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| Type | Commercial Circular |
|---|---|
| Topic | amenities |
| Currency | Currency not verified |
Major Heads heads L-100 to L-600 is shown under a sub-head of this minor head.
APPENDIX IV
(See Paragraph 210)
LIST OF MAJOR AND MINOR HEADS OF ACCOUNT OF RAILWAY
REVENUE, CAPITAL, DEBT AND REMITTANCE TRANSACTIONS
ADJUSTED IN RAILWAY BOOKS
Note. (1)
The introduction of any head or the abolition or change of nomenclature of any
of the heads prescribed herein is not within the Province of Railway
Administrations.
(2)
The numbers within brackets shown after the description of the heads of
Account refer to the explanatory' notes that follows.
(3)
The Major and Minor Expenditure Heads given in Sections 1 and II come under
Part I—Consolidated Fund of India and Part II—Contingency Fund of India, and
Section III & IV come under Part III—Public Account of India, vide para 208.
PART I-CONSOLIDATED FUND-REVENUE
SECTION I—MAJOR AND MINOR HEADS OF RAILWAY—REVENUE
Receipts Heads (Revenue Account)
(B) Non-Tax Revenue
(C) Other Non-Tax Revenue
(iii) Economic Services
Major Heads/Sub-Major Heads
Minor Heads
1001.
Indian
Railway—Miscellaneous
Receipts (1)
Government share of surplus profits from
Subsidized Companies (2).
(A) Commercial Lines
Sale of Land Subsidized Companies (3). Railway
Recruitment Board (3 A). Miscellaneous Receipts
(4).
Subsidy
from
General
Revenues
towards
dividend relief and other concessions (6).
(Authority : 2002/ACII/2/1 dated 24-02-03)
(B) Strategic Lines
Same as under Commercial Lines.
1002. Indian Railways—Commercial
Lines—Revenue Receipts. (7)
X—Coaching Earnings.
100. Passengers.
200.Special trains and reserved carriages.
300. Luggage.
400. Parcels.
500. Other coaching traffic.
600. Transport of Post Office Mails.
700. Miscellaneous coaching receipts.
800. Deduct—Refunds.
Y—Goods Earnings.
100. Fuel.
200. General Merchandise.
300. Military Traffic.
400. Live Stock.
500. Railway Materials other than coal and coke.
600. Miscellaneous Goods Earnings.
700. Gross earnings from Road Services.
800. Deduct-Refunds.
100. Electric Telegraph Earnings.
200. Rents and tolls
300. Receipts from Catering Department.
400.
Overhead
charges
and
profits
recovered on work done for outside
parties and on sales of stores.
500.
Sale proceeds of-
Z. —Sundry other Earnings.
(a)Unclaimed and damaged goods.
(b)Grass and trees on the line.
(c) Unserviceable Revenue Scrap
(not creditable to DRF, DF, ACF,
OLW( R) or Suspense.
600.
700.
Miscellaneous.
Deduct—Refunds
Suspense
Traffic Accounts
1003
Indian Railways.-
Strategic Lines-Revenue receipts(7)
(Sub-Major and Minor Heads as under Major Head 146)
EXPENDITURE HEADS (REVENUE ACCCOUNT)
(c)
(f)
Economic Services
Railways
Major Heads/Sub-Major Heads
Minor Heads
3001. Indian Railway Policy formulation.
Direction, Research and Other Misc.
Organisation
1.
2.
3.
Railway Board(8).
Surveys(9 & 10).
Research
Designs
and
Standards
Organisation(8)
Miscellaneous stablishments(8 & 11)
Statutory Audit including Pensionary
Charges etc. (12 &10).
4.
5.
6.
7.
8.
9.
10.
Payment to Worked Lines (13).
Subsidised companies (14).
Miscellaneous Charges (10 & 15).
Suspense-Miscellaneous Advances.
Deduct—Amount met from Railway
Pension Fund (10).
11.
Deleted(Authority : 2002/ACII/2/1 dated
24-02-03 )
3002. Indian Railways Commercial
Lines-Working Expenses (17).
A.
General Superintendence &
Services
100.
200.
300.
400.
500
600.
700.
800
900.
General Management including General
Management Services.
Financial Management.
Personnel Management.
Materials Management
Way & Works Management.
Rolling Stock Management.
Electrical Management
Signal
&
Telecommunication
Management.
Traffic Management.
B.
Repairs & Maintenance of
Permanent Way & Works
100.
200.
Establishment in offices.
Maintenance of Permanent Way.
300.
Mainte
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