes.
  3. Sale of water for other purposes.
  4. Sale proceeds from canal plantations.
  5. Navigation receipts.
  6. Water Power.
  7. Workshop receipts.
  8. Other Receipts - to include receipts on account of rent of buildings, furniture etc. and fines for infringement of canal Rules.
  9. Indirect Receipts- to include portions of Land revenue due to irrigation works, betterment levy and irrigation cess.
  10. Owners' rate.
  11. Other items.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0702

Minor Irrigation

   
 

01 Surface Water

101

Receipts from water tanks

   

102

Receipts from lift irrigation Schemes

   

103

Receipts from diversion schemes

   

800

Other Receipts

 

02 Groundwater

101

Receipts from tube wells

   

800

Other Receipts

 

03 Command Area Development

 

(Each Command Area Development Authority will be a minor head)

   

800

Other Receipts

 

04 Flood Control

101

Anti sea erosion Project

   

102

Flood Control Project

   

103

Drainage Project

   

800

Other Receipts

 

80 General

800

Other Receipts

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0801

Power

   
 

01 Hydel Generation

 

Each Scheme will be a minor head (1)

   

800

Other Receipts

 

02 Thermal power Generation

 

Each Scheme will be a minor head (1)

   

800

Other Receipts

 

03 Nuclear Power Generation

 

Each Scheme will be a minor head (1)

   

800

Other Receipts

 

04 Diesel/Gas Power Generation

 

Each Scheme will be a minor head (1)

   

800

Other Receipts

 

05 Transmission & Distribution

 

Each Scheme will be a minor head (1)(2)

   

800

Other Receipts

 

06 Rural Electrification

   
   

800

Other Receipts

 

80 General

   
   

800

Other Receipts

Notes:

(1)    Will be divided into the sub-heads 'Sale of Power' and 'Other receipts', of which the latter will include receipts under the 'Electricity (Supply) Act'.

(2)    This will include receipts of schemes such as the 'Load despatching Stations', which cannot be identified with any other sub-major head.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0802

Petroleum

   
   

101

Cess on indigenous crude oil

   

103

Petroleum Concession Fees and Royalties

   

104

Receipts under the Petroleum Act (1)

   

105

Contribution towards redemption/servicing of Petroleum Bonds

   

800

Other Receipts

Note:

(1)    Will be divided into the sub-heads "Collection by District Authorities" and "Other Collections".

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0803

Coal and Lignite

   
   

101

Coal concession fees and royalties

   

800

Other Receipts

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0810

Non Conventional Sources of Energy

   
   

101

Bio-Energy

   

102

Solar

   

103

Wind

   

800

Others

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0851

Village and Small Industries

101

Industrial Estates (1)

   

102

Small Scale Industries

   

103

Handloom Industries

   

104

Handicrafts Industries

   

105

Khadi and Village Industries

   

106

Coir Industries

   

107

Sericulture Industries

   

108

Powerloom Industries

   

200

Other Village Industries

   

800

Other Receipts

Note:

(1)    This minor head will record receipts on account of rent, lease charges and other amenities provided at the Industrial Estates. Receipts from Government units located at the Industrial Estates will, however, be recorded under relevant minor heads under this major head.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0852

Industries

   
 

01 Iron and Steel Industries

101

Mining (1)

   

105

Manufacture (2)

 

02 Cement and Non-Metallic Mineral Industries

205

Cement

   

800

Other Receipts

 

03 Fertilizer Industries

004

Research and Development

   

800

Other Receipts

 

04 Petrochemical Industries

   
 

05 Chemical Industries

   
 

06 Engineering Industries

101

Other Industrial Machinery Industries

   

102

Transport Equipment Industries

   

103

Other Engineering Industries

   

203

Electrical Engineering Industries

 

07 Telecommunication and Electronic Industries

101

Telecommunications

   

202

Electronics

   

800

Other Receipts

 

08 Consumer Industries

201

Sugar

   

202

Textiles

   

204

Drugs and Pharmaceuticals

   

205

Leather

   

215

Paper and Newsprint

   

600

Others

 

09 Atomic Energy Industries

103

Thorium Extraction

   

106

Waste Treatment Facilities

   

201

Atomic Mineral Development

   

202

Nuclear Fuel Complex

   

203

Fuel Reprocessing

   

204

Heavy Water Plant

   

208

Rare Earth Development

   

800

Other Receipts

 

80 General

   

Notes:

(1)    The following will be the sub-heads:

  1. Licence fees
  2. Services and service fees
  3. Fines, Penalties etc.
  4. Other receipts

(2)    The following will be the sub-heads:

  1. Receipts from Price Control of Iron and Steel
  2. Services and service fees
  3. Fines, Penalties etc.
  4. Other receipts

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0853

Non-ferrous Mining and Metallurgical Industries

   
   

101

Geological Survey of India

   

102

Mineral concession fees, rents and royalties

   

103

Receipts under the Carbide of Calcium Rules (1)

   

104

Mines Department

   

800

Other Receipts

Note:

(1)    Divided into the sub-heads 'Collections by District authorities' and 'Other collections'.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

0875

Other Industries

   
 

01 Opium and Alkaloid Industries

107

Ghazipur Opium Factory

   

108

Neemuch Opium Factory

   

109

Ghazipur Alkaloid Works Factory

   

110

Neemuch Alkaloid Works

   

800

Other Receipts

 

02 Other Industries

102

Licence fees

   

103

Fines and Penalities

   

105

Receipts of each Departmental Commercial Undertaking (Name of undertaking)

   

501

Services and Service Fees

   

800

Other Receipts

 

03 Development of Backward Areas

800

Other Receipts

 

60 Others

800

Other Receipts

 

MAJOR /SUB-MAJOR HEADS

MINOR HEADS

1001

Indian Railways -Miscellaenous Receipts 

   
 

01 Commercial Lines

101

Special Surcharges on Passenger Fares (towards accident compensation etc.) (5)

   

102

Subsidy from General Revenues towards Dividend Relief and other concessions (6)

   

103

Government share of Surplus Profits from subsidised companies (2)

   

104

Sale of Land-Subsidised Companies (3)

   

105

Railway Recruitment Board

   

200

Miscellaneous Receipts (4)

 

02 Strategic Lines

101

Special Surcharge on Passenger Fares (towards accident compensation etc.) (5)

   

102

Subsidy from General Revenues towards Dividend Relief and Other Concessions (6)

   

103

Government share of Surplus Profits from subsidised companies (2)

   

104

Sale of Land-Subsidised Companies (3)

   

200

Miscellaneous Receipts (4)

Notes:

(1)    The major head will record miscellaneous receipts in respect of department not connected with the working expenses of railways.

(2)    This minor head record receipts from subsidised Railways in which Governments had no Capital interest

(3)    There will be a sub -head for each Railways.

(4)    This minor head includes all unclassified receipts e.g. receipts of the Coal Grading Board, interest on capital expenditure during construction on deposit works, dividends and profits from investment in commercial undertakings etc.

(5)    All amounts levied as surcharge on passengers Tickets (towards Accident Compensation etc. introduced from 1.1.74) will be booked under this head.

(6)    This minor head will have the following sub-heads: -

  1. Strategic lines.
  2. National investments.
  3. Ore lines.
  4. Non strategic portion of North East Frontier Railways.
  5. Unremunerative branch lines.
  6. New lines taken up on or after 1.4.55 on other than financial considerations.
  7. Other new lines during the period of moratorium.
  8. Works in progress.
  9. Ferries.
  10. Welfare buildings

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

1002

Indian Railways-Commercial Lines-Revenue Receipts

   
 

01 Coaching Earnings

101

Passengers

   

102

Special Trains and reserved Carriages

   

103

Luggage

   

104

Parcels

   

105

Other Coaching traffic

   

106

Transport of Post Office Mails

   

107

Miscellaneous Coaching Receipts

   

900

Deduct-Refunds

 

02 Goods Earnings

102

Fuel

   

103

General Merchandise

   

104

Military Traffic

   

105

Live Stock

   

106

Railway materials other than coal and coke

   

107

Miscellaneous Goods Earnings

   

108

Gross earnings from Road Services

   

900

Deduct-Refunds

 

03 Sundry Other Earnings

011

Rents and Tolls

   

101

Electric Telegraph earnings

   

102

Receipts from Catering Department

   

103

Overhead Charges and profits recovered on work done for outside parties and or sales of stores

   

104

Sale proceeds of unclaimed and damaged goods

   

105

Sale proceeds of Grass and trees on the line

   

106

Sale proceeds of unserviceable revenue scrap (not creditable to DRF, DF, DLW(R) or Suspense)

   

701

Miscellaneous

   

900

Deduct-Refunds

 

04 Suspense

   
   

101

Traffic Account

   

102

Demands recoverable

   

200

Other Railways

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

1003

Indian Railways-Strategic Lines Revenue Receipt

   
 

01 Coaching Earnings

101

Passengers

   

102

Special Trains and reserved carriages

   

103

Luggage

   

104

Parcels

   

105

Other Coaching Traffic

   

106

Transport of Post Office Mails

   

107

Miscellaneous Coaching Receipts

   

900

Deduct-Refunds

 

02 Goods Earnings

102

Fuel

   

103

General Merchandise

   

104

Military Traffic

   

105

Live Stock

   

106

Railway materials other than Coal and Coke

   

107

Miscellaneous Goods Earnings

   

108

Gross Earnings from Road Services

   

900

Deduct-Refunds

 

03 Sundry other Earnings

011

Rents and Tolls

   

101

Electric Telegraph Earnings

   

102

Receipts from Catering Department

   

103

Overhead charges and profits recovered on work done for outside parties and on sales of stores

   

105

Sales proceeds of Grass and trees on the lines

   

106

Sales proceeds of Unserviceable revenue scrap (not creditable to DRF, DF, ACF, OLW(R) or Suspense)

   

701

Miscellaneous

   

900

Deduct-Refunds

 

04 Suspense

101

Traffic Account

   

102

Demands recoverable

 

60 Other Railways

   

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

1051

Ports and Light Houses

   
 

01 Major Ports

101

Receipts from ferry services

   

102

Receipts from Welfare Organisations for seamen

   

103

Registration and other fees

   

800

Other Receipts

 

02 Minor Ports

101

Receipts from Ferry Services

   

102

Receipts from Welfare Organisations for seamen

   

103

Registration and other Fees

   

800

Other receipts

 

03 Light Houses and Lightships

101

Light Dues

   

102

Contributions

   

800

Other Receipts

 

80 General

800

Other Receipts

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

1052

Shipping

   
 

01 Overseas Shipping

101

Survey fees

   

102

Registration and other fees

   

103

Receipts from Shipping services (1)

   

800

Other Receipts

 

02 Coastal Shipping

101

Survey Fees

   

102

Registration and other fees

   

103

Receipts from Shipping services (1)

   

800

Other Receipts

 

80 General

800

Other Receipts

Note:

(1)    This will include freight passage and tonnage of Government run shipping services.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

1053

Civil Aviation (1)

   
   

501

Services and Service Fees

   

800

Other Receipts

Note:

(1)    Receipts on account of state aircraft not meant for regular public service should be booked under major head '0070-Other Administrative Services'.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

1054

Roads and Bridges

   
   

101

National High Ways Permanent Bridges (2)

   

102

Tolls on Roads (1)

   

800

Other Receipts (3)

Notes:

(1)    Please refer to Note (2) below the major head '0042- Taxes on Goods and Passengers'.

(2)    Please see Note (1) below the major head '8225'. The fees collected shall be accounted for under a sub-head "Fees for use of National Highways permanent Bridges."

(3)    This minor head will also record receipts on accounts of Hire Charges of Machinery & equipment.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

1055

Road Transport

Each Departmental undertaking will be a minor head (1)

   

101

Receipts under Rail Road Coordination

   

800

Other Receipts

Note:

(1)    Each Government run transport service will be treated as a sub-head with suitable detailed heads such as "Traffic Receipts", ‘Workshop Receipts’ etc.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

1056

Inland Water Transport

Each Departmental undertaking/Project will be a minor head (1) (2)

   

800 Other Receipts

Notes:

(1)    Each Government run transport service will be treated as a sub-head with suitable detailed heads such as "Traffic Receipts", 'Workshop Receipts' etc.

(2)    Ferry receipts collected by Public Works Department will be credited under '1054-Roads and Bridges-Tolls on Roads'.

MAJOR/ sub-major heads

MINOR HEADS

1075

Other Transport Services

   
   

101

Receipts from River Training Works

   

800

Other Receipts

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

1201

Postal Receipts (1)

   
   

101

Sale of Postal Stamps (2)

   

102

Commission on Money Orders and Postal Orders

   

104

Sale of Pass Port Fee Stamps (6)

   

105

Sale of Central Recruitment Fee Stamps (7)

   

106

Sale of Passport Application Forms (8)

   

107

Sale of UPSC Forms (9)

   

200

Other Services and Service Fees (4)

   

201

Net Receipt from other postal Administrations (3)

   

800

Other Receipts (1) (5)

   

901

Deduct - Net payments to other Postal Administrations (3)

Notes:

(1)    Joint Postal and Telecommunication receipts may be accounted for under the minor head 'Other receipts' under a distinct sub-head prior to their allocation, and on their allocation, the amounts may be transferred to the concerned minor heads/sub- heads below '1201 Postal Receipts' and '1225-Telecommunication Receipts' as the case may be.

(2)    This minor head will include postage realised in cash and through sale of postage stamps which may be shown under distinct sub-heads.

(3)    One of these heads will be operated according as the transactions in a year results in net receipts or net payments, and if it is a net payment, it will be included in the relevant Demands for Grant.

(4)    This minor head will be divided into suitable sub-heads to record service fees for different types of services rendered by the P & T Department relating to postal services (e.g.) Fees for window delivery tickets, post boxes and bags, rent and taxes etc., special recoveries of rent from professional letter writers, recoveries from other Government departments for services rendered, advertisement receipts etc.

(5)    This will include receipts from sale of publications and forms and proceeds from sale of waste paper, dead stock etc., in respect of office furniture and other miscellaneous items.

(6)    This Minor Head will comprise of the following sub-heads :-

  1. Gross Amounts realised by sale of Passport fees stamps.
  2. Deduct-Amounts transferred to "0070- Other Administrative Services- Other Services-Passport and visa fees."
  3. Net Amount of fees retained by the Postal Department-Commission on sale of Passport fees stamps.

(7)    This minor head will have the following Sub-heads :

  1. Gross amount realised by sale of Central Recruitment Fee Stamps.
  2. Deduct amount transferred to "0051-Public Service Commission-UPSC/SSC Examination Fees"
  3. Net amount of fees retained by the department as Service Charges-Commission on sale of Recruitment Fee Stamps.

At the end of the financial year, no amount will remain booked under sub-head (i) above.

(8)    This minor head will comprise of the following sub-headr :-

  1. Gross Amounts realised by sale of Passport Application Forms.
  2. Deduct - Amounts transferred to "0070 Other Administrative Services - 60 Other Services - 116 Passport Fees",
  3. Net amount of fees retained by the Postal Department - "Commission on sale of Passport Application Forms".

(9)    This minor head will he divided into following sub-heads

  1. Gross amount realised by sale of UPSC Forms.
  2. Deduct-Amount transferred to '0051-Public Service Commission-104 UPSC/SSC Examination Fees".
  3. Net amount of fees retained by the Postal Department-Service Charges for sale of UPSC Forms.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

1225

Telecommunication Receipts (1)

   
 

01 Telephones (Urban)

101

Rent and Call Charges

   

102

Rent on Telephone wires, circuits and instruments leased to others

   

103

Receipts from Mahanagar Telephone Nigam Ltd. for network (Telephone) utilisation.

   

104

Interest on loan component of the value of Assets of the Department of Telecommunication transferred to MTNL.

   

105

Dividend on equity component of the value of assets of the Department of Telecommunication transferred to MTNL.

   

106

Data Network

   

200

Other Services and Service Fees (2)

   

201

Net Receipts from other Telephone Administrations

   

799

Suspense (8)

   

800

Other Receipts (1)(3)

   

901

Deduct - Net payments to other Telephone Administrations

 

02 Telephones (Rural)

101

Rent and Call Charges

   

200

Other Services and Service Fees (2)

   

799

Suspense (8)

   

800

Other Receipts (1)(3)

 

03 Telegraphs

101

Telegrams (4)

   

102

Telex (5)

   

103

Rent of telegraph wires and circuits leased

   

104

Receipts from Mahanagar Telephone Nigam Ltd. for network (Telex) utilisation.

   

200

Other Services and Service Fees (6)

   

201

Net - Receipt from other telegraph Administration

   

202

Net Receipt from other Radio Companies

   

203

Foreign traffic exchange adjustment

   

799

Suspense (8)

   

800

Other Receipts (1) (7)

   

901

Deduct - Net payments to other Telegraph Administration

   

902

Deduct - Net payments to other Radio Companies

 

04 Registration Fees from Prospective Subscribers.

101

Telephones

   

102

Telex

   

103

Leased Telecommunication Services.

Notes:

(1)    See Note (1) below Major Head 1201.

(2)    Suitable sub-heads may be opened for recording service fees for different types of services rendered. The following are some of the items covered by this minor head :-

  1. Installation, reconnection and shifting fees.
  2. Charges for breakage, provision of additional facilities coloured sets etc.

(3)    This Minor head- will include the following items for which distinct sub-heads may be opened.

  1. Royalties
  2. Miscellaneous items (Directories, Waste paper etc.)

(4)    This minor head will have the following sub-heads (Viz.)

  1. Telegrams-domestic and
  2. Telegrams-International.
  3. Besides, suitable sub-heads may be opened for revenue realised on Deposit Account systems, Press messages etc.

(5)    This minor head will have distinct sub heads for Rentals and Call charges

(6)    This minor head may be suitably divided into sub-heads to record the different types of services/Service fees recovered by the Telegraph Branch. The following are some of the items covered by this minor head.

  1. Charges for abbreviated telegraphic addresses
  2. Miscellaneous fees

(7)    This minor head will record the following items for which distinct sub-heads may be opened

  1. Royalties
  2. Receipts from Guarantors; and
  3. Miscellaneous receipts

(8)    This minor head will have the following detailed heads.

  1. Advance Revenue
  2. Accounts Receivable.

At the time of issue of bills, revenue will be directly booked to the relevant revenue head under ‘1225 Telecommunication Receipts’ viz., current year's revenue. Advance revenue and previous year's revenue (if the accounts of the previous year are open, otherwise it will be treated as current year's revenue) by per contra debit (minus credit) to the head '1225 Telecommunications Receipts-Telephones or Telegraphs Accounts Receivable’. Subsequent recoveries of the bills will be credited to the detailed head 'Accounts receivable'.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

1275

Other Communication Services

102

Receipts from Monitoring Organisation

   

103

Receipts from Wireless Planning and Coordination Organisation

   

104

Telecommunications License Fee (1)

   

208

Satellite system

   

800

Other Receipts

Note:

(1)    This minor head will record receipts under the following sub-heads :-

  1. Cellular Services
  2. Basic Services
  3. Others (for Radio Paging etc.).

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

1401

Atomic Energy Research

   
   

101

Licence fees

   

103

Receipts from Health Schemes

   

201

Receipts from Sales and Services of Bhaba Atomic Research Centre

   

203

Receipts from sales and services of Atomic Minerals Division

   

800

Other Receipts

 

MAJOR /SUB-MAJOR HEADS

MINOR HEADS

1425

Other Scientific Research

   
   

101

Oceanographic Research

   

102

Space Research

   

103

National Test House

   

201

Survey of India

   

800

Other Receipts

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

1452

Tourism

   
   

103

Receipts from Tourists Transport

   

104

Promotion and Publicity

   

105

Rent and Catering Receipts

   

800

Other Receipts

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

1453

Foreign Trade and Export Promotion

101

Receipts from Export Trade

   

102

Import licence Application fees

   

103

Export Licence Application Fees

   

201

Receipts from Kandia Free Trade Zone

   

202

Receipts from Santacruz Electronic Export Processing Zone

   

204

Receipts from NOIDA Export Processing Zone

   

205

Receipts from Madras Export Processing zone

   

206

Receipts from Cochin Export Processing Zone.

   

207

Receipts from Visag Export Processing Zone.

   

800

Other Receipts

   

900

Deduct-Refunds

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

1456

Civil Supplies

   
   

800

Other Receipts

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

1475

Other General Economic Services

012

Statistics

   

101

Fees realised under the Monopolies and Restrictive Trade Practices Act,1969

   

102

Patent Fees

   

103

Fees for Registration of Trade Marks

   

104

Receipts from certification marking and testing fees

   

105

Regulation of Joint Stock Companies (1)

   

106

Fees for stamping weights and measures

   

107

Census

   

108

Trade Demonstration and publicity

   

109

Sale Proceeds of Liquor etc. (4)

   

200

Regulation of other business undertakings (2)

   

201

Land Ceilings (Other than agricultural land)

   

202

Meteorology

   

800

Other receipts (3)

Notes:

(1)    This will include fees and other receipts realised under the Companies Act and commission received by court liquidators under Banking Companies Act.

(2)    This minor head will include receipts from the Administration of Indian Partnership Act, Money Lenders Act, Chit Funds Act, and fees under Insurance Act.

(3)    Will include receipts towards issue of capital under the Capital Issues (Control) Act, 1947. Receipts on account of Emergency Risks (Goods) Insurance Schemes / Emergency Risks (Undertakings) Insurance Scheme / War Risks (Marine Hulls ) Reinsurance Scheme / Emergency Risks (Factories) Insurance Scheme may be recorded under distinct sub-heads under this minor head.

(4)    This minor head will record the sale proceeds (Other than portions pertaining to sales tax and Excise duties) on account of sale of liquor etc. in States/Union Territories which purchase and sell liquor, Country spirits, Country fermented liquor etc. as a trading operation. The excise duty on such sales, however continue to be recorded under "0039-State Excise".