Major Heads Overview

Major Heads in Indian Railways form the top level of the government's List of Major and Minor Heads of Account, as detailed in the Indian Railway Finance Code Volume I & II and Account Code. They classify revenues, expenses, capital outlays, loans, and funds into distinct categories for budgeting and auditing, with nearly 30 key heads specific to railways.

Complete List of Key Major Heads

The following table lists the primary Major Heads used in Indian Railways financial rules, grouped by type (revenue, expenditure, capital, etc.). Bolded ones are most frequently referenced.

Revenue Receipt Heads (under Consolidated Fund - Revenue Account)

  • 1001: Indian Railways - Miscellaneous Receipts
  • 1002: Indian Railways - Commercial Lines - Revenue Receipts (includes sub-heads/abstracts for coaching earnings, goods earnings, sundry other earnings, etc.)
  • 1003: Indian Railways - Strategic Lines - Revenue Receipts

Expenditure Heads (Revenue Account - Working Expenses)

  • 3001: Indian Railways - Policy Formulation, Direction, Research and other Miscellaneous Organisation (covers Railway Board, RDSO, etc.)
  • 3002: Indian Railways - Commercial Lines - Working Expenses
  • 3003: Indian Railways - Strategic Lines - Working Expenses
  • 3004: Indian Railways - Open Line Works (Revenue)
  • 3005: Payments to General Revenues (e.g., dividends, contributions)
  • 3006: Appropriation from Railway Surplus
  • 3007: Repayment of Loans taken from General Revenues

Sub-Major Heads/Abstracts under 3002/3003 (Ordinary Working Expenses - 13 abstracts): These break down revenue working expenses.

  • Abstract A: General Superintendence and Services
  • Abstract B: Repairs and Maintenance of Permanent Way and Works
  • Abstract C: Repairs and Maintenance of Motive Power
  • Abstract D: Repairs and Maintenance of Carriage and Wagon
  • Abstract E: Repairs and Maintenance of Plant and Equipment
  • Abstract F: Operating Expenses - Rolling Stock and Equipment
  • Abstract G: Operating Expenses - Traffic
  • Abstract H: Operating Expenses - Fuel
  • Abstract J: Staff Welfare and Amenities
  • Abstract K: Miscellaneous Working Expenses
  • Abstract L: Provident Fund, Pension and Other Retirement Benefits
  • Abstract M: Appropriation to Funds
  • Abstract N: Suspense

Capital Heads (Capital Account)

  • 5002: Capital Outlay on Indian Railways - Commercial Lines (main head for most plan expenditure; includes sub-major/minor heads for assets)
  • 5003: Capital Outlay on Indian Railways - Strategic Lines

Expenditure under 5002/5003 is further classified by Plan Heads (treated as minor heads), such as:

  • 11: New Lines (Construction)
  • 14: Gauge Conversion
  • 15: Doubling
  • 16: Traffic Facilities (e.g., yard remodelling)
  • 21: Rolling Stock
  • 31: Track Renewals
  • 32: Bridge Works
  • 33: Signalling and Telecommunication Works
  • 35: Electrification Projects
  • 51: Staff Quarters
  • 53: Passenger Amenities
  • (and others like road safety works, workshops, etc.; full list in Finance Code or Appendix IV).

Other Related Major Heads (Loans, Funds, Deposits, Suspense, Remittances - often under Public Account)

  • 0021: Income Tax (deductions related to railways)
  • 0049: Interest Receipts (e.g., on advances to staff)
  • 7002: Loans to Railways (to funds like DF, Capital Fund, etc.)
  • 7610: Loans to Government Servants (HBA, scooter, computer, etc.)
  • 8009: State Railway Provident Fund (SRPF)
  • 8011: Insurance and Pension Funds (e.g., CGEIS)
  • 8115: Depreciation/Renewal Reserve Funds (DRF)
  • 8121: General and Other Reserve Funds (e.g., Staff Benefit Fund - SBF)
  • 8337: Deposits of Railways
  • 8445: Railway Deposits (e.g., EMD, SD, unpaid wages)
  • 8660: Suspense Accounts - Railways
  • 8670: Cheques and Bills
  • 8671: Departmental Balances
  • 8672: Permanent Cash Imprest
  • 8675: Deposits with Reserve Bank
  • 8677: Remittances Into Bank (RIB)
  • 8787: Adjusting Account with Railways
  • 8790: Accounts with States, etc. (Railways)
  • 8797: Exchange Accounts (Transfer Transactions)

Allocation Structure

Each Major Head breaks down hierarchically: Major Head → Sub-Major Head → Minor Head → Sub Head → Detailed Head → Object Head (Primary Unit). Example for PFA's HRA: 3002-01-200-210-211-04.

Summary

These Major Heads enable precise tracking of railway finances under erstwhile demands (e.g., 16 for capital works). Updates occur via Railway Board circulars or CAG's List of Major/Minor Heads, aligning with national five-year plans.

Back to Financial Rules page