Government nf Jammu and Kashmir

f, Civil Secretr.iriat, Finance Department

No: FD-VII-Gen. (124) 2010

Dated: 11 -07-2014

Subject: Standardization of 'Detailed Heads of Account' for preparation of Annual

Budget of the State under Non-Plan and Plan / Centrally Sponsored
Schemes / Externally Aided Projects and the implementation of the
'Treasury Net Application'.

Soon after implementing t~e 'Treasury Net Application' in the Treasurie~ a

need was felt to have uniform detailed head description I codes in place at all the levels in
the Government spending viz. Plan, No.n-Plan, CSS and EAPs. In this backdrop, a Task Force
comprising of the representatives of the Finance Department, Planning & Development
Department, Accountant General (A&E) & the NIC was constituted to prepare a revised list
of detailed heads.

The Task Force on examination of the existing detailed heads found a

disturbing trend of ever increasing number of detailed heads. Even instances have surfaced
where the Departments have been booking expenditure under detailed heads that actually
represent the activity / scheme of the Department. The Task Force has proposed
improvisation of the detailed heads besides merger of most of the detailed heads that are of
identical nature and can conveniently be merged into already existing detailed heads.

The standardized detailed head codes as have been proposed by the Task
Force and those that are to be merged with the standardized ones as enclosed herewith
have been accepted for incorporation in the Demands for Grants and the same shall be
operative w.e.f. 01.04.2015 for which a notification will be issued separately.

However, before these are notified and formally put to use, Finance
Department would like to invite inputs from all the Departments about the merger of the
detailed heads in the standardized list and also solicit comments / objections to the
proposed merger/ improvisation. These objections / comments shall be received in the
Finance Department latest by 31st July, 2014 only. In case no comments are received by the
stipulated date from the departments Finance Department shall go ahead with notification of
the revised list of detailed heads and Budget Estimates for 2015-16 shall be received as per
revised list of detailed heads only. The list is also placed on the official website
'www.jakfinance.nic.in' of the Finance Deparbnent. ~

(Mohn ad Rafi AndrabiJ

Director Budget,
Finance Department
Financial Commissioner/
Principal Secretary to Government/
Commr. Secretary to Government/
Secretary to Government,

Encl: List of detailed heads

Copy alongwith the list to the:

1. Principal Accountant General (Audit) / Accountant General (A&E) J&K, Jammu /
Srinagar.
2. Director/ Ex-Officio Secretary to Government, SKIMS, Soura, Srinagar.
3. Director General, Accounts & Treasuries.
4. Director, Accounts & Treasuries, Jammu / Srinagar.
5. Director, National Informatics Centre, J&K Jammu.
6. Incharge Website of Finance Department.

,....
 List of Merged Detail Heads

New Detail Head Old Detail Head

S No Code Description S No Code Description

1 001 SALARY 1 001 Salaries
2 004 Provision For Pay Revision
3 005 Leave Salary
4 140 Migrant Salaries
5 188 Provisions For D.A (Toshkhana)
6 203 Arrears Of InstlJ Promotion
2 002 TRAVEL EXPENSES 1 002 Travel Expenses
2 158 Constituency Conveyance Allowance
3 003 LEAVE TRAVEL CONCESSION 1 003 Leave Travel Concession
4 006 TELEPHONE 1 006 Telephone
2 033 EPA BX
5 007 OFFICE EXPENSES 1 007 Office Expenses
' 2 012 Other Charges
3 039 Block Level Contingency
4 096 Anganwari Contingency
5 111 Issue Of Identity Cards
6 124 Hosting Of Lunch And Dinner I

7 164 Sample Money (!

8 186 Stamps & Postage
9 274 Remittance Charges
10 275 Binding Charges
11 397 Other Expenditures
12 561 Meeting Charges
13 601 Watch And Ward
6 008 ELECTRICITY CHARGES 1 008 Electricity Charges
2 366 Power Charges
3 800 Electric Charges
7 009 RENT RATES AND TAXES 1 009 Rent Rates And Taxes
2 152 Water Charges
3 178 Watering System
 New Detail Head Old Detail Head

S No Code Des~ription S No Code Description

4 239 Provision For Rent Of Chakroi Farm
5 244 Insurance
6 245 Rent Of Hotels
7 374 Rental Connection Fee
8 413 Commission To Vendors
9, 417 Rent From 'Industrial Estates
10 615 Building Charges
11 653 Group Janta Insurance
12 654 Group Mediclaim Insurance
13 671 Lottery Expenses
14 900 Entry Tax
8 010 MATERIAL AND SUPPLIES 1 010 Material & Supplies
2 018 Teaching & Learning/M S
3 019 Hot And Cold Weather Charges
4 026 Chemicals And Glassware
5 034 Spares And Commadities
6 044 Libraries
7 065 Sports Articles/Sports Fund
8 066 Artifacts
9 072 Bedding & Clothing
10 073 Miscellaneous Items/Advances
11 083 Fodder Development
12 084 Purchase Of Bird Feed
13 087 Feed And Fodder
14 107 Cost Of Cocoons
15 109 Cost Of Pesticides
16 112 Raw Material
17 126 Anti Termite Treatment
18 127 Saplings
19 135 Polygreen House
20 142 Bedding & Clothing
l
f'
New Detail Head Old Detail Head

S No Code Description S No Code Description

21 147 Health Education Material
22 148 Kit Bags
23 157 X-ray Films And Chemicals
24 162 Purchase Of Samples
25 171 Manure
26 174 Spray Of Orchards
27 177 Plant Material
28 179 Sowing And Planting
29 187 Purchase Of Art/Exhibition Material
30 199 Purchase Of Hard Coke
31 207 Radio Pharmaceuticals And Isotopes
32 208 Photography And Medical
33 209 Installation Of Rax
34 226 Chemicals
35 243 Utensils & Cooking Equipment
36 247 Medical Kits
37 261 Purchase Of Stock And Store
38 267 Purchase Of Photographic Material
39 268 Production Of Films
40 286 Working Dress
41 303 Working Dress
42 316 Purchase Of Buffer Stock
43 328 Medical Record Material
44 329 Laboratory Material
45 353 Purchase Of Opium
46 388 AV Aids
47 403 Press Material
48 459 Common Hospital Material
49 485 Printing And Purchase Of Sculptures
50 560 Fertilizer
51 564 Defence Stores

Page No 3of19
 New Detail Head Old Detail Head

S No Code Description S No Code Description

S2 S68 Officers Mess
S3 S7S Prosthetic Aid
S4 S9S Saffron
SS S97 Nutrition
S6 604 Antiquities
S7 623 Hospital Accessories
9 011 BOOKS PERIODICALS AND PUBLICATION 1 011 Books And Periodicals
2 049 Purchase Of Law Books
3 144 Publication
4 28S Printing Of Law Reporters
s 398 Purchase Of Library Books
6 72S {O R S) New Delhi
10 014 POL 1 013 Maintenance Of Vehicl e
2 01 4 POL
3 030 Maintenance Fuel Of Fire Appl ia nce
4 184 Mains . Of Vehcle
s S69 Lubrication Charges
6 602 Fuel Charges
11 017 HONORARIUM AND REMUNERATION 1 017 Honorarium
2 03S Maintenance Allowance
3 08S Remuneration
4 230 Honorarium To S P O S I V D C S
s 241 S.P.O.Grade I
6 409 Remuneration To I I World War Warriors
7 S99 Honararium To Anganwari Workers
8 600 Honararium To Anganwari Helpers
9 642 Incentives For S 0 G / J K V P
12 020 MACHINERY AND EQUIPMENT 1 020 Machinery & Equipment
2 031 Imported Equipment Schmes
3 063 Tools & Plants
4 114 Hospital Accessories

Page No 4
 New Detail Head Old Detail Head

S No Code Description S No Code Description

5 153 Blood Bank Equipment
6 170 Tools Impliments
7 172 Survey Instruments
8 222 Communication Mobilization
9 235 Communication Equipment
10 237 Security Equipments
11 250 Wireless Sets
12 265 Camp Equipments
13 272 Gen.Set
14 282 Purchase Of Film/Video Equipments
15 310 Cost Of Fans
16 311 Cost Of Fans And Window Panes
17 324 Pvrchase Of G. Set
18 325 Centre Health System
19 330 Surgical Instruments
20 331 Bio-medical Spares
Energy And Communication Radio Pharmaceticals And
21 332
<:;ntnnc: Ph .. m 1hv Anrl Ma-1ir::tl
22 369 Purchase & Installation Of Meters
23 372 Purchase Of G.Set
24 386 Spare Parts
25 460 Electric/Mechinery/Stationery Spares
26 509 Purchase Of Water Cooler
27 618 Purchase Of Generator Sets
28 651 Cost Of Boat
29 685 EV Ms
13 021 TRAINING 1 021 Training
2 123 I A S Probation Course
3 200 K A S Induction/Foundational Course
4 254 Coaching Classes
5 420 Judicial Officer Trg,/Conference Expenses
6 548 Farmers Training

Page No 5of19
 New Detail Head Old Detail Head

S No Code Description S No Code Description

7 584 Coaching/Guidance
14 022 CAMPS, SEMINARS AND CONFERENCE 1 015 Education Tour
2 022 Organisation Of Camps Etc
3 024 Activities
4 105 Panchayat Conference/Seminar
5 116 Presiding Officers Conference
6 117 Holding Of Tripartite Conference
7 · 129 Science Exhibition
8 196 Development Of Adventure Tourism
9 312 Establishment Of Camps
10 356 Braille Day Celebration
11 389 Games Recreation
12 404 Road Safety Week
'
13 416 Seminars And Training
14 438 Consumer Protection Activities
15 490 National Conferen·~e Of State Pscs
16 547 Cultural Programme
17 570 Queen's Baton Relay
18 572 Exhibition
19 576 Cultural Show
20 577 Co-curricular Activites
,
21 581 Recruitment Rallies
22 582 Carreer Development
23 610 Departmental Functions
24 619 Debate/ Seminar
25 634 Prison Duty Meet
26 661 Illumination
27 999 Kashmir Darshan
15 023 MAINTENANCE & REPAIRS 1 016 Repair And Mainteneace
2 023 Maintenance & Repairs
3 040 Repairs And Restoration
r
New Detail Head Old Detail Head

S No Code Description S No Code Description

4 053 Renovation Charges
5 056 Maintenance Of Helicopter
6 061 Maintenance Of Nursaries
7 080 Special Grant For Renovation Of M LA Hostels,
8 086 Maintenance Of A.C.
9 093 Operation And Maintenance Of Pump Sets
10 095 Repairs And Renewals
11 139 Maintenance Of Machinery
12 146 Spray Charges
13 150 Washing Charges
14 155 Maintenance Of Boilers(Central Heating System)
15 165 Repair Of Sewing Machines
16 193 Maintenance Of Machinary
17 229 Land Preparation And Harvesting
18 258 Khuls And Canals
19 283 ~pkeep Of Electronic Machines
20 284 Modernisation Of Office
21 289 Upkeep Of Electric Machine
22 290 Modernisation Of Office
23 291 Steam Charges
24 293 Dyeing Charges
25 295 Land Preparation And Harvesting
26 314 Renovation Work
27 322 Maintenance Of Pumps
28 326 Maintenance Of Building
29 362 Internet And Maintenance Of Website
30 368 Flood Precautionary Measures
31 399 Maintenance Of Sales Tax And Excise Complex
32 414 Maintenance Of Weigh Bridge
33 426 Special Repairs
34 465 Repair Of Buildings

Page No 7of19
 New Detail Head Old Detail Head

S No Code Description S No Code Description

35 479 Repair Of Looms
36 482 Maintenance Of Garden
37 501 Repair Of Looms
38 525 Existing Power System
39 526 Maintenance Civil
40 527 Maintenance Mechanical
41 543 Maintenance Of High Court
42 554 Maintenance Of Existing Projects
43 579 Repair Of Ballot Boxes
44 580 Construction Of Flats At Sheikhpora
45 603 Maintanence Of Monuments
46 605 Maintenance Of Fish Farm
47 627 Maintt. Of Band
' 48 628 Maintenance Of D.G.Sets
49 629 Maintenance Of Residentdial Quarters
so 631 Pay And Accounts Officer Main Sectt
51 649 Maintenance Of Roads And Bridges
52 942 Maintenance Of Secretariat Lifts
16 025 WAGES 1 025 Wages
2 202 Provision For Daily Wagers
3 204 Migrant Wages
4 212 Wages To Prisoners
17 028 GRANT-IN-AID 1 028 Grant-in-aid
2 486. Society For Communal Harmony
3 487 President World Affairs Foundation Poorvi Marg New Delhi

4 488 Red Cross Society

5 663 State Share To Social Welfare Board
18 029 HOSPITALITY /SUMPTUARY ALLOWANCE 1 029 Hospitality /Sumptuary Allowance
2 223 Sumptuary Allowance
3 546 Entertainment
19 032 RELIEF AND REHABLITATION 1 032 Relief Commissioner (Migrants) Jam mu
 New Detail Head Old Detail Head

S No Code Description S No Code Description

2 042 Ex-gratia Relief
3 082 Relief To Labour
4 251 Militia Relief
5 252 Rehablitation
6 253 Revised Surrender Policy
7 279 Relief To Border Migrants
8 287 Unforeseen Expenses
9 510 Shifting Of Villages On Loe
10 567 Reformation And Rehabilitation
11 609 Compensation To Furriers
12 635 Financial Assistance To War Widows
13 643 Rehabilitation Of Border Migrants
14 645 Relief To Grazers Of Hill Kaka
15 646 Other Relief Measures
16 647 Rehabilitation Of Widows/Orphans
17 665 Welfare Of Handicaped
20 036 CONSTRUCTION 1 036 Work Construction
2 256 Erection Of Veer Bhomi
3 365 Construction Of Pre-fab One Room Tenaments
4 387 Hostel
5 402 Work Shop
6 408 Construction Of New Jails
7 613 Lab Hostel
8 672 Construction Of Sainik Sarai
9 710 Pre-fire Balances
21 037 PROFESSIONAL AND SPECIAL SERVICE CHARGES 1 037 Professional An.d Special Services Charges
2 047 Counsel Fee
3 052 Examination Charges
4 128 Retainership
5 137 Professional Service Charges
6 154 Expert Charges

Page No 9of19
 New Detail Head Old Detail Head

S No Code Description S No Code Description

7 156 Laundry
8 163 Provision For Arrears To Processor-cum-survivors
9 183 Fee For Artists
10 225 Tution Fee
11 276 Discount
12 277 Incentives
13 296 Fee For Artists
14 319 Special Studies
15 327 Pay For Faculty Members
16 . 357 Special Expenses
17 425 Project Report Consultency
18 470 Litigation Charges
19 523 Guest Faculty
' 20 622 Data Processing
21 673 Law, Prof. And Ss. Charges
22 943 Commission Charges Of Power Tariff Collection
22 043 UNIFORM 1 043 Uniforms
2 443 Cost Of Uniforms
23 046 PURCHASE OF VEHICLE 1 041 Purchase Of Vehicle
2 046 Purchase Of Vehicle
3 151 Replacement Of Vehicles
4 462 Purchase Of Motor Cycle
24 047 INTERNAL VIGILANCE 1 947 Internal vigilance
25 048 STATIONERY AND PRINTING 1 027 Cost Of Treasury Forms
2 048 Stationery And Printing
·3 078 Distribution Of Forms
4 138 Printing Of Forms And Payment Of Liability
5 143 Departmental Forms
6 173 Printing Of Entry Tickets
7 215 Cost Of Paper & Maintenance
8 288 Cost Of Paper For Printing
 New Detail Head Old Detail Head

SNo Code Description S No Code Description

9 323 Purchase Of O.P.D.Tickets
10 335 Engineering Stationery
11 347 Ticket Counter & Computerisation System
12 422 Stationery For Lecturers
13 445 Printing of Ration Tickets
14 578 Printing Of Electoral Rolls
15 624 Printing Of Forms
26 054 FURNITURE AND FURNISHINGS 1 054 Furniture And Furnishings
2 269 Purchase Of Furniture
3 270 Purchase Of Safes And Lockers
4 297 Furniture
27 057 PURCHASE OF HELICOPTER 1 057 Purchase Of Helicopter
28 058 Sl::CRET SERVICES EXPENSES 1 058 Secret Service Expenses
29 062 FOOD GRAINS 1 062 Food Grains
2 300 Imported Rice
3 301 Imported Maize
4 302 Imported Wheat (F.C.I.)
5 306 Jammu Wheat
30 069 FUEL FOR HELICOPTER 1 069 Fuel For Helicopter
31 070 ARMS AND AMMUNITION 1 070 Arms And Ammunition
32 071 MEDICAL REIMBURSEMENT 1 067 Free Medical Aid
2 071 Medical Reimbursement
3 120 Health Care
4 620 Free Medical Aid To J&k Fire Services Personel
33 075 CARRIAGE OF CONSTABULARY 1 075 Carriage Of Constabulary
2 566 Pony Potter
34 079 STIPEND AND SCHOLARSHIP 1 079 Stipend And Scholarship
2 149 Stipends And Scholarship
3 662 Stipend To Destitutes
35 081 DRUGS AND INSTRUMENTS 1 081 Drugs And Instruments
2 118 Hospital Instruments

Page No 11 of 19
 New Detail Head Old Detail Head

S No Code Description S No Code Description

3 119 Instruments
4 166 Medicine
5 429 Medicine For Migrant Camps
36 088 WELFARE FUND 1 045 Contribution Towards J & K Fire Service Welfare Funds
2 068 Distress Fund
3 088 Welfare Fund
Matching Contribution Towards Class I V Employees Welfare
4 197
F1mrl
5 210 Retired Welfare Fund
6 249 Police Welfare Fund
7 447 Welfare Fund
38 089 ADVERTISEMENT AND PUBLICITY 1 098 Advertisement And Publicity
2 161 Prepration Of Hoardings
3 346 Publicity Expenses
~

4 565 Media Management

5 621 Press Briefing
6 637 Counter Propaganda /

7 638 Media Networking Entertainment

8 639 Radio & Television Spots
9 666 Press Briefings
10 667 Press Communique T.P. Services
11 701 Facilitation Counter
39 090 WITNESS EXPENSES 1 090 Witness Expenses
40 091 PROVISION FOR DEARNESS ALLOWANCE 1 091 Provision For Dearness Allowance
2 945 Provision For Dearness Allowance(Migrant)
41 092 CELEBRATION 1 077 Republic Day
2 092 Celebration Of Completion Of4- 5 Years Of Govt.
3 141 Fairs And Festivals
4 213 Celebrations Of Teachers Day
5 292 Publicity Of Achievements Of Present Govt.
6 632 Pao (Main Sectt) Ministry Of Labour New Delhi
7 636 Fouji Melas
 New Detail Head Old Detail Head

S No Code Descri ption S No Code Description

8 657 Presentation Of Tableaux
9 658 Independence Day
10 682 Golden Jubilee Celebration
11 683 Diamond Jubilee
42 094 ELECTIONS 1 094 Elections To The Parliament/Assembly
2 106 Panchayat Elections
3 206 Election Incentives
4 218 Election
5 678 Civic Polls
6 946 Panchayat Elections
43 103 OFFICE EQUIPMENTS AND APPLIANCES, 1 050 Purchase Of Fax Machine
2 055 Typewriter Manual /Electronic
3 103 Office Equipments And Appliances
4 136 Purchase Of Gestetner
5 194 Purchase Of Computers
6 195 Purchase Of Photocopier
7 257 Printer
8 294 Office Automation
9 298 Modernisation Of Office Equipments
10 354 Purchase Of Printer
11 394 Purchase Of Printer
12 652 Computerisation
44 104 LAND COMPENSATION 1 104 Cost Of Land
2 255 Purchase Of Land
3 617 Purchase Of Land For Sainik Saraf
4 941 Land Compensation
45 108 SUBSIDY 1 108 Subsidy
46 110 TRASPORTATION AND HANDLING CHARGES 1 097 Transport Charges
2 110 Handling And Transport Charges
3 145 Freight Charges
4 175 Carriage

""o Page No 13of19

 New Detail Head Old Detail Head

S No Code Description S No Code Description

5 205 Air Support.
6 313 Hiring Of Vehicles
7 596 Packing Charges
47 113 HOUSE HOLD EXPENDITURE 1 113 House Hold Expenditure
2 483 Other House Hold Expenditure
48 115 WORKS 1 074 Work Construction
2 115 Minor Works
3 131 Works
4 181 Other Works
5 189 Construction Of Check Dams
6 190 Water Harvesting Ta nk
7 191 Earthern Ponds
8 236 Civil Works
' 9 281 Building And Construction
10 299 Upgradation of TFCs
11 317 Major Works
12 337 Roads Works
13 358 Infrastructura l Facilities For Migrant Camps
14 427 Electric Works
15 522 Roads And Inspection Hut
16 524 Infrastructural Facilities
17 551 Land Leveling
18 552 Water Shed
19 553 Water Logging
20 555 Sceintfic Demarcation
21 589 Misc Works
22 606 Treatment Of Agriculture And Non-agriculture Lands
23 644 Upgradation Of Police Hospitals
24 655 Infrastructural Development Of NH - byepass
49 121 LEASE & BOARDING CHARGES 1 121 Lease Charges
2 211 Alternate Accomodation To Security Forces
 New Detail Head Old Detail Head

S No Code Description S No Code Description

3 489 Boarding And Lodging Charges
4 625 Living Accomodation
so 122 POCKET MONEY 1 122 Pocket Money
51 130 CASH ASSISTANCE 1 130 cash Assistance
52 132 CIVIC ACTION PROGRAMME 1 132 Civic Action Programme
2 133 Municipality
3 134 Sanitation
4 351 Destruction Of Bhang
53 160 INSPECTION AND TESTING CHARGES 1 160 Inspection Fee
2 484 Finger Print
3 573 Trade Test Charges
54 180 PROTECTION FROM FIRE 1 180 Protection From Fire
55 185 DISCRETIONARY GRANT 1 185 Discretionary Grant
56 201 INTEREST 1 201 Interest
2 434 Interest
57 214 PAYMENT ON ACCOUNT OF DETAINUES OUTSIDE 1 214 Payment On Account Of Detenues Outside
58 216 PURCHASE OF POWER 1 125 Renewable Energy Power
2 216 Purchase Of Power
3 219 Purchase Of Power From P D C
59 224 FUEL FOR GAS TURBINE 1 224 Fuel For Gas Turbine
60 227 DEPRECIATION 1 227 Depreciation
61 228 DIET EXPENSES 1 228 Diet Expenses
2 407 Special Medical Diet
3 626 Diet Patients
62 240 SALE PROCEEDS 1 240 Sale Proceeds Of Plant Protection Machinary
2 304 Paddy
3 305 Kashmir Wheat
4 307 Jammu Paddy
5 515 Sales Proceeds Of Agriculture Forms
6 516 Sales Proceeds Of Potato Seeds
7 517 Sales Proceeds Of Implements

Page No 15of19
 New Detail Head Old Detail Head

S No Code Description S No Code Description

8 518 Sales Proceeds Of Pesticides
"
9 519 Sales Proceeds Of Cotton Seeds
63 246 C.D .POCKET 1 246 C.D.Pocket
64 259 LIVE STOCK 1 259 Live Stock
2 352 Maintenance. Of Dog Squad
65 260 PURCHASE OF SEED 1 038 Purchase Cottons Seed
2 100 Paddy , Ma ize, Wheat And Other Seeds
3 101 Patato Seeds
4 260 Purchase Of Seed
66 266 DAR/BORDER POSTS 1 266 Dar/Border Posts
67 271 AWARDS 1 059 Rewards
2 076 Gallantary Awards
3 271 Awards
4 616 Rewards
'
5 687 Talent Search -Cum-Innovation Award
68 273 PENALTIES 1 273 Penalties
2 278 Panalties
69 309 FINANCE COMMISSION GRANTS 1 309 Finance Commission Grant
70 311 COST PRICE 1 656 Cost Price
71 320 RESEARCH AND SURVEY 1 176 Demarcation
2 320 Research/Survey
3 371 Adaptive Trails
Survey And Investigation (Demarcation Of Fields And
4 495
P~~n"'r"tinn ()f Mnr I .11,nr)
5 544 Survey And Census/Planning
6 550 Adoptive Trials
7 901 Promotional & Educational Research
72 342 AMAR NATH YATRA 1 342 Amarnath Yatra
73 360 Air Lift Charges 1 360 Air Lift Charges
74 363 OUTSOURCING OF UPKEEP 1 361 Engagement Of Casual Stringers
2 363 Outsourcing Of Upkeep
3 545 Casual Staff
 New Detail Head Old Detail Head

S No Code Description S No Code Description

75 370 TANKER SERVICE 1 370 Tanker Services
2 562 Tanker Services Para Military Services
3 563 Tanker Services Migrant
76 373 RECOUPMENT OF CONTINGENCY FUND 1 373 Recoupment To Contingency Fund
2 377 Appropriation To Contingency Fund
3 493 Recoupment Of Contigency Fund
Departmental Extraction Charges For Timber For
77 390 TIMBER 1 390
!r .. ·- ic:t
2 532 Timber Sold On Royalty To Private Contrcrctors
3 612 Extraction
78 391 WALNUT HALF WROUGHT 1 391 Walnut Half Wrought
79 393 RESIN 1 393 Resin
80 395 MINOR FOREST PRODUCE 1 395 Other M.F.P.
2 534 Pyrethrum
3 535 Ku th
4 536 Forest Heritage
5 537 Bamboos
6 538 Grass
7 540 Grazing
8 541 Minor Forest Produce
81 396 FIREWOOD 1 396 Extraction Of Firewood
2 533 Firewood Charcoal
3 542 Drift And Waif Wood Confiscated From Forest
4 611 Expenditure On Drift And Waif Wood
82 400 DEDUCT RECEIPTS AND RECOVERIES 1 400 Deduct Receipts And Recoveries
2 444 Deduct Receipts And Recoveries
83 411 REFUND 1 248 Revenue Deposits (Refund)
2 411 Refund
84 417 CASH REMITTANCE 1 340 Cash Remittance
2 614 Cash Remittance
85 424 GAMES 1 198 Tournament Account
2 367 National Winter Games

Page No 17of19
 New Detail Head Old Detail Head

S No Code Description S No Code Description

3 405 Rural Sports
4 424 Inter Departmental Games
86 449 SNOW CLEARANCE 1 449 Snow Clearance Mechanical
2 450 Snow Clearance Manual
87 491 Modernisation Of Police 1 491 Modernisation Of Police
88 496 Generation 1 496 Generation
89 500 PENSIONERY BENEFITS 1 102 Pension To Freedom Fighters & Their Dependents Etc.
2 263 Old Age Pension (0 A P) ( ISSS) Children
3 500 Other Penslonary Benefits
4 574 Old Age Pension
90 511 RATION MONEY ALLOWANCE 1 511 Ration Money Allowance
91 521 MARKING 1 521 Marking And Sale Proceeds
92 539 ROYALTY FROM CORPORATION 1 539 Royalty From Corporation
93 549 WARABANDI 1 549 Warabandi
94 571 MARGIN i'10NEY 1 571 Margin Money
95 607 VACCINATION 1 607 Vaccination
96 633 Compensation 1 633 Compensation
2 777 Victim Compansation
97 640 Police Batallions 1 231 I R P 5th And 6th Bns Dar Posts
2 232 I R P 7th And 8th Bn.
3 512 Addition Police Battalion
4 640 J K A P 14th Batallion
5 648 I R P 10th, 11th, 12th Battalion
6 944 IR P 9th Bn
98 641 PENSIONERY CHARGES 1 641 Pensionary Charges
2 688 10 % Emp loyer"s Share For NPS
99 650 Membership 1 650 Membership
100 659 HAJ EXPENSES 1 659 Haj Expenses
101 664 State Share 1 664 State Share
102 668 LOANS TO PUBLIC SECTOR AND OTHER UNDERTAKINGS 1 668 Loans To Public Sector & Other Undertaking
103 669 OTHER APPROPRIATION 1 669 Other Appropriation
 New Detail Head Old Detail Head

S No Code Description S No Code Description

104 670 Leave Encashment 1 492 Leave Encashment
2 670 Leave Encashment
3 674 Motor Car Advance
105 675 Internal Debt Of The State Govt 1 675 Internal Debt Of The State Govt
106 676 LOAN FOR CENTRAL GOVT 1 676 Loans From Central Govt
107 677 HOUSE BUILDING ADVANCE 1 677 House Building Advance
108 679 PLAN EXPENDITURE TRANSFER 1 679 Plan Expenditure Transfer
109 680 LOAN 1 680 Miscellaneous Loan
2 689 Repayment of SLR Bonds (SFC)
110 684 EPIC 1 684 EPIC
111 686 VOLUNTARY SERVICE ALLOWANCE 1 686 Voluntary Service Allowance
112 798 Suspense Credit 1 338 Credits
2 339 Credits
3 798 Suspense Credit
113 799 Suspense Debit 1 220 Debits
2 799 Suspense ( Debit)
Pay And Accounts Officer Andaman And Nicobar Island Pay And Accounts Officer Andaman And Nicobar Island
114 801 1 801
Arlmini<:tr;,tinn Prnthl;,ir Arlmini<:tr;,tinn Pmthl;,ir
115 802 Pay And Accounts Office New Delhi 1 802 Pay And Accounts Office New Delhi
116 833 CENTRAL PENSION ACCOUNT 1 630 (Pension) Allahabad
2 833 Central Pension Accounting Office New Delhi
117 852 Director Of Accounts And Treasury Pondicherry 1 852 Director Of Accounts And Treasury Pondicherry

Page No 19of19