List of Major Heads of Accounts



Receipt Heads (Revenue Account)


(a) Taxes on Income and Expenditure.

020. Corporation Tax.

021. Taxes on Income other than Corporation Tax.

022. Taxes on Agricultural Income.

028. Other Taxes on Income and Expenditure.

(b) Taxes on Property and Capital Transactions.

029. Land Revenue.

030. Stamps and Registration Fees.

031. Estate Duty.

032. Taxes on Wealth.

033. Gift Tax.

035. Taxes on Immovable Property other than Agricultural Land.

(c) Taxes on Commodities and Services.

037. Customs.

038. Union Excise Duties

039. State Excise.

040. Sales Tax.

041. Taxes on Vehicles.

042. Taxes on Goods and Passengers.

043. Taxes and Duties on Electricity.

045. Other Taxes and Duties on Commodities and Services.


(a) Currency, Coinage and Mint.

046. Currency, Coinage and Mint.

(b) Interest Receipts, Dividends and Profits.

049. Interest Receipts.

050. Dividends and Profits.

(c) Other Non-Tax Revenue.

[i] General Services.

051. Public Service Commission.

055. Police.

056. Jails.

057. Supplies and Disposals.

058. Stationery and Printing.

059. Public Works.

065. Other Administrative Services.

066. Contributions and Recoveries towards Pension and Other Retirement Benefits.

067. Aid Materials and equipments.

068. Miscellaneous General Services.

069. Defence Services—Army.

070. Defence Services—Navy.

071. Defence Services—Air Force.

072. Defence Services—Pension receipts.

[ii] Social and Community Service.

077. Education.

078. Art and Culture.

080. Medical.

081. Family Planning.

082. Public Health, Sanitations and Water Supply.

083. Housing.

084. Urban Development.

085. Information and Publicity.

086. Broadcasting.

087. Labour and Employment.

088. Social Security and Welfare.

095. Other Social and Community Service.

[iii] Economic Service.

098. Co-operation.

099. Special and Backward Areas.

104. Other General Economic Services.

105. Agriculture.

106. Minor Irrigation, Soil Conservation and Area development

109. Food.

110. Animal Husbandry.

111. Dairy Development.

112. Fisheries

113. Forest.

114. Community Development.

120. Industries.

121. Village and Small Industries.

128. Mines and Minerals.

131. Water and Power Development Services.

132. Multipurpose River Projects.

133. Irrigation, Navigation, Drainage and Flood Control Projects.

134. Power Projects.

135. Ports, Lighthouses and Shipping.

136. Civil Aviation.

137. Roads and Bridges.

138. Roads and Water Transport Services.

139. Tourism.

144. Other Transport and Communication Services.

146. Indian Railways—Commercial Lines.

147. Indian Railways—Strategic Lines.

150. Subsidised Companies.

155. Postal Receipts.

156. Telecommunication Receipts.


160. Grants-in-aid from Central Government.

162. States’ Share of Union Excise Duties.

Expenditure Heads (Revenue Account)


(a) Organs of State.

211. Parliament/State/Union Territory Legislatures.

212. President, Vice-President/Governor/Administrator of Union Territories.

213. Council of Ministers.

214. Administration of Justice.


215. Elections.

216. Audit.

(b) Fiscal Services

[i] Collection of Taxes on Income and Expenditure.

220. Collection of Taxes on Income and Expenditure.

[ii] Collection of Taxes on Property and Capital Transactions.

229. Land Revenue.

230. Stamps and Registration.

231. Collection of Estate Duty, Taxes on Wealth and Gift Tax.

235. Collection of other Taxes on Property and Capital transactions.

[iii] Collection of Taxes on Commodities and Services.

237. Customs.

238. Union Excise Duties.

239. State Excise.

240. Sales Tax.

241. Taxes on Vehicles.

245. Other Taxes and Duties on Commodities and Services.

[iv] Other Fiscal Services

246. Currency, Coinage and Mint.

247. Other Fiscal Services.

(c) Interest payment and Servicing of Debt.

248. Appropriation for reduction or avoidance of Debt.

249. Interest Payments.

(d) Administrative Services.

251. Public Service Commission.

252. Secretarial—General/Services.

253. District Administration.

254. Treasury Accounts Administration.

255. Police.

256. Jails.

257. Supplies and Disposals.

258. Stationery and Printing.

259. Public Works.

260. Fire Protection and Control.

261. External Affairs.

265. Other Administrative Services.

(e) Pensions and Miscellaneous General Services.

266. Pensions and Other Retirement benefits.

267. Aid materials and equipments.

268. Miscellaneous General Services.

(f) Defence Services.

269. Defence Services—Army.

270. Defence Services—Navy.

271. Defence Services—Air Force.

272. Defence Services—Pensions.


276. Secretariat—Social and Community Services.

277. Education.

278. Art and Culture.

279. Scientific Services and Research.

280. Medical.

281. Family Planning.

282. Public Health, Sanitation and Water Supply.

283. Housing.

284. Urban Development.

285. Information and Publicity.

286. Broadcasting.

287. Labour and Employment.

288. Social Security and Welfare.

289. Relief on account of Natural Calamities.

295. Other Social and Community Services.


(a) General Economic Services

296. Secretariat—Economic Services.

297. Foreign Trade and Export Promotion.

298. Co-operation.

299. Special and Backward Areas.

304. Other General Economic Services.

(b) Agriculture and Allied Services.

305. Agriculture.

306. Minor Irrigation.

307. Soil and Water Conservation.

308. Area Development.

309. Food.

310. Animal Husbandry.

311. Dairy Development.

312. Fisheries.

313. Forest.

314. Community Development.

(c) Industry and Minerals.

320. Industries.

321. Village and Small Industries.

328. Mines and Minerals.

(d) Water and Power Development.

331. Water and Power Development Services.

332. Multipurpose River Projects.

333. Irrigation, Navigation, Drainage and Flood Control Projects.

334. Power Projects.

(e) Transport and Communications.

335. Ports, Lighthouses and Shipping.

336. Civil Aviation.

337. Roads and Bridges.

338. Road and Water Transport Services.

339. Tourism.

344. Other Transport and Communication Services.

(f) Railways.

345. Indian Railways—Policy formulation, Direction, Research and other Miscellaneous Organisations.

346. Indian Railways—Commercial Lines.

347. Indian Railways—Strategic Lines.

348. Indian Railways—Open Line Works.

349. Payments to Worked Lines.

350. Subsidised Companies.

351. Payments to General Revenues.

352. Appropriations from Surplus.

353. Repayment of loans taken from General Revenues.

354. Payment towards amortisation of over capitalisation.

(g) Posts and Telegraphs.

355. Postal Services.

356. Telecommunication Services.

357. Dividends to General Revenues.

358. Appropriations from Posts & Telegraphs’ Surplus.

359. Repayment of loans taken from General Revenues.


360. Grants-in-Aid to State Governments.

361. Grants-in-Aid to Union Territory Governments.

362. Payment of States’ Share of Union Excise Duties.

363. Compensation and Assignments to Local Bodies and Panchayati Raj Institutions.

364. Technical and Economic Co-operation with other Countries.

367. Miscellaneous Grants.


Receipt Heads (Capital Account)

400. Miscellaneous Capital Receipts.

Expenditure Heads (Capital Account)


430. Capital Outlay on India Security Press.

446. Capital Outlay on Currency, Coinage and Mint.

459. Capital Outlay on Public Works.

465. Capital Outlay on Stationery and Printing and other Administrative Services.

468. Capital Outlay on Miscellaneous General Services.

469. Capital Outlay on Defence Services.


477. Capital Outlay on Education, Art and Culture.

479. Capital Outlay on Scientific Services and Research.

480. Capital Outlay on Medical.

481. Capital Outlay on Family Planning.

482. Capital Outlay on Public Health, Sanitation and Water Supply.

483. Capital Outlay on Housing.

484. Capital Outlay on Urban Development.

485. Capital Outlay on Information and Publicity.

486. Capital Outlay on Broadcasting.

495. Capital Outlay on other Social and Community Services.


(a) Capital Account of General Economic Services.

497. Capital Outlay on Foreign Trade.

498. Capital Outlay on Co-operation.

499. Capital Outlay on Special and backward areas.

500. Investments in General Financial and Trading Institutions.

501. Investments in International Financial Institutions.

504. Capital Outlay on other General Economic Services.

(b) Capital Account of Agriculture and Allied Services.

505. Capital Outlay on Agriculture.

506. Capital Outlay on Minor Irrigation, Soil Conservation and Area Development.

509. Capital Outlay on Food.

510. Capital Outlay on Animal Husbandry.

511. Capital Outlay on Dairy Development.

512. Capital Outlay on Fisheries.

513. Capital Outlay on Forests.

514. Capital Outlay on Community Development.

515. Investments in Agricultural Financial Institutions.

(c) Capital Account·of Industry and Minerals.

520. Capital Outlay on Industrial Research and Development.

521. Capital Outlay on Village and Small Industries.

522. Capital Outlay on Machinery and Engineering Industries.

523. Capital Outlay on Petroleum, Chemicals and Fertilisers Industries.

524. Capital Outlay on Aircraft and Shipbuilding Industries.

525. Capital Outlay on Telecommunication and Electronics Industries.

526. Capital Outlay on Consumer Industries.

527. Capital Outlay on Atomic Energy Development.

528. Capital Outlay on Mining and Metallurgical Industries.

529. Capital Outlay on Other Industries.

530. Investments in Industrial Financial Institutions.

(d) Capital Account of Water and Power Development

531. Capital Outlay on Water and Power Development Services.

532. Capital Outlay on Multipurpose River Projects.

533. Capital Outlay on Irrigation, Navigation, Drainage and Flood Control Projects.

534. Capital Outlay on Power Projects.

(e) Capital Account of Transport and Communications.

535. Capital Outlay on Ports, Lighthouses and Shipping.

536. Capital Outlay on Civil Aviation.

537. Capital Outlay on Roads and Bridges.

538. Capital Outlay on Road and Water Transport Services.

544. Capital Outlay on Other Transport and Communication Services.

(f) Capital Account of Railways

546. Capital Outlay on Indian Railways—Commercial Lines.

547. Capital Outlay on Indian Railways—Strategic Lines.

(g) Capital Account of Posts and Telegraphs

555. Capital Outlay on Postal Services.

556. Capital Outlay on Telecommunication Services (including Wireless).



601. Internal debt of the Central Government.

602. External debt.

603. Internal debt of the State Government.

604. Loans and advances from the Central Government.


677. Loans for Education, Art and Culture.

679. Loans for Scientific Services and Research.

680. Loans for Medical

681. Loans for Family Planning.

682. Loans for Public Health, Sanitation and Water Supply.

683. Loans for Housing.

684. Loans for Urban Development.

685. Loans for Information and Publicity.

688. Loans for Social Security and Welfare.

695. Loans for Other Social and Community Services.

698. Loans to Co-operative Societies.

699. Loans for Special and Backward Areas.

700. Loans to General Financial and Trading Institutions.

704. Loans for other General Economic Services.

705. Loans for Agriculture.

706. Loans for Minor Irrigations, Soil Conservation and Area Development.

709. Loans for Food.

710. Loans for Animal Husbandry.

711. Loans for Dairy Development.

712. Loans for Fisheries.

713. Loans for Forests.

714. Loans for Community Development.

715. Loans to Agricultural Financial Institutions.

720. Loans for Industrial Research and Development.

721. Loans for Village and Small Industries.

722. Loans for Machinery and Engineering Industries.

723. Loans for Petroleum, Chemicals and Fertiliser Industries.

724. Loans for Aircrafts and Ship-building Industries.

725. Loans for Telecommunication and Electronics Industries.

726. Loans for Consumer Industries.

728. Loans for Mining and Metalluigical.

730. Loans to Industrial Financial Institutions.

731. Loans for Water and Power Development Services.

734. Loans for Power Projects.

735. Loans for Ports, Lighthouses and Shipping.

736. Loans for Civil Aviations.

737. Loans for Roads and Bridges.

738. Loans for Road and Water Transport Services.

744. Loans for Other Transport and Communication Services.

746. Loans to Railways.

760. Loans and Advances to State Governments.

761. Loans and Advances to Union Territory Governments.

765. Advances to Foreign Governments.

766. Loans to Government Servants.

767. Miscellaneous Loans.


768. Inter-State Settlement.


769. Appropriations to the Contingency Fund.


800. Contingency Fund.



(a) Small Savings

801. Savings Deposits.

802. Savings Certificates.

(b) Provident Funds

805. State Provident Funds.

806. Public Provident Funds.

(c) Other Accounts

810. Trusts and Endowments.

811. Insurance and Pension Funds.

812. Special Deposits and Accounts.


(a) Reserve Funds bearing Interest

815. Depreciation/Renewal Reserve Funds.

816. Revenue Reserve Funds.

817. Development Funds.

818. Capital Reserve Funds.

821. General and Other Reserve Funds.

(b) Reserve Funds not bearing Interest

822. Sinking Funds.

823. Famine Relief Fund.

824. Central Road Funds.

825. State Roads and Bridges Fund.

826. Depreciation/Renewal Reserve Funds.

828. Revenue Reserve Funds.

829. Development and Welfare Funds.

835. General and Other Reserve Funds.


(a) Deposits bearing interest

836. Civil Deposits.

837. Deposits of Railways.

838. Deposits of Local Funds.

842. Other Deposits.

(b) Deposits not bearing Interest

843. Civil Deposits.

844. Defence Deposits.

845. Railway Deposits.

846. Posts and Telegraphs Deposits.

847. Deposits of Local Funds.

848. Other Deposits.

849. Balance Account of Union Territories.

(c) Advances

850. Civil Advances.

851. Defence Advances.

852. Railways Advances.

853. Posts and Telegraphs Advances.


(a) Coinage Accounts

856. Coinage Accounts.

(b) Suspense

858. Suspense Accounts.

(c) Other Accounts

870. Cheques and Bills.

871. Departmental Balances.

872. Permanent Cash Imprest.

873. Cash Balance Investment Account.

874. Security Deposits made by Government.

875. Deposits with Reserve Bank.

(d) Accounts with Governments of Foreign Countries.

879. Accounts with Governments of other Countries.

(e) Miscellaneous

880. Miscellaneous Government Account.


(a) Money Orders, Remittances and adjustments between officers rendering accounts to the same Accountant General, etc., and other Remittances.

881. Money Orders.

882. Cash Remittances and adjustments between officers rendering accounts to the same Accountant General/Accounts Officer.

885. Other Remittances.

(b) Inter-Government Adjustment Accounts

886. Adjusting Account between Central and State Governments.

887. Adjusting Account with Railways.

888. Adjusting Account with Posts and Telegraphs.

889. Adjusting Account with Defence.

890. Accounts with States etc. (Railways).

891. Accounts with States etc. (Posts & Telegraphs).

892. Accounts with States etc. (Defence).

893. Inter-State Suspense Account.

894. Accounts with the High Commissioner of India in United Kingdom.

(c) Exchange Accounts

897. Exchange Accounts.


899. Cash Balance.

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