D-Grants-In-Aid and Contributions

 

MAJOR /SUB-MAJOR HEADS MINOR HEADS

3601

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

01 Non-Plan Grants
101 Grants under the Constitution (Distribution of Revenue Order)
102 Grants in lieu of Tax on Railway Passenger Fares
103 Grants on account of Agricultural Wealth Tax
104 Grants under the Proviso to Article 275(1) of the Constitution
105 Grants from Central Road Fund
108 Grants in lieu of pension contributions
109 Grants towards contribution to Calamity Relief Fund.
110 Grants to cover gap in resources.
111 States' share in the proceeds of the Voluntary Disclosure of Income Scheme, 1997
02 Grants for State Plan Schemes
101 Block Grants
102 Grants as advance Plan Assistance for relief on account of Natural calamities(2)
103 Grants against external Assistance received in kind
104 Grants under Proviso to Article 275(1) of the Constitution
03 Grants for Central Plan Schemes (1)
101 Special Central additive to S.C. component Plans
102 Special Central additive to Tribal sub-plan
103 National Rural Employment Programme
104 Grants under Proviso to Article 275(1) of the Constitution
04 Grants/or Centrally Sponsored Plan Schemes
104 Grants under Proviso to Article 275 (I) of the Constitution
05 Grants for Special Plan Schemes
101 Schemes of North Eastern Council
102 Development of Border Areas.

Notes:

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

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

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

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

[Refer Correction Slip No. 7, 153, 175, 306 and 340]

   


MAJOR / SUB-MAJOR HEADS MINOR HEADS

3602

Grants-in-aid to Union Territory Governments (1) (2)

01 Non-Plan Grants
101 Grants to meet Non-Plan deficit
102 Grants in lieu of share in Central Taxes and Duties
105 Grants from Central Road Fund
02 Grants/or Union Territory Plan Schemes
101 Block Grants
102 Grants as advance Plan Assistance for relief on account Natural Calamities (2)
103 Grants against External assistance received in Kind
03 Grants for Central Plan Schemes (1)
103 National Rural Employment Programme
04 Grants for Centrally Sponsored Plan Schemes
05 Grants for Special Plan Schemes
101 Schemes of North Eastern Council

Notes:

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

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

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

[Refer Correction Slip No. 328]

        


MAJOR / SUB-MAJOR HEADS MINOR HEADS

3603

Payment of States' Share of Union Excise Duties

101 States' Share of Basic Union Excise Duties (1)
102 States' Share of Special Union Excise Duties
103 States' Share of Additional Excise Duties in lieu of Sales tax

Notes:

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

   


MAJOR 1 SUB-MAJOR HEADS MINOR HEADS

3604

Compensation and Assignments to Local Bodies and Panchayati Raj Institutions

101 Land Revalue
102 Stamp Duty
103 Entertainment Tax
104 Betting Tax
105 Terminal Tax
106 Taxes on Vehicles
107 Tax on Entry of Goods into local areas (I)
108 Taxes on Professions, Trade, Callings and Employment
200 Other Miscellaneous Compensations and Assignments
901 Deduct-Recoveries of Excess payment of Compensation and assignment to local Bodies and Panchayati Raj Institutions

Note:

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

    


MAJOR / SUB-MAJOR HEADS MINOR HEADS

3605

Technical and Economic Cooperation with other countries (2)

101 Cooperation with other countries (I)
102 Contribution to United Nations Development Programmes(1)
103 Contribution to Global Environment Trust Fund.

Notes:

(1) These minor heads will include general assistance to other countries and U. N. Programmes. See also General Direction No. 3..2.

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

[Refer Correction Slip No. 181]

                  


MAJOR / SUB-MAJOR HEADS MINOR HEADS

3606

Aid Materials and Equipments (1)

201 Assistance from Abu Dhabi fund for Arab Economic Development
202 Assistance from the Federal Austrian Government
203 Assistance from the Government of the Kingdom of Belgium
204 Assistance from the Government of Canada
205 Assistance from the Government of Czechoslavak Republic
206 Assistance from the Government of Denmark
207 Assistance from the European Economic Community
208 Assistance from the Government of France
209 Assistance from the Government of Federal Republic of Germany
210 Assistance from the Government of Hungarian People's Republic
211 Assistance from the Government of Iraq
212 Assistance from the Government of Italy
213 Assistance from the International Development Association
214 Assistance from I.F.A.D.
215 Assistance from International Monetary Fund
216 Assistance from the International Bank for Reconstruction and Development
217 Assistance from the Government of Japan
218 Assistance from Kuwait fund for Arab Economic Development
219 Assistance from the Govt. of Norway
220 Assistance from the Government of Netherlands
221 Assistance from the O.P.E.C. Special Fund
222 Assistance from the Government of Polish People's Republic
223 Assistance from the Government of Swiss Confederation and Swiss Banks
224 Assistance from Saudi fund for Development
225 Assistance from the Government of United Kingdom
226 Assistance from the Agency for International Development -U.S.A.
227 Assistance from the Government of U.SA. under PL-480 convertible local currency Credits
228 Other miscellaneous Loans from the Government of U.S.A.
229 Assistance from the exim bank of U.S.A. (Repayable in U.S. DOLLARS)
230 Assistance from the Government of Russian Federation
231 Assistance from the Government of United Arab Emirates
232 Assistance from the Central Republic of Yugoslavia
233 Assistance from the Govt. of Sweden
234 Swedish International Development Agency (SIDA)
235 Assistance from UN
236 Assistance from UNDP
237 Assistance from UNICEF
238 Assistance from WHO
239 Assistance from IAEA, Vienna
240 Assistance from DANIDA
241 Assistance from New Zealand
242 Assistance from the Govt. of Australia
243 Assistance under Colombo Plan
244 Assistance from I.L.O.
245 Assistance from UNFPA
246 Assistance from International Rice Research Institute
247 Assistance from Integrated Rural Development
248 Assistance from International Development Research Centre

Note:

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

[Refer Correction Slip No. 57, 116 and 352]