List of
Major and Minor Heads
Union and States

Issued by the Ministry of Finance,
Department of Expenditure,
Controller General of Accounts


General Directions



A. Tax Revenue

(a) Taxes on Income and Expenditure

0020. Corporation Tax
0021. Taxes on Income other than Corporation Tax
0022. Taxes on Agricultural Income
0023. Hotel Receipts Tax
0024. Interest Tax
0028. Other Taxes on Income and Expenditure

(b) Taxes on Property and Capital Transactions

0029. Land Revenue
0030. Stamps and Registration Fees
0031. Estate Duty
0032. Taxes on Wealth
0033. Gift Tax
0035. Taxes on Immovable Property other than Agricultural Land

(c) Taxes on Commodities and Services

0037. Customs
0038. Union Excise Duties
0039. State Excise
0040. Taxes on Sales, Trade etc.
0041. Taxes on Vehicles
0042. Taxes on Goods and Passengers
0043. Taxes and Duties on Electricity
0044 Service Tax
0045. Other Taxes and Duties on Commodities and Services

B. Non-Tax Revenue

(a) Fiscal Services

0046. Currency, Coinage and Mint
0047. Other Fiscal Services

(b) Interest Receipts, Dividends and Profits

0049. Interest Receipts
0050. Dividends and Profits

(c) Other Non-Tax Revenue

(i) General Services
0051. Public Service Commission
0055. Police
0056. Jails
0057. Supplies and Disposals
0058. Stationery and Printing
0059. Public Works
0070. Other Administrative Services
0071. Contributions and Recoveries towards Pension and Other Retirement benefits
0075. Miscellaneous General Services
0076. Defence Services - Army
0077. Defence Services - Navy
0078. Defence Services - Air Force
0079. Defence Services - Ordnance Factories
(ii) Social Services
0202. Education, Sports, Art and Culture
0210. Medical and Public Health
0211. Family Welfare
0215. Water Supply and Sanitation
0216. Housing
0217. Urban Development
0220. Information and Publicity
0221. Broadcasting
0230. Labour and Employment
0235. Social Security and Welfare
0250. Other Social Services
(iii) Economic Services
0401. Crop Husbandry
0403. Animal Husbandry
0404. Dairy Development
0405. Fisheries
0406. Forestry and Wild Life
0407. Plantations
0408. Food Storage and Warehousing
0415. Agricultural Research and Education
0425. Co-operation
0435. Other Agricultural Programmes
0506. Land Reforms
0515. Other Rural Development Programmes
0551. Hill Areas
0552. North Eastern Areas
0575. Other Special Areas Programmes
0701. Major and Medium Irrigation
0702. Minor Irrigation
0801. Power
0802. Petroleum
0803. Coal and Lignite
0810. Non Conventional Sources of Energy
0851. Village and Small Industries
0852. Industries
0853. Non-ferrous Mining and Metallurgical Industries
0875. Other Industries
1001. Indian Railways-Miscellaneous Receipts
1002. Indian Railways-Commercial Lines-Revenue Receipts
1003. Indian Railways-Strategic Lines-Revenue Receipts
1051. Ports and Light Houses
1052. Shipping
1053. Civil Aviation
1054. Roads and Bridges
1055. Road Transport
1056. Inland Water Transport
1075. Other Transport Services
1201. Postal Receipts
1225. Telecommunication Receipts
1275. Other Communication Services
1401. Atomic Energy Research
1425. Other Scientific Research
1452. Tourism
1453. Foreign Trade and Export Promotion
1456. Civil Supplies
1475. Other General Economic Services

C - Grants-In-Aid and Contributions

1601. Grants-in-aid from Central Government
1603. States' Share of Union Excise Duties
1605. External Grant Assistance
1606. Aid Material and Equipment


A. General Services

(a) Organs of State

2011. Parliament/State/Union Territory Legislatures
2012. President, Vice-President/Governor/Administrator of Union Territories
2013. Council of Ministers
2014. Administration of Justice
2015. Elections
2016. Audit

(b) Fiscal Services

(i) Collection of Taxes on Income and Expenditure
2020. Collection of Taxes on Income and Expenditure
(ii) Collection of Taxes on Property and Capital transactions
2029. Land Revenue
2030. Stamps and Registration
2031. Collection of Estate Duty, Taxes on Wealth and Gift Tax
2035. Collection of Other Taxes on Property and Capital transactions

(iii) Collection of Taxes on Commodities and Services

2037. Customs
2038. Union Excise Duties
2039. State Excise
2040. Taxes on Sales, Trade etc.
2041. Taxes on Vehicles
2045. Other Taxes and Duties on Commodities and Services

(iv) Other Fiscal Services

2046. Currency, Coinage and Mint
2047. Other Fiscal Services

(c) Interest payment and servicing of Debt

2048. Appropriation for reduction or avoidance of Debt
2049. Interest Payments

(d) Administrative Services

2051. Public Service Commission
2052. Secretariat-General Services
2053. District Administration
2054. Treasury and Accounts Administration
2055. Police
2056. Jails
2057. Supplies and Disposals
2058. Stationery and Printing
2059. Public Works
2061. External Affairs
2070. Other Administrative Services

(e) Pensions and Miscellaneous General Services

2071. Pensions and Other Retirement benefits
2075. Miscellaneous General Services

(f) Defence Services

2076. Defence Services-Army
2077. Defence Services-Navy
2078. Defence Services-Air Force
2079. Defence Services-Ordnance Factories

B - Social Services

(a) Education, Sports, Art and Culture

2202. General Education
2203. Technical Education
2204. Sports and Youth Services
2205. Art and Culture

(b) Health and Family Welfare

2210. Medical and Public Health
2211. Family Welfare

(c) Water Supply, Sanitation, Housing and Urban Development

2215. Water Supply and Sanitation
2216. Housing
2217. Urban Development

(d) Information and Broadcasting

2220. Information and Publicity
2221. Broadcasting

(e) Welfare of Scheduled Castes, Scheduled Tribes 
and Other Backward Classes

2225. Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes

(f) Labour and Labour Welfare

2230. Labour and Employment

(g) Social Welfare and Nutrition

2235. Social Security and Welfare
2236. Nutrition
2245. Relief on account of Natural Calamities

(h) Others

2250. Other Social Services
2251. Secretariat - Social Services

C - Economic Services

(a) Agriculture and Allied Activities

2401. Crop Husbandry
2402. Soil and Water Conservation
2403. Animal Husbandry
2404. Dairy Development
2405. Fisheries
2406. Forestry and Wild Life
2407 Plantations
2408. Food Storage and Warehousing
2415. Agricultural Research and Education
2416. Agricultural Financial Institutions
2425. Co-operation
2435. Other Agricultural Programmes

(b) Rural Development

2501. Special Programmes for Rural Development
2505. Rural Employment
2506. Land Reforms
2515. Other Rural Development Programmes

(c) Special Areas Programmes

2551. Hill Areas
2552. North Eastern Areas
2553. MPs Local Area Development Scheme
2575. Other Special Areas Programmes 

(d) Irrigation and Flood Control

2701. Major and Medium Irrigation
2702. Minor Irrigation
2705. Command Area Development
2711. Flood Control and Drainage

(e) Energy

2801. Power
2802. Petroleum
2803. Coal and Lignite
2810. Non-Conventional Sources of Energy
2820. Energy Co-ordination and Development

(f) Industry and Minerals

2851. Village and Small Industries
2852. Industries
2853. Non-ferrous Mining and Metallurgical Industries
2875. Other Industries
2885. Other Outlays on Industries and Minerals

(g) Transport

3001. Indian Railways-Policy Formulation, Direction, Research and other Miscellaneous Organisation
3002. Indian Railways-Commercial Lines-Working Expenses
3003. Indian Railways-Strategic Lines-Working Expenses
3004. Indian Railways-Open Line Works (Revenue)
3005. Payments to General Revenues
3006. Appropriation from Railway Surplus
3007. Repayment of Loans taken from General Revenue
3025. Payment towards amortisation of over capitalisation
3051. Ports and Light Houses
3052. Shipping
3053. Civil Aviation
3054. Roads and Bridges
3055. Road Transport
3056. Inward Water Transport
3075. Other Transport Services

(h) Communications

3201. Postal Services
3225. Telecommunication Services
3230. Dividends to General Revenues
3231. Appropriations from Telecommunications Surplus
3232. Repayment of Loans taken from General Revenues by Telecommunications
3252. Satellite Systems
3275. Other Communication Services

(i) Science Technology and Environment

3401. Atomic Energy Research
3402. Space Research
3403. Oceanographic Research
3425. Other Scientific Research
3435. Ecology and Environment

(j) General Economic Services

3451. Secretariat-Economic Services
3452. Tourism
3453. Foreign Trade and Export Promotion
3454. Census Surveys and Statistics
3455. Meteorology
3456. Civil Supplies
3465. General Financial and Trading Institutions
3466. International Financial Institutions
3475. Other General Economic Services

D - Grants-in-aid and contributions

3601. Grants-in-aid to State Governments
3602. Grants-in-aid to Union Territory Governments
3603. Payment to States' share of Union Excise Duties
3604. Compensation and Assignments to Local Bodies and Panchayati Raj Institutions
3605. Technical and Economic Co-operation with other countries
3606. Aid Materials and Equipment



4000. Miscellaneous Capital Receipts


A. Capital Account of General Services

4046. Capital Outlay on Currency, Coinage and Mint
4047. Capital Outlay on other Fiscal Services
4055 Capital Outlay on Police
4058. Capital Outlay on Stationery and Printing
4059. Capital Outlay on Public Works
4070. Capital Outlay on other Administrative Services
4075. Capital Outlay on Miscellaneous General Services
4076. Capital Outlay on Defence Services

B. Capital Account of Social Services

(a) Capital Account of Education, Sports, Art and Culture

4202. Capital Outlay on Education, Sports, Art and Culture

(b) Capital Account of Health and Family Welfare

4210. Capital Outlay on Medical and Public Health
4211. Capital Outlay on Family Welfare

(c) Capital Account of Water Supply, Sanitation, Housing and Urban Development

4215. Capital Outlay on Water Supply and Sanitation
4216. Capital Outlay on Housing
4217. Capital Outlay on Urban Development

(d) Capital Account of Information and Broadcasting

4220. Capital Outlay on Information and Publicity
4221. Capital Outlay on Broadcasting

(e) Capital Account of Welfare of Scheduled Castes, Scheduled Tribes and other Backward Classes

4225 Capital Outlay on Welfare of Scheduled Castes, Scheduled Tribes and other Backward Classes

(g) Capital Account of Social Welfare and Nutrition

4235. Capital Outlay on Social Security and Welfare
4236. Capital Outlay on Nutrition

(h) Capital Account of Others Social Services

4250. Capital Outlay on other Social Services

C. Capital Accounts of Economic Services

(a) Capital Account of Agriculture and Allied Activities

4401. Capital Outlay on Crop Husbandry
4402. Capital Outlay on Soil and Water Conservation
4403. Capital Outlay on Animal Husbandry
4404. Capital Outlay on Dairy Development
4405. Capital Outlay on Fisheries
4406. Capital Outlay on Forestry and Wild Life
4407. Capital Outlay on Plantations
4408. Capital Outlay on Food Storage and Warehousing
4415. Capital Outlay on Agricultural Research and Education
4416. Investments in Agricultural Financial Institutions
4425. Capital Outlay on Co-operation
4435. Capital Outlay on other Agricultural Programmes

(b) Capital Account of Rural Development

4515. Capital Outlay on other Rural Development Programmes

(c) Capital Account of Special Areas Programme

4551. Capital Outlay on Hill Areas
4552. Capital Outlay on North Eastern Areas
4575. Capital Outlay on other Special Areas Programmes

(d) Capital Account of Irrigation and Flood Control

4701. Capital Outlay on Major and Medium Irrigation
4702. Capital Outlay on Minor Irrigation
4705. Capital Outlay on Command Area Development
4711. Capital Outlay on Flood Control Projects

(e) Capital Account of Energy

4801. Capital Outlay on Power Projects
4802. Capital Outlay on Petroleum
4803. Capital Outlay on Coal and Lignite
4810. Capital Outlay on Non-Conventional Sources of Energy

(f) Capital Account of Industry and Minerals

4851. Capital Outlay on Village and Small Industries
4852. Capital Outlay on Iron and Steel Industries
4853. Capital Outlay on Non-ferrous Mining and Mettalurgical Industries
4854. Capital Outlay on Cement and Non-metallic Mineral Industries
4855. Capital Outlay on Fertilizer Industries
4856. Capital Outlay on Petro-Chemical Industries
4857. Capital Outlay on Chemicals and Pharmaceutical Industries
4858. Capital Outlay on Engineering Industries
4859. Capital Outlay on Telecommunication and Electronic Industries
4860. Capital Outlay on Consumer Industries
4861. Capital Outlay on Atomic Energy Industries
4875. Capital Outlay on other Industries
4885. Other Capital Outlay on Industries and Minerals

(g) Capital Account of Transport

5002. Capital Outlay on Indian Railways-Commercial Lines
5003. Capital Outlay on Indian Railways-Strategic Lines
5051. Capital Outlay on Ports and Light Houses
5052. Capital Outlay on Shipping
5053. Capital Outlay on Civil Aviation
5054. Capital Outlay on Roads and Bridges
5055. Capital Outlay on Road Transport
5056. Capital Outlay on Inland and Water Transport
5075. Capital Outlay on other Transport Services

(h) Capital Account of Communication

5201. Capital Outlay on Postal Services
5225. Capital Outlay on Telecommunication Services
5252. Capital Outlay on Satellite System
5275. Capital Outlay on other Communication Services

(i) Capital Account of Science Technology and Environment

5401. Capital Outlay on Atomic Energy Research
5402. Capital Outlay on Space Research
5403. Capital Outlay on Oceanographic Research
5425. Capital Outlay on other Scientific and Environmental Research

(j) Capital Account of General Economic Services

5452. Capital Outlay on Tourism
5453. Capital Outlay on Foreign Trade and Export Promotion
5455. Capital Outlay on Meteorology
5465. Investments in General Financial and Trading Institutions
5466. Investment in International Financial Institutions
5475. Capital Outlay on other General Economic Services

D. Grants-in-aid and Contributions

E. Public Debt

6001. Internal Debt of Central Government
6002. External Debt
6003. Internal Debt of the State Government
6004. Loans and Advances from the Central Government
6005. External Debt Suspense

F. Loans and Advances

6075. Loans for Miscellaneous General Services
6202. Loans for Education, Sports, Art and Culture
6210. Loans for Medical and Public Health
6211. Loans for Family Welfare
6215. Loans for Water Supply and Sanitation
6216. Loans for Housing
6217. Loans for Urban Development
6220. Loans for Information and Publicity
6221. Loans for Broadcasting
6225. Loans for Welfare of Scheduled Castes, Scheduled Tribes and other Backward Classes
6235. Loans for Social Security and Welfare
6245. Loans for Relief on account of Natural Calamities
6250. Loans for other Social Services
6401. Loans for Crop Husbandry
6402. Loans for Soil and Water Conservation
6403. Loans for Animal Husbandry
6404. Loans for Dairy Development
6405. Loans for Fisheries
6406. Loans for Forestry and Wild Life
6407. Loans for Plantations
6408. Loans for Food Storage and Warehousing
6416. Loans for Agricultural Financial Institutions
6425. Loans for Co-operation
6435. Loans for Other Agricultural Programmes
6501. Loans for Special Programmes for Rural Development
6505. Loans for Rural Employment
6506. Loans for Land Reforms
6515. Loans for other Rural Development Programmes
6551. Loans for Hill Areas
6552. Loans for North Eastern Areas
6575. Loans for other Special Areas Programmes
6701. Loans for Major and Medium Irrigation
6702. Loans for Minor Irrigation
6705. Loans for Command Area Development
6711. Loans for Flood Control Projects
6801. Loans for Power Projects
6802. Loans for Petroleum
6803. Loans for Coal and Lignite
6810. Loans for Non-Conventional Sources of Energy
6851. Loans for Village and Small Industries
6852. Loans for Iron and Steel Industries
6853. Loans for Non-ferrous Mining and Metallurgical Industries
6854. Loans for Cement and Non-Metallic Mineral Industries
6855. Loans for Fertilizer Industries
6856. Loans for Petro-Chemical Industries
6857. Loans for Chemical and Pharmaceutical Industries
6858. Loans for Engineering Industries
6859. Loans for Telecommunication and Electronic Industries
6860. Loans for Consumer Industries
6861. Loans for Atomic Energy Industries
6875. Loans for other Industries
6885. Other Loans to Industries and Minerals
7002. Loans to Railways
7051. Loans for Ports and Light Houses
7052. Loans for Shipping
7053. Loans for Civil Aviation
7055. Loans for Road Transport
7056. Loans for Inland Water Transport
7075. Loans for other Transport Services
7225. Loans for Telecommunication Services
7275. Loans for other Communication Services
7425. Loans for other Scientific Research
7452. Loans for Tourism
7453. Loans for Foreign Trade Export Promotion
7465. Loans for General Financial and Trading Institutions
7475. Loans for other General Economic Services
7601. Loans and Advances to State Governments
7602. Loans and Advances to Union Territory Governments
7605. Advances to Foreign Governments
7610. Loans to Government Servants, etc.
7615. Miscellaneous Loans

G. Inter-State Settlement

7810. Inter State Settlement

H. Transfer to Contingency Fund

7999. Appropriation to the Contingency Fund


8000. Contingency Fund


I. Small Savings, Provident Funds, etc.

(a) National Small Savings Fund

8001. Savings Deposits
8002. Savings Certificates
8006. Public Provident Funds
8007. Investments of National Small Savings Fund
8008. Income and Expenditure of National Small Savings Fund

(b) State Provident Funds

8009. State Providend Funds

(c) Other Accounts

8010. Trusts and Endowments
8011. Insurance and Pension Funds
8012. Special Deposits and Accounts
8013. Other Deposits and Accounts

J. Reserve Fund

(a) Reserve Funds bearing 'Interest

8115. Depreciation/Renewal Reserve Fund
8116. Revenue Reserve Funds
8117. Development Funds
8118. Capital Reserve Funds
8121. General and Other Reserve Funds

(b) Reserve Funds not bearing Interest

8222. Sinking Funds
8223. Famine Relief Fund
8224. Central Road Funds
8225. Roads and Bridges Fund
8226. Depreciation/Renewal Reserve Fund
8228. Revenue Reserve Funds
8229. Development and Welfare Funds
8235. General and Other Reserve Funds

K. Deposits and Advances

(a) Deposits bearing Interest

8336. Civil Deposits
8337. Deposits of Railways
8338. Deposits of Local Funds
8342. Other Deposits

(b) Deposits not bearing Interest

8443. Civil Deposits
8444. Defence Deposits
8445. Railway Deposits
8446. Postal Deposits
8447. Telecommunication Deposits
8448. Deposits of Local Funds
8449. Other Deposits
8450. Balance Account of Union Territories
8451 Bhopal Gas Leak Disaster Relief Fund 

(c) Advances

8550. Civil Advances
8551. Defence Advances
8552. Railways Advances
8553. Postal Advances
8554. Telecommunication Advances

L. Suspense And Miscellaneous

(a) Coinage Accounts

8656. Coinage Accounts

(b) Suspense

8658. Suspense Accounts
8659. Suspense Accounts (Defence)
8660. Suspense Accounts (Railways)
8661. Suspense Accounts (Postal)
8662. Suspense Accounts (Telecommunication)
8663. Accounting Adjustment Suspense

(c) Other Accounts

8670. Cheques and Bills
8671. Departmental Balances
8672. Permanent Cash Imperest
8673. Cash Balance Investment Account
8674. Security Deposits made by Government
8675. Deposits with Reserve Bank
8677. Remittance into Bank/Treasuries

(d) Accounts with Governments of Foreign Countries

8679. Accounts with Government of other Countries

(e) Miscellaneous

8680. Miscellaneous Government Accounts

M. Remittances

(a) Money Orders, and other Remittances

8781. Money Orders
8782. Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer
8785. Other Remittances

(b) Inter-Government Adjustment Account

8786. Adjusting Account between Central and State Governments
8787. Adjusting Account with Railways
8788. Adjusting Account with Posts
8789. Adjusting Account with Defence
8790. Accounts with States etc. (Railways)
8791. Accounts with States etc. (Posts)
8792. Accounts with States etc. (Defence)
8793. Inter-State Suspense Account
8794. Accounts with the High Commissioner for India in United Kingdom
8795. Adjusting Account with Telecommunications.

(c) Exchange Accounts

8797. Exchange Accounts

N. Cash Balance

8999. Cash Balance