Principal Accounts Office 
(a)National Small Savings Fund
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 8001 | Savings Deposits | ||
| 101 | Post Office Savings Bank Deposits | ||
| 102 | State Savings Bank Deposits (1) | ||
| 103 | Fixed and Time Deposits (1) | ||
| 104 | Cumulative Time Deposits (1) | ||
| 105 | Post Office Recurring Deposits | ||
Note:
(1)Under these minor heads separate sub-heads may be opened for recording each type of deposit notified from time to time, such as One-year, Three-year and Five-year time Deposits, 5 Years, 10 Years and 15 Years Cumulative Time Deposit Accounts etc.
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 8002 | Savings Certificates | ||
| 101 | Post Office Certificates (1) (2) | ||
| 102 | State Savings Certificates | ||
| 103 | Treasury Savings Deposit Certificates (1) | ||
| 104 | Defence Savings Certificates (1) | ||
| 105 | Savings Certificate-Bank series (1) | ||
| 106 | National Development Bonds | ||
| 107 | Post Office Certificates (New Series) | ||
Notes:
(1)Separate sub-heads may be opened for each type of savings certificates, such as Cash Certificates, Savings Certificates of different denominations etc.
(2)Unclaimed balances of post office certificates are transferred to revenue under the head "0075-Miscellaneous General Services-Unclaimed Deposits", at the end of 3rd year after the year's accounts in which the certificates mature.
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 8006 | Public Provident Funds | ||
| 101 | Public Provident Funds | ||
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 8007 | Investments of National Small Savings Fund | ||
| 101 | Investment in Special Central Government Securities issued against outstanding balances of Small Savings as on 31-3-1999 | ||
| 102 | Investment in Special Central Government Securities issued against net collections of Small Savings from 1-4-1999 | ||
| 103 | Investment in Special State Government Securities (1) | ||
Note:
(1)Name of the State will appear as sub-head.
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 8008 | Income and Expenditure of National Small Savings Fund | ||
| 01-Income from Investments of Small Savings Collections | |||
| 101 | Interest on Investment in Special Central Government Securities issued against outstanding balances as on 31-3-1999 | ||
| 102 | Interest on Investment in Special Central Government Securities against collections from 1-4-1999 | ||
| 103 | Interest on Investment in Special State Government Securities (1) | ||
| 02-Interest Payments to Subscribers | |||
| 101 | Interest on Savings Deposits | ||
| 102 | Interest on Savings Certificates | ||
| 103 | Interest on Public Provident Fund | ||
| 03- Management Cost | |||
| 101 | Payment of agency charges to Department of Posts | ||
| 102 | Payment of agency charges to Public Sector Banks | ||
| 103 | Payment of agency commission to agents | ||
| 104 | Cost of Printing | ||
Note:
(1)Name of the State will appear as sub-head.
(b)State Provident Funds| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 8009 | State Provident Funds | ||
| 01 Civil | 101 | General Provident Funds | |
| 102 | Contributory Provident Fund | ||
| 103 | I C S Provident Fund (1) | ||
| 104 | All India Services Provident Fund | ||
| 02 Defence | 101 | Defence Savings Provident Fund | |
| 102 | Defence Services Officers Provident Fund | ||
| 103 | Defence Services Personnel Provident Fund | ||
| 104 | Indian Ordnance Factories Workmen's Provident Fund | ||
| 105 | Indian Naval Dockyard Workmen's Provident Fund | ||
| 106 | Other Miscellaneous Provident Fund | ||
| 03 Railways | 101 | State Railways Provident Fund (2) | |
| 102 | Transferred Railways Personnel Provident Fund (2) | ||
| 04 Interest Suspense | 101 | Interest Suspense Account (4) | |
| 60 Other Provident Funds | 101 | Workmen' s Contributory Provident Fund | |
| 102 | Contributory Provident Pension Fund | ||
| 103 | Other Miscellaneous Provident Funds (3) | ||
Notes:
(1)ICS (Non European Members) Provident Fund may be recorded under a separate sub head below this minor head.
(2)'Contributory' and 'Non-Contributory' Provident Funds may be shown under distinct sub heads under these minor heads.
(3)Each provident fund will be shown distinctly under a separate sub head.
(4)When a Government servant is transferred permanently from one Government to another interest on provident fund balances received from the transferring Government is held temporarily under this head pending clearance by per contra credit to the Fund account of the subscriber concerned.
(c)Other Accounts| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 8010 | Trusts and Endowments | ||
| 101 | Treasury Notes (1) | ||
| 102 | Endowment By the Late King Of Oudh | ||
| 103 | "Trusts Created by the Edavagai Rights Acquistion Act, 1955" | ||
| 104 | Endowments for Charitable and Educational Institutions | ||
| 105 | Other Trusts (2) | ||
Notes:
(1)Separate sub-heads may be opened for the Treasury Notes on account of the "Bhonsla and other Nagpur Temples" and "Non-Transferable Notes at 4% (Madras)".
(2)Deposits of Trusts created by the "Nizam of Hyderabad' and 'Appropriation for the maintenance of Madho Rao' will be recorded under separate sub-heads under this minor head. This minor head will include inter alia transactions relating to 'Deposits of Assam Willamson Education Endowments Fund (Assam)' 'Deposits of Gopal Chandra Trust Fund "(Assam)", 8% and 6% Perpetual loans (Madras and other similar trusts, if any, for each of which there will be specific sub-heads).
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 8011 | Insurance and Pension Funds | ||
| 101 | Postal Insurance and Life Annuity Fund | ||
| 102 | Family Pension Funds (2) | ||
| 103 | Central Government Employees' Group Insurance Scheme (4) | ||
| 104 | Union Territory Employees' Group Insurance Scheme (5) | ||
| 105 | State Government Insurance Fund (1) | ||
| 106 | Other Insurance and pension Funds (3) | ||
| 107 | State Government Employees' Group Insurance Scheme (5) | ||
Notes:
(1)This minor head will record transactions connected with Insurance Schemes run by State Governments with specific sub-heads for Life Insurance Schemes and General Insurance Schemes.
(2)This minor head will record transactions relating to Bombay Family Pension Fund of Govt servants, Bengal Uncovenanted Service Family Fund, General Family Pension Fund of GRADE IV Governments Servants, Hindu Family Annuity Fund etc., under distinct sub-heads.
(3)Each category of Insurance or Pension Funds will be recorded separately under distinct sub-heads.
(4)Subscriptions recovered under the scheme will be credited to the minor head proper by all concerned accounting authorities, Apportionment thereof will however be done by the C.G.A.'s Organisation between the following two sub-heads:-
- Insurance fund
- Savings Fund
(5)The nomenclature of the minor head shall contain the name of the State or Union Territory as the case may be e.g. "Punjab State Government Employees' Group Insurance Scheme " This minor head will have two sub-heads viz :-
- Insurance Funds
- Savings Fund
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 8012 | Special Deposits and Accounts | ||
| 101 | Investment of Deposits of U.S Counterpart Funds | ||
| 102 | Special Securities Issued to Foreign Government under Bilateral Trade Agreements | ||
| 103 | Special Securities Issued to Rural Electrification Corporation | ||
| 104 | Special Securities Issued to Industrial Development Bank of India | ||
| 105 | Special Securities Issued to Unit Trust of India | ||
| 106 | Special Securities Issued to National Bank for Agricultural and Rural Development | ||
| 107 | "Special Deposits by Provident, Superannuation and Gratuity Fund" | ||
| 108 | Special Drawing Rights at the I.M.F | ||
| 109 | Income Tax Annuity Deposits | ||
| 110 | Compulsory Deposits | ||
| 111 | Deposits By State Bank of India | ||
| 112 | Deposits by the Kudremukh Iron ore Company Ltd. | ||
| 113 | Deposits by the Indian Oil Corporation | ||
| 114 | Deposits by the Madras Refineries Ltd. | ||
| 115 | Deposits by the General Insurance Corporation and its Subsidiaries | ||
| 116 | Deposits by the Life Insurance Corporation of India | ||
| 117 | Deposits of Unit Trust of India | ||
| 118 | Deposits of the I.B.R.D | ||
| 119 | National Deposit Scheme | ||
| 120 | Special Securities Issued to Nationalised Banks | ||
| 121 | Special Deposits by the Employees State Insurance Corporation | ||
| 122 | Special Deposits by the Unit Trust | ||
| 123 | Special Deposits of Employees Provident Fund Scheme (Administration Fund) | ||
| 124 | Special Deposits of Employees Deposit Linked Insurance Scheme (Administration Fund) | ||
| 125 | Petroleum Bonds (1) | ||
Note
(1)A separate sub-head may be opened for different series of Bonds.
| MAJOR / SUB-MAJOR HEADS | MINOR HEADS | ||
| 8013 | Other Deposits and Accounts | ||
| 01 Deposit Schemes for Retiring Employees. | |||
| 101 | Deposit Scheme for Retiring Government Employees, 1989 | ||
| 102 | Deposit Scheme for Retiring Employees of Public Sector Companies, 1991. | ||
| 60 Other Deposits Schemes | |||
| 101 | Mahila Samriddhi Yojna for Rural Women | ||