K-Deposits and Advances

(a) Deposits Bearing Interest

 

MAJOR / SUB-MAJOR HEADS MINOR HEADS

8336

Civil Deposits

101 Security Deposits (1)
800 Other Deposits

Note

(1) This will also record Security Deposits deposited by Emigrants prior to 14-9-87 (which were also earning interest with the banks) under Emigration Rules, 1983 & which are transferred by State Bank of India, Bombay and State Bank Of Patiala, New Delhi to Government Accounts.

[Refer Correction Slip No. 233]

                   


MAJOR / SUB-MAJOR HEADS MINOR HEADS

8337

Deposits of Railways

101 Indian Railway Deposits
102 IRCA-Employees' Provident Fund (1)
103 Contributory IRCA-Employees' Provident Funds-Investment Account
104 Non Contributory IRCA-Employees' Provident Funds-Investment Account

Note:

(1) "Contributory" and Non-contributory Fund" will be recorded under separate sub-head under this minor head.

    


MAJOR / SUB-MAJOR HEADS MINOR HEADS

8338

Deposits of Local Funds

101 Deposits of Municipal Corporations (1)
102 Deposits of State Transport Corporations
103 Deposits of State Housing Boards
104 Deposits of other Autonomous Bodies (2)

Notes:

(1) Desposits in respect of each Municipal Corporation may be shown under a distinct sub-head.

(2) This minor head will record interest bearing deposits of autonomous bodies which have been declared as Local Funds. Deposits in respect of each such fund will be recorded under a distinct sub-head.

      


MAJOR / SUB-MAJOR HEADS MINOR HEADS

8342

Other Deposits

101 National Defence Fund
102 Deposits of Shipping Development Fund
103 "Deposits of Government Companies, Corporations etc. (1) "
104 "Coal Mines Family Pension Scheme.1971"
105 "Coal Mines Deposit-Linked Insurance Scheme,1976"
106 "Employees' Family Pension Scheme.1971"
107 Deposits Towards Payment of Estate Duty
108 "Deposits of Income tax, Super Tax EPT and Surcharge"
109 Own Your Telephone Exchange Deposits
110 Telephone Application Deposits
111 Telex Application Deposits
112 Field Deposits
113 Solatium Fund
114 Leased Telecommunication Facility Deposits
115 Deposits by MTNL for financing Telecommunication Projects
116 Deposits of State Bank of India under NRI Bonds Scheme.
120 Miscellaneous Deposits (2)

Notes:

(1) Deposits of each Government Company/Corporation will be recorded under a separate sub-head.

(2) This is a residuary head, intended to record all types of miscellaneous deposits with a distinct sub-head for each type of deposit.

[Refer Correction Slip No. 186]

  

(b) Deposits Not Bearing Interest

   

MAJOR / SUB-MAJOR HEADS MINOR HEADS

8443

Civil Deposits

101 Revenue Deposits (I)
102 Customs and opium Deposits (2)
103 Security Deposits (3)
104 Civil Courts Deposits (4)
105 Criminal Courts Deposits
106 Personal Deposits (5)
107 Trust Interest Funds (6)
108 Public works Deposits
109 Forest Deposits
110 Deposits of Police Funds
111 Other Departmental Deposits
112 "Deposits for purchases etc. in India (7) "
113 "Deposits for purchases etc, abroad (8) "
114 Export Trade Deposits
115 Deposits received by Govt. Commercial Undertakings
116 Deposits under various Central and State Acts (9)
117 Deposits for work done for Public bodies or private individuals (10)
118 Deposits of fees received by Govt. servants for work done for private bodies.
119 Companies Liquidation Accounts (11)
120 "Deposits of Autonomous District and Regional Funds (Assam, Meghalaya and Mizoram)"
121 Deposits in Connection with Elections (13)
122 Mines Labour Welfare Deposits (14)
123 Deposits of Educational Institutions
124 Unclaimed Deposits in the G.P. Fund (15)
125 Unclaimed Savings Bank Deposits
126 Unclaimed Deposits in other Provident Funds (15)
127 Deposits of Local Bodies for meeting claims of contractors/ employees' pensioners etc. who have migrated to Pakistan
128 Deposits on a/c of Govt deposits transferred from Pakistan
129 "Deposits on a/c of cost price of Liquor, Ganja and Bhang"
130 Provident Societies Liquidation Account (12)
800 Other Deposits (16)

Notes:

(1) Revenue deposits are made in Revenue Courts or in connection with revenue administration.

(2) These will appear as deposits of the Central Government in the books of several Principal Account officers of Ministries/Departments.

(3) These will include earnest money deposits made by intending tenderers of the civil Defence Departments, and security Deposits realised by the police Department under the motor vehicles Tax Act or other Acts. In the case of earnest money deposits of intending tenderers of the P.W.D., these relating to successful tenderers, where the Departmental officers of the P.W.D. desire that these deposits should be transferred to the credit of the P.W. Department as security deposit of contractors, they may be transferred to the minor head "P.W.D. deposits' in terms of 188 of Central Government Accounts (R & P) Rules 1983. This head also includes Cash security deposits realised under the financial rules of the Government Cash security deposits of subordinates of the P.W.D. realised in public works divisions will, however, be credited under the minor head 'public works deposits'.

(4) Under Civil Court Deposits, Supreme Court, High Courts, Small Causes Courts and Income-tax Officers who receive such deposits may be distinguished in inner columns.

(5) 'Personal Deposits' are deposits of which a banking account only is kept (not being Civil or Criminal Court Deposits). Details such as "Wards" and "Attached Estates Deposits" and "Trusts and Endowments" may be kept in the local accounts.

(6) This head is intended as a "Personal deposit" for accommodating receipt on account of interest on the securities held by the Accountants General and other Government Officers acting as Treasurers of Charitable Endowments under the Charitable Endowments Act, and also for making payment of arrears of interest etc. from out of the accretions and balances lying at the credit of this head.

(7) This head is intended to record inter-alia the deposits received from Municipalities and other outside bodies etc., on account of value of stores purchased by them through the Director General of Supplies and Disposals of Government of India or other Central stores purchases organisations etc. in the State Government

(8) Amounts deposited in respect of purchase and procurements under foreign Credit/Loan agreements are adjusted under a sub-head "Purchases under Credit/Loan agreements", while those relating to other purchase and procurements, viz. through the I.S.M. etc. are taken to a sub-head "Other purchases." Suitable detailed heads may be opened for each Credit/Loan agreements wherever necessary. Another sub-head "Miscellaneous" is intended to account for the rupee deposits made by the State Electricity Boards on account of inspection charges.

(9) Deposits in respect of each" Act" may be shown under a distinct sub-head, such as "Deposits under Section 22-D of Minimum Wages Act, 1948", "Deposits under the Contract Labour (Regulations an^ Abolition) Act, 1970", "Deposits of the surplus estates of deceased officers, deserters and others of the Indian Army", "Deposits under the Bombay Public Conveyance Act", etc.

(10) Sums received in advance from Municipalities or other bodies financially independent of Government for payment of compensation for land acquired for such bodies are credited to this head. Fees deposited by the Indian Nationals for procurement of Educational Certificates etc. for them from the Bangladesh authorities (Through Indian High Commission in Bangladesh) will also be recorded under this minor head.

(11) This head is intended to record the credits on account of unclaimed dividends and undistributed assets of companies in official or voluntary liquidation.

(12) This head receives the sums made over by the liquidators to the Superintendent of Insurance under Section 93(5) of the Insurance Act,1938. If within a period of five years from the date on which any sums have been made over to the Superintendent of Insurance an order of a Court of competent jurisdiction has not been obtained at the instance of any claimant to such sums for their disposal, the said sums shall become the property of Government.

(13) The deposits under this minor head are to be classified under the following sub-heads:-

1. Deposits made by candidates for State/Union Territory Legislature.
2. Deposits made by candidates for Parliament
3. Deposits made for election petitions.
4. Deposits made for election appeal.
5. Deposits made by Candidates for Presidential/Vice Presidential Elections.

(14) Deposits on account of the Coal, Mica and Other Mines may be shown under distinct sub heads.

(15) The sums lying at the credit of the subscribers in these Provident Funds, of which payments have not been taken within the prescribed period after they become payable under the P.F. rules, should be transferred to these heads at the end of each year, and dealt with under the ordinary rules relating to deposits, namely that action shall be taken to lapse all deposits to Government, keeping in view the provisions of Rule 189 of Central Government (Receipt and payment) Rules, 1983 or Rule 635 of C.T.Rs. or the corresponding provisions in the State Treasury Rules/Codes etc. The amount should by transfer be credited to the head of account "0075-misc. General services-unclaimed deposits", after keeping a note in the Register of deposits against the relevant items.

(16) This residuary minor head includes all other categories of deposits, which cannot be brought under the other distinct minor heads under this major head. These include "Deposits of the District Chowkidar Reward Fund, Assam" "Deposits of the Assam Village Development Fund" "Deposits of the Coal field Recruiting Organisation" "Municipal Taxes on Government Residential Buildings" "Sinhastha Mela Fund (MP)" "Official Receivers Remuneration Fund" "Cash Deposits of retiring Government servants" etc. Separate sub-heads may be opened for each of these deposits, under this minor head.

[Refer Correction Slip No 234]

     


MAJOR / SUB-MAJOR HEADS MINOR HEADS

8444

Defence Deposits

101 Defence Services Deposits
102 Unclaimed Provident Fund Deposits (1)
800 Other Deposits (2)

Notes:

(1) See Note (15) below the major head "8443. Civil Deposits".

(2) This minor head will include "Trust interest account".

     


MAJOR / SUB-MAJOR HEADS MINOR HEADS

8445

Railway Deposits

101 Indian Railway Deposits
102 Deposits of Branch Line Companies
103 Unclaimed Provident Fund Deposits (1)
104 Trust Interest Account (2)
800 Other Deposits

Notes:

(1) See Note (15) below major head "8443-Civil Deposits".

(2) This minor head will record interest realised on Government securities of Contractors etc. pending distribution thereof to the Depositors.

     


MAJOR / SUB-MAJOR HEADS MINOR HEADS

8446

Postal Deposits

101 Postal Deposits
800 Other Deposits (1)

Note:

(1) See Note (2) below the major head "8444-Defence Deposits".

       


MAJOR / SUB-MAJOR HEADS MINOR HEADS

8447

Telecommunication Deposits

101 Telecommunication Deposits
800 Other Deposits(1)

Note:

(1) See Note (2) below major head "8444 Defence Deposits".

      


MAJOR / SUB-MAJOR HEADS MINOR HEADS

8448

Deposits of Local Funds

101 District Funds
102 Municipal Funds
103 Cantonment Funds
104 Funds of Insurance Association of India
105 State Transport corporation Funds
106 Funds of the ICAR
107 State Electricity Boards Working Funds
108 State Housing Boards Funds
109 Panchayat Bodies Funds (1)
110 Education Funds
111 Medical and Charitable Funds
112 Port and Marine Funds
113 Ladakh Autonomous Hill Development Council Fund.
114 Jharkand Area Autonomous Council Fund
120 Other Funds (2)

Notes:

(1) Includes funds such as "Panchayat Samiti Funds", "Village Panchayat Funds", "Zila Parishad Funds" etc. which may be exhibited under distinct sub-heads.

(2) Inlcludes all other miscellaneous funds such as "Town and Bazar Funds" which may be shown under distinct sub-heads.

[Refer correction Slip No. 289 and 311]

    


MAJOR / SUB-MAJOR HEADS MINOR HEADS

8449

Other Deposits

101 Countess of Dufferin Fund
102 Cement Regulation Account
103 Subventions from Central Road Fundf7)
104 Deposits of Mines Provident Fund
105 Deposits of Market Loans(3)
106 Accounts under Indo-US Agreement 1974 (5)
107 Deposits of Income tax. Super tax. Excess Profit Tax, including interest and surcharge
108 Deposits of Local Bodies for discharge of Loans (2)
109 Levy Sugar Price Equalisation Fund
110 Personal Injuries (Compensation and Insurance) Fund
111 Drug Prices Equalisation Fund
112 Coconut Development Fund
113 Oil-seeds and Vegetable Oil Development Fund;
114 Advance Deposits for IDA aided Projects (6)
115 Advance Deposits for IBRD Aided Project (7)
117 Advance Deposit for IFAD aided projects (8)
118 Advance Deposits for Japanese grants aided project (9)
119 Advance Deposits for ADB assisted Projects (10)
120 Miscellaneous Deposits(4)

Notes:

(1) See Note (1) below the major head "8224 Central Road Fund".

(2) Represents deposits of Sinking Funds created by local bodies for discharge of loans taken from Government.

(3) Subscriptions received towards various market loans floated by the state/Central Governments are initially recorded under this minor head, pending eventual transfer to the major head "Internal Debt of the State Governments/Central Government Market Loans" on receipt of details from the Reserve Bank of India, Bombay.

(4) This residuary minor head is intended to record transactions on account of deposits which cannot be accommodated under any of the other minor heads under this major head. Separate sub-heads may be opened for each type of such deposits.

(5) The following are the authorised sub heads under this minor head.

(i) Transition Account under Indo-US Agreement,1974.
(ii) Cooley Account under the Indo-US Agreement, 1974.
(iii) Rupee Account under the Indo-US Agreement,1974.
(iv) Dollar Denominated Account under the Indo-US Agreement,1974.

(6) Each IDA Project will be shown as sub-head.

(7) Each IBRD Project will be shown as sub-head with detailed head thereunder as IBRD Loan No.

(8) Each IFAD Project will be shown as sub-head as IFAD Credit No. ______________ etc.

(9) Each Japanese Grants aided Project will be shown as sub-head as Trust account No --—-—-—-—- (JPY) -———-etc.'

(10) Each ADB Project will be shown as a sub-head as "ADB Loan No....................... etc.

[Refer Correction Slip No. 9, 131, 136 and 155]

        


MAJOR / SUB-MAJOR HEADS MINOR HEADS

8450

Balance Account of Union Territories

101 Balance of Pondicheny
102 Balance of Goa, Daman and Diu
104 Balance of Arunachal Pradesh
105 Balance of Mizoram.
106 Balance of National Capital Territory of Delhi.

[Refer Correction Slip No. 242]

           


MAJOR / SUB-MAJOR HEADS MINOR HEADS

8451

Bhopal Gas Leak Disaster Relief Fund

101 Claims and Relief Fund
102 Claims and Relief Fund -Investment Account
103 Insurance Fund
104 Insurance Fund - Investment Account
105 Contingency Fund
106 Contingency Fund - Investment Account.
107 Advance to Union Government for payment of Interim Relief 1993.

[Refer Correction Slip No. 196 and 257]

   

(c) Advances

  

MAJOR / SUB-MAJOR HEADS MINOR HEADS

8550

Civil Advances

101 Forest Advances
102 Revenue Advances(1)
103 Other Departmental Advances(2)
104 Other Advances(3)

Notes:

(1) Will be divided under two sub heads with details as follows

Sub-Heads Detailed Heads
Advance for Survey Operations. Advances for boundary pillars.
Revenue Survey Advances.
Talukdari settlement advances.
Cost of survey marks.
Cost of boundary marks
recoverable from landholders.
Cost of boundary marks pending
completion of survey operation.
Excise Advances Abkary Advances

(2) Separate sub heads may be opened for each type of advance granted for departmental purposes. Separate sub heads may be opened for departmental advances granted by High Commission for India in London.

(3) Includes advances for rest camps granted by Civil Officers for marching of troops and advances to the families for deceased Government servants under the provisions of rule 262 (2) of GFRs 1963 or other similar provisions of State Financial Rules. This will also include transactions of the nature of Special Advances. For each such advance, a separate sub-head may be opened.

     


MAJOR / SUB-MAJOR HEADS MINOR HEADS

8551

Defence Advances

101 Defence Advances

      


MAJOR / SUB-MAJOR HEADS MINOR HEAD

8552

Railway Advances

101 Department Advances

    


MAJOR / SUB-MAJOR HEADS MINOR HEADS

8553

Postal Advances

101 Postal Advances

        


MAJOR / SUB-MAJOR HEADS MINOR HEADS

8554

Telecommunication Advances

101 Telecommunication Advances