List of Major Heads Minor Heads not to be operated by DTO’s

a)    Hitherto, MH 1603 – State’s share of Union Excise Duties was meant for receipt of State’s share or Central Taxes from Central Government through RBI, Nagpur.   Now Minor Head 901- Share of net proceeds assigned to States is used to accommodate such receipts under various Receipt Major Heads.  Receipt Major Heads which are having a single minor head ‘901’ should not be operated in the DTO/PW/Forest Accounts as the adjustment is done only by Principal Accountant General’s Office.  List of such Major heads are given below

0020        Corporation Tax to be adjusted by AG

0021        Tax on Income other than Corporation tax

0024        Interest Tax

0028        Other taxes on Income & Expenditure – MH 901

0031        Estate Duty

0032        Taxes on Wealth

0033        Gift Tax

0037        Customs

0038        Union Excise Duties share of proceeds to be adjusted by  AG

0044        Service Tax

0045        Other Taxes & Duties on Commodities and Services

b)   Following Major Heads/Minor Heads are meant exclusively for Principal Accountant General’s as the adjustments/annual adjustments are done by this office.

0049-110        Interest realised on investment of Cash balances

1601                 Grants-in-Aid from Central Government

1605              External Grants Assistance

2049-01          Interest on Internal Debt

2049-02          Interest on External Debt

2049-04            Interest on Loans and Advances from Central Government

2049-05          Interest on Reserve Fund

6003-101-01    Market Loans bearing interest

6003-110          Ways & Means Advances from RBI

6004               Loans and Advances from Central Government

7810               Inter State Settlement

7999               Appropriation to the Contingency Fund

8007               Investment of NSS Fund

8115                  Depreciation Renewal Reserve Fund

8116               Revenue Reserve Fund

8117               Development Fund

8118               Capital Reserve Fund

8119               Railway Safety Fund

8121                           General & other Reserve Funds

8122                  Sinking Fund

8449-103         Subversions from central Road Fund

8658-110         CAO-RBS

8658-111         Departmental Adjustment Account

8658-113         PF Suspense

8673               Cash balance Investment Account

8680                  Miscellaneous Govt. Accounts

8999                  Cash Balance

8658-102-01    Unclassified Suspense

c)     Following Major Head/Minor Heads are to be operated by PW/Forest Division and not by Treasuries.

8658-Suspense-107 CSS Account

8671- Departmental Balances

d)     All Major Heads, which are meant for Central Government are not to be operated by DTOs/PWD/Forest Division eg: 2037-Customs, 2038-Union Excise Duties, 2046/0046-Currency Coinage and Mint etc.