Principal Accounts Office 
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6075 | Loans for Miscellaneous General services | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6202 | Loans for Education, Sports, Art and Culture. | ||
| 01 General Education | |||
| 201 | Elementary Education | ||
| 202 | Secondary Education | ||
| 203 | University and Higher Education | ||
| 204 | Adult Education | ||
| 205 | Languages Development | ||
| 600 | General | ||
| 02 Technical Education | |||
| 103 | Technical Schools | ||
| 104 | Polytechnics | ||
| 105 | Engineering/Technical colleges and Institutes (Will also accommodate Management and Commercial Institutes.) | ||
| 800 | Other Loans | ||
| 03 Sports and Youth Services | |||
| 800 | Other Loans | ||
| 04 Art and Culture | |||
| 101 | Fine Arts Education | ||
| 102 | Promotion of Arts and Culture | ||
| 104 | Archives | ||
| 105 | Public Libraries | ||
| 106 | Museums | ||
| 800 | Other Loans | ||
| 80 General | |||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6210 | Loans for Medical and Public Health | ||
| 01 Urban Health Services | |||
| 201 | Drug Manufacture | ||
| 800 | Other Loans | ||
| 02 Rural Health Services | |||
| 03 Medical Education, Training and Research | |||
| 101 | Ayurveda | ||
| 102 | Homeopathy | ||
| 103 | Unani | ||
| 104 | Siddha | ||
| 105 | Allopathy | ||
| 200 | Other Systems | ||
| 04 Public Health | |||
| 106 | Manufacture of Sera/Vaccine | ||
| 107 | Public Health Laboratories | ||
| 282 | Public Health | ||
| 800 | Other Loans | ||
| 80 General | |||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6211 | Loans for Family Welfare | ||
| 190 | Loans to Public Sector and other Undertakings | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6215 | Loans for Water Supply and Sanitation | ||
| 01 Water Supply | |||
| 101 | Urban Water Supply Programmes | ||
| 102 | Rural Water Supply Programmes (1) | ||
| 190 | Loans to Public Sector and other undertakings | ||
| 800 | Other Loans | ||
| 02 Sewerage and Sanitation | |||
| 190 | Loans to Public Sector and other undertakings | ||
| 800 | Other Loans | ||
Note:
(1) Please see Note 2 below the major head 2215.
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6216 | Loans for Housing | ||
| 02 Urban Housing | |||
| 190 | Loans to Public sector and other undertakings | ||
| 201 | Loans to Housing Boards | ||
| 800 | Other Loans | ||
| 03 Rural Housing | |||
| 190 | Loans to Public sector and other undertakings | ||
| 201 | Loans to Housing Boards | ||
| 800 | Other Loans | ||
| 80 General | |||
| 190 | Loans to Public sector and other undertakings | ||
| 201 | Loans to Housing Boards | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6217 | Loans for Urban Development | ||
| 01 State Capital Development | |||
| 800 | Other Loans | ||
| 02 National Capital Region | |||
| 800 | Other Loans | ||
| 03 Integrated Development of Small and Medium Towns (1) | |||
| 800 | Other Loans | ||
| 04 Slum Area Development | |||
| 800 | Other Loans | ||
| 60 Other Urban Development Schemes | |||
| 800 | Other Loans | ||
Note:
(1) The name of each township undertaken under the scheme of Integrated Development of small and medium towns will appear as distinct sub-head.
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6220 | Loans for Information and Publicity | ||
| 01 Films | |||
| 190 | Loans to Public sector and other undertakings | ||
| 800 | Other Loans | ||
| 60 Others | |||
| 190 | Loans to Public Sector and other undertakings | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6221 | Loans for Broadcasting | ||
| 101 | Loans to Prasar Bharti | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6225 | Loans for Welfare of Scheduled Castes, Scheduled Tribes and other Backward Classes | ||
| 01 Welfare of Scheduled Castes | |||
| 190 | Loans to Public Sector and other Undertakings | ||
| 193 | Loans to Voluntary Organisations | ||
| 800 | Other Loans | ||
| 02 Welfare of Scheduled Tribes | |||
| 190 | Loans to Public Sector and other Undertakings | ||
| 193 | Loans to Voluntary organizations | ||
| 800 | Other Loans | ||
| 03 Welfare of Backward Classes | |||
| 190 | Loans to Public Sector and other Undertakings | ||
| 193 | Loans to Voluntary Organisations | ||
| 800 | Other Loans | ||
| 80 General | 800 | Other Loans | |
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6235 | Loans for Social Security and Welfare | ||
| 01 Rehabilitation | |||
| 101 | Dandakaranya Development Scheme | ||
| 102 | Displaced Persons from former West Pakistan | ||
| 103 | Displaced Persons from former East Pakistan | ||
| 105 | Repatriates from Sri Lanka | ||
| 108 | Migrants from Pak held Territories of J&K. | ||
| 109 | Development of Andaman and Nicobar Islands for Rehabilitation | ||
| 110 | Tibetan Refugees | ||
| 112 | Relief and Rehabilitation of persons affected by Indo-Pak conflict 1971 | ||
| 140 | Rehabilitation of repatriatets from other countries | ||
| 200 | Other relief measures | ||
| 202 | Other rehabilitation schemes | ||
| 800 | Other Loans | ||
| 02 Social Welfare | |||
| 101 | Welfare of handicapped | ||
| 102 | Child Welfare | ||
| 103 | Women's Welfare | ||
| 104 | Welfare of aged, infirm and destitute | ||
| 105 | Prohibition | ||
| 106 | Correctional Services | ||
| 108 | Ex-gratia payments to Indian Nationals for properties seized by Pakistan during and after 1965 conflict | ||
| 190 | Loans to Public Sector and Other Undertakings | ||
| 193 | Loans to Voluntary Organisations | ||
| 200 | Other Programmes | ||
| 800 | Other Loans | ||
| 60 Other Social Security and Welfare programmes | |||
| 200 | Other Programmes | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6245 | Loans for Relief on account of Natural Calamities | ||
| 01 Drought (1) | |||
| 101 | Gratuitous Relief | ||
| 102 | Drinking Water Supply | ||
| 103 | Special Nutrition | ||
| 104 | Supply of Fodder | ||
| 105 | Veterinary Care | ||
| 282 | Public Health | ||
| 800 | Other Loans | ||
| 901 | Deduct-Amount met from Natural Calamities unspent Margin Money Fund. | ||
| 902 | Deduct-Amount met from the Famine Relief Fund | ||
| 02 Floods Cyclones(1) | |||
| 101 | Gratuitous Relief | ||
| 102 | Drinking Water Supply | ||
| 103 | Special Nutrition | ||
| 104 | Supply of Fodder | ||
| 105 | Veterinary Care | ||
| 106 | Repairs and restoration of damaged roads and bridges | ||
| 107 | Repairs and restoration of damaged office buildings | ||
| 108 | Repairs and restoration of damaged Govt. residential buildings | ||
| 109 | Repairs and restoration of damaged water supply, drainage and sewerage works | ||
| 111 | Ex-Gratia payment to bereaved families | ||
| 112 | Evacuation of population | ||
| 113 | Repairs/reconstruction of houses | ||
| 114 | Loans to farmers for purchase of agricultural inputs | ||
| 115 | Loans to farmers to clear sand/ silt/salinity from lands | ||
| 116 | Loans to farmers for repairs of damaged tube wells/pumping sets etc. | ||
| 117 | Loans to farmers for purchase of live stock | ||
| 118 | Repairs /replacement of damaged boats and equipment for fishing | ||
| 119 | Loans to artisans for repairs/replacements of damaged tools and equipment | ||
| 120 | Loans to owners of salt works | ||
| 121 | Afforestation | ||
| 122 | Repairs and restoration of damaged irrigation and flood control works | ||
| 282 | Public health | ||
Note:
(1) Sub-heads corresponding to minor heads in the major head "2245- Relief on account of Natural calamities" may be opened.
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6250 | Loans for other Social Services | ||
| 01 Nutrition | |||
| 201 | Production of nutritious foods and Beverages. | ||
| 202 | Distribution of Nutritious food and Beverages | ||
| 800 | Other Loans | ||
| 60 Others | |||
| 201 | Labour | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6401 | Loans for Crop Husbandry | ||
| 103 | Seeds | ||
| 104 | Agricultural Farms | ||
| 105 | Manures and Fertilisers | ||
| 106 | High Yielding Varieties Programmes | ||
| 107 | Plant Protection | ||
| 108 | Food Grains Crops | ||
| 109 | Commercial Crops | ||
| 110 | Scheme for small and marginal farmers and Agricultural labourers | ||
| 111 | Agricultural Education | ||
| 112 | Development of Pulses | ||
| 113 | Agricultural Engineering | ||
| 114 | Development of Oil Seeds | ||
| 119 | Horticulture and Vegetable Crops | ||
| 190 | Loans to Public Sector and other undertakings | ||
| 195 | Loans to Farming Cooperatives | ||
| 800 | Other Loans (1) | ||
Note:
(1) This minor head will include transactions on account of loans under the "Land Improvement Act" and "Agriculturist's Loan Act". If they are related to the function 'Agriculture'. If however, such loans are for the purpose of "Minor Irrigation", "Soil Conservation" or "Area Development" they will be accounted for under the relevant minor heads below the Major head "6402 loans for soil and water conservation". This minor head will also include transactions on account of loans for the development and cultivation of ceiling surplus land assigned to the landless.
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6402 | Loans for Soil and Water Conservation | ||
| 101 | Soil Survey and Testing | ||
| 102 | Soil Conservation | ||
| 203 | Land Reclamations and Development | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6403 | Loans for Animal Husbandry | ||
| 102 | Cattle and Buffalo Development | ||
| 103 | Poultry Development | ||
| 104 | Sheep and Wool Development | ||
| 105 | Piggery Development | ||
| 106 | Other Live Stock Development | ||
| 107 | Fodder and Feed Development | ||
| 109 | Extension and Training | ||
| 190 | Loans to Public Sector and other undertakings | ||
| 195 | Loans to animal Husbandry Cooperatives | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6404 | Loans for Dairy Development | ||
| 102 | Dairy Development Projects (Each Milk Supply Scheme will be a Minor Head) | ||
| 190 | Loans to Public Sector and other undertakings | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6405 | Loans for Fisheries | ||
| 105 | Processing, Preservation and Marketing | ||
| 106 | Machanisation of fishing crafts | ||
| 190 | Loans to Public Sector and other Undertakings | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6406 | Loans for Forestry and Wild Life | ||
| 101 | Forest conservation , Development and Regeneration | ||
| 103 | Environmental Forestry and Wild Life | ||
| 104 | Forestry | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6407 | Loans for Plantations | ||
| 01 Tea | |||
| 190 | Loans to Public Sector and other Undertakings | ||
| 800 | Other Loans | ||
| 02 Coffee | |||
| 190 | Loans to Public Sector and other Undertakings | ||
| 800 | Other Loans | ||
| 03 Rubber | |||
| 190 | Loans to Public Sector and other Undertakings | ||
| 800 | Other Loans | ||
| 04 Spices | |||
| 190 | Loans to Public Sector and other Undertakings | ||
| 800 | Other Loans | ||
| 60 Others | |||
| 533 | Loans for Jute | ||
| 811 | Loans for Coconuts | ||
| 813 | Loans for Cashew | ||
| 829 | Loans for Arecanut | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6408 | Loans for Food Storage and Warehousing | ||
| 01 Food | |||
| 101 | Procurement and Supply | ||
| 103 | Food processing | ||
| 190 | Loans to public sector and other undertakings | ||
| 800 | Other Loans | ||
| 02 Storage and Warehousing | |||
| 190 | Loans to public sector and other undertakings | ||
| 195 | Loans to Cooperatives | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6416 | Loans to Agricultural Financial Institutions | ||
| 190 | Loans to Public Sector and other undertakings | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6425 | Loans for Cooperation | ||
| 106 | Loans to Multipurpose Rural Cooperatives | ||
| 107 | Loans to credit Cooperatives | ||
| 108 | Loans to other Cooperatives | ||
| 190 | Loans to public sector and other undertakings | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6435 | Loans for other Agricultural Programmes | ||
| 01 Marketing and quality control | |||
| 101 | Marketing Facilities | ||
| 102 | Grading and quality control facilities | ||
| 105 | Forestry | ||
| 190 | Loans to Public sector and other undertakings | ||
| 800 | Other Loans | ||
| 60 Others | |||
| (Each programme not covered elsewhere will be a minor head) | |||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6501 | Loans for Special programmes for Rural Development | ||
| 201 | Integrated Rural Development programme | ||
| 202 | Drought Prone Area Development Programme | ||
| 203 | Desert Development Programme | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6505 | Loans for Rural Employment | ||
| 200 | Other Programmes | ||
| 201 | National Programmes | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6506 | Loans for Land Reforms | ||
| 104 | Loans to Allottees of surplus Land | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6515 | Loans for other Rural Development programmes | ||
| 101 | Panchayati Raj | ||
| 102 | Community Development | ||
| 103 | Rural Works Programmes | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | |
| 6551 | Loans for Hill Areas | |
| 01 Western Ghats | ||
| 60 Other Hill Areas | ||
| Minor Heads Corresponding to functional Major Heads/ Sub Major heads may be opened as necessary | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | |
| 6552 | Loans for North Eastern Areas | |
| Minor Heads Corresponding to functional Major Heads/ Sub Major heads may be opened as necessary | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | |
| 6575 | Loans for other Special Areas Programmes | |
| 01 Dangs District | ||
| 02 Backward Areas | ||
| 03 Tribal Areas | ||
| 04 Ladakh Autonomous Hill Development Council | ||
| 05 Jharkand Area Autonomous Council | ||
| 60 Others | ||
| Minor Heads Corresponding to functional Major Heads/SubMajor heads may be opened as necessary | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6701 | Loans for Major and Medium Irrigation | ||
| 01 Major Irrigation Commerical | |||
| (Each Project will be a Minor Head) | |||
| 02 Major Irrigation-Non-Commercial | |||
| (Each Project will be a Minor Head) | |||
| 03 Medium Irrigation-Commercial | |||
| (Each Project will be a Minor Head) | |||
| 04 Medium Irrigation-Noncommercial | |||
| (Each Project will be a Minor Head) | |||
| 60 Others | |||
| 190 | Loans to public sector and other undertakings | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6702 | Loans for Minor Irrigation | ||
| 101 | Surface Water | ||
| 102 | Ground Water | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6705 | Loans for Command Area Development | ||
| 190 | Loans to Public Sector and other undertakings | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6711 | Loans for Flood Control Projects | ||
| 101 | Anti-sea Erosion | ||
| 102 | Flood Control | ||
| 108 | Drainage | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6801 | Loans for Power Projects (1) | ||
| 190 | Loans to Public Sector and other undertakings | ||
| 201 | Hydel Generation | ||
| 202 | Thermal Power Generation | ||
| 203 | Diesel/gas power generation | ||
| 204 | Rural Electrification | ||
| 205 | Transmission and Distribution | ||
| 206 | Nuclear Power Generation | ||
| 800 | Other Loans to Electricity Boards (1) | ||
Note:
(1) Loans to Electricity Boards and other parties earmarked for identifiable thermo-electric (excluding diesel), diesel and Hydro-electric power and their transmission and distribution will be accounted for under the minor heads, "Thermal Power Generation", "Diesel/gas power generation", "Hydel Generation and "Transmission and Distribution" respectively. Other loans to Electricity Boards, not identifiable with any of these minor heads will be accounted for under the minor head "Other Loans to Electricity Boards".
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6802 | Loans for Petroleum | ||
| 01 Exploration and Production of Crude oil and Gas | |||
| 190 | Loans to Public Sector and other undertakings | ||
| 800 | Other Loans | ||
| 02 Refining and Marketing of Oil and Gas | |||
| 190 | Loans to Public Sector and other undertakings | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6803 | Loans for Coal and Lignite | ||
| 190 | Loans to Public sector and other undertakings | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6851 | Loans for Village and Small Industries | ||
| 101 | Industrial Estates | ||
| 102 | Small Scale Industries | ||
| 103 | Handloom Industries | ||
| 104 | Handicraft Industries | ||
| 105 | Khadi and Village Industries | ||
| 106 | Coir Industries | ||
| 107 | Sericulture Industries | ||
| 108 | Powerloom Industries | ||
| 109 | Composite Village and Small Industries Cooperative | ||
| 200 | Other Village Industries | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6852 | Loans for Iron and Steel Industries | ||
| 01 Mining | |||
| 190 | Loans to Public Sector and other undertakings | ||
| 800 | Other Loans | ||
| 02 Manufacture | |||
| 190 | Loans to Public sector and Other undertakings | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR BEADS | MINOR HEADS | ||
| 6853 | Loans for non-Ferrous Mining and Metallurgical Industries | ||
| 01 Mineral Exploration and Development | 190 | Loans to public sector and other undertakings | |
| 800 | Other Loans | ||
| 02 Non-Ferrous Metals | |||
| 190 | Loans to public sector and other undertakings | ||
| 800 | Other Loans | ||
| 60 Other mining and Metallurgical Industries | 190 | Loans to public sector and other undertakings | |
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6854 | Loans for Cement and Non-Metallic Mineral Industries | ||
| 01 Cement | |||
| 190 | Loans to Public Sector and other undertakings | ||
| 800 | Other Loans | ||
| 60 Others | |||
| 190 | Loans to Public Sector and other Undertakings | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6855 | Loans for Fertilizer Industries | ||
| 101 | Loans to Cooperative Fertilizer Factories | ||
| 190 | Loans to public Sector and other undertakings | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6856 | Loans for Petro-Chemical Industries | ||
| 190 | Loans for public sector and other undertakings | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6857 | Loans for Chemical and Pharmaceutical Industries | ||
| 01 Chemicals and Pesticides Industries | |||
| 190 | Loans to Public Sector and other undertakings | ||
| 800 | Other Loans | ||
| 02 Drugs and Pharmaceutical Industries | |||
| 190 | Loans to Public Sector and other undertakings | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6858 | Loans for Engineering Industries | ||
| 01 Electrical Engineering Industries | |||
| 190 | Loans to Public Sector and other undertakings | ||
| 800 | Other Loans | ||
| 02 Other Industrial Machinery Industries | |||
| 190 | Loans to Public Sector and other undertakings | ||
| 800 | Other Loans | ||
| 03 Transport Equipment Industries | |||
| 190 | Loans to Public Sector and other undertakings | ||
| 800 | Other Loans | ||
| 04 Other Engineering Industries | |||
| 190 | Loans to Public sector and other undertakings | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6859 | Loans for Telecommunication and Electronic Industries | ||
| 01 Telecommunications | |||
| 190 | Loans to Public Sector and other Undertakings | ||
| 800 | Other Loans | ||
| 02 Electronics | |||
| 190 | Loans to Public Sector and Other Undertakings | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6860 | Loans for Consumer Industries | ||
| 01 Textiles | |||
| 101 | Loans to Co-operative Spinning Mills. | ||
| 190 | Loans to Public Sector and Other Undertakings | ||
| 800 | Other Loans | ||
| 03 Leather | |||
| 190 | Loans to Public Sector and Other Undertakings | ||
| 800 | Other Loans | ||
| 04 Sugar | |||
| 101 | Loans to Co-operative Sugar Mills. | ||
| 190 | Loans to Public Sector and Other Undertakings | ||
| 800 | Other Loans | ||
| 05 Paper and Newsprint | |||
| 190 | Loans to Public Sector and Other Undertakings | ||
| 800 | Other Loans | ||
| 60 Others | |||
| 101 | Edible Oils | ||
| 102 | Foods and Beverages | ||
| 206 | Distillaries | ||
| 212 | Soap | ||
| 213 | Plastics | ||
| 214 | Toilet Preparation | ||
| 216 | Photo Films | ||
| 218 | Salt | ||
| 317 | Jute | ||
| 600 | Others | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6861 | Loans for Atomic Energy Industries | ||
| 104 | Heavy Water | ||
| 190 | Loans to Public sector and other undertakings | ||
| 201 | Atomic Minerals | ||
| 600 | Others | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6875 | Loans for other Industries | ||
| 01 Opium and Alkaloid Industries | |||
| 107 | Ghazipur Opium Factory | ||
| 108 | Neemuch Opium Factory | ||
| 109 | Ghazipur Alkaloid Works | ||
| 110 | Neemuch Alkaloid Works | ||
| 60 Other Industries | |||
| 190 | Loans to Public Sector and other Undertakings (1) | ||
| 800 | Other Loans | ||
Note:
(1) This minor head is intended to record loans granted for the Machinery and Engineering Industries, which cannot be accommodated under any of the other minor heads, such as, loans to "Engineers (India) Ltd", "National Buildings Construction Corporation Ltd." etc.
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 6885 | Other Loans to Industries and Minerals | ||
| 01 Loans to Industrial Financial Institutions | |||
| 190 | Loans to Public Sector and other Undertakings | ||
| 800 | Other Loans | ||
| 02 Development of Backward Areas | |||
| 190 | Loans to Public Sector and other Undertakings | ||
| 800 | Other Loans | ||
| 60 Others | |||
| 201 | Loans under Excise Relief Scheme | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 7002 | Loans to Railways | ||
| 201 | Loans to Railways Revenue Reserve Fund | ||
| 202 | Loans to Railway Development Fund | ||
| 203 | Deferred dividend liability in respect of the period prior to 1978-79 (1) | ||
Note:
(1) This Minor Head will cease to be in operation after the entire deferred dividend liability for this period is extinguished.
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 7051 | Loans for Ports and Light Houses | ||
| 01 Major Ports | A Minor Head for each Major Port | ||
| 190 | Loans to Public Sector and other Undertakings | ||
| 800 | Other Loans | ||
| 02 Minor Ports | A Minor Head for each Minor Port | ||
| 190 | Loans to Public Sector and other Undertakings | ||
| 800 | Other Loans | ||
| 03 Light Houses and Lightships | 190 | Loans to Public Sector and other Undertakings | |
| 800 | Other Loans | ||
| 60 Others | 190 | Loans to Public Sector and other Undertakings | |
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 7052 | Loans for Shipping | ||
| 01 Overseas Shipping | |||
| 101 | Loans to S.D.F.C. | ||
| 190 | Loans to Public sector and Other Undertakings | ||
| 02 Coastal Shipping | |||
| 101 | Loans to Shipping Development Fund Committee | ||
| 190 | Loans to Public sector and other Undertakings | ||
| 60 Others | |||
| 101 | Loans to Shipping Development Fund Committee | ||
| 190 | Loans to public sector and other Undertakings | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 7053 | Loans for Civil Aviation | ||
| 190 | Loans to Public Sector and other Undertakings | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 7055 | Loans for Road Transport | ||
| 101 | Loans in Perpetuity to Road Transport Corporations | ||
| 190 | Loans to Public Sector and other undertakings | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 7056 | Loans for Inland Water Transport | ||
| 190 | Loans to Public Sector and other undertakings | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 7075 | Loans for Other Transport Services | ||
| 01 Roads and Bridges | |||
| 190 | Loans to Public sector and other undertakings | ||
| 800 | Other Loans | ||
| 60 Other Transport Services | |||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 7225 | Loans for Telecommunication services | ||
| 101 | Loans to Posts and Telegraphs Revenue Reserve Fund | ||
| 190 | Loans to public sector and other undertakings | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 7275 | Loans for other Communication Services | ||
| 190 | Loans to public sector and other undertakings | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 7425 | Loans for Other Scientific Research | ||
| 190 | Loans to Public Sector and other undertakings | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 7452 | Loans for Tourism | ||
| 01 Tourist Infrastructure | |||
| 101 | Tourist Centres | ||
| 190 | Loans to Public Sector and Other Undertakings | ||
| 800 | Other Loans | ||
| 60 Others | |||
| 190 | Loans to Public Sector and Other Undertakings | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 7453 | Loans for Foreign Trade Export Promotion | ||
| 190 | Loans to Public Sector and other undertakings | ||
| 800 | Other Loans | ||
| MAJOR/ SUB-MAJOR HEADS | MINOR HEADS | ||
| 7465 | Loans for General Financial and Trading Institutions | ||
| 101 | General Financial Institutions | ||
| 102 | Trading Institutions | ||
| 800 | Other Loans | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 7475 | Loans for Other General Economic Services | ||
| 101 | General Financial Institutions | ||
| 102 | Trading Institutions | ||
| 103 | Civil Supplies | ||
| 104 | Meteorology | ||
| 800 | Other Loans | ||
| MAJOR/ SUB-MAJOR HEADS | MINOR HEADS | ||
| 7601 | Loans and Advances to State Governments | ||
| 01 Loans for Non-Plan Schemes | |||
| 101 | Loans to cover gap in resources | ||
| 102 | Share of Small Savings collections | ||
| 201 | House Building Advances | ||
| 02 Loans for State Plan Schemes | |||
| 101 | Block Loans | ||
| 102 | Loans as advance Plan Assistance for relief on account of Natural calamities (8) | ||
| 103 | Loans against External Assistance received in kind | ||
| 104 | 1984-89 State Plan Loans consolidated in term of recommendations of the 9th Finance Commission'. | ||
| 03 Loans for Central Plan Schemes | |||
| 201 | Village and Small Industries. | ||
| 04 Loans for Centrally Sponsored Plan Schemes | |||
| 05 Loans for Special Plan Schemes | |||
| 101 | Schemes of North Eastern Council | ||
| 102 | Development of Border Areas. | ||
| 06 Ways and Means Advances | |||
| 101 | Ways and Means Advances for Plan Schemes | ||
| 102 | Ways and Means Advances towards Expenditure on upgradation of Standards of Administration. | ||
| 103 | Ways and Means Advances towards Expenditure on net interest liability on account of fresh borrowings and lendings, | ||
| 200 | Other Ways and Means Advances | ||
| 07 Pre-1984-85 Loans (1) | |||
| 101 | Rehabilitation of Displaced Persons Repatriates etc. (2) | ||
| 102 | National Loan Scholarship Scheme (3) | ||
| 103 | Loans to clear over drafts advanced during 1982-83 and 1983-84 (3) | ||
| 104 | Consolidated Loans to Orissa for Hirakud Project Stage I | ||
| 105 | Small Savings Loans | ||
| 106 | Pre-1979-80 Consolidated Loans for Productive and semi productive purposes (4) | ||
| 107 | Pre-1979-80 consolidated Loans re-consolidated into 25 years/30 years loans (5) | ||
| 108 | Pre 1979-84 consolidated loans (6) | ||
| 109 | Rehabilitation of Goldsmiths | ||
| 800 | Other Loans (7) | ||
Notes:
(1) This sub-major head has been provided to account for the outstanding balance of the central loans advanced to Slates upto 31.3.1984 as on 1.4.85.
(2) This minor head will have the following three sub-heads.
- Pre 1974 loans written off
- 1974-84 Relending loans written off.
- 1979-84 Straight loans in respect of these loans, the repayments by the State Governments to the Centre would be according to the terms on which the loans were sanctioned.
(3) In respect of these loans, the repayments by the State Governments to the Centre would be according to the terms on which the loans were sanctioned.
(4) This minor head will have the following sub-heads.
- Loans for productive purposes repayable over 15 years from 1979-80.
- Loans for semi-productive purposes repayable over 30 years from 1979-80.
(5) This minor head will have the following two sub-heads:-
- Loan repayable annually over 25 years
- Loans repayable annually over 30 years
(6) This minor head will have the following four sub-heads:
- Loans repayable annually over 15 years
- Loans repayable annually over 20 years
- Loans repayable annually over 25 years
- Loans repayable annually over 30 years
(7) This minor head would include write off of repayments during 1985-89 as recommended by the Eighth finance Commission. The balances of the pre 1984-85 "Orissa Hirakud project stage-I loans and the 1979-84 Consolidated loans will also initially be debited to this minor head. The final allocation of the amounts of loan under these categories will follow formal sanction of the Government of India.
(8) Loans as advance plan Assistance for drought relief will be adjusted under a distinct sub-head "Drought relief.
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 7602 | Loans and Advances to Union Territory Governments | ||
| 01 Loans for Non-Plan Schemes | 101 | Loans to cover gap in resources | |
| 102 | Share of Small Saving Collections. | ||
| 02 Loons for Union Territory plan schemes | 101 | Block Loans | |
| 102 | Loans as advance Plan Assistances for relief on account of Natural Calamities (1) | ||
| 103 | Loans Against External Assistance in kind | ||
| 03 Loans for Central Plan Schemes | 101 | Schemes of North Eastern Council | |
| 04 Loans for Centrally Sponsored Plan Schemes | |||
| 05 Loans for Special Plan Schemes | 101 | Schemes of North Eastern Council | |
Note:
(1) Refer to Note (8) below the major head "7601-Loans and Advances to State Governments".
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | |
| 7605 | Advances to Foreign Governments (1) | |
| Loans to Government of (Name of the Country) | ||
Note:
(1) A separate minor head may be opened for loan to each foreign country /International organisation/Institution e.g. loans to the Government of Hungary.
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 7610 | Loans to Government Servants etc (1) | ||
| 201 | House Building Advances | ||
| 202 | Advances for purchase of Motor Conveyances | ||
| 203 | Advances for purchase of other conveyances | ||
| 204 | Advances for purchase of Computers | ||
| 800 | Other Advances | ||
Note:
(1) Advances to Ministers, Deputy Ministers, Presiding Officers of the Houses of Parliament and State Legislatures, Members of Parliament/Members of State Legislatures for the purchase of motor conveyances and House Building advance to Members of State Legislatures shall be, recorded under this Major Head.
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 7615 | Miscellaneous Loans | ||
| 101 | Loans to Contractors for Purchase of machinery etc (Not debited to works) | ||
| 200 | Miscellaneous loans | ||