In Indian Railways Financial Rules (Indian Railway Finance Code Vol. I & II), Demands for Grants represent parliamentary approvals for expenditure from the Consolidated Fund, restructured from April 1, 1979, into 16 main Demands. They classify revenue, capital (now consolidated into Demand 16), pension, and miscellaneous expenses, corresponding to Sub-Major Heads under 3002/3003.
Demands for Grants Overview
Complete List of Demands
The standard list from Finance Code appendices:
| Demand No. | Name of Demand |
|---|---|
| 1 | Railway Board |
| 2 | Miscellaneous Expenditure (General) |
| 3 | General Superintendence and Services on Railways (Abstract A / SMH 01) |
| 4 | Repairs and Maintenance of Permanent Way and Works (Abstract B / SMH 02) |
| 5 | Repairs and Maintenance of Motive Power (Abstract C / SMH 03) |
| 6 | Repairs and Maintenance of Carriages and Wagons (Abstract D / SMH 04) |
| 7 | Repairs and Maintenance of Plant and Equipment (Abstract E / SMH 05) |
| 8 | Operating Expenses - Rolling Stock and Equipment (Abstract F / SMH 06) |
| 9 | Operating Expenses - Traffic (Abstract G / SMH 07) |
| 10 | Operating Expenses - Fuel (Abstract H / SMH 08) |
| 11 | Staff Welfare and Amenities (Abstract J / SMH 09) |
| 12 | Miscellaneous Working Expenses (Abstract K / SMH 10) |
| 13 | Provident Fund, Pension and Other Retirement Benefits (Abstract L / SMH 11) |
| 14 | Appropriation to Funds (Abstract M) |
| 15 | Dividend to General Revenues, Repayment of Loans from General Revenues and Amortization of Over Capitalisation |
| 16 | Assets - Acquisition, Construction and Replacement (Capital Works; consolidated all capital sources) |
Key Changes and Notes
- Pre-1979: More granular; post-restructuring, Demands 3-12 map to core working expenses (Abstracts A-K).
- Demand 16: Single grant for all capital/plan expenditure (e.g., New Lines, Track Renewals) from sources like Capital, DRF, CF.
- Numerical Mapping: Abstracts use codes like A=03, B=04 (for computerization), matching Demand Nos. 3-12.
- Authorities control expenditure per Demand (e.g., PCE for 4, PFA for pensions).
- This structure supports performance budgeting and aligns with CAG audits.