Principal Accounts Office 
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 7810 | Inter State Settlement (1) | ||
| 101 | India and Pakistan | ||
| 102 | India and Burma | ||
| 103 | India and France | ||
| 104 | Centre and Tamil Nadu | ||
| 105 | Centre and Maharashtra | ||
| 106 | Centre and Karnataka | ||
| 107 | Centre and Kerala | ||
| 108 | Centre and Rajasthan | ||
| 109 | Andhra Pradesh and Karnataka | ||
| 110 | Andhra Pradesh and Maharashtra | ||
| 111 | Bihar and West Bengal | ||
| 112 | Maharashtra and Madhya Pradesh | ||
| 113 | Maharashtra and Rajasthan | ||
| 114 | Maharashtra and Karnataka | ||
| 115 | Maharashtra and Gujarat | ||
| 116 | Tamil Nadu and Kerala | ||
| 117 | Madhya Pradesh and Rajasthan | ||
| 118 | Karnataka and Gujarat | ||
| 119 | Centre and Punjab | ||
| 120 | Centre and Andhra Pradesh | ||
| 121 | Centre and Goa | ||
Note:
(1) This major head is intended to provide for the accounting of sums due by one State Government to another under the financial settlement on the setting up of new States or under the States Reorganisation Acts as well as the financial settlement between the centre and foreign countries. Minor heads other than those provided for may be opened as and when necessary. These minor heads will close to Government in the Ledger.
H. Transfer To Contingency Fund| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 7999 | Appropriation to the Contingency Fund | ||
| 201 | Appropriation to Contingency Fund | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 8000 | Contingency Fund | ||
| 201 | Appropriation from the Consolidated Fund (1) Each major head in the Consolidated Fund (Revenue Expendittre, Capital Expenditure, Public Debt, Loans and Advances and Inter State Settlement) as deemed necessary will appear as a minor head. | ||
Note:
(1) The amounts appropriated from the Consolidated Fund for transfer to the Contingency Fund, and debited under the major head "7999- Appropriations to Contingency Fund", will be credited under this minor head.