D- Grants-in-aid and Contributions

E-Public Debt

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MAJOR/ SUB-MAJOR HEADS MINOR HEADS

6001

Internal Debt of Central Government

101 Market Loans (I)
103 Treasury Bills and connected Securities issued to R.B.I. (2)
105 Securities issued to International Financial Institutions (3)
106 Compensation and other Bonds (9)
107 Special securities issued to Reserve Bank of India (5)
108 182-Days-Treasury Bills (6)
111 Gold Bond 1998
112 10% Relief Bonds, 1993.
113 12.08% Government of India Compensation (Project Exports to Iraq) Bonds, 2001. (7)
114 Ways & Means Advances from Reserve Bank of India
115 14 Day Treasury Bills (8)
116 28 Day Treasury Bills
117 Marketable Securities Issued In Conversion of Special Securities
110 364-Days-Treasury Bills (6)
800 Other Loans (4)

Notes:

(1) This minor head shall have three sub heads namely :-

(a) Market loans bearing interest
(b) Market loans not bearing interest
(c) Market Loans suspense. 

Each denomination of loan will appear as a distinct detailed head under the sub-head (a) above. The amounts representing unclaimed balance of old loans which have been notified for discharge and have ceased to bear interest from the due date of discharge will be transferred from the sub-head(a) above to the sub-head (b) and will appear under corresponding detailed heads under the latter sub-head. These unclaimed balances are usually retained in Government Accounts as debt for 20 years from the date of discharge of the loans, after which, the balances are transferred to Revenue by credit to the head "0075 Miscellaneous General Services Other Receipts", Repayments of these amounts subsequently claimed likewise will be debited to the head "2075 - Miscellaneous General Services - Other Expenditure".

The full nominal value of Zero Coupon Bonds, 1999 will also be credited under a detailed head "Zero Coupon Bonds, 1999" below the sub-head (b) above and the amount 

of discount on the Bond will be debited to the minor head "136 - Discount Sinking Fund" with sub-head "Sinking Fund for Zero Coupon Bonds, 1999" thereunder below the major head "8663 - Suspense Accounts''. The amount debited to the minor head '136 - Discount Sinking Fund' below the major head 8663 - Suspense Account' will be written back to revenue in equal instalment over the currency of loan by debting one fifth of the amount initially debited to "Discount Sinking Fund'' to the expenditure major/sub-major/ minor head "2049 - Interest Payments - 01 - Interest on Internal Debt - 113 Discount on Zero Coupon Bonds, 1999" per contra credit i.e. minus Debit to the minor head "136 - Discount Sinking Fund' below the major head "8663 -Suspense Accounts". On maturity of the Bonds, the entire amount will be repaid by debiting major/minor/ sub/detailed head "6001 - Internal Debt of Central Government - 101 Market Loans -Market Loans not bearing interest - Zero Coupon Bonds, 1999.

The subscriptions towards Market Loans received initially will be credited under a distinct detailed head below the sub-head(c) above. The amount of accepted subscription for which scrips are issued by the RBI will be transferred to the sub-head (a). The over -subscribed amount which will not bear any interest may be refunded by minus credit to the sub-head (c) and no budget provision will be necessary for this purpose.

(2) This minor head shall have two sub-heads, namely :-

(a) Treasury Bills with 91 days currency.
(b) Treasury Bills Converted as securities.

The sub-head at (a) will cater to investments in Government of India Treasury Bills .subscribed to by the State Governments, Banks, Corporations etc of their surpluses and the repayments thereto. The subhead at (b) shall account for Treasury Bills converted special securities and issued to Reserve bank of India.

(3) Each institution, namely, the International Monetary Fund, the International Bank for Reconstruction and Development, the International Development Association etc. will appear as sub-heads under this minor head with Detailed Heads for each denomination of the Security for such Institutions.

(4) This minor head will record transactions in respect of loans for construction/Acquisition of residential/Non-residential buildings constructed by the Govt. of India missions abroad from foreign branches of Indian financial institutions like L.I.C., Banks etc.

(5) This minor head shall account for securities issued to Reserve Bank of India for acquisition of Special drawing Reghts etc.

(6) This minor head will record investment made by all parties other than Reserve Bank of India.

(7) When the bonds are issued, the full nominal value of the bonds will be credited under this minor head per contra debit to a minor head '137-Suspense Account -Redemption of 12.08% Government of India compensation (Project Exports to Iraq ) Bonds. 2001 below the major head '8663 - Accounting Adjustment Suspense'. Also please see Note (4) below the major head '8663 Accounting Adjustment Suspense'. On redemption of bonds the amount will be debited under this minor head after making necessary budget provision of that year.

(8) The temporary cash surpluses of State Governments, foreign central banks and other specified bodies so invested will be classified under this minor head. This minor head will include transactions of '14-Days Treasury Bills' through auction and also transactions relating to 13/15 days Treasury Bills"

(9) The unclaimed balances of these bonds are usually retained in Government Accounts for 20 years from the date of their maturity after which the balances are transferred to Revenue by credit to the head '0075 Miscellaneous General Services - Other Receipts'. Repayments of these amounts subsequently claimed likewise will be debited to the head '2075-Miscellaneous General Services - Other Expenditure.

[Refer Correction Slip No. 207, 211, 214, 215, 239, 253, 298, 313, 327 and 345]

          


MAJOR /SUB-MAJOR HEADS MINOR HEADS

6002

External Debt (1)

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

Note:

(I) Each denomination of loan received from each foreign counter/Institution will appear as a sub-head under the  relevant minor heads.

[Refer Correction Slip No. 25, 26, 113 and 353]

    


MAJOR / SUB-MAJOR HEADS MINOR HEADS

6003

Internal debt of the State Government

101 Market Loans (I)
103 Loans from life Insurance Corporation of India
104 Loans from General Insurance Corporation of India
105 Loans from the National Bank for Agricultural and Rural Development
106 Compensation and other Bonds (3)
107 Loans from the State Bank of India and other Banks
108 Loans from National Co-operative Development Corporation
109 Loans from other Institutions (2)
110 Ways and Means Advances from the Reserve Bank of India
800 Other Loans

Notes:

(1) See Note 1 below "6001-Internal Debt of the Central Government".

(2) Each institution from which loans are received will appear as a distinct sub-head under this minor head,

(3) The unclaimed balances of these bonds are usually retained in Government Accounts for 20 years from the date of their maturity after which the balances are transferred to Revenue by credit to the head '0075 Miscellaneous General Services - Other Receipts'. Repayments of these amounts subsequently claimed likewise will be debited to the head '2075-Miscellaneous General Services - Other Expenditure.

[Refer Correction Slip No. 331]

     


MAJOR/ SUB-MAJOR HEADS MINOR HEADS

6004

Loans and Advances from the Central Government

01 Non-Plan Loans
101 Loans to cover gap in resources
102 Share of Small Savings Collections
201 House Building Advances
800 Other Loans
02 Loans for State/Union Territory Plan Schemes
101 Block Loans
102 Loans and Advances Plan Assistance for relief on account of Natural Calamities (6)
103 Loans against External Assistance received in kind
104 1984-89 State Plan Loans Consolidated in terms of recommendations of the 9th Finance Commission '.
03 Loans for Central Plan Schemes
321 Village and Small Industries
800 Other Loans
04 Loans for Centrally Sponsored Plan Schemes
05 Loans for Special Schemes
101 Schemes of North Eastern Council
102 Development of Border Areas.
06 Ways and Means Advances
101 Ways and Means Advances for Plan Schemes
102 Ways and Means Advances towards Expenditure on upgradation of Standards of Administration (5)
103 Ways and Means Advances towards Expenditure on net Interest liability on account of fresh borrowings and lending (5)
800 Other Ways and Means Advance
07 Pre-1984-85Loans(I)
101 Rehabilitation of Displaced Persons, Repatriates etc. (2)
102 National Loan Scholarship Scheme (3)
103 Loans to clear overdrafts advanced during 1982-83 and 1983-84 (3)
104 Consolidated Loans to Orissa for Hirakund Project - Stage I
105 Small Savings Loans
106 Pre-1979-80 consolidated Loans for Productive and Semi productive purposes (4)
107 Pre-1979-80consolidated loans reconsolidated into 25year and 30 year loans(7)
108 1979-84 consolidated Loans (8)
109 Rehabilitation of Gold Smiths
800 Other Loans (9)

Notes:

(1) This sub-major head has been provided to account for the outstanding balance of the central loans advanced to States upto 31.3.1984 as on 1.4.85.
(2) This minor head will have the following three sub-heads.--
(i) Pre 1974 loans written off
(ii) 1974-84 Relending loans written off.
(iii) 1979-84 Straight loans-hi respect of these loans, the repayments by the State Government, to the Centre would be according to the terms on which the loans were sanctioned.
(3) In respect of these loans, the repayments by the State Government to the Centre would be according to the terms on which the loans were sanctioned.
(4) This minor head will have the following sub-heads: -
(i) Loans for productive purposes repayable over 15 years from 1979-80.
(ii) Loans for semi-productive purposes repayable over 30 years from 1979-80.
(5) This minor head shall be operated to classify temporarily the advances received by the State Government as recommended by the 7th Finance commission pending issue of presidential order within the close of the Financial year and such advances shall be free of interest. The advances so classified shall be withdrawn within the account of the same Financial year by minus credit and shall be brought to account under the major head "1601-Grants-in-aid from central Government",
(6) Loans as advanced Plan assistance for draught Relief will be adjusted under distinct sub-head Draught-Relief.
(7) This minor head will have the fallowing two sub-heads.
(i) Loan repayable annually over 25 years
(ii) Loans repayable annually over 30 years
(8) This minor head will have the following four sub-head: -
(i) Loans repayable annually over 15 years
(ii) Loans repayable annually over 20 years
(iii) Loans repayable annually over 25 years
(iv) Loans repayable annually over 30 years
(9) This minor head would include write off of overpayments during 1985-89 as recommended by the Eighth Finance commission. The balances of the pre 1984-85 'Orissa Hirakund project Stage I" loans and the 1979-84 consolidated loans will also initially be debited to this minor head. The final allocation of the amounts of loans under these categories will follow formal sanction of the Government of India.

[Refer Correction Slip No. 138 and 141]

                        


MAJOR / SUB-MAJOR HEADS MINOR HEADS

6005

External Debt Suspense (1)

101 Disbursement under Direct Payment Procedure (1)

Note :

(l) This major/minor head will account for the external loan transaction under the Direct Payment Procedure i.e. when the amount is required to be paid by the importer. Payments to Suppliers abroad out of external loans by the Donors will initially be taken as a credit against the relevant/Loan minor head under the major heads '1605 External Grant Assistance' ' 6002 External Debt' per contra minus credit to this major/minor head. This minus credit will be relieved when the deposit is received from the Indian importer.

[Refer Correction Slip No. 221]