Re appropriation window.pdf

Budget

19 Feb 2026

To

CPMsG

25-5/2024/BGT (MISC)/Part-Ill Government of India

Ministry of Communication Department of Posts, PAF Wing Budget Division, Dak Bhawan, Sansad Marg, New Delhi 110001

Dated: 02 Aug 2024

GM BD, GM PD, GM (Parcel)

GM (F)/DAPs

Sub: Detailed guideline for re-appropriation of budgetary grants 2024-25 -reg

1. In accordance with Rule 12 of the Delegation of Financial Powers Rules (DFPR) 2024, budget division vide Letter no. 20-5/2024/BGT (Misc) dated 01.05.2024; the powers previously held by Heads of Circles have been withdrawn. This includes the

following

Re-appropriation of budgetary provisions

A

Waiver of recovery of overpayments made to Government servants

B

Appraisal and approval of schemes or projects

2. With the recent changes in the rules, such re-appropriations must now be authorized solely by the Secretary (Posts). Given this change, it is imperative to establish a clear and structured plan of action for the re-appropriation of funds. Hence Competent authority has decided to introduce two window periods in every FY for re appropriation. Details regarding the window period is given below.

Term

Normal Years

1st Window

11h to 20h July

2nd Window

20h to last day of Feb

Vote year

on Account

to 10" Sep With available

20" to last day of Feb With final

Remarks

Surrender

savings/surrender

3. To ensure promptness and

control over the re-appropriation exercise a detailed plan

is prepared and attached to this letter as detailed below.

A. Annexure 01- Detailed Guidelines regarding re-appropriation

B. Annexure 02 -Proforma for re-appropriation.

4. In this context, it is requested that PAOs should consider sensitizing the DDOs and accountants of DoP by providing them required training in matters associated with financial planning, budget preparation and expenditure control.

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5. Circles are also requested tO ensure that re-appropriation requests do not exceed 10% of the allotment. This measure is to guarantee that, while approving such requests the DoP HQ level, the re-appropriation limits of the competent authority are not surpassed.

6. In addition to the above it is also decided by the competent authority to create a dedicated designation based NIC email ID for the specific purpose of managing re appropriation requests. Details of the ID will be intimated immediately befor window period of the present financial year. Circles are requested to ensure that no regular correspondences are being sent to the ID.

This issues with the approval of the competent authority.

(Sharon Shefali Gupta)

DDG (Budget& Accounts)

DA: As above

Copy To, Sr. PPS to AS&FA Dak Bhawan

Annexure

1

25-5/2024/BGT (MISC)/Part-III

Guidelines for Re-appropriation of Budgetary Provisions

1. Rule Position of Re-appropriation:

A. The rule 3(k) of Delegation of Financial Powers Rules 2024 (DFPR-2024), defines re-appropriation as, “Re-appropriation” means transfer, by a Competent Authority, of funds from one primary unit of appropriation to another to meet additional expenditure within the same Section (Revenue Section and Capital Section) of the grant or Appropriation.

B. As per rule 12 of the DFPR 2024, the power for re-appropriation is vested with the Head of the Department and the same cannot be delegated. Hence Budget Division DoP HQ vide Letter No 20- 5/2024/BGT (Misc) dated 01.05.2024 has withdrawn powers of the Heads of Circles for (i) re appropriation of budgetary provisions (ii) Waiver of recovery of overpayment made to Government servants; and (iii) Appraisal and Approval of Schemes or Projects.

Hence all re-appropriation in Department of Posts to be authorized by Secretary (Posts) only. Circles should follow the below mentioned guidelines while requesting for re-appropriation.

2. Guidelines

A. Re-appropriation generally indicates poor financial planning. Therefore, all circles are advised to make concerted efforts to avoid any re-appropriation. A proper financial assessment at the beginning of the Financial Year is crucial for achieving this objective.

B. Every Controlling Officer (Budget) as defined in the Budget Manual must ensure that expenditure projections are based on scientific assessment and actual requirements. The practice of applying a percentage addition to the existing budget provision for projecting expenditures for the upcoming year is not considered scientific.

C. All re-appropriation requests, irrespective of whether the same is arising out of poor financial planning, urgency, change of policy, or change in the class of expenditure, must be submitted to the Budget Division of DoP HQ for approval by the Secretary (Posts). A proforma for re appropriation is enclosed as ‘Annexure A’ to this guideline. Every Circles/Functional Division should forward their request in the proforma only.

D. In every re-appropriation requests, clear details indicating reasons for the re-appropriation form one HoA to another may be mentioned. Re appropriation request with generic reasons will not be entertained.

E. The 10%maximum re-appropriation limit of Circles is applicable under the new procedure also. Circles are requested not to forward any re-appropriation request exceeding the same. F. During each financial year, re-appropriation windows will be opened twice as per the schedule provided. Circles are instructed to submit re-appropriation requests only during these specified periods. Requests received before or after the designated window period will not be considered.

Window for Re-appropriation

	1st Window	2nd Window
Normal Years	11th to 20th July	20th to last day of Feb
Vote on Account year	1st to 10th Sep	20th to last day of Feb
Remarks	With available surrender	With final savings/surrender

G. During the window period of re-appropriation, Circles must inform the Budget Division about any intended surrender of funds. Following the second re-appropriation window, every sanctioning authority must have a comprehensive plan for utilizing remaining funds in hands. Cntd……..2/

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The funds available for disposal after the second re-appropriation should not exceed committed liabilities plus issued sanctions. It is the responsibility of the sanctioning authority to ensure that all savings are surrendered by the end of the second window period.

H. Surrender/savings found under the disposal of any sanctioning authority, after second window period of re-appropriation and by the end of the year will be considered as result of poor financial control and required action will be taken against the officer concerned.

I. It has been observed previously that, several sanctioning authorities have issued sanctions for the same nature of expenditure under multiple Heads of Accounts, presumably to fully utilize funds available in those Heads. This practice constitutes a clear case of misclassification of expenditure for convenience and should be avoided. Expenditure of a specific nature should not be met from multiple heads. Efforts should be made to ensure that expenditures are correctly classified and allocated under appropriate Heads of Accounts to maintain transparency and accuracy in financial reporting. “Annexure B” Enclosed herewith is the Gazette Notification dated 16.12.2022 regarding the amendment to Rule 8 of the DFPRs 1978, which provides clarification on expenditure by clearly defining the object heads. Circles Heads are requested to instruct all budget sanctioning authorities and Drawing and Disbursing Officers (DDOs) to familiarize themselves with the provisions of the amended rules and adhere to the prescribed classification guidelines accordingly.

J. Misclassification of expenditure to avoid re-appropriation will be considered a breach of regulations and could lead to disciplinary measures. Every expenditure must be accurately classified based on its nature and correctly accounted to the appropriate head of account.

K. While preparing the re-appropriation requests, the following points may be kept in mind. i. Funds shall not be appropriated or re-appropriated to meet expenditure which has not been sanctioned by an authority competent to sanction it.

ii. Funds shall not be appropriated or re-appropriated to any work which has not received administrative approval and technical sanction as prescribed by Government of India from time to time.

iii. No Re-appropriation can be made from charged to voted or voted to charged funds. iv. No Re-appropriation can be made from Capital to Revenue Section of the Grant or vice versa

i. No Re-appropriation can be made from an appropriation already augmented through a Supplementary Demand for Grant passed by the Parliament or under the provisions of specific rule.

ii. No Re-appropriation of funds shall be made from ‘Salaries’ or ‘Allowances’ head to any other “primary unit of appropriation

iii. No Re-appropriation shall be made from the primary unit "Buildings and Structures/ Infrastructure Assets/ Other Fixed Assets" to any other unit.

iv. No Re-appropriation of funds to a head from which funds were previously redirected or re-appropriated to another head.

L. Examples of misclassifications observed during the past financial year

Nature of expenditure	Wrongly booked under	Actual HoA for booking	Latest threshold limit
Purchase of Computers/Laptop Projectors	Object head 13 or 19 under MH 3201, Object Head 52 under 5201	Object head 71 under MH 5201	Exceeding one lakh rupees or 3 years of useful life, either of the two

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Purchase of mobile Phone/Tablets	Object Head 52 under 5201	Object head 71 under MH 5201	Exceeding 1 year of useful life
Electricity charges, phone bill, annual subscription, AMC	Booked under MH 5201/4552	Object head 13, 28 or 49 under MH 3201 (Based on nature of expenditure)	Recurring expenditure, to be booked under 3201 only.
Furniture & Fixtures	Object head 13 under MH 3201	Object head 74 under MH 5201	one lakh rupees or 1 years of useful life, either of the two
Expenditure booked in Major Heads other than 3201	MH 8553/8446/8661 is being used to book expenditure	No expenditure to be booked in such heads. Respective budget heads only to be used.

These guidelines are intended to streamline the process of re-appropriation and ensure fiscal discipline within the Department of Posts. Controlling Officers (Budget) and all concerned officers/officials are expected to strictly adhere to these directives to maintain financial prudence and proper fund management.

Annexure 2

Re-appropriation request for the Circle

1st /2nd Window Period for re-appropriation

A	B	C	D	E	F	G	H	I	J
SL	From or To	Head of Account	Total Allotment	Utilized till date	Committed liabilities for the remaining period of the year	Expected savings* Excess/short	Proposed Surrender	*Saving available for re appropriation (-) or Requirement (+)under re-appropriation	Reasons for re appropriation
					Total

*(-) for Excess funds/savings, (+) for short/requirement

In a row, total of H+I = G

Sum total of (+) and (-) in Colum ‘I’ should be Zero

Annexure A

10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]

(xxxix) ,, का.अ. 2274, ददनांक 14.8.1999.

(xxxx) ,, का.अ. 3054, ददनांक 23.10.1999.

(xxxxi) ,, का.अ. 2946, ददनांक 3.11.2001.

(xxxxii) ,, का.अ. 3661, ददनांक 23.11.2002.

(xxxxiii) ,, एफ.1(11)-इ.II(ए)/03 ददनांक 16.09.2003

(xxxxiv) ,, का.अ. 1970 ददनांक 14.7.2007

(xxxxv) ” का.अ. 1370 ददनांक 29.5.2010

(xxxxvi) ” का.अ. 3624 ददनांक 22.12.2012

MINISTRY OF FINANCE

(Department of Expenditure)

NOTIFICATION

New Delhi, the 16th December, 2022

S.O. 5895(E).—In pursuance of clause (3) of article 77 read with article 150 of the Constitution, the President hereby makes the following rules further to amend the Delegation of Financial Powers Rules, 1978, namely:–

1. (1) These rules may be called the Delegation of Financial Powers (Amendment) Rules, 2022. (2) They shall come into force on and from the 1st day of April, 2023.

2. In the Delegation of Financial Power Rules, 1978, hereinafter referred to as the principal rules, for rule 8, the following rule shall be substituted, namely:–

―8. Primary units of Appropriation.–

(1) A Grant or Appropriation for charged expenditure is distributed by standard Object Heads under which it shall be accounted for and each such standard Object Head, against which the provision for expenditure appears, constitutes a primary unit of Appropriation.

(2) The primary unit may include provision for both voted and charged expenditure and in that case the amount of each is shown separately.

(3) The primary units of Appropriation or standard Object Heads shall be as specified in the table below: TABLE

Sr.No	Code	Object Head	Description / Definitions
(1)	(2)	(3)	(4)
(A) Revenue Expenditure
Object Class 1- Compensation to Employees
1.	01	Salaries	It will include pay of the Government employees as defined under FR 9 (21), honorarium to Government servant and stipend to interns. It will also include expenditure on emoluments and allowances of Heads of States and other high dignitaries including Sumptuary Allowance, salary payable to the staff of Departmental canteens and leave encashment on LTC.
2.	02	Wages	It will include wages of labourers and of staff at present paid out of contingencies.
3.	05	Rewards	It will include rewards under a scheme given to the Government employees in addition to their pay and allowances. It will also include payment of bonus and cash awards for Hindi Pratiyogita, etc.
4.	06	Medical Treatment	It will include amount paid towards medical reimbursements / treatment of the Government employees/ pensioners.

[भाग II—खण् ड 3(ii)] भारत का राजपत्र : ऄसाधारण 11

Sr.No	Code	Object Head	Description / Definitions
(1)	(2)	(3)	(4)
5.	07	Allowances	It will include as applicable the Dearness Allowance, House Rent Allowance, Transport Allowance, Foreign Allowance, Non Practicing Allowance, Deputation (Duty) Allowance, Personal Pay, Family Planning Allowance, Special Compensatory (Hill Areas) Allowance, Tribal Area Allowance, Hard Area Allowance, Headquarter Allowance, Overtime Allowance, Children Education Allowance, Reimbursement of Tuition Fee, Ration Allowance, Cost of Ration given in cash, Constituency Allowance, Uniform and Clothing Allowance, Entertainment Allowance, Project Allowance, Special Compensatory (Remote Locality) Allowance, Bad Climate Allowance, Washing Allowance, Special (Duty) Allowance, Night Duty Allowance, Risk Allowance, Sunderban Allowance, Cash Handling Allowance, Caretaking Allowance, Split Duty Allowance and any other allowance in addition to above which is payable to the Government employees in addition to their pay.
6.	08	Leave Travel Concession	It will include air/rail/bus fare/fare of any other mode of transport entitled under LTC Rule.
7.	09	Training Expenses	It will include expenditure on cost of training such as fees paid, contingencies, materials, etc., for participating in the training, workshops but exclude expenditure on domestic or foreign travel expenses.
Object Class II-Social Security of Employees
8.	04	Pensionary Charges	It will include all pensionary benefits including payment of pensions and gratuity in all forms to the Government employees, members of Parliament, freedom fighters, etc. It will also include contributions to service funds and contributory provident funds and payment of leave encashment at the time of retirement or death, termination of service, etc. It will also include Government’s contribution payable under National Pension System (NPS) for Government employees. This will, however, not include social security expenditure such as old age pension.
Object Class III - Goods and Services
9.	11	Domestic Travel Expenses	It will include travel expenses on official tours and transfers of the Government employees within India. This will also include expenditure on TA / DA to non official members on account of travel in India. It will also include transfer TA payable to pensioners at the time of retirement.
10.	12	Foreign Travel Expenses	It will include expenses on official tours and transfers of the Government employees outside India. This will also include expenditure on TA/ DA to non official members going on official tour abroad.
11.	13	Office Expenses	It will include all recurring and non-recurring contingent expenses incurred for the maintenance of office establishment such as, stationery, postage charges, courier charges, telephone charges, internet charges, cable connection charges, electricity charges, water charges, service agreements, security, expenditure relating to hiring of retired Government servants on short term contract basis, outsourced office attendants, office assistants/Data Entry Operators (DEO), house-keeping, liveries/uniforms, hot and cold weather charges, pest control, refreshment, books and periodicals, hospitality expenses including entertainment of foreign delegates, gifts and souvenirs and conferences/ seminars workshops/meetings convened by office including all related expenses on study material/ kits, refreshments, study tours, etc. It will also include purchase of office equipment, furniture and fixtures not exceeding the threshold limit of one lakh rupees or three years of useful life, either of the two, as decided by the Government from time to time. The office equipment and furniture and fixtures exceeding the threshold limit as decided by the Government from time to time should be classified as ‘capital’ expenditure under the relevant Object Head ‘Machinery and Equipment’ and ‘Furniture and Fixtures’. Purchase of vehicles, however, irrespective of its usage (office or otherwise) should be classified as 'capital' expenditure under the relevant capital Object Head ‘Motor Vehicles’.

12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]

Sr.No	Code	Object Head	Description / Definitions
(1)	(2)	(3)	(4)
12.	14	Rent, Rates and Taxes for Land and Buildings	It will include expenditure on rent for buildings (non-residential or residential or structures other than buildings), municipal rates and taxes and lease charges for rented land and buildings, the ownership of which is not transferable to Government. However, lease charges for land and buildings, the ownership of which is transferable to Government, will be classified as ‘capital’ expenditure under the relevant Object Heads ‘Land’ and ‘Buildings and Structures’.
13.	15	Royalty	It will include expenses on royalties on patents, designs, trademarks, print, publishing, music, etc.
14.	16	Printing and Publication	It will include expenses on printing of valuables, printing of audit and accounts reports, forms, stationery, office codes, manuals and other documents, newspaper and magazines including e-books, e-magazines, digital printing, pen drive, CD, etc., but exclude expenses on printing of publicity material which shall be classified under Advertising and Publicity.
15.	18	Rent for others	It will include expenses on rent for equipment and other various items like office equipment, transport, computer and ancillary equipment, communication equipment, air-conditioning, heating and refrigerating equipment, security equipment, broadcasting and recording equipment, construction equipment, agricultural equipment, horticultural equipment, medical equipment, furniture and fixtures. It will also include lease charges for equipment and other items, the ownership of which is not transferable to Government. However, lease charges for equipment and other items, the ownership of which is transferable to Government will be classified as ‘capital’ expenditure under the relevant Object Heads.
16.	19	Digital Equipment	It will include expenses to be classified as revenue expenditure on procurement or development of hardware and software where the cost of individual item does not exceed the threshold limit of one lakh rupees or three years of useful life, either of the two as decided by the Government from time to time. The threshold limit will, however, not apply to the consumables like toner and cartridge for printer shall be classified under revenue expenditure.
17.	21	Materials and Supplies	It will include expenses on various kinds of supplies, materials and stores etc., such as., medical supplies, educational supplies, agricultural supplies, livestock supplies, cleaning materials, hospital drugs and medicines, veterinary drugs, chemicals and fertilizers, lab supplies, spare parts, clothing and tentage.
18.	22	Arms and Ammunition	It will include revenue expenditure on arms and ammunitions on police and other para-establishments.
19.	23	Cost of Ration	It will include expenditure on procurement of ration provided to police and central armed police forces.
20.	24	Fuels and Lubricants	It will include expenditure on petrol, oil, lubricants and other fuels like CNG, diesel, etc.
21.	26	Advertising and Publicity	It will include expenses including commission to agents for sale and printing of publicity material on advertising and publicity through various media such as print media, TV media or outdoor media or Internet or mobile network or other audio-visual publicity or fairs and exhibition.
22.	27	Minor civil and electric Works	It will include expenditure on repairs and maintenance of minor civil and electrical works of office buildings, residential buildings, other buildings and expenditure on running operation and maintenance (ROM) of diesel genset, etc., maintained by the CPWD.
23.	28	Professional Services	It will include expenses on engagement of professionals, consultants, artists, banks, etc., for providing services to the Government which include legal services, consultancy fees, audit fees, teaching and training Fees, payments to artists, remunerations to question setters or invigilators or guest speakers,

[भाग II—खण् ड 3(ii)] भारत का राजपत्र : ऄसाधारण 13

Sr.No	Code	Object Head	Description / Definitions
(1)	(2)	(3)	(4)
			payments to other departments for services rendered, payment or expenses to agencies for conducting departmental examination.
24.	29	Repair and Maintenance	It will include expenses on repair and maintenance (including all maintenance contract) of equipment such as machinery and equipment, office equipment, equipment for other functional use, digital equipment for office use, digital equipment for functional use, furniture and fixtures for office, furniture and fixtures for other functional use, vehicles (including motor vehicles and non motor vehicles like bicycle, rickshaw, carts, trolleys and boat, etc., for office or functional use),infrastructural assets (It will include expenses on preventive, operating maintenance of Infrastructural assets other than minor civil and electrical works like lines, bridges, rolling stocks of railways, roads, highways, ports, ships, aircrafts, helicopters, radars, hovercrafts, airports or other infrastructures), tools and plants, arms and ammunitions, etc., but exclude expenditure on upgradation, midlife rehabilitation, retrofitting and or reconditioning.
25.	39	Bank and Agency charges	It will include bank service charges, agency charges, MDR charges, direct benefit transfer charges to banks and any other charges for convenience fee performing monetary transactions.
26.	40	Awards and Prizes	It will include expenses on awards and prizes given by the Government to the eminent persons and organisations.
Object Class IV- Aid and Assistance
27.	31	Grants-in-aid - General	It will include Grants-in-aid released for payments other than salaries and creation of capital assets. It will also include expenditure on welfare activities.
28.	32	Contribution	It will include the contributions made to international or national organisations related to membership. This will not include transfers made to autonomous bodies or PSUs or PSBs for corpus funds.
29.	33	Subsidies	It will include subsidies released under various schemes of the Government.
30	34	Scholarships	It will include the amount of scholarship released to various institutions or organisations or beneficiaries or individuals.
31.	35	Grants for creation of Capital Assets	It will include Grants-in-aid released for payment for creation of capital assets. It will also include Viability Gap Funding (Expenditure on the projects run under Viability Gap Funding Scheme).
32.	36	Grants-in-aid - Salaries	It will include grants-in-aid released for payment of salaries.
33.	37	Aid Material and Equipment	It will include value of aid material and equipment transferred to Ministries or Departments or other Governments or organisations. It will also include grants given in kind to grantee bodies.
Object Class V-Misc. Revenue Expenditure
34.	41	Secret Service Expenditure	It will include expenses on secret services.
35.	44	Loss in Exchange	It will include the loss due to difference in the rate of exchange of foreign currency in Indian rupees. The loss due to difference in the rate of exchange at the time of receipts loans from foreign resources and repayment thereof shall also be debited under this Object Head.
36.	45	Interest Payments	It will include payment of interest on capital and discount on loans.
37.	49	Other	It will include payment out of discretionary grant, other discounts, fees and fines,

14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]

Sr.No	Code	Object Head	Description / Definitions
(1)	(2)	(3)	(4)
		Revenue expenditure	custom duty compensation, commitment charges, notional value of gifts, re imbursement of newspapers purchased or supplied to officer’s residence and purchase or re-imbursement of briefcase or ladies purse to Government servants’, etc. Any other expenditure which cannot be classified under any of these specified object heads will be debited to this head. It will also include expenditure in respect of schemes, sub-schemes or organisations not elsewhere classified.
(B) Capital Expenditure (Assets)
Object Class-VI-Non-Financial Assets (Fixed and Intangible Assets)
38.	51	Motor Vehicles	It will include procurement of motor vehicles on road like buses, cars, trucks, motorcycles, irrespective of their usage.
39.	52	Machinery and Equipment	It will include procurement of machinery and equipment (other than motor vehicles and ICT equipment), electrical and electronic equipment, medical appliances, precision and optical instruments, watches and clocks, musical instruments and sports goods etc., cost of which exceeds one lakh rupees or three years of useful life, either of the two, need to be booked under this head.
40.	71	Information, Computer, Telecommu nications (ICT) equipment	It will include procurement of information, computer, telecommunications (ICT) equipment such as computer hardware and telecommunications devices (computer / laptops, projectors, etc,) and computer software exceeding the threshold limit of one lakh rupees or 3 years of useful life, either of the two, electromagnetic spectrum which is used in the transmission of sound, data and television.
41.	72	Buildings and Structures	It will include office buildings, residential buildings, other buildings and structures like hospitals, laboratories, auditorium, light houses, shelters etc., public monuments like statues, fountains established at public places, and land improvement.
42.	73	Infrastruc tural Assets	It will include procurement of infrastructural assets such as roads, bridges, tunnels, irrigation projects, power projects, sports infrastructure, water and sewage projects, railway assets, ships, ports, satellites, satellite launch vehicles, airports, aircrafts, motor boats, railway locomotives and rolling stock, other infrastructural projects (include cable lines, sewage systems, rain water harvesting, solar systems, telecom towers, transmission lines and electricity towers, etc).
43.	74	Furniture & Fixtures	It will include expenditure on purchase of furniture and fixture exceeding threshold limit of one lakh rupees or three years of useful life, either of the two, for office use and functional use.
44.	75	Arms and Ammunitions (Capital)	It will include procurement of arms and ammunitions of capital nature.
45.	76	Upgradation Procurement of Heritage Assets and n.e.c.	It will include rehabilitation, overhaul, retrofitting of heritage asset recognised and recorded in the asset register at the nominal value of Rs. 1/- and upgradation ‘not elsewhere classified’. It will also include expenditure on procurement of items of fine art and of cultural and archaeological importance.
46.	77	Other Fixed Assets	It will include procurement of other fixed assets like library books and publications, trees, crops and plants, whose natural growth and regeneration is under the direct control, responsibility and management of institutional units, non-motor vehicles like bicycle, rickshaw, cart, trolleys, boat, etc.

[भाग II—खण् ड 3(ii)] भारत का राजपत्र : ऄसाधारण 15

Sr.No	Code	Object Head	Description / Definitions
(1)	(2)	(3)	(4)
47.	78	Land	It will include land consisting of the ground, land for office and residential building, including the soil covering and any associated surface waters (reservoirs, lakes, rivers and other inland waters over which ownership rights can be exercised).
48.	79	Non produced assets other than land	It will include mineral and energy reserves located on or below the surface of earth including deposits under the sea like oil, natural gas, coal, metallic ores including ferrous, non-ferrous and precious metal ores), non-metallic mineral reserves (including stone quarries, clay and sand pits, chemical and fertilizer mineral deposits, and deposits of salt, quarts, gypsum, natural gem stones, asphalts, bitumen, and peat), water resources, plants that yield both once-only and repeat products over which ownership rights are enforced but for which natural growth or regeneration is not under the direct control, responsibility, and management of any institutional units such as virgin forests and fisheries that are commercially exploitable.
49.	80	Intangible Assets	It will include expenditure on copy right, patents, goodwill, intellectual property, etc.
Object Class VI- Financial Assets
50.	54	Investment	It will include investments made by the Government on purchase of shares and equity, investment in securities, investment in fixed and term deposits, and other investment.
51.	55	Loans and Advances	It will include loans and advances given by the Government.
52.	56	Repayment of borrowings	It will include repayment of borrowings by the Government.
53.	57	Subscription	It will include subscriptions made by the Government of capital nature.
54.	60	Other Capital expenditure	It will include all other capital expenditure which cannot be classified any of the above capital object head.
(C) - Accounting Adjustments
Object Class VII-Accounting Adjustments
55.	43	Suspense	It will include the amount kept under suspense heads for want of complete details for adjustment under final head of account.
56.	61	Depreciation	It will include depreciation charged on the assets by commercial departments.
57.	62	Reserves	It will include the provisions of reserves.
58.	63	Inter Account Transfers	It will be used for transfer of amount from one head to another
59.	64	Writes Off of Losses	It will include write off of irrecoverable loans, trading losses.
60.	69	Deduct Receipts	It will include amounts paid from the receipt heads by adjusting as reduction in receipts.
61.	70	Deduct Recoveries	It will be operated to adjust the overpayments in reduction of expenditure.
Note : The expenditure on improvement / up gradation of assets, which include rehabilitation, overhaul, retrofitting of assets and lease charges of land, buildings, equipment and other non-financial assets, the ownership of which is transferable to Government, will be booked under the object head class – Capital expenditure ( Assets) against relevant assets.

16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]

(4) The Finance Ministry may add to the primary units specified in the table under sub-rule (3) any other primary unit or prescribe an entirely different set of such units.

(5) The departments of the Government of India shall keep in view the following with regard to the numeric codification for preparation of the Detailed Demands for Grants, namely :-

(i) the number of tiers of classification in the Detailed Demands for Grants shall be the standard six tiers indicated in the table below:

Sl. No.	Type of Head	Codification
(1)	(2)	(3)
1.	Major Head	-4 digits(Function)
2.	Sub-major Head	-2 digits(Sub-function)
3.	Minor Head	-3 digits(Programme)
4.	Sub-head	-2 digits(Scheme)
5.	Detailed Head	-2 digits(Sub-scheme)
6.	Object Head	-2 digits(Primary unit of Appropriation or Object Head)

(ii) the numeric code numbers assigned by the Controller General of Accounts for Major, Sub-major, Minor Heads, Sub-heads and Detailed Heads for the Union and States shall be followed in the Detailed Demands for Grants;

(iii) the distinction between Revenue and Capital Expenditure shall be as defined in the Government Accounting Rules, 1990 and the General Financial Rules, 2017.

[F. No. 01(14)/2016-E.II(A)]

AVINASH K. NILANKAR, Dy. Secy.

Note : The principal rules were published in the Gazette of India vide S.O. No.2131 dated the 22nd July, 1978 and have subsequently been amended vide:-

(i) Notification No. S.O. 1187, dated 9.6.1979

(ii) ,, No. S.O. 2942, dated 1.9.1979

(iii) ,, No. S.O. 2611, dated 4.10.1980.

(iv) ,, No. S.O. 2164 dated 15.8.1981

(v) ,, No. S.O. 2304, dated 5.9.1981.

(vi) ,, No. S.O. 3073, dated 4.9.1982.

(vii) ,, No. S.O. 4171, dated 11.12.1982.

(viii) ,, No. S.O.1314, dated 26.2.1983

(ix) ,, No. S.O. 2502, dated 4.8.1984

(x) ,, No. S.O. 22, dated 5.1.1985.

(xi) ,, No. S.O.1958, dated 11.5.1985.

(xii) ,, No. S.O. 3082, dated 6.7.1985.

(xiii) ,, No. S.O. 3974, dated 24.8.1985.

(xiv) ,, No. S.O. 5641, dated 21.12.1985.

(xv) ,, No. S.O.1548, dated 19.4.1986.

(xvi) ,, No. S.O. 3183, dated 20.9.1986.

(xvii) ,, No. S.O. 3787, dated 8.11.1986.

(xviii) ,, No. S.O. 2508, dated 19.9.1987.

(xix) ,, No. S.O. 3092, dated 7.11.1987.