C.    Capital Account Of Economic Services

(a)    Capital Account of Agriculture and Allied Activities

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4401

Capital Outlay on Crop Husbandry (1)

   
   

101

Farming Cooperatives

   

102

Food Grains Crops

   

103

Seeds (2)

   

104

Agricultural Farms (3)

   

105

Manures and Fertilisers

   

107

Plant Protection

   

108

Commercial Crops

   

112

Development of Pulses

   

113

Agricultural Engineering

   

114

Development of Oil Seeds

   

119

Horticultue and Vegetable Crops

   

190

Investments in Public Sector and other Undertakings (4)

   

800

Other expenditure

Notes:

(1)    Sub-heads "Buildings" and "Equipments" may be opened below the concerned programme minor heads, wherever necessary.

(2)    This will include expenditure on seed farms.

(3)    This will include expenditure on commercial, experimental and other agricultural farms other than seed farms.

(4)    The name of each Public Sector and other Undertaking will appear as a distinct Sub-head below this Minor Head.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4402

Capital Outlay on Soil and Water Conservation

   
   

101

Soil Survey and Testing

   

102

Soil Conservation

   

203

Land Reclamation and Development

   

800

Other expenditure

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4403

Capital Outlay on Animal Husbandry

   
   

101

Veterinary Services and Animal Health

   

102

Cattle and Buffalo Development

   

103

Poultry Development

   

104

Sheep and Wool Development

   

105

Piggery Development

   

106

Other Live Stock Development

   

107

Fodder and Feed Development

   

109

Extension and Training

   

111

Meat Processing

   

190

Investments in Public Sector and Other Undertakings

   

800

Other expenditure

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4404

Capital outlay on Dairy Development (1)

   
   

102

Dairy Development Projects

   

109

Extension and Training Each Milk supply scheme will be a minor head

   

190

Investments in Public Sector and other Undertakings

   

800

Other expenditure

Note:

(1)    This major head will record the capital expenditure on the various departmentally run milk supply schemes also.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4405

Capital Outlay on Fisheries

   
   

001

Direction and Administration

   

101

Inland Fisheries

   

102

Estuarine/Brackish Water Fisheries

   

103

Marine Fisheries

   

104

Fishing Harbour and Landing Facilities

   

105

Processing, Preservation and Marketing

   

109

Extension and Training

   

190

Investments in Public Sector and other Undertakings

   

191

Fishermen's Cooperatives

   

800

Other expenditure

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4406

Capital Outlay on Forestry and Wild Life

   
 

01 Forestry

   
   

070

Communication and Buildings

   

101

Forest Conservation, Development and Regeneration (2)

   

102

Social and Farm Forestry

   

105

Forest Produce

   

112

Rosin and Turpentine Factories

   

190

Investments in Public Sector and other Undertakings (1)

   

800

Other expenditure

 

02 Environmental Forestry and Wild Life

   
   

110

Wildlife

   

111

Zoological Park

   

112

Public Gardens

   

800

Other expenditure

Notes:

(1)    The name of each Public Sector and other Undertaking will appear as & Sub-head below this minor head.

(2)    This minor head will include expenditure on acquisition and development of forests.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4407

Capital Outlay on Plantations

   
 

01 Tea

   
   

004

Research and Development

   

190

Investments in Public Sector and other Undertakings

   

800

Other Expenditure

 

02 Coffee

   
   

004

Research and Development

   

190

Investments in Public Sector and other Undertakings

   

800

Other expenditure

 

03 Rubber

   
   

004

Research and Development

   

190

Investments in Public Sector and other Undertakings

   

800

Other expenditure

 

04 Spices

   
   

004

Research and Development

   

190

Investments in Public Sector and other Undertakings

   

800

Other expenditure

 

60 Others

   
   

310

Jute

   

811

Coconuts

   

813

Cashew

   

829

Arccanut

 

MAJOR /SUB-MAJOR HEADS

MINOR HEADS

4408

Capital Outlay on food Storage and Warehousing

   
 

01 Food

   
   

101

Procurement and Supply (1)

   

103

Food processing

   

190

Investments in Public Sector and other Undertakings

   

800

Other expenditure

 

02 Storage and Warehousing

   
   

101

Rural Godown programmes

   

190

Investments in Public sector and other Undertakings

   

800

Other expenditure

Note:

(1)    This minor head will record the expenditure on Government Grain Supply Schemes relating to procurement, storage and distribution of food grains and pulses. Each such scheme will appear as a sub-head.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4415

Capital Outlay on Agricultural Research and Education

 
 

01 Crop Husbandry

 
   

004

Research

   

277

Education

   

800

Other expenditure

 

02 Soil and Water Conservation

   
   

004

Research

   

277

Education

   

800

Other expenditure

 

03 Animal Husbandry

   
   

004

Research

   

277

Education

   

800

Other expenditure

 

04 Dairy Development

   
   

004

Research

   

277

Education

   

800

Other expenditure

 

05 Fisheries

   
   

004

Research

   

277

Education

   

800

Other Expenditure

 

06 Forestry

   
   

004

Research

   

277

Education

   

800

Other expenditure

 

07 Plantations

   
   

004

Research

   

277

Education

   

800

Other expenditure

 

80 General

   
   

004

Research

   

277

Education

   

800

Other expenditure

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4416

Investments in Agricultural Financial Institutions

   
   

190

Investments in Public sector and other Undertakings

   

200

Other Investments

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4425

Capital Outlay on Co-operation

   
   

001

Direction and Administration

   

003

Training

   

004

Research and Evaluation

   

106

Investments in multi-purpose Rural Cooperatives

   

107

Investments in Credit Cooperatives

   

108

Investments in other Cooperatives

   

190

Investments in Public Sector and other Undertakings

   

200

Other Investments

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4435

Capital Outlay on Other Agricultural Programmes

   
 

01 Marketing and Quality Control

   
   

101

Marketing facilities

   

102

Grading and quality control facilities

   

190

Investments in Public sector and other Undertakings

   

800

Other expenditure

 

60 Others

 

Each programme not covered elsewhere will be a minor head

(b)    Capital Account of Rural Development

 

MAJOR /SUB-MAJOR HEADS

MINOR HEADS

4515

Capital Outlay on other Rural Development Programmes

   
   

101

Panchayati Raj

   

102

Community Development

   

103

Rural Development

   

800

Other expenditure

(c)    Capital Account of Special Areas Programme

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4551

Capital Outlay on 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

4552

Capital Outlay on North Eastern Areas

 
   

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

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4575

Capital Outlay on other Special Areas Programmes

   
 

01 Dangs District

   
 

02 Backward Areas

   
 

03 Tribal Areas

   
 

04 Ladakh Autonomous Hill Development Council

   
 

05 Jharkand Area Autonomous Council

   
 

60 Others

   

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

(d) Capital Account of Irrigation and Flood Control

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4701

Capital outlay on Major and Medium Irrigation (1)

   
 

01 Major Irrigation-Commercial

   
     

Each project will he a minor head (2)

   

001

Direction and Administration

   

052

Machinery and Equipment

   

799

Suspense

 

02 Major Irrigation -Non-Commercial

   
     

Each project will be a minor head (2)

   

001

Direction and Administration

   

052

Machinery and Equipment

   

799

Suspense

 

03 Medium Irrigation-Commercial

   
     

Each project will be a minor head (2)

   

001

Direction and Administration

   

052

Machinery and Equipment

   

799

Suspense

 

04 Medium Irrigation-Non-Commercial

   
     

Each project will be a minor head (2)

   

001

Direction and Administration

   

052

Machinery and Equipment

   

799

Suspense

 

80 General

   
   

001

Direction and Administration

   

002

Data Collection

   

003

Training

   

004

Research

   

005

Survey and Investigation

   

052

Machinery & Equipment

   

190

Investments in Public Sector and other Undertakings

   

799

Suspense

   

800

Other Expenditure

Notes:

(1)    Sec Notes (1) and (2) under the major head "2701"

(2)    (a) For 'Irrigation Projects', the sub heads will be 'Reservoirs', 'Dam and Appurtenant Works', 'Spill Way', 'Barrage', 'Wier', 'Buildings', 'Canals', 'Branches’, 'Distributories', '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'.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4702

Capital Outlay on Minor Irrigation

   
   

101

Surface Water

   

102

Ground Water

   

800

Other Expenditure

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4705

Capital Outlay on Command Area Development

 
   

Each Command Area Development (1)

Note:

(1)    See Note (1) below the major head "2705 Command Area Development”.

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4711

Capital Outlay on Flood Control projects

   
 

01 Flood Control

   
   

001

Direction and Administration

   

050

Land

   

052

Machinery and Equipment

   

103

Civil Works

   

799

Suspense

   

800

Other Expenditure

     

Each Hood Control Project will be a Minor Head (1)

 

02 Anti-sea Erosion Projects

   
   

001

Direction and Administration

   

050

Land

   

052

Machinery and Equipment

   

103

Civil Works

   

799

Suspense

   

800

Other Expenditure

 

03 Drainage

   
   

001

Direction and Administration

   

050

Land

   

052

Machinery and Equipment

   

103

Civil Works

   

799

Suspense

   

800

Other Expenditure

Note:

(1)    For this minor head the sub heads will be embankments, Protective works and Buildings.

(e)    Capital Account of Energy

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4801

Capital Outlay on Power Projects

   
 

01 Hydel Generation

   
   

001

Direction and Administration

   

052

Machinery and Equipment

   

190

Investments in Public Sector and other Undertakings

   

799

Suspense

     

Each Hydel-Electric Scheme (1)

   

800

Other Expenditure

 

02 Thermal Power Generation

   
   

001

Direction and Administration

   

052

Machinery and Equipment

   

190

Investments in Public Sector and other Undertakings

   

799

Suspense

     

Each Thermal Power Scheme (2)

   

800

Other Expenditure

 

03 Nuclear Power Generation

   
   

001

Direction and Administration

   

052

Machinery and Equipment

   

102

Fuel

   

103

Waste Management

   

104

Fast Breeder Reactor.

   

190

Investments in Public Sector and other undertakings

   

799

Suspense

     

Each Nuclear Power Scheme

   

800

Other Expenditure

 

04 Diesel/Gas Power Generation

   
   

001

Direction and Administration

   

052

Machinery and Equipment

   

190

Investments in Public Sector and other undertakings

   

799

Suspense

     

Each Diesel/Gas Power Scheme (3)

   

800

Other Expenditure

 

05 Transmission and Distribution (4)

   
   

001

Direction and Administration

   

052

Machinery and Equipment

   

190

Investments in Public Sector and other undertakings

   

799

Suspense

     

Each Transmission and Distribution Scheme (5)

   

800

Other Expenditure

 

06 Rural Electrification

   
   

001

Direction and Administration

   

052

Machinery and Equipment

   

190

Investments in Public Sector and other Undertakings

   

799

Suspense

   

800

Other Expenditure

 

80 General

   
   

001

Direction and Administration

   

003

Training

   

004

Research and Development

   

101

Investments in State Electricity Boards

   

190

Investment in Public Sector and Other Undertakings

   

800

Other Expenditure

Notes:

(1)    The sub heads will be 'Dams', ‘Barrage', ‘Power House', ‘Water Conduit System’, ‘Tail Race Channel’, ‘Generating Plant and Machinery’, ‘Transmission’, ‘Distribution’, 'Ancillary Works', 'Machinery and equipment, 'Buildings' and 'Other expenditure'.

(2)    The sub-heads will be ‘Power House', Boiler Plants and Turbines', 'Coal and ash handing systems'. Water Treatment and Cooling', Transmission', 'Distribution', 'Ancillary Works', 'Buildings' and 'Other expenditure'.

(3)    The sub-heads will be ‘Power House', 'Power Plant' and 'Ancillary Works'.

(4)    This sub-major head will record the expenditure on general transmission and distribution schemes, which cannot be related as such to specific generating systems such as 'Hydro' or ‘Thermo' electric schemes.

(5)    Each scheme such as the "Load Despatching Station" will appear as a minor-head with suitable sub-heads thereunder. Expenditure of non-scheme nature such as that on "Load Despatching Institute" will however be recorded under the major head "4701-Capital Outlay on Major and Medium Irrigation" and "4801-Capital Outlay on Power Projects" as the case may be.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4802

Capital Outlay on Petroleum

   
 

01 Exploration and Production of Crude Oil and Gas

   
   

190

Investments in Public Sector and other undertakings

   

800

Other Expenditure

 

02 Refining and Marketing of Oil and Gas

   
   

190

Investments in Public Sector and other undertakings

   

800

Other Expenditure

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4803

Capital outlay on Coal and Lignite

   
   

190

Investments in public sector and other undertakings

   

800

Other Expenditure

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4810

Capital Outlay on Non-Conventional sources of Energy

   
   

101

Bio-energy.

   

102

Solar

   

103

Wind

   

600

Others

(f)    Capital Account of Industry and Minerals

 

MAJOR / SUB-MAJOR BEADS

MINOR HEADS

4851

Capital Outlay on Village and Small Industries

   
   

101

Industrial Estates

   

102

Small scale Industries

   

103

Handloom Industries

   

104

Handicraft Industries

   

105

Khadi and Village Industries

   

106

Coir Industries

   

107

Sericulture Industries

   

108

Powerloom Industries

   

109

Composite Village and Small Industries Cooperatives

   

200

Other village Industries (1)

   

800

Other Expenditure

Note:

(1)    Not covered by Khadi Village Industry Commission

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4852

Capital Outlay on Iron and Steel Industries

   
 

01 Mining

   
   

004

Research and Development

   

190

Investments in public sector and other undertakings

   

800

Other expenditure

 

02 Manufacture

   
   

004

Research and Development

   

190

Investments in public sector and other undertakings

   

800

Other Expenditure

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4853

Capital Outlay on Non-Ferrous Mining and Metallurgical Industries

   
 

01 Mineral Exploration and Development (1)

   
   

004

Research and Development

   

190

Investments in public sector and other undertakings

   

800

Other Expenditure

 

02 Non-Ferrous Metals

   
   

004

Research and Development

   

190

Investments in public sector and other undertakings

   

800

Other Expenditure

 

60 Other Mining and Metallurgical Industries

   
   

004

Research and Development

   

190

Investments in Public sector and other undertakings

   

800

Other Expenditure

Note:

(1)    This sub-major head will include capital expenditure on general schemes of mineral exploration and development (e.g.) Geological Survey of India.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4854

Capital outlay on Cement and Non-metallic Mineral Industries

   
 

01 Cement

   
   

004

Research and Development

   

190

Investments in Public sector and other undertakings

   

800

Other Expenditure

 

60 Others

   
   

004

Research and Development

   

190

Investments in Public sector and other undertakings

   

800

Other Expenditure

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4855

Capital Outlay on Fertilizer Industries

   
   

004

Research and Development

   

101

Investments in Cooperative Fertilzer Factories

   

190

Investment in Public sector and other undertakings

   

800

Other Expenditure

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4856

Capital Outlay on Petrochemical Industries

   
   

004

Research & Development

   

190

Investments in Public Sector and other undertakings

   

200

Other Investments

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4857

Capital Outlay on Chemicals and Pharmaceutical Industries

   
 

01 Chemical and Pesticides Industries

   
   

004

Research and Development

   

190

Investment in Public Sector and other Undertakings

   

800

Other Expenditure

 

02 Drugs and Pharmaceutical Industries

   
   

004

Research and Development

   

190

Investment in Public Sector and other Undertakings

   

800

Other Expenditure

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4858

Capital Outlay On Engineering Industries

   
 

01 Electrical Engineering Industries

   
   

004

Research and Development

   

190

Investment in Public sector and other undertakings

   

800

Other Expenditure

 

02 Other Industrial Machinery Industries

   
   

004

Research and Development

   

190

Investments in Public Sector and other undertakings

   

800

Other Expenditure

 

03 Transport Equipment Industries

   
   

004

Research and Development

   

190

Investment in Public Sector and Other undertakings

   

800

Other Expenditure

 

04 Ship-Building Industries

   
   

004

Research and Development

   

190

Investment in Public Sector and Other undertakings

   

800

Other Expenditure

 

05 Air Craft Industries

   
   

004

Research and Development

   

190

Investment in Public Sector and Other undertakings

   

800

Other Expenditure

 

60 Other Engineering Industries

   
   

004

Research and Development

   

190

Investment in Public sector and other Undertakings

   

800

Other Expenditure

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4859

Capital Outlay on Telecommunication and Electronic Industries

   
 

01 Telecommunications

   
   

004

Research and Development

   

190

Investment in Public Sector and other Undertakings

   

800

Other Expenditure

 

02 Electronics

   
   

004

Research and Development

   

190

Investment in Public Sector and Other Undertakings

   

800

Other Expenditure

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4860

Capital Outlay on Consumer Industries (1)

   
 

01 Textiles

   
   

004

Research and Development

   

190

Investments in Public Sector and other Undertakings

   

800

Other Expenditure

 

03 Leather

   
   

004

Research and Development

   

190

Investments in Public Sector and other Undertakings

   

800

Other Expenditure

 

04 Sugar

   
   

004

Research and Development

   

190

Investments in Public Sector and other Undertakings

   

800

Other Expenditure

 

05 Paper and Newsprint

   
   

004

Research and Development

   

190

Investments in Public Sector and other Undertakings

   

800

Other Expenditure

 

60 Others

   
   

101

Edible Oils

   

102

Foods and Beverages

   

206

Distilleries

   

212

Soap

   

213

Plastics

   

214

Toilet Preparation

   

216

Photo Films

   

217

Jute

   

218

Salt

   

600

Others

Note:

(1)    Minor heads below sub major heads 01 to 05 will appear as sub-heads below each of the minor heads below sub major head "60 others".

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4861

Capital Outlay on Atomic Energy Industries

   
 

01 Heavy Water

   
     

Each Heavy Water Plant will be a Minor Head (1)

   

204

Heavy Water Production (2)

   

207

Feed Stock Materials

   

208

Improvements/modifications to Heavy Water Plants.

   

209

Housing Colonies for Heavy Water Plants.

   

800

Other Expenditure

 

02 Atomic Minerals

   
   

201

Atomic Mineral Division

   

800

Other Expenditure

 

60 Others

   
   

103

Thorium Extraction

   

105

Waste Treatment Facility

   

190

Investments in Public sector and other undertakings

   

201

Bhabha Atomic Research Centre

   

202

Nuclear Fuel Complex

   

203

Fuel Reprocessing

   

204

Radiation

   

205

Centre for Advanced Technology.

   

208

Rare Earth Development

   

800

Other Expenditure

Notes:

(1)    This minor head is intended to record only the cost of installation of heavy water plants.

(2)    This minor head will record the operational expenses of Heavy Water Plants in operation on gross basis and cost of the finished product at predetermined rates shall be deducted to arrive at the net operational cost.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4875

Capital Outlay on Other Industries

   
 

01 Opium and Alkaloid Industries

   
   

107

Ghazipur Opium Factory

   

108

Neemuch Opium Factory

   

109

Ghazipur Alkaloid Works

   

110

Neemuch Alkaloid Works

 

60 Other Industries

   
   

004

Research and Development

   

190

Investments in Public sector and other undertakings (1)

   

800

Other Expenditure

Note:

(1)    This minor head will record investments in industries which cannot be accommodated under any other major head in the sector "Industries", such as the National Buildings Construction Corporation, Engineers (India) Ltd. etc.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4885

Other Capital Outlay on Industries and Minerals

   
 

01 Investments in Industrial Financial Institutions

   
   

190

Investments in Public sector and other undertakings (1)

   

200

Other Investments

 

02 Development of Backward Areas

   
   

190

Investments in Public sector and other undertakings

   

800

Other Expenditure

 

60 Others

   
   

800

Other Expenditure

Note:

(1)    This minor head will include investments in "State Financial Corporations".

(g)    Capital Account Of Transport

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

5002

Capital Outlay on Indian Railways-Commercial Lines

   
 

01 New Lines

   
   

121

Construction of New Lines

   

122

Purchase of New lines and restoration of dismantled lines

   

800

Other Expenditure

 

02 Traffic Facilities

   
   

134

Gauge Conversion

   

135

Doubling

   

200

Other Traffic Facilities (This will include Yard remodelling and others as sub heads)

 

03 Rolling Stock

   
   

131

Wagons

   

136

Locomotives

   

137

EMUs

   

200

Other Rolling stock

 

04 Track Renewals

   
 

05 Bridge Works

   
 

06 Signalling and Telecommunication

159

Taking over of lines from P&T

   

160

Original Works

   

200

Others

 

07 Electrification

   
   

160

Original works

   

200

Others

 

08 Road Safety

   
   

101

Road Safety Works-Conversion of Unmanned Level Crossing into Manned Level Crossings

   

102

Road Safety Works-Conversion of Level Crossing into Road over Bridges/Road under Bridge

 

09 Machinery and Plant

   
 

10 Workshops

   
   

162

Production Units

   

200

Other Workshops and Sheds

 

11 Staff Welfare

   
 

12 Staff Quarters

   
 

13 User's Amenities

   
   

101

Passenger Amenities

   

200

Other Amenities

 

14 Investments in Government Commercial Undertakings

   
   

101

Roadways

   

200

Other undertakings

 

15 Inventories

   
   

101

Manufacturing Suspense

   

700

Miscellaneous Advances

   

799

Stores Suspense

 

16 Metropolitan Transport Projects

   
 

18 Deduction of Expenditure

   
   

901

Receipt on Capital Account

   

902

Amount met from Railway Depreciation Reserve Fund

   

903

Amount met from Railway Development Fund

   

904

Amount met from Railway Accident Compensation, Safety and Passenger Amenities Fund

   

905

Amount met from Railway Pension Fund

   

906

Transferred amount to Major Head 3004-Open Line Works (Revenue Works) from which the expenditure is met

   

907

Deduct amount met from Capital Fund.

 

60 Other Electrical Works

   
   

161

DMC Renewals

 

80 General

117

Computerisation

   

118

Railway Research

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

5003

Capital Outlay on Indian Railways-Strategic Lines

   
   

101

Manufacturing Suspense

   

102

Rolling Stock

   

103

Track Renewals

   

104

Bridge Works

   

105

Taking over of line wires from P & T Deptt.

   

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 Govt. Commercial undertakings-Road Services

   

115

Signalling and Telecommunication Works

   

116

Other Specified Works

   

117

Computerisation

   

118

Railway Research

   

119

Transport Projects

   

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 Crossings

   

125

Road Safety Works-Conversion of Level Crossing into Road over Bridges/Road under Bridge

   

134

Gauge Conversion

   

135

Doubling

   

190

Investment in Govt. Commercial undertakings-Other public sector undertakings

   

700

Miscellaneous Advance

   

799

Stores Suspense

   

901

Deduct-Receipt on Capital Accounts

   

902

Deduct-Amount met from Railway Depreciation Reserve Fund

   

903

Deduct-Amount met from Railway Development Fund

   

904

Deduct-Amount met from Railway Accident Compensation, Safety and Passengers Amenities fund

   

905

Deduct-Amount met from Railway Pension Fund

   

906

Transfer amount to major Head 3004-Open Line Works (Revenue Works) from which expenditure is met

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

5051

Capital Outlay on Ports and Light Houses

   
 

01 Major Ports

001

Direction and Administration

     

A minor head for each Major Port (1)

 

02 Minor Ports

   
   

200

Other Small Ports

     

A minor head for each Minor Port

 

03 Light Houses and light ships

   
   

101

Construction and Development of Light Houses

   

103

Construction and Development of other Navigational Aids (2)

   

799

Suspense

   

800

Other Expenditure (3)

 

80 General

   
   

001

Direction and Administration

   

003

Training

   

004

Research and Development

   

190

Investments in Public Sector and other undertakings

   

800

Other Expenditure

Notes:

(1)    The minor heads will record the expenditure on development under the following sub-heads with suitable detailed heads thereunder-

  1. Preliminary Expenses.
  2. Acquisition of Land.
  3. Construction of docks, berths and jetties.
  4. Port equipment and machinery.
  5. Transport facilities and fleet.
  6. Floating craft.
  7. Warehousing facilities.
  8. Buildings.
  9. Suspense.
  10. Other expenditure.

(2)    This minor head will include expenditure on lightships, beacons, radar reflectors, buoys, launches, etc.

(3)    This minor head will include expenditure on buildings for offices of the Department of lighthouses and lightships.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

5052

Capital Outlay on Shipping

   
 

01 Overseas Shipping

   
   

190

Investments in Public sector and other undertakings

   

201

Acquisition and Expansion of Tonnage (1)

   

800

Other Expenditure

 

02 Coastal Shipping

   
   

190

Investments in public sector and other undertakings

   

201

Acquisition and Expansion of Tonnage (1)

   

800

Other Expenditure

 

80 General

   
   

190

Investments in public sector and other undertakings

   

201

Acquisition and Expansion of Tonnage (1)

   

800

Other Expenditure (2)

Notes:

(1)    This minor head will record expenditure on purchase of ships for departmentally run services.

(2)    This minor head will include expenditure on buildings for offices of the Department of shipping.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

5053

Capital Outlay on Civil Aviation

   
 

01 Air Services

   
   

190

Investments in public sector and other undertakings

   

800

Other Expenditure

 

02 Air Ports

   
   

102

Aerodromes

   

190

Investments in Public Sector and Other undertakings

   

800

Other Expenditure

 

60 Other Aeronautical Services

   
   

052

Machinery and Equipment

   

101

Communications

   

102

Navigation and Air Route Services

   

103

Safety

   

104

Traffic Control

   

800

Other Expenditure

 

80 General

   
   

003

Training and Education

   

004

Research and Development

   

101

Inspection

   

283

Housing

   

799

Suspense

   

800

Other Expenditure

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

5054

Capital Outlay on Roads and Bridges (l) (3)

   
 

01 National Highways (2)

   
   

052

Machinery & Equipment

   

101

Permanent Bridges (2)

   

337

Road Works

   

799

Suspense

   

800

Other Expenditure

 

02 Strategic and Border Roads

   
   

052

Machinery and Equipment

   

101

Bridges

   

337

Road works

   

799

Suspense

   

800

Other Expenditure

 

03 State Highways

   
   

052

Machinery and Equipment

   

101

Bridges

   

337

Road works

   

799

Suspense

   

800

Other Expenditure

 

04 District & Other Roads

   
   

101

Bridges

   

337

Road works

   

800

Other Expenditure

 

05 Roads

   
   

052

Machinery and Equipment Inter-State or Economic Importance.

   

101

Bridges

   

337

Roads Works

   

799

Suspense

   

800

Other Expenditure.

 

80 General

   
   

003

Training

   

004

Research

   

190

Investments in public sector and the undertakings

   

800

Other Expenditure

Notes:

(1)    For adjustment of debits on account of pro-rata charges of establishment /tools and plants charges transferred from 2059/4059 public works/capital outlay on Public works see note below these major heads.

(2)    The expenditure to be met out of the "National Highways Permanent Bridges Fees Fund" will be exhibited under the detailed head "Major Works" below the sub-head "Works financed from National Highways Permanent Bridges Fees Fund".

(3)    The expenditure to be met out of the Police Funds will be classified under the major head '4055 -Capital Outlay on Police'.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

5055

Capital Outlay on Road Transport

   
     

Each Departmental Undertaking will be a Minor Head

   

050

Lands and Buildings

   

102

Acquisition of Fleet

   

103

Workshop Facilities

   

190

Investments in Public sector and other undertakings

   

799

Suspense

   

800

Other Expenditure

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

5056

Capital Outlay on Inland Water Transport

   
     

Each Departmental Undertaking will be a Minor Head

   

101

Landing Facilities

   

102

Workshop Facilities

   

104

Navigation

   

190

Investments in Public Sector and other undertakings

   

800

Other Expenditure

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

5075

Capital Outlay on Other Transport Services

   
 

01 River Training Works

   
   

201

Farakka Project

   

600

Other River Training Works

 

60 Others

   
   

190

Investments in Public Sector and other undertakings

   

800

Other Expenditure

(h)    Capital Account Of Communication

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

5201

Capital Outlay on Postal Services

   
   

003

Training

   

101

Postal Network (1)

   

104

Mechanistion and Modernisation of Postal Services

   

202

Administrative Offices (2)

   

203

Staff Quarters (2)

   

204

R.M.S.Vans

   

205

Civil Engineering Suspense (3)

   

901

Deduct amount met from - Capital Reserve Fund

   

902

Deduct amount met from - Depreciation on historical costs

Notes:

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

  1. Land
  2. Buildings
  3. Mail motor vehicles
  4. Other motor vehicles and launches; and
  5. Internal plant

(2)    These minor heads will have the following sub-heads

  1. Land
  2. Buildings

(3)    This minor head will have the following sub-heads/Detailed heads :

  1. Civil Engineering store suspense
  1. Debit Stock
  2. Credit Issued to New Assets
  3. Net Deposits
  4. Recoveries:

(i)    Issued to working Expenses.
(ii)    Issued to sales, transfers etc.

  1. Net Suspense
  1. Purchase
  1. Debits
  2. Credits
  3. Net Debits
  1. Miscellaneous Civil Engineering Advances.
  1. Debits
  2. Credits
  3. Net Debits

MAJOR/SUB-MAJOR HEADS

MINOR HEADS

5225

Capital Outlay on Telecommunication Services (l)

   
 

01 Telegraph and Telex Systems

   
   

201

Telegraphs Offices

   

202

Telex System

 

02 Local Telephone systems

   
   

201

Telephone Exchange (Automatic)

   

202

Telephone Exchanges (Manual)

   

204

Indian Mobile Personal Communication Services

   

205

Inet and Internet

 

03 Long distance switching systems

   
   

201

Trunk Automatic Exchanges

   

202

STD and other trunk dialing systems

   

203

Manual Trunk Exchanges

 

04 Long distance Transmission systems

   
   

201

Coaxial cable systems

   

202

Other Trunk cable systems

   

203

Microwave Radio Relay systems

   

204

U.H.F. and V.H.F. Relay Systems

   

205

Open Wire and Courier Systems

   

206

H.F. Radio systems

   

207

Voice Frequency Telegraphy

   

208

Satellite Schemes

   

209

Optical Fibres Cable System

   

210

Village Public Telephones

   

799

Suspense(2)

 

05 Ancillary Systems

   
   

201

Telecommunication Engineering Centres

   

202

Training Centres

   

203

Technical and Development Circles

   

204

Stores Depots

   

205

Telecommunication Factories

   

206

Telecommunication Industries (3)

   

207

Posts and Telegraphs Civil Engineering wing (4)

   

208

Telecommunication computer system

   

209

Quality Assistance Circle

 

60 Other Lands and Buildings

202

Administrative Offices

   

203

Staff Quarters

 

80 General

   
   

102

Stores suspense Account

   

103

Manufacturing Suspense Account

   

190

Investment in Public sector and other undertakings

   

201

Civil Engineering Stores Suspense Accounts

   

800

Other Expenditure

   

901

Deduct-Amount met from advance Rentals under O.Y.T. and other schemes

   

902

Deduct- Expenditure met from Capital Reserve Fund

   

903

Deduct- Depreciation historical cost transferred from revenue

   

904

Deduct-Amount transferred from revenue

   

905

Deduct-Amount met from Deposits on leased Telecommunication Services.

   

906

Deduct-Amount met from Deposits for Tatkal Telephone Scheme.

Notes:

(1)    The following sub-heads may be opened under any of the minor heads below this major head by the P&T Board depending upon the necessity.

  1. land
  2. Building
  3. Apparatus and Plant
  4. Teleprinter and subscriber's installations
  5. Motor vehicles and launches
  6. Installation Test equipment
  7. Cables
  8. Lines and Wires
  9. Subscribers' Installations
  10. Direction and Administration
  11. Masts and Aerials
  12. Direction and Execution

(2)    Please see Note (6) below the major head ‘3225’.

(3)    Each industry/Company will appear as a distinct sub-head e.g. "Telecommunication Consultants India Ltd."

(4)    Even though the Civil Engineering wing looks after the civil engineering works of Postal and Telecom wings, it forms part of Telecommunications wing. Accordingly the capital expenditure on this wing forms part of the capital outlay on Telecommunications.

MAJOR/SUB-MAJOR HEADS

MINOR HEADS

5252

Capital Outlay on Satellite system

   
   

201

Project Management

   

202

Launch Services

   

203

Space Crafts

   

204

Master Control Facility

   

283

Housing

   

800

Other Expenditure

 

MAJOR/SUB-MAJOR HEADS

MINOR HEADS

5275

Capital Outlay on other Communication Services

   
   

101

Other Communication Facilities (1)

   

190

Investments in Public Sector and other undertakings

   

800

Other Expenditure

Note:

(1)    This minor head will include expenditure on buildings etc. for the Monitoring Organisation.

(i)    Capital Account Of Science Technology and Environment

 

MAJOR/SUB-MAJOR HEADS

MINOR HEADS

5401

Capital Outlay on Atomic Energy Research

   
   

201

Bhabha Atomic Research Centre

   

202

Indira Gandhi Centre for Atomic Research

   

205

Pilot Plants

   

206

Centre for Advanced Technology

   

283

Housing

   

400

Other Research Facilities

   

800

Other Expenditure (1)

Note:

(1)    This will include expenditure on investment in co-operative societies and expenditure on the acquisition of common land. The expenditure on the acquisition of land relating to a programme will, however, be booked under a sub-head "Land" under the relevant programme minor head.

MAJOR/SUB-MAJOR HEADS

MINOR HEADS

5402

Capital Outlay on Space Research

   
   

052

Machinery and Equipment

   

101

Space Technology

   

102

Space Applications

   

103

Space Science

   

283

Housing

   

800

Other Expenditure

 

MAJOR/SUB-MAJOR HEADS

MINOR HEADS

5403

Capital Outlay on Oceanographic Research

   
   

003

Training

   

004

Research and Development

   

101

Oceanographic Survey

   

102

Antartic Research

   

103

Polymetallic Nodules Programme Research and Development

   

800

Other Expenditure

 

MAJOR/SUB-MAJOR HEADS

MINOR HEADS

5425

Capital Outlay on other Scientific and Environmental Research

   
   

201

Survey of India (1)

   

208

Ecology and Environment

   

600

Other Services

   

800

Other Expenditure

Note:

(1)    Divided into the sub-heads (a) Building and (b) Equipment

(j)    Capital Account Of General Economic Services

 

MAJOR/SUB-MAJOR HEADS

MINOR HEADS

5452

Capital Outlay on Tourism

   
 

01 Tourist Infrastructure

   
   

101

Tourist Centre

   

102

Tourist Accommodation

   

103

Tourist Transport

   

190

Investments in Public Sector and other Undertakings

   

800

Other Expenditure

 

80 General

   
   

003

Training

   

104

Promotion and Publicity

   

190

Investment in Public Sector and other Undertakings

   

800

Other Expenditure

 

MAJOR/SUB-MAJOR HEADS

MINOR HEADS

5453

Capital Outlay on Foreign Trade and Export Promotion

   
 

01 Kandla Free Trade Zone

   
   

001

Direction and Administration

   

051

Construction and Development

 

02 Santacruz

   
   

001

Direction and Administration

   

051

Construction and Development

 

03 EPZ (Salt Lake)

   
   

001

Direction and Administration

   

051

Construction and Development

 

04 FALTA (EPZ)

   
   

001

Direction and Administration

   

051

Construction and Development

 

05 Madras EPZ

   
   

001

Direction and Administration

   

051

Construction and Development

 

06 Cochin EPZ

   
   

001

Direction and Administration

   

051

Construction and Development

 

07 NOIDAEPZ

   
   

001

Direction and Administration

   

051

Construction and Development

 

08 New (EPZ)(1)

   
 

80 General

   
   

190

Investments in Public Sector and other Undertakings

   

800

Other Expenditure

Note:

(1)    Minor heads "001 Direction and Administration" and “051 Construction and Development" may be opened under each new EPZ.

MAJOR/SUB-MAJOR HEADS

MINOR HEADS

5455

Capital Outlay on Meteorology

   
   

001

Direction and Administration

   

003

Training

   

101

Satellite Service

   

102

Observatories and Weather Stations

   

103

Research Programmes

   

200

Other Meteorological Services

   

800

Other Expenditure

 

MAJOR/ SUB-MAJOR HEADS

MINOR HEADS

5465

Investments in General Financial and Trading Institutions

   
 

01 Investments in General Financial Institutions

   
   

190

Investments in Public Sector and Other Undertakings Banks, etc.

   

800

Other Expenditure

 

02 Investment in Trading Institutions

   
   

190

Investments in Public Sector and Other Undertakings (1)

   

800

Other Expenditure

Note:

(1)    This minor head will record expenditure on investments in trading Institutions like State Trading Corporation, Minerals and Metals Trading Corporation, etc.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

5466

Investment in International Financial Institutions

   
   

201

Investments in the International Bank for Reconstruction and Development.

   

202

Subscriptions to International Association.

   

203

Investments in the Asian Development Bank. Similarly a Minor Head for investments in each other International Institutions.

 

MAJOR/ SUB-MAJOR HEADS

MINOR HEADS

5475

Capital Outlay on other General Economic Services.

   
   

101

Land Ceilings (other than agricultural land) (1) (3)

   

102

Civil Supplies (4)

   

103

Land Ceiling for Agricultural Land.(1) (3)

   

107

Census

   

112

Statistics

   

202

Compensation to Land holders on abolition of Zamindari System (2) (3)

   

800

Other Expenditure

Notes:

(1)    Compensation Bonds issued under Land ceiling laws will be accounted for under this head.

(2)    This head will record payments of compensation to Landholders on the abolition of Zamindari system, when it is decided to capitalise the expenditure.

(3)    In case where Bonds are issued in lieu of cash paymen ts the value of the bonds is debited to this head by per contra credit to the head '6001-Intemal Debt of the Central Government-compensation and other Bonds'/'6003 Internal Debt of the State Government-compensation and other Bonds' as the case may be in the sector 'Public Debt'.

(4)    Please see Note (1 ) below the Major Head '4408 Capital Outlay on Food, Storage and Warehousing'. This minor head will record expenditure on civil supply schemes other than those relating to food grains and pulses such as on procurement and distribution of Vanaspati, Edible Oils, Kerosene etc.