Tax Revenue
Non-Tax Revenue
Social Services-1 C
Economic Services-1D
Grants-In-Aid And Contributions
General Services-2B
Social Services-2A
Economic services
Energy
Communications
Grants-In-Aid and Contributions-2 F
Receipt Heads (Capital Account)
Capital Account of General Services
Capital Account of Social Services
Capital Account Of Economic Services
Grants-in-aid and Contributions-4D
Loans and Advances
Inter-State Settlement
Small Savings, Provident Fund etc.
Reserve Funds
Deposits and Advances
Suspense And Miscellaneous
Remittances
Social Services-1 C

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0202 Education, Sports, Art and Culture    
  01 General Education (1) 101 Elementary Education
    102 Secondary Education
    103 University and Higher Education (4)
    104 Adult Education
    105 Languages Development
    600 General (2)
  02 Technical Education (1) 101 Tuitions and other fees
    800 Other Receipts (2)
  03 Sports and Youth Services 101 Physical Education-Sports and Youth Welfare
    800 Other Receipts
  04 Art and Culture 101 Archives and Museums
    102 Public Libraries
    103 Receipts from Cinematograph Films Rules (3)
    800 Other Receipts

Notes:

(1)    Tuition Fees', 'Examination Fees' and 'Other Fees' may be treated as separate sub-heads under the various minor heads below these sub-major heads, wherever possible and necessary.

(2)    Income from Endowments and contributions from local bodies may be adjusted under a separate sub-head "Contributions and Income from endowments".

(3)    Will be divided into the following sub-heads:-

  1. Collection by District authorities
  2. Other Collections.

(4)    Grants from University Grants Commission for Government Colleges may be recorded under a separate sub-head "Contributions from the University Grants Commission" under this head.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0210 Medical and Public Health    
  01 Urban Health Services 020 Receipts from Patients for hospital and dispensary services (1)
    101 Receipts from Employees State Insurance Scheme
    103 Contribution for Central Government Health Scheme
    104 Medical Store Depots (2)
    107 Receipts from Drug Manufacture (3)
    800 Other Receipts (4)
  02 Rural Health Services 101 Receipts/contributions from patients and others (1)
    800 Other Receipts (4)
  03 Medical Education. Training and Research 101 Ayurveda
    102 Homeopathy
    103 Unani
    104 Siddha
    105 Allopathy
    200 Other Systems
  04 Public Health 102 Sale of Sera/Vaccine
    104 Fees and Fines etc. (5)
    105 Receipts from Public Health Laboratories
    501 Services and Service Fees
    800 Other Receipts
  80 General 101 Fees for issue of Certificates under WHO-GMP Scheme
    800 Other Receipts (6)

Notes:

(1)    This minor head will include the recoveries from patients for accommodation, supply of medicines, bacteriological and other tests, supply of blood and other services rendered.

(2)    Will record receipts from the sale of medicines, drugs, medical instruments and equipments etc. whose cost is debited to revenue under the expenditure major head "2210 Medical and Public Health".

(3)    Will include receipts from departmentally run drug manufacturing concerns. Distinct sub-heads with suitable detailed heads thereunder may be opened for each concern.

(4)    Will be divided into following sub-heads: -

  1. Bacteriological laboratory receipts.
  2. Sale of blood to Institutions, etc. other than in-patients.
  3. Sale of dead stock, waste paper and other items the cost of which was met from office expenses.
  4. Leave salary contributions.
  5. Income from endowments.
  6. Other items.

(5)    Will include licence fees, fines etc. under Drug Control Acts and Prevention of Food Adulteration Acts etc. realised by Public Health authorities.

(6)    Will include income from endowments.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0211 Family Welfare    
    101 Sale of contraceptives
    800 Other Receipts


MAJOR / SUB-MAJOR HEADS MINOR HEADS
0215 Water Supply and Sanitation    
  01 Water Supply 102 Receipts from Rural water supply schemes (1)
    103 Receipts from Urban water supply schemes (1)
    104 Fees, Fines etc.
    501 Services and Service Fees
    800 Other Receipts
  02 Sewerage and Sanitation 103 Receipts from Sewerage Schemes
    104 Fees, Fines etc.
    501 Services and Service Fees
    800 Other Receipts

Note:

(1)    Receipts in respect of each major scheme may be recorded under distinct sub-head

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0216 Housing    
  01 Government Residential Buildings (2) 106 General Pool accommodation (1)
    107 Police Housing
    700 Other Housing
  02 Urban Housing (Each class of Scheme will be a minor Head) (2) 800 Other Receipts
  03 Rural Housing (Each class of Scheme will be a minor Head) (2) 800 Other Receipts
  80 General 800 Other Receipts

Notes:

(1)    This Minor Head will also include receipts relating to Departmental Pool Accommodations. It will be divided into following sub-heads:

  1. Rent/Licence Fee
  2. Other items.

(2)    If the receipts are recurring and substantial the scheme will be classified as a separate minor head, otherwise not.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0217 Urban Development (1)    
  01 State Capital Development    
  (Name of each State capital will be a minor head)    
  02 National Capital Region 191 Receipts from Municipalities/Corporations etc.
    800 Other Receipts
  03 Integrated Development of Small and Medium Towns 191 Receipts from Municipalities
    800 Other Receipts
  04 Slum Area Improvement 191 Receipts from Municipalities etc.
    800 Other Receipts
  60 Other Urban Development Schemes 191 Receipts from Municipalities etc. (2)
    800 Other Receipts

Notes:

(1)    Separate minor heads may be opened for receipts from any Urban Development Scheme other than those provided for. This major head will not include receipts from Urban Housing Schemes, which will be recorded under the major head "0216 Housing".

(2)    This minor head will record inter alia receipts on account of the Directorates of Municipalities' etc.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0220 Information and Publicity    
  01 Films 102 Receipts from Departmentally produced films
    800 Other Receipts
  60 Others 105 Receipts from community Radio and T.V. Sets
    106 Receipts from advertising and visual Publicity
    112 Employment News
    113 Receipts from other Publications
    800 Other Receipts


MAJOR / SUB-MAJOR HEADS MINOR HEADS
0221 Broadcasting    
  01 Sound Broadcasting 102 Commercial Services
    103 Receipts from Journals
    800 Other Receipts (1)
  02 Television 102 Receipts from Journals
    103 Commercial Services
    800 Other Receipts (1)

Note:

(1)    Receipts from commercial activities and non commercial activities will be shown under distinct sub-heads namely :-

  1. Commercial
  2. Non-commercial.
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0230 Labour and Employment    
    101 Receipts under Labour laws
    102 Fees for registration of Trade Unions
    103 Fees for inspection of Steam Boilers
    104 Fees realised under Factory's Act
    105 Examination fees under Mines Act
    106 Fees under Contract Labour (Regulation and Abolition Rules)(1)
    800 Other Receipts

Note:

(1)    Fees realised under these rules framed by the Central and State Governments may be accounted for under distinct sub-heads below this minor head.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0235 Social Security and Welfare    
  01 Rehabilitation 101 Dandakaranaya Development Scheme
    102 Relief and Rehabilitation of Displaced persons and Repatriates
    200 Other Rehabilitation Schemes
    800 Other Receipts
  60 Other Social Security and Welfare Programmes 105 Government Employees Insurance Schemes (1)
    106 Receipts from Correctional Homes
    800 Other Receipts

Note:

(1)    Please see note (7) below major head "2235"

MAJOR / SUB-MAJOR HEADS MINOR HEADS
0250 Other Social Services    
    101 Nutrition
    102 Welfare of Scheduled Castes, Scheduled Tribes and other backward classes
    800 Other Receipts (1)

Note:

(1)    Includes receipts on account of public exhibitions and fairs and recovery towards the cost of administration of Religious and Charitable Endowments Acts.

 
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Last Updated : 22 Mar,2014