D.    Grants-In-Aid and Contributions

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MAJOR /SUB-MAJOR HEADS

MINOR HEADS

3601

Grants-in-aid to State Governments (l) (3) (4)

   
 

01 Non-Plan Grants

   
   

101

Grants under the Constitution (Distribution of Revenue Order)

   

102

Grants in lieu of Tax on Railway Passenger Fares

   

103

Grants on account of Agricultural Wealth Tax

   

104

Grants under the Proviso to Article 275(1) of the Constitution

   

105

Grants from Central Road Fund

   

108

Grants in lieu of pension contributions

   

109

Grants towards contribution to Calamity Relief Fund.

   

110

Grants to cover gap in resources.

   

111

States' share in the proceeds of the Voluntary Disclosure of Income Scheme, 1997

 

02 Grants for State Plan Schemes

   
   

101

Block Grants

   

102

Grants as advance Plan Assistance for relief on account of Natural Calamities (2)

   

103

Grants against External Assistance received in kind

   

104

Grants under Proviso to Article 275(1) of the Constitution

 

03 Grants for Central Plan Schemes (1)

   
   

101

Special Central additive to S.C. component Plans

   

102

Special Central additive to Tribal sub-plan

   

103

National Rural Employment Programme

   

104

Grants under Proviso to Article 275(1) of the Constitution

 

04 Grants for Centrally Sponsored Plan Schemes

   
   

104

Grants under Proviso to Article 275 (1) of the Constitution

 

05 Grants for Special Plan Schemes

   
   

101

Schemes of North Eastern Council

   

102

Development of Border Areas.

Notes:

(1)    Minor heads corresponding to major/sub major heads and programme minor heads under 'Expenditure Heads (Revenue Section)’ to which the assistance can be related may be opened under these sub major heads.

(2)    Grants as advance plan Assistance for drought relief will be adjusted under a distinct sub-head 'Drought Relief’.

(3)    Minor head 'Deduct recoveries of Grants-in-aid from State Governments’, may be opened, when required, under the relevant sub-major heads below this major head to record refund in cash of unspent balance of Grants-in-aid by the State Governments.

(4)    If commodities are purchased by Government of India out of its own resources, the value thereof will be debited to the relevant functional major head. In case such materials are supplied to the State Governments as aid, the value thereof will be debited to this major head by contra credit (minus debit) to the functional major head to which the value of the materials on their acquisition has originally been debited. The State Government will credit the value of the material received as aid to the major head '1601 - Grants - in - aid from Central Government ' by contra debit to the functional major head, relevant to the functions/programme on which the matdrial are proposed to be utilised.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

3602

Grants-in-aid to Union Territory Governments (1) (3)

   
 

01 Non-Plan Grants

   
   

101

Grants to meet Non-Plan deficit

   

102

Grants in lieu of share in Central Taxes and Duties

   

105

Grants from Central Road Fund

 

02 Grants for Union Territory Plan Schemes

   
   

101

Block Grants

   

102

Grants as advance Plan Assistance for relief on account Natural Calamities (2)

   

103

Grants against External Assistance received in kind

 

03 Grants for Central Plan Schemes (1)

   
   

103

National Rural Employment Programme

 

04 Grants for Centrally Sponsored Plan Schemes

   
 

05 Grants for Special Plan Schemes

   
   

101

Schemes of North Eastern Council

Notes:

(1)    Refer to Note (1) below the major head "3601 Grants-in-Aid to State Governments'

(2)    Please see Note (2) below major head ‘3601’.

(3)    Please see Note (3) below major head '3601'.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

3603

Payment of States' Share of Union Excise Duties

   
   

101

States' Share of Basic Union Excise Duties (1)

   

102

States' Share of Special Union Excise Duties

   

103

States' Share of Additional Excise Duties in lieu of Sales tax

Notes:

(1)    Will include States' share of additional excise duties on mineral products.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

3604

Compensation and Assignments to Local Bodies and Panchayati Raj Institutions

   
   

101

Land Revenue

   

102

Stamp Duty

   

103

Entertainment Tax

   

104

Betting Tax

   

105

Terminal Tax

   

106

Taxes on Vehicles

   

107

Tax on Entry of Goods into local areas (1)

   

108

Taxes on Professions, Trade, Callings and Employment

   

200

Other Miscellaneous Compensations and Assignments

   

901

Deduct-Recoveries of Excess payment of Compensation and assignment to Local Bodies and Panchayati Raj Institutions

Note:

(1)    Please refer to Note (3) below major head "0042".

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

3605

Technical and Economic Cooperation with other countries (2)

   
   

101

Cooperation with other countries (1)

   

102

Contribution to United Nations Development Programmes(1)

   

103

Contribution to Global Environment Trust Fund.

Notes:

(1)    These minor heads will include general assistance to other countries and U. N. Programmes. See also General Direction No. 3.2.

(2)    See Note (l) below Major Head '1605'.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

3606

Aid Materials and Equipments (1)

   
   

201

Assistance from Abu Dhabi fund for Arab Economic Development

   

202

Assistance from the Federal Austrian Government

   

203

Assistance from the Government of the Kingdom of Belgium

   

204

Assistance from the Government of Canada

   

205

Assistance from the Government of Czechoslavak Republic

   

206

Assistance from the Government of Denmark

   

207

Assistance from the European Economic Community

   

208

Assistance from the Government of France

   

209

Assistance from the Government of Federal Republic of Germany

   

210

Assistance from the Government of Hungarian People's Republic

   

211

Assistance from the Government of Iraq

   

212

Assistance from the Government of Italy

   

213

Assistance from the International Development Association

   

214

Assistance from I.F.A.D.

   

215

Assistance from International Monetary Fund

   

216

Assistance from the International Bank for Reconstruction and Development

   

217

Assistance from the Government of Japan

   

218

Assistance from Kuwait fund for Arab Economic Development

   

219

Assistance from the Government of Norway

   

220

Assistance from the Government of Netherlands

   

221

Assistance from the O.P.E.C. Special Fund

   

222

Assistance from the Government of Polish People's Republic

   

223

Assistance from the Government of Swiss Confederation and Swiss Banks

   

224

Assistance from Saudi fund for Development

   

225

Assistance from the Government of United Kingdom

   

226

Assistance from the Agency for International Development -U.S.A.

   

227

Assistance from the Government of U.SA. under PL-480 convertible local currency credits

   

228

Other miscellaneous Loans from the Government of U.S.A.

   

229

Assistance from the Exim Bank of U.S.A. (Repayable in U.S. Dollars)

   

230

Assistance from the Government of Russian Federation

   

231

Assistance from the Government of United Arab Emirates

   

232

Assistance from the Central Republic of Yugoslavia

   

233

Assistance from the Government of Sweden

   

234

Swedish International Development Agency (SIDA)

   

235

Assistance from UN

   

236

Assistance from UNDP

   

237

Assistance from UNICEF

   

238

Assistance from WHO

   

239

Assistance from IAEA, Vienna

   

240

Assistance from DANIDA

   

241

Assistance from New Zealand

   

242

Assistance from the Government of Australia

   

243

Assistance under Colombo Plan

   

244

Assistance from I.L.O.

   

245

Assistance from UNFPA

   

246

Assistance from International Rice Research Institute

   

247

Assistance from Integrated Rural Development

   

248

Assistance from International Development Research Centre

Note:

(1)    This major head will record adjustments on account of aid-materials, equipments, and commodities received from the foreign countries. In the Central books the value of the materials etc. received will be adjusted by debit to this major head by per contra credit to the receipt major head '1606-Aid Material & Equipments’. In the case of aid received by or passed on to the State/UT Governments, another adjustment on the basis of its value will be made in the Central books under "3601/3602-Grants-in-aid to State/UTGovernments"or"7601/7602-Loans to State /UT Governments", as the case may be, depending upon the manner of the utilisation of the aid by the State/U.T. Governments and provisions made therefore in the Central Budget. In the books of the State/U.T. Governments, the corresponding receipt will be shown against the major head "1601-Grants-in-aid from Central Government-02 Grants, for State/Union Territory Plan Schemes-103 Grants against External Assistance received in kind" or "6004-Loans and Advances from the Central Government-02 Loans for State/Union Territory Plan Schemes-103 Loans against External Assistance received in kind," as the case may be, per contra debit to '3606-etc.' which will be relieved on the basis of sanctions after the materials are issued/utilised. The expenditure by State/U.T. will be shown in their books against the relevant functional major/ minor etc. head. In cases where there is an obligation to create a fund for the aid materials, accounts of such funds will be maintained on pro-forma by the departments concerned.