Classification Hand Book

CLASSIFICATION HANDBOOK
DEFENCE SERVICES RECEIPTS & CHARGES
2019
(Incorporating C.S. upto 32/2019)
Issued by
The Controller General of Defence Accounts
'An Overview of CHB'
For the purpose of classification of Receipts & Expenditure in respect of Defence

Services Estimates a codification system has been prescribed in the Classification Hand
Book. This book contains the heads of classification operated on account of Defence
Services and are based on the structure accepted by C&AG/CGA. The broad features of
five tier coding system in this booklet are as under:
Major Head
There are five Major heads under Revenue Receipts (with Minor/Sub/Detailed
heads there under) i.e (i) Army-0076, (ii) Navy-0077, (iii) Air Force-0078, (iv) Ordnance
Factories-0079 and (v) DRDO-0080. There is no receipt head under Capital Outlay. On
the expenditure side there are six Major Heads- (i)-Army-2076, (ii)-Navy-2077, (iii)-Air
Force-2078, (iv)-Defence Ordnance Factories-2079, (v)-Defence Research &
Development-2080 and (vi)-Capital Outlay - Defence Services-4076.
Sub-Major Head
There are eight Sub-Major heads under Capital Outlay i.e. (i) Army-01, (ii) Navy-
02, (iii) Air Force-03, (iv) Ordnance Factories-04, (v) DRDO-05, (vi) Inspection
Organisation-06 (vii) Special Metal and Super Alloys Project-07 and (viii) Technology
Development-08. These Sub-Major Heads have further been sub-divided into various
Minor Heads/Sub-heads/Detailed heads. There are however no Sub-Major Heads on
the Revenue side.
Minor Head
There are different Minor heads under each Major head like Army has 12 Minor
heads, Navy-9 Minor heads, Air Force-8 Minor heads, Ord Fys-14 Minor heads and
DRDO-8 Minor heads. Number of some of these Minor heads is common to all Services
e.g. Minor head-101-Pay & Allowances, 105-Transportation, Minor head 110-Stores,
Minor head 111-Works and Minor head 800-Other Expenditure.
Sub Head
The Sub heads in In the Classification Hand Book are generally in Alphabets. An
example of sub heads under Minor Head 101 -Pay & Allces Army is as under:
Sub-Head-A is allotted for Pay & Allowances - Officers.
Sub-Head-B is allotted for Pay & Allowances - Other Ranks.
Sub-Head-C is allotted for Pay & Allowances - Recruits.
Sub-Head-D is allotted for Release Benefits.
Sub-Head-E is allotted for Leave Travel Concession.
Detailed Head
There are various Detailed heads under each Sub-head. A set of Code Heads
has been allotted to each Service as under:
Code Heads 101 to 599 - Army
Code Heads 600 to 699 - Navy
Code Heads 700 to 799 - Air Force
Code Heads 800 to 850 - Ord. Fys.
Code Heads 851 to 900 - DRDO
Code Heads 901 to 950 - Capital Outlay
CONTENTS
Page No.
RECEIPT HEADS (Revenue Accounts)

B – NON-TAX REVENUE
(c) Other Non-Tax Revenue
( i ) General Services
0076 - Defence Services - Army
Minor Head 101 - Army (including Reservists) 1

102 - Auxiliary Forces 2
103 - Civilians 3
104 - Receipts from Works 4-6
105 - Military Farms 7
107 - Contribution for Ex-Servicemen Contributory 8
Health Scheme
108 - Inspection Organisation 9
109 - Receipts from Services and Supplies 10
110 - Stores 11-14
111 - Receipts from Cantonments and 15
Defence Lands and Estates
112 - Rashtriya Rifles 16
800 - Other Receipts 17-21
0077 - Defence Services - Navy
Minor Head 109 - Receipts from Services and Supplies 22

110 - Stores 23
112 - Joint Staff 24
104 - Receipts from Works 25
0078 - Defence Services - Air Force
Minor Head 109 - Receipts from Services and Supplies 29

110 - Stores 30
104 - Receipts from Works 31
0079 - Defence Services - Ordnance Factories
Minor Head 101 - Sale of Surplus and Obsolete Stores 34

0080 - Defence Services - Research and Development
Minor Head 800 - Other Receipts 37
I
CONTENTS (contd.)
Page No.
EXPENDITURE HEADS (Revenue Accounts)

A – GENERAL SERVICES
( f ) Defence Services
2076 - Defence Services - Army
Minor Head 101 - Army Personnel (including Reservists) 38-48

103 - Auxiliary Forces 49-52
104 - Civilians 53-59
105 - Transportation 60-68
106 - Military Farms 69-74
107– Ex-Servicemen Contributory Health Scheme 75-77
109 - Inspection Organisation 78-80
110 - Stores 81-92
111 - Works 93-98
112 - Rashtriya Rifles 99-102
113 - National Cadet Corps 103-109
800 - Other Expenditure 110-147
2077 - Defence Services - Navy
Minor Head 101 - Navy 148-149

102 - Navy Reservists 150
104 - Civilians 151-153
106 - Repairs and Refits 156
110 - Stores 157-170
111 - Works 171-174
112 - Joint Staff 175-183
ii
CONTENTS (contd.)
Page No.
2078 - Defence Services - Air Force
Minor Head 101 - Air Force 192-195

102 - Reserve and Auxiliary Services 196
104 - Civilians 197-199
110 - Stores 203-216
111 - Works 217-220
200 - Special Projects 221-222
2079 - Defence Services - Ordnance Factories
Minor Head 001 - Direction and Administration 239

004 - Research and Development 240
053 - Maintenance - Machinery and Equipment 241
054 - Manufacture 242
105 - Transportation 243
106 - Renewals and Replacements 244
110 - Stores 245-246
111 - Works 247
797 - Transfer to/from Reserve 248
Fund/Deposit Account
901 - Recoveries 253
2080 - Defence Services - Research and Development
Minor Head 003 - Training 257

004 - Research / Research Development 258
101 - Pay & Allowances - Service Personnel 259
102 - Pay & Allowances - Civilians 260
105 - Transportation 261
110 - Stores 262-263
111 - Works 264
800 - Other Expenditure 265
iii
CONTENTS (contd.)
Page No.
Capital Expenditure outside the Revenue Accounts

A - CAPITAL ACCOUNT OF GENERAL SERVICES
4076 - Capital Outlay on Defence Services
Sub Major Head 01 -- Army

Minor Head 050 - Land 266
101 - Aircraft and Aero Engines 267
102 - Heavy and Medium Vehicles 268
103 - Other Equipments 269-271
105 - Military Farms 272
106 - Procurement of Rolling Stock 273
107 -Ex-Servicemen Contributory Health Scheme 274
112 - Rashtriya Rifles 275
113 - National Cadet Corps 276
202 - Construction Works 277
799 - Stock Suspense 278
800 - Other Expenditure 279
Sub Major Head 02 - Navy

101 - Aircraft and Aero Engines 281
103 - Other Equipments 283
104 - Joint Staff 284
204 - Naval Fleet 286
205 - Naval Dockyards 287-288
Sub Major Head 03 - Air Force

101 - Aircraft and Aero Engines 290-291
103 - Other Equipments 293-294
206 - Special Projects 296-297
Sub Major Head 04 - Ordnance Factories

Minor Head 052 - Machinery and Equipment 298
111 - Works 299
799 - Suspense 300
iv
CONTENTS (contd.)
Page No.
Sub Major Head 05-Research and Development Organisation

Minor Head 052 - Machinery and Equipment 301
111 - Works 302
Sub Major Head 06-Inspection Organisation

Minor Head 111 - Works 303
Sub Major Head 07-Special Metals and Super-Alloys Project

Minor Head 208 - Special Metals and Super - Alloys Project 304
Sub Major Head 08-Technology Development

Minor Head 209-- Assistance for Prototype Development 305
under Make Procedure
Minor head 210-Assistance to Small & Medium Enterprises for 306

Technology Development
Annexure "A"
Code Numbers Allotted to the Pr.Controllers/ Controllers of 307-308

Defence Accounts
Annexure "B"
Category Code Numbers to be prefixed to the relevant Service Head for 309-310
the purpose of Identification of Expenditure on Purchase of Stores.
Annexure "C"
Category Code to be prefixed for identification of expenditure other than 311-312

those mentioned in Annexure 'B'.
Annexure "D"
Directorates Responsible for Controlling the Expenditure 313-314

on Stores - Navy
v
RECEIPT HEADS
MAJOR HEAD 0076-DEFENCE SERVICES -ARMY

MINOR HEAD 101 – ARMY (Including Reservists)
Particulars of receipts compilable under

Nature of the head Code No.
the detailed heads shown in column 1
(a) Miscellaneous Receipts 101/30 Recoveries on account of Pay & Allowances.

Recoveries of disallowances in audit made in
later year after the accounts of the previous
year have been closed.
Recoveries effected from Officers and Others
on account of equipment damaged or deficient
with regiments and batteries.
Recoveries for medical comforts from troops
proceeding by sea.
Recoveries from individuals on account of
clothing lost or damaged.
Recoveries made on account of losses and
damages.
All miscellaneous receipts other than those
specially provided for.
Recoveries on account of leave contribution.
Amount realised as hire on account of cattle
lent to officers and others.
Fees recovered from candidates allowed to sit
for departmental entrance examinations.
Recoveries on account of excess expenditure
of stimulants and of hospital furniture, utensils
etc. lost or damaged.
Fines for drunkenness.
(Balance of Pay etc. of deserters and men
sentenced to long term imprisonment, which
are finally credited to Government)
Recoveries on account of Pay & Allowances
of Army personnel (including reservists)
recoverable from other Ministries /
Governments.
1
MINOR HEAD 102 - AUXILIARY FORCES

Balance of Pay etc. of deserters and men

sentenced to long term imprisonment, which
are finally credited to Government.
2
MINOR HEAD 103 –CIVILIANS

Recoveries of disallowances in audit made in

later year after the accounts of the previous
year have been closed.
Recoveries made on account of losses and

damages.
Recoveries made on account of leave

contribution.
All miscellaneous receipts other than those

specially provided for.
Fees recovered from candidates allowed to

sit for departmental entrance examinations.
Elements of Departmental charges

(Establishment and Audit charges) levied on
occasional or Deposit Works executed by
M.E.S. referred to in paras 559(a) and 559(b)
R.M.E.S. (reprint1982)
3
MINOR HEAD 104 -RECEIPTS FROM WORKS

Sub Head A-Rents
(a) Buildings 371/01

(b) Furniture 371/02
(c) Internal electrical 371/03
installations and hire of fans
Sub Head B-Recoveries on

account of supply of: Recoveries from other departments of central
(a) Water 373/04 Government, individuals, local bodies, rest
(b) Electricity 373/05 houses etc. owned by provincial Governments
will also be compiled under this head.
Sub Head C-Receipts from
the disposal of surplus
lands, buildings etc.
(a) MES 377/00 1. Proceeds from the sale of Government
(b) DL & C 377/01 property will also be booked to these
heads.
2. This head does not cater for receipts arising

from the capital assets originally financed from
Major Head 4076 - Capital Outlay on
Defence Services. Such receipts should be
compiled under relevant deduct detailed heads
of Sub Major Head 01 - Army under Major Head
4076 - Minor Head 050 (b) and 202(a)(3)
Sub Head D
(a) Receipts from M.E.S. 378/01 Receipts on account of disposal of surplus stores
stores and demolished stores.
4
MINOR HEAD 104 -RECEIPTS FROM WORKS (contd.)

Sub Head E- Other
Misc.Receipts:
(a) M.E.S. 380/30 Hire charges for refrigerators. Recovery on
account of barrack damages.
Hire charges of Tools & Plants. Unclaimed

security deposits transferred to revenue.
Rent of lands and sale proceeds of grazing

rights etc.
Earnest money deposits confiscated to

Government.
Element of Departmental charges (Tools &

Plants charges) levied on occasional or
Deposit Works executed by MES referred to
in paras 559(a) and 559(b) R.M.E.S.
(b) DL & C 380/31 Rent of land and sale proceeds of grazing

rights etc.
Disposal of trees.
Income from quarries.
Income from disposal of grass and other

usufructs.
Income from leases.
Income from license.
Sale of certain farms.
Income from class 'C' lands vested in the

Cantonment Board on rent basis.
5
MAJOR HEAD 0076-DEFENCE SERVICES - ARMY
MINOR HEAD 104 -RECEIPTS FROM WORKS (contd.)

(c) Army Aviation 381/01 Recoveries on account of landing and
parking charges from non Defence Aviation
Agencies.
6
MINOR HEAD 105-MILITARY FARMS

Sub Head A-
Proceeds from the sale of 401/01 Receipts on account of sale of milk, butter
Dairy produce. etc. whether produced in the Farm or
purchased from outside including sales to
civil department.
Sub Head B-
Proceeds from the sale 402/01 Receipts on account of sale of grain and
of grain and fodder. fodder produced in the farm.
Sub Head C-
Miscellaneous 403/01 Miscellaneous receipts not compilable
under any other receipt head.
Sale proceeds of obsolete stores and waste.
Recoveries on account of leave contribution.
Recoveries on account of replacements and

losses of security passes, etc.
7
MINOR HEAD 107 – CONTRIBUTION FOR EX-SERVICEMEN
CONTRIBUTORY HEALTH SCHEME

(a) ECHS Contributions 405/01 Contribution made by Ex-Servicemen for
becoming members of ECHS
(b) Receipt from auction of 405/02

ECHS Stores/Equipment
(c) Miscellaneous Receipts 405/03
8
MINOR HEAD 108-INSPECTION ORGANISATION

(a) Miscellaneous Receipts 420/30 Credits on account of Inspection charges in
respect of manufacture of stores for civil
trade. Credits on account of inspection
charges of A.O.C., Medical and Veterinary
stores on behalf of the Ministry of Works,
Housing and Supply.
9
MINOR HEAD 109-RECEIPTS FROM SERVICES AND SUPPLIES

(a) Receipts on account of

aid to civil authorities
and UN Mission .
(i) Receipts on account of 430/30 Recoveries on account of stores used by

aid to civil authorities the Defence Forces while employed for
services to other Government/Depart-
ments/Organisations etc. will also be
booked to this head.
(ii) UN Mission 430/31 Recoveries/re-imbursement on account of

deployment of Defence Forces while
employed for services to international
organisations including UN Mission.
(b)Air lift charges. 435/01 Recoveries from State Govts. and other
Ministries of Central Govt. on account of
Airlift provided by the Army units.
10
MINOR HEAD 110- STORES
Sub Head A- A.S.C.Stores.
(a) Recoveries on account 451 Recoveries on account of losses in Supply/

of sale of surplus, Stores Depots made from individuals and
o b s o l e t e a n d Railway authorities should also be compiled
condemned stores etc.
to this head.
(b) Recoveries on account 452 Recoveries on account of losses in Supply/

of value of stores Stores Depots made from individuals and
issued on payment to Railway authorities should also be compiled
Officers and Others.
to this head. Net receipts after deducting
the bonus, if any, payable to the drivers
should be compiled under this head.
(c) Value of stores issued 453 Recoveries on account of losses in Supply/

to other Govts./ Stores Depots made from individuals and
Departments and other
miscellaneous receipts. Railway authorities should also be compiled
to this head.
Sale proceeds of hides of animals (other
than remounts) e.g. goats, sheep and cows.
Amounts collected on account of tender fee.
1. Provisions */01
2. Grain (Fodder and Salt */02

for animals)
3. Petrol, Oil (including */03

Kerosene Oil) and
Lubricants.
4. Coal and Firewood */04
5. Other Stores */05

*451, 452 or 453 as the case
may be
11
MINOR HEAD 110- STORES (contd.)

Sub Head B - Animals
(a) Sale proceeds of 460/15
animals
Sub Head C - Army

Ordnance Corps Stores.
(a) Sale proceeds of 465 Recoveries on account of losses in Supply/

surplus, obsolete and Stores Depots made from individuals and
condemned stores Railway authorities should be compiled to
this head.
(b) Recoveries on account 466 Recoveries on account of losses in Supply/

of value of stores Stores Depots made from individuals and
issued on payment to Railway authorities should also be compiled
Officers and Others to this head. Refunds made on account of
the value of stores received back in the year
of issue should be adjusted by deduction
under this head.
12

Sub Head C- (contd.)
(c) Value of stores issued 467 Recoveries on account of work done in

to other Government Ordnance workshops for non-military
Departments and other Departments and private bodies.
miscellaneous receipts
Recoveries on account of hire of tent from
Non-Military departments, etc.
Recoveries on account of losses due to

change in condition whether due to fair wear
and tear or otherwise and also value of
stores issued on loan not returned and
charged against the departments and
individuals concerned.
Recoveries on account of losses in

inspection section of stores made from the
individuals and Railway authorities or
Steamer agents.
1. Ordnance Stores */01
2. Clothing Stores */02
3. Mechanical Transport */03

Vehicles and connected
stores.
*465, 466 or 467 as the
case may be
(d) Recoveries on account 468/01 Net receipts after deducting the bonus
of services rendered by payable to the drivers should be compiled
M.T. units to M.E.S. under this head.
Repair and maintenance charges carried out

by EME workshop of MES vehicles etc.
13

Sub Head - D - Medical
Stores.
(a) Medical Stores
1. Proceeds from sale of 470/01 Actual sale proceeds of surplus stores.

surplus, obsolete and Value of sale proceeds of obsolete and
condemned stores unserviceable stores.
2. Value of stores issued to 470/30 Value of store issued to other Government

other Government departments etc. at vocabulary rates.
Departments and other
Miscellaneous receipts
Profit at a fixed percentage of the vocabulary
rates of the stores supplied.
Amount recovered on account of transit

charges on stores issued to non-military
institutions, civil departments and non-
Government bodies.
Sub Head E - Engineer 472
Stores (ESDs)
(a) Proceeds from sale of 472/01 Sale proceeds (grass) or surplus, obsolete
surplus obsolete and/ and unserviceable stores pertaining to
condemned stores Engineer Stores Depots.
(b) Value of stores issued 472/30 Value of stores issued to other Governments
to other Governments, Departments etc. by Engineer Stores
Departments and other Depots.
mis-cellaneous receipts.
14
MAJOR HEAD 0076-DEFENCE SERVICES-ARMY
MINOR HEAD 111-RECEIPTS FROM CANTONMENTS AND DEFENCE
LANDS AND ESTATES

(a) Receipts from Land 485/01 Amounts recovered from Cantonment
authorities on account of unoccupied
buildings or agricultural sites.
Income from Govt. land transferred to the

Cantonment authorities (e.g. Rule 6(2) of
Cantonment Property Rules)
(b) Rebate from Shopping 485/02 Rebates received from the Shopping
Complexes Complexes
15
MINOR HEAD 112-RASHTRIYA RIFLES
Nature of the head Code no. Particulars of receipts compilable under

1. Misc. Receipts 501/01
16
MINOR HEAD 800-OTHER RECEIPTS

Sub Head A- Contributions

from local Governments
and other parties towards
the cost of training the
personnel at -
(a) Training Estts. 551/01 Contributions from local Governments and

other parties towards the cost of training
their personnel at all training
establishments and not merely those
enumerated against the detailed head
"specialized Training establishment" of
Sub Head B of Minor Head 104 of Major
Head 2076 are compilable to this detailed
head.
(b) Educational Estts. 551/02
Sub Head B-Recoveries on 565/03 Recoveries effected from Officers, Warrant

account of hospital and Non-commissioned Officers and
stoppages Others including those attached to the
Public Works and other Civil Departments
and their families, etc.
Recoveries from Civil (State) Governments

on account of medical treatment of civil
employees in Military Hospitals.
Hospital stoppages recoverable from non-

Government servants when treated in
Military Hospitals under the orders of OC
Station.
17
MINOR HEAD 800-OTHER RECEIPTS (contd.)

Sub Head C- Other

Miscellaneous Receipts
(a) Dividend on share 575/25

capital of Consumers
Cooperative Stores /
Societies
(b) Miscellaneous Receipts 575/30 Refund of training grant funds and

unexpended balance of stationery
allotments in a later year after the accounts
of the previous year have been closed.
Adjustment of credits afforded by Railways

in a later year in settlement of objections
raised on Railway warrants, Concession
vouchers and MC notes the cost of which
have been adjusted in previous year's
accounts.
Receipts by the Chief Inspector of Stores

and Clothing on account of testing samples
tendered by contractors.
Liquidated damages recovered from

contractors and credits on account of their
security deposits forfeited to Government
and fines and penalties (other than MES)
Note: Fines levied on establishment

(menials) are deducted from charges.
Amount realised by farms on account of

forfeiture of security deposits of
contractors.
18

Sub Head C (b)-contd. Recoveries made from Officers and Others

on account of military books and maps etc.
Recoveries on account of dentures issued

on payment by the Army Dental Corps.
Sale proceeds of vernacular translations of

military standard books.
Sale proceeds of grass, etc. from Military

rest camps whether situated outside or
within Cantonment limits.
Sale proceeds of waste papers,

unserviceable articles etc.
Proceeds of sale of damaged books

belonging to Central Library, Army HQrs
Area, /Sub Area and Brigade libraries and
libraries of Educational establishments.
Proceeds of sale of unserviceable School

books.
All deposits remaining unclaimed for three

years and balances of deposits if not more
than one rupee in value. Also lapsed
cheques.
Premium on court demands.
Recoveries on account of replacements

and losses of security passes etc.
Miscellaneous transport and ambulance

receipts.
Sale proceeds of seeds, etc. produced in

Remount Depots.
19

Sub Head C (b)-contd. Realisation of chowkidari tax, receipts from

hospital gardens.
Sanatoria receipts and recoveries.
Fees realised from private patients for the

use of Military X-Ray Plant.
Medical examination fee realised from

personnel employed in regimental
institutes, privately owned dairies, etc.
Recoveries of disallowances in audit made

in later year after the accounts of the
previous year have been closed.
Recoveries of contributions from civilians

on account of C.G.H.S.
Receipts on account of hospitalisation

charges of British Gorkhas in Indian
Military Hospitals.
Recoveries from the Bharat Electronics

Ltd. On account of the initial expenditure
incurred by the Government of India and
adjusted originally under "Revenue".
Sale proceeds of old newspapers and

amenity stores.
Ground rent received from bidders for

Government stores auctioned but not
cleared within the specified time.
Refund of octroi charges and terminal tax.
Fractional differences.
20

Sub Head C (b)-contd. Earnest Money deposits confiscated to

Government.
Contributions from other Departments or

Governments on account of passage
contributions in respect of personnel lent
for service from the Army.
Recoveries on account of passage

contributions including those made in a
later year after the accounts of the
previous year have been closed.
Branding and covering fees realised by

Remount Establishment.
Recoveries affected during the course of

the year in which the over payment
occurred or in the subsequent year(s) will
be compiled by deduction from expenditure
under the head in which the payments
were originally debited.
Sub Head 'D' National Cadet

Corps
1.Other Misc. Receipts 585/30
21
MAJOR HEAD 0077-DEFENCE SERVICES-NAVY
MINOR HEAD 109-RECEIPTS FROM SERVICES AND SUPPLIES

(a) Recoveries from Civil 650/00 Recoveries from Civil Departments, State
Departments, other and Foreign Governments e.g. recoveries
Governments and private on account of treatment of Civil employees
bodies for supplies and in Naval Hospitals, Survey work
services Assistance rendered to Civil authorities
etc.
22
MINOR HEAD 110-STORES
Nature of the head Code No. Particulars of receipts compilable under

(a) Surplus and obsolete 660/01

vessels.
(b) Surplus and obsolete 660/02

stores
(c) Issues on payment to 660/03

crew
(d) Value of stores (except 660/04

ration) issued on payment to
Officers and Others
(e) Value of rations issued on 660/05

payment to Officers and
Others
23
MINOR HEAD 112- JOINT STAFF

1. Receipts from Services 680/01 Remarks as per Navy Minor head-109

and Supplies
2. Stores:
(a) Surplus and obsolete 680/02
vessels
(b) Surplus and obsolete 680/03
stores
(c) Issue on payment to 680/04
crew
(d) Value of stores issued 680/05
on payment to Officers
and Others
(e) Value of ration issued 680/06
on payment to Officers
and Others
3. Receipts from works: Remarks as per Navy Minor head-104.
(a) Rent of buildings and 680/07
furniture
(b) Recoveries on 680/08
account of Water and
Electricity
(c) Receipts from 680/09
disposal of surplus
Naval lands and
buildings
(d) Receipts for landing 680/10
and housing charges
of Aircrafts
(e) Misc. Receipts 680/11
4. Other Receipts 680/12 Remarks as per Navy Minor head-800

5. Logistics Exchange 680/13 Receipt on account of LEMOA (Logistics
Memorandum of Agreement Exchange Memorandum of Agreement)
LEMOA with Foreign will be compiled under this head.
Countries (US)
24
MINOR HEAD 104-RECEIPTS FROM WORKS

(a) Rent of buildings and 665/01

furniture.
(b) Recoveries on account of 665/02 Recoveries from other Deptts. of the

water and electricity. Central Govt., individuals, local bodies and
rest houses etc. owned by State
Governments will also be compiled to this
head.
(c) Receipts from disposal of 665/03 This head does not cater for receipts
surplus Naval land, buildings arising from the disposal of Capital Assets
etc. originally financed from Major Head 4076-
Capital outlay on Defence Services. Such
receipts should be compiled under the
deduct detailed heads under Minor Head
050(b) and 202 (a) 3 of sub Major Head 02
of Major Head 4076.
(d) Receipts for landing and 665/04 Recoveries from Foreign Governments
housing charges of Aircraft. and Civil Airlines for use of Navy Airfields
by their aircraft.
(e) Miscellaneous Receipts. 665/05 Recovery on account of barrack damages,

Sale proceeds from usufructs.
(f) Rebate from Shopping 665/06 Recovery on account of Rebate from

Complexes Shopping Complexes
25
MINOR HEAD 800-OTHER RECEIPTS

(a) Other Miscellaneous 670/30 Recovery of leave contribution effected in
Receipts. respect of work done for private bodies or
of service under other Deptts. and Foreign
Govts.
Recoveries in respect of passage pay of

Naval Officers lent to private bodies and
State Governments.
Receipts on account of refund of passages

paid in previous years to Naval Officers.
Receipts from Dock hire, hire of yard craft

and hire of vessels will also be booked to
this head.
Recoveries on account of locally

purchased or Dockyard manufactured
stores, found damaged or short delivered
by freight ships.
Railway freight and other incidental

expenses incurred in the dispatch of stores
from Dockyard for other departments
Governments (if the recoveries are made
after the accounts of the year are closed)
and Royal Navy.
Recoveries on account of imported stores

found damaged or short delivered by
freight ships.
Breakages and loss or damages of Naval

mess kit and other stores.
Sale proceeds of deserters clothing and

other effects including credit balances.
Sale proceeds of discharged men's

clothing. Value of charts sold.
26

(a) (contd.) Sale proceeds of saw dust and ashes.
Sale proceeds of Naval lists, and other

publications.
Fees recovered for surveying vessels other

than Navy.
Recoveries on account of damages

caused to Naval Vessels by other Vessels.
Receipts on account of testing Manila

ropes.
Penalty recovered from Naval Officers

resigning before expiry of tenure of
appointments.
Hire on account of Navy motor lorries and

electric trucks.
Recoveries on account of penalties

effected from contractors.
Annual percentage recovery from the Chief

of the Naval Staff in respect of supply of
mess traps.
Recoveries in respect of rebate on

passages effected from shipping
companies.
Naval commissions on sale proceeds of

stores pertaining to other Departments.
Fees recovered from candidates at Naval

entrance examination.
27

(a) (contd.) Recovery of rebate on Government

passages, which cannot be recovered at
the time of payment.
Recoveries on account of hospital

stoppages from Naval Civilians and
Sailors.
Fees realised on account of medical

examination of Naval Pensioners in
connection with commutation of pensions
under civil rules when the medical board is
formed of medical officers employed in the
Navy. Recoveries of contributions from
civilians on account of CGHS
(Other receipts not specially provided for.)
Recoveries on account of loss of identity

passes issued to civilians employed in the
Navy.
Recoveries on account of replacements

Note:
Recoveries affected during the course of
the year in which the overpayment
occurred or in the subsequent years will be
compiled by deduction from expenditure
under the head to which the payments
were originally debited.
28
MAJOR HEAD 0078 - DEFENCE SERVICES - AIR FORCE
MINOR HEAD 109 - RECEIPTS FROM SERVICES AND SUPPLIES

(A) Recoveries from State

Govts./other Ministries of
Central Govt. and Foreign
Govts. for services rendered.
1. Air lift charges 700/01 Recoveries from State Govts. and other
Ministries of Central Govt. on account of
services rendered to them e.g. aerial
survey task done for Ministry of Natural
Resources and Scientific Research,
recovery of cost of supply dropping
operation etc. and on account of airlifts
provided by the I.A.F.
2. Training in Air Force 700/02 Recoveries from Foreign Govts. for training
Institutions. their personnel in I.A.F. Training Units.
3. Other Services 700/03 Recoveries for treatment of Civilian

employees in the Air Force Hospitals and
other services.
29
MINOR HEAD 110 - STORES

(a)Sale of surplus and 701/01 Sale proceeds of surplus and obsolete

obsolete stores. stores enumerated in Minor Head -110 of
Major Head 2078.
(b)Value of Stores (except 701/02 Recoveries from individuals on account of

rations) issued on payment losses of stores in supply units. Receipts
to Officers and Others. from sale of stores to entitled persons.
(c)Value of rations issued on 701/03

payment to Officers and
Others.
(d)Value of stores issued to 701/04 1. Recoveries on account of stores

other Government enumerated in Minor Head 110 of Major
Departments or Services. Head 2078 and issued to Foreign
Governments, State Governments and
State Commercial Organisations.
Recoveries from Railways on account of
losses of stores should also be compiled
under this head.
2. Recoveries on account of value of

stores issued to other Departments of
Central Government.
30
MINOR HEAD 104 - RECEIPTS FROM WORKS

(a)Rent of land, buildings 705/01 Rent etc. recoverable from Service Officers
and furniture. for buildings occupied by them.
Rent etc. recoverable from State
Governments, displaced persons and other
civilians for the Air Force buildings
occupied by them.
Rent etc. recoverable from cycle
contractors for cycle sheds etc.
Rent in respect of messes, hostels,
institutes, canteens etc.
Hire of fan.
(b)Recoveries on account of 705/02 1) Recoveries on account of water and

water and electricity. electricity from persons occupying Air
Force buildings, lands, but not entitled to
free supply of water and electricity.
2) Recoveries on account of supply of
Water & Electricity from other Departments
of Central Government.
(c)Receipts from disposal of 705/03 Receipts from sale/auction of Air Force

Air Force land, buildings, etc. buildings and furniture declared surplus
and/or unserviceable/obsolete, items of
furniture released for disposal. Receipts
from disposal of material obtained from
demolition of buildings.
This head does not cater for receipts

arising from the disposal of Capital Assets
originally financed from Major Head 4076-
Capital Outlay on Defence Services. Such
receipts should be compiled under the
deduct head under Minor Head 50 (b) and
202(a) 3 of Sub -Major Head 03 of Major
Head. 4076.
(d)Receipts for landing and 705/04 Recoveries from Foreign Governments

housing charges of Aircrafts and Civil Air Lines for the use of Air Force
airfields by their aircraft.
(e) Miscellaneous Receipts 705/05 Recovery on account of barrack damages,

sale proceeds from usufructs etc.
(f) Rebate from Shopping 705/06 Recovery on account of Rebate from
Complexes Shopping Complexes.
31
MINOR HEAD 800 – OTHER RECEIPTS

(a)Leave and passage 710/11 Recovery of leave salary contribution in
contributions from other respect of Air Force personnel on
Departments, Governments deputation to other departments.
etc.
(b)Other Miscellaneous 710/30 Sale proceeds of waste paper,
Receipts unserviceable articles etc. Other receipts
not specially provided for.
Recoveries on account of hospital

stoppages from Air Force personnel.
Credits on account of lapsed cheques.
Recovery of rebate on Government
passage, which cannot be recovered at the
time of payment. Recoveries of
contributions from civilians on account of
C.G.H.S. Fines for drunkenness.
Discharge purchase money. Balance of
pay, etc. of deserters and men of Indian
domicile only sentenced to long terms of
imprisonment.
Receipts on account of conservancy

charges.
Cost of services rendered by the Air Force

in extinguishing outbreaks of fire outside
Air Force areas including hire of Air Force
Mechanical Transport used in connection
therewith.
Collection and refund of temporary passes
money. Portion of fees of medical
examination of Civil Aircrews by Air Force
Medical Officers vide A.F.O. (D. Acts) 3 of
49.
Recoveries on account of use of M.T.
vehicles on payment. Amount forfeited to
Government in lieu of one month's notice.
Recoveries from individuals for loss or
damage to telephones and other P. & T.
equipment.
32
MINOR HEAD 800 -OTHER RECEIPTS (contd.)

(b) (contd.) Recoveries on account of replacements

Note: Recoveries affected during the

course of the year in which the
overpayment occurred or in subsequent
year(s) will be compiled by deduction from
expenditure under the head to which the
payments were originally debited.
33
MAJOR HEAD 0079 - DEFENCE SERVICES -ORDNANCE FACTORIES
MINOR HEAD 101 - SALE OF SURPLUS AND OBSOLETE STORES
Nature of the head Code Particulars of receipts compilable under

No. the detailed heads shown in column 1
Sub Head. Ordnance

(including Ordnance
Equipment) Factories
(i) Proceeds from sale of 800/01 Only stores disposed off by factories
surplus and obsolete stores management. Sale proceeds of stores
disposed off by DGS&D will be shown
under Major Head-Capital Outlay on
Defence Services
(ii) Issues to M.H.A. 800/02 Cash receipts or book credits from private
bodies or non- military departments for
(iii) Issues to other Central 800/03 services rendered by Factories or stores
Govt. Departments (other supplied from Factories stock or from
than M.H.A.) production.
(iv) Issues to State Govts. and 800/04

Union territories (other than
all State Police)
(v)Issues to PSUs and 800/05

Autonomous bodies
(vi) Issues to civil trade, other 800/06

non Govt. Organisations and
Private Parties
(vii) Exports 800/07
(viii) Issues to all State Police 800/08

units including State Police
Units of UTS.
34
MINOR HEAD 800 - OTHER RECEIPTS

Sub Head-'A‘ Directorate
General of Ordnance
Factories / Ordnance Factories
Board and offices of
Additional Director General of
Ordnance Factories at Kanpur
and Avadi
(i) Miscellaneous Receipts 801/01
(ii) Receipts from disposal of 801/02 This head caters only for the receipts
surplus lands, buildings arising from the disposal of Capital Assets
etc. originally financed prior to 1-4-1948 from
Major Head 2076. Receipts from disposal
of Capital assets originally financed from
the Major Head 4076 should be compiled
under Major Head 4076 Sub Major Head
04-Minor Head 111, (b) 3 Code head
921/33
Sub-Head-'B‘ Liquidated damages recovered from

Ordnance(including Ordnance contractors and credits on account of their
Equipment) Factories security deposits forfeited to Govt. and fines
and penalties.
(i) Miscellaneous Receipts 802/01 Recoveries of percentage in addition to the

value of stores issued on payment.
Produce from local or Europe package
factories, estates recoveries.
Recoveries from Railways and steamer

agents on account of loss of stores in
transit.
Credits passed through London Account

current on account of recoveries in respect
of cost of repairs incurred in India in
connection with the stores, damaged in
transit.
Cost of Inspection included in the price of

timber supplied to Defence Services-Army
and recovered from the indenting
departments.
35
MINOR HEAD 800 - OTHER RECEIPTS (contd.)

Sub Head - 'B' (contd.) Recoveries of lining charges on rejected

hides.
Recoveries on account of leave
contribution.
Recoveries on account of cost of Water,

Electricity, gas, steam and compressed air
etc. supplied by factories to the Research &
Development and Inspection Organisation/
MES contractors.
Recoveries on account of replacement and

losses of security pass etc.
Note: Recoveries affected during the

course of the year in which the
overpayment occurred or in subsequent
years will be compiled by deduction from
expenditure under the head to which the
payments were originally debited.
(ii) Rent 802/02
(iii) Electricity 802/03
(iv) Water 802/04
(v) Conservancy 802/05
(vi) Receipts from Estate 802/06

Funds
(vii) Rebate from Shopping 802/07 Recovery on account of Rebate from

Complexes Shopping Complexes.
36
37
EXPENDITURE HEADS
MAJOR HEAD 2076 - DEFENCE SERVICES - ARMY

MINOR HEAD 101 - ARMY PERSONNEL (INCLUDING RESERVISTS)
Nature of the head Code Particulars of charges compilable under

Sub Head A - Pay and Pay of rank /appointment, Parachute pay,

allowances- Officers Parachute Reserve Pay, Specialist Pay,
Qualification Pay, Air Observation Pilots'
pay, Dearness allowance, Compensatory
and local allowance, Kit maintenance
allowance/uniform allowance, CampKit
allowance. Initial outfit allowance for all
Officers (excluding those coming out of
Military College), Renewal Outfit allowance,
Special disturbance allowance,
Entertainment allowance. Expatriation
allowance, Foreign allowance, Civilian
Outfit allowance for Service Officers serving
with Indian Missions abroad, compensation
in lieu of inferior accommodation and other
services. Encashment of leave entitlement
of personnel who die in harness.
(a) Pay and allowances *101

Officers
1. Armoured Corps */01

2. Artillery */02
3. Engineers (other than */03 The pay and allowance of Military personnel
MES) of the Engineers employed in units/
formations of MES e.g.. C.W.E., G.E., etc.
4. Engineers, MES */04 and M.E.S. element of Chief Engineers
office at Command Headquarters will be
compiled to detailed head item 4. The
charges relating to ESD will be compiled to
detailed head (3) Engineers (other than
MES) (Code No.101/03)
5. Signals */05
6. Infantry */06
38
MINOR HEAD 101 - ARMY PERSONNEL (INCLUDING RESERVISTS) (contd.)

Sub - Head A (a) (contd.)
7. Army Services Corps */07 Pay and allowances of Army Services

Corps (including Animal Transport and
Mechanical Transport) personnel will be
compiled to this head.
8. Medical */10
9. Nursing Services */11 The pay and allowances of all Nursing

Officers (including probationer Nurses) will
be charged to this head.
10. A.O.C */12
11. E.M.E */13
12. Remount and Veterinary */14 The pay and allowances of Military
personnel employed in the Military Farms
Department will be compiled to Minor Head
106.
39

Sub - Head A(a) (contd.)
13. Pioneers */15
14. Military Attaches to Indian */20 This detailed head caters for:
Embassies etc. abroad and (i) The pay and allowances of Military
their staff. Personnel with Indian missions abroad.
(ii) Entertainment/Representational grant to
Military Attaches.
15. Air Defence Artillery */21 Caters for pay and allowances of the Air
Defence Artillery personnel.
16. Army Physical Training */22 Caters for pay and allowances of the Army
Corps Physical Training Corps personnel.
17. Military Farms */23 Caters for pay and allowances of the
Military Farms Personnel.
18. Army Postal Service */24 Caters for pay and allowances of the Army
Postal Service personnel.
19. Intelligence Corps */25 Caters for pay and allowances of the
Intelligence Corps personnel.
20. Army Education Corps */26 Caters for pay and allowances of the Army
Education Corps personnel.
21. Corps of Military Police */27 Caters for pay and allowances of the Corps
of Military Police personnel.
22. Defence Security Corps */28 Caters for pay and allowances of the
Defence Security Corps personnel.
23. Army Aviation */30 Caters for pay and allowances of personnel
of the Army Aviation.
24. Others */29 Caters for pay and allowances of the

personnel not belonging to any other Arms
and Services.
(b) Cash allowance in lieu 102/00

of free rations to
Service Officers
40

Sub Head. A (contd)
(c) Pay and allowances Cadets 103 Pay and allowances of Service Cadets,
consolidated grant of all Cadets at the
N.D.A. and Civilian Cadets of Military
College, Pay and allowances of Cadets with
provisional S.S.R.C. for their training period.
Outfit allowances of cadets joining the
Military College and financial assistance to
Cadets.
1. Pay and allowances 103/01

(including consolidated grants)
2. Outfit allowance 103/02
3. Financial assistance to 103/03

Cadets
(d) Deduct-Recoveries on 104/00

account of Pay and
allowances of Service
Officers deployed in
dedicated MES formations
based on capitation rates
recoverable from other
services of Min. of Defence
(Navy & Air Force)
41
SubHead B-Pay and The pay and allowances of the following
allowances of Other Ranks categories of personnel of Regular Army,
including NCs(E) and D.S.C. with the Army, (including those
of Regular Army with Territorial Army) are
chargeable to this Sub-head:
(i) JCOs. (Sub. Maj./ Subedar and Naib
Subedar) (ii) Warrant Officer Class-I and II,
(iii) Other Ranks (including NCOs),
(a) Pay and allowances (other 111 Pay of rank/appointment of JCOs, WOs and
than kit and clothing Other Ranks, increments of pay, good
allowances, ration service pay, parachute pay, dearness
allowances and allowance, special compensatory
miscellaneous allowances allowance, acting allowances for JCOs
given in lieu of services) acting in place of Officers, foreign
allowance for personnel serving with
Military attaches and compensatory
city/hill/local allowance for different stations.
Encashment of leave entitlement of

personnel who die in harness.
Subsistence allowance to soldiers while in

prison or in custody.
b) Ration allowance and other 112 1. Ration allowance during all kinds of
miscellaneous allowances leave, ration allowance in lieu of free rations
given in lieu of services under various circumstances, mineral water
and ice allowance, condiment allowance,
hair cutting/cleaning and washing
allowance, compensation in lieu of quarters
and
Conservancy allowance payable to JCOs
and ORS in lieu of free conservancy
services.
2. Condiment allowance admissible to

patients of hospitals under A.I. 279/58 as
amended by A.I.155/59 will however be
compiled under Minor Head 800 Sub-Head
B(a) 7.
3. Monetary allowance in lieu of Rum and

Cigarettes.
4. Stitching allowance
42

(c) Kit and uniform 113 In addition to kit and uniform maintenance
maintenance allowances- allowance to Other Ranks and Boys, Mufti
Other Ranks and Boys clothing allowance to recruits. Field service
kit value to deceased personnel; civil kit
allowance to personnel with military
attaches.
1. Armoured Corps */01 The pay and allowances of personnel of

H.Q. Squadrons of Armoured Div. And
Bdes. in addition to Horsed Cavalry and
President's Body Guards.
2. Artillery */02
3. Engineers (other than MES) */03 Similar remarks as against same item in
Sub-head A. (a)
4. Engineers (MES) */04
5. Signals */05
6. Infantry */06
7. Army Services Corps */07 Pay and allowances of Army Services

43
MAJOR HEAD 2076 - DEFENCE SERVICES ARMY
SubHead (B) (c) (contd.)
8. Medical */10
9. A.O.C */11 Pay and allowances of personnel of 'watch

and ward' wings will also be compiled to
this detailed head.
10. E.M.E */12
11. Remount and Veterinary */13 Similar remarks as against this item in Sub
Head A.(a)
12. Pioneers */14
13. Defence Security Corps */15 Caters for pay and allowances of personnel
in DSC Training Centre and Record office in
addition to that of DSC Platoons with the
Army. The pay and allowances of
personnel in DSC Platoons with Navy and
Air Force are compilable to their respective
estimates and that with Factories to Minor
Head - 054 of Major Head 2079 and R & D
Organisation to Minor Head-101of Major
Head 2080.
14. Military attaches to Indian */20 Similar remarks as against the items in sub-
Embassies, etc. abroad and head A (a)
their staff
15. Personnel not belonging to */21 Caters for pay and allowances for the
any corps personnel not belonging to any Corps.
16. Air Defence Artillery */22 Similar remarks as against the item 15 to 23
17. Army Physical Training */23 under sub head A (a)
Corps
18. Military Farms */24
19. Army Postal Service */25
20. Intelligence Corps */26
21. Army Education Corps */27
22. Corps of Military Police */28
24. Others */29 of the Army Aviation.
* 111, 112 or 113 as the case

may be
44

(d) Pay and allowances of 115 Pay and allowances of Boys in the Boys Bn.
boys (excluding kit and (North and South) and Gurkha Boys Coy
clothing allowances) will be compiled to detailed head at item 1
opposite, irrespective of the arm to which
1. Infantry 115/03 they are re-mustered as recruits.
(e) Deduct-Recoveries on 117/00

account of pay and
allowances of personnel
deployed in dedicated MES
formations based on
capitation rates recoverable
from other Services of Min.
of Defence (Navy & Air
Force)
45

SubHead C-Pay and The Pay & allowances of Non-combatants
allowances of Recruits (Enrolled) or Regular Army are chargeable
to this head.
(a) Pay and allowances (other 121 Pay of NCs(E), parachute reserve pay,
than kit and uniform dearness allowance, compensatory, city/
maintenance allowance, hill/local allowance, special compensation
ration allowance and other for different stations. Pay & allowances of
miscellaneous allowances NCs(E), Artisans, Clerks etc. on
in lieu of Services.) consolidated rates of pay will also be
compiled to this head. Encashment of
leave entitlement of personnel who die in
harness.
(b) Ration allowance and other 122 Similar remarks against Sub Head-B. (b)
miscellaneous allowances
given in lieu of services
1. Armoured Corps */01 Same remarks as against the items in Sub-

head A. (a)
2. Artillery */02
3. Engineers (other than MES) */03
4. Signals */04
5. Infantry */05
6. Army Services Corps */06 Pay and Allowances of Army Services

7. Medical */09
8. A.O.C */10
9. E.M.E */11
10. Remount and Veterinary */12
11. Pioneers */13
46

SubHead C(b) (Contd.)
12. Air Defence Artillery */14 Caters for Pay and Allowances of the Air
Defence Artillery personnel.
13. Army Physical Training */15 Caters for Pay and Allowances of the Army
Corps Physical Training Corps personnel.
14. Military Farms */16 Caters for Pay and Allowances of the
Military Farms Personnel.
15. Army Postal Service */17 Caters for Pay and Allowances of the Army
Postal Service personnel.
16. Intelligence Corps */18 Caters for Pay and Allowances of the
Intelligence Corps personnel.
17. Army Education Corps */19 Caters for Pay and Allowances of the Army
Education Corps personnel.
18. Corps of Military Police */20 Caters for Pay and Allowances of the Corps
of Military Police personnel.
of the Army Aviation.
20. Others */21 Caters for Pay and Allowances of the

personnel not belonging to any other Arms
and services.
* 121or 122 as the case may be
47

Sub Head D-(a) Release

benefits including payment for
encashment of leave salary:
1.Officers 135/01 Expenditure on account of leave Pay and

allowances during release leave and cash
2.Others 135/02 grant on account of Kit and clothing will be
compiled to these heads.
SubHead - E- Leave travel

concession:
1. Officers 136/01
2. Others 136/02
Sub Head - F - Medical

Treatment
1. Officers 137/01 Cater for amount paid as reimbursement of

Medical Expenses incurred on treatment in
2. Others 137/02 Civil/Private Hospitals by Army personnel
and their dependent in emergency cases.
48
MINOR HEAD 103 - AUXILIARY FORCES

Sub Head A-Territorial Army
(a) Un-embodied Units
(1) Pay and allowances of Caters for the P & A of Officers and Others
establishment: of Territorial Army employed against the
vacancies of the permanent staff. Pay &
a) Officers 145/01 allowances of civilians and Non-
b) Other Ranks 145/02 Combatants Enrolled e.g. clerks,
c) Civilians 145/04 chowkidars, attendants, messengers, office
d) Overtime allowance 145/05 sahayaks etc., employed in the T.A. Units.
Expenditure on residual NC(E) will be

booked along with Pay & Allowances of
ORs.
Pay and Allowances of Regular Army

Personnel attached to the Territorial Army
will be compiled to the appropriate Corps
under Minor Head 101-A, B, C.
(2) Pay and allowances of

Trainees: Pay and allowances of T.A. personnel
during their initial and annual training
a) Officers 146/01 periods during attachment for different
courses or during voluntary attachment will
be compiled to this head.
b) Other Ranks 146/02 Expenditure on residual NCs(E) will be

booked along with Pay & Allowances of
ORs.
Grant of refreshment allowance of urban

units will also be compiled to these heads.
49
MINOR HEAD 103 - AUXILIARY FORCES (contd.)

(3) Miscellaneous expenses 147/00 1. Office allowance, postage and telegram
charges etc., other petty expenses,
Musketry prize allowance.
2. Allowance for repair including fitting etc.

of clothing and necessaries.
3. Officers' mess allowance.
4. Allowance for the upkeep of Musketry

and Range Appliances.
5. Printing and stationery.
6. Reward for apprehension of deserters,

Boot-repairs.
7. Band allowance.
8. Collecting empty and blank cartridge

cases.
9. Funeral expenses of TA personnel.
10. Expenditure on account of erection and

removal of cook houses, latrines and
other structures.
11. Recruiting allowance.
12. Upkeep allowance Bicycles.
13. Water charges paid to municipalities.
14. Charges on account of electricity

supplied by private firms to TA units
located in non-military buildings.
15. Legal Fee for the Defence of civilian

drivers.
16. Educational Training Grant.
17. Stitching allowance.
50

(4) Transport charges of 148/00 1. Transportation charges ofInstructorswill

Trainees be compiled under Minor Head 105-A.
2. Travelling allowance including daily

allowances, cost of `conveyance of
baggage, etc. and other conveyances
by rail, road and river.
3. Expenditure on account of credit notes

by boats, river steamers and sea going
vessels (including harbour dues if any
admissible)
4. Expenditure on account of movements

by rail, on warrant and credit notes of
personnel.
5. Hired transport.
6. Cost of Conveyance on warrant by

Motor lorries.
(5) Incidental charges grant 149/00 Grant to meet incidental charges as laid
down in Para 227 T.A. Regulations.
51

(b) *Embodied Units
1. Pay and allowances of 150/01

officers
2. Pay and allowances of 150/02 Expenditure on residual NCs(E) will be

other ranks booked along with Pay and Allowances of
other Ranks.
3. Pay and allowances of 150/04

civilians
4. Unit allowances and 150/05 "Night duty allowance" payable to civilian

Miscellaneous Expenses clerks employed in TA Units when
embodied for Military Service authorised in
Ministry of Defencce letter No. 39736/AG/
ORG 4(Civ)(d) 6835D(Civ.I), dt.6-8-59.
*Transportation and other charges of these

Units not provided for above will be booked
to the relevant Minor heads of accounts.
Educational Training Grant.
5.Overtime allowances 150/06
6.Medical Treatment
i.Officers 151/01 Cater for amount paid as reimbursement

of Medical Expenses incurred on
ii .Others 151/02 treatment in Civil / Private Hospitals by
Army personnel and their dependent in
emergency cases.
52
MINOR HEAD 104 - CIVILIANS

Sub Head A-Fighting Services 170 Incidence on account of night duty

allowance will also be accounted for under
1. Officers 170/01 this Minor Head.
2. Others 170/02
3. Overtime allowances 170/03
4. Medical Treatment 170/06
Sub Head B-Specialised

Training Establishments 175 Caters for amount paid towards Medical
Reimbursement to Govt. Servants.
1. Officers 175/01 Caters for the pay and allowances of the
2. Others 175/02 Civilian establishments of (1) National
3. Overtime allowances 175/03 Defence Academy, (2) Defence Services
Staff College, (3) Army Air Transport
Support School, (4) Army School of
Physical Training, (5) Military College,
Dehradun etc. The pay and allowances of
the civilian establishment of other training
institutions will be compiled to other
appropriate sub-heads according to the
Corps to which the institution belongs (6)
Civilians of Armed Forces Medical College,
Poona.
4. Medical Treatment 175/06 Caters for amount paid towards Medical

Sub Head C-Educational 180

Establishments
Caters for the Civilian Establishments of
1. Officers 180/01 Army School of Education, School of
2. Others 180/02 Foreign Languages and the various
3. Overtime allowances 180/03 Military Colleges for Boys.

53
MINOR HEAD 104 - CIVILIANS (contd.)

Sub-Head D –Army Service The pay and allowances of civilian

Corps Units and Formations establishment will be compiled with
(a) Supplies 185 reference to the units with which the civilian
(b) Animal Transport 186 personnel are employed. In case of civilian
(c) Mechanical Transport 187 personnel employed with the A.S.C.
Centres, the pay and allowances of those
with HQrs of Central and Supply wings will
be compiled to code number 185 -Supplies
and those serving with AT & MT Wings to
code numbers 186 and 187 respectively.
1. Officers */01
2. Others */02
3. Overtime allowances */03
4. Medical Treatment */06 Caters for amount paid towards Medical
*185, 186,187 or 188 as the
case may be.
5. Industrial Establishment 188/03 Caters for the expenditure incurred on

6. Overtime allowance 188/04 labour employed on monthly basis in A.S.C.
Depots/Installations, which is treated as
regular and classified as "Industrial" vide
A.H.Q. No.58031/Q/ST6B/Q1(c) dated 27-
5-58.
Sub Head E- Remount and 190
Veterinary Establishments
1. Officers 190/01
2. Others 190/02
3. Industrial Establishment 190/03 Pay of artisans and workmen (including
4. Overtime allowances unskilled labour)
a) Others 190/04
b) Industrial Establishments 190/05

54
MINOR HEAD 104 CIVILIANS (contd.)

Sub Head E (contd.) GENERAL:
1. For the purpose of correct classification

of expenditure in respect of "Industrial
Establishments" and Non -Industrial
Establishments" please refer to
Government of India, Ministry of Defence
letter No.2(23)/D.11/49, dated 19-8-49 and
15(23)/154/41/ 49/D-II, dated 4-1-50
wherein the precise scope of the term
"Industrial Establishment" and "Non-
Industrial Establishment" has been defined.
The pay and allowances of the "Non-
Industrial establishments" previously
compilable to the detailed head - Extra
Temporary Establishment are now
compilable to the detailed head "Others".
2. Industrial Establishment will include

various classes of workmen employed in
handling, care and preservation of stores
received, held and issued by depots.
These duties include the packing and
unpacking, loading and unloading, sorting,
light repairs and reconditioning, receipt and
issue of various classes of stores.
55

Sub Head F-Ordnance 195

Establishments including
Stationery Depots:
1. Officers 195/01
2. Others 195/02
3. Industrial Establishment 195/03
4. Overtime allowances:
a) Others 195/04
b) Industrial Establishment 195/05
Reimbursement to Govt. Servants
Sub Head G-Electrical and 200
Mechanical Engineer
Units and formations:
1. Officers 200/01
2. Others 200/02
(a) Others 200/04
(b) Industrial Establishment 200/05
Sub Head H-Hospital and 205
other Medical Establishments
1. Officers 205/01
2. Others 205/02
(Armed Forces Medical Stores
Depot only)
(a) Others 205/04
(b)Industrial Establishment 205/05
56

Sub Head I-Recruiting 220

organizations:
1. Officers 220/01
2. Others 220/02
3. Overtime allowance 220/03
Sub Head J-Army The pay and allowances of the civilians of

Headquarters, Command the office of (i) the Director of Defence
Headquarters and other staff Lands and Cantonments (including D.D.L. &
formations C himself if a civilian), (ii) the Deputy
Director of Defence Lands and
Cantonments (including Dy.Dir.D.L&C
himself if a civilian) and (iii) subordinate
officers in the Defence Lands and
Cantonments Organisation including DEOs
will be compiled to Head (a), (b) and (c)
respectively of Sub-Head J.
(a) Army Headquarters 225 Also caters for pay and allowances of (i)
Civilians attached to the Central and
Pension Appeal Tribunal, (ii) the Legal
representative, if civilian, attached to the
Central and Pension Appeal Tribunal, (iii)
Civilians of D.G.A.F.M.S. office and (iv)
Civilians employed in the Inter-Service
Organisations, directly under the Ministry of
Defence.
(b) Command Headquarters 226
(c) Other Formation 227 The pay and allo wances of civilian
Headquarters (including Corps personnel of National Stadium Camp will be
and Divisions) debited to this head.
(d) Family welfare Orgn. in 228
Ministry of Defence
(e) Past Portum Cell AFMC 229
Pune
57

Sub Head (J) (contd.)

1.Officers */01 Pay and allowances of Civilians
under Circle Headquarters Cadet Corps.
2.Others */02
3.Overtime allowance */03
4. Medical Treatment */06 Caters for amount paid towards Medical
*225, 226, 227, 228 or 229 as
the case may be.
Sub Head K-Military Engineer

Services:
(a) M.E.S. Establishment

other than E.S.D:
1.Officers 230/01
2.Others 230/02
3.Overtime allowance 230/03
4.Deduct-credit for services 230/04 1. Credit on account of establishment
rendered to other Departments charges for works executed by the
M.E.S. for Navy and Air Force are
adjusted centrally against this head at
the rate of ½ % on cost of work done by
corresponding debits to the
departmental charges heads of account
pertaining to Navy & Air Force Services.
2. Similar charges recovered in respect of

works service rendered by M.E.S. in the
following cases are also credited to this
head:
i. Works for other Ministries of Central
Government.
ii. Works for State Governments carried
out as a standing arrangement.

58

(b) Engineer Store Depot

Establishment:
1. Officers 231/01
2. Others 231/02
4.Overtime allowance
(a) Others 231/04
Sub Head L- Other Caters for the pay and allowances of the
Miscellaneous Establishments Civilians of units/formations belonging to
Intelligence Corps, Ground Liaison
1. Officers 240/01 Organisation, Corps of Military Police,
Pioneer Corps, Embarkation Staff and
2. Others 240/02 Movement Control Units, General Service
Corps Depots, D.S.C. Units with the Army
3. Overtime allowance 240/03 Transit and Staging Camps; I.E. Portcraft
and other miscellaneous Establishment of
the Army and half the cost of pay and
allowances of the Cantt. Executive Officer,
if civilian.
59
MINOR HEAD 105 - TRANSPORTATION

Sub Head A – Travelling and 250 Travelling allowances payable in cash by
out-station allowances rail and road including conveyance, daily
detention and mileage allowances of all
arms of service or departments (excepting
for manufacturing establishments, Air
Force, Navy and those chargeable to
Annual Training grant) Disturbance
allowance, Travelling expenses of
witnesses proceeding to give evidence at (i)
Court Martial, (ii) Criminal cases and (iii) in
Civil suit in which Ministry of Defence is a
party to the case, the TA charges of
Defence witnesses will be debited against
that Ministry. Travelling and daily
allowances payable to non-official members
of Committees and Commissions, etc.
relating to Army. All travelling expenditure
incurred by the Defence Estate Officers and
his staff on acquisition and resumption of
bungalows for the accommodation of
Military Officers, running expenses (e.g. pay
of drivers, fuel lubricating etc.) of
Government motor cars and motor cycles
will be debited to 250/02.
1. Temporary duty moves Army 250/01
Headquarters (including
Head-quarters DGAFMS)
and other Formations other
than E-in-C's Branch,
DGAFMS, Auxiliary Forces
and MES
2. Temporary duty moves- MES 250/02
including E-in-C‘s. Branch &
ESD.
3. Temporary duty moves 250/03 Note:TA/DA on tour/training in respect of
DGAFMS (other than Head- Family Welfare Organisation/P.P cell
quarters DGAFMS) AFMC, Pune.
4. Temporary duty moves 250/04
Auxiliary Forces
5. Permanent moves 250/05
6. Foreign Travel
(i) Other than DGAFMS 250/06
(ii) DGAFMS 250/07
60
MINOR HEAD 105-TRANSPORTATION (contd.)

Sub Head B-Rail charges 251
1. Movement of personnel 251/01 1. Expenditure on account of movements

by rail on warrants.
2. Movements of units on change of

permanent station.
3. Movement of family of personnel

incidental to the move of the units.
4. All moves of personnel between

headquarters of units and detachments
as shown in the "List of Units" while
attached to such detachments.
Note: A sanctioned detachment is one,

which is located at a different place from the
Headquarters of the unit for reasons of
policy. Detachments located in hills for
reason of health during hot weather are not
"sanctioned detachment".
5. Movement of personnel from unit to unit.
6. Movement of recruits to units.
7. Movement of personnel occasioned by

leave, retirement and transfer to
reserve.
8. Cost of concession voucher viz., Form

'D' Form 'G' etc.
9. Movement of personnel to and from

schools, courses of instructions.
10. Movement of individuals and their

families on medical grounds except
moves to hill during hot weather.
61

Sub Head B (1)(contd.) 11. Moves on warrant of escorts of

prisoners, attendants to patients and
witnesses at Court Martial or Court of
Enquiry.
12. Conveyance of unaccompanied
baggage charges, etc. on transfers
between units, formations and
appointments.
13. Movement of patients to and from
hospitals.
Note: This item does not include staff of
schools nor does it include courses of
instructions which are not authorised and
the cost of which is therefore debited to the
Training grant.
14. Cost of conveyance for the contractor's

staff and stores in connection with the
supply of train meals.
15. Conveyance of reservists kit from unit to

unit.
16. Movement of personnel attached to

Military hospital etc.
17. Movement of personnel attached or

transferred to Headquarters staff
including Commands, Areas, Sub Area
and Brigades.
18. Movement of personnel attached or

transferred to Army school.
19. Expenditure on touring warrant,

haulage, empty haulages and detention
charges of saloons and special vehicles
used for touring by Officers.
62

Sub Head B(1) (contd.) 20. Rail charges on account of use of a

saloon and reserved compartments by
Army Commander, C.G.H.S. and P.S.Os
at Army Headquarters when taking up
and relinquishing their appointments.
21. Cost of diesel consumed by Generators

& Generator cars when used by
Defence forces i.e. Military special for
training relief, trials etc. and for any
other purpose.
63

Sub Head B- (contd.)
2. Movement of stores 251/02 1. Rail charges on the movement of stores
procured for the Engineer Stores
Depots (including the movement of
stores between store depots) and stores
issued by the Engineers Store Depots to
Army Units as free issues and vice
versa. Rail charges in connection with
movement of stores for works,
Divisional stocks of MES formations will
be debited to the relevant works heads
Minor head- 111 Sub Head. F Stores,
as the case may be.
2. Movement of all stores (whether ASC,

AOC) purchased by the DGS & D. or
under his orders from place of purchase
to the ultimate depot from which the
stores are issued for use or
consumption including movement of
stores from mills, grain depots, coal
mines, and salt mines to ASC Depots
under instructions from the Director
General of supplies and Disposals.
3. Movement of empty packing materials

from depots to institutions such as flour
mills, grain depots.
4. Movement of ASC stores and empty

packing material including transfers
between depots ordered by the ASC
and all moves from depots to units.
5. Conveyance of samples from supply

depots to Military Food Laboratory.
6. Movement of fodder from Government

Farms to Supply orRemount Depot.
7. Movement of fodder and farms produce

from depots to units.
64
Sub Head B(2) (contd.) 8. Conveyance of Ordnance and clothing
Stores from Factories to the Store
depots.
9. Movement of Ordnance stores between

store depots.
10. Conveyance of mathematical

instruments from Ordnance Depots and
Mathematical Instruments Office for
repairs.
11. Conveyance of Ordnance stores forms

Ordnance Depots to Factories for repair,
conversion and utilisation.

store depots and consuming units and
vice versa.
13. Conveyance of Ordnance stores from

factories to the consuming units.

units.
15. Conveyance of Ordnance stores from

factories and stores depots to the
inspectorates for utilisation.
16. Conveyance of Ordnance stores issued

from Stores depots on payment.
17. Conveyance of M.T. stores and

Vehicles from Contractors to Vehicles
depots, etc.
18. Conveyance of M.T. stores and vehicles

from Vehicle depots, heavy repair shops
to units and vice versa or from unit to
unit.
19. Conveyance of timber from contractors
to Vehicle depots, heavy repair shops
etc.
65

SubHead B(2) (contd.) 20. Charges incurred on account of empty

running of military cars, ambulance
cars, etc. from and to stabling stations
for attachment to Troops Special trains
etc.
21. Movement of animals from ports or

other places in India to Remount Depot.
22. Movement of animals from Remount

Depots, ports of purchasing agents to
units and that from unit to unit.
23. Movement of animals from/to Remount

Depot and units to and from Summering
Stations.
24. Cost of Conveyance of stores other

than those specially provided for above.
3. Maintenance, depreciation 251/03 1. Expenditure on construction conversion,

etc. of rolling stock. etc. of Military stock.
2. Interest, depreciation and maintenance

charges in respect of rolling stock.
3. Cost of Railway establishment

maintained at Military sidings.
4. Empty haulage other than that compiled

under detailed heads 1 and 2 above.
5. Payments of commission charges to

Railways for warrant and credit note
system.
66

Sub HeadC-Sea and inland Expenditure on Journeys by sea and river

water charges within Indian limits is compiled to this head.
(1) Movement of Personnel 252/01 1. Expenditure on account of free

conveyance (including passage money
in lieu of passages when admissible)
of individuals moving on duty by sea
within Indian limits, their baggage,
authorised charges and conveyance
other than that for which separate
provision exists elsewhere.
2. Table and meal money and messing

charges paid under Rule 117(j) of TR.
3. Expenditure on account of Ferry

Vessels.
(2) Movement of stores 252/02 1. Expenditure on account of credit notes

by boats, river steamers within Indian
limits (including harbor dues, wharfage
charges) charges on account of landing,
conveying and delivery to consignees,
shipping and cranage, if any, admissible
on moving stores other than those
pertaining to Dairy Farms and Factories.
2. Wharfage and landing charges on

imported stores are debitable to head of
account to which the cost of stores is
debited.
3. Sea freight charges payable in India on

imported stores will be compiled to the
same head of account to which the cost
of stores is debited.
67

Sub Head D-Sea Passages 253/00 1. Expenditure on sea passages to and

from overseas stations is charged to this
head.
2. Sea passage concessions will also be
Sub Head E-Air Transportation

Charges.
1. Personnel 254/01
2. Stores 254/02 Expenditure on account of Air Freight
Charges will also be compiled to this head.
3. Charter of Air Craft 254/03
Sub Head F-Hired Transport
1. Civil Hired Transportation

a) Personnel 255/01
b) Stores 255/02
c) School Bus 255/04 Hiring of civil transport for use as School
Bus
2. Porters & Ponies 255/03
Sub Head G-Road warrants and 256/00 1. Supply of well water.
miscellaneous
2. Hire of bullocks, temporary labour and
maintenance of carts, drinking water.
3. Cost of road warrants for movements of

military personnel and stores by road
generally to and from stations not
connected by rail.
4. Road mileage and cost of warrants

issued to pensioners for journey to
attend medical board for re-assessment
of their disabilities.
68

Incidence on account of night duty
respective pay heads of civilian personnel
1. Pay & Allowances of 351/01 1. Pay and allowances of Assistant

Administrative staff Directors of Dairy Farms, Pay and duty
allowance of Deputy Director of Circles.
2. Pay of staff of Mechanical Engineers.
3. Any other allowances paid to the above.
4. Pay and allowances of office

establishment of ADDF of Circles.
5. Pay and allowances of agricultural

chemist.
6. Miscellaneous expenses of
administrative offices.
2. Pay and allowances of 351/02 1. Pay of Manager.

permanent staff 2. Charge allowance of Manager, pay of
Supervisors and Assistant Supervisors.
3. Pay of Apprentices under training.
4. Pay of Overseers.
5. Pay of clerks and other permanent
establishment.
6. Messing allowance and other
miscellaneous allowances, sea kit
money, allowance for purchase of
stockings.
3. Pay and allowances of 351/03 Pay of temporary establishment not

temporary staff. allocated to any other head.
4. Overtime allowances
i) Administrative staff 351/09
ii) Permanent staff 351/10
iii) Temporary staff 351/11
69
MINOR HEAD 106-MILITARY FARMS (contd.)

6. Purchase of Fodder 351/05
7. Production charges 351/06 1. Irrigation and cultivation charges

(including establishment employed
thereon) of the land possessed by the
Dairy Farms for feeding their animals.
2. Cost of temporary shelters for

chowkidars on lands and crops.
3. Water charges paid to the canal

department.
4. Expenditure in connection with

compensation for injuries received by
men working on land or in connection
with cultivation operations only under
the Workmen's Compensation Act.
5. Repairs to field fencing.
6. Cash expenditure on the purchase of

grain, gram, bran, barley, cotton
seed/groundnut oil cakes, salt, etc. and
bedding for Farms animals.
7. Rent of grazing land.
8. Grazing charges.
9. Cash expenditure for the purchase of

grain for draught animals. Hire of cattle
from outside sources.
10. Purchase of Milk, butter and other Dairy

Produce by Military Farms from non-
military farms including private farms,
contractors in order to supplement own
produce.
70

11. Cost of skimmed milk powder for
Military Farms.
12. Cash expenditure on the purchase of

ice, salt, acid, preservatives and other
manufacturing sundries.
13. Cost of overalls of Dairymen etc.
14. Expenditure on manpower engaged for

services outsourced relating to
production.
8. Transportation charges 351/07 1. Caters for both personnel and stores.
2. Travelling expenses by rail or road

(including cost of rail and road warrants,
detention allowance and conveyance
hire.)
3. Sea passage money for journey by sea

within Indian limits, other than charges
relating to leave passage concession
granted to Army, Civil and warrant
officers.
4. Cash payment on account of hire of

transport charges incurred on credit
notes for the conveyance of stores.
5. Wharfage, landing and shipping charges

and harbour dues on stores.

imported stores the cost of which is
finally adjusted in England will be
compiled to this head. In the case of
stores procured from foreign countries
other than through the High
Commissioner of India in UK, the sea
freight charges will be compiled to the
head of account to which the cost of
stores is debited.
71

9. Miscellaneous Expenses 351/30 1. The expenditure on account of (i) Govt.

contribution to the Labour Welfare Fund
constituted under A.I. 210/48 and (ii)
telephone charges are debited to this
head.
2. Official postage.
3. Postage labels.
4. Telegrams.
5. Registration and delivery of telegrams

out of office hours and on holidays
6. Money order commission.
7. Carriage on stationery.
8. Stationery and printing, Advertisements.
9. Purchase and repairs of typewriters.
10. Hot weather charges including electric

charges for office fans etc.
11. Book binding charges.
12. Funeral charges.
13. Office furniture.
14. Other office sundry expenses.
72

9. Miscellaneous expenses 15. Other incidental charges such as
(contd.) insurance premium etc. for the
insurance of imported stores (the cost of
which is finally adjusted in England)
payable in India will be compiled to this
head. In the case of stores procured
from foreign countries other than
through the High Commissioner of India
in UK, the incidental charges will be
compiled to the same head of account
to which the cost of stores is debited.
16. Pay and allowances of civil officers

deputed to assess the value of lands at
Military dairy farms.
17. Payments under Workmen's

Compensation Act.
18. Cost of law suits.
19. Charges for packing except when the

same pertains to any other head.
20. Cost of repair of bicycles for office

peons.
21. Inspection fees for examination of

boilers.
22. Telephone charges.
23. Cash expenditure on purchase of

medical and veterinary stores and cost
of POL and other miscellaneous stores,
including the value of stores obtained'
from civil department, AF or MES.
24. Charges incurred on account of the

inspection fee on coal supplied to
Military Dairy Farms.
73
MAJOR HEAD 2076 - DEFENCE SERVICES-ARMY
MINOR HEAD 106 - MILITARY FARMS (contd.)

9. Miscellaneous expenses 25. Irrecoverable losses of cash.
(contd.)
26. Rent of hired buildings.
27. Repairs to buildings (including

temporary establishment employed on
repairs)
28. Rates and taxes.
29. Repairs to plant, machinery and

furnishings.
30. Perishable and expendable articles not

debitable to capital e.g. country tools,
baling wire etc.
31. Pay of establishment employed on

another charge connected with
conservancy duties.
32. Electricity supplied by private firms.
33. Charges for water supplied by Civil

Department etc.
34. Cost of photographs required for Identity

passes except in the case of permanent
servants.
35. Miscellaneous cash expenditure

incurred in connection with trails and
experiments not covered by any other
grant.
10. Deduct-Receipts from the 351/32 Actual sale proceeds of condemned

sale of condemned buildings, buildings and articles. Actual sale proceeds
materials, cast animals etc. of castings, skins etc.
74
MINOR HEAD 107– EX-SERVICEMEN CONTRIBUTORY HEALTH SCHEME
Nature of the head Code No. Particulars of charges compilable under
Sub Head A – Pay &
Allowances of Employed/
Contracted Staff:
1. Officers 361/01
2. Para Medical Staff 361/02
3. Overtime Allowance 361/03
4. Non-Medical Staff 361/04
Sub Head B–
Transportation:
1. Movement of 362/01
Personnel
2. Movement of Stores 362/02
3. Foreign Travel 362/03
Sub Head C – Stores:
1. Medical Stores 363/01 1. Medical Equipment.
2. Bulk, Local and emergent purchase
of Medicines, Drugs and Consumables.
3. Purchase of Special medicines.
4. Repair and Maintenance of
Medical Equipment Including AMC.
5. Artificial limbs etc.
6. Surgical and other implants,
hearingaids, intra-ocular lenses,
cochlear implants, joint replacement
implants etc.
7. Special consumables and implants for
cardiology, cardio thoracic surgery,renal
dialysis and surgery etc.
2. Other Stores 363/02 1. Clothing Items
2. FOL
3. Non-Medical Stores & equipment
4. Repair & Maintenance including AMC.
5. Expenditure on procurement, which has
value of less than 10 lakhs each with a
life span of less than 7 Years, is to be
3. Furniture & 363/03 1. Expenditure on procurement of furniture
Airconditioners & Air conditioners.
2. Expenditure on repair & maintenance of
furniture & Air conditioners including
AMC.
4. Vehicles & 363/04 1. Expenditure on procurement of vehicles
Generators & Generators.
2. Expenditure on repair & maintenance of
vehicles & generators including AMC
75
MAJOR HEAD 2076-DEFENCE SERVICES - ARMY
MINOR HEAD 107– EX-SERVICEMEN CONTRIBUTORY HEALTH SCHEME (contd.)

Sub Head D – Information
Technology:
(a) Hardware 1. Expenditure on procurement of
I. Local Purchase 364/01 Computer and connected stores.
II. Central Purchase 364/02 2. Expenditure costing less than Rs.10
lakh with less than 7 years expected life
will be compiled to this head.
(b) Software
I. Local Purchase 364/03 1. Caters for expenditure on purchase of
II. Central Purchase 364/04 Software.
2. Expenditure costing less than Rs.10
lakh with less than 7 years expected life
(c) Maintenance
I. Local Purchase 364/05 Caters for expenditure on maintenance of
II. Central Purchase 364/06 Computers etc including AMC.
(d) Computer Stationary

and Consumable
I. Local Purchase 364/07 Caters for expenditure on procurement of
II. Central Purchase 364/08 Computer Stationary and Consumable
items.
(e) Information
Technology Training
I. Local Purchase 364/09 Caters for expenditure on Information
II. Central Purchase 364/10 Technology Training.
Sub Head E– Medical 365/00 1. Payment to empanelled Hospitals,

Treatment related Nursing Homes, Diagnostic Centres and
Expenditure other empanelled facilities.
2. Medical advances.
3. Re-imbursement to Patients for
emergent treatment.
4. Purchase of specific medical equipment
for patients.
5. Medical comforts to ex-servicemen
patients.
6. Traveling expenditure for patients and
attendants.
76
MINOR HEAD 107– EX-SERVICEMEN CONTRIBUTORY HEALTH SCHEME (contd.)

Sub Head F –
Miscellaneous 366/00 1. Stationery and consumables.
2. Local printing of Stationery.
3. Service labels (stamp), official potage,
telegrams/Telex, speed post and
registration charges.
4. Installation and payment of telephone
bills/Fax and internet.
5. Cost of Law Suits/Medico legal cases.
6. Cost of photographs and Identity cards
to polyclinic employees.
7. Annual Contingency Grant.
8. Library books.
9. Hot weather/cold weather appliances
establishment charges.
10. Washing of polyclinics linen, beddings
and patient clothing.
11. Funeral expenses in respect of death
while in polyclinic (limited to linen used,
preservation of body and mortuary
charges)
12. Gardening and area upkeep.
13. Other expenses for establishment not
covered under any head.
14. Insurance of vehicle drivers of
polyclinic.
15. Office equipment and maintenance of
office equipment, including AMCs.
16.Insurance of ambulance vehicles and
payment for vehicle registration and other
local charges.
17.MACT claims.
18.Department conferences and
connected expenditure.
19.Publicity including expenditure on
Website.
20.Installation/De-installation of equipment
excluding transportation.
21. Annual Training Grant.
Sub Head G – Revenue 367/00 1.Minor Works.
Works 2.Special works.
3.Special repairs.
4.Emergence repairs.
5.Hiring of buildings.
6.Property tax.
7.Water and electricity charges.
8.Maintenance of buildings.
77
MINOR HEAD 109-INSPECTION ORGANISATION
.
Sub. Head A-Pay and 380 Incidence on account of Night Duty
allowances of Service personnel Allowance will also be accounted for under
1. Officers 380/01 respective Pay Heads of civilian personnel.
2. Other Ranks 380/02 Expenditure on Defence Security Corps
3. Non-Combatant (Enrolled) 380/03 Personnel will not be compiled to this head
but will be adjusted under Minor Head 101
etc.
Sub Head B-Pay and 381 Encashment of leave entitlement of
Allowances of Civilians personnel who die in harness.
1. Officers 381/01
2. Others 381/02
a) Others 381/04
b) Industrial Establishment 381/05
Sub Head C-Miscellaneous 382/30 1. Expenditure on conservancy incurred under

Expenses arrangements made by the formations
themselves (when conservancy is on station
basis, the expenditure will be compiled to the
relevant head of account viz. Minor head 800
etc.) Cash expenditure on printing and
stationery.
2. Postage Labels.
3. Upkeep of office bicycles.
4. Charges on account of free issue of liveries to
entitled personnel.
5. Hot weather establishment and appliances.
6. Binding charges.
7. Medical fees.
8. Carriage of stationery, forms, stores, records
etc.
9. Cost of law suits.
10. Advertisement charges.
11. Inspection fees in respect of equipment
covered by the Factories Act.
12. Mess maintenance allowance.
13. Demurrage charges.
14. Bonus for working on holidays.
15. Payment under Workmen‘s Compensation
Act.
16. X-Ray examination of Industrial casualties.
17. Cost of testing charges paid to other
Government/Departments.
78
MINOR HEAD 109-INSPECTION ORGANISATION (contd.)

Sub head C- Misc. expenses 18. Traveling allowance within 5 miles.

(contd.) 19. Cost of office Machinery and appliances,
Typewriters, Duplicators, Steel almirahs,
Safes etc.
20. Expenditure incurred in connection with
purchase of seeds, manure, flowerpots etc.
21. Misc. Cash expenditure incurred in
connection with trials and experiments not
covered by any other grant.
22. Cost of books, periodicals and publications.
23. Cost of photographs required for identity
passes.
24. Passport fees in respect of
trainees/deputationists.
25. Government contribution towards Labour
Welfare fund.
Note 1: Items of Misc. nature like- Amenities to
troops, Education Training Grant and Hot
weather services arranged on "Station Basis"
will be compiled under Minor Head 800 of Major
Head 2076., Major Head 2077 or 2078 as the
case may be.
Note 2: Expenditure on payment to P & T and
Railway Departments on account of cost of
telegrams issued and mail carried by Air
Despatch services without pre-payment, extra
premium on PLI policies, expenditure on
maintenance of vehicles, expenditure on
Service officers contributory Education Scheme
Fund, cost of printing and stationery (other than
cash expenditure referred to above) and Misc.
expenditure incurred by the CAO in respect of
Headquarters Formations will be compiled
under the relevant heads of accounts viz. Minor
head 800 etc.
Sub Head D-Transportation 383
Caters for cash, TA/DA relating to journey by air,
charges
road & rail, cost of military warrants, credit
1. Movement of personnel 383/01 notes, leave travel concession and concession
2. Movement of stores 383/02 vouchers, cost of passages paid in India, sea
3. Foreign Travel 383/03 and inland water charges, freight on stores
imported direct
Note: No adjustment will be made under these
heads in r/o hire charges for transport supplied
by Army etc.
4. CHT 383/04 Caters for expenditure on account of Civil Hired
Transport (CHT)
79
MINOR HEAD 109-INSPECTION ORGANISATION (contd.)
Sub Head. E-Purchase of 384 Cost of Stores including Plant & Machinery.
Materials
1. Materials purchased locally 384/01
2. Materials purchased centrally 384/02 1.This head is intended to cater for the
expenditure in respect of indents placed directly
on the central purchasing agencies.
2.Cost of stores (including provisions and
articles of personal equipment issued in kind to
service personnel) received from other
services(including Army)/departments will also
With effect from 1971-72 expdr. on stores
formerly debitable to the head -Charges in
England is also booked to this head.
3. Customs Duty 384/03
4. Deduct-Value of stores issued to 384/04
Army (including Factories, Farms
and MES), Navy & Air Force
Sub Head F-Expenditure on Works:
1. Expenditure on buildings etc. 385/01 Original works costing upto Rs.1,00,000.
not forming Capital assets Note: Expenditure on rent of buildings, water &
electricity charges and repairs to buildings by
the MES will also be charged to this head.
Sub Head G -Departmental
Canteens:
1. Pay & Allowances and other 386/01
Misc. Expenditure
2.Overtime Allowances 386/02
Sub-head H- Information
Technology:
(a) Hardware 1.Expenditure on procurement of Computer and
I. Local purchase 387/01 connected stores.
II. Central purchase 387/02 2.Expenditure costing less than Rs.10 lakhs with
less than 7 years of expected life will be booked
(b)Software to this head.
I. Local purchase 388/01 1.Caters for expenditure on purchase of
II. Central purchase 388/02 Software.
2.Expenditure costing less than Rs.10 lakhs and
with less than 7 years expected life will be
(c) Maintenance compiled to this head.
I. Local purchase 389/01 Caters for expenditure on Maintenance of
II. Central purchase 389/02 Computers etc.
(d) Computer Stationery and
consumables
I. Local purchase 390/01 Caters for expenditure on procurement of
II. Central purchase 390/02 Computer Stationery and Consumable items.
(e) Information Technology
Training
I. Local purchase 391/01 Caters for expenditure on Information
II. Central purchase 391/02 Technology Training.
Sub Head I-Training of 392/00
civilian Personnel
80
Sub Head A- A.S.C. Stores
(a) Provisions.
1. Value of articles for provisions (e.g.,
Local Purchase fresh vegetables, and meat) which are
supplied by contractors direct to
1. Meat/MOH 401 consuming units and which are not
2. Non-Vegetarian items other 407 brought on charge of supply Depots.
than Meat/MOH.
3. Fresh Vegetables and Fruits 408 2. Value of articles of provisions which are
including potatoes and locally purchased by Supply Depots for
onions issue to consuming units, cost of cattle,
4. Other items of local purchase 409 sheep and goats purchased locally by
A.S.C. for stock in butcheries and the
eventual supply of meat to consuming
units.
3. Value of dairy produce (fresh)

purchased by the A.S.C. for direct issue
to units at stations where Military Dairy
Farms do not function.
Central Purchase 4. Value of articles of provisions

purchased through the Central purchase
5. Wheat and Wheat products 410 organisations of the Govt. of India.
6. Rice and Rice products 412
7. Pulses and Dals 413 5. Value of stores returned.
8. Vanaspathi and Edible oils 414
9. Sugar 418 6(a) All other items locally purchased by
10. Tea and Coffee 419 Commands/Depots (other than those covered
11. Milk and Milk products 420 under code head 401,407 or 408) i.e. Bread,
12. Tinned items 423 Butter/Milk fresh/TPM, Cheese Spread, Spices
etc, and all items of Officers/Cadet ration,
13. Other items (Central 424
Hospital comfort, OP Meghdoot rations, Salt etc.
Purchase) will be booked under code head 409.
6(b) All other items of Central purchase not
covered under code head 410, 412, 413, 414,
418, 419, 420 and 423 will be booked under
code head 424. i.e. Raisin Brown, Almond,
Cashew Kernal, Fruit Dried,
Potato/Onion/Veg.dehydrated, Egg Powder,
MRE, Survival ration, Salt etc. In case of failure
of contract ex Central sources, where Local
purchase sanction is accorded by IHQ of
MoD(Army) on case to case basis, booking of
these items will be done against the Central
purchase code head specified in LP sanction.
81
MINOR HEAD 110 - STORES (contd.)

Sub-Head A (contd.)
(b) Grain and salt for animals. 402 1. These comprise:-

Bran, barley, gram, linseed, paddy,
kulthi, salt etc.
2. The particulars given against minor head
(a) will equally apply.
3. Value of fodder purchased by the A.S.C.
for direct issue to units at stations where
military farms do not function.
4. Value of stores returned.
(c) Petroleum Products:
1. Petrol 403 Value of petrol when locally purchased by

2. Diesel 425 supply depots for issue to consuming units.
3. Liquid petroleum gas 426 Value of stores returned.
4. Superior kerosene oil 427 For lighting and use in oil cookers.
5. Other items 428 Includes inferior kerosene oil, fuel.
(d) Coal and firewood 404 1. Coal and firewood comprise:- Firewood,
coke, coal and charcoal.
2. The particulars given against head (a)
will equal apply.
3. Amounts paid to contractor for value of
firewood supplied direct to Bakeries
locally.
5. Charges incurred on account of
inspection fee on coal.
(e) Other A.S.C. Stores: 1. Other A.S.C. stores comprise: - Packing

(i) Hygiene & chemicals 441 materials ordinary and special and other
(ii) Depot contingency items 442 stores supplied by the A.S.C. as given in
the stock book rate list but not included in
any other sub-head.
(f) Lubricants and Grease 406
82

Sub Head A (contd.)
1.Local purchase */01
2.Central purchase */02 1. The cost of stores received from other
Services and Departments etc. will also be
2. Procurement of stores from Central and
State Undertakings (vide particulars against
Sub head C(a) 2
3. Customs Duty */03 Suffix 01, 02 & 04 only will be operated in
respect of Code Heads 401,407.408 and 409.
4. Deduct-Value of stores issued */04 Suffix 02, 03 & 04 will be operated with Code
on payment to Research and Heads 410, 412, 413, 414, 418, 419, 420, 423
Development and Inspection and 424.
Organisations, M.E.S. (excluding
Engineer Store Depots) Navy & Air Suffix 01, 02, 03 and 04 will be operated with
Force. Code Heads 402, 403, 404, 406, 425, 426, 427,
428, 441 & 442
(g) Condiment Expenditure
(i) Local Purchase 429/01
(ii) Central Purchase 429/02
(iii) Deduct of Store on payment 429/04
Sub Head B - Animals 411 The following charges incurred in connection

with the purchase of various classes of animals
should be debited to this head.
(i) Pay charges of temporary establishment

maintained by the Remount Purchasing
Agencies during the purchasing operations.
(ii) Cost of service labels etc.
(iii) Feed and up-keep of the animals; and
(iv) Pay and allowances of temporary

establishment entertained at Remount depots in
replacement of permanent establishment
detailed for duty with the purchasing agencies.
1. Purchase of animals 411/01
2. Deduct- Value of animals issued 411/02
on payment to other Departments
under Defence, like NCC, MES,
Navy, Air Force, DRDO and
Inspection Organisation etc.
83

Sub.Head C - A.O.C. Stores
(a) Ordnance Stores 415
1. Local Purchase
(i) Ordnance Stores by Ord. 415/01 1. Expenditure on account of local purchase
Establishments/formations of stores other than through central
(ii) Stores by Simulator 415/05 purchase organisations by units, officers of
Development Division D.O.S., D.E.M.E. etc. within their financial
(SDD) powers, or with the specific sanction of
Government.
2. Charges on account of Khus Khus

Taties, chicks, sawing of timber carried out
by contractors, etc.
2. Central Purchase 1 .All purchases made through organisation

from Trade in India or through I.S.M.
(i) Armament 415/02 Washington.
(ii) Electronics 415/17 2. Amount refunded to Officers and Others
(iii) Ammunition 415/18 on account of stores issued on payment in
(iv) Engineering 415/19 a particular year but returned by them in a
(v) Missiles 415/20 subsequent year should also be compiled
(vi) General stores 415/21 under this head.
84

Sub-Head C(a) - (contd.) 3. Expenditure on repairs to mathematical

and scientific instruments carried out by N.I.
Ltd. Calcutta, and NPL, New Delhi. etc.

State undertakings (like HAL, BEL, ITI etc.)
through Central Purchase Agencies or by
direct purchase with the concurrence of the
Ministry of Defence(Finance)
Note: Stores purchased from the above

undertakings under direct local purchase
powers delegated to the Administrative
Authorities will be debited to the "Central
Purchase" head.
5. Cost of films procured for entertainment

purposes.
6.Procurement of stores from indigenous

sources of manufacture, which were hither-
to imported on the basis of decisions of
various Technical Committees.
7.Cost of stores received from other

services and departments will also be
debited to this detailed head.
Note: Cash expenditure in respect of

DEME Workshop grant will be debited to
Local purchase/Central purchase head
depending upon the extent of powers
delegated for central purchase of stores.
85

Sub-Head C(a) (contd.)
3. Customs duty 415/03
4. Deduct-value of stores issued 415/04
on payment to Research and
Development and Inspection
Organisations, MES (excluding
Engineer Stores Depots), Navy
& Air Force
5. Purchase of stores/ 415/15 This head will be operated upon for all
Equipments AREN Plan renewal/replacement, maintenance, upkeep etc.
6. Ord. Stores supplied by

DGOF:
(i) Armament 415/22 Expenditure on account of DGOF supplies to
(ii) Ammunition 415/23 Army will be compiled to these heads.
(iii) Electronics 415/24 Expenditure on procurement, which has value of
(iv) General Stores 415/25 less than 10 lakhs each with a life span of less
(v) Optical Equipment 415/26 than7 years, is to be compiled to this head.
7. Army Commander‘s Special 415/31 Expenditure on account of purchase of stores of

Financial Powers Ordnance origin under 'Army Commander‘s
Special Financial Powers' will be compiled to
this head.
(b)Clothing Stores: 416
(1) Local Purchase 416/01 Expenditure on account of local purchase of

stores, (other than through central purchase
organisation) by units and officers of Ordnance
service within their financial powers or with the
specific sanction of Government.
1. All purchases made through Central

(2) Central Purchase 416/02
Purchase Organisation from trade in India or
through India Supply Mission, Washington.
2. Procurement of stores from Central and State
Undertakings (Vide particulars against sub Head
C(a) 2 .
3. Amount refunded to officers and others on
account of stores which were issued on
payment in a particular year, but returned by
them in a subsequent year, should also be
compiled under this head.
86

Sub-Head C(b) (contd.) 4.Cost of stores received from other

services and departments will also be
debited to this detailed head.

Organisations, MES (excluding
Engineer Stores Depots), Navy
& Air Force.
5. Clothing Stores 416/05 Expenditure on account of DGOF supplies

Supplied by DGOF to Army will be compiled to this head.
(c) Mechanical Transport

Vehicles and connected stores
1. Local Purchase
(i) MT Stores by Ordnance 417/01 1. M.T Stores comprise-Tyres and spare
Establishments/Formations parts and other M.T stores.
(ii) MT Stores by EME 417/07 2. Expenditure on repairs of M.T
Establishments/Formations vehicles/Stores by firms.
2. Central purchase
(i) Purchase of Vehicles 417/02 1. Value of all purchase of vehicles/chassis
by a Central authority in India or from
abroad. Expenditure on erection of bodies
on M.T Chassis by Civilian firms.
2. Expenditure on procurement which have
a value of less than Rs.10 lakhs each and
which have life of less than 7 years is to be
3. This head will also be operated for all
renewal/replacement, maintenance/upkeep
etc. irrespective of value/life of the item.
87

(ii) Purchase of MT stores 417/14 1. Value of stores purchased by Central

Authorities in India or from abroad.
2. Procurement of stores from central and
state undertakings (vide particulars
against Sub-head C(a)2.
Note: Cost of stores returned by other
services and departments of central Govt.
etc. will not be compiled to this head.
3. Customs duty 417/03 Note: Customs duty paid to firms in India as

part of vehicles-stores will not be charged to
this detailed head.
4. Deduct-value of vehicles and 417/04 Note: Value of MT vehicles and MT stores

connected stores issued on returned to Army from other services will be
payment to R & D and compiled to this head as a plus item
Inspection organisation, irrespective of the period of return.
Ord.Fys, MES (excluding ESDs),
Navy & Air Force
5. M.T. Vehicles and connected

stores supplied by DGOF: Expenditure on a/c of DGOF supplies to
(i) A Vehicles 417/08 Army will be compiled to these heads.
(ii) B Vehicles 417/09 Expenditure on procurement which has
(iii) Spares for A Vehicles 417/10 value of less than 10 lakhs with a life of less
(iv) Spares for B Vehicles 417/11 than 7 years is to be compiled to this head.
(v) Supplies against 417/12
Direct Debit
88

Sub Head 'D' - Medical Stores

(a) Medical Stores 421 Expenditure on procurement of drugs,
surgical instruments, laboratory stores,
artificial limbs-surgical appliances etc.
required by Army Medical, Dental and
Veterinary Services will be compiled to this
head.
(b) Veterinary Stores 422
1. Local purchase */01
2.Central purchase */02 1. The cost of stores received from other

services and Development, etc. will also
State Undertakings (vide particulars
against sub head C(a) 2 . With effect
from 1971-72 expenditure on stores
formerly debitable to the head "Charges
in England" is also booked to this head.
3. Customs Duty */03
4. Deduct-Value of stores issued */04
Organizations, MES (excluding
Engineer Store Depots) Navy &
Air Force.
5. Maintenance and repair of */05
Medical Equipment
*421 or 422 as the case may be
89
.
Sub-Head E-Engineer Stores 430 1. Procurement of stores and machinery in

(ESDs) respect of ESDs.
2. Repair and overhaul of plant and stores

in stock.
1. Local Purchase 430/01
2. Central Purchase 430/02 1. Procurement of stores from central and

state undertakings (vide particulars against
Sub-Head C (a) (2)
2. With effect from 1971-72 expenditure on
stores formerly debitable to the head
"Charges in England", is also booked to this
head.
3. Customs Duty 430/03
4. Deduct - Value of stores 430/04 1.The value of Engineer stores/Machinery

issued on payment to Army issued to Army units against PE/WE/PET/
units, R & D and Inspection WET will be treated as free issues and no
Organisation, MES, Navy & Air adjustment will be made under this head.
Force. Cost of stores etc. issued to Engineering
parks and Divisional Stocks (MES) will be
adjusted under this head. Cost of stores
returned by other services and other
Departments of Central Govt.
2.Value of stores back loaded to ESDs by

MES formations will also be adjusted as a
plus expenditure under this head.
5. Stores purchased from DGOF 430/05
90

Sub-Head-F- Airframes and 431
Engines
(1) Procurement of new Air frames 431/01 This head will be operated upon for all renewals
and Engines through HAL. /replacements, maintenance/upkeep etc.
(2) Procurement of new Air frames 431/02
and Engines through other
sources.
(3) Customs Duty. 431/03
(4) Deduct-value of stores issued 431/04
on payment to MES, Navy, Air
Force, Ordnance Factories.
Sub Head -G- Aviation Stores
(1) Local Purchase 432/01
(2) Central Purchase 432/02
(3) Customs Duty 432/03
(4) Deduct-value of stores issued to 432/04
A.F, Navy etc.
Sub-head H-Information
Technology
(a) Hardware 1.Expenditure on procurement of Computer and
1.Local purchase 433/01 connected stores.
II.Central purchase 433/02 2.Expenditure costing less than Rs.10 lakhs with
to this head.
(b)Software 1.Caters for expenditure on purchase of

1.Local purchase 434/01 Software.
II.Central purchase 434/02 2.Expenditure costing less than Rs.10 lakhs and
(c) Maintenance
1. Local purchase 435/01 Caters for expenditure on Maintenance of
(d) Computer Stationery and Caters for expenditure on procurement of

consumables. Computer Stationery and Consumable items.
1. Local purchase 436/01
II. Central purchase 436/02
(e) Information Technology Caters for expenditure on Information
Training Technology Training.
I. Local purchase 437/01
II.Central purchase 437/02
Sub Head -I – Research and 438/00
Development Project for Army.
91

Sub Head-J-Disaster Relief Stores

(a) ASC Stores 439/01 Value of articles of provisions and other ASC
stores.
(b) Ordnance Stores 439/02 Procurement of stores and machinery required
for disaster relief and repairs & maintenance
thereto.
(c) Engineering stores 439/03 Procurement of stores and machinery required
for disaster relief and repairs & maintenance
thereto.
(d) Misc. Stores 439/04 Value of Misc.stores and expenditure incurred
in connection with disaster relief and not
covered in 439/01, 439/02 and 439/03.
(e) Deduct- Value of stores issued on 439/05

payment to Research &
Development, Inspection
Organisation, MES, Navy & Air
Force.
Sub Head K-Security related

Equipment
i) Procurement 439/08 Expenditure on procurement of security related

equipment costing less than Rs.10 Lakhs each
with a life span of less than 7 years.
ii) Repair & Maintenance 439/09 Expenditure on repair & maintenance including
expenditure on AMC, of all equipments
purchased from revenue and capital budget.
92
MINOR HEAD 111 - WORKS

Sub-Head- A-Works 1.This will include expenditure on
construction, maintenance etc. of buildings
and other revenue expenditure of the Army
by the Military Engineering Services, other
than those relating to ordnance Factories,
Research & Development Organization,
Military Farms and Inspection Organisation
for which separate Minor Heads have been
provided.
2.The cost of new Major works undertaken

on or after 1-4-48 will be booked to the
Major Head 4076.
(a) Major work.
1. Works executed under 451/01 Caters for the expenditure on operational
operational works procedure works irrespective of the cost including
maintenance of assets not taken over by
MES.
2. Other Revenue Works 451/02 Original works costing more thanRs.20,000
and upto Rs.1 lakh (including POL Projects)
(b) Minor Works 452/00

(c) Losses 454/00
Sub-Head B-Maintenance-
Buildings, Communications etc.
(a) Buildings
1. Permanent buildings 460/01 Ordinary maintenance, periodical services
and replacement and renewals costing upto
Rs.20,000 as well as such of the minor
works as are treated as repair under orders
of the C.W.E. with reference to paras 123
and 222 M.E.S Regulations are chargeable
to these heads.
2.Temporary buildings 460/02
3.Hired/Leased/Requisition of 460/03
Buildings
4. Maintenance of Army Aviation 460/04 Maintenance of Air Fields, Helipads,
Civil Works Assets Technical/Ancillary Facilities and all
associated civil works infrastructures.
93
MINOR HEAD 111 – WORKS (contd.)

Sub-Head B (contd.)
(b) Military roads:
1. Roads in Cantonments 461/01
2. Roads ex-cantonments 461/02
(c) Furniture 462/00
(d) Special repairs: 463 Expenditure on account of major repair

such as renewal of roof etc. is debitable to
this head.
1. Buildings 463/01
2. Roads 463/02
3. Furniture 463/03
4. Special Repair of Army 463/04 Special repair of Air Fields, Helipads,

Aviation Civil Works Assets Technical/Ancillary Facilities and all
associated civil works infrastructures.
(e) Miscellaneous 464/00 Expenditure on maintenance of Rifle

ranges, drains, culverts, defences, sports
and parade grounds, traverses, fences,
hard standings, street-lighting, horticulture
etc.
(f) Wages and Salaries 465/00 Incidence on account of night duty allow-
ance will also be accounted for under this
head.
Sub-Head-C Maintenance and Expenditure incurred by the M.E.S. on the

operations-Installations maintenance and operation of installations
for the supply of electricity and water for the
Army and payment made by M.E.S. to
Municipalities, etc., for the bulk supply of
water and electricity at stations where there
are no separate M.E.S. installations and
expenditure on the manufacture of ice, and
the maintenance of refrigeration and air-
conditioning plants at certain stations are
compiled to the following heads.
94

Sub-Head C (contd.)
(a) Water Supply:
1.Payment of Tariff Bills 474/01

2.Expenditure on Maintenance 474/03
and repair
(b) Electricity:
1.Payment of Tariff Bills 475/01

2.Expenditure on Maintenance 475/03
and repair
(c) Refrigeration and Air 479/00 Repairs and maintenance of refrigeration.

Conditioning
(d)Special repairs
1. M.E.S. Installation 480/01
2. A.S.C. Bulk Petroleum 480/02
Installations
(e) Miscellaneous 481/00 Expenditure on running and maintenance of
disinfectors, boilers, stand-by-sets,
telephone bills debitable to installations,
expenditure on battery charging etc.
(f) Workshops
(1) Expenditure 482/01 This head caters for all the recurring
expenditure incidental to the working of
Timber Factories. Expenditure of a capital
nature in Timber Factories and on the pay &
allowances of M.E.S. Officers and
personnel not wholly employed on
workshop staff, is, however, chargeable to
Major Head 4076 Capital Outlay 01 Army,
Minor Head 202- Construction Works,&
Major Head 2076,Minor Head 104, Sub
Head K-(a) respectively.
95

Sub-Head C (f) (contd.)
(2) Deduct-Recoveries 482/02 Amounts realised from the demanding

officers, whether in cash or by book
transfer, and receipts from the sale of waste
products etc., will be compiled against this
head as credits.
(g) Wages and Salaries 483/00 Incidence on account of Night Duty

Allowance will also be booked under this
head.
Sub-Head D-General Charges:
(a) Rent for

Hired/Leased/Requisi-
tioned buildings including
annual recurring compensation:
1. MES 485/00
2. DL&C 485/01
(b) Rent for hired /leased/requisi-

tioned land, including annual
recurring compensation:
1. MES 486/00
2. DL&C 486/01
(c) Rate and taxes:

1. Cantonment Board 487/01
2. Other Local Bodies 487/02
(d) Payments for Railway 488/00

sidings and platform
(e) Terminal Compensation:

1. MES 489/00
2. DL&C 489/01
96

SubHead D (contd.)
(f) Miscellaneous
1.MES 490/00 Payment to Chowkidars, compensation to

workmen, legal charges, rent of furniture in
buildings etc.
2.DL&C 490/01 Expenditure on stamp duty and the
registration charges of lease agreements.
(g) Ground rent for Hall of State 491/01

at Pragati Maidan.
(h) Wages and Salaries 492/00 Incidence on account of night duty
allowance will also be booked to this head.
Sub-Head E- Tools, Plants and
Machinery
(a) Tools and Plant 495
1. New Supplies (other than 495/01 This head will also include expenditure on
Vehicles) Computers, necessary accessories and
2. New Supplies-Vehicles. 495/02 Software specifically required for faster and
3. Repairs and Renewals of 495/03 accurate preparation of structural designs/
Tools and Plants. drawings or works projects in E-in-C‘s
4. Repairs to Vehicles. 495/04 Branch.
5. Payments to other Depart- 495/05
ments.
6. Deduct-Credits from other 495/06 Credits on account of T&P for works
Departments executed by MES for Navy and Air Force
are adjusted centrally by CDA (A) Meerut
against this head at the rate of 1/1-2% on
cost of work done by corresponding debit to
the departmental charges heads of account
pertaining to Navy & Air Force Services.
(b) Procurement of equipment 497/00

and stores and payment of
labour charges for research and
experimental work in E.R. Wing
C.M.E
97

Sub-Head E (contd.)
(c) Wages and Salaries 498/00 Incidence on account of night duty
this head.
Sub-Head F-Stores (including 500 1.The cost of stores specifically purchased
Transportation charges) for a work as well as the freight charges
thereon are generally charged direct to the
work. The cost of all other stores procured
for Divisional Stocks and by Engineer Parks
for issue to works, maintenance etc. as well
as the freight charges thereon is charged in
the first instance to the detailed head
"Procurement of Stores". As the stores are
issued to works, repairs etc. their value
is adjusted under Deduct head by per
contra debit to the "Works Maintenance"
etc. head.
2.Value of surplus stores back loaded to
E.S Ds. from Divisional Stock/Parks is also
adjustable under the deduct head.
1. Procurement of Stores for 500/01 Cost of credit notes for the transportation of
Parks and Divisional Stocks stores for stock are compiled to this head
(cost of credit notes for stores for works are
debited by the Principle Controller of
Accounts (Fys) to the Controller of Defence
Accounts concerned through
DefenceExchange Account )
2.Deduct-Cost of stores trans- 500/02

ferred to works, maintenance
etc.
3.Maintenance and Operation of 500/03
Parks and Divisional Stocks
4.Wages and Salaries 501/00 Incidence on account of night duty allow-

ance will also be accounted for under this
head .
Sub Head-G-M.E.S. Advances 510/00
98
MINOR HEAD 112 - RASHTRIYA RIFLES

Incidence on account of night duty allowance
Sub Head 'A'-Pay and allowances- will also be accounted for under respective pay
Service Personnel: heads of civilian personnel.
1. Officers 531/01 Pay of rank/appointment, Parachute pay,
2. OtherRanks 531/02 Parachute Reserve Pay, Specialist Pay,
3. Leave Travel Concession Qualification pay, Air observation Pilots pay,
(a) Officers 531/03 Dearness allowance, Compensatory and Local
(b) Other Ranks 531/04 allowance, Kit maintenance allowance/Uniform
allowance, Camp Kit allowance, Initial outfit
allowance for all officers (excluding those
coming out of Military College), Renewal outfit
allowance, Entertainment allowance, Special
Disturbance allowance, Compensation in lieu of
inferior accommodation and other services,
Ration allowance, Stitching allowance(except
officers under code head 531/01) and other
Miscellaneous allowances given in lieu of
(4) Medical Treatment services.
a. Officers and Others 531/05 Cater for amount paid as reimbursement of

Medical Expenses incurred on treatment in
Civil/Private Hospitals by Army personnel
Sub Head 'B'- Pay and
allowances of specially appointed
Personnel:
Re-employed service personnel who are
1.Officers 532/01
specially appointed in RR on the same rank.
2.Other Ranks 532/02
Sub Head 'C'-Pay and allowances
of civilians:
1. Officers 533/01
2. Others 533/02
4. Overtime allowance
(a) Others 533/04
6. Leave Travel Concession Reimbursement to Govt. Servants.
(a) Officers 533/07
(b) Other Ranks 533/08
Sub Head 'D' – Miscellaneous

Expenses:
i) Misc. Expenses/Grants.
1. ATG 534/01
2. ACG 534/02
3. ETG 534/03
4. TT & IEG 534/04
5. Amenity 534/05
99
MINOR HEAD 112 - RASHTRIYA RIFLES

6. Library 534/06
ii) Telecommunications 534/07
iii) Medical Services 534/08
iv) EME Support 534/09
v) Postal Services 534/10
Sub Head 'E' –Transportation:

1. Movement of personnel 535/01 I) Expenditure on a/c of Movement by Rail on warrants
ii) Movement of RR personnel by Air including
chartered flights.
iii) Movement of Personnel by Civil Hired Transport.
i) Rail charges on Movement of stores.

2. Movement of stores 535/02 ii) Movement of stores through Porters & Ponies.
iii) Movement of stores by Civil Hired Transport.
100
MINOR HEAD 112 - RASHTRIYA RIFLES (contd.)
Sub Head 'F' – Stores

1. ASC Stores
(a) Provisions:
(iii) Deduct- value of Stores issued 536/03
to other Departments
(b) Petroleum Products: This includes Petrol, Diesel, LPG, Kerosene Oil,
(i) Local Purchase 536/04 Lubes and Greases etc.
(c) Coal and Firewood:
(ii)Central Purchase 536/08
(d) Other ASC Stores:

(ii)Central Purchase 536/11
2. Ordnance Stores: This includes Armament, Electronic,
(i) Local Purchase 536/13 Ammunition, Engineering & Missiles etc.
3. Clothing Stores:
4. MT Vehicle and spares:
Sub Head 'G' – Expenditure on 537/00 Expenditure on Revenue Works and
Works Maintenance Services
101
MINOR HEAD 112 - RASHTRIYA RIFLES (contd.)

Subhead H-Information Technology

(a)Hardware
I. Local purchase 538/01 1.Expenditure on procurement of Computer and
connected stores.
to this head.
(b) Software
Software.
II. Central purchase 538/04 2.Expenditure costing less than Rs.10 lakhs and
(c) Maintenance


consumables.
II. Central purchase 538/08 Computer Stationery and Consumable items.

Training
II.Central purchase 538/10 Technology Training.
102
MINOR HEAD 113 - NATIONAL CADET CORPS

Incidence on account of night duty
Sub Head 'A'- Pay and allowance will also be accounted for under
allowances of Service personnel: respective Pay heads of Civilian personnel
1.Officers 540/01 Pay and allowances and LTC claims of

2.Other Ranks 540/02 regular Service Officers and Other Ranks,
NCC whole time officers, Under Officer
Instructors (UOIs), Sergeant Major
Instructors (SMIs), Permanent Instructional
(PI) staff are compilable under this head.
Sub Head 'B' Pay and
Allowances of Civilians:
1.Officers 541/01 Pay and allowances and LTC claims in

2.Others 541/02 respect of all Central Govt. Civilian
3.Overtime allowance 541/03 Employees posted in Dte. Gen. NCC, NCC
Dtes./Trg. Estts./Units are compilable under
this head.
Sub Head 'C' Transportation: Caters for cash TA/DA relating to journeys
1. Movement of personnel 542/01 by Air, Road and Rail in India and abroad,
2. Movement of stores 542/02 Cost of Military warrants, credit notes,
3. Foreign travel 542/03 concession of passages paid in India. Sea
and Inland water charges, freight on
stores imported direct are compilable to
the respective store head.
Note: No adjustments will be made under

these heads in respect of hire charges for
transport supplied by Army etc.
Sub Head 'D' Stores
1.Clothing:
(iii) DGOF Supplies 543/03 Expenditure on account of DGOF supplies
of clothing/accoutrement items on book
debit.
103
MINOR HEAD 113 - NATIONAL CADET CORPS (contd.)

Sub Head 'D' (contd.)
2. Equipments:
of Equipment/ Arms/Ammunition/Stores
other than expendable stores on book debit.
3. Vehicles:
(i) Local Purchase 545/01 MT All repairs and maintenance of MT

vehicles including procurement of tyres,
tubes, batteries and canopies
(ii) Central Purchase 545/02 Provisioning of FOL on PBD from ASC and
EME repair on PBD
4. Other stores:

of other expendable stores on book debit.

to Army (including Factories,
Farms and MES) Navy and Air
force.
Sub Head 'E'-Revenue Works
1. Expenditure on buildings etc., 549/01 Original works costing upto Rs.2,00,000/-
not forming capital assets Note: Expenditure on rent on land,
buildings, water and electricity charges and
repairs to bldgs. by MES will also be
charged to this Head.
104

Sub Head 'F'-Expenditure on
Training
1. Camp Expenditure 550/01 1. Daily allowance of Officers/Cadets for
Messing.
2. Rank pay of Officers while attending
camps.
3. Expenditure on transportation to and
from camps for Officers and Cadets.
4. Incidental allowance for cadets while
attending camps.
5. Book adjustments in respect of stores,
material and services provided by the
Army, Navy and Air Force.
6. Misc. expenditure.
Note: This head will cover all expenditure

where Central and State Govts. share
expenses at 50-50 ratios.
2. Expenditure on Trekking, ex- 550/02 1.Expenditure on training (including pre-

peditions, and other training commission) courses of NCC officers.
activities
2.Trekking.
3.Adventure activities.
4.Youth exchange programme.
5.Participation in national competition.
6.Ceremonial functions.
7. Book adjustment in respect of stores,

materials and services provided by the
Army, Navy and Air Force.
8. Misc. Expenditure.
Note: This head will cover all activities
other than code head 550/01 above, where
Central Govt. bears 100% expenditure.
105

SubHead 'F' (contd.)
3. Miscellaneous expenses 550/03 1. Expenditure on conservancy incurred

under arrangements made by the
formations themselves (when
conservancy is provided on 'Station
basis' the expenditure will be compiled
to the relevant head of account viz.
Minor head 800 etc.)
2. Purchase of stationery.
3. Postage labels.
4. Purchase and up-keep of office

bicycles.
5. Charges on account of free issue of

liveries to entitled personnel.
6. Cold and hot weather establishment and

appliances.
7. Printing and binding charges.
8. Medical Examination fees.
9. Carriage of stationary, forms, stores,

records etc.
10. Cost of law suits and fees.
106

Sub.Head-'F' (contd.) 11. Publicity and Advertisement charges

including those done through
Directorate of Advertisement and Visual
Publicity.
12. Grants to Officers' messes and mess

maintenance allowances.
14. Bonus for working on holidays.
15. Payments under workmen's

Compensation Act.
16. Recreational facilities to the staff and

grants to recreation club.
17. Cost of testing charges paid to other

Govts/Deptts.
18. Conveyance charges for local journeys.
19. Cost of office machinery and

appliances, typewriters, duplicators,
steel almirahs and safes etc.
20. Expenditure incurred in connection with

trials and experiments not covered by
any other grant.
21. Misc. cash expenditure incurred in

connection with purchase of seeds,
manure, flowerpots etc.
22. Cost of books, periodicals and

publications.
23. Cost of photographs required for identity

passes.
107

Sub.Head 'F' (contd.) 24. Passport fees in respect of

trainees/deputationists.
25. Honorarium to the staff.
26. Prizes and awards to staff.
27. Entertainment to VIPs and Guests.
28. Telephones
29. Payment of wages to casual labour.
30. Any other contingent expenditure not

specifically covered above.
Note 1:-Items of Misc. nature like- Amenities to

troops, Education Training Grant and Hot
weather services arranged on "Station Basis"
will be compiled under Minor Head 800 of Major
Head 2076., Major Head 2077 and Major head
2078 respectively
Note 2:- Expenditure on payment to P & T and

Railway Deptts.on account of cost of telegrams
issued and mail carried by mail despatch
services without pre-payment, extra premia on
PLI policies, expenditure on Service officers
contributory Education Scheme Fund, cost of
printing and stationery (other than cash
expenditure referred to above) and Misc.
expenditure incurred by the CAO in respect of
Headquarters formations will be compiled
under the relevant heads of accounts viz. Minor
head 800 etc.
Sub Head 'G'- Departmental

Canteens
1.Pay and Allowances and other 551/01
Miscellaneous Expenditure
2.Overtime Allowance 551/02
108

Sub-head H-Information
Technology
(a) Hardware
I. Local purchase 552/01 1.Expenditure on procurement of Computer and
connected stores.
less than 7 years of expected life will be
(b) Software
Software.
II. Central purchase 553/02 2.Expenditure costing less than Rs.10 lakhs and
(c) Maintenance

Computers etc.
consumables.
Computer Stationery and Consumables items.
Training
Technology Training.
109
MINOR HEAD 800 - OTHER EXPENDITURE

Sub-Head A- Conservancy and

Hot weather Establishment
charges.
(a) 1. Conservancy charges 560/00 1.Payments to Cantonment authorities for
conservancy services rendered by them for
2. Pay and Allowances of 560/01 military personnel in Cantonments and Non-
staff employed Cantonment stations.
2.Cost of liveries issued to conservancy
sweepers paid out of the conservancy
grant.
(b) 1. Hot weather Estt. charges 561/00 1. Payment for hired labour/animals/
vehicles/tankers utilized for providing
assistance in meeting the requirements of
hot weather estts.
2. Modern Hot Weather Appliances like
Desert Coolers, Pedestal Fan and Water
Coolers etc.
2. Pay and Allowances of staff 561/01
employed
(c) 1. Administration of Non- 562/00 All charges in connection with the

Cantonment stations administration of Non-Cantonment Stations
(with the exception of conservancy charges)
i.e. S.S.Os. Stationery allowance, pay of
clerks and pay of establishment required for
tree tending etc.
2. Pay and allowances of staff 562/01
employed
110
MINOR HEAD 800 – OTHER EXPENDITURE (contd.)

Sub Head 'B' -Miscellaneous

(a) Unit allowances and other 565 1.The expenditure on account of
Miscellaneous expenses Government contribution to the Labour
Welfare Fund constituted under A.I. 143/56
will be debited to the detailed/sub detailed
heads concerned of Minor Head 800 B(a)
2.Expenditure on procurement of printing
equipment by units/formations will be
debited to the detailed head concerned of
Minor head 800 B(a)
1. Fighting Services 565/01 1.Allowance for repair of arms.
2.Allowance for purchase of petty stores.
Fencing articles.
3.Allowances to supplement lead and
cartridge case funds.
4.Allowance to meet cost of blank
cartridges for defence rehearsals and lists
of examination, service, etc.
5.Horse and mule line contingent
allowance.
111
MINOR HEAD 800 - OTHER EXPENDITURE (contd.)

Sub Head 'B' (a) (1) (contd.) 6.Allowance for cooking and crockery.
7.Mess allowance.
8.Maintenance of Bands.
9.Replacement of typewriters
10.Allowance for repair of foils and gloves.
11.Allowance for purchasing extra bamboos

for single stick practice in fencing.
12. Allowance for care of fire engines.
13.Allowance for the maintenance of

bicycles.
14.Official postage.
15. Postage labels.
16.Telegrams.
17.Book binding.
18.Funeral expenses.
19.Municipal taxes.
20.Fees for examination of accused Indian

ranks by specialists in mental diseases
where a plea of insanity is offered.
112

SubHead 'B' (a) 1 (contd.) 21.Commission on money orders.
22.Charges incurred regimentally on

account of prisons.
23.Maintenance of soldiers' garden

(including cost of seeds and supply of water
from a source other than M.E.S. irrigation
water supply system)
24.Rewards for arresting deserters.
25.Maintenance allowance to insane in

lunatic asylums.
26.Refunds to regiments of customs duty

on arms or component parts thereof for use
of troops.
27.Cash allowance for carrier pigeons.
28.Cost of making up of and repairs to

gymnasia stores and coir, loose fibers (fixed
and movable apparatus for gymnasia if
purchased regimentally)
29.Repairing kit bags, etc.
30.Charges on account of making,

completing and fitting clothing.
31.Petty supplies.
32.Canvas clothes for limber gunners.
33.Charges on account of empty balls and

blank cartridge cases and old lead returned
by units to ordnance Depots.
113

SubHead 'B' (a) 1-(contd.) 34.Charges on account of hire of private

vessels for Artillery practice seawards.
35.Repairs to typewriters and duplicators.
36.Compensation of mess equipment lost

owing to enemy action.
37. Liveries to peons and other Class-IV

employees.
38.Expenditure to meet the cost of local

purchase of essential articles not included
in the W.E.T.
39.Photo charges.
40.petty stores allowance.
41.Reward for information leading to the

conviction of incendiaries or for the
recovery of stray cattle.
42.Reward for pointing out position of

unexploded shell.
43.Tentage and monetary grant for the

initial equipment of field service messes for
Officers and JCOs.
44.Washing of E.I. Clothing.
45.Cost of photographs required for the

identity passes (except in the case of
private servants.)
114

SubHead B (a) (contd.)
2. Specialised training and 565/02 1.Caters for the miscellaneous expenses of
Educational Establishments Specialised Training and Educational
Establishments coming under the aegis of
Army.
2. Other Misc. charges such as Fee and
allowances for examiners, language reward
Officers and men. Fee and allowances for
examiners in languages.
3. Grant of scholarship to the children of
Armed Forces.
Note: Expenditure in respect of Remount,
Veterinary and Farms Centre will continue
to be compiled to Minor Head 800 B (a) 4.
Official postage, postage labels, telegrams.
Local purchase of Petty store.
4.Carriage of stationery, forms, stores and
office records.
5.Mess allowance.
6.Grant of training and general expenses
including expenses connected with outside
lectures.
7.Charges on account of empty ball and
blank cartridge cases returned to Ordnance
Depot.
8.Petty expenses or supplies, office
allowance, book binding charges, other
miscellaneous contingencies, horse line
contingent allowance and funeral
allowance.
9.Hire charges on bicycles for cadets
undergoing training at the school of Artillery.
10.Annual allowance for mending jackets,
etc. (Physical Training School.)
115

SubHead 'B' (a)2 - (contd.) 11.Range appliances, and bayonet training

apparatus.
12.Allowances for meeting pay of fatigue
establishment.
13.Care of fire engine.
14.Cost of medical requisites and sundries.
15.Other miscellaneous contingencies.
Purchase of technical equipment. (other
than those referred to against: Code No.
569/00)
16.Messing charges for cadets.
17.Casual Labour.
18.Garden appliances.
19.Provision for upkeep of bicycles.
20. Allowance for replacement of mess
equipment.
21.Allowance for provision of mess and
mess servants.
22.Washing of clothing etc.
23.Fuel allowance for heating water.
24.Light charges.
25.Messing for students including mess

servants.
26.Cost of tools for workshops.
27.Cost of laboratory equipment.
28.Irrigation and water charges.

29.Cost of fuel for hospital.
116

Sub Head 'B' (a) 2 (contd.) 30. Cost of inter-school sporting meet.
31. Upkeep and preparation of playing

grounds. Cost of provisions for students.
32.Cost of providing meals for official

visitors and visiting teams.
33.Lighting allowance.
34.Allowance for provision and upkeep of

cooking pots.
35. Grant of reconnaissance and map

reading.
36.Washing of E.I. clothing.

private servants)
38.Entertainment grant sanctioned for the

Commandant of the Defence Services Staff
College (vide Ministry of Defence letter No.
74385/PS.3(a)/341-B/D (Pay/Services),
dated 22-1-58. Stipends to selected
candidates for the MBBS course in the
AFMC Poone.
39.Commission on money orders.
117

SubHead 'B' (a)2 - (contd.)

3. Army Service Corps 565/04 1. Postage.
Units and Formations:
(a) Supply Units (including 2. Telegrams.
Centres and Records
(Supply)) 3. Liveries or clothing for servants.
4. Commission on money orders.
5. Petty stationery.
7. Carriage of stationery and forms.
9. Advertising charges.
10. Funeral allowance.
118

Sub Head 'B' (a) 3(a)-(contd.) 11. Petty expenses.
12. Mess allowances.
13. Taxes.
14. Contract allowances.
15. Payments under Workmen's

Compensation Act.
16. Allowance for annual course of

musketry.
17. Washing of E.I. clothing.
18. Cost of photographs required for the

private servants)
(b) Animal Transport units 565/05 1. Postage.

(including Records (AT))
2. Telegrams.
3. Transport contingencies.
6. Petty expenses.
7. Rewards paid for capturing strayed

transport animals and for apprehending
deserters.
119

Sub Head 'B' (a) 3(b)-(contd.) 8. Repairing and washing charges of

reservists' kit of A.T. Units.
9. Charges for labour employed for repairs

to carts and linegear and shoeing of
bullocks in units which have no artificers.
10. Allowance for making new equipment.
11. Mess allowance.
12. Washing of E.I. clothing.

private servants)
(c) Mechanical Transport Units 565/06 1. Postage.

(including Records (MT))
2. Telegrams.
3. Funeral allowances.
5. Petty expenses.
6. Allowance for purchase of minor utensils.
7.Carriage on account of stationery forms,
120

Sub Head 'B' (a) 3(c) - (contd.) 9. Expenditure in respect of working clothes
for students.
10. Cost of material, etc. for special courses

of training A.M.C. Cooks.
11. Liveries or clothing for servants.
12. Advertising charges.
13. Grant for petty stores.
14.Allownce for range and musketry

appliances
15. Mess allowance.
16. Repairing and washing charges of

reservists kit.
17. Cost of passes for M.T. Vehicles

crossing the Howrah Bridge.
18. Washing of E.I. Clothing.

private servants.)
4.Remount and Veterinary 565/07 1. Postage.

Establishments
2. Telegrams.
3. Commission on Money Orders.
121

Sub Head 'B' (a) 4-(contd.) 4.Petty stationery.
5.Carriage of stationery, forms, etc.
6.Book binding charges.
7.Liveries of clothing for office.
8.Purchase and repair of typewriters.
9.Funeral allowances.
10.Charges for water supply by the Civil

Department, etc.
11.Advertising charges.
12.Petty expenses.
13.Cost of gear, stable requisites (e.g.

buckets, weights, brakes etc.) and of
weighing and other machines, etc.
14.Electricity supplied by the Private Firms.
15.Payments under Workmen's

Compensation Act.
16.Watering charges paid to establishments

accompanying animals on transfer from one
Remount Depot to another or to a unit.
17.Charges for washing pharmacy towels

and operating gowns in Veterinary
hospitals.
122

Sub Head 'B' (a) 4 (contd.) 18.Charges for repair and refilling locally of
articles of field Veterinary equipment
belonging to units and formations, field
Veterinary hospitals.
19.Cost of bhisties and wellropes during

peace manoeuvres.
20.Cost of repairing locally horse

ambulances maintained by Veterinary
hospitals i.e., when the work not done by
the A.O.C.
21.Fees paid to the Chemical Examiner

Agra for examination of specimen of
poisons from animals of the Army.
22.Cost of treatment of animals by Civil

Veterinary Surgeons and removal of dead
animals.
24.Cost of photographs required for identity

passes (except in the case of private
servants)
25.Cost of seeds for Farming operations.
26.Cost of chemical fertilizers and

insecticide.
27.Expenditure incurred on participation in

Horse show and Fairs.
28.Purchase of Technical stores for

stallions not available through the supplying
sources of the Army.
123

Sub Head 'B' (a) 4-(contd.) 29.Repairing of wells and cost of charges
and spare parts of pumping machines.
30.Boot knee for stable sweepers.
31.Mess maintenance allowance.
32.Cost of mineral supplements for animals.
33.Malkhana allowance (Honorarium for

land)
34.Purchase of Animal Driven Vehicles and

parts thereof.
35.Purchase of W/Shop/Farm Machinery,

Farm Implements, Tractors and material for
their repairs.
36.Purchase of Sera and Vaccines

including Mallein and other veterinary
medicines not available with AFMSD.
37.Technical Publication/periodicals/
Journals excluding veterinary.
38.Reference books.
39.Irrigation charges.
40.Tabular structures for grazing pad locks,

Mari Sal, Bamboo, Bricks and beams etc.
41.Pipe.
42.Harness and Saddlery.
124

5. Ordnance Establishments 565/08 1.Postage.

(including Stationery Depot)
2.Telegrams.
3.Cost of registration of instructions for

delivery of telegrams out of office hours and
holidays.
4.Money order commission.
5.Petty stationery.
6.Carriage of stationery, forms etc.
7.Purchase of books and periodicals.
8.Purchase and repair of typewriters.
9.Advertisements.
10.Examination of boilers.
11.Petty expenses.
13.Washing and repair of clothing stores

carried out by contract.
14.Allowances for upkeep of bicycles.
15.Repairs to mule harness of hospital

tongas carried out by contract.
16.Bonus to deserving men unavoidably

kept at work on recognized holidays.
125

Sub Head 'B' (a) 5 (contd.) 17. Rewards for prevention of theft in
ordnance. Depots.
18.Liveries to Class IV employees.
19.Insurance charges for despatch of

valuable stores.
20.Funeral allowance.
21.Customs duty charges on inward foreign

parcels containing articles of contingent
nature.
22.Payments under Workmen's

Compensation Act.
23.Cost of testing charges of stores, carried

out by other departments except
Government Test House, Alipore.
24.Cost of milk purchased locally for supply

to individuals engaged on work connected
with explosives of a poisonous nature.
25.Charges on account of making,

completing and fitting clothing.
26.Cost of local purchase of milk by the

A.O.C. authorities for supply to individuals
engaged in lead painting or required to
handle lead paints and employed on work
involving a risk of lead poisoning.
27.Repairing and washing of reservists' kit.
28.Registration and licensing fees under

Factory Act.
126

Sub Head 'B' (a) 5 (contd.) 29. Washing of E.I. Clothing.

private servants)
6.Electrical and Mechanical 565/09 1. Various kinds of expenses of

Engineer Units and Formations miscellaneous nature. Funeral allowance,
postage, telegrams, casual labour, mess
allowance etc.
2. Stipends to trainees under the civilian

Tradesmen Training Scheme in Army Base
Workshops.

private servants)
7.Hospital and other Medical 565/10 1. Official postage.

Establishments
2. Postage labels.
3.Telegrams
5. Local purchase of articles of hospitals

supply.
6. Quarterly grant to Army Dental Corps

Officers for purchase of expendable stores.
127

Sub Head 'B' (a) 7 (contd.) 7. Carriage hire on cashing cheques.
9. Upkeep of hospital gardens (including the

cost of water supplied from source other
than MES irrigation water supply system)
10. Charges on account of upkeep of

bicycles.
11. Repairs to and purchase or replacement

of office typewriters.
12.Expenditure on account of the purchase

of reference books, journals, charts, models
etc. required for unit libraries and training
purposes.
13. Rewards for apprehension of deserters.
14. Allowances for marking equipment.
15. Office and school allowance.
16. Funeral expenses.
17. Grant to soldiers' wives and widows

being trained as midwives.
18. Carriage of stationery, forms etc.
19. Other petty expenses.
20. Tailoring charges for hospital clothing.
21. Dhobi ghat fees.
128

Sub Head 'B' (a) 7(contd.) 22.Charges on account of dental treatment

of Other Ranks by civilian dentists.
23.Charges on account of the purchase and

maintenance of dandies.
24.Payments on account of empty metal

cases lead and fired bullets returned to
Ordnance Depots.
25.Charges on account of examination of

pathological specimen in Government civil
laboratories and hospitals.
26.Purchase of clothing and linen for infants

and clothing for female patients, Ayahs and
sweepers as authorized in the P.E.T. of
military hospitals.
27.X-Ray treatment-repayment of non-

entitled personnel.
28.Grant for upkeep of laboratories.
29.Fees to advocates on cases instituted

against the State.
30.Anti-plague and anti-rabies measures.
31.Messing allowance admissible to

members of the A.N.S.
32.Officers Mess Maintenance Allowance.
33.Wages of servants in Sisters' Mess.
129
Sub Head B(a) 7 (contd.) 34.Subsistence money paid to pensioners

called for resurvey medical boards at
Military hospitals.
35.Any other expenditure of miscellaneous
and contingent nature pertaining to hos-
pitals and other medical establishments not
specifically provided for under any other
minor head will also be compiled to this
head.
private servants)
38.Condiment allowance admissible to
patients of hospitals under A.I. 279/58 as
amended.
8. Army Headquarters,
Command Headquarters
and other Staff Formations
(a) Army Headquarters 565/16* 1.Grant to Public Relations Directorate and

telephone charges in respect of Army
Headquarters at Delhi will also be debited
to this head. This also includes Contingent
Grant for the C.A.O ministry of Defence,
ADG: Adm & Coord AHQ, Dir of Public
Relations Defence, COAS Entertainment
grant, VCOAS Grant, Tele Grant for Army
HQrs, Armed Forces Film and Photo
Division, Secret Service Fund and Flight
Safety Grant.
*NOTE: At the end of the financial year, 10 percent of the total amount compiled under
the C.A.O's contingent grant and telephone charges will be transferred to Sub Head 'B'
(a)9-Military Engineer Services as representing the portion relating to the E-in-C's
Branch. This adjustment will be carried out by the PCDA, N. Delhi in the accounts for
March Supplementary.
130

Sub Head 'B' (a) 8(a)-(contd.) 2.Official postage.

private servants)
4.Telegrams.
5.Petty stationery.
6.Carriage of stationery, forms etc.
7.Purchase and repairs of Typewriters and

Hollerith machine, Office furniture
(purchase and repair)
8.Maintenance of wireless set at Army

Headquarters.
9.Petty charges - fuel.
10.Liveries for Group D employees.
11.Miscellaneous charges.
12.Cold and Hot weather amenities.
13.Purchase of Books and Maps etc.
14.Purchase of items of general stores.
15.Purchase and repairs of clocks and

cycles.
16.Sanitary and fire precautionary

arrangements in Army Headquarters
buildings.
131

Sub Head B (a) 8 (a)(contd.) 17.Expenditure of non-recurring nature

debitable to the small measures grant (as
contemplated in Government of India,
Ministry of Defence letter No.6494-M/Coord
(A) dated 23.8.48)
18.Honararia payable to stenographers who

are employed to take verbatim reports of
the meetings, conferences etc. arranged by
the Army Headquarters including inter
services organisations as contemplated in
Ministry of Defence OM.No.53399/CAO/A
(P&C)/4364/D (Est.I) dated 19.3.55.
19.Cost of Photographs required for the

private servants)
20.Commission on Money orders.
(b) Command Headquarters 565/17 1. Office rent.
2. Taxes.
3. Postage and Telegrams.
5. Carriage of stationery forms etc.
7. Petty charges.
8. Soaps and towels.
132

Sub Head B (a) 8 (b) (contd.) 9. Cost of installation and maintenance of

electric call bells in offices not provided with
an office allowance.
10. Fuel for warming and drying of offices.
11. Cost of liveries etc. (including water

proofs and umbrellas) supplied to menials.
13. Mess maintenance allowance.

private servants)
15. Commission on Money orders.
16. Entertainment grant sanctioned for the

GOC-in-C command.
(c) Other Formations Head- 565/18 1. Office rent.

quarters (including Corps
and Divisions) 2. Taxes.
3. Postage and telegrams.
5. Carriage of stationery, forms etc.
7.Purchase and repairs of typewriters.
133

Sub Head B (a) 8(c) (contd) 8. Petty charges.

9. Soaps and towels.
10. Maintenance charges and charges on
account of station stores in charge of area
brigade and station staff.
11. Mess allowances.
12. Cost of installation and maintenance of
electric call bells in offices not provided with
an office allowance.
13. Fuel for warming and drying of offices.
14. Maintenance allowances, station
officers mess, FortWilliam.
15. Cost of liveries etc. (including water
proofs and umbrellas) supplied to menials.
16. Mess maintenance allowances.

private servants)
(d) Family Welfare Organisation 565/41 Payment on account of contingency,

in Ministry of Defence maintenance of sterilization ward/operation
theatre, PAP Smear Test Facilities and
maintenance of vehicles for FW Programme
are to be compiled to these heads.
(e) Post Partum Cell, AFMC 565/42 TA/DA on tour/ training is to be compiled
Pune. under code head 250/03 (Minor head –
105)
134

Sub Head B (a) (contd.)
9. Military Engineer Services

Establishments:
(a) Miscellaneous Expenses 565/19 1.Reward for information leading to the

discovery or prevention of theft in Engineer
Establishments.
2.Commission on Money Orders.
3.Other Miscellaneous charges.

private servants)
(b) Printing and Stationery 565/20
(c) Telephones in MES offices 565/21
(d) Payments to other 565/22 Payments on Army works executed by civil

departments will also be compiled to this head.
135

Sub Head B(a) (contd.)

10.Other Miscellaneous 565/24 1.This head caters for units/formations
Establishments belonging to Intelligence Corps, Ground
Liaison Organisations, Corps of Military
Police, Pioneer Corps, Embarkation Staff
and Movement Control units, Transit and
Staging camps, G.S. Corps Depots, D.S.C.
units with the Army, I.E. Portcraft
(maintenance and miscellaneous expen-
diture) AD Groups PP Kathmandu, EDP
Centre, Military Pension Branch, Nepal and
other miscellaneous units of the Army.
2.Postage.
3.Telegrams.
5.Funeral Allowance.
6.Petty Allowance.
7.Charges on account of carriage on
stationery, forms etc.
9.Purchase and repairs of typewriters.
10.Mess allowance etc.
(N.B: Repairs to typewriters and duplicators
in the Stationery Depots is compilable to
Minor Head 800B(f) (3))
private servants)
12.Maintenance and Misc. expenditure i.e.
items very essential for running/
maintenance of office to be decided by CFA
in respect of Emb. HQrs/MC Organisation/
Transit Camps.
13. To cater for repair of unit equipment

transported by rail & damaged en route.
136

Sub.Head B(a) contd.
11.Military Attaches to Indian 565/25 1.Cost of photographs required for the

Embassies etc. abroad and their identity passes (except in the case of
staff. private servants)
12. Recruiting Organisations:
(a) Selection Centres 565/26 1.O.C.G.

2.Testing Material
3. Payment of authorized TA to candidates
appearing for Services Selection Board
interviews.
4. Expenditure on Subsistence allowances
to candidates.
(b) Zonal Branch Recruiting 565/27 1.OCG & other Misc. Expenses.
Offices
2.Recruiting Publicity (including application
system)
3.T.A., Subsistence Allowance to recruits

prior to enrolment.
4.Testing material grant for Aptitude Test

for tradesmen category etc.
5.Pay & Allowances Recruiting assistants.
6. Recruiting rallies.
(c) Recruiting Directorate. 565/28 1.Audio visual publicity.
2.Advertisements printed and photo

publicity.
3.Outdoor Publicity and Miscellaneous

publicity expenses.
4.O.C.G. Expenses.
137

Sub.Head B(a) contd.

13.Engineer Store Depots:
(a) Maintenance and operation 565/32
of E.S.Ds.
i) Operation, maintenance and
repair appliances.
ii) Packing charges;
iii) Assembly;
iv) Test;
v) Preservation (materials only)
vi) Cost of fire fighting equipment
in E.S.Ds
vii) Water and Electricity
Charges
(b) Other Miscellaneous 565/33 1. Rewards for information leading to the
expenses discovery or prevention of theft.
2.Compensation to workmen under
Workmen's Compensation Act.
3.Washing charges of liveries.
4.Washing charges of E.I. clothing.
5.Other Miscellaneous charges.
6.Office equipment and cost of repairs
thereto.
private servants)
14.Training of Civilian
Employees:
(a) CAO 565/34 Expenditure on Training of Civilian
Employees of AFHQ Cadre will be compiled
to this head.
(b) AG (Budget) 565/36 Expenditure on Training of Civilian

Employees of Army will be compiled to this
head.
138

Sub.Head-B (contd.)
15.Dte. General Married 565/35 1.Computer,Reprographic equipment, fax

Accommodation Project machine and all other office equipment
(DGMAP) /machine, procurement and maintenance
thereof.
2.Stationery including computer stationery.
3.Office contingencies and amenities.
4.Telephone /fax bills, postage.
5.Hiring of transport.
6.Outsourcing of house keeping staff &
Tech persons.
7.Repairs, maintenance & up-keeping of
office building & furniture.
8.Training of personnel /seminars,
workshops /courses.
9.Purchase of books, periodicals &
publications.
10.Printing, binding and blue printing.
(b)Amenities to Troops 566 This head caters for the expenditure on

amenities to units/formations of the regular
Army, D.S.C. with the Army and Territorial
Army.
1. Grants to Units etc. 566/01 Cash grants for the purchase of articles of
amenities which are not included in the
authorised scales e.g. sports gear, indoor
games, literature, radios, gramophones,
records, musical instruments and other
amenities that help in the well being and
morale of the soldier.
(c) Annual Training Grant 567/00 1.Expenditure connected with maneuvers,
training camps, staff and regimental
exercises, training conferences and weapon
training. For details please see Appendices
to F.R. Part II.
2.Expenditure on account of Training Grant
for reservists authorised in A.I. 101/56.
139

Sub Head-B (contd.)
(d) Educational Training Grant 568/00 1.Expenditure connected with the purchase
and Grant for Libraries of maps, reference books, prizes, school
cleaning materials and educational
materials generally, maintenance of
information rooms and study Centres and
other objects likely to further the aims of
Army education.
2. Pay and allowances of Librarians.

Purchase of books and periodicals. Repair
and binding of books, etc. Petty expenses.
3. Publications grant has been

amalgamated with this head from the year
1957-58 and all expenditure relating to the
educational training will be compiled under
this head.
4. Expenditure on account of Educational

Grant for Reservists authorised in A.I.
101/56.
Note:- Expenditure on Educational Training
Grant of T.A. units is not debitable to this
head but to Minor Head 103-A(a)(3) .
(e) Expenditure on annual 569/00 1.Expenditure in Training and Practice

practice, Field Firing, camp for the units of the Corps of
Telegraphic stores and equip- Engineers.
ment and Technical Training and
Instructional grant. 2.Expenditure on account of Technical
Training Grant for Reservists authorised in
AI 101/56.
3.Expenditure in respect of items listed in

para 3 of Annexure to AI 241/59 as
amended in respect of Technical Training
Grant EME.
140
Sub.Head-B (contd.)
(f)Printing Stationary and Forms 570
1.Printing charges
(a) Printing done by C.C.P. & S 570/01 1.Expenditure on Printing and Supply of
Forms by the Department of Printing and
Stationery.
2.Expenditure on Printing and Supply of
Military Publication and periodicals issued
by the Department of Printing and
Stationery.
3.Expenditure incurred on printing at State
Government Presses or Defence
Installation Presses.
4.Cost of foreign publications and
periodicals.
(b) Local Printing 570/02 Expenditure incurred on local printing.
2. Stationery:
(a) Supplied by C.C.P. & S 570/03 Expenditure on the supply of paper and
stationery articles by the Department of
Printing and Stationery.
(b) Local Purchase 570/04 Expenditure on local purchase of stationery.
3.Office Machines and 570/05 1.Cost of new typewriters and duplicators

Appliances supplied to units on W.E.T.
2.Cost of new typewriters and duplicators
stocked by the Army Stationery Depots.
3.Cost of repairs to typewriters and dupli-
cators and other office machines and appli-
ances in the Army Stationery Depots.
4.Cost of covers for reconditioned machines
stocked in the Army Stationery Depots
4. R e - i m b u r s e m e n t o f 570/06
expenditure on handling,
storage and distribution of
Army Publications by Deptt.
of Publications
141

Sub Head 800(B) (contd.)
(g) Payments to P. & T. and 572/00 1. Expenditure on account of "Signal

Railway Departments on Despatch Service". 2. Expenditure on
account of cost of telegrams account of Mazdoor Hire charges in
issued without pre-payment. connection with the Army Courier Service.
(h) Expenditure on account of 573
Postal concessions, etc.
1.Postal concessions 573/01 Expenditure incurred by P. & T. Department
in respect of postal concessions such as
free post cards or letters allowed to
personnel of the Defence Services serving
in field areas.
2. Purchase of postal equipment 573/02 The cost of postal equipment procured from
the P. & T. Department
3. Miscellaneous expenses of 573/03
Army Post Office.
4. Mail carried by Air dispatch 573/04
service without pre-payment.
5. Debit Army e-Post 573/05
6. Debit Army Post Logistics 573/06
(i) Telephone Charges 574
(other than M.E.S. Army H.Q.
at Delhi. Factories, Farms)
1.Telephone and Trunk calls 574/01 1.Hire of Telephones and payment of trunk
call charges.
2.Signals works services grant.
2.Renting of circuits 574/02 Cost of renting of circuits from Post and

Telegraph Department for Defence
Services phones and telegraph networks.
3. Deduct- value of stores and 574/03

telecom services provided to
Rashtriya Rifles
142

Sub Head -B (contd.)
(j) Payments to 'Survey of India' 575/00 1.Contribution to Survey of India for the up
and other agencies for supply of keep of Cantonment maps.
Maps, Aerial photographs,
Satellite imageries etc. and other 2.Annual Contribution to the Survey
services to armed forces. Department towards the cost of Survey of
India.
3.Payments made to Survey of India on

account of Stores supplied to Defence
Services.
4.Expenditure in respect of Army Drawing

Section sanctioned in Para 1(a) of Govt. of
India, Ministry of Food and Agriculture letter
No. F.23 -18/51-S dt.8.5.1951.
5.Payment to other agencies to meet the

cost of Aerial photographs, Satellite
imageries and other services rendered to
Armed Forces.
(k)Grant-in-aid to institutions 577/02 Caters for contribution to the Himalayan

Mountaineering Institute, the United
Services Institution etc.
(l)Adventure Cell 577/03 Expenditure on account of Army Adventure

Activities will be compiled to this head.
(m)OP Sadbhavna 577/05 Expenditure on account of 'OP Sadbhavna'

(n) Army Commander‘s 577/31 Expenditure of Misc. and Contingent nature

Special Financial Powers under 'Army' Commander‘s Special
Financial Powers, will be compiled to this
head.
143

Sub Head (B) (contd.)

(o)Anti-Malarial and Anti-fly 578/00 1. Procurement of spare parts for spraying
measures machines, grass cutting machines and
other related equipments etc., Material for
health education, Material for training of
troops on above aspects, Purchase of items
for maintenance of Demo Area, Purchase of
items for maintenance of Health museum,
Labour for channalisation of drains/septic
tanks, Purchase of emergent and newer
hygiene/chemicals.
2. Expenditure on employment of casual
labours as per existing policy for anti-fly
measures/anti-malaria measures /grass
cutting and cleanliness of general area in all
Military Stations.
(p)Contribution to other 580/00 1.Payments to Civil (State) Governments on
Governments or Departments for account of treatment of military personnel in
services rendered Civil Hospitals.
2.Contributions payable to Health Ministry
on account of Contributory Health Scheme
in Delhi in respect of Civilian personnel of
Army and Inter Service Organizations.
(q) Other Miscellaneous 581/00 1.Charges, if any, on account of payment to

Charges (including the telegraph department for care of Army
Miscellaneous Grants) Mobilization Stores will be compiled to this
head.
2.Expenditure of miscellaneous
nature which cannot be classified under any
other head and for which provision has not
been included elsewhere.
3. Losses written off being irrecoverable.
4. All compensation for losses including that

on account of fair wear and tear of clothing.
144

Sub Head (B) (contd.) 5.Compensation for damages to crops etc.

caused by artillery practice, compensation
paid to compensate loss sustained by the
non-assignment of land reward.
6.House rent for military telegraph offices.
7.Rewards for inventions.
8.Service postage labels not provided under

any other heads.
9.Subsidy for maintenance of

Dilkusha Bridge (Lucknow)
10.Charges on account of Ceremonial

parade.
11.Charges (other than hiring of civil

transport) in connection with Republic Day
and Independence Day celebrations.
12.Maintenance of beds reserved in the

Lady Linlithgow Sanatorium Kasauli for
Defence Ministry.
13.Other incidental charges such as

insurance premium etc. for the insurance of
imported stores (the cost of which is finally
adjusted in England) payable in India will be
compiled to this head. In the case of stores
procured from foreign countries other than
through the High Commissioner of India in
U.K., the incidental charges will be
compiled to the same head of account to
which the cost of stores is debited.
145

Sub Head (B) (contd.) 14. Loss due to (i) difference between the
official rate and average rate of exchange in
respect of sterling transactions adjustable
under Debt and Deposit heads. (ii)
fluctuations in the rates of exchange of
foreign currencies (other than) sterling
15.Contribution by the Defence Department
of sum of Rs.250 per mensum in payment
of services rendered by the Legal
Remembrancer, Punjab.
16. Arrears Charges unallocated.
17.Fractional differences.
18.Expenditure in connection with the
maintenance of War Graves.
19.Expenditure on the pre-integration
transactions of erstwhile States.
20.Miscellaneous expenditure in connection
withSeminars/Conferences/Workshops/
Passing Out Parades.
(r) Losses of cash 582/00
(s)Payments to State Govern- 583/00 1. Payments to Rajya Sainik Boards/Zila
ments and Nepal etc. for Sainik Boards in all the states including
management of Sainik Boards in Nepal relating to Central share for
India and Nepal and payments management of Sainik Boards and
to the Secretariat of Kendriya expenditure connected with welfare
Sainik Board in connection with grants for re-settlement of Ex-
welfare of Ex-Servicemen. Servicemen including the Central
share of expenditure on
construction/maintenance of offices of
Rajya/Zila Sainik Boards and Sainik
Rest Houses in the states.
2. Contingent & Misc. Expenditure of
Secretariat of Kendriya Sainik Board.
3. Training of Ex-Servicemen.
4. Publicity.
5. Expenditure on Information Technology
including purchase of Computers/
Peripherals/Stationery etc and
maintenance of computer systems
through annual maintenance contracts
subject to limits on cost criteria for
Revenue/Capital expenditure.
146

Sub Head (B) (contd.)
(t) Expenditure on printing and 589/00

stationery of Sainik Samachar
Sub Head C-Sports activities 595/01
Sub Head D- Training of 596/01

Personnel (other than R & D)
Abroad.
Sub Head E- Departmental

Canteens.
1.Pay & Allowances and other 597/01
Misc. expenditure
2.Overtime Allowances 597/02
Sub Head F – Legal Expenses

1. Payment of Court Fee and 598/01
other Legal Expenses.
2. Payment of fee, remuneration 598/02
and professional charges to
advocates, law firms, arbitrators etc
147
MINOR HEAD 101 – NAVY

(a) Pay and allowances Pay of rank Officers, Parachute pay,
commissioned and Special dearness allowance, compensatory and
Duties List Officers, local allowance (Bombay and Calcutta),
Midshipmen and Cadets: outfit allowance, qualification pay, hard lying
money, expatriation allowance,
1.Naval Headquarters 600/01 entertainment allowance, kit maintenance
2.Ships (other than training Ships) 600/02 allowance and special disturbance
3.Training Ships/Establishments 600/03 allowances, flying pay, survey bounty, flying
4.Establishments and Units 600/04 bounty. Encashment of leave entitlement of
other than Sl. No.2 & 3 above. personnel who die in
5.Repair Organisations 600/05 harness.Entertainment/representational
6.Material Organisations 600/06 Grant to Naval Attaches.
7.Others 600/07
The expenditure in respect of Officers
employed in MES establishment for Navy
8.DSC Officers serving with 600/08 works will also be debited to this head.
Navy
Note: Pay and allowances of the Naval
Personnel employed in the office of the
D.G.A.F.M.S. will be charged to Code No.
01/600/01 and 1/601/03 a s the case may be.
(b)Pay and allowances
Sailors etc. Pay of rank, expatriation allowance, good
conduct pay, dearness allowance,
1.Ships other than training ships 601/01 compensatory allowance, Parachute Pay,
2.Training Ships/Establishments 601/02 hair cutting and washing allowance, ration
3.Establishments and Units 601/03 allowance, money compensation in lieu of
other than Sl.No.1 & 2 above. free accommodation to married sailors.
4.Repair Organisations. 601/04 Hard lying money, diving qualification rating
fee, dip money and conservancy allowance
payable to sailors in lieu of free
conservancy services. Subsistence
allowances to soldiers while in prison or
custody.
The expenditure in r/o personnel below
officer‘s rank in MES Estt. for Navy works
will also be compiled to this Head.
5.DSC Personnel serving with 601/05 Note: Expenditure on other items
Navy (excluding deferred pay and kit and clothing
allowance) relating to these personnel such
as travelling, Stores and miscellaneous
expenses, etc., will be charged to the
relevant head under Major Head 2077
Minor Head 105, Minor Head 110, Minor
Head 800,etc.
6.Others 601/06
148
MINOR HEAD 101 - NAVY (contd.)

(c) Kit and Uniform Maintenance Note: Caters for the kit and uniform main-
Allowance: tenance allowance for sailors and boys.
1. Sailors & Boys 604/01
2. DSC Personnel serving with 604/02
the Navy.
3. MES personnel serving with 604/03
the Navy.
(d) Leave Travel Concession:

1. Officers 606/01
2. Others 606/02
(e) Medical Treatment

1. Officers 607/01 Cater for amount paid as reimbursement of
2. Sailors 607/02 Medical Expenses incurred on treatment in
Civil/Private Hospitals by Naval personnel
149
MAJOR HEAD 2077- DEFENCE SERVICES-NAVY
MINOR HEAD 102-NAVY RESERVISTS
Name of the head Code Particulars of charges compilable under

(a) Pay and allowances of 611/01 Pay and allowances of reserve personnel
Officers called up for training and reserve pay
(retaining fee)
(b) Pay and allowances of 611/02

Sailors
150
MINOR HEAD 104 - CIVILIANS
.
(a) Training Establishments: Incidence on account of night duty

this Minor head.
Pay and allowances of civilians,
compensatory allowance, leave pay,
subsistence allowance, house rent
allowance etc.
Civilians serving with Mechanical Training
Establishment, the shipwright training
School, the Dockyard Apprentice School, the
Combined School etc.
1. Officers 616/01
2. Others 616/02
i) Others 616/04
ii) Industrial Establishment 616/05
(b) Naval Stores Organisation: Civilians in Stores depots (other than

1. Officers 617/01 Armament Store Depots) of the Navy
2. Others 617/02
i) Others 617/04
(c) Naval Armament Supply Civilians in Naval Armament Store Depots.

Organisation:
1. Officers 618/01
2. Others 618/02
i) Others 618/04
151
.
(d) Dockyard: Civilians in various departments of the

Naval Dockyard viz., Industrial Manager's
Deptt. Gun mounting Deptt., Personnel
Deptt., Dockyard Fire Service, Commander
of the yard, Spare parts distributing etc.
1. Officers 619/01
2. Others 619/02
i) Others 619/05
(e) Naval Headquarters: Civilians in the various Directorates of the

Naval Headquarters
1. Officers 620/01
2. Others 620/02
3. Overtime allowances-Others 620/03
(f) Other Naval Miscellaneous Civilians in Naval Offices at ports (other

Establishments: than Cochin and Vishakhapatnam) W/T
Station, the pay office etc.
1. Officers 621/01
2. Others 621/02
i) Others 621/04
152
MINOR HEAD 104 – CIVILIANS

(g) Naval Armament Inspection

Organisation:
1. Officers 622/01
2. Others 622/02
i) Others 622/04
(h) Pay & Allowances of MES

Establishment:
1. Officers 623/01
2. Others 623/02
3. Overtime Allowance- Others 623/04
(i)Casual Employees 624/01 Expenditure connected with personnel not

borne on the regular Naval establishment
but engaged as casual labourers on
contract for day to day functioning of the
establishment.
153
MINOR HEAD 105 – TRANSPORTATION

(a)Passage and conveyance of

Naval Personnel.
1.Tour expenses of Naval and

Civilian Officers within India:
i) Service Officers 626/01
ii) Civilian Officers 626/02
iii) Sailors 626/03
2.Other traveling and outstation 1. Travelling expenses of Naval Civilian

allowances for moves within Officers (other than those debitable to
India: Sub head (a)1 above) and their families
i) Service Officers 626/06 by air, rail, road and sea.
ii) Civilian Officers 626/07 2. Charges connected with those travelling
iii) Sailors 626/08 on warrants, concession vouchers, and
outstation allowances.
3.Travelling Allowances for 1. Passage for Naval Civilian Officers and

Moves from and to India: others deputed abroad for
i) Service Officers 626/10 training/courses of instructions/posting
ii) Civilian Officers 626/11 to Embassies abroad etc.
iii) Sailors 626/12 2. Moves of personnel from abroad to India
4.Other Travelling expenses 626/13 1. Recruiting tour expenses
2. Travelling and other allowances

payable to non-official members of
committees etc. in respect of Indian
Navy.
3. Disturbance allowance.
4. Any other expenditure of a

miscellaneous nature.
154
MINOR HEAD 105 - TRANSPORTATION (contd.)

(b) Freight Charges: Freight, port trust, dock dues, rail charges
i) Transportation of Submarines 626/16 and other miscellaneous expenditure on
ii) Transportation of Air Craft 626/17 stores (within Indian limits)
iii) Transportation of Naval 626/18
Stores by Rail
iv) Transportation of Ordnance 626/19
Stores/Equipment by Road
Note: Sea freight charges payable in India
on imported stores, will be compiled to the
same head of account to which the cost of
the stores is debited.
v) Transportation of Naval 626/31
Stores/Equipment/Inventory
by Air
(c) Piloting and Towing 626/20 1. Pilotage fees to Navy Officers, Piloting
and towing, mooring and wharfage
fees.
2. Dock dues, hire of boats, tugs etc. and

assistance rendered in ports in
connection with piloting, docking and
undocking, mooring etc.
(d) Hire of Vessels 626/21 Hire charges of vessels for transport of

stores and personnel from port to port
and between port and ships
(e)Hired Transport:
i) Personnel 626/25 1. Hire of Transport for personnel and
ii) Stores 626/26 Stores
2. No hire charges are payable to ASC
when the MT in question belongs to the
ASC itself.
(f)Passage and conveyance of 626/30
MES Estt.
155
MINOR HEAD 106 – REPAIRS AND REFITS
Sub Head "A" Repairs and 1. Expenditure on Refits viz; Short Refits,
Refits of Ships, Small Crafts and Normal Refits and Medium Refits will be
related stores: compiled under this Head.
2. No expenditure incurred on account of
modernization meant for increasing the
Weapon/Navigation/Communication/Radar
capability will be booked under this Head.
1.Payment to Public Sector Units 627/01
2.Payment to Private Firms 627/02 Payments to Private Firms for carrying out
repairs and refits to ships and aircrafts held
on Naval charge (including component/
parts thereof), where necessary facilities for
the purpose are not available in the Navy.
3.Payment for repairs abroad 627/03 Payment to foreign Governments for

Services on repairs etc. rendered by them
to Naval Ships visiting foreign ports for
cruises.
Sub Head "B" Repairs and

Refits of Sub Marines and
related stores:
2. Payment to Private Firms 627/05
3.Payment for repairs abroad 627/06
Sub Head "C" Repairs and

Refits of Aircrafts and related
stores:
2. Payment to Private Firms 627/08
Sub-head "D" Repairs and
Refits of other Misc. stores:
1.Payment to Public Sector Units 627/10 Caters also for washing charges of public
clothing and charges on initial alterations to
clothing etc., issued from stock Equipment
and Machinery of Naval Dockyards, Crane,
Sound blasting cleaning/painting of tanks
and Misc. items.
2.Payment to Private Firms 627/11
156

(a) Naval Stores
(i) Naval stores including W/T 636

equipment etc.
1.Local purchase 636/01 Stores and equipment procured under local

purchase powers of Naval Instruction
1/S/2003 except bulk procurements by
MOs/NSDs.
2.Central purchase 636/02 1.The cost of stores received from other

Services and Departments will also be
compiled to the head "Central Purchase".
2.Procurement of stores from Central and

State Undertakings (like B.E.L., H.A.L. etc.)
through Central Purchase Agencies or by
Ministry of Defence (Finance) will also be
debited to this head.
Note: Stores purchased from the above

undertakings under direct/local purchase
powers delegated to the Administrative
Authorities will be debited to the Detailed
Head "Local Purchase". With effect from
1971-72 expenditure on stores formerly
debitable to the head "Charges in England"
is also booked to this head.
3.Deduct-Value of stores issued 636/03

on payment to M.E.S. Army, Air
Force.
157
MINOR HEAD 110 – STORES (contd.)

Sub Head (a) (contd.)
(ii) Boats & Yard crafts: This head will be operated upon for all
renewal/ replacements, maintenance/
upkeep etc.
1.Local purchase 636/05
2.Central purchase 636/06 Remarks as against (a) (i) (2) above. With
effect from 1971-72 expenditure on stores
formerly debitable to the head 'Charges in
England' is also debitable to this head.
on payment to MES, Army, Air
Force.
(iii) Electrical Equipment

(including submarine
batteries)
2.Central purchase 636/10 Remarks as against (a) (i) (2) above. With
England' is also debitable to this head.

Force.
158

(iv) Radars and Associated

Equipments:
2.Central purchase 636/14 Remarks as against (a) (i) (2) above, With
England' is also booked to this head.
3.Deduct-Vaule of stores issued 636/15

on payment to MES, Army & Air
Force.
(v) Communication and

Electronic Warfare Equipments:
2.Central purchase 636/18 Same remarks as against (a) (i) (2) above.
With effect from 1971-72 expenditure on
stores formerly debitable to the head
'Charges in England' is also booked to this
head.
3.Deduct- Value of stores issued 636/19

on payment to MES. Army & Air
Force.
159

(vi) Hydrographic Equipment:

2.Central Purchase 636/22
3.Deduct-Value of Stores issued 636/23

Force.
(vii) Diving Equipment and

Stores:

2.Cental Purchase 636/30
3. Deduct-Value of Stores issued 636/31

Force.
160
.
(viii) Meteorology Equipment:
1.Local Purchase 636/33


Force.
(ix) Equipment for Training:

Force.
161

(x) Soviet Stores -Interest and

Credit Installments:
1.Naval Stores 636/41
2.Lubricants 636/42
3.Air Equipment and Stores 636/43
4.Armament Equipment & Stores 636/44
5.Weapon Equipment & Stores 636/45
6.Dockyard Equipment & Stores 636/46
7.Training Equipment & Stores 636/47
8.Misc. 636/48
(xi) Soviet Stores - Cash and

Carry:
1.Naval Stores 636/49
2.Lubricants 636/50
3.Air Equipment & Stores 636/51
4.Armament, Equipment & 636/52
Stores
5.Weapon Equipment & Stores 636/53
162

SubHead (a) (xi) (contd.)
6.Dockyard Equipment & Stores 636/54
7.Training Equipment & Stores 636/55
8.Misc. 636/56
(xii) Equipment supplied by 636/57 All kinds of Naval Stores under Sub head
DGOF (a) may be booked to this head.
(b) Provision and water
(i) Provision:

Force.
(ii) Water:

Force.
(c) Petrol and lubricants for MT 638

Vehicles including specialist
vehicles.
(d) Coal, Firewood and cooking 639

Gas
163

(e) Oil and Fuel
(i) FFO
2. Central Purchase 640/02

Force.
(ii) LSHSD

Force.
(iii) JPS/ATFK 50

Force.
164

Sub Head (e) (contd.)
(iv) AVGAS

Force.
(v) Lubricants (Ship &

Submarines)
3. Deduct-Value of Stores 640/15

issued on payment to MES,
Army & Air Force
(vi) Lubricants (Aviation)
3. Deduct- Value of Stores 640/18

Army & Air Force
165

Sub Head (e) (contd.)
(vii) Others:
Army & Air Force
(f) Armament Stores:
Army & Air Force
4. Armament stores supplied 641/04
by DGOF
(g) Clothing stores:
Army & Air Force
4. Clothing stores supplied by 642/04
DGOF
(h) Medical Stores 643
(i) Mechanical Transport 644 1.Expenditure on procurement which have
Vehicles and connected stores a value of less than Rs.10 Lakhs each and
which have a life of less than 7 years is to
2.This head will also be operated for all

renewals/replacements, maintenance/
upkeep etc. irrespective of value/life of the
item.
(i) General Service Vehicles
1. Local Purchases 644/01
2. Central Purchases 644/02
Army & Air Force
166

Sub Head ( i ) (contd.)
(ii) Specialist Vehicles:
3. Deduct-Vallue of Stores 644/06

Army & Air Force
(j)Spare parts including

machinery for Dockyard and
other Estts.
(i) Engineering Equipments:
3. Deduct- Value of Stores 645/03

Army & Air Force
167

Sub Head (j) (contd.)
(ii) M & S for Ships and

Submarines:

Force
(iii)M & S for Dockyards and

Repair Organisation:

Force
(k) Weapon Spares/Equipment 646
(l) Special Equipment for 647

Scientific Laboratories
1.Local Purchase /01*

2.Central Purchase /02* * One of the codes 638, 639, 643, 646 and
3.Deduct-Value of stores issued /03* 647 as the case may be
Force
168

(m) Aviation Stores
i)Air Stores:
2. Central Purchase:
a) Stores procured from HAL 648/02
b) Stores procured from other 648/03
sources.
Force etc.
ii) Safety equipment and flying
clothing:
2. Central Purchase:
a) Stores procured from HAL 648/06
b) Stores procured from other 648/07
sources.
on payment to MES Army, Air
Force etc.
(n) Custom duty 649/00 Customs duty on all types of stores is
compilable to this head.
(o)Information Technology
1.Hardware: Similar remarks as under 110 H Army.
i) Local Purchase 650/01
ii) Central Purchase 650/02
2.Software:
3.Maintenance:
4.Computer Stationery &
consumables:
5.Information Technology
Training:
i. Local Purchase 650/09
ii. Central Purchase 650/10
(p) Indigenous development of
equipment/systems/spares.
i. Engineering 650/21
ii. Electrical 650/22
iii. Weapon 650/23
iv. Armament 650/24
v. Hull 650/25
vi. Naval Stores 650/26
169

(q)Research and Development in

Navy
(i) Engineering 650/31
(ii) Electrical 650/32
(iii) Weapon 650/33
(iv) Armament 650/34
(v) Naval Stores 650/35
(vi) Medical 650/36
(vii) Oceanography & 650/37
Meteorology
(viii) Aviation 650/38
(ix) Underwater 650/39
(x) Hydrography 650/40
(xi) Miscellaneous 650/41
(r) Security related Equipment

(i) Procurement 650/46 Expenditure on procurement of security
related equipment costing less than Rs.10
Lakhs each with a life span of less than 7
years.
(ii) Repair & Maintenance 650/47 Expenditure on repair & maintenance
including expenditure on AMC, of all
equipments purchased from revenue and
capital budget.
170
MINOR HEAD 111 – WORKS

(a) Major works The cost of new Major works undertaken on

or after 1-4-48 will be debited to Major Head
4076, Sub-Major Head 02
(1) Works executed under the 651/01 Caters for the expenditure on operational
operational works procedure works irrespective of the cost including
the MES.
(2) Other Revenue Works 651/02 Original works costing more than Rs.20,000
and upto 1,00,000 (including POL projects)
(b) Minor works 652/00
(c) Losses 654/00
(d) Maintenance-Building, 655

communications etc.
1.Maintenance-permamnet 655/01
buildings
2.Maintenance-temporary 655/02
buildings
3.Maintenance-Hired/Leased/ 655/03
Requisitioned buildings
4.Roads 655/04
5.Furniture 655/05
6.Special repairs 655/06 Caters for the special repairs to buildings,

furniture, Jetties, Wharfs, Platforms,
Runways, Taxi Tracks, etc.
171
MINOR HEAD 111 - WORKS (contd.)

7.Miscellaneous 655/07
8.Wages and Salaries 656/00 Incidence on account of night duty
this head.
9.Maintenance of Air Fields 656/01
10.Maintenance of Heritage 657/01
Buildings
11.Maintenance of Museums 657/02
12. Vikrant Museum Project 657/03 Expenditure on Vikrant Museum Project will
(e) Maintenance and operation 658
of installations
1.Water Supply
(i) Payment of tariff Bills 658/01
(ii) Expenditure on Maintenance 658/08
& repair
2. Electricity and Gas
i) Payment of Tariff Bills 658/03 Recoveries on account of water and
electricity will be compiled under Minor
Head 104 of Major Head 0077.
ii) Expenditure on Maintenance 658/09
& repair
3.Refrigeration and Air 658/05
Conditioning
4.Special repairs 658/06
5.Miscellaneous 658/07 Expenditure on running and maintenance of
disinfectors, boilers, stand by sets
telephone bills debitable to installation,
expenditure on battery charging etc.
this head.
172
MINOR HEAD 111-WORKS (contd.)

(f) General charges
1.Rent for Hired/ Leased/

Requisitioned Buildings
including annual recurring
compensation:
(i) MES 660/01
(ii) DL & C 660/02
2.Rates and Taxes:

(i) Cantonment Boards 660/03
(ii) Other local Bodies 660/11
3.Payment for Railway sidings 660/04

and Platforms
4.Rent for
Hired/Leased/Requisitioned
Land including annual
(i) MES 660/05

(ii) DL&C 660/06
5.Terminal compensation:
(i) MES 660/07

(ii) DL&C 660/08
6.Miscellaneous:
(i) MES 660/09

(ii) DL&C 660/10
7.Ground rent for Hall of State 660/21

at Pragati Maidan
173

8. Wages and Salaries 660/25 Incidence on account of night duty
this head.
(g) Departmental charges on 661/00 1.All departmental charges to be levied on
works services rendered by Navy Works executed by the M.E.S.
the M.E.S. etc.
2.Departmental charges (other than
pensionary charges) on Works Services
carried out as a standing arrangement by
other Departments for the Navy.
Note: Departmental charges levied by other
departments on account of occasional
works will be charged direct to the works.
(h)Maintenance Dredging: 662
i. Bombay 662/01
ii. Visakhapatnam 662/02
iii. Cochin 662/03
iv. Karwar 662/04
v. Others 662/05
(i)Maintenance of Marine 663
Assets:
i. D G N P (Mumbai) 663/01
ii. D G N P (Visakhapatnam) 663/02
iii. Base Repair Organisation 663/03
Kochi
iv. Port Blair 663/04
v. Karwar 663/05
vi. Others 663/06
(j) MES Advances 664/00
(k)Tools, Plants & Machinery
I.Tools & Plants
(1) New Supplies (other than 665/01
vehicles)
(2) New Supplies-Vehicles. 665/02
(3) Repairs & Renewals of 665/03
Tools & Plants
(4) Repairs of vehicles 665/04
(5) Payments to other Deptts. 665/05
(6) Deduct-credit from other 665/06
Deptts.
II. Wages & Salaries 666/00 Same remarks as at item (e) 6 above
174
MINOR HEAD 112-JOINT STAFF

Sub Head ―"A" Pay and
allowances of Service
Personnel:
1. Officers 690/01 Pay of Rank /appointment, Parachute Pay,
Parachute Reserve Pay, Specialist Pay,
Qualification Pay, Air Observation Pilots
Pay, D.A., Compensatory and Local
allowance, Kit maintenance allowance/
Uniform Allowance, Camp kit allowance,
Initial outfit allowance for all officers
(excluding those coming out of Military
College), Renewal outfit allowance,
Entertainment allowance, Special Distur-
bance allowance, Compensation in lieu of
inferior accommodation and other services,
Ration allowance and other Misc.
allowances given in lieu of services.
2. Other Ranks 690/02 Pay and allowances as applicable under

3. DSC Personnel 690/03 Army Minor head- 101. Sub head (B), Navy
Minor head -101 Sub head (b) & (c) and Air
Force Minor head-101 Sub head (c)
Sub Head―"B" Pay and
allowances of Civilians: As per Navy Minor Head- 104. Sub head (a)
to (g)
1.Officers 691/01
2.Others 691/02
3.Industrial Establishment 691/03
4.Overtime allowance:
(a) Others 691/04
5.Payment to Casual/Daily 691/06
Rated Labourers.
6.Pay and allowances Civilians
MES Estt:
(a) Officers 691/07
(b) Others 691/08
(c) Industrial Estt.
(i) Wages (B/R) 691/09
(ii) Wages (E/M) 691/10
(iii) Wages (Tools/Plants) 691/11
(d) Deduct: Credit for services 691/12
rendered to other departments.
7.Medical Treatment 691/13 Caters for amount paid towards Medical
175
MINOR HEAD 112-JOINT STAFF (contd.)

Sub Head"C" Misc. Expenses As per Army Minor head- 800(b), Navy
Minor head -800(a) and Air Force Minor
1.Unit allowances and head -800(a)
miscellaneous expenses.
a) Afloat Establishments 692/01
b) Training Establishments 692/02
c) Naval Stores Organisation 692/03
d) Naval Armament Supply 692/04

Organisation
e) Dockyard 692/05
f) Other Misc. Establishments 692/06
g) Naval Armament 692/07
Inspection Organisation
h) HQ IDS 692/08
2.Repairs and refits of ships,

small Crafts and related stores
(a) Payment to Public Sector 692/09 As per Navy Minor head- 106.A
Units.
(b) Payment to Private Firms. 692/10
(c)Payment for repairs Abroad 692/11
176

Sub-head C(contd.)
3.Repairs and refits of sub- As per Navy Minor head.106 B
marine and related stores.
(a) Payment to Public Sector 692/12
Units:
(b) Payment to Private Firms. 692/13
(c)Payment for repairs abroad 692/14
4.Repairs and refits of Air As per Navy Minor head. 106 C
Crafts and related stores:
(a)Payment to Public Sector 692/15
Units.
(b)Payment to Private Firms. 692/16
5.Repairs of other Misc. Stores As per Navy Minor head- 106.D

(a)Payment to Public Sector 692/18
Units.
(b)Payment to Private Firms. 692/19
As per Navy Minor head 800(b)
6.Printing Charges, Stationery
and Forms:
(a)Printing. 692/21
(b)Stationery and Forms. 692/22
7.Amenities 692/23 As per Navy Minor head 800(c)
8.Telephone Charges: As per Navy Minor head 800(d)
(a)Telephone and Trunk Call. 692/24 1. Hire of Telephones and payment of trunk
callcharges.
2. Signal works services grant (other than those
covered under IT grants, if any)
(b)Renting of circuits. 692/25 Cost of renting of circuits from Post and
Telegraph Department for Defence Services
phones and telegraph net works.
9. Other Misc. Expenditure. 692/26 As per Navy Minor head 800(e)(i)

10.Foreign Specialist/Training As per Navy Minor head 800(e)(ii.)
of personnel abroad:
(a)Foreign specialists on 692/27
deputation to India.
(b)Indian personnel abroad for 692/28
training/Acquisitions/Delivery
of acceptance Trails.
177
11.Conservancy 692/29 As per Air Force Minor head 800(d)
12.Anti-sabotage measures. 692/30 As per Air Force Minor head 800(c)
13.Meteorological facilities 692/31 As per Air Force Minor head 800(b)
provided by Civil Deptt.
14.Civilian Training Grant/ 692/32
Annual Training Grant/General
Education Training Grant and
Library Grant.
15.Sports and Adventure. 692/33
16.Anti Malaria. 692/34
17.Hot Weather Appliances/ 692/35
Amenities.
18.Flight Safety 692/36
19.Research and Development 692/37 Expenditure on procurement of signal
activities analysis equipments & other Research &
Development activities.
20.Expenditure on Training, 692/38 Expenditure connected with Seminars,
Symposia & Conferences Conferences, Symposia, inviting guest
Lecturers for training courses etc.
21.Grants-in-aid to Institutions 692/39
22. Legal Expenses:
(a) Payment of Court fees and 692/40
other legal expenses.
(b)Payment of fee, 692/41
remuneration and professional
charges to Advocates, Law
Firms, Arbitrators, etc.
23. C-in-C‘s Special Financial 692/42 Expenditure of Miscellaneous and
Powers contingent nature under C-in-C‘s Special
Financial Powers will be compiled to this
head.
Sub-head "D"Transportation.
(a) Traveling and Out-station 693/01
allowances. (Temp
duty/Permanent move)
(b) Rail Charges:
1.Movement of personnel 693/02 As per Army Minor head 105-B(1)
2.Movement of Stores 693/03 As per Army Minor head 105-B(2)
178

Sub-head ―"D" (contd.)

(c) Sea and Inland water
Transportation Charges:
1.Movement of personnel 693/04 As per Army Minor head 105-C(1)
2.Movement of Stores 693/05 As per Army Minor head 105-C(2)
(d) Air Transportation Charges 693/06 As per Navy Minor head 105-(e)
(e) Hired Transport:
(I) Civil Hired Transport 693/07
(II) Porters and Ponies 693/08
(f) Road Warrants and 693/09
Miscellaneous.
(g) Piloting and Towing 693/10 As per Navy Minor head 105-I
(h) Hire of Vessels 693/11 As per Navy Minor head 105-(d)
(i) Passage and Conveyance 693/12
of MES Estt.
Sub-head "E"Stores
1. Provision and water:
(a) Local Purchase 694/01 As per Navy minor head 110(b)

(b) Central Purchase 694/02
2.Oil and Fuel

(a) Local Purchase 694/03
3.Coal, Fire wood & cooking
Gas
179
4.Other ASC Stores

(a) Local Purchase 694/07 As per Army minor head 110 A(e )
Other ASC stores comprise:- Packing
materials ordinary and special and other
stores supplied by the ASC as given in
the stock book rate list but not included in
any other sub-head. Expenditure on
condiments will also be compiled under
this code head.
(b) Central Purchase 694/08 As above
5.Naval Stores
(a) Local Purchase 694/09 As per Navy minor head 110 (a)
6.Petrol and lubricants for
MT vehicle including specia-
list vehicles
7.Armament Stores
(c) Supply by DGOF 694/15
8.Clothing Stores
(c) Supply by DGOF 694/18
9.Medical Stores
10.MT Vehicles & Connected

Stores
(a) Local Purchase
(i) New Supply (Other than 694/21
Vehicles)
(ii) New Supply of Vehicles 694/22
(iii) Repairs & Renewals 694/23
(iv) Repairs of vehicles 694/24
180

(b) Central Purchase
(i)New Supply (Other than 694/25
Vehicles)
(ii) New Supply of Vehicles 694/26
(iii) Repairs & Renewals 694/27
(iv) Repairs of Vehicles 694/28
11.Weapons spares & Eqpt.
12.Spl. Eqpt for Scientific lab
13.Aviation Stores
14.Custom Duty 694/35
15.Deduct- value of stores 694/36
issued on payment to other
services.
16.Information Technology 1.Expenditure on procurement of
(a) Hardware Computers and connected stores.
i) Local Purchase 694/41 2.Expenditure costing less than Rs 10 lakhs
ii) Central Purchase 694/42 and with less than 7 years expected life will
(b) Software 1.Expenditure on purchase of Software .
i) Local Purchase 694/43 2.Expenditure costing less than Rs 10 lakhs
ii) Central Purchase 694/44 and with less than 7 years expected life will
I. Maintenance Caters for expenditure on maintenance of
i) Local Purchase 694/45 Computers etc.
(d) Computer Stationery Caters for expenditure on procurement of
and Consumables Computer Stationery and consumable items
Training: Technology Training.
17. C-in-C‘s Special Financial 694/51 Expenditure on account of purchase of
Powers stores under C-in-C‘s Special Financial
Powers will be compiled to this head.
181

Sub-head "F" Expenditure on

Works.
1.Major Works (Revenue
Works)
(a) Works executed under 695/01 As per Navy Minor head 111(a)(1)
operational works procedure
(b) Other Revenue Works 695/02 As per Navy Minor head 111(a)(2)
2.Minor Works 695/03
3.Losses 695/04
4.Maintenance-Buildings and
Communications:
(a) Maintenance of permanent 695/05
buildings.
(b)Maintenance of Temp. 695/06

buildings.
(c)Maintenance of hired/leased/ 695/07

requisitioned buildings.
(d) Airfield, Runways, Taxi 695/08

Tracks hard standings, Aprons
etc.
182
5.Maintenance and operation
of installations:
(a) Water supply:
(i) Tariff 695/09
(ii) Repairs (other) 695/10
(b) Electric Supply:
(i) Tariff 695/11
(c)Refrigeration and Air
Conditioning:
(i)Tariff 695/13
6.General Charges 695/15
7.Departmental Charges 695/16
8.Maintenance Dredging 695/17
9.Maintenance of Marine 695/18
Assets.
10.Military Roads 695/19
11.Furniture 695/20
12.Special repairs: As per Army Minor head 111 B (d)
(a) Buildings 695/21
(b) Roads 695/22
(c) Furniture 695/23
(d) E/M Works 695/24
13.Miscellaneous: As per Army Minor head 111 B (e)
(a) B&R Maintenance 695/25
(b) E&M Maintenance 695/26
Sub- head “G”- Disaster
Management Brick
3. Miscellaneous 696/03
4. Deduct- Value of stores 696/04 (To cater for inter service/organization
issued on payment to other transfers and Book debits etc)
services.
Sub - head “H”
Logi stics Exchange Memora- 697/01 Expenditure on account of LEMOA (Logistics
ndum of Agreement LEMOA Exchange Memorandum of Agreement)
with Foreign Countries will be compiled under this head.
(US)
183
MINOR HEAD 800-OTHER EXPENDITURE

(a) Unit allowances and

miscellaneous expenses
1. Afloat Establishments 677/01 1.Official postage, postage labels for official

telegrams
2.Gharry and boat hire when proceeding on

duty, washing of ships, hospital linen.
3.Boat hire for removing ashes etc. Tinning

cooking utensils. Purchases of post and
telegraph guides, Petty charges, Money
order commission, conveyance of water to
the ship, advertisement charges for
purchasing of provisions, oils, fuel, coal etc.
to ships, Advertisement charges for the sale
of ships and vessels. Repairing cleaning
etc. of carpets etc. held on permanent
charge on board the ships. Purchase of
typewriters for ships.
4.Charges for registration of abbreviated

telegraphic addresses. Educational training
grant. Local purchase of petty stores.
5.Musketry training of the sailors of the

Navy ships, viz.
(a) Hire of lorries to convey the sailors to
the rifle ranges
(b) Hire of military ranges and necessary
equipment
6.Maintenance of band

private servants)
184
MINOR HEAD 800-OTHER EXPENDITURE (contd.)

(a) (contd.)
2. Training Establishment 677/02 1.Office contingencies
2.Postage labels for telegrams, official

postage, purchase of office furniture, money
order commission, book binding, petty
charges, liveries and clothing for servants
etc.
3.Charges on registration of abbreviated

telegraphic addresses
4.Repairs to office furniture
5.Washing charges of sickbay linen,

purchase of Post and Telegraph guides,
books of references, periodicals and
publications, advertisement charges,
purchase of typewriters, Educational
Training Grant, Musketry training of the
sailors employed in boys training
establishments, viz, (a) hire of lorries to
convey the sailors to the rifle range, (b) hire
of Military ranges and necessary equipment
and maintenance of land.
6.Charges on account of repair to shoes

etc., of boys and direct entry ratings under
training and tailoring charges for stitching of
uniforms
private servants)
3.Naval Store Organisation 677/03 Office contingencies as detailed against

item 2
4.Naval Armament Supply 677/04 Office contingencies as detailed against

Organisation item 2
185

(a) (contd.)
5.Dockyard 677/05 1 Contingencies
2 Official postage, postage labels for

telegrams, purchase of office furniture, petty
charges, purchase of liveries and clothing
for servants, carriage of stationery and
forms, carriage of office records, book
binding charges, purchase and repairs to
typewriters, advertisement charges for
purchasing stores
3.Maintenance of motor lorries excluding

pay and overtime pay of drivers
4.Maintenance of Dockyard garden

including wages of Malis.
5.Charges for the registration of

abbreviated telegraphic addresses.
Maintenance of Dockyard clock tower
6.Purchase of books of reference,

periodicals and publications
7.Cost of milk purchased locally for supply

to individuals engaged in occupations
involving risk of lead poisoning

private servants)
6.Naval Headquarters 677/06 1. Office contingencies
2. As enumerated against item (2) and

other miscellaneous types of expenditure
186

(a) 6(contd.) 3.Expenditure of non-recurring nature

debitable to the small measures grant as
contemplated in Government of India
Ministry of Defence letter No.6494-
M/Coord(A), dated 23-8-48
4.Rental charges, call bells and push
buttons etc.
private servants)
6.Honoraria payable to stenographers who
the meetings, conferences, etc., arranged
by the Naval Headquarters as contemplated
in Ministry of Defence OM
No.53399/CAO/A/(P&C)/4364/D (Est.I),
dated 19.3.55
7.Entertainment grant sanctioned by the
Chief of Naval Staff (when appointment is
held by Naval Officers vide NI 144/59)
8.Expenditure towards the cost of fire

precautionary arrangements in NHQ in
respect of First Aid Fire appliances placed
in NHQ.
7.Other Miscellaneous 677/07 Similar to those given against item 2.

Establishments
Entertainment grant sanctioned of the Flag
Officer Commanding in-chief command
8.Naval Armament Inspection 677/08 Similar to those given against item 2

Organisation
9.Training of Civilian 677/09

Employees of the Indian Navy
187

(b) Printing charges,Stationery
and forms:
1.Printing 679/01 Note: Same particulars as given against
Code Nos. 1/570/01 and 1/570/02 will
apply.
2.Stationery and Forms 679/02
(c) Amenities 680/00 Purchase of articles of amenities which are
not included in the authorised scale, sport
gear, indoor games, literature, radios,
gramophone-records, musical instruments,
etc. and other amenities that help in the
well-being and morale of the soldiers.
(d) Tele-communication items/
services
1. Hiring of Telephones 681/01 Hiring of telephones and payment of Value
Added Services including Internet
connectivity/Broadband
2. Renting of Circuits 681/02 Renting of circuits including Terrestrial,
bandwidth on submarine cable, INMARSAT,
SATCOM, Wireless etc.
3. Management of Tele- 681/03 Management of Tele-Communication
Communication Networks networks including procurement and
maintenance of all kinds of communication
items/technology/services and will also
include:
(a) All categories of telephony and
communication network equipments, Radio
Access Network items, Telecom network/
Telephone-related items, Media Secrecy
Units, etc.
( b ) Te l e c o m c o n s u l t a n c y ( d e s i g n ,
optimization and audit) & training, power
supply, environment control equipment, fire
protection equipment, data centres, test
equipment and tools etc.
(c) Any satellite communication related items/
services to meet operational requirements.
(d) Any communication equipment/ services
necessitated due to improvements in
technology.
188

Sub-head (e) (i) Other Misc 685/00 1. Payment to civil (State) Government
Expenditure on account of medical treatment of Naval
personnel in Civil Hospitals.
2. Expenditure in connection with the Navy
Groups of the Ordnance Depot, Mumbai.
3. Other incidental charges such as
insurance premium etc. for the insurance
of imported stores,(the cost of which is
finally adjusted in England) payable in
India will be compiled to this head. In the
case of stores procured from foreign
countries other than through the High
Commissioner of India in U.K., the
incidental charges will be compiled to the
stores is debited.
4.Contribution to Health Ministry on account
of Contributory Health Service Scheme.
5.Repairs to Guns and Gun Mounting, etc.
by the A.O.C., incidental and miscellaneous
expenses, display advertisement
6.Cost of medical comforts, minerals etc.
issued to sick patient on board the ships
and Dockyard Dispensary
7.Refund of examination fees
8.Toll charges
9.Fees paid to outside drivers
10.Any other charges not falling under any
other minor head
11.Disinfection charges
12.Moiety of survey fees paid to Navy
Officers
13.Funeral expenses
14.Rewards for rescuing
15.Damage done to private vessels by
Navy vessels
16.Removing ashes from Bombay
Dockyard
189

SubHead (e) (contd.) 17. Irrecoverable bad debts and other

losses to Government written off by C.F.A.
18. Fees for setting examination papers
19. Maintenance of buoys and Moorings for
mine swept channels outstations
20. Testing charges of Indian Navy
cylinders, instruments, machinery, etc.
through outside agency
21. Compensation for losses in action by
fire, shipwreck etc.
22.Losses of cash
(ii) Foreign Specialist/Training

of Personnel Abroad:
1. Foreign Specialists on 685/01
deputation to India
2. Indian personnel abroad for 685/02
training/Acquisitions/Delivery
of Acceptance Trails/Factory
Acceptance Trails
(f) Sports Activities 686/00
(g) Departmental canteens:

1. Pay and Allowances and 686/01
other Misc. Expenditure
2. Over-time Allowance 686/02
(h) M.E.S. Establishment:

1.Misc. Expenses except 687/01
Conservancy & Hot weather
charges
2.Printing & stationery 687/02
3.Telephone 687/03
4.Payment of other Deptts. 687/04
for work done for Defence
(i)Grants-in-Aid to 688/00
Institutions
190

(j)Flight Safety Related 690/00

Activities
(k)Legal Expenses
1. Payment of Court fees and 690/05

legal expenses.
2. Payment of fee, 690/06

remuneration and professional
charges to Advocates, Law
firms, Arbitrators, etc.
191
MAJOR HEAD 2078-DEFENCE SERVICES-AIR FORCE
MINOR HEAD 101-AIR FORCE
Pay and Allowances of the
Personnel:
(a) Pay and allowances of Pay of rank - Officers (including
Officers: Meteorological officers and officers under
training)
Encashment of leave entitlement of
personnel who die in harness
1. Air Headquarters:
i. Flying 701/01 Flying bounty, qualification pay,
ii. Technical 701/02 Entertainment allowance
iii .Non-Technical 701/03
2. Air Force Formations: 1. Dearness allowance, Compensatory
i. Flying 701/04 allowance (Mumbai and Kolkata) Out-fit
ii. Technical 701/05 allowance. Refund of excess charges on
iii. Non-Technical 701/06 account of House Rent where service
iv. DSC Officers serving 701/07 quarters have not been provided under
with Air Force A.F.I. 8/S/50
2. Refund of excess charges on account of
electricity and water when service from
sources other than M.E.S. are availed
under A.F.I. 8/S/50. Refund of excess
charges on account of furniture when
furniture from Service sources has not been
supplied under A.F.I.6/S/48. Leave pay,
Advance of Pay, Subsistence allowances,
Pay and allowances of Foreign A.F. Officers
under training in I.A.F.
3. Parachute Jump Instructor‘s pay, special
pay, Expatriation allowance. Foreign
allowance, Test Pilot pay, Kit Maintenance
allowance, Special Disturbance allowance,
Extra allowance to trainees/deputationists
4.Entertainment/representational grant to
Air Attaches
5.The expenditure in r/o officers employed
in MES Estt. for Air Force works will also be
debited to this head.
192
MINOR HEAD 101-AIR FORCE (contd.)

(b) Pay and allowances of Out fit allowance to cadets. Monetary grant
Flight cadets: to direct entry flight cadets vide AFI/S/49 &
i. Flying 702/01 50/1951. Washing charges of cadets
ii. Technical 702/02 uniform when washing is done under
iii. Non-Technical 702/03 contract with dhobi, scholarships, pay and
allowances of foreign Ft. cadets undergoing
training in the AF. Encashment of leave
entitlement of personnel who die in
harness.
(c) Pay and Allowance of
Airmen:
(i) Technical 1. Pay & allowances which are processed

through IRLAs by AFCAO and adjusted
1.Regular Pay and Allowances 703/01 through Jt. CDA(AF) New Delhi viz. Pay
(other than local allowances) and rank badge pay, Special parachute
pay, Dearness allowance, Expatriation
allowance, Foreign allowance, Flying
Bounty, Compensatory allowance, Pay and
Allowances of Foreign Air Force Airmen
under training in Air Force, Extra allowance
to trainees/deputationists, kit and uniform
maintenance allowance, Hair cutting
allowances, Washing charges of Airmen‘s
uniform under contract with dhobi, washing
allowance given in cash in lieu of free
washing service, Encashment of leave
entitlement of personnel who die in harness
and subsistence allowance to Airmen while
in prison or in custody and other allowance
as and when they arise. Monetary
allowance in lieu of Rum and cigarettes.
2. The expenditure in respect of personnel

below Officer rank in MES Establishment
for Air Force works will also be compiled to
this head.
193

2.Local Allowances 703/02 Allowance payable locally at unit level and
adjusted in the account by PCDA. (Air Force)
(Main Office) Dehradun viz. LRA, TJRA,
Living out Allowance (including
conservancy allowance payable to Airmen
in lieu of the conservancy services),
Children education allowance claims/tuition
fee claims, outstation allowance, other
causal miscellaneous allowances as and
when they arise and subsistence allowance
to Airmen while in prison or in custody
(ii) Non-Technical
1.Regular Pay & allowances 703/03 Same as against 703/01
(other than Local allowances)
2.Local allowances 703/04 Same as against 703/02
3.DSC personnel serving with 703/05 Same as against 703/01 and 703/02.
Air Force
Note: Expenditure on other items
(excluding deferred pay and kit uniform
maintenance allowances relating to these
personnel) such as travelling, stores,
miscellaneous, expenses will be charged to
the relevant heads under Major Head 2078,
Minor Head-105 (a), Minor Head 110 &
Minor Head 800 subject to certain
exceptions outlined in Equipment
Accounting Instruction 145/54 effective from
1982-83
(d) Pay and allowances of non- (705) Encashment of leave entitlement of
combatants (enrolled): Personnel who die in harness
1. Air Headquarters 705/01
2. A.F. Formations 705/02
General Note Under Minor Head 101:
Pay and allowance of Air Force personnel
employed in Inter Service Organisation will
be compiled to respective Code Nos.under
Sub head (a) & (c) ante.
(e)Leave Travel Concession:
i. Officers 706/01
ii. Others 706/02
194

(f) Medical Treatment: Cater for amount paid as reimbursement of

i. Officers 707/01 Medical Expenses incurred on treatment in
ii. Others 707/02 Civil/Private Hospitals by Air Force
personnel and their dependent in
emergency cases.
195
MINOR HEAD 102-RESERVE AND AUXILIARY SERVICES

(a)Pay and allowances of 711/01

Officers
(b)Pay and allowances of 711/03

Airmen
196
MINOR HEAD 104-CIVILIANS
(a) Pay and allowances of 723 Incidence on account of night duty
Gazetted Officers allowance will also be accounted for under
this Minor head.
Pay of Gazetted Officers (Civilians) and
also Dearness Allowance, Compensatory
allowance, Leave Pay Subsistence
allowance, Advance of Pay, House rent
allowance, personal pay.
1.Air Headquarters 723/01 Pay and allowances of Gazetted officers

(Civilians) borne on the Air Force
establishments of Air HQrs only.
2.Other Formations 723/02 Pay and allowances of Gazetted officers
(Civilians) borne on the establishment of Air
Force Units, other than those of Air
Headquarters.
3.Medical Treatment 723/06 Caters for amount paid towards Medical
(b) Pay and allowances of 724 Pay, Dearness allowance, Compensatory
Non-Industrial Employees allowance and House rent allowance,
(Group 'B' and 'C' Personnel) Leave pay, Advance of pay, Subsistence
allowance, charge allowance, special
allowance, personal pay, pay etc. paid in
lieu of notice of discharge etc.
1.Air Headquarters 724/01 Pay & allowances of non-Industrial
establishment of Air HQrs.
2.Other Formations 724/02 Pay & allowances of non-Industrial
establishment of Air Force Units other than
those of Air HQrs.
(Class II,III and IV personnel)
(c) Pay and allowances of 725 Same as at head (b) above
Non-Industrial Employees
(Group 'D' personnel)
1.Air Headquarters 725/01
2.Other Formations 725/02
197
MINOR HEAD 104-CIVILIANS (contd.)

(d) Pay and allowances of 726 Pay, dearness allowance, compensatory

Industrial Employees and house rent allowance, leave pay,
advance of pay, subsistence allowance,
charge allowance, special allowance,
personal pay, pay etc. paid in lieu of notice
of discharge etc. to Industrial personnel of
Air Force establishments.
1.Group 'C' Industrial 726/01
2.Group 'D' Industrial 726/02

(Class III & IV personnel)
(e) Pay and allowances of 727

Casual employees
1.State Govt. Employees 727/01 Charges payable to the State Govts. etc. for
employment of PAP/PAC personnel
including Home Guards etc. against specific
Govt. sanctions
198
MINOR HEAD 104-CIVILIANS (contd.)

2.Others 727/03 (i) Pay and allowances Group 'B' 'C' & 'D'
personnel employed on duty, authorised
IAFA-497, subject to local control against
financial allotments made for the purpose
by Air Headquarters
(ii) Pay and allowances and other
expenditure connected with personnel not
borne on the regular Air Force
establishments but engaged on contracts
against specific Govt. sanctions and duly
authorised-IAFA-497

(Casual employees)
(f) Pay & Allowances of MES

Estt:
1.Officers 728/01
2.Others 728/02
3.Overtime Allowance:
(i) Others 728/04

199
MINOR HEAD 105-TRANSPORTATION

(a) Travelling and out station 730 This head covers only the cash expenditure
allowances on Tour/Ty. duty, transfer and duty moves,
expenditure through Railway warrants,
concession vouchers is compilable to code
head(731) .
1.Tour/Ty duty of officers/staff:
(i) Air Headquarters 730/01 Expenditure in cash on travelling

allowances payable to officers and staff on
(ii) AF Units/Formations 730/02 tour or Ty. duty assignments including
courses of Instruction involving journey
expenses by rail, road and air and
incidental detention charges (excluding cost
of Rly. Warrants etc.) admissible under
Travel Regulations.
2.Transfer Moves:
(i) Air Headquarters 730/04 Cash expenditure connected with travelling

and other allowances including disturbance
(ii) Air Force Units/ 730/05 allowance connected with transfer
Formations (expenses connected with unit moves are
compilable to code heads 731, 732 and/or
733) of officers, airmen, civilians and
establishment (including their families)
including detention charges and incidental
expenses admissible under Travel
Regulations.
3.Other Expenses 730/06 1.Reimbursement of out-of-pocket
expenses to Air Force Provost Marshal
Personnel and Liaison units
2.Travelling and outstation allowance to
Defence Security Corps personnel serving
with the Air Force.
3.Transportation charges of Air Attaches/
Advisers in Indian Diplomatic Missions
abroad and those of their staff
4.Travelling and other allowances payable
to non-official members of committees etc.
in respect of Air Force.
200

4. Foreign Travel 730/07 Passage for Air Force Officers, Civilians

Officers and others deputed abroad for
training/courses/posting to Embassies
abroad etc.
(b) Rail Charges 731 Covers expenditure on travelling by rail

through Railway Warrants, concession
vouchers, and on movement of stores by
Military Credit Notes in connection with
move of units from one place to another,
tours, transfers, issue or receipt of stores by
stock holding units.
1. Personnel 731/01 Travelling charges of Air Force personnel

(including their baggage) on warrant.
Conveyance of released personnel.
Adjustment of debits raised by Railways on
account of concession vouchers
2. Stores 731/02 Charges for carriage of stores on warrants,

credit notes etc. charges for the special
carriages for transport of Aeroplanes
(c) Air Transportation charges: 732
1.Personnel 732/01 Charges paid by 'T' Section (Controller of

Defence Accounts (A.F.) Office) to Air
Companies for the personnel travelling on
Air Passage Warrants
2.Stores 732/02 Air Freight on stores received/dispatched by

Air
3.Charter of Aircraft 732/03 This caters to charges paid to Air

Companies for charter of Aircrafts for
President's visit abroad
201

(d) Sea and Inland Water 733

Charges
1.Personnel 733/01 Expenditure on account of free conveyance

(including passage money in lieu of
passages where admissible) of individuals
moving on duty by sea, their baggage,
authorised charges and conveyance other
than for which separate heads of account
exist.
2.Stores 733/02 1.Sea freight on stores within Indian Limits
2.Wharfage charges
3.Harbour charges
4.Sea freight charges payable in India on

imported stores will be compiled to the
stores is debited.
(e) Hired -Transport Charges: 735/01 Hiring of Transport for personnel and stores
i) Personnel will be compiled to this head.
No hire charges are payable to ASC when
ii) Stores 735/02 Transport belong to ASC itself.
(f) Passage & conveyance of 737/01

MES Estt.
202

(a) Air Frames and Engines 741 1.This head will be operated upon for all
renewal /replacement, maintenance upkeep
etc.
2.Expenditure on account of Engineering
1. Procurement of the Air 741/01 specialists including Foreign specialists will
Frames and Engines through be compiled under this head.
HAL
2. Procurement of new Air 741/02

frames and Engines from other
sources
3. Payment to HAL for repairs, 741/03

maintenance etc. of AF Air
Frames Engines-Fighter/Fighter
Trainer of Russian origin
(excluding MIG-29)

maintenance etc. of AF Aircraft
Engines-Jaguar

Engines-Canberra, Hunter, AJT
HAWK and UAV

maintenance etc. of AF Aircraft,
Engines-Kiran,Iskra and HPT-
32

maintenance etc. of AF
Aircrafts, Engines, Avro,
Dornier and Boeing
203
MINOR HEAD 110-STORES (contd.)

Sub.Head (a) (contd.)

maintenance etc. of AF
Aircrafts, Engines-Chetak,
Cheetah

maintenance etc. of AF other
engines/Aircrafts
10. Payment to services other 741/10

than HAL for repairs,
Engines-Fighter & Fighter
trainer Russian origin
(excluding MIG-29)
11. Payment to agencies other 741/11

Engines-Transport aircraft &
Helicopters of Russian origin
12. Payment to agencies 741/12

other than HAL for repair,
Engines of Mirage

other than HAL for repairs,
Engines etc. of Jaguar

maintenance etc. for AF Aircraft
Engines-Canberra, Hunter and
UAV
204

15.Payment to agencies 741/15

otherthan HAL for repairs,
Engines-Kiran, ISKRA, HPT-32,
Embraer Executive Jet and AJT
HAWK
16.Payment to agencies other 741/16

Engines-Avro, Dornier, Boeing

maintenance etc.of AF Aircraft,
Engines-Chetak, Chettah

otherthan HAL for repairs,
maintenance etc. of AF Radars
& other engines
19.Payment to HAL for repairs, 741/19

maintenance etc. of AF Air-
craft, Engines-Mirage
20.Payment to HAL for repairs 741/20

maintenance etc. of AF Air
Craft, Engines MIG -29
21.Customs duty 741/21
22.Deduct- value of stores 741/22

Army & Navy.
205
maintenance etc. of AF,
Aircraft, Engines, SU-30.
than HAL for repairs, main-
tenance etc. of AF, Aircraft
Engines-SU-30.
25. Payment to HAL for repairs 741/25
maintenance etc. of AF Radars
of all types.
than HAL for repairs
Engines-MIG-29
maintenance etc. of Advance
Light Helicopter.
28. Payment to HAL for 741/33
renewal/replacement repairs,
maintenance etc of Airframe
and Engines for Light Combat
Aircraft (LCA) ―"Tejas".
than HAL for
renewal/replacement repairs,
maintenance etc of Airframe
and Engines for Light Combat
Aircraft (LCA) ―"Tejas".
(b) Aviation stores: 742 1.This head will be operated upon for all
renewal /replacement, maintenance upkeep
etc.
2.Expenditure on account of Engineering
specialists including Foreign specialists will
be compiled under this head.
1. Aviation stores-local 742/01
purchase
2. Aviation stores-supplied by 742/02
HAL in respect of schemes
206

Sub.Head (b) (contd.)

3. Aviation stores for Fighter 742/03
and Fighter Trainer of Russian
origin and overhaul projects of
these Aircraft (excluding
MIG29)- supplies by HAL for
maintenance
4. Aviation stores for Jaguar- 742/04
supplies by HAL for
maintenance.
5. Aviation stores for Canberra, 742/05
Hunter, UAV and AJT HAWK
Aircraft-supplies by HAL for
maintenance
6. Aviation stores for Kiran, 742/06
Iskara and HPT-32 - Aircraft-
supplies by HAL for
maintenance
7. Aviation stores for Chetak, 742/07
cheetah Helicopters etc. –
supplies by HAL for
maintenance
8. Aviation stores-Transport 742/08
Aircrafts & Helicopters of
Russian origin and overhaul
projects of those Aircrafts -
supplies by HAL for
maintenance
9. Aviation stores-Avro, 742/09
Dornier- supplies by HAL for
maintenance
10. Aviation stores-Common 742/10
systems- supplies by HAL for
maintenance
207

11. Other Aviation stores- 742/11

supplies by HAL for
maintenance
12. Aviation stores-Schemes- 742/12

sources other than HAL
13. Aviation stores for Fighters 742/13

and Fighter Trainers of
Russians origin and overhaul
project of these Aircrafts-
(excluding MIG-29) sources
other than HAL (maintenance)
14. Aviation stores for Mirage- 742/14

(maintenance)
15. Aviation stores for Jaguar- 742/15

(maintenance)
16. Aviation stores for 742/16

Canberra, Hunter and UAV -
sources other thanHAL
(maintenance)
17. Aviation stores for Kiran, 742/17

ISKARA, Embraer Executive
Jet, AJT HAWK and Business
Boeing Jet Aircraft- sources
18. Aviation stores for Chetak, 742/18

Cheetah Helicopters- supplies
208


19. Aviation stores-Transport 742/19
Aircraft & Helicopters of
Russian origin and overhaul
projects of those Aircraft-
(maintenance)
20. Aviation stores-Avro, 742/20
Dornier & Boeing aircraft
Sources other than HAL
(maintenance)
21. Aviation stores-Russian 742/21

origin Radar associated
equipment ATC & EW
Equipment- sources other
than HAL (maintenance)
22. Aviation stores-Common 742/22
systems-sources other
23. Aviation stores-Engineering 742/23
support-sources other
24. Aviation stores-Guided 742/24
Weapons-sources other
25. Aviation stores-TST, PSM, 742/25

Tropo units-sources other
26. Parachute & Safety 742/26

Equipment stores- sources
209

27. Aviation stores-Computers and 742/27

Associated Equipment-sources
28.Other Aviation stores-sources 742/28
29. Spl. Vehicle mounted Aviation 742/29
stores-sources other than HAL
(maintenance)
30. Simulator & system stores 742/30
sources including HAL
(maintenance)
on payment to MES, Army & Navy.
33.Aviation stores-Mirage Aircraft 742/33
supplies by HAL for maintenance
34. Aviation stores MIG-29 Aircraft, 742/34
supplies by HAL for maintenance
35. Aviation stores SU-30 AF 742/35
Aircraft supplies by HAL for
maintenance
36. Aviation stores-SU-30 AF 742/36
Aircraft supplies by sources other
than HAL for main tenance
-
37. Aviation stores -Radar all types 742/37
supplies by HAL for maintenance,
repairs etc.
38. Aviation stores-MIG 29 aircraft 742/41
(maintenance)
39. Aviation stores- Advance Light 742/42
Helicopter supplied by HAL for
maintenance.
210

40. Aviation Stores-Advance Light 742/43

Helicopter supplied by sources
other than HAL for maintenance.
41. Central procurement of spares 742/44

& Annual Maintenance Charges
(AMC) of Airborne Warning And
Control System (AWACS)
42. Aviation stores for AW-101 742/45

VVIP/VIP Helicopter for services
and procurement of
spares/equipment-Sources-Other
than HAL
43. Aviation stores for AW-101 742/46

VVIP/VIP Helicopter for services
and procurement of
spares/equipment- through HAL
44. Aviation stores for Light 742/47

Combat Aircraft (LCA) ―"Tejas"
Supplies by HAL for maintenance
45. Aviation stores for Light 742/48

Combat Aircraft (LCA) ―"Tejas"
Supplies by other than HAL
(Maintenance)
211

(c) M.T. Stores 743 Cost of such Air Force Stores as are
enumerated in all Sections of 16,17,18,41,
53,61,161,216, 263, LV7, LV6, priced
vocabulary of Air Force Equipment, (AP
1086) Cost of repairs/overhauls etc. carried
out by private firms will be compiled under
local purchase.
1.Expenditure on procurement which have
a value of less than Rs.10 Lakhs each and
which have a life less than 7 years is to be
2.This head will also be operated for all
renewals/replacements, maintenance/up-
keep etc. irrespective of value/life of each
item.
(d) Provisions 744 Cost of items of rations including fresh
condiments as authorised in the scales of
rations and supplies issued by the A.S.C.
where authorised to be purchased locally.
(e) Coal, Firewood & LPG 745 Cost of items of fuel (wood kindling, steam
coal and coke hard) as authorised in the
scale of A.S.C. supplies issued by the
A.S.C. where authorised to be purchased
locally.
(f) P.O.L
i) Local Purchase 746/01 1.Cost of petrol (Aviation and MT) oils and
greases in Section 34A and B of vocabulary
Central Purchase:
ii) Aviation Turbine Fuel 746/02 2.Cost of other POL items & kerosene oil of
all grades
212

(f) (contd.)
iii) Central purchase of other 746/03
POL items
iv) Customs Duty 746/04
v) Deduct- value of stores 746/05
issued to MES, Army & Navy
(g)Ordnance Stores: 747 1. Cost of such stores as are shown as

Ordnance supplies in AF Units Equipment
1. Local Purchase 747/01 Tables and are enumerated in Section 7 A,
7B, D & E, 12A to H, 19,20,21A to H, and
2.Central Purchases 22p,23,23A and 33D of priced vocabulary of
AF Equipment AP 1086(I)
2. Cost of making and repairing of
i) Procurement of items of 747/02 Ordnance stores, cost of scraping and
ordnance origin from HAL and painting of bombs etc. done locally by Air
through DGS&D. Free Foreign Force.
Exchange and Letter of credit 3. Cost of treatment with preservatives of
etc. channels. bombs etc. done locally by Air Force.
4. Cost of repairs and modification of
bombs done locally by the Air Force.
ii) Maintenance Non-HAL 747/03 5. Cost of washing materials for use by
(Arms and Ammunition) dhobies borne on the establishment (cost is
not to be debited on the basis of issues
made from stores but on basis of purchases
iii) Maintenance Non- 747/04 made or adjustments carried out on account
HAL(other than Arms and of debits raised by Army)
Ammunition) 6. Cost of khas khas tatties.
iv) Scheme (HAL/Non-HAL) 747/05
v) Procurement of Ordnance 747/06

stores from DGOF
vi) Custom Duty 747/07
vii) Deduct-value of stores 747/08
Army & Navy
213
(h) Clothing Stores: 748 1.Cost of public and personal clothing

articles as are enumerated in sections 22A
1) Local Purchase 748/01 to H of the priced vocabulary of A.F.
2) Procurement of clothing 748/02 Equipment A.P. 1086 (I)
stores sources other than
DGOF 2.Charges on account of making fitting and
3) Custom Duty 748/03 completing clothing (Tailoring charges)
4) Procurement of clothing 748/04
stores from DGOF 3.Cost of repairs and stitching to clothing
5) Deduct- value of stores 748/05 stores done locally by Air Force including
issued on payment to MES, M.I.R./S.S.Q.
Army & Navy
4.Cost of repairs to clothing done by Army,
washing charges of public clothing stores.
Repair charges relating to boots and shoes
the maintenance of which is the
responsibility of the State.
(i) Medical Stores. 749 Cost of disinfectants and medical stores
and medicines when these are purchased
locally.
(j) Other Miscellaneous stores. 750 1.Cost of such A.F. Stores as are
enumerated in Sections (all Sections) 1,3A,
B, C, all sections 4,13, 29, 30A, B, C, 31B,
32A, B,C, 32D, 33A, B, C, E, F, G, 39C, 40
all sections 42/1 (India) 42/2 (India) 42A to
G, 42I, 42J, 44A, 44, 45A, 45, 49, 52, 63 of
the priced vocabulary A.F. Equipment A.P.
1086 when purchased locally.
2.Cost of repairs to miscellaneous stores.
3.Laboratories
4.Cost of washing materials for use by
dhobies borne on the establishment.
5.Cost is not be debited on the basis of
issues made from stores but on the basis of
purchases made or adjustments carried out
for debits raised by the Army.
214

1.Local Purchases */01 When stores are purchased locally by A.F.

Units, Wings, Stations, Wings HQrs. on
their behalf direct from private firms the cost
thereof is chargeable to this detailed head.
Expenditure on account of upkeep of
laboratories.
2.Central Purchases */02 1.Cost of stores enumerated in the priced

vocabulary of A.F. Equipment (1086) (I) as
shown against relevant Code Heads 743 to
744 and 748 to 750 when received from
other services, Ministries and Countries
other than U.K.
2.Procurement of stores from Central and

State undertakings (like H.A.L., B.E.L., etc.)
through Central purchase agencies or by
Ministry of Defence (Finance)
Note.1: Stores purchased from the above

undertakings under direct/local purchase
powers delegated to the administrative
authorities will be debited to the "Local
purchase" head.
Note.2: Cost of Khas Khas tatties is to be

booked to Code Head 747/02. Wef 1971-72
expenditure on stores formerly debitable to
the head "Charges in England" is also
debitable to this head.
3.Customs duty */03

4.Deduct-value of stores issued on */04
payment to MES Army & Navy
*743 to 745, 749 to 750
as the case may be
215
.
(k) Research and Development 751
Projects
1.Expenditure on Air Force 751/01
Projects under taken at H.A.L.
2.Expenditure on Air Force 752/01

Projects under taken at BEL.
3.Expenditure on A.F. Projects 753/01 Expenditure on tests and trials for experimental
undertaken by other agencies. and development purposes and indigenous
development of equipment undertaken by IAF
units and other agencies will be compiled to
(l) Information Technology: this head.
1.Hardware
i. Local Purchase 754/01 Similar remarks as against 110 H-Army
2.Software
3.Maintenance
i.Local Purchase 754/05
consumables
Training
(m)- Security related Equipment:
1.Procurement 755/01 Expenditure on procurement of security related
equipment costing less than Rs.10 Lakhs each
with a life span of less than 7 years.
2. Repair & Maintenance 755/02 Expenditure on repair & maintenance including
expenditure on AMC, of all equipments
purchased from revenue and capital budget.
216
MINOR HEAD 111-WORKS

(a) Major Works The cost of new Major works undertaken

on or after 1-4-1948 will be debited to
Major Head 4076-Sub Major head 03.
(i) Works executed under 756/01 Caters for expenditure on operational

Operational Works Procedure. works irrespective of cost including
M.E.S.
(ii) Other Revenue works 756/02 Original works costing more than
Rs.20,000 and upto Rs1.00 lakh (including
P.O.L. Projects)
(b) Minor Works 757/00
(c) Losses 759/00
(d) Maintenance of buildings,

communications, furniture etc.
1.Permanent buildings 760/01
2.Temporary hutted buildings 760/02
3.Hired/leased/requisitioned 760/03
buildings.
4. Air fields, Runways, Taxi 760/04

Tracks, Hard standing Aprons
etc.
5.Roads. 760/05
6. Furniture 760/06
7.Special repairs 760/07 Caters for special repairs to Buildings,

Furniture, Roads, Airfields, Runways, Taxi
Tracks, Hard-standing Aprons, etc.
217

(d) (contd.)
8. Miscellaneous 760/30
9. Wages and salaries 760/35 Incidence on account of night duty

this head
(e) Maintenance and operation
of installations
1.Water supply:
(i) Payment of Tariff Bills 761/01
(ii) Expenditure on 761/09

Maintenance & Repair
2.Electricity:
(i) Payment of Tariff Bills 761/03

(ii) Expenditure on 761/05
Maintenance & Repair
3.Refrigeration and air 761/06

conditioning
4.Special repairs 761/07
5.Miscellaneous 761/08

this head
7. PNG Supply
(i) Security Deposit 761/11
(ii) Payment of Tariff Bills 761/13
218

(f) General Charges
1. Rent for hired/requisitioned

/leased buildings including
annual recurring compensation.
(i) M.E.S 762/01

(ii) D.L. & C 762/02
2. Rates and taxes:
(i) Cantonment. Boards 762/03

(ii) Other local bodies 762/09
3. Payments for railway sidings 762/04 Maintenance and upkeep of railway

and platforms. sidings, platforms and level crossings
which are solely used by the A.F., Pay of
gate keepers, etc. and cost of other stores
incurred in connection with sidings and
platforms.
4. Rent for hired/requisitioned/

leased land including annual
(i) M.E.S 762/05

(ii) D.L. & C 762/06
5.Terminal compensation:
(i) M.E.S 762/07

(ii) D.L. & C 762/08
219

(f) (contd)
6.Miscellaneous:
(i) M.E.S 762/30 Pay of Chowkidars and other expenditure

incurred in connection with vacant building
(ii) D.L. & C 762/31 on charge of the Air Force.
7.Ground rent of Hall of States 762/41

at Pragati Maidan.
8.Wages and salaries 762/45 Incidence on account of night duty
this head
(g) Departmental charges on 763/00 1.All departmental charges to be levied on

works, services rendered by Air Force Works executed by the M.E.S.
MES, etc.
2.Deparmental charges (other than
pensionery charges) on works services
carried out as a standing arrangement by
other departments for the Air Force.
Note: Departmental Charges levied by

other Departments on account of
occasional works will be charged direct to
the works.
(h) Tools, Plants and
Machinery:
1.New Supplies (other than 765/01
Vehicles)
2.New Supplies of Vehicles 765/02
3.Repairs and Renewals of 765/03
Tools & Plants
4.Repairs to Vehicles 765/04
220
MINOR HEAD 200-SPECIAL PROJECTS

A. ADGES Special Projects

(a) Pay and Allowances 764/01 Pay and Allowances of Service Officers,
personnel and civilian employed on the
Project.
(i) Medical Treatment 764/06 Caters for amount paid towards Medical
Reimbursement to Civilian Govt.Servants.
(b) Transportation charges 764/02 Covers tour expenses, transportation

charges of personnel and stores by
road/rail, air and sea corresponding to
those classified under Minor Head 105 of
Major Head 2078.
(c) Incidental and 764/03 Charges corresponding to those

Miscellaneous expenditure incidentals to Minor Head 800 of Major
Head 2078 (including expenditure on
Office Telephones) except those relating
to consultancy service which will be
compilable to Sub Head (e)
(d) Expenditure on 764/04 Expenditure on setting up of

communication set up communication links including Training
Aids.
(e) Consultancy services 764/05 Represents charges payable for rendering

necessary consultancy services.
(f) Development Projects 764/08 Expenditure on special assignments to be

sanctioned by the Project Director/Min. of
Defence.
(g) Stores:
(i) Expenditure on Radars 764/09
(ii) Other stores 764/10
221
MINOR HEAD 200-SPECIAL PROJECTS (contd.)

(h) (i) Works chargeable to 764/11 Represents expenditure on revenue works

Revenue pertaining to the Projects.
(ii) Departmental charges 764/12 Departmental charges on works relating to

special projects carried out by MES.
222

(a) Unit allowances and 786 The item of expenditure which are
Miscellaneous expenses generally compilable to this head are
shown below: -
I. Cash allowance, prizes and rewards.
1.Allowances for firing musketry and
machine gun course.
2.Officers mess allowance.
3.Band allowance.
4.Conveyance allowance-late duty and
escort duty.
5.Interpreter‘s allowance.
6.Honorarium/fees to officers conducting
examinations in the Air Force.
7.Money prizes
8.Rewards for arresting deserters.
9.Reward for proficiency in typewriting.
II. Contingent items.
(Note: This covers all types of office
contingent expenditure)
III. Miscellaneous
10. Hire of cycles.
11. Cost of electrical current obtained from
non-military sources when for
administrative reason, Government of
India decides that it will not be charged to
Sub-Head C (Para 841 M.E.S.
Regulations)
12. Cost of repair of office cycles.
223

(a) (contd.) 13. Cost of water supply of the following

nature (Para 256 of M.E.S. Regulations):-
(a)Cost of drawing water from springs,
wells, etc., by animal or manual labour and
distribution other than by pipes and ducts.
(b)Charges connected with water supply to
troops on the line of march or in training
camps, other than camping grounds in
M.E.S. Charge.
14.Conveyance charges for cashing
cheques if service transport is not
available.
15.Petty conveyance and petty rail

charges.
16.Mazdoor charges for moving office

records etc., from one place to another.
17.Water proof and Umbrellas for orderlies

etc.
18.Cost of liveries and uniforms for office

peons and temporary followers including
stitching charges and repairs of uniforms
in stores.
19.Payment of municipal and other taxes

other than house tax, etc. which will be
debited to Minor head 111 vide Para 24(e)
Quarters & Rents.
20.Cold storage accommodation for

articles of perishable nature.
21.Loading and unloading charges of

stores and office records.
224

(a) (contd.) 22.Payment of Customs duty on inward

foreign parcels containing articles of
contingent nature.
23.Cost of law suits relating to works, etc.

will be compilable under Minor Head 111(f)
General Charges Para 262 of M.E.S.
Regulations.
24.Demurrage charges.
25.Money order commission (including

M.O. commission on remittance of pending
enquiry awards)
26.Hire of tents.
27.Examination of boilers.
28.Tinning of utensils.
29.Government contributions to labour

welfare fund sanctioned in A.F.I. 210/48
30.Extra messing on special occasions.
31.Washing charges of public clothing in

use in units (except clothing in stores)
32.Repair of kit bags.
33.Cost of marking and remarking of

articles of bedding.
34.Funeral expenses of Officers, Air men

and Others.
225

(a) (contd.) 35.Expenditure on Ceremonial Parades

except transportation.
36.Purchase and repair of inter-

communication telephone sets.
37.Charges for additional lines in Civil

Telephone Directory.
38.Compensation granted under

Workmen's Compensation Act.
39.Mess maintenance allowance of

Sisters' mess.
40.Registration and licensing fees under

Factory Act.
41.Official postage and telegrams.
42.Purchase/supply of steel almirahs and

steel cupboards etc.
IV. Medical
43.Dental treatment of A.F. personnel by

civilians.
44.Charges for making medical equipment

of common use (except purchase of
Medical apparatus and other medical
equipments)
45.Part-time attendance of nurses.
46.Medical books.
47.Honorarium to blood donors.
226

(a) (contd.) 48.Repairs to M.I. Rooms/S.S.Qrs/

Hospital lines and other equipment
including Red Cross Stores (except repairs
to mechanical medical apparatus)
49.Washing of M.I.Rooms/S.S. Qrs/

Hospitals lines, bedding, patient's clothing
etc.

identify passes (except in the case of
private servants)
51.Upkeep of hospital gardens (including

the cost of water supplied from sources
other than M.E.S. irrigation water supply
system)
52.Cost of milk purchased locally for

supply to individuals engaged in
occupations involving risk of lead
poisoning.
53.Subsistence allowance paid to

pensioners of all the three services called
for re-survey medical boards held in Air
Force Hospitals.
227

1.Training Establishments. 786/02 1.Same as items (as applicable) appearing

against (a) above.
2.Messing, etc. of Cadets where service

messing is not provided.
3.Hire of medical films for Medical Training

Centre.
2.Maintenance Units. 786/03 Same as items (as applicable) appearing

against (a) above.
3.Air Headquarters. 786/04 1.Same as items (as applicable) appearing

against (a) above.
228
(a) 3 (contd.) 2.Entertainment grant for the Chief of the

Air Staff.
3.Pay of tattie coolies, bhisties, and
punkhalies. Cost of water jars, glasses,
chatties and surahies.
4.Expenditure of non-recurring nature
debitable to the Small measures grant as
contemplated in Government of India,
Ministry of Defence letter No.6494-
M/Coord(A) dated 23-8-1948.
5.Cost of electric bulbs for rooms occupied
by various sections etc. of Air H.Q. (Bulbs
in corridors, stair cases, lavatories etc. of
the building occupied by Air H.Q. will be
provided by CPWD/MES from the
maintenance grant for building)
6.Amenity grant for civilians at Air H.Q.
7.Honoraria payable to stenographers who
the meetings, conferences etc. arranged
by the Air Head Quarters as contemplated
in Ministry of Defence O.M.
No.53399/CAO/A(P&C)/4864/D/Est.I,
dated 19-3-55.
8. Expenditure towards the cost of Fire
Pre-cautionary arrangement in respect of
First-Aid Fire appliances placed in Air
HQrs by CPWD
4.Other Air Force Units and 786/05 1.Same as items (as applicable) appearing
Formations. against (a) above.
2.Cost of messing of civilian candidates
attending a Service Selection Board.
3.Enetertainment Grant Sanctioned for the
Air Force Commanding-in-chief Command.
5.Flight Safety Measures 786/10 Caters to all Air Commands.
229

(b) Meteorological facilities 786/12 Payments made to the Meteorological

provided by Civil Departments Department mainly for the supply of
weather reports and other information and
data relating to flying conditions.
(c) Anti-Sabotage Measures 786/13 Payments to meet the cost of guard
employed in Airfields, etc. for the purpose.
(d) Conservancy 786/14 Payments made to Cantonment

authorities, Municipal Committees (private
contractors) for conservancy services
rendered to Air Force Units, Pay of
Establishment employed on conservancy
duties outside Air Force lines ordinarily
rendered by the Cantt. Authorities. A.F.I.
No. 228/44 and Para 151 P. & A.
Regulations for the Air Force in India
refers.
Note: Cost of stores and service M.T. will
not be charged to this head, but to the
normal service heads. Charges for M.T.
Vehicles hired for conservancy work from
non-service sources will be booked to this
head.
(e) Hot Weather Establishment 786/15 Pay of hired punkha pullers, Pay of tattie
charges coolies, bhisties, punkhalies, water jars
(glasses, chatties and surahies)
Note1: The pay of tattie coolies bhisties,
punkhalies, water jars etc. required for Air
H.Q. is to be borne under the
miscellaneous expenses of Air Head-
quarters (Code No. 786/04)
Note2: Cost of Khus Khus tatties is not to

be charged to this head but to Central
purchase of Ordnance Stores as an article
of A.O.C. supply.
230

(f) Telephone charges

1.Trunk Call charges only 786/16
2.Other telephone charges 786/17 Cost of hire of telephones, land lines
communications other than those required
for operational use paid to Post & Tele-
graphs Department, P.B.X. extension and
junction rental, damages to the telephones
not due to negligence of any individual,
shifting and installation charges etc.
3.Renting of Circuits 786/18 Cost of renting circuits (Trunk Circuits,
Remote Control Circuits, and Telephone
Circuits) from the Post and Telegraphs
Department for Air Force Service
telephones and telegraph network.
(g) Annual Training Grant 786/19 This will cover the following types of
items:-
(i) Extra ration money allowance for

Cadets on intensive training.
(ii) Local purchase of all types of stores
required for secondary training e.g.
Kerosene oil for lighting purpose etc.
(iii) All expenses in training camps relating

to unit allowances and miscellaneous
expenses e.g. printing charges including
cost of sign boards prints, nails, ropes,
purchase of stationery not available
through service sources.
(iv) Special material required for minor

experimental works.
(v) Camp requisites such as cost of

construction of latrine boards, covers
wood,labour etc.
231
(g) (contd.) (vi) Washing charges for extra clothes

issued, blankets etc.
(vii) Minor expenses in connection with the
Army co-operation. When the expenditure
on secondary training involves co-
operation of exceptional nature by the A.F.
at the express request of the Army
authorities the expenditure on that training
will exclusively be met by the Army
Authorities from their estimates vide para 4
of Appendix I of F.R. Part II.
(viii) Cost of telephones on training
exercises.
(ix) All expenses incurred on Aero -
modelling in connection with the Pre -
commissioning and refresher courses for
N.C.C. Officers and Cadets conducted by
the Air Force.
(x) Expenditure on Aero-modelling

Hobbies clubs in the A.F. units to the
extent authorised under specific
Government orders.
(h) Educational Grant 786/20 1.Annual Educational Training Grant.

2. a) Purchase of books, equipment of
educational value on literary, technical,
professional, strategical, etc. aspects laid
down in A.F.O. 3/S/47 including hire on
purchase of films, maps, atlases, exercise
books, reference and general books, etc.
Books for recreational purposes shall not
be purchased.
(b) Maintenance of information rooms,
study centers or quiet rooms.
(c) Arts, crafts, and hobbies.
232

(h) (contd.) (d) Visits to places of educational interest.
(e) Pay of part time civilian instructors and

lecturers from within or without the
services.
(f) Any other purpose which will further the

aims and objects of education in the A.F.
Note: Books for recreational purposes will

not be purchased from this grant. Articles
of stationery will be obtained from the
normal supply sources or purchased
locally in accordance with the existing
rules but will not be charged to the
Educational Grant.
3.Cost of technical books for A.F. Training

Establishment and Air Headquarters.
(i) Amenities 786/21 1.Local purchase: -
(i) Sports gear and indoor games.
(ii) Gramophone records and musical

instruments.
(iii) Literature.
2.Cost of any other provision of articles

that helps in the well being and morale of
the airmen, which are not supplied by the
Government and which the airmen cannot
themselves provide.
233

(j) Anti-malarial and Anti-fly 786/22 1. A.F. share of expenditure incurred by

measures the Army in connection with anti-malarial
measures within Air Force lines.
Temporary labour employed in connection
with such measures for A.F. Units to whom
Station Hygiene Organisation is not
applicable.
2. Local purchase of stores peculiar to

anti-malarial and anti-fly measures not
available through usual service sources
and other cash expenditure incurred
locally. Maintenance and running cost of
M.T. will be charged to the appropriate
stores head i.e. petrol oil, etc. to the POL
head and MT spares and MT Vehicles to
connected stores head.
(k) Printing and Stationery

Forms
1.Printing Charges 786/23 Cost of Printing charges paid to the

Central and Provincial Govt. presses or
the local printing charges as authorised in
AFI 3/49.
2.Stationery and Forms 786/24 1. Expenditure on supply of paper and

stationery articles by the Department of
Printing & Stationery.
2. Expenditure on local purchase of
stationery.
3. Office Machines and 786/30 Cost of initial supply and replacement of

Appliances office equipments & appliances like fax
machines, duplicators/ copy printers,
electronic typewriters etc.
234

(l) Other Miscellaneous 786/25 1. (i) Expenditure incurred in Training of

Charges MT Drivers.
(ii) Tution fees payable to Non-Air Force

Training Institutions in India for courses of
Training availed of by Air Force personnel.
Tution Fees payable to Foreign
Govts./Institutions in respect of courses of
Training availed of by IAF officers/men
abroad in foreign countries will also be
compiled under this head. Where, however
no tution fee as such are specifically levied
by Foreign Govt./ Institution, but limited
consolidated charges comprising board
and lodging expenses, travelling
expenses, charges on other facilities
connected with the training courses etc.
are levied, such consolidated charges in
their country will be chargeable to this
head.
2.Arrear charges
3.Language rewards (AFI- 6/S/47)
4.Loss of cash (irrecoverable)
5.Loss due to: -

(i) difference between the official rate and
average rate of exchange in respect of
sterling transactions adjustable under debt
and deposit heads.
(ii) fluctuation in the rates of exchange of
foreign currencies (other than sterling)
235
Nature of the head Code Particulars of charges compilable

No. under the detailed heads shown in
column 1
(l) (contd.) 6. Loss of public money due to fraud etc.
written off by C.F.A.
7. Loss of kit and uniforms.
8. Loss or damage to stores.
9. Purchase of testing materials and
erection tests equipment etc. in Air Force
Selection Board.
10. Rent and maintenance charges of
Hollerith machines at Air Force Record
Office.
11. Payments to State Governments on
account of the cost of treatment of Air
Force personnel (including commissioned
officers) in civil hospitals.
12. Expenditure in connection with
Seminars / Workshop / Passing Out
Parades:
i. Provision of prizes.
ii. Engagement of Bands where Air Force
or Military Bands are not available.
iii. Printing invitation cards.
iv. Installation of loud speakers where
signals facilities are not available.
v. Payment for photographs where
service photographers are not
available.
vi. Decorations, hiring of shamianas,
furniture where not available from
service sources.
vii. Light refreshments and tea to special
guests invited to be present at the
Seminars/Workshop/Passing Out
Parades.
236

(l) (contd.) 13. Air Force Publicity Expenses:

i. Incurred by Air
Headquarters/Commands.
ii. Payable to Ministry of Information and
Broadcasting.
14.Compensation for injuries sustained by
Education Officers while on duty.
15. Purchase of D.G.C.A.'s publication
"AERADIO". Expenditure relating to
display of advertisements incurred by Air
Force units.
insurance premium etc. for the insurance
of imported stores (the cost of which is
India will be compiled to this head. In the
case of stores procured from foreign
countries other than through the High
Commissioner of India in U.K., the
incidental charges will be compiled to the
stores is debited.
17. Contribution to Health Ministry on
account of Contributory Health Service
Scheme.
18. Housing, landing and handling charges
of aircraft.
19. Charges payable to Army authorities
towards postal concessions to Air Force
personnel.
20. Expenditure on small measures (eg.
Fire Power Demonstration) in entirety
irrespective of the fact that expenditure on
individual items of a measure is normally
incidental to other respective heads.
21. Expenditure related to Information
Security Awareness Programme/
Campaign conducted by Air Force.
237
(m) Extra premia on PLI 786/26

Policies held by AF Personnel
(n) Payment to P & T and 789/00
Railway Departments on
account of cost of telegrams
issued and mail carried by Air
Despatch Service without pre-
payment.
(o) Training of Civil Employees 790/00
of Indian Air Force.
(p)Grants-in-Aid to Institutions 791/00
(q) Sports activities 795/01
(r) Training of personnel abroad 796/01
(s) Adventure cell 797/01 Expenditure on account of Air Force

Adventure activities will be compiled to this
(t) Departmental Canteens: head.
1. Pay & Allowances and other 798/01
Misc. Expenditure
2. Overtime Allowances 798/02
(u) M.E.S. Establishment:
1. Misc. expenses except 799/01
conservancy and Hot
weather charges.
2. Printing & stationery 799/02
3. Telephone 799/03
4. Payments to other Deptts. 799/04
towards work done for
Defence.
(v) Legal Expenses
2. Payment of fee, 792/02
remuneration and
professional charges to
Advocates, law firms,
Arbitrators etc.
238
MAJOR HEAD 2079-DEFENCE SERVICES-ORDNANCE FACTORIES
MINOR HEAD 001-DIRECTION AND ADMINISTRATION
Sub Head-A. Directorate
General of Ordnance Factories/
Ordnance Factories Board and
Offices of Additional Directorate
General of Ordnance Factories
at Kanpur and Avadi.
1. Pay and Allowance of 804/01
Officers
2. Pay and Allowances of 804/02
Others
3. Travelling Allowances
i. Temporary Duty Moves 804/03
ii. Permanent Moves 804/04
iii. Foreign Travel 804/05
iv. Hired Transport charges 804/13 Expenditure on hiring of vehicles for
movement of personnel.
4. Misc. Expenses Expenditure towards Fire Services/ Fire
i. Energy 804/06 fighting etc. carried out by annual contract
ii. Communications 804/07 services in OFB buildings.
(Telephone/
Telex/Fax/Postage and
Telegraph/
Microwave etc)
iii. Training 804/08
iv. Revenue Building 804/09
Maintenance
v. Other Misc. Expenditure 804/10
5. Overtime Allowance 804/11
Sub Head-B – Information Similar remarks as under 110-H Army
Technology
1.Hardware:
2.Software:
3.Maintenance:
consumables:
Training:
239
MINOR HEAD 004-RESEARCH AND DEVELOPMENT
Sub Head A- Pay and
allowances
(i) Officers 812/01 i) Allowances include all allowances except
TA/DA
(ii) NGOs/NIEs 812/02 ii) Expenditure on LTC to be booked to these
(iii) Industrial Employees 812/03 heads with cat. prefix 82.
(iv) Overtime allowances 812/04
(v) Direct Labour on cost 812/05 This head caters only for book adjustment.
(vi) Medical Treatment 812/06
Sub Head B-Transportation
(i) Temporary Duty 812/07
(ii) Permanent Move 812/08
(iii) Foreign Travel 812/09
Sub Head C-Maintenance
(I) Maintenance-Machinery & 812/10
Equipment
Sub Head D-Stores
(I) Direct Material on cost 812/11 This head caters only for book adjustment.
Sub HeadE-
InformationTechnology:
(i) Hardware 812/12
(ii) Software 812/13
(iii) Maintenance 812/14
(iv) Consumables & 812/15
Stationery
(v) Training 812/16
Sub Head F- Miscellaneous
(i) Electricity charges 812/17
(ii) Water charges 812/18
(iii) Communications 812/19
(iv) Training 812/20
(v) Office Equipment 812/21
(vi) Lab Equipment 812/22
(vii) Consumables (Milk, 812/23
Lemon etc)
(viii) Contract Labour 812/24
(ix) Transfer of Technology 812/25
(x) Other Expenditure 812/26
240
MINOR HEAD 053-MAINTENANCE- MACHINERY AND EQUIPMENT

Sub Head - Ordnance

(including Ordnance
(i) Expenditure incurred on 807/01 Expenditure on machinery and equipment

Machinery and Equipment through Trade Sources for maintenance/
through Trade Sources upkeep other than capital, will be compiled
to this head.
(ii) Customs Duty 807/02
241
MINOR HEAD 054 - MANUFACTURE

Sub Head - Ordnance All staff employed in the factory hospital

(including Ordnance and dispensaries except Medical Officers.
All Class III and Class IV employees in
Pay and allowances Schools attached to Ordnance Factories.
(i) Officers 805/01
(ii) NGOs/NIEs 805/02 Deduct - Grants-in-aid received from local
(iii) Industrial Employees 805/03 Govt. in connection with maintenance of
(iv) DSC Personnel (including 805/04 schools at Ordnance Factories.
Officers)
(v) Trainers (including 805/05 Note: (i) No shop-floor expenditure is
Probation Officers, Supervisors included here.
and others) (ii) "Allowances" include all
(vi) Other categories 805/06 allowances except TA/DA for which
separate Minor Head 105 has been
opened.
(iii) Expenditure on LTC to be
(vii) Overtime allowance: booked to these heads.
a) NGOs/NIEs 805/07
b) Industrial Employees 805/08
c) Other Categories 805/09
(viii) Medical Treatment 805/10 Caters for amount paid towards Medical
Reimbursement to Govt. Servants other
than item (iv) above i.e. DSC personnel
etc.
(ix) Payment to Labourers 805/11

engaged on contract within
Factory premises for
production Jobs.
242

Sub Head-Ordnance (including

Ordnance Equipment)
Factories
(i) Movement of Personnel
(including Officers)
1. Temporary Duty Moves 808/01
2. Permanent Moves 808/02
4. Hired Transport Charges 808/04 Expenditure on hiring of vehicles for
movement of personnel.
(ii) Movement of Stores: Cash expenditure on hire of Transport &

Bullock etc. whether obtained from ASC or
1. By Rail 808/05 direct.
2. By Civil Hired Transport 808/06 1. Caters for transportation of stores only
3. By Airlifting 808/07 2. Charges incurred on credit notes for
4. By Sea 808/08 the conveyance of stores.
3. Charges incurred for the conveyance
of stores by boats, river steamers and
by sea going vessels.
4. Wharfage landing and shipping
charges and harbour dues on stores.
imported stores, the cost of which is
finally adjusted in England will be
compiled to this head. In the case of
stores procured from foreign countries
other than through the High
Commissioner of India in U.K. the sea
freight charges will be compiled to the
same head of account to which the
cost of stores is debited.
7. Air Freight charges.
243
MINOR HEAD 106 - RENEWALS AND REPLACEMENTS

(i) Renewals and 813/01

Replacements
(ii) Erection and 813/02

Commissioning
(iii) Customs Duty 813/03
(iv) Freight Charges 813/04
244
MINOR HEAD 110 – STORES

Sub Head-Ordnance (including
Ordnance Equipment)
Factories
A. Local purchase
(i) Materials purchased locally 806/01 1. Local purchases.
2. Postal charge in connection with
the purchase of local stores.
3. Cost of printing stationery for
articles required for manufacturing
purposes.
ii) Stores transferred from 806/02 This head caters only for book adjustment.
Stock pile to working stock.
iii) Foreign purchases under
delegated powers to GMs.
a) CKD Payments 806/03
b) Other Foreign Payments 806/04
c) SKD Payments 806/05
B. Central Purchase
(i) Materials purchased 806/06 Purchases made through the agency of
centrally DGS & D. Purchases made from abroad
other than U.K. Expenditure on stores
England' is also booked to this head.
Purchase of Coal.
(ii) Cost of Stores received 806/08 The cost of stores directly or indirectly
from Army/Navy/Air Force other required for production such as direct
Govt. Deptts. stores, spare parts, maintenance material
(POL) etc. which are met from Store
Purchases grants to be booked to this
head.
C. Custom Duty 806/10
D. Deduct- Sale proceeds of 806/11
scrap & waste.
E. i) Deduct- credits on account 806/12
of transfer from revenue to
stock Pile.
245
MINOR HEAD 110 – STORES (contd.)

Sub-head. E (contd)
ii) Deduct-credits on account of 806/14 Caters to account for credits for items (P &
transfer from Revenue to M) costing more than Rs.10 lakhs and
capital for P & M manufactured having a life span of more than 7 years.
by MTPF - Ambernath and
supplied to other Fys.
iii) Deduct- Credit on account of 806/16 The cost of material transferred from
transfer of material from Ord Ordnance Factory to ODC will be booked
Factory Unit to ODC. to this head against the issuing Factory.
The corresponding debit will be compiled
to the relevant head under Major Head
2079, Minor Head 004 against the
receiving ODC.
F – CKD/SKD – Advance 806/15

Payment
G – Information Technology Similar remarks as under 110 H Army
1.Hardware
2.Software
3.Maintenance
consumables
Training
246

Sub Head - Ordnance

(including Ordnance
Equipment) Factories.
a. Expenditure on Buildings
etc.
(i) Expenditure on buildings 809/01 1. Rates or taxes on buildings etc. paid to
other than Residential local Govt. or local bodies, Municipalities
quarters not forming etc., repairs etc. by the MES to buildings
capital assets. occupied by Factories which do not involve
addition or alterations irrespective of the
(ii) Expenditure on 809/02 total cost.
Residential Quarters not
forming capital assets. 2. Payments to Railway authorities for
siding maintained for the use of Factories
b. Other Revenue Works as well as for the rent of Railway land
occupied by Factories.
(i) Original work other than 809/06
Residential Quarters 3. Pay etc. of chowkidars and other
costing upto Rs.2 Lakhs charges connected with the care of vacant
buildings.
(ii) Original work on 809/07
Residential Quarters 4. Rent of land.
costing upto Rs. 2 Lakhs.
5. Charges for water supply and electricity
consumed for other than manufacturing
purposes.
247
MINOR HEAD 797 - TRANSFER TO/FROM RESERVE FUND/
DEPOSIT ACCOUNT

Sub Head 'A' -Transfer to 814/01 Debit to this head will be made when the
Renewal Reserve Fund, Renewal- amount is transferred by credit to Renewal
Reserve Fund Ordnance Reserve Fund under Major Head
Factories-Inter Account Transfer. 8226.(Depreciation/RenewalReserve
Fund)
Sub Head 'B'-Transfer from 814/02 The Deduct head will be operated when
Renewal Reserve Fund-Deduct actual expenditure on Renewal and
Amount met from Renewal Replacements is debited to Major Head
Reserve Fund - Ordnance 8226 - Renewal Reserve Fund.
Factories
248
MINOR HEAD 800 – OTHER EXPENDITURE

Ordnance (including Ordnance Expenditure of Revenue nature will be

Equipment) Factories: debited to these heads.
*1. Expenditure on account of Govt.

contribution to the Labour Welfare funds
constituted under A.I.210/48.
(a)Expenditure on Electricity/
Water including duty taxes 2. Telephone/Telex Charges.
thereon.
i. Electricity 810/01 3. Expenditure on account of official
ii. Water Charges 810/02 postage, Service labels, telegrams,
registration charges on instructions for
(b) Communications (Telephone/ 810/03 delivery of telegrams out of office hours
Telex/Fax/Postage and and on holidays and money order
Telegraphic/Microwave etc.) commission.
(c) Training 810/04 4. Local printing and stationery for articles

required for other than manufacturing
(d) Office Equipment 810/05 purposes.
(e) Hospital/Lab. Equipment 810/06 5. Cost of petty stationery and carriage on

stationery.
(f) Consumables (Medicines, 810/07
Milk, 6. Purchase and repairs of typewriters.
Lemon etc.)
7. Advertisements.
(g) Contract labour 810/08
8. Examination of boilers.
(h) Departmental Canteens:
i) Pay and Allowances 810/09 9. Hot weather charges including hiring
ii) Over time Allowance 810/10 charges for fan.
(i)Transfer of Technology 810/11 10. Book - binding charges.
(j) Other Misc. Expenditure* 810/12* 11. Office furniture.
249

13.Loading and unloading charges of

stores of office records.
14.Rewards for inventions and

improvements to Machinery and for
effecting economy in manufacture.
15.Carriage hire for cashing cheques.
16.Clothing and badges for group D staff.
17.Waterproofs and Umbrellas for Group

'D' staff.
18.Expenditure in connection with

conservancy arrangements of Factory and
Factory estate.
19.Bridge and Road tolls.
20.Cost of local purchase of milk for

supply to individuals (i) engaged in lead
painting or required to handle lead paints
and employed on work involving a risk of
lead poisoning. (ii) engaged on work
connected with explosives of a poisonous
nature and (iii) employed in Trinitrotolune
process.
21.Value of medicines etc. purchased in

Factory dispensaries as well as Central
dispensary and casualty ward for
Ordnance Factories at Ishapore.
22.Repair to barrack hospitals furniture.
23.Cost of free issue of ice, lemon etc. to

the workmen working in furnances.
250

24. Expenditure on school furniture, prizes

of books etc. for schools maintained in the
Factories.
25. Customs duty charges on inward
foreign parcel containing articles of
contingent nature. Irrecoverable loss of
cash.
26. Cost of anti-rat campaign at G.C.
Factory, Jabalpur.
insurance premium etc., for the insurance
of imported stores (the cost of which is
India will be compiled to this Head.
28. Charges on account of X-ray exami-
nation of Industrial casualties.
29. Charges in connection with the annual
musketry course fired by the civilian staff
of the Factory.
30. Free issue of light refreshment of night
shift workmen of the Cordite Factory
Aruvankadu.
31. Payments under Workmen‘s Compen-
sation act.
Identity passes (except in the case of
Private servants)
33. Purchase of Books and periodicals.
34. Education of children of Fys. Work-
men.
35. Other petty expenses.
36.Miscellaneous expenses on Training
Scheme.
(k) Rectification/Repair of Products 810/14 Expenditure will cover manufacturing

supplied by Ordnance Factory defects and will include free service/repair
Board during the Warranty period. during warranty period.
251

(l) Legal expenses:


Advocates, Law firms, Arbitrators
etc.
252
MINOR HEAD 901 - RECOVERIES

Deduct - Issues to Army:
i) Armament 811/10
ii) Ammunition 811/11
iii) Electronics 811/12
iv) General Stores 811/13
v) Clothing 811/14
vi) 'A' Vehicles 811/15
vii) 'B' Vehicles 811/16
viii) M.T. Spares

'A' Vehicles 811/17
'B' Vehicles 811/18
ix) Issues against direct debit 811/19
x) Engineer stores 811/20
xi) Optical Equipment 811/21
253

Deduct - Issues to Navy:
1. Naval Stores 811/31

2. Armament 811/32
3. Clothing 811/33
4. Others 811/34
254

Deduct-Issues to Air Force:
1. Ordnance 811/41
2. Clothing 811/42
3. Others 811/43
255

Deduct-Issues to other Defence

Departments:
1. DGQA 811/51
2. DRDO 811/52
3. MES 811/53
4. NCC 811/54
5. Others 811/55
256
MAJOR HEAD 2080-DEFENCE SERVICES - RESEARCH AND DEVELOPMENT
MINOR HEAD 003 – TRAINING

1. Training Abroad 851/01 1. Training Courses for Higher

Qualification.
2. Training in India 851/02 2. Short-term courses in relevant areas

including Psychosomatic Human
Development.
3. Short-term in-house Continuing

Education Programme (CEP)
4. Participation in Seminars, Symposia,

Conferences, Workshops etc.
5. Skill upgradation through examination

by Professional Societies.
6. Traning to fulfill statutory requirements.
7. Conducing Organisational Development

studies.
257
MINOR HEAD 004 - RESEARCH / RESEARCH DEVELOPMENT

(A) Director General Aeronautical 852/01 Expenditure pertaining to Director General

Development Agency (DGADA) Aeronautical Development Agency
(DGADA) for Research & Development
works on Projects in Aeronautical field as
per Grants-in-Aid Scheme Rules will be
(B) Research and Development Expenditure incurred by various Research
Boards: & Development Boards for Research
Projects through various Universities/
Technical Institutions as per Grants-in-Aid
Scheme Rules will be compiled to this
head.
(1) Aeronautical Research & 852/02
Development Board (AR &
DB)
(2) Naval Research & Develop- 852/03
ment Board (NRB)
(3) Armament Research & 852/04
Development Board
(ARMREB)
(4) Life Science Research Board 852/05
(LSRB)
(C) Extra Mural Research (EMR) 852/06 Expenditure incurred for Research
Projects sponsored by Dte of ER&IPR
through Universities/Technical Institutions,
as per the Grants-in-Aid Scheme Rules will
(D) Others 852/07 Expenditure incurred on other Grants-in-
Aid Schemes not covered under (A) to (C)
above will be compiled to this head.
(E) Technology Development 852/08 To provide financial assistance in the form
Fund (TDF) Scheme of 'Grants to public and private sector
industry including MSMEs as well as
academic and research institutions for
carrying out research and development of
enhancing cutting edge technologies for
Defence applications and/or development
of product/equipment with such
technologies' under Technology
Development Fund (TDF) Scheme.
(F) IMPRINT Programme 852/09 Grant in Aid for expenditure incurred for
IMPRINT programme.
258
MINOR HEAD 101 - PAY & ALLOWANCES OF SERVICE PERSONNEL

1. Officers 853/01 Caters for Pay & Allowances including LTC

etc. of Service Officers and ORs (including
2. Other Ranks 853/02 DSC Personnel employed with R&D
Organisation)
259
MINOR HEAD 102 - PAY & ALLOWANCES OF CIVILIANS

1. Officers 854/01 Caters for Pay & Allowances including

LTC, Bonus etc. of Civilian Officers, Others
and Industrial Staff.
2. Others 854/02
3. Industrial Estt. 854/03
4. Overtime Allowances:
(a) Others 854/04

(b) Industrial Estt. 854/05

260

(a) Movement of Personnel 855/01 Caters for TA/DA expenses relating to

(domestic) journeys by Air, Rail, Road, Cost of Military
warrants, Cost of passages paid in India,
(b) Movement of Stores 855/02 Sea and Land Water charges, movement
of Stores by Road etc.
(c) Movement of Personnel 855/03

(International)
261

(a) Indigenous Stores:
(i) Stores Purchased Locally 856/01 1. Expenditure under Product Support
(PS) and Science & Technology (S&T) on
Project, Hardware on the basis of items
less than Rs. 10 lakh and with less than 7
years expected life will be compile to this
Head, Consultancy, Transport, Freight,
CARS and other Project related
contingencies which do not create tangible
assets related to Science & Technology
(S&T) and Product Support (PS) Projects.
2. Build up expenses Maintenance of

existing Lab/Work-shop facilities,
Technical Books and Journals, Cost of
FOL, Purchase/hiring of Transport,
Repair/Maintenance of unit Transport etc,
Contracts for “Acquisition of Research
Services (CARS)”. Freightage of imported
stores, Tender advertisements etc. and
Technical Seminars, Exhibitions etc. will
(ii) Stores purchased Centrally 856/02 All Purchases made through central
purchase organisations, Cost of FOL (if
dependent on Army Units) and other
Stores supplied by Services (Army, Navy,
Air Force) to DRDO.
iii) Stores supplied by DGOF 856/03 Expenditure in respect of stores supplied
by DGOF against syllabus work order
Demand (SWODs) placed by DRDO
Labs/Estts.
(b) Imported Stores 856/04 Expenditure incurred in Foreign Exchange
on all items of expenditure depicted
against code head "856/01 - Stores
Purchased Locally"
(c) Custom Duty 856/05 Custom Duty on stores received from
Foreign sources.
(d) Deduct- Value of stores issued 856/06 Value of stores issued to Services (Army,
to Army, Navy, Air Force, DGOF. Navy, Air Force) and DGOF.
262
MINOR HEAD 110 - STORES (Contd.)

(e) Information Technology.
(a) Hardware 1. Expenditure on Procurement of

i) Local Purchase 856/11 Computers and connected stores.
ii) Central Purchase 856/12 2. Expenditure costing less than Rs.10
Lakhs and with less than 7 years expected
life will be compiled to this head.
(b) Software 1.Caters for expenditure on purchase of

i) Local Purchase 856/13 Software.
ii) Central Purchase 856/14 2.Expenditure costing less than Rs.10
lakhs and with less than 7 years expected
life will be compiled to this head.
(c) Maintenance Caters for expenditure on Maintenance of

i) Local Purchase 856/15 Computers etc.
(d) Computer Stationery and Caters for expenditure on procurement of

Consumables Computer Stationery and Consumable
i) Local Purchase 856/17 items.

Training Technology Training.
263

Expenditure on Buildings etc. not 857/00 Caters for Revenue and Minor Works by
forming part of capital assets. MES/ R&D, Repair/ Maintenance of
Buildings/ Facilities, Rent of Buildings,
Water and Electricity Charges,
Expenditure on other essential services,
Running /Maintenance cost of standby
power Generation Units/ systems,
Arboriculture activities, Running/
Maintenance cost of AC units and Air
conditioning systems and any other
activities related to maintenance of capital
assets.
264
MINOR HEAD 800 - OTHER EXPENDITURE

(a)Miscellaneous 858/01 Office appliances viz. Xerox/Fax

Machines, Hot Weather appliances,
Annual maintenance, Security arrange-
ment, Environment Control, Hygiene
maintenance contracts, Telephones,
Stationary, Printing, Binding, Postage,
Payment under workmen compensation
act, Travelling expenses to Non-DRDO
officials, Govt. contribution towards labour
Welfare Funds, Membership fee of
societies etc., Payment to Apprentices and
Misc. expenditure incurred for other
activities not covered above or not covered
under any other minor heads.
(b)Educational Facilities 858/02 Caters for the payment to Teaching staff,
Management of Schools for the Children of
DRDO Personnel and other expenditure
towards creation of facilities in Schools.
(c) Amenity and Sports Grants 858/03 Amenity and Sports activities.
(d) Fellowship & Research 858/04 Expenditure on the salaries/permissible
Stipend allowances of Senior Research Fellow
(SRF), Junior Research Fellows (JRF)
appointed for Project works & other R&D
activities will be compiled to this head.
(e) Departmental Canteens 858/05 Expenditure on Departmental Canteens.
(f)Legal expenses:


Advocates, Law firms, Arbitrators
etc.
265
CAPITAL EXPENDITURE OUTSIDE THE REVENUE ACCOUNT
MAJOR HEAD 4076 -CAPITAL OUTLAY ON DEFENCE SERVICES
SUB MAJOR HEAD 01 - ARMY
MINOR HEAD 050-LAND

(a)Acquisition of land 901/31 This will record expenditure on acquisition of

land other than that required for specific
works projects.
(b)Deduct-Receipts from 901/33 This head caters for receipts from the
disposal of Military land disposal of assets originally financed from
financed originally Major Head 4076. Receipts from the disposal
from Capital of Capital assets financed prior to 1-4-48 from
Major Heads 2076, 2077 and 2078
compilable under Major Head 0076, Minor
head 104(c)-Code No.377/00-Major Head
0077, Minor Head 104(c) Code No. 665/03 or
Major Head 0078, Minor Head 104(c) Code
No.705/03 respectively as the case may be.
(c)Deduct- Refund of 901/35

undisbursed amount on account
ofcompensation money for
acquisition of land
266
MAJOR HEAD 4076 - CAPITAL OUTLAY ON DEFENCE SERVICES
SUB MAJOR HEAD 01- ARMY
MINOR HEAD 101 - AIRCRAFT AND AERO ENGINES

(A) Aircraft and Aero Engines Expenditure on procurement of Airframes and

Aero Engines costing Rs.10 lakhs or more
each and having a life of 7 years or more, is
(a) Procurement of new
Airframes and Aero Engines
through HAL
(i) MGO (Avn) 908/31 Procurements made by MGO (Avn) through

HAL, will be compiled to this head.
(ii) Others 908/32
(b) Procurement of new

Airframes and Aero engines
through other sources
(i) MGO (Avn) 908/33 Procurements made by MGO (Avn) from

other than HAL, will be compiled to this head.
(ii) Others 908/34
(c) Deduct-value of stores 908/35

issued on payment to Research
and Development, Inspection
Orgn., Ord. Fys, Navy, Air
Force. and other Departments
of Central Govt.
267
MINOR HEAD 102-HEAVY AND MEDIUM VEHICLES

(A) Heavy and Medium Expenditure on procurement of vehicles of all

Vehicles types irrespective of cost and life shall be met
from this head.
(a) Procurement of Heavy and

Medium Vehicles- through
Trade
(i) MGO 908/37 Procurement of Vehicles by MGO will be

(ii) E-in-C 908/38 Procurement of Vehicles by E-in-C will be

(iii) Others 908/39
(b)Procurement of Heavy and 908/40

Medium Vehicles- Supplied
by DGOF
(c)Deduct -value of stores 908/41

issued on payment to Research
and Development and
Inspection Orgn. Ordnance
Factories, MES (excluding
Engineer Stores depots), Navy,
Air Force and other
268
MINOR HEAD 103-OTHER EQUIPMENTS

(A) Other Equipment Expenditure on procurement of items of
equipment (other than Heavy and Medium
Vehicles and Aircraft & Aero Engines) costing
Rs. 10 lakhs or more each and which have a
life of 7 years or more, is debitable to this
head.
1.Armaments
(a) Armaments: Trade
(i) MGO 908/43 Procurement made by MGO will be compiled
to this head.
ii) Others 908/44
(b)Armaments: Supplied by 908/45
DGOF
2.Electronics
(a) Electronics: Trade
(i) SO-in-C 908/46 Procurement made by SO-in-C will be
(ii) DGMI 908/47 Procurement made by DGMI will be compiled
to this head.
(iii) MGO 908/48 Procurement made by MGO will be compiled
to this head.
(iv) Others 908/49
(b)Electronics: Supplied by 908/50
DGOF
3.Ammunition
(a) Ammunition: Trade
(i) MGO 908/51 Procurement made by MGO will be compiled
to this head.
(II) Others 908/52
(b)Ammunition: Supplied by 908/53
DGOF
4.Engineering
(a)Engineering: Trade
(i) E-in-C 908/54 Procurement made by E-in-C will be compiled
to this head.
(ii) MGO 908/55 Procurement made by MGO will be compiled
to this head.
(iii) Others 908/56
(b)Engineering Stores: Supplied 908/57
by DGOF
269
MINOR HEAD 103 - OTHER EQUIPMENTS
5. Missiles
(i) MGO 908/58 Procurement made by MGO will be
(ii)Others 908/59
6.General Stores
(a)General Stores: Trade
(i) MGO 908/60 Procurement made by MGO will be
(ii) Others 908/61
(iii) MOLTI 908/74 Expenditure on modernisation of

Laboratories and Training Infrastructure of
Army
(iv) MOTIMS 908/75 Expenditure on modernisation of Training

Infrastructure in Military Stations.
(b)General Stores: Supplied by 908/62

DGOF
7. Medical Equipment
(i) DGAFMS Procurement made by DGAFMS will be
908/63
(ii) Others
908/64
8. Disaster Relief Stores
908/65
9. Security related Equipment
(i) DGMI
908/69 Expenditure on security related
equipments costing Rs.10 Lakhs or more
each and which have a life span of 7 years
or more.
(ii) Other than DGMI 908/72 Expenditure on security related

equipments costing Rs.10 Lakhs or more
each and which have a life span of 7 years
or more.
270
10.Deduct - Value of stores 908/66

issued on payment to
Research and Development,
Inspection Orgn. Ordnance
Factories, MES (excluding
Engineer Stores Depots) Navy,
Air Force and other
11. Other Equipments :

Custom Duty 908/70 Payment of Custom Duty for Army
Capital Contracts
(B) Projects
(i)Plan Aren 908/67 Expenditure on procurement of item
(ii) Project EMERALD 908/68 costing Rs.10 lakhs or more each and
which has a life of 7 years or more, is
271

(a) Expenditure on Land, Works 907/31
(b) Expenditure on Plant and 907/32

Machinery.
(c) Expenditure on live stock 907/33
(d) Deduct-Receipt from the 907/35 Same remarks as against Code No.901/33
disposal of Military lands,
buildings etc. originally financed
from Capital
272
MINOR HEAD 106-PROCUREMENT OF ROLLING STOCK

Procurement of Rolling Stock 907/36 Expenditure on procurement of items

costing of Rs. 10 lakhs or more each and
which have a life of 7 years or more is
273
MAJOR HEAD 4076-CAPITAL OUTLAY ON DEFENCE SERVICES
SUB MAJOR HEAD 01 – ARMY
MINOR HEAD 107– EX-SERVICEMEN CONTRIBUTORY HEALTH SCHEME

(a) Purchase of Land 907/38

(b) Construction of 907/39
Buildings
(c) Purchase of Medical 907/40 Expenditure on procurement of equipment
Equipment costing Rs.10 lakhs or more each and
which have a life span of 7 years or more.
274
MINOR HEAD 112-RASHTRIYA RIFLES

1.Construction Works 907/41
2.Heavy and Medium Vehicles 907/42
3.Other Equipment 907/43
275
MINOR HEAD 113-NATIONAL CADET CORPS

(a) Expenditure on Works etc.
1. Carry over works 907/44
2. New works 907/45
3. Deduct - Recoveries from the 907/46

disposal of buildings etc.
originally financed from Capital
(b) Expenditure on procurement

of stores:
1. Procurement of Motorised 907/47
Gliders for Air Squadrons in NCC
(c) Expenditure on procurement

of Heavy, Medium & Light
Vehicles
1. Central Procurement 907/48 Expenditure on account of procurement of

Heavy, Medium, Light Vehicles and Motor
Cycles.
2. DGOF Supplies 907/49 Expenditure on account of DGOF supplies
of Heavy, Medium and Light Vehicles on
book debit.
276
MINOR HEAD 202-CONSTRUCTION WORKS
(A)Works
1. Carry over works:
i) C.C.S. works 902/31
(ii) Married Accommodation 902/32
(iii) Other than Married 902/33
Accommodation
2. New Works:
(i) C.C.S works 902/34
(ii) Married Accommodation 902/35
(iii) Other than Married 902/36
Accommodation
(iv) Special Married 902/37
Accommodation under two-in-one
design concept.
(v) Infrastructure Development
In Eastern Command.
(a) Infrastructure Development 902/53
under Defence Works
Procedure
(b)Infrastructure Development 902/54
under OP Works
Procedure
3.Deduct-receipts from disposal of 902/38
buildings etc. financed originally
from capital.
4.Deduct-Contribution from State 902/39
Govt. towards Capital Outlay on
Defence Services
(B)National Defence Academy:
1.Expenditure on land, works etc. 902/41
2.Deduct-Contributions 902/42
transferred from the Deposit Head
"Donations/ Contribution towards
NDA".
(C) Married Accommodation
Project
1. Project Expenditure 902/45
2. Deduct – Amount of encashed 902/46 1. Encashment of performance guarantee
performance guarantee in respect in case of cancelled contracts.
of cancelled contract under MAP 2. Encashment of bank guarantee (held
(D) Infrastructure Projects funded against mobilization advance) along with
from Army Budget interest, in case of non-recovery through
(i) Misc Special Project 902/43 RARs within stipulated period
(ii) Other National Projects 902/44
(iii) Rohtang Tunnel Project and 902/40
allied works
(iv) Construction of CSG Roads 902/51
277
MINOR HEAD 799-STOCK SUSPENSE

(a) Expenditure on account of 904/31

stock pile (except stock pile of
steel for M.E.S)
(b) Deduct-Credits on account of 904/32

withdrawal of stock pile (except
stock pile of steel for M.E.S.)
(c) Expenditure on account of 904/33

stock pile of steel for M.E.S.
(d) Deduct-Credits on account of 904/34

stock pile of steel for M.E.S.
(e) Expenditure on account of 904/35

buffer stock of Electrical and
Mechanical Engineering stores for
M.E.S. Works
(f) Deduct-Credits on account of 904/36

withdrawal of buffer stock of
Electrical and Mechanical
Engineering Stores
278

(a) Investments:
1.Investments in share capital of 909/31

consumers co-operative
Stores/Societies
2.Deduct-Receipts on account of 909/32

refunds of investment in share
capital of consumers co-operative
Stores/Societies
(b) Deduct-Receipts & Recoveries

(i) Sale proceeds of surplus 910/32
stores
(ii) Other receipts and recoveries 910/33

of Capital nature
279
SUB MAJOR HEAD 02 - NAVY
MINOR HEAD 050 - LAND

(a) Acquisition of Land 911/31 This will record expenditure on acquisition

of land other than that required for specific
work project.
(b) Deduct-Receipt from the 911/33 Same remarks as against Code No.901/33
disposal of Naval land financed
originally from Capital
(c) Deduct-Refund of un-disbursed 911/35

amount on account of
compensation money for
acquisition of land
280

(a) Procurement of New Air- 915/31 Same as Minor Head 101 (a) Under Sub
frames and Engines through HAL Major Head-01 Army.
Expenditure on Repair and Refits of

Aircrafts meant for enhancing the capacity
will also be compiled to the respective
heads.
(b) Procurement of New Air- Capital Head will be operated only if (a) the
frames and Engines from other items to be purchased have a life of 7 years
sources: or more and (b) the cost of the items is
Rs.10 lakhs or more, which are required for
i) Mid Life UPGRADE of IL.38 915/51 modernization programme.
ii) Acquisition of KAMOV (Heli- 915/52
copter)31
iii) Others 915/53 Expenditure on Repair and Refits of
Aircrafts meant for enhancing the capacity
will also be compiled to the respective
heads.
(c) Deduct-Value of stores issued 915/33
on payment to Army, Ord.
Factories, Air Force and other
281
MINOR HEAD 102 - HEAVY AND MEDIUM VEHICLES

(a) Heavy and Medium Vehicles 915/34 Same as at 102(a) under Sub-Major Head-
01-Army
The expenditure on Procurement/
Replacement of Mechanical Transport
Vehicles such as: Heavy and Medium
Vehicles, Specialist and Aviation Vehicles
and Dockyard Vehicles will also be
(b) Deduct-value of stores issued 915/35

Force, Ordnance Factories and
other Departments of Central
Govt.
(c) Transport – SP for Special 915/54

Purpose Vehicle (SPV)
282

(a) Other Equipments: Same remarks as at Minor Head.103 under Sub
Major Head 01- Army.
1.Electrical/Electronics 915/36 Payments in respect of the following items will
be booked under this head.
1.Guns/Tanks BMPs and connected Stores
2.Radars and AD Systems.
3.Various Signal Equipments.
4.Equipments for Engineers.
5.Equipments for DGAFMS.
6.Equipments for new raisings.
2.Weapon Equipments 915/37
Expenditure on replacement/upgradation of
Equipment for enhancing the capability in
3.Space and Satellite Equipments 915/38 respect of the following items will be booked to
the respective heads under this Sub-head:
4.Electronic Warfare Equipments 915/41 1. WT Equipment.
2. Communication & Electronic Warfare.
5.Unmanned Aerial Vehicle 915/42 3. Radars & Associated Equipments.
4. Electrical Equipment.
6.Miscellaneous. 915/39 5. Hydrographic Equipment.
6. Diving Equipment.
7. Metrology Equipment.
8. Aviation/Armament Equipment.
9. IT Infrastructure.
10. Other Machinery & Equipment.
Capital head will be operated subject to
fulfillment of cost & life criteria in individual
cases.
7.Security related Equipment 915/47 Expenditure on security related equipments
costing Rs.10 Lakhs or more each and
on payment to MES, Army, AF,
Ordnance Factories and other
(b) Other Equipments:Supplied 915/46
by DGOF
(c) Other Equipments :
Custom Duty 915/48 Payment of customs duty for Naval Capital
Contracts
(d) Security Augmentation for 915/55

Special Purpose Vehicle
283
284
MINOR HEAD 202 - CONSTRUCTION WORKS

(a) Works
1.Carry over works
(i) Married accommodation 912/31
(ii) Other than married 912/32
accommodation
2.New Works
(i) Married accommodation 912/33
(ii) Other than married 912/34
accommodation
3.Deduct-Receipts from the 912/38

disposal of buildings etc. financed
originally from Capital
4.Deduct-Recoveries from other 912/39

Departments/Governments etc.
towards Defence Capital Project s
(b) Married Accommodation

Project

against mobilization advance) along with
interest, in case of non-recovery through
RARs within stipulated period
285
MINOR HEAD 204 - NAVAL FLEET

(a) Purchase of Naval Vessels and
Submarines from Public Sector
Units
1.Mazagon Dock Ltd. 913/31
2.Garden Reach Ship Builders 913/32
and Engineers Ltd.
3.Goa Shipyard ltd. 913/33
4.Other Public Sector Units 913/34
(b) Purchase of Vessels and
Submarines from other sources
i)Project 1135.6 913/35
ii)Others 913/41
(c) Purchase of yard crafts 913/36 Expenditure on Procurement/ Replacement
/Repair/ Refit of Naval stores- Boats and Yard
crafts for enhancing the capability, will be
cases.
(d) Misc. expenditure on account 913/37 Expenditure on Repair and Refits of Ships and
of purchase of stores relating to Submarines for enhancing the capability will
ships and submarines also be booked to this head.
cases.
(e) Deduct-Recoveries on account 913/38

of sale of Naval vessels
(f) Modernization of INS VIRAAT. 913/39
(g) Air Defence Ships (ADS) 913/40
(h) MPP Main Power Plant for 913/42
Special Purpose Vehicle (SPV)
(i) Semi-Submersible Ponton for 913/43
Special Purpose Vehicle (SPV)
(j) Water Crafts Main Power Plant 913/44
for Special Purpose Vehicle
(SPV)
286
MINOR HEAD 205 - NAVAL DOCKYARDS/PROJECTS

(a) Naval Projects, Mumbai

(i) Naval Dockyard Expansion 914/31
Scheme, Mumbai.
(ii) Modernization of Naval Dock- 914/32
yard, Mumbai.
(iii) Other works pertaining to 914/33
Naval Dockyard, Mumbai.
(b) Protective Retaining Bund/Dry 914/34
Dock
(c) Naval Projects, Visakhapatnam
(i) Works related to the Project 914/35
(ii) Works other than (i) above 914/37
(d) Deduct-Recoveries from other 914/36
Departments of Central
Government on account of
expenditure initially incurred out of
Defence Estimates on Naval
Projects, Vishakhapatnam
(e) Naval Ship Repair Yard, Kochi 914/38
(f) Deduct-Recoveries from other 914/39
Departments of Central Govern-
ment on account of expenditure
initially incurred out of Defence
Estimates on Base Repair
Organisation, Cochin.
(g) Naval Project, Karwar 914/40
(h) Deduct-Recoveries from other 914/41

Government on account of
Defence Estimates on Naval
Project, Karwar
287
MINOR HEAD 205 - NAVAL DOCKYARDS/PROJECTS (contd.)

(i) Naval Air Station, Arkonam 914/42
(j) Deduct-Recoveries from other 914/43
Departments of Central Govt. on
account of expenditure initially
incurred out of Defence Estimates on
Naval Air Station, Arkonam
(k) Project for Naval Academy of 914/44
Ezhamalai
(l) Deduct-Recoveries from other 914/45

Deptts. of Central Govt. on account of
Defence Estimates on Project for
Naval Academy Ezhamalai
(m) Project for modernization of 914/46
INHS ASVINI
(n) Deduct-Recoveries from other 914/47
Deptts. of Central Govt. on account of
Defence Estimates on Project for
modernization of INHS ASVINI
rd th
(o)3/4 line Maintenance facility 914/48 Setting up of the 3 and 4 line repair/overhaul
SHR / Aircraft. facilities for Sea-Harrier Aircraft Pegasus
Engines and their Associated System and
Components.
(p) Naval Ship Repair Yard,Karwar 914/49
(q) Naval Aircraft Yards (NAY)
(i) Naval Aircraft Yard (NAY-Kochi) 914/50
(ii) Naval Aircraft Yard (NAY-Goa) 914/51
(r) Project Varsha 914/52
(s) Missile Technical positions 914/53
(t) VLF Project 914/54
(u) Project Sea Bird, 914/55
Karwar-Phase-II A
(v) Hardened Shelters for Special 914/56
Purpose Vehicle
(w) Infrastructure Augmentation-SP 914/57
for Special Purpose Vehicle
288
SUB MAJOR HEAD 03 – AIR FORCE
MINOR HEAD 050 - LAND

(a) Acquisition of land 916/31 This will record expenditure on acquisition

of land other than that required for specific
work project.
(b) Deduct-Receipts from the 916/33 Same remarks as against Code no. 901/33.
disposal of Air Force land
originally financed from Capital
(c) Deduct-Recoveries from 916/34

Hindustan Aeronautics Ltd. on
account of Capital Expenditure
incurred by Government on Air
Craft Manufacturing Depot,
Kanpur
(d) Deduct-Refund of undisbursed 916/35

amount on account of compen-
sation money for acquisition of
land
289
(a) Procurement of new Airframes 919/31 Same as at Sub Major Head 01-Army Minor
and Engines through HAL Head 101(a)
Upgradation/Refurbishment/Replacement/
Modification of existing Aircraft/Aero-
engines through HAL.
Expenditure in r/o the following items will
also be compiled under the respective
heads 919/31 and 919/32 as the case may
be:
1. Replacement of UAV along
payloads.
2. Test Equipment,GSE/GHE/Tools.
3. Technical life extension/overhaul
(ROH)/re-equipment of Aircraft and
systems.
4. Procurement/Replacement of Aero
engines on expiry of total technical
life.
5. Upgradation/Refurbishment/
Replacement/ Modification of
existing Aircraft/Aero-engines
through other sources.
6. Procurement of Microlight AC.
(b)Procurement of Airframes and 919/32 Expenditure on account of engineering
Engines through other Sources specialists including foreign specialists will
be compiled under this head.
Upgradation/Refurbishment/Replacement/
Modification of existing Aircraft/Aero-
engines through other sources.
also be compiled under the respective
heads 919/31 and 919/32 as the case may
be:
1. Replacement of UAV along
payloads.
2. Test Equipment, GSE/GHE/Tools.
Technical life extension/overhaul
(ROH)/re-equipment of Aircraft and
systems.
290

3. Procurement/Replacement of Aero
engines on expiry of total technical
life.
4. Upgradation/Refurbishment/
Replacement/ Modification of
existing Aircraft/Aero-engines
through other sources.
5. Procurement of Microlight AC.
(c) Deduct-value of stores issued 919/33 Capital heads will be operated only if (a) the
on payment to Army, Navy, items to be purchased have a life of 7 years
Ordnance Factories and other or more and (b) the cost of the items is
Departments of Central Rs.10 lakhs or more, which are required for
Government modernization programme.
(d) All payments against Basic

Custom Duty, Excise Duty and
Countervailing Duty:
(i) Basic Custom Duty/SAD 919/41 Caters for payment on account of Custom
Duty/Special Additional Duty.
(ii) Excise Duty 919/42 Caters for payment on account of Excise
Duty.
(iii) Countervailing Duty 919/43 Caters for payment on account of
Countervailing Duty.
291
MINOR HEAD 102 - HEAVY AND MEDIUM VEHICLES

(a)Heavy and Medium Vehicles 919/34 Same as at Sub Major-Head-01-Army

Minor head 102(a)

also be compiled to this head:
Vehicles including-
Specialised Medical Vehicles.
Aircraft Specialised Vehicles and
Air field Support Vehicles.

cases.
(b) Deduct-Value of stores issued 919/35

on payment to MES, Army, Navy,
Government
(c ) All payments against Basic

Duty.
292
(a) OtherEquipments: Same as at Sub Major Head -01-Army.
(i)Other Equipments : Trade 919/36 Minor Head 103(a)
also be compiled to this head:
1. Upgradation/Modernisation of
facilities at BRDs.
2. Solid State Flight Data Recorder.
3. Ground Power Unit.
4. Servicing Air- Conditioning Trolly.
5. Universal Hydrolic Servicing Trolly.
6. Procurement of Drive Generator and
installation kit for IAF Aircrafts.
7. Procurement of Flash Card reader.
8. Procurement of critical aggregates.
9. Digital Met Data Dissemenation
(DMDD) system.
10. Additional Sites for IMMOLS.
11. Network Station.
12. Procurement of Booster and
Accessories of VUHFRT set up-322
for Air Defence Radar Units.
13. Procurement of V/UHF RT set for
OSA-AK system.
14. Specialist Adventure equipment and
accessories.
15. Procurement of Rotables, Test
equipments, Machinery and
equipment of all kinds including
Medical and Security related
equipment, DG sets and UPS.
16. Procurement/Refurbishment/Upgrad
ation/Replacement of
Missiles/Rockets and related test
equipment.
17. Upgradation/Replacement of
Weapon systems and related
equipments.
18. Automation of Costing in IAF.
19. DRE/ Non-recurring cost, Capital
expenditure, Project costs for setting
up or creation of facilities or
infrastructure.
293
20. Telephone Exchanges/Bulk

Encryption Unit for communication/
interconnecting equipment for
various locations of Air Force
including Wireless and UG cables.
(ii)Other Equipments : Supplied 919/38 Payments in respect of the following items

by DGOF will be booked under this head:
1.Guns/Tanks/BMPs and connected stores.
2.Radars and AD Systems.
3.Various signal Equipments.
4.Equipments for Engineers.
5.Equipment for DGAFMS.
6.Equipment for new raisings.
7.Engineering specialists including foreign
specialists.
(iii) Security related equipment 919/40 Expenditure on security related equipments

costing Rs.10 Lakhs or more each and
(b) Deduct - Value of stores on 919/37

payment to MES, Army, Navy,
Government.
(c) All payments against Basic

Duty.
294
MINOR HEAD 202 - CONSTRUCTION WORKS

(a) Works
1.Carry over works

(i) Married Accommodation 917/31
(ii) Other than Married 917/32
Accommodation
2.New Works
(i) Married Accommodation 917/33
(ii) Other than Married 917/34
Accommodation
3.Deduct-Receipts from the 917/35 Same remarks as against Code No. 901/33.
disposal of Air Force Buildings etc.
originally financed from Capital.
(b) Married Accommodation

Project

against mobilization advance) along with
interest, in case of non-recovery through
RARs within stipulated period
(c) North Eastern Project (NEP) 917/42
295
MINOR HEAD 206 - SPECIAL PROJECTS

(a) ADGES Special Projects:
(i) Works other than those carried 918/31 Expenditure on capital works other than
out by MES those mentioned at (ii) below pertaining to
the project for strengthening the Air
Defence capability of Air Force.
(ii) Works carried out by MES 918/32 Expenditure on works executed by MES on
which departmental charges are leviable.
(b) ADGES/Plan/ Modernization 918/33 For booking of expenditure on Radar/
Schemes Communication set up at ADGES Projects
which are not of revenue nature only will be
(c) Air Force Special Projects: booked to this head.
(i) Works other than those carried 918/34 Expenditure on capital works other than
out by MES. those mentioned at (ii) below pertaining to
AF Schemes/Projects.
(ii) Works carried out by MES. 918/35 Expenditure on Capital works executed by
MES on Air Force Schemes/Projects
(iii) Schemes/Projects 918/36 Expenditure on Air Force Schemes/
Projects of Capital nature other than
ADGES.
(iv) Air Force Base at Phalodi 918/37
(v) Air Force Project -Development 918/38
of CHILODA HQ SWAC at
Gandhi Nagar
(vi) Air Force Project-Security 918/39
Measures at IAF
Bases/Installations
(vii) Development of Thanjavur Air 918/40
Field
(viii) Project for AJT at Air Force 918/41
Station Bidar
(ix) Infrastructure/ Development of 918/42
AF Stn. Palam
(x) Induction/development of 918/43
AWACS Project at AF Station
Agra
(xi) Infrastructure development for 918/44
Advance Light Helicopter
(xii) Infrastructure development for 918/45
Mirage 2000
(xiii) Infrastructure development for 918/46
Project Richard
296
MINOR HEAD 206 - SPECIAL PROJECTS

(xiv) Infrastructure development 918/47
for Intermediate Jet Trainer (IJT)
Limited Series Production (LSP)
Air Craft at 408 AF Station
Hakimpet.
(xv) Creation of infrastructure/ 918/48
facilities towards upgradation of
MIG-29 AC Fleet on the IAF
(xvi) Construction of Hanger and 918/49
Storage accommodation for MI-17
V5 at 1 BRD Kanpur.
(xvii) Resurfacing/Strengthening of 918/50
Runways at Air Bases of Indian Air
Force
(xviii)Infrastructure Development 918/51
for Deployment of SPYDER Low
Level Quick Reaction Missile
(LLQRM) and other Associated
Facilities.
(xix) Infrastructure Development 918/52
for Induction of MLH and Other
Associated Facilities.
(xx) Creation of infrastructure for 918/53
Induction of SU-30 Squadrons in
IAF.
(xxi) Construction of Modern 918/54
Multistoried Hospital Complex at
Command Hospital (AF)
Bangalore
(xxii) Construction of New 918/55
Infrastructure for Induction of Two
Tejas Light Combat Aircraft (LCA)
Squadrons at Air Force Station,
Sulur.
297
SUB MAJOR HEAD 04 - ORDNANCE FACTORIES
MINOR HEAD 052 - MACHINERY AND EQUIPMENT

(a) Ordnance (including Ordnance

Equipment Group of Factories)
1.Plant and Machinery 922/31 Cost of installations and vehicles procured

is also compilable under this head.
3.Freight charges 922/33
4.Erection and Commissioning 922/36
5.Deduct-Refund of advances 922/34

against plant and machinery
arising out of cancellation of order
6.Deduct - Sale Proceeds of items 922/35

of plant & Machinery
(b) C.P./Agency Factories
1.Plant and Machinery 923/31
2.Freight charges and Customs 923/32

duty
298

(a) Ordnance (including Ordnance

1.M.E.S. expenditure on lands and

works:
(i) Carry over works 920/31
(ii) New Works 920/32
(iii) Land 920/36
2.Factory expenditure on lands &

works:
(i) Carry over works 920/33
(ii) New works 920/34
(iii) Land 920/37
(b) C.P./Agency Factories
1.M.E.S. expenditure on lands and 921/31

works.
2.Factory expenditure on lands 921/32
and works.
3.Deduct-Receipts from the 921/33 Same remarks as against 901/33.
disposal of Military lands buildings
etc. originally financed from
Capital.
299
MINOR HEAD 799 - SUSPENSE

(a) Ordnance (including

1.Expenditure on account of stock 925/31 Transfer from working stock to stock pile.
pile
2.Deduct-Credits on account of 925/32

withdrawal of stock pile
300
SUB MAJOR HEAD 05 - RESEARCH AND DEVELOPMENT
MINOR HEAD 052 – MACHINERY AND EQUIPMENT

(a) Plant & Machinery 929/21 Plant & Machinery including Build up
equipment.
(b) Customs Duty 929/22
(c) Freight Charges 929/23
(d) Project Expenditure on 929/24 Cost of any upgrades/improvements in the

Science & Technology (S&T) and existing product and creation of permanent
Product Support (PS) Projects infrastructure (such as testing facilities) for
PS projects; and all expenditures resulting
in creation of tangible assets such as
testing equipment, testing infrastructure,
permanent facilities such as
ranges/buildings etc, which remain after
project closure, for S&T Projects.
(e) Mission Mode (MM), 929/25 Total Project expenditure related to Mission
Technology Development (TD), Mode (MM), Technology Development
Infrastructure (IF), Mission Mode (TD), Infrastructure (IF), Mission Mode User
user trial (UT) project expenditure Trial (MM-UT) projects including
Equipment, Hardware, Consultancy, project
related contingency, Purchase/hiring of
transport, freight, Contracts for "Acquisition
of Research Services (CARS)" under the
project etc. will be compiled to this head.
301
SUB MAJOR HEAD 05 - RESEARCH AND DEVELOPMENT

(a) Expenditure on land, works etc.
1.Carry over works 930/31
2.New Works 930/32
(b) Deduct-Receipts from the 930/33

disposal of Military land, buildings
Capital
302
SUB MAJOR HEAD 06 – INSPECTION ORGANISATION

(a) Expenditure on land, works etc.
1.Carry over works 931/31
2.New Works 931/32
(b) Deduct-Receipts from the 931/33

disposal of Military land, buildings
Capital
303
SUB MAJOR HEAD 07 – SPECIAL METALS AND SUPER-ALLOYS PROJECT
MINOR HEAD 208 - SPECIAL METALS AND SUPER-ALLOYS PROJECT

(a) Expenditure on project works 932/01

and payments to collaborators etc.
(b) Deduct-Recoveries from 932/02

Mishra Dhatu Nigam Ltd. on
account of initial expenditure
incurred by Government of India
on Special Metals and Super-
Alloys Project
304
SUB MAJOR HEAD 08 – TECHNOLOGY DEVELOPMENT
MINOR HEAD 209 –ASSISTANCE FOR PROTOTYPE DEVELOPMENT
UNDER MAKE PROCEDURE

(a) Projects of the Army 933/31
(b) Projects of the Navy 933/32
(c)Projects of the Air Force 933/33
(d)Projects of the Joint Staff 933/34
305
SUB MAJOR HEAD 08 – TECHNOLOGY DEVELOPMENT
MINOR HEAD 210 –ASSISTANCE TO SMALL & MEDIUM ENTERPRISES
FOR TECHNOLOGY DEVELOPMENT
(a) Projects of the Army 933/41
(b) Projects of the Navy 933/42
(c)Projects of the Air Force 933/43
(d)Projects of the Joint Staff 933/44
306
ANNEXURE 'A'
CODE NUMBERS ALLOTED TO

THE PRINCIPAL CONTROLLERS/CONTROLLERS OF DEFENCE ACCOUNTS
Sl No. Designation of Controller/Office Code No.
1. Controller of Defence Accounts, Patna 00
2. Pr. Controller of Defence Accounts (Pensions), Allahabad 01
3. Controller of Defence Accounts (Officers), Pune 02
4. Controller of Defence Accounts, (Army), Meerut 03
5. Pr. Controller of Defence Accounts, Southern Command, Pune 04
6. Pr. Controller of Defence Accounts, Bangalore 05
7. Pr. Controller of Defence Accounts, Western Command, Chandigarh 06
8. Pr. Controller of Accounts (Factories), Kolkata 07
9. Pr. Controller of Defence Accounts (Air Force), Dehradun 08
10. Pr. Controller of Defence Accounts (Navy), Mumbai 09
11. Controller of Defence Accounts (Funds), Meerut 10
12. Pr. Controller of Defence Accounts, Northern Command, Jammu 12
13. Zonal Office (Pension Disbursement), Chennai 13
14. AO DAD Min. of Defence (Civil), New Delhi 14
15. Controller of Defence Accounts, Canteen Stores Dept., Mumbai 15
16. Pr. Controller of Defence Accounts, New Delhi 16
307
ANNEXURE 'A' (Contd)
CODE NUMBERS ALLOTED TO

THE PRINCIPAL CONTROLLERS/CONTROLLERS OF DEFENCE ACCOUNTS
Sl. Designation of Controller/Office Code No.

No.
17. Controller of Defence Accounts, Chennai 18
18. Pr. Controller of Defence Accounts (R & D) New Delhi 19
19. Controller of Defence Accounts (Pension Disbursement), Meerut 20
20. Controller of Defence Accounts, Gauhati 21
21. Pr. Controller of Defence Accounts (CC) Lucknow 22
22. Controller of Defence Accounts (Border Roads), New Delhi 23
23. Controller of Defence Accounts (R & D), Bangalore 24
24. Controller of Defence Accounts Secunderabad 25
25. Controller of Defence Accounts Jabalpur 26
26. Pr. Controller of Defence Accounts (Air Force), New Delhi 27
27. Pr. Controller of Defence Accounts (R & D), Hyderabad 28
28. Controller General of Defence Accounts New Delhi 29
29. Controller of Defence Accounts (IDS), New Delhi 30
30. Pr. Controller of Defence Accounts (SWC), Jaipur 31
31. Controller of Defence Accounts (N/CG), New Delhi 32
308
ANNEXURE 'B'
Category code numbers to be prefixed to the relevant Service Head for the
purpose of identification of expenditure on the purchase of Stores.
Procurement Agencies Cat Code

Number
(i)Capital Procurement made by Acquisition wing of Ministry of Defence (Indigenous) 02
(ii)Capital Procurement made under Service HQrs. delegated powers- Army, Navy, Air 03
Force and Jt. Staff (Indigenous)
(iii) Procurement made through the High Commissioner for India in U.K. on the basis of contracts 04
concluded in India for which debits are received through the I.L.A.C.
(iv)Capital Procurement made through Revenue route under provisions of MOD (Fin) 05
letter no. 2(2)B.I/2008 dated 13.1.2011 by Army, Navy, Air Force and Jt. Staff
(Indigenous)
(v) Procurements made in other countries which are paid for by Embassies and for which debits 06
are received through the Ministry of External Affairs.
(vi) Procurements made through D.G.S. & D. for which debits are raised by Department of Supply. 07
(vii) Procurements made through the Army Purchase Organisation. 09
(viii) Capital Procurement made by Acquisition wing of Ministry of Defence involving Free 10
Foreign Exchange (FFE) payments made through banking channels in India.
(ix)Capital Procurement made under Service HQrs. delegated Powers- Army, Navy, Air 11
Force and Jt. Staff from foreign countries involving Free Foreign Exchange (FFE)
payments made through banking channels in India.
(x) Capital Procurement made through Revenue route under provisions of MOD (Fin) 12
letter no. 2(2)B.I/2008 dated 13.1.2011 by Army, Navy, Air Force and Jt. Staff from
foreign countries involving Free Foreign Exchange (FFE) payments made through
banking channels in India.
(xi) Repayment of Russian debt (Both Capital and Revenue) 13
(xii)Procurement of stores from indigenous sources of manufacture in respect of stores 15

hitherto imported.
(xiii) Procurement made from foreign countries involving Free Foreign Exchange (FFE) 16*
Payments made through banking channels in India.
(xiv) Rice procured from FCI 47
(xv) Wheat procured from FC 48
* Cat 16 would be used by DRDO, DGOF and all Command Headquarters for all foreign
procurements (both revenue and capital) and by Services for foreign procurements (Revenue),
irrespective of any agency who issues the sanction.
309
ANNEXURE 'B'.(contd)
Category of numbers to be prefixed to the relevant Service Head for the purpose
of identification of expenditure on the purchase of Stores
Procurement Agencies Cat Code Number
Command Cat.prefix Nos. in r/o Local Purchase &

Other Locally Controlled Heads (both Revenue &
Capital):
AIR FORCE
(xvi) Western Air Command 51

(xvii) Eastern Air Command 52
(xviii) Central Air Command 53
(xix) S. W Air Command 54
(xx) Southern Air Command 55
(xxi) Maintenance 56
(xxii) Training 57
(xxiii) Others. 58
ARMY
(xxiv) Northern Command 83

(xxv) Southern Command 84
(xxvi) Eastern Command 85
(xxvii) Western Command 86
(xxviii) Central Command 87
(xxix) Others 88
(xxx) South Western Command 89
NAVY
(xxxi) W.N.C 90
(xxxii) E.N.C. 91
(xxxiii) S.N.C 92
(xxxiv) Others 93
310
ANNEXURE – C
Category Codes to be prefixed for identification of expenditure other than those mentioned in
Annexure 'B'
Sl. No. Nature of Expenditure Cat. Code No
(1) Compensation Cess – (To be prefixed to DGOF Supplies code heads only for GST) 17
(2) IGST – (To be prefixed to DGOF Supplies code heads only for GST)……………. 19
(3) CGST – (To be prefixed to DGOF Supp lies code heads only for GST)……………. 20
(4) SGST/UTGST – (To be prefixed to DGOF Supplies code heads only for GST)…… 21
(5) Expenditure incurred on account of Transportation
(Travelling & outstation allowance) by Inter Service Organisations……. 22
(6) Pay & allowances of Service Officers & personnel deployed in Dedicated
MES Formations for Navy…………………………………………………….. 23
(7) Pay & allowances of Service Officers & personnel deployed in Dedicated
MES Formations for Air Force………………………………………………… 24
(8) IGST ………………………………………………………….. 25
(9) IGST (on import) ………………………………………………………….. 26
(10) CGST …………………………………………………………. 27
(11) SGST/UTGST …………………………………………………………… 28
(12) Manufacture of Small Arms Range Simulator-DROMA …………………… 29
(13) Sports Activity Grant (SAG) to Rashtriya Rifles …………………………….. 30
(14) Transactions relating to ASCON Project………………………………………. 31
(15) DIPAC Project ……………………………………………………………………. 33
(16) HQrs IDS…………………………………………………………………………... 36
(17) Defence Intelligence Agency (DIA including ADGSI & DIPAC) …………….. 37
(18) SFC………………………………………………………………………………… 38
(19) Directorate of Standardization…………………………………………………... 41
(20) Directorate of DTD& P(Air)………………………………………………………. 42
(21) Advance Payment to PSUs……………………………………………………… 45
(22) Risk & Cost contracts of Married Accommodation Project(MAP)

Risk & Cost’ contracts of Married Accommodation Project (MAP) (to be
prefixed to code head 902/45, 912/41 and 917/41 under Minor Head 202
under Major Head 4076 sub Major Head 01, 02 and 03 respectively
applicable to Army, Navy and Air Force)………………………………………. 46
(23) Project PJ-10 Programme (To be prefixed to code head 929/21 only)…………… 49
311
ANNEXURE – C (contd)
Sl. No. Nature of Expenditure Cat. Code No
Cat. Codes to be prefixed to Code head.914/40 Project Seabird

(Karwar) (cat. code 62 to 74)
(24) Land Development & Preliminaries…………………………………………….. 62
(25) Breakwaters………………………………………………………………………. 63
(26) Dredging & Reclamation………………………………………………………… 64
(27) Pier ……………………………………………………………………………….. 65
(28) Fleet Base ……………………………………………………………………….. 66
(29) Ship lift ……………………………………………………………………………. 67
(30) SIMA ……………………………………………………………………………… 68
(31) Logistics ………………………………………………………………………….. 69
(32) Township ………………………………………………………………………….. 70
(33) Electrification, Water Supply & Services for Base ……………………………. 71
(34) Land Acquisition, Rehabilitation & Forest staff payment…………………….. 72
(35) Environmental Protection……………………………………………………….. 73
(36) Project Management & Contingencies…………………………………………. 74
(37) Operationally Critical Ammunition/Spares for Army, Navy and Air Force … 75
(38) U N Mission (Army/Navy/Air Force)…………………………………………….. 78
(39) International Exercises (Army/Navy/Air Force)………………………………... 79
(40) Material Assistance- Foreign Co-operation Activities (Army/Navy/Air Force) 80
(41) CDM………………………………………………………………………………… 81
(42) L.T.C. Reimbursement (Defence Civilians)……………………………………. 82
(43) ANC………………………………………………………………………………… 94
(44) NDA………………………………………………………………………………… 95
(45) DSSC………………………………………………………………………………. 96
(46) MILIT……………………………………………………………………………….. 97
(47) DSCC………………………………………………………………………………. 98
(48) Charged Expenditure……………………………………………………………. 99
312
ANNEXURE 'D'
Directorates Responsible for Controlling the Expenditure on Stores - Navy
Nature of the Head Name of the Controlling Directorate
a) i) Naval Stores including W/T equipment Directorate of Logistic Support

ii) Boats & Yard Crafts Directorate of Naval Architecture
iii) Electrical Equipment (including Directorate of Systems (Electrical)
Submarine Batteries)
iv) Radars and associated equipment Directorate of Systems (Electrical)
v) Communication and EW equipment Directorate of Naval signals
vi) Hydrographic equipment Chief Hyderographer
vii) Computers and associated Eqpt. Directorate of Management Services
viii) Diving equipment and store Directorate of Diving
ix) Meteorology equipment Directorate of Naval Oceonology and
Meteorology
x) Equipment of Training Directorate of Naval Training
xi) Soviet Stores-
Interest and Credit Installment
1. Naval Stores DSAQ/DLS
2. Lubricants DSAQ/DLS
3. Air Equipment & Stores DSAQ/DNAM
4. Armament Equipment & Stores DSAQ/DGAS
5. Weapon Equipment & Stores DSAQ/DOS(W)
6. Dockyard Equipment & Stores DSAQ/DFM
7. Training Equipment & Stores DSAQ/DODY
8. Miscellaneous DSAQ
xii) Soviet Stores -
Cash and Carry
1. Naval Stores DSAQ/DLS
2. Lubricants DSAQ/DLS
3. Air Equipment & Stores DSAQ/DGAS
4. Armament Equipment & Stores DSAQ/DGAS
5. Weapon Equipment & Stores DSAQ/DOS(W)
6. Dockyard Equipment & Stores DSAQ/DFM
7. Training Equipment & Stores DSAQ/DODY
8. Miscellaneous DSAQ
b) 1. Provisions Directorate of Clothing and Victualling
2. Water Directorate of Naval Operations
313
ANNEXURE 'D' (contd.)
Directorates Responsible for Controlling the Expenditure on Stores-Navy
Nature of the Head Name of the Controlling Directorate
c) Petrol and Lubricants for MT Vehicles Directorate of Transport

including specialist vehicles
d) Coal, Firewood & Cooking Gas Directorate of Clothing & Victualling
e) 1. FFO Directorate of Naval Operations
2. LSHSD Directorate of Naval Operations
3. JPS/ATFK-50 Directorate of Naval Air Staff/Material
4. ABGAS Directorate of Naval Air Staff/Material
5. Lubricants (Ship & Submarines) Directorate of Logistic Support
6. Lubricants (Aviation) Directorate of Logistic Support
7. Others Directorate of Logistic Support
f) Armament Stores Directorate of Armament Supply
g) Clothing Stores Directorate of Clothing & Victualling
h) Medical Stores Director General of Medical Services
i) Mechanical Transport Vehicles

1. General Service Vehicles Directorate of Transport
2. Specialist Vehicles Directorate of Transport
j) Spare parts including Machinery for
Dockyard and other establishment etc.
1. Engineering Equipment Directorate of Systems (Engineering)
2. M & S for ships and Submarines Directorate of Logistic Support
3. M & S for Dockyard and Repair Directorate of Dockyards
Organisation
k) Gun Mounting Stores Directorate of Systems(Weapon)
l) Special equipment for Scientific SA to CNS

Laboratories
m) Aviation Stores Directorate of Naval Air Material
n) Custom Duty Directorate of Naval Plans

o) Air Frame & Engines Directorate of Naval Material
314

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CLASSIFICATION HANDBOOK

DEFENCE SERVICES RECEIPTS & CHARGES

For the purpose of classification of Receipts & Expenditure in respect of Defence

RECEIPT HEADS (Revenue Accounts)

0076 - Defence Services - Army

Minor Head 101 - Army (including Reservists) 1

0077 - Defence Services - Navy

Minor Head 109 - Receipts from Services and Supplies 22

0078 - Defence Services - Air Force

Minor Head 109 - Receipts from Services and Supplies 29

0079 - Defence Services - Ordnance Factories

Minor Head 101 - Sale of Surplus and Obsolete Stores 34

0080 - Defence Services - Research and Development

Minor Head 800 - Other Receipts 37

EXPENDITURE HEADS (Revenue Accounts)

2076 - Defence Services - Army

Minor Head 101 - Army Personnel (including Reservists) 38-48

2077 - Defence Services - Navy

Minor Head 101 - Navy 148-149

2078 - Defence Services - Air Force

Minor Head 101 - Air Force 192-195

2079 - Defence Services - Ordnance Factories

Minor Head 001 - Direction and Administration 239

2080 - Defence Services - Research and Development

Minor Head 003 - Training 257

Capital Expenditure outside the Revenue Accounts

Sub Major Head 01 -- Army

Sub Major Head 02 - Navy

Sub Major Head 03 - Air Force

Sub Major Head 04 - Ordnance Factories

Sub Major Head 05-Research and Development Organisation

Sub Major Head 06-Inspection Organisation

Sub Major Head 07-Special Metals and Super-Alloys Project

Sub Major Head 08-Technology Development

Minor head 210-Assistance to Small & Medium Enterprises for 306

Code Numbers Allotted to the Pr.Controllers/ Controllers of 307-308

Category Code to be prefixed for identification of expenditure other than 311-312

Directorates Responsible for Controlling the Expenditure 313-314

MAJOR HEAD 0076-DEFENCE SERVICES -ARMY

Particulars of receipts compilable under

(a) Miscellaneous Receipts 101/30 Recoveries on account of Pay & Allowances.

Particulars of receipts compilable under

(a) Miscellaneous Receipts 201/30 Recoveries on account of Pay & Allowances.

Balance of Pay etc. of deserters and men

Particulars of receipts compilable under

(a) Miscellaneous Receipts 301/30 Recoveries on account of Pay & Allowances.

Recoveries of disallowances in audit made in

Recoveries made on account of losses and

Recoveries made on account of leave

All miscellaneous receipts other than those

Fees recovered from candidates allowed to

Elements of Departmental charges

Particulars of receipts compilable under

Sub Head A-Rents

(a) Buildings 371/01

Sub Head B-Recoveries on

2. This head does not cater for receipts arising

Particulars of receipts compilable under

Hire charges of Tools & Plants. Unclaimed