(h) Communications

 

MAJOR / SUB-MAJOR HEADS MINOR HEADS

3201

Postal Services

01 General Administration
001 Direction and Administration (1)
101 Control and Supervision (2)
02 Operation
003 Training
101 Postal Net Work
102 Mail sorting
103 Conveyance of Mails (3)
104 Mechanisation and Modernisation
03 Agency Services
101 Banking and Life Insurance (4)
200 Other Services
04 Accounts and Audit
101 Audit (5)
102 Accounts
05 Engineering
053 Maintenance
101 Petty Works
06 Amenities to Staff
101 Amenities to Staff (6)
07 Pension
101 Superannuation and retirement allowances
102 Commuted value of Pension
103 Compassionate allowances
104 Gratuities
106 Contribution to Employees' Provident Fund
107 Family Pension
108 Leave Encashment Benefits (8)
200 Other Pensions
08 Stationery and Printing
101 Postcards, envelops, stamps etc.
102 Stationery and forms printing, storage and distribution
60 Other Expenses
009 Depredation (7)
101 Contribution towards capital Expenditure
102 Social Security and Welfare Programmes
800 Other expenditure

Notes:

(1) Expenditure on the Directorate which cannot be segregated ab-initio in the accounts, between 'Postal' and Telecommunications' wing will be accounted for under a distinct sub-head below this minor head pending allocation and adjustment to "3225. Telecommunication services".

(2) This will include expenditure on general supervision and control offices like Posts and Telegraphs Circle offices, Divisional offices for Postal/R.M.S. wing etc. Expenditure on such of the offices as deal with the work of the Postal and Telecommunications Services, will be initially accounted for under this minor head, pending allocation and adjustment to the Telecommunications branch.

(3) This will have the following sub-heads (i) Rail, (ii) Air, (iii) Departmental Mail Motor Services and (iv) Others.

(4) This minor head will include expenditure on operation of Postal Savings Bank, if directly identifiable such 'Internal Check and Control organisation' in Head Post offices. Other unallocable items of expenditure relating to Savings Bank will be recorded under the minor head "Postal Network" under sub-major head- 02.

(5) The expenditure on audit of Posts and Telegraphs department transferred from "2016 Audit" will be recorded initially under this minor head by a deduct entry under "2016 Audit". At the close of the year proportionate charges on audit of Telecommunication Services will be allocated and transferred to the major head "3225 Telecommunication Services" under the minor head 'Audit'.

(6) This minor head will include expenditure on contributions to Posts and Telegraphs Welfare Fund, Holiday Homes, Grants to Recreation Clubs etc.

(7) This minor head will have the sub-head (i) Depreciation on historical cost and (ii) Supplementary depreciation.

(8) This will record leave encashment benefits granted at the time of retirement, termination of service etc.

[Refer Correction Slip No. 357]

   


MAJOR / SUB-MAJOR HEADS MINOR HEADS

3225

Telecommunication Services

01 General Administration
001 Direction and Administration (I)
101 Control and Supervision (2)
799 Suspense (o.)
02 Operation
003 Operational Training
101 Telephone Exchanges
102 Telephone Revenue Accounts
103 Telegraphs
104 Radio
799 Suspense (6)
03 Stores and Factories
101 Stores Depots
102 Stores Accounting
103 Factories
799 Suspense (6)
800 Miscellaneous expenditure
04 Research and Development
004 Telecommunication Engineering Centre.
799 Suspense (6)
05 Engineering
003 Training (Engineering)
051 Construction (Civil Works) (4)
063 Maintenance
101 Petty Works
102 Construction (Engineering Works) (3)
203 Technical and Development Circle
799 Suspense (6)
06 Accounts and Audit
101 Audit
102 Accounts
799 Suspense (6)
07 Amenities to Staff
101 Amenities to Staff
799 Suspense (6)
08 Pension
101 Superannuation and retirement allowances
102 Commuted value of Pension
103 Compassionate allowances
104 Gratuities
106 Contribution to Employees' Provident Fund
107 Family Pensions
108 Leave Encashment Benefits (7)
200 Other Pensions
09 Stationery and Printing
101 Stationery and Printing
60 Other Expenses
009 Depreciation (5)
101 Contribution towards capital Expenses
102 Social Security and Welfare Programmes
190 Assistance to Public Sector and Other Undertakings
800 Other expenditure

Notes:

(1) See Notes (1) below the major head "3201 Postal Services". This minor head will also include expenditure realting to General Manager (Projects) and their Administrative offices under distinct sub- heads.

(2) This minor head will include expenditure on Telegraph Traffic/Divisional offices and Telephone Districts/Divisional Offices.

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

(a) Establishment for Telephones
(c) Establishment project Installations .

(4) This will record the expenditure on the Civil Engineering Wing of the Telecommunication Services. „

(5) See Note (7) below the major head "3201 Postal Services".

(6) Each sub-head will have the following detailed heads :-

(i) Demand payable
(ii) Unpaid wages
(iii) Pre-paid expenses

The liabilities accrued in a month but not discharged in the same month will be credited to 'Demands payable' by debit to the relevant minor head. The payment of such liabilities in the following month will be debited to Demand payable'. Any credit balance relating to a month outstanding at the close of the following month will be transferred to 'Unpaid Wages' by debit to 'Demands Payable'. Pre-paid expenses will be directly debited to 'Pre-paid expenses' under the minor head 'Suspense' and will be transferred to the relevant-minor head in the accounts of the month to which they relate by credit (minus debit) to 'pre-paid expenses'.

The sub heads of the nomenclature of the existing minor heads may be opened under the head 'Suspense' as and when necessary.

(7) This will record leave encashment benefits granted at the time of retirement, termination of service etc.

[Refer Correction Slip No. 67 and 358]

       


MAJOR / SUB-MAJOR HEADS MINOR HEADS

3230

Dividends to General Revenues

101 Dividends to General Revenues (1)
902 Deduct - Amount met from Telecommunication Revenue Reserve Fund

Note:

(1) Payments by withdrawal from Telecommunication Revenue Reserve Funds and payments from Telecommunication surplus should be recorded under distinct sub-heads under this minor head.

  


MAJOR / SUB-MAJOR HEADS MINOR HEADS

3231

Appropriations from Telecommunications Surplus

701 Appropriations to Telecommunications Capital Reserve Fund
702 Appropriations to Telecommunications Revenue Reserve Fund

   


MAJOR / SUB-MAJOR HEADS MINOR HEADS

3232

Repayment of Loans taken from General Revenues by Telecommunication

101 Repayment of Principal
102 Interest

  


MAJOR / SUB-MAJOR HEADS MINOR HEADS

3252

Satellite systems

001 Direction and Administration
003 Training
004 Research and Development
053 Operation and Maintenance
101 Management
800 Other expenditure

   


MAJOR / SUB-MAJOR HEADS MINOR HEADS

3275

Other Communication Services

101 Wireless Planning and Coordination
102 Monitoring Services
800 Other expenditure

  

(i) Science Technology and Environment

    

MAJOR / SUB-MAJOR HEADS MINOR HEADS

3401

Atomic Energy Research

004 Research and Development
101 Control and Regulatory functions
102 Surveys and Prospecting for Atomic Minerals
104 Health Schemes
200 Common Facilities
283 Housing
798 International Cooperation
800 Other expenditure

   


MAJOR / SUB-MAJOR HEADS MINOR HEADS

3402

Space Research

001 Direction and Administration
101 Space Technology
102 Space Applications
103 Space Sciences
104 Health Schemes
200 Common Services
283 Housing
800 Other expenditure

   


MAJOR / SUB-MAJOR HEADS MINOR HEADS

3403

Oceanographic Research

003 Training
004 Research and Development
101 Oceanographic Survey (1)
102 Antartic Research
103 Assistance for Oceanographic Research
104 Polymetallic Nodules Programme
200 Other Research Schemes
800 Other expenditure

Note:

(1) Expenditure on Research expedition to South Indian Ocean will be booked under a sub-head "Research Expedition to South Indian Ocean' under this minor head.

   


MAJOR / SUB-MAJOR HEADS MINOR HEADS

3425

Other Scientific Research

01 Survey of India
001 Direction and Administration
003 Training
101 Topographical Survey
102 Assistance to Scientific bodies
103 Publications of map, charts reports etc.
104 Surveys of Developmental Projects
283 Housing
800 Other expenditure
60 Others
001 Direction and Administration
004 Research and Development
101 National Test Houses
102 National Atlas and Thematic Mapping Organisation
151 Assistance to Council of Scientific and Industrial Research
200 Assistance to other Scientific bodies
600 Other Schemes
800 Other expenditure (1)

Note:

(I) This minor head will record expenditure on National Research Professors, encouragement to research scholars etc.

    


MAJOR / SUB-MAJOR HEADS MINOR HEADS

3435

Ecology and Environment

01 Survey (Botanical)
001 Direction and Administration
004 Research
005 Investigation
800 Other expenditure
02 Survey (Zoological)
001 Direction and Administration
003 Training
004 Research
005 Investigation
800 Other expenditure
03 Environmental Research and Ecological Regeneration
003 Environmental Education/ Training/Extension
101 Conservation Programmes
102 Environmental Planning and Coordination
103 Research and Ecological Regeneration
798 International Cooperation
04 Prevention and Control of Pollution
101 Prevention of pollution of National Rivers
103 Prevention of air and water pollution (Each such scheme relating to other rivers in the country, if and when undertaken will be a minor head)
104 Impact Assessment
800 Other expenditure
60 Others
800 Other expenditure

[Refer Correction Slip No. 339]

(j) General Economic Services

 

MAJOR / SUB-MAJOR HEADS MINOR HEADS

3451

Secretariat-Economic Services (1)

090 Secretariat (1)
091 Attached Offices (2)
092 Other Offices (2)
101 Planning Commission-Planning Board
102 District Planning Machinery

Notes:

(1)See Note (1) under "2052. Secretarial-General Services".

(2) See Note (2) under "2052. Secretariat-General Services",

   


MAJOR / SUB-MAJOR HEADS MINOR HEADS

3452

Tourism

01 Tourist Infrastructure (1)
101 Tourist Centre (2)
102 Tourist Accommodation
103 Tourist Transport service(4)
190 Assistance to Public Sector and Other Undertakings
800 Other expenditure
80 General
001 Direction and Administration
003 Training
104 Promotion and Publicity (3)
798 International Cooperation
800 Other expenditure

Notes:

(1) This Sub-Major head will record expenditure on repairs and maintenance of tourist bungalows, hotels etc. under concerned minor heads.

(2) This minor head will record expenditure on repairs and maintenance facilities at tourist centres excluding that allocable to other minor heads e.g. expenditure on a bus shelter or booking office will be recorded under" "Tourist Transport Service".

(3) This minor head will record expenditure on Tourist organisation except those allocable to other minor heads and also publicity either direct or through other bodies.

(4) This minor head will record expenditure on the purchases and repairs of vehicles as well as operational expenditure of Tourist Transport services including subsidies to agencies operating Air, Road and Water Transport services for Tourists.

   


MAJOR / SUB-MAJOR HEADS MINOR HEADS

3453

Foreign Trade and Export Promotion

101 Foreign Trade Control
102 Trade Representation (1}
103 Trade Information and Statistics (2)
104 Trade demonstration and publicity
105 Quality Control of Exports
106 Administration of Export Promotion Schemes (3)
107 Export Subsidy (5)
190 Assistance for Public Sector and other undertakings
194 Assistance for export promotion and market Development (4)
798 International Cooperation
800 Other expenditure

Notes:

(1) This minor head will record expenditure on Trade Commissioners abroad.

(2) Tills minor head will record expenditure on commercial intelligence and statistics.

(3) This minor head will record expenditure of the Directorate of Export promotion.

(4) Tills minor head will record assistance to Export Promotion Bodies and for market development but excludes items relating to the minor head "Export subsidy".

(5) This minor head will record expenditure on export subsidy schemes of all Ministries.

  


MAJOR / SUB-MAJOR HEADS MINOR HEADS

3454

Census Surveys and Statistics

01 Census
001 Direction and Administration
101 Computerisation of census Data
800 Other expenditure
02 Surveys and Statistics
110 Gazetter and Statistical Memoirs
111 Vital Statistics (1)
112 Economic Advice and Statistics
201 National Sample Survey Organisation
202 Indian Statistical Institute
203 Computer Services
204 Central Statistical Organisation
205 Stale Statistical Agency
800 Other expenditure

Note:

(1) Includes the Organisation of "Registrar of Births, Deaths and Marriages."

   


MAJOR / SUB-MAJOR HEADS MINOR HEADS

3455

Meteorology (1)

001 Direction and Administration
003 Training
004 Research and Development(3) 
101 Satellite Services (will include space and ground equipment exclusively provided for meteorology)
102 Observatories and Weather Stations
104 Instrumentation (2)
200 Other Meteorological Services
798 International Cooperation
800 Other expenditure

Notes:

(1) This major head will record expenditure on all meteorological services including Aviation, Agriculture Meteorology , Hydrometeorology, Seismological services and Agency Services.

(2) This minor head will record expenditure on development, manufacture, calibration and repairs of the various instruments.

(3) These minor heads will record expenditure on Research and Training not forming pan of other minor heads.

    


MAJOR / SUB-MAJOR HEADS MINOR HEADS

3456

Civil Supplies (1)

001 Direction and Administration
101 Inspection
102 Civil Supplies Scheme
103 Consumer Subsidies
104 Consumer Welfare Fund (2)
190 Assistance to Public Sector and Other Undertakings
195 Assistance to Consumers' Cooperatives in Rural Areas
196 Assistance to Consumers' Cooperatives in Urban Areas
800 Other expenditure

Note:

(1) Please see Note (1) below the major head '2408-Food, Storage and Warehousing' and '2057-Supplies and Disposals'. This Major 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 cement etc. The element of subsidies in respect of these schemes will be transferred and finally adjusted under the minor head "Consumer Subsidies".

(2) 'This head will accommodate the direct expenditure of the Government including expenditure of union territories without legislature (Delhi, Chandigarh etc.) and grants-in-aid to autonomous bodies and institutions. Grants assistance to be provide to States and Union  Territory Governments, out of the 'Consumer Welfare Fund', may be classified under relevant sub-major and minor heads below major heads '3601 - Grants-in-aid to State Governments' and '3602 - Grants-in-aid to Union Territory Governments'.

[Refer Correction Slip No. 183]

   


MAJOR / SUB-MAJOR HEADS MINOR HEADS

3465

General Financial and Trading Institutions

01 General Financial Institutions
190 Assistance to General Financial Institutions
800 Other expenditure
02 Trading Institutions
101 Trading operation in Liquors etc. (7,)
192 Assistance to Trading Institutions
800 Other expenditure

Note:

(1) Expenditure incurred on Trading Operation relating to Liquor etc. by State/Union Territories which purchase and sell Liquor Country Spirits, Country Fermented Liquors etc. will be booked under this minor head.7

  


MAJOR / SUB-MAJOR HEADS MINOR HEADS

3466

International Financial Institutions

101 International Development Association
102 Asian Development Bank
103 International Finance Corporation
104 African Development Fund/Bank (Besides these, each International Financial Institution, may be treated as a minor head, as may be found necessary)
800 Other expenditure

   


MAJOR / SUB-MAJOR HEADS MINOR HEADS

3475

Other General Economic Services

101 Regulation of Monopolies and Restrictive Trade Practices
102 Regulation of Patents, designs and Trade Marks
103 Quality Control and Standardisations
105 Regulation of Joint Stock Companies
106 Regulation of Weights and Measures
107 Regulation of Markets
108 Urban Oriented Employment Programmes (5)
109 Nehru Rozgar Yojana.
110 Exchange loss under Foreign Currency (Non-Resident) Accounts Scheme".
200 Regulation of Other Business Undertakings (3)
201 Land Ceilings (other than agricultural land){7,)
798 International Cooperation
800 Other expenditure (4)

Notes:

(1) This minor head will include compensation (including amounts initially debited to capital major head "5475. Capital Outlay on Other General Economic Services" transferred to revenue), and administrative expenditure for enforcing the land ceiling laws for which separate sub-heads may be opened.

(2) This minor head will include expenditure on official Liquidators under companies Act, Regional directors, Company Law Board and Court Liquidators under Banking Companies Act.

(3) This minor head will include expenditure on Controller of Insurance, Administration of Indian Partnership Act, Money Lenders Act and Chit Fund Act.

(4) This minor head includes inter-alia (i) Payments against Tax Credit Certificates and (ii) Expenditure on trade representatives of State Governments. Expenditure connected with Emergency Risk (Goods) Insurance Scheme/Emergency Risks (undertakings) Insurance Schemes/War Risks (Marine Hulls) Re-Insurance Schemes/Emergency Risks (Factories) Insurance Schemes may be booked under distinct sub- heads below this minor head.

(5) Each Urban Oriented Employment Programme except 'Nehru Rozgar Yojana' will be opened as a sub-head under this minor head.

[Refer Correction Slip No. 19, 119 and 244]