K.    Deposits and Advances

(a)    Deposits Bearing Interest

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8336

Civil Deposits

   
   

101

Security Deposits (1)

   

800

Other Deposits

Note

(1)    This will also record Security Deposits deposited by Emigrants prior to 14-9-87 (which were also earning interest with the banks) under Emigration Rules, 1983 and which are transferred by State Bank of India, Bombay and State Bank of Patiala, New Delhi to Government Accounts.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8337

Deposits of Railways

   
   

101

Indian Railway Deposits

   

102

IRCA-Employees' Provident Fund (1)

   

103

Contributory IRCA-Employees' Provident Funds-Investment Account

   

104

Non Contributory IRCA-Employees' Provident Funds-Investment Account

Note:

(1)    "Contributory" and “Non-contributory Fund" will be recorded under separate sub-head under this minor head.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8338

Deposits of Local Funds

   
   

101

Deposits of Municipal Corporations (1)

   

102

Deposits of State Transport Corporations

   

103

Deposits of State Housing Boards

   

104

Deposits of other Autonomous Bodies (2)

Notes:

(1)    Desposits in respect of each Municipal Corporation may be shown under a distinct sub-head.

(2)    This minor head will record interest bearing deposits of autonomous bodies which have been declared as Local Funds. Deposits in respect of each such fund will be recorded under a distinct sub-head.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8342

Other Deposits

   
   

101

National Defence Fund

   

102

Deposits of Shipping Development Fund

   

103

"Deposits of Government Companies, Corporations etc. (1) "

   

104

"Coal Mines Family Pension Scheme,1971"

   

105

"Coal Mines Deposit-Linked Insurance Scheme,1976"

   

106

"Employees' Family Pension Scheme,1971"

   

107

Deposits Towards Payment of Estate Duty

   

108

"Deposits of Income Tax, Super Tax EPT and Surcharge"

   

109

Own Your Telephone Exchange Deposits

   

110

Telephone Application Deposits

   

111

Telex Application Deposits

   

112

Field Deposits

   

113

Solatium Fund

   

114

Leased Telecommunication Facility Deposits

   

115

Deposits by MTNL for financing Telecommunication Projects

   

116

Deposits of State Bank of India under NRI Bonds Scheme.

   

120

Miscellaneous Deposits (2)

Notes:

(1)    Deposits of each Government Company/Corporation will be recorded under a separate sub-head.

(2)    This is a residuary head, intended to record all types of miscellaneous deposits with a distinct sub-head for each type of deposit.

(b)    Deposits Not Bearing Interest

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8443

Civil Deposits

   
   

101

Revenue Deposits (1)

   

102

Customs and opium Deposits (2)

   

103

Security Deposits (3)

   

104

Civil Courts Deposits (4)

   

105

Criminal Courts Deposits

   

106

Personal Deposits (5)

   

107

Trust Interest Funds (6)

   

108

Public works Deposits

   

109

Forest Deposits

   

110

Deposits of Police Funds

   

111

Other Departmental Deposits

   

112

Deposits for purchases etc. in India (7)

   

113

Deposits for purchases etc, abroad (8)

   

114

Export Trade Deposits

   

115

Deposits received by Government Commercial Undertakings

   

116

Deposits under various Central and State Acts (9)

   

117

Deposits for work done for Public bodies or private individuals (10)

   

118

Deposits of fees received by Government servants for work done for private bodies.

   

119

Companies Liquidation Accounts (11)

   

120

Deposits of Autonomous District and Regional Funds (Assam, Meghalaya and Mizoram)

   

121

Deposits in Connection with Elections (13)

   

122

Mines Labour Welfare Deposits (14)

   

123

Deposits of Educational Institutions

   

124

Unclaimed Deposits in the G.P. Fund (15)

   

125

Unclaimed Savings Bank Deposits

   

126

Unclaimed Deposits in other Provident Funds (15)

   

127

Deposits of Local Bodies for meeting claims of contractors/ employees' pensioners etc. who have migrated to Pakistan

   

128

Deposits on a/c of Government deposits transferred from Pakistan

   

129

Deposits on a/c of cost price of Liquor, Ganja and Bhang

   

130

Provident Societies Liquidation Account (12)

   

800

Other Deposits (16)

Notes:

(1)    Revenue deposits are made in Revenue Courts or in connection with revenue administration.

(2)    These will appear as deposits of the Central Government in the books of several Principal Account Officers of Ministries/Departments.

(3)    These will include earnest money deposits made by intending tenderers of the Civil Defence Departments, and Security Deposits realised by the Police Department under the Motor Vehicles Tax Act or other Acts. In the case of earnest money deposits of intending tenderers of the P.W.D., these relating to successful tenderers, where the Departmental officers of the P.W.D. desire that these deposits should be transferred to the credit of the P.W. Department as security deposit of contractors, they may be transferred to the minor head "P.W.D. deposits' in terms of 188 of Central Government Accounts (R & P) Rules 1983. This head also includes cash security deposits realised under the financial rules of the Government and Security Deposits under Emigration Rules, 1983. Cash security deposits of subordinates of the P.W.D. realised in public works divisions will, however, be credited under the minor head 'public works deposits'.

(4)    Under Civil Court Deposits, Supreme Court, High Courts, Small Causes Courts and Income-tax Officers who receive such deposits may be distinguished in inner columns.

(5)    'Personal Deposits' are deposits of which a banking account only is kept (not being Civil or Criminal Court Deposits). Details such as "Wards" and "Attached Estates Deposits" and "Trusts and Endowments" may be kept in the local accounts.

(6)    This head is intended as a "Personal Deposit" for accommodating receipt on account of interest on the securities held by the Accountants General and other Government Officers acting as Treasurers of Charitable Endowments under the Charitable Endowments Act, and also for making payment of arrears of interest etc. from out of the accretions and balances lying at the credit of this head.

(7)    This head is intended to record inter-alia the deposits received from Municipalities and other outside bodies etc., on account of value of stores purchased by them through the Director General of Supplies and Disposals of Government of India or other Central stores purchases organisations etc. in the State Government

(8)    Amounts deposited in respect of purchase and procurements under foreign Credit/Loan agreements are adjusted under a sub-head "Purchases under Credit/Loan agreements", while those relating to other purchase and procurements, viz. through the I.S.M. etc. are taken to a sub-head "Other purchases." Suitable detailed heads may be opened for each Credit/Loan agreements wherever necessary. Another sub-head "Miscellaneous" is intended to account for the rupee deposits made by the State Electricity Boards on account of inspection charges.

(9)    Deposits in respect of each" Act" may be shown under a distinct sub-head, such as "Deposits under Section 22-D of Minimum Wages Act, 1948", "Deposits under the Contract Labour (Regulations and Abolition) Act, 1970", "Deposits of the surplus estates of deceased officers, deserters and others of the Indian Army", "Deposits under the Bombay Public Conveyance Act", etc.

(10)    Sums received in advance from Municipalities or other bodies financially independent of Government for payment of compensation for land acquired for such bodies are credited to this head. Fees deposited by the Indian Nationals for procurement of Educational Certificates etc. for them from the Bangladesh authorities (Through Indian High Commission in Bangladesh) will also be recorded under this minor head.

(11)    This head is intended to record the credits on account of unclaimed dividends and undistributed assets of companies in official or voluntary liquidation.

(12)    This head receives the sums made over by the liquidators to the Superintendent of Insurance under Section 93(5) of the Insurance Act,1938. If within a period of five years from the date on which any sums have been made over to the Superintendent of Insurance an order of a Court of competent jurisdiction has not been obtained at the instance of any claimant to such sums for their disposal, the said sums shall become the property of Government.

(13)    The deposits under this minor head are to be classified under the following sub-heads:-

  1. Deposits made by candidates for State/Union Territory Legislature.
  2. Deposits made by candidates for Parliament
  3. Deposits made for election petitions.
  4. Deposits made for election appeal.
  5. Deposits made by Candidates for Presidential/Vice Presidential Elections.

(14)    Deposits on account of the Coal, Mica and Other Mines may be shown under distinct sub heads.

(15)    The sums lying at the credit of the subscribers in these Provident Funds, of which payments have not been taken within the prescribed period after they become payable under the P.F. rules, should be transferred to these heads at the end of each year, and dealt with under the ordinary rules relating to deposits, namely that action shall be taken to lapse all deposits to Government, keeping in view the provisions of Rule 189 of Central Government (Receipt and Payment) Rules, 1983 or Rule 635 of C.T.Rs. or the corresponding provisions in the State Treasury Rules/Codes etc. The amount should by transfer be credited to the head of account "0075-Misc. General services-unclaimed deposits", after keeping a note in the Register of deposits against the relevant items.

(16)    This residuary minor head includes all other categories of deposits, which cannot be brought under the other distinct minor heads under this major head. These include "Deposits of the District Chowkidar Reward Fund, Assam", "Deposits of the Assam Village Development Fund", "Deposits of the Coal field Recruiting Organisation", "Municipal Taxes on Government Residential Buildings", "Sinhastha Mela Fund (MP)", "Official Receivers Remuneration Fund", "Cash Deposits of retiring Government servants" etc. Separate sub-heads may be opened for each of these deposits, under this minor head.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8444

Defence Deposits

   
   

101

Defence Services Deposits

   

102

Unclaimed Provident Fund Deposits (1)

   

800

Other Deposits (2)

Notes:

(1)    See Note (15) below the major head "8443- Civil Deposits".

(2)    This minor head will include "Trust interest account".

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8445

Railway Deposits

   
   

101

Indian Railway Deposits

   

102

Deposits of Branch Line Companies

   

103

Unclaimed Provident Fund Deposits (1)

   

104

Trust Interest Account (2)

   

800

Other Deposits

Notes:

(1)    See Note (15) below major head "8443-Civil Deposits".

(2)    This minor head will record interest realised on Government securities of contractors etc. pending distribution thereof to the Depositors.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8446

Postal Deposits

   
   

101

Postal Deposits

   

800

Other Deposits (1)

Note:

(1)    See Note (2) below the major head "8444-Defence Deposits".

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8447

Telecommunication Deposits

   
   

101

Telecommunication Deposits

   

800

Other Deposits(1)

Note:

(1)    See Note (2) below major head "8444- Defence Deposits".

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8448

Deposits of Local Funds

   
   

101

District Funds

   

102

Municipal Funds

   

103

Cantonment Funds

   

104

Funds of Insurance Association of India

   

105

State Transport Corporation Funds

   

106

Funds of the ICAR

   

107

State Electricity Boards Working Funds

   

108

State Housing Boards Funds

   

109

Panchayat Bodies Funds (1)

   

110

Education Funds

   

111

Medical and Charitable Funds

   

112

Port and Marine Funds

   

113

Ladakh Autonomous Hill Development Council Fund.

   

114

Jharkand Area Autonomous Council Fund

   

120

Other Funds (2)

Notes:

(1)    Includes funds such as "Panchayat Samiti Funds", "Village Panchayat Funds", "Zila Parishad Funds" etc. which may be exhibited under distinct sub-heads.

(2)    Includes all other miscellaneous funds such as "Town and Bazar Funds" which may be shown under distinct sub-heads.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8449

Other Deposits

   
   

101

Countess of Dufferin Fund

   

102

Cement Regulation Account

   

103

Subventions from Central Road Fund (1)

   

104

Deposits of Mines Provident Fund

   

105

Deposits of Market Loans (3)

   

106

Accounts under Indo-US Agreement 1974 (5)

   

107

Deposits of Income tax, Super tax, Excess Profit Tax, including interest and surcharge

   

108

Deposits of Local Bodies for discharge of Loans (2)

   

109

Levy Sugar Price Equalisation Fund

   

110

Personal Injuries (Compensation and Insurance) Fund

   

111

Drug Prices Equalisation Fund

   

112

Coconut Development Fund

   

113

Oil-seeds and Vegetable Oil Development Fund;

   

114

Advance Deposits for IDA Aided Projects (6)

   

115

Advance Deposits for IBRD Aided Projects (7)

   

117

Advance Deposits for IFAD Aided Projects (8)

   

118

Advance Deposits for Japanese grants aided project (9)

   

119

Advance Deposits for ADB assisted Projects (10)

   

120

Miscellaneous Deposits (4)

Notes:

(1)    See Note (1) below the major head "8224 Central Road Fund".

(2)    Represents deposits of Sinking Funds created by local bodies for discharge of loans taken from Government.

(3)    Subscriptions received towards various market loans floated by the state/Central Governments are initially recorded under this minor head, pending eventual transfer to the major head "Internal Debt of the State Governments/Central Government Market Loans" on receipt of details from the Reserve Bank of India, Bombay.

(4)    This residuary minor head is intended to record transactions on account of deposits which cannot be accommodated under any of the other minor heads under this major head. Separate sub-heads may be opened for each type of such deposits.

(5)    The following are the authorised sub heads under this minor head.

  1. Transition Account under Indo-US Agreement,1974.
  2. Cooley Account under the Indo-US Agreement, 1974.
  3. Rupee Account under the Indo-US Agreement,1974.
  4. Dollar Denominated Account under the Indo-US Agreement,1974.

(6)    Each IDA Project will be shown as sub-head.

(7)    Each IBRD Project will be shown as sub-head with detailed head thereunder as IBRD Loan No.

(8)    Each IFAD Project will be shown as sub-head as IFAD Credit No. ………….etc.

(9)    Each Japanese Grants aided Project will be shown as sub-head as Trust Account No……….. (JPY) …………etc.

(10)    Each ADB Project will be shown as a sub-head as "ADB Loan No..................... etc.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8450

Balance Account of Union Territories

   
   

101

Balance of Pondicheny

   

102

Balance of Goa, Daman and Diu

   

104

Balance of Arunachal Pradesh

   

105

Balance of Mizoram.

   

106

Balance of National Capital Territory of Delhi.

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8451

Bhopal Gas Leak Disaster Relief Fund

   
   

101

Claims and Relief Fund

   

102

Claims and Relief Fund -Investment Account

   

103

Insurance Fund

   

104

Insurance Fund - Investment Account

   

105

Contingency Fund

   

106

Contingency Fund - Investment Account.

   

107

Advance to Union Government for payment of Interim Relief 1993.

(c)    Advances

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8550

Civil Advances

   
   

101

Forest Advances

   

102

Revenue Advances(1)

   

103

Other Departmental Advances(2)

   

104

Other Advances(3)

Notes:

(1)    Will be divided under two sub heads with details as follows

Sub-Heads

Detailed Heads

Advance for Survey Operations

Advances for boundary pillars.

 

Revenue Survey Advances.

 

Talukdari settlement advances.

 

Cost of survey marks.

 

Cost of boundary marks

 

recoverable from landholders.

 

Cost of boundary marks pending

 

completion of survey operation.

Excise Advances

Abkary Advances

(2)    Separate sub heads may be opened for each type of advance granted for departmental purposes. Separate sub heads may be opened for departmental advances granted by High Commission for India in London.

(3)    Includes advances for rest camps granted by Civil Officers for marching of troops and advances to the families for deceased Government servants under the provisions of Rule 262 (2) of GFRs 1963 or other similar provisions of State Financial Rules. This will also include transactions of the nature of Special Advances. For each such advance, a separate sub-head may be opened.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8551

Defence Advances

   
   

101

Defence Advances

 

MAJOR / SUB-MAJOR HEADS

MINOR HEAD

8552

Railway Advances

   
   

101

Department Advances

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8553

Postal Advances

   
   

101

Postal Advances

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8554

Telecommunication Advances

   
   

101

Telecommunication Advances