Principal Accounts Office
Government of NCT of Delhi

(a) Organs of State

Note:

(1) These minor heads will include expenditure on discretionary grants by Presiding Officers, which may be shown under a distinct sub-head.

Notes:

(1) The charges on account of the establishment of the Military Secretary to the President, Comptroller of Government House and of his establishment and contingencies are recorded under this head. But the pay and allowances of the Military Secretary himself, Aides-de-Camp and Body Guards of the President are debited to Defence Estimates. If however, the incumbent of the post of Military Secretary to President is not a serving member of the Indian Armed Forces, his pay and allowances are debited to this head as a civil charge. This head includes the expenditure on the purchase of motor cars for the President.

(2) Under this head are included charges on account of the purchases, upkeep and feed of State horses, repairs and upkeep of State Carriages and the maintenance of State Motor Cars.

(3) These heads are meant for expenditure of a semi-private character such as stable establishments and contingencies, wages and allowances of household servants, etc., incurred by the President and the Governors, which is met from the contract grant. Charges on account of maintenance of State motor cars are also debited to this head, in the sub-major head"03".

(4) This head includes all charges on account of pay and allowances etc. of the Military Secretary, Aid-de-camp and other staff and house hold personnel of the Governors of the States/Administrators of UT's and of their establishments and contingencies. This head also includes Entertainment allowance provided in column 4 of the second schedule to the Governors' (Allowances and Privileges) Order.

(5) As the Governors of Maharashtra and Tamilnadu have a separate provision for "Surgeon and his establishments" in the second schedule to the Governors (Allowances and Privileges ) order, the expenses on their medical facilities will not be included under this minor head. In these States, expenditure on surgeon and his establishment will be recorded under the minor head "Household Establishment".

(6) Charges of Lt. Governors/Chief commissioners of UTs administered by the Central Government and having no Legislature of their own are recorded under this head.

(7) This head inter-alia includes:

1. Travelling and equipment allowances of the President and Heads of States on appointment;
2. Travelling allowance of Governors on retirement; and
3. Expenditure on purchase of motor cars for Heads of States / Union Territories.

Notes:

(1) The term "Ministers" will include Prime Minister and Chief Ministers. The minor head will also include the salary and allowances of "Parliamentary Secretaries". The expenditure on personal staff attached to Ministers/Deputy Ministers etc. will be recorded under Secretariat expenditure major head concerned except in the case of Prime Minister's office, which will be recorded under the minor head "Prime Minister's office" under this major head.

(2) This minor head will include expenditure on telephone charges, light and water charges, maintenance and running of vehicles etc; rent of buildings, if any, acquired for residence of Ministers, and paid by the Public Works Department will, however, be recorded under "2216 Housing-01 Government. Residential Buildings-Lease charges".

Notes:

(1) This minor head will include Attorney General, Advocate General, Standing Counsels, and Solicitors, Legal Remembrance, Public Prosecutors, Government Pleaders etc. Legal charges including Pleaders' fees for instituting and defending suits etc. will be debited to the department concerned.

(2) This minor head will include pleadership and mukhtiarship examination charges.

(3) This minor head will record transactions of special courts established under the Special Courts Act.1979.

Notes:

(1) This minor head will include expenditure on Chief Electoral Officers of the States and their establishment at State Headquarters and the districts.

(2) This minor head includes expenditure on preparation and printing of electoral rolls for Assembly and Parliamentary constituencies. Separate sub-heads may be opened to record distinguishable expenditure on assembly and parliamentary constituencies.

(3) This minor head will include expenditure on conduct of election to Rajya Sabha and Legislative Council respectively, and also expenditure on Bye-elections. Separate sub-heads may be opened, if necessary, to record expenditure on election to Lok Sabha, Rajya Sabha, Legislative Assembly and Legislative Council.

(4) This minor head will include charges for election of the President/Vice-President

Notes:

(1) This major head will include expenditure of the Indian Audit and Accounts department under the Comptroller and Auditor General of India. The expenditure on the Internal audit organisation of the various departments and charges relating to the audit of Cooperative Societies will be recorded under the concerned functional Major heads.

(2) This minor head will include the expenditure on the salary and allowances of the officers and establishment of the Comptroller and Auditor General of India.

(3) The expenditure in respect of railway audit proper and on audit of Metropolitan Transport Project shall be booked separately under two distinct sub-heads viz (i) Railway Audit proper and (ii) M.T.P. audit.

(b) Fiscal Services

(i) Collection of Taxes on Income and Expenditure

Notes:

(1) All charges for collection of "Corporation Tax", "Taxes on income other than Corporation Tax" "Estate Duty"," Taxes on Wealth" and "Gift Tax" are in the first instance accounted for under the Minor Heads "Direction and Administration" and "Collection charges-Income Tax" below this Major Head and at the end of the year the total cost of collection is apportioned among "Income Tax", 'Estate Duty"," Taxes on Wealth", and "Gift Tax" in the ratio of 90%, 2%, 7% & 1% respectively. The inter se allocation of expenses between "Corporation Tax" and "Taxes on income other than Corporation Tax" is done in the ratio of 1:7 out of the 90% amount retained under "Taxes on Income". The shares of the cost of collection so worked out are transferred to the minor heads "Estate Duty", "Taxes on Wealth", "Gift Tax" (under the major head "2031-Collection of Estate Duty, Taxes on Wealth and Gift Tax") and "Collection charges-Corporation Tax" under this major head respectively.

(2) Includes charges on account of Directorates of Inspection-Income Tax, Investigation and Research, Statistics and Publications.

(ii) Collection of Taxes on Property and Capital Transactions

Note:

(1) This minor head includes expenditure of a regulatory nature on "Consolidation of Holdings" for general land revenue purposes. See also Note (1) and (2) below the major head "2506 Land Reforms".

Notes:

(1) The distribution of charges under these heads between "Judicial" and "Non Judicial" will be made according to the decision of the Government concerned. Where this is not possible, the charges may be shown under one of the heads which would account for the major expenditure.

(2) This minor head will record "Commission," 'discount', and pay and allowances of official vendors for sale of stamps.

Note:

(1) See Note (1) below the major head '2020' Collection of Taxes on Income and Expenditure

(iii) Collection of Taxes on Commodities and Services

Notes:

(1) The expenditure relating to the following departments will be booked under this minor head:

1. Import appraising SIB, SVB, Legal Docks and Postal appraising and Air Customs appraisement.
2. Import Department.
3. Import Bond Department.
4. Internal Audit Department.
5. Statistical Department.
6. Import Manifest Clearance Department.
7. Refund Department.
8. Cash and Accounts Department (Excluding expenditure accounts).
9. Revenues Control Laboratory.
10. Customs House Laboratory.
11. Draw Back Department.
12. Export Department (including Export Appraising and Export Refunds).

(2) The expenditure relating to the following departments will be booked under this minor head:

1. Preventive Deptt.
2. Collector of Customs (Preventive)
3. Air Customs (Other than staff employed on apprisement work)

Note:

(1) Proportionate Cost of Collection of Customs Duty at out ports will be transferred to the minor head "Preventive and other functions� under the major head "2037 Customs". See also General Direction 3.5.

Notes:

(1) This will include charges for "Excise Bureau" and charges on account of regulation and control of private distilleries. Departmental distilleries will be recorded under the major head. "2875-Other Industries-60-Other Industries-Other Expenditure".

(2) This minor head will record the cost of opium supplied by the opium factories to the State Government and the cost of purchase of Bhang, Ganja etc.

Notes:

(1) This minor head will include the expenditure on the establishment of Electrical Inspectorate.

(2) This minor head includes charges if any, in connection with collection of tobacco vend fees, license fees etc

(iv) Other Fiscal Services

Notes:

(1) These minor heads will be divided into the following sub-heads to record working expenses and other expenditure with suitable detailed heads there under.

1. Management
2. Operation and Maintenance
3. Renewals and Replacements
4. Machinery and Equipments
5. Other Expenditure (To include pension/gratuities and interest on Capital, and Transfer to Depreciation Fund)
6. Land
7. Buildings
8. Deduct depreciation (for presses only).

(vi,vii, and viii do not form part of working expenditure)

(2) This minor head records the loss incurred on the re-coinage of old and uncurrent coins taken over at par in the Mints. It also includes loss on circulation of small coins, if any, which may be recorded under a separate sub-head

(3) The minor head will have sub heads for

1. Mint Masters, Estt for each of the Mints covering 'Mint Organisations', including Assay Bullion and Operating Depts.
2. Works
3. Suspense, to record expenditure on purchase of Gold, Silver, Platinum, etc for manufacture of medals.

Notes:

(1) This minor head will record the expenditure on 'National Savings Organisation' and also the State Small Savings Organisation.

(2) This minor head will have the following sub heads:

1. Payment to Employees Provident Fund Organisations
2. Payments to State Governments etc.
3. Interest on Deposits in the Additional Wages Deposits Account
4. Interest on Deposits in the Addl D.A. Deposit Account
5. Interest on Deposits in the Addl D.A. Deposits Account (New)

Each of the above three Interest sub-heads will have the following detailed heads:

1. Central Government Employees and Employees of U.Ts without Legislature
2. Employees of U.Ts with Legislature
3. State Government Employees
4. Local Authority Employees
5. Non- Government Employees, other than Local Authority Employees

(3) This minor head will be divided into the sub heads as mentioned in Foot Note (1) below the Major head 2046.

(4) This minor head will also record expenditure on account of the Central Stamp Office, Calcutta, and the Central Stamp Store, Nasik under distinct sub heads.

(c) Interest payment and servicing of debt

Notes:

(1) Separate sub head may be opened for each loan for which sinking fund is created.

(2) This minor head is intended for the record of appropriations from revenue for reduction or avoidance of debt other than specific appropriations for regularly Constituted Sinking Funds.

Notes:

(1) Please refer to Note (1) below the major heads 6001/6003-Intemal Debt of the Central/State Governments. Interest on loans notified for discharge and subsequently paid (except payments which are barred by limitation) should be debited to a separate sub head "interest on loans in course of discharge" under the minor head "Payment of interest�, if time barred as well as on loans if paid after the expiry of 20 years, when the loans themselves do not form part of Public debt, will be debited to the head "2075 Miscellaneous General Services-Other expenditure".

(2) Separate sub heads may be opened for each denomination of loan.

(3) Separate sub heads may be opened for interest paid on internal debt relating to each autonomous or statutory organisation.

(4) Includes expenditure incurred in connection with issue of new loans and the sale of securities held in cash balance investment account.

(5) A separate sub head may be opened under the various minor heads below this sub major head for each denomination of loans from each country and also for the loans from the International Banks or Institutions for each project. Additional-sub heads viz "Commitment Charges" and "Incidental expenses" may also be opened. The sub head 'Incidental Expenses' would accommodate all incidental expenses including brokerages, commission etc, which do not fall under the Category of "Interest "or "Commitment charges".

(6) Separate sub head may be opened under each minor head except under the minor head "Management of small savings scheme" below this sub major head corresponding to minor heads in the sector "I - Small Savings, Provident Funds etc" in the Public Account.

(7) This minor head is intended to record the payments of interest on all Central Loans to States advanced upto 31-03-84 and outstanding as on 31-03-85.

(8) This minor head shall account for interest on securities issued to R.B.I. for acquisition of special Drawing rights etc.

(9) Please see Note (1) below the major head '6001 - Internal Debt of Central Government'' and Note (19) below the major head "8658 -Suspense Accounts".

(10) This minor head shall account for interest on Ways & Means Advances from Reserve Bank of India booked under Major Head 6001/6003.

This minor head will also include interest on the transactions relating to 13/15 days Treasury Bills.

(d) Administrative services

Notes:

(1) Separate sub-heads may be opened for each wing of the secretariat (e.g. Chief Secretariat, Finance Department, Home Department, Law Department, Revenue Department etc.) dealing with policy formulation etc. of functions under "A-General Services".

(2) These minor heads will record expenditure on attached offices of the Govt. of India, other offices of the State Govt. not identifiable with any particular function.

Note:

(1) This minor head will include sub-divisional establishment.

Note:

(1) Expenditure on Pay and Accounts Offices accredited to a particular department will be recorded under the major head for that department

Notes:

(1) This minor head includes expenditure on State Militia and Armed Police.

(2) This minor head includes charges for "Crime" and "Order" police. Expenses in connection with "Order" police are ultimately recoverable from Railways.

(3) This minor head includes expenditure on all amenities for the police personnel in general (e.g Subsidised rations, Contributions to amenities funds, running expenses of police, Hospital etc.).

Notes:

(1) This minor head includes charges for convict labour except jail press charges, which are treated as expenditure under Major head "2058-Stationery and Printing ".

(2) This includes charges on account of persons confined or detained in Jails outside the State.

Notes:

(1) This major head will be operated only for recording the expenditure on the Central Purchase Disposal & Inspection Organisations like the D G S & D, Other than the organisation of Civil Supplies whose expenditure will be debited to the major head "3456" Civil Supplies".

(2) The expenditure on purchase, inspection and disposal wings (both in Central and State Governments) will be recorded under the respective minor heads. The pay, allowances etc. of common Director General /Director will be shown under the wing having major activity. A similar procedure may be adopted for the overseas organisation like India Store Department, London and India Supply Missions, Washington.

Notes:

(1) This minor head will include expenditure on Stationery Office.

(2) This minor head will include expenditure on lithography.

(3) This minor head will include the Cost of printing of Govt. Publications, Codes, manuals etc. and their distribution including charges of Book Depots. The Cost of printing of Text Books will be recorded under the major head "2202-Education".

Notes:

(1) This Major Head and the Minor Head "Construction" thereunder is intended to record the expenditure on :-

1. all Government non-residential general purpose office and administrative buildings relating to all the three sectors viz. "General services", "Social Services" and "Economic Services".
2. all Government non-residential buildings falling under the functions in "General Services".
3. Buildings for functional purposes falling under "Social Services" and "Economic Services" such as Hospitals, Schools, Agricultural Colleges etc. shall be booked under the appropriate functional major heads concerned (though the budgetary and technical control over such expenditure would vest in the Public Works Deptt. and the provision for such expenditure are included in the Demands for Grant of the Public Works Department). For this purpose, a specific sub head "Buildings" may be opened below the relevant programme Minor Head under the functional expenditure major head concerned with necessary details (Like Works, Establishment, Machinery and Equipment) to be operated upon exclusively by the Public Works Department e.g. expenditure on construction of Secondary Schools will be accounted for under the major head "2202 Education-02-Secondary-Government Secondary Schools" under a sub head "Buildings".

   Where it is not possible to identify the expenditure on buildings to a programme or a function, it will appear under "Buildings" below the residuary minor head "Other Expenditure" of the functional major/sub-major head. For residential buildings see Major Head "2216 Housing".

   Where the buildings etc. are not under the administrative control of the Public Works Deptt., Government may prescribe that expenditure on construction and repairs upto a certain specified monetary limits may be incurred by the Department having the administrative control over it. In such cases and where the programme could be identified, it should be accounted for under the detailed head "Works" below the functional major and minor heads concerned. Where the programme could not be identified, it should be classified under the residuary minor head "Other Expenditure" of the relevant major head.

4. Expenditure on maintenance and repairs of Roads and Bridges will be accounted for under the major head "3054 Roads and Bridges".
5. Cost of acquisition of land by Public Works Department for general purposes shall be accounted for under the minor head "Other Expenditure" below this major head or "4059-Capital Outlay on Public Works -Acquisition of Land" depending upon whether such expenditure is treated as Revenue or Capital.
6. Expenditure on the staff quarters (construction as well as maintenance) forming part of a scheme or project such as Doctors/Nurses in Hospital, will be normally accounted for under the relevant functional major head (Medical in this example) and not under the major head "Housing". If however for administrative reasons, Government decides otherwise, expenditure on maintenance of such staff quarters may be debited to this major head and correspondingly the receipts shall be accounted for under "0216 Housing" in such cases.

(2) This minor head will record the expenditure on 'Direction' 'Execution', 'Architecture "Designs', 'Stores Control' etc. for which distinct sub-heads may be opened. In addition, two distinct deduct-sub-heads may also be opened to record the transfers on percentage/pro-rata basis to other major heads, on account of apportionment of 'Common Establishment' viz.

1. "Transfer of establishment charges on percentage basis to the Capital major heads". In cases where the P.W. Divisions execute works both of 'Capital' and 'Revenue' nature, and the common establishment charges relating to these divisions are initially recorded under this minor head, they will be allocated on a percentage basis in proportion to the works outlay recorded under the capital major heads.
2. "Transfer of establishment charges on a pro-rata basis to the major heads '2216-Housing', '3054- Roads and Bridges' wherever there is a common establishment for "Buildings and Roads" branches in the P.W.D. catering to buildings (both residential and non-residential) and 'Roads and Bridges'.

The contra debits for these deduct-entry adjustments, will appear either as detailed heads under the sub-head "Buildings" below the appropriate programme minor head under the relevant functional capital major heads or under "Direction and Administration" below "2216 Housing" and "3054-Roads and Bridges" as the case may be.

The rules for the transfer of the establishment charges in these cases, will be such as laid down in Statement E to Appendix 2 of C.P.W.A. Code or other similar provisions in the State P.W.A. Codes.

(3) See Note (1) above. This minor head may be divided into sub-heads corresponding to various functional major heads as considered necessary.

(4) This minor head will record the expenditure on maintenance and repairs of all Government non-residential buildings. No distinction need be made between "Ordinary Repairs " and "Special Repairs". For Government residential buildings - See Major Head "2216 - Housing (1)."

(5) This minor head will record the cost of furniture etc. provided by the P.W. Department in non-residential buildings, M.L.A's hostels, other Government hostels, P.W. Department Circuit Houses etc., which are not let out as regular residential accommodation.

(6) This minor head will record the rent paid by the P.W. department for non-residential accommodation hired, requisitioned or leased by that department. Rent paid by the P.W.D. for non-residential buildings leased for their own use should, however, be debited to the detailed head "Rent, Rates and Taxes" below the concerned sub heads and the minor head "Direction and Administration". Lease charges paid by the P.W. department in respect of residential accommodation hired, requisitioned or leased by that department will be recorded under the major head "2216 Housing Government Residential Buildings-Lease Charges".

(7) This minor head will record the expenditure on the establishment of P.W. Workshops, plant and machinery and their maintenance etc.

(8) This minor head will record expenditure on the common Tools and Plant acquired by the P.W. Division for executing both works of a revenue and capital nature. It will have suitable sub-heads like "New Supplies", "Repairs and Carriage" etc. In addition there will be two specific deduct-sub-heads for adjustment of (i) percentage charges of Tools and Plant transferred to Capital major heads and (ii) pro-rata transfer of Tools and Plant charges to the major heads 2216 Housing and "3054-Roads and Bridges'. In respect of common P.W. Division catering to works both for buildings (residential as well as non-residential) and Roads and Bridges-vide similar adjustments indicated in Note (2) above, for establishment charges.

(9) This minor head will be divided into sub-heads "Stock", "Workshop Suspense", and "Miscellaneous Works Advances". For adjustment of the cost of stores purchased/received from other Divisions but not paid for during the same month, please refer to note(18) below Major Head "8658-Suspense Accounts".

(10) This minor head is intended to record expenditure, which cannot be recorded under any of the other minor heads e.g., Land Development office, temporary structures not forming part of estimates of any capital work.

(11) This minor head may be divided into the following sub-heads:-

1. Work Charged Establishment
2. Other maintenance expenditure

Notes:

(1) This minor head will include expenditure on agents in Common Wealth Countries.

(2) This minor head is intended to provide for special charges which are debited under this head only under special instructions of Government.

(3) The nomenclature of the sub-head shall indicate the name of each International conference / meeting.

Notes:

(1) Records expenditure on Metropolitan Council, Delhi.

(2) This minor head will record expenditure on Vigilance Commissioner, Vigilance Tribunals, Vigilance Departments, Lokayukta/Up-Lokayukta/Lokpal etc.

(3) This minor head will record expenditure on Commissions and Committees the charges on which according to their importance or for any other reason, cannot conveniently be adjusted under functional major heads.

(4) The sub head will be

1. Direction and Administration
2. Protection and Control
3. Training
4. Other Expenditure

(5) This minor head will record the expenditure on the establishment of the Central Bureau of Narcotics. The proportionate charges relatable to the opium and alkaloid factories, is then transferred to the appropriate sub-head under the relevant minor head under �2875-Other Industries-01-Opium and Alkaloid Industries�, through a deduct entry under this minor head.

(6) This will record expenditure on maintenance of motor garages, as well as purchase and maintenance of vehicles not relating to any particular service/department and purchase and maintenance of aircrafts, if any, maintained by Government not as a regular public service.

(7) This minor head will include expenditure on guest houses, Government hostels etc., like catering, other than expenditure on construction, maintenance and repairs of the buildings which will be recorded under '2059 Public Works' or �4059 Capital outlay on Public Works' as the case my be.

(8) This minor head includes expenditure on training of I.A.S. Officers, Secretariat training institutes, other general training institutes. etc.

(9) Divided into the following sub-heads:-

1. Explosives Act.
2. Petroleum Act
3. Indian Arms Act
4. Carbide of Calcium Rules.
5. Rice-Milling Industry (Regulation) Act.
6. Other Acts and Regulations.

(10) Will include expenditure on (a) taxes on non-residential buildings occupied by departments other than the Defence department, and paid by a department nominated by Government and not passed on to the occupying department, (b) deportation of foreigners (c) rewards for destruction of wild animals.

(11) Records expenditure on pradesh council in Andaman and Nicobar Islands.

(e) Pensions and Miscellaneous General services

Notes:

(1) See major head "2075 Miscellaneous General Services" for pensions in lieu of resumed jagirs, lands, territories etc., and pensions and awards for distinguished services and the major head " Social Security and Welfare" for pensions under social security scheme, and pensions to freedom fighters, their dependents etc.

(2) See Note (1) below "4075 Capital Outlay on Miscellaneous General Services".

(3) Contributions payable by one Government to another on account of pensions and gratuities of officers who are either borne on the joint cadre of the two Governments, or lent to the former by the latter Government, are debited to this head. When payments are made at combined rates for both pensions and leave salaries, such contributions are also debited to this head. Leave salary contributions, when paid separately, are, however, debited to the functional major heads concerned. Allocation of Pensions and Gratuities between Central Government and State Governments has been dispensed with from 1.4.1987. This minor head has been retained to accommodate old cases.

(4) This minor head includes Government contributions to various Contributory Provident Funds.

(5) Includes the Following:-

1. Pensions under the I.C.S. (N.E.M.) Family Pension Fund.
2. Pensions relating to I.C.S. Family Pension Fund, Indian Military Service Family Pensions Fund and Indian Military Widows and Orphans Fund.
3. Pension of the Bengal and Madras Service Family Pensions Fund.
4. Ex-gratia pension to Indian pensioners of Portuguese Colonies.
5. Pensions to former employees of Sind and N.W.F.P.
6. Donations to Service Funds-other family pensions funds.
7. Government Contributions payable under I.C.S. Family Pension Fund.
8. Covenanted Civil Service Pension.
9. Ex-gratia ad-hoc allowance to Burma civilian pensioners/family pensioners.
10. Ex-gratia ad-hoc allowance to Pakistan civil pensioners/family pensioners.
11. Ex-gratia payment to families of deceased CPF beneficiaries'.

(6) This minor head will include cost of remittance by money order, of pensions debitable to this major head.

(7) This minor head will have two sub-heads, viz (i) Members of Parliament (ii) Members of State legislatures.

(8) This minor head will include payments made on account of both pensions and Commuted value of pensions and gratuity or other sums payable by way of death on retirement benefits. In the books of the Central Government it will cover pensions etc. paid under Article, 112 (3) (d) (iii) of the Constitution which are recoverable from State Governments under Article 290 ibid. In the books of the State Governments, it will cover pensionary charges reimbursed to the Central Government under Article 290 of the constitution.

(9) Will have the following Sub-heads.

1. Pension and other Retirement Benefits.
2. Rewards.
3. Leave Encashment Benefits (12)
4. Other Pensions (Ex-graitia payment to families of deceased CPF beneficiaries will be a detailed head.)

The Pensionary charges in respect of establishments like Defence accounts Department etc. the expenditure of which is met from Civil Estimates will be accounted for under the sub-major head '01-Civil'.

(10) This minor head will also record expenditure on account of interest payable on delayed payment of Gratuity.

(11) This minor head will be sub-divided into the following sub-heads:-

1. Pension
2. Other entitlements under the Presidents (Emoluments and Pension) Act.

This will record leave encashment benefits granted at the time of retirement, termination of service etc.

Notes:

(1) This minor head will account for all the expenditure relating to lotteries including the administrative expenditure relating exclusively for lotteries only. Where the administrative expenditure is incurred for other purposes as well, the expenditure should be booked to the major head 2070- Other Administrative Services.

(2) This minor head will include expenditure on (a) payment of allowances to the families and dependents of ex-rulers and (b) payments arising out of the Bombay Land Scheme. Please also see Note (1) below Major Head '2049'.

(f) Defence services

Notes:

(1) This will include expenditure on Territorial Army, etc.

(2) This minor head will include expenditure on construction, maintenance etc. of buildings and other revenue works of the Army, by the Military Engineering Service other than those relating to ordnance factories, research and development organisations. Military farms and Inspection organisations for which separate minor heads have been provided.

(3) This minor head includes expenditure on 'Research and Development' relating to the Defence Production Department which may be shown under a distinct sub-head, if necessary.

Note:

(1) Pay and allowances of Navy personnel are recorded under this minor head.

Note :

(1) Pay and allowances of Air Force personnel are recorded under this minor head.

Notes:

(1) This minor head will include manufacture expenditure like wages, other floor expenses, etc.

(2) This minor head is intended to account for the recoveries made from R&D Organisation, Inspection Organisation, M.E.S. etc.