Indian Railways Plan Heads List

Plan Heads (PH) are the minor heads under the capital expenditure classification in Indian Railways, used for budgeting and accounting works like construction and renewals under Demand No. 16 (now Assets-Acquisition, Construction and Replacement). They link to major heads 5002 (Commercial Lines) and 5003 (Strategic Lines), with an 8-digit code: Source (2 digits) – PH (2 digits) – Sub/Detailed Head (2 digits) – Primary Unit (2 digits).

Complete List of Plan Heads

Here is the standard list of Plan Heads from official and exam resources, including new additions (highlighted where noted). Some like PH 82 are discontinued.

Plan Head	Description	Co-ordernator
11	New Lines (Construction)	PCOM
12	Purchase of new lines	PCOM
14	Gauge conversion	PCOM
15	Doubling	PCOM
16	Traffic facilities - Yard remodelling and others	PCOM
17	Computerization	PCCM
18	Railway Research	None
21	Rolling Stock	None
22	Leased assets - Payment of capital component of lease charges to IRFC etc.	None
29	Road Safety Works – Conversion of Unmanned Level Crossings into Manned Level Crossings	PCSTE
30	Road Safety Works – Conversion of Level Crossings into Road over Bridges/Road under Bridges	CBE
31	Track renewals	CTE
32	Bridge works	CBE
33	Signalling and Telecommunication works	PCSTE
34	Taking over of line wires from P. & T. Dept.	None
35	Electrification projects	PCOM
36	Other Electrical works	PCEE
37	Traction Distribution Works	None
41	Machinery and Plant	PCME
42	Workshops including Production Units	CME
51	Staff Quarters	PCE
52	Amenities for staff	None
53	(i) Passenger Amenities (ii) Other Railway User Amenities	PCCM
61	Investment in Government Commercial Undertakings - Road services	PCOM
62	Investment in PSU/JV/SPV	None
63	Investment in Non Government Undertaking including JVs/SPVs	PCOM
64	Other specified works	PCE
65	Training/HRD	PCPO
71	Stores suspense	None
72	Manufacturing suspense	None
73	Miscellaneous Advances	None
81	Metropolitan Transport Projects	PCOM
82	Transfer to Special Railway Safety Fund (discontinued since 2008)	None
83	New Lines (Construction) - Dividend free projects	PCOM

Key Notes

New Plan Heads (e.g., 17, 18, 22, 29, 30, 65, 83) are marked in sources for recent additions.
Sub-heads and detailed heads vary by asset (e.g., land, bridges for new lines).
This list aligns with Finance Code Appendix and exam materials, though minor updates may occur via Railway Board circulars.

The whole exercise is trimming the Number of Plan Heads duly merged PHs into the similar nature of PH and deleting the PHs which are not required in present circumstances. Some PHs are renamed duly giving the effect of merger. Overall 7 Plan Heads are deleted (some are merged in other PHs)

Major Heads for Works expenditure are

5002 – Capital outlay on Indian Railways – Commercial Lines

5003 – Capital outlay on Indian Railways – Strategic Lines

Accounting Classification of Works expenditure - 8 digit numerical code like follows.

Source of Finance

Plan Head (Minor Head)

Detailed Head

Primary Unit

Sources of Finance

Numerical Code (First 2 digits in Classification)	Source of Finance	Remarks
20	Capital
21	DRF – Depreciation Reserve Fund
23	DF (Depreciation Fund)-1 = Passenger
33	DF (Depreciation Fund)-2 = Labour Welfare
43	DF (Depreciation Fund)-3 = Unremunerative
53	DF (Depreciation Fund)-4 = Safety
25	Capital Fund
26	RSF – Railway Safety Fund
27	SRSF – Special Railway Safety Fund	Not in operation. It was ceased in the 2008 year.
28	Capital – Nirbhaya Fund
29	RRSK - Rashtriya Rail Sanrakshak Kosh
30	Capital - Covid funds
35	SGF - Sovereign Green Fund
82	EBR – PPP (Extra Budgetary Resources – Public Private Partnership)
83	EBR – IF (Extra Budgetary Resources – Institutional Finance)
84	EBR – IRFC (Extra Budgetary Resources – Indian Railway Financial Corporation)
85	EBR – Special (Extra Budgetary Resources – Special)

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