Principal Accounts Office 
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 1601 | Grants-in-aid from Central Government | ||
| 01 Non-Plan Grants | 101 | Grants under the Constitution (Distribution of Revenue order) | |
| 102 | Grants in lieu of Tax on Railway Passenger Fares | ||
| 103 | Grants on account of Agricultural Wealth Tax | ||
| 104 | Grants under the proviso to Article 275(1) of the Constitution | ||
| 105 | Grants to meet non-plan revenue deficit (1) | ||
| 106 | Grants from Central Road Fund | ||
| 107 | Relief and Rehabilitation of Displaced persons and repatriates | ||
| 108 | Grants in lieu of pension contributions | ||
| 109 | Grants towards contribution to calamity Relief Fund. | ||
| 800 | Other grants | ||
| 02 Grants for State/Union Territory Plan Schemes | 101 | Block Grants | |
| 102 | Grants as advance Plan Assistance for relief on account of Natural calamities (2) | ||
| 103 | Grants against External Assistance received in kind | ||
| 104 | Grants under Proviso to Article 275(1) of the Constitution | ||
| 800 | Other Grants | ||
| 03 Grants for Central Plan Schemes | 103 | National Rural Employment Programme | |
| 104 | Grants under Proviso to Article 275(1) of the Constitution | ||
| 04 Grants for Centrally Sponsored Plan Schemes | |||
| 104 | Grants under Proviso to Article 275(1) of the Constitution | ||
| 800 | Other grants | ||
| 05 Grants for Special Plan Schemes | 101 | Schemes of North Eastern Council | |
Notes:
(1) This minor head will be operated only in the books of the Union Territory Governments.
(2) Grants as advance Plan assistance for drought relief will be adjusted under a distinct sub-head "Drought Relief."
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 1603 | States' Share of Union Excise Duties | ||
| 101 | States Share of Basic Union Excise Duties (1) | ||
| 102 | States Share of Special Union Excise duties | ||
| 103 | States Share of Additional Excise Duties in lieu of Sales Tax. | ||
Note:
(1) This includes State share of additional excise duties on Mineral products.
| MAJOR /SUB-MAJOR HEADS | MINOR HEADS | ||
| 1605 | External Grant Assistance (1) | ||
| 201 | Assistance from Abu Dhabi fund for Arab Economic Development | ||
| 202 | Assistance from the Federal Austrian Government | ||
| 203 | Assistance from the Government of the Kingdom of Belgium | ||
| 204 | Assistance from the Government of Canada | ||
| 205 | Assistance from the Government of Czechoslavak Republic | ||
| 206 | Assistance from the Government of Denmark | ||
| 207 | Assistance from the European Economic Community | ||
| 208 | Assistance from the Government of France | ||
| 209 | Assistance from the Government of Federal Republic of Germany | ||
| 210 | Assistance from the Government of Hungarian People's Republic | ||
| 211 | Assistance from the Government of Iraq | ||
| 212 | Assistance from the Government of Italy | ||
| 213 | Assistance from the International Development Association | ||
| 214 | Assistance from I.F.A.D. | ||
| 215 | Assistance from International Monetary Fund | ||
| 216 | Assistance from the International Bank for Reconstruction and Development | ||
| 217 | Assistance from the Government of Japan | ||
| 218 | Assistance from Kuwait Fund for Arab Economic Development | ||
| 219 | Assistance from the Government of Norway | ||
| 220 | Assistance from the Government of Netherlands | ||
| 221 | Assistance from the O.P.E.C. Special Fund | ||
| 222 | Assistance from the Government of Polish People's Republic | ||
| 223 | Assistance from the Government of Swiss Confederation and Swiss Banks | ||
| 224 | Assistance from Saudi fund for Development | ||
| 225 | Assistance from The Government Of United Kingdom | ||
| 226 | Assistance from the Agency for International Development -U.S.A. | ||
| 227 | Assistance from the Government of U.S.A. under PL-480 Convertible Local Currency Credits | ||
| 228 | Other Miscellaneous assistance from the Government of U.S.A | ||
| 229 | Assistance from the Exim bank of U.S.A. | ||
| 230 | Assistance from the Government of Russian Federation | ||
| 231 | Assistance from the Government of United Arab Emirates | ||
| 232 | Assistance from the Central Republic of Yugoslavia | ||
| 233 | Assistance from the Government of Sweden | ||
| 234 | Swedish International Development Agency (SIDA) | ||
| 235 | Assistance from UN | ||
| 236 | Assistance from UNDP | ||
| 237 | Assistance from UNICEF | ||
| 238 | Assistance from WHO | ||
| 239 | Assistance from IAEA, Vienna | ||
| 240 | Assistance from DANIDA | ||
| 241 | Assistance from New Zealand | ||
| 242 | Assistance from the Government of Australia | ||
| 243 | Assistance under Colombo Plan | ||
| 244 | Assistance from I.L.O. | ||
| 245 | Assistance from UNFPA | ||
| 246 | Assistance from International Rice Research Institute | ||
| 247 | Assistance from Integrated Rural Development | ||
| 248 | Assistance from International Development Research Centre | ||
Note:
(1) Name of Foreign Country/Body/Institution, not otherwise provided may be opened as a Minor Head, where considered necessary.
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 1606 | Aid Material and Equipment (1) | ||
| 201 | Assistance from Abu Dhabi fund for Arab Economic Development | ||
| 202 | Assistance from the Federal Austrian Government | ||
| 203 | Assistance from the Government of the Kingdom of Belgium | ||
| 204 | Assistance from the Government of Canada | ||
| 205 | Assistance from the Government of Czechoslavak Republic | ||
| 206 | Assistance from the Government of Denmark | ||
| 207 | Assistance from the European Economic Community | ||
| 208 | Assistance from the Government of France | ||
| 209 | Assistance from the Government of Federal Republic of Germany | ||
| 210 | Assistance from the Government of Hungarian People's Republic | ||
| 211 | Assistance from the Government of Iraq | ||
| 212 | Assistance from the Government of Italy | ||
| 213 | Assistance from the International Development Association | ||
| 214 | Assistance from I.F.A.D. | ||
| 215 | Assistance from International Monetary Fund | ||
| 216 | Assistance from the International Bank for Reconstruction and Development | ||
| 217 | Assistance from the Government of Japan | ||
| 218 | Assistance from Kuwait Fund for Arab Economic Development | ||
| 219 | Assistance from the Government of Norway | ||
| 220 | Assistance from the Government of Netherlands | ||
| 221 | Assistance from the O.P.E.C. Special Fund | ||
| 222 | Assistance from the Government of Polish People's Republic | ||
| 223 | Assistance from the Government of Swiss Confederation and Swiss Banks | ||
| 224 | Assistance from Saudi fund for Development | ||
| 225 | Assistance from the Government Of United Kingdom | ||
| 226 | Assistance from the Agency for International Development - U.S.A. | ||
| 227 | Assistance from the Government of U.S.A. under PL-480 Convertible Local Currency Credits | ||
| 228 | Other miscellaneous assistance from the Government of U.S.A. | ||
| 229 | Assistance from the Exim bank of U.S.A. | ||
| 230 | Assistance from the Government of Russian Federation | ||
| 231 | Assistance from the Government of United Arab Emirates | ||
| 232 | Assistance from the Central Republic of Yugoslavia | ||
| 233 | Assistance from the Government of Sweden | ||
| 234 | Swedish International Development Agency (SIDA) | ||
| 235 | Assistance from UN | ||
| 236 | Assistance from UNDP | ||
| 237 | Assistance from UNICEF | ||
| 238 | Assistance from WHO | ||
| 239 | Assistance from IAEA, Vienna | ||
| 240 | Assistance from DANIDA | ||
| 241 | Assistance from New Zealand | ||
| 242 | Assistance from the Government of Australia | ||
| 243 | Assistance under Colombo Plan | ||
| 244 | Assistance from I.L.O. | ||
| 245 | Assistance from UNFPA | ||
| 246 | Assistance from International Rice Research Institute | ||
| 247 | Assistance from Integrated Rural Development | ||
| 248 | Assistance from International Development Research Centre | ||
Note:
(1) See Note (1) below Major Head 1605