Post on 21-Jul-2015
Revised Classification of Expenditure & Earnings
W.e.f 01.04.1979
based on the recommendations of the Task Force constituted in 1973
(in pursuance of the recommendations of the Railway Convention Committee, 1971)
Major Head 3002 –Indian Rlys.
Commercial Lines (Working expenses)
Sub Major Heads
03 to 13 Demands
Minor Heads, Sub Heads & Detailed
Heads
Group Demand No
Demand Name
General Superintendence and Services
3. General Superintendence and Services on Railways
Repairs & Maintenance
4. Repairs and Maintenance of Permanent Way and Works
5. Repairs and Maintenance of Motive Power
6. Repairs and Maintenance of Carriages and Wagons
7. Repairs and Maintenance of plant and Equipment
Operation
8. Operating Expenses-Rolling Stock and Equipment
9. Operating Expenses-Traffic
10. Operating Expenses - Fuel
Staff Welfare, Retirement
Benefits and Miscellaneous
11. Staff Welfare and Amenities
12. Miscellaneous Working Expenses
13. Provident Fund, Pension and other Retirement Benefits
08 – DCPS -Defined n Contributory Pension System
• (w.e.f., 01-01-2004)
15 – C T G
• Composite Transfer Grant
20 – Leave Encashment ( in Capital o also same PU)
16
25 – CEA – Children Education Allowance
(previously it is called as
RTF) operated only in
Demand No. 11
07- Conveyance/ Transport Allowance
41 – VAT – Value Added Tax
17
50 – cost of computer hardware systems (same as for Capital too)
51 – Cost of Computer Consumables. (Same as for Capital too)
18
42 – Arrear payments – Salary & Wages –w.e.f 01/04/2011
43 – Arrear payments – D.P & D A – w.e.f 01/04/2011
44- Arrear payments – Allowances other than D.A. w.e.f 01/04/2011
19
19 – VAT – Value Added Tax
20 – Leave Encashment while in Service.
25 – CEA – Childrens Educational Allowance
26 – Arrear Payments – Pay & allowances of Dept. Establishment – w.e.f.01/04/2011
20
•
21
Demand No. 6 (06-210) – It is a previous accepted allocation.
Demand No.8 (08 -593) – New allocation in place of 06-210
OBHS
Previously Carriage
sanitation was booking under
06-213.
Now it was changed to 08-593. Includes, OBHS,
CTS, Mech. Coach cleaning, Pest control
and all coach sanitation works.
NEW PENSION SCHEME
N P S DEBIT CREDIT
EMPLOYEE CONTRIBUTION
SALARY HEAD
000071 01
GOVT CONTRIBUTION 13-890 08 000071 01
23
While uploading to NSDL, the Head 000071 02 is operated on Debit Side for both Govt. and Employee contribution
04 B Demand
Planting & care of trees at Railway
Stations, Staff colonies and along with Railway Line will be charged to
04B -640.