Principal Accounts Office
Government of NCT of Delhi

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 and which are transferred by State Bank of India, Bombay and State Bank of Patiala, New Delhi to Government Accounts.

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.

(b) Deposits Not Bearing Interest

MAJOR / SUB-MAJOR HEADS		MINOR HEADS
8443	Civil Deposits
		101	Revenue Deposits (1)
		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 Government 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 Government 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 Government 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 and Security Deposits under Emigration Rules, 1983. 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 and 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.

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

MAJOR / SUB-MAJOR HEADS		MINOR HEADS
8449	Other Deposits
		101	Countess of Dufferin Fund
		102	Cement Regulation Account
		103	Subventions from Central Road Fund (1)
		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 Projects (7)
		117	Advance Deposits 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.

1. Transition Account under Indo-US Agreement,1974.
2. Cooley Account under the Indo-US Agreement, 1974.
3. Rupee Account under the Indo-US Agreement,1974.
4. 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.

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.

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.

(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