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

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.

[Refer Correction Slip No. 83]

      


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 (I)

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.

[Refer Correction Slip No. 82]

    


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

[Refer Correction Slip No. 160]

                   


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.

[Refer Correction Slip No. 198]

                               


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

[Refer Correction Slip No. 202]

                                               


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

[Refer Correction Slip No. 309]

 

(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
104 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 Tower 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 me major head "4701-Capital Outlay on Major and Medium Irrigation" and "4801-Capital Outlay on Power Projects" as the case may be.

[Refer Correction Slip No. 15 and 204]

   


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(A)
800 Other Expenditure

Note:

(A) 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 (I)
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".

[Refer Correction Slip No. 73]

    


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

[Refer Correction Slip No. 143, 150, 174 and 177]

     


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".

[Refer Correction Slip No. 31]

      

(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

[Refer Correction Slip No. 241 and 362]

                      


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 Computerisection
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

[Refer Correction Slip No. 363]

                         


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 Policed'.

[Refer Correction Slip No. 48, 100 and 281]

    


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 Officesf2)
203 Staff Quarters (2)
204 R.M.S.Vans
205 Civil Engineering Suspense (3)
338 Transport Equipment
Deduct amount met from
901 i) Capital Reserve Fund
902 ii) Depreciation on historical costs
903 iii) Revenue

Notes:

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

(a) Land
(b) Buildings
(c) Mail motor vehicles
(d) Other motor vehicles and launches; and
(e) Internal plant

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

(i) Land
(ii) Buildings

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

(i) Civil Engineering store suspense

(a) Debit Stock
(b) Credit Issued to New Assets
(c) Net Deposits
(d) Recoveries:

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

(e) Net Suspense

(ii) Purchase

(a) Debits
(b) Credits
(c) Net Debits

(iii) Miscellaneous Civil Engineering Advances.

(a) Debits
(b) Credits
(c) Net Debits

[Effective from 1987-88]

[Refer Correction Slip No.2]

     


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)
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 Circe
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.
(i) land
(ii) Building
(iii) Apparatus and Plant
(iv) Teleprinter and subscriber's installations
(v) Motor vehicles and lunches
(vi) Installation Test equipment
(vii) Cables
(viii) Lines and Wires
(ix) Subscribers' Installations
(x) Direction and Administration
(xi) Masts and aerials
(xii) Direction and execution
(2) 'lease 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.

[Refer Correction Slip No. 44, 63, 66 and 321]

      


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

[Refer Correction Slip No. 287]

                     


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 j
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:

(I) 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.
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 payments 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.

[Refer Correction Slip No. 132 and 199]