List of Major and Minor Heads
Major Heads represent broad categories of expenditures or revenues. Each major head corresponds to a specific function or activity of the government. For example, salaries, pensions, grants to states, interest payments, etc., can be major heads.
Minor Head further breaks down the major heads into more specific subcategories. For example, under the major head of salaries, minor heads could include salaries of regular employees, contractual employees, allowances, etc. The specific major and minor heads can vary depending on the country and its accounting standards.
List of Major and Minor Heads
- (Public Account) Suspense and Miscellaneous – Download
- Expenditure Heads (Capital Account) Capital Account of General Services – Download
- (Public Account) Remittances- Download
- Expenditure Heads (Capital Account) Capital Account of Social Services – Download
- (Public Account) Cash Balance – Download
- Expenditure Heads (Capital Account) Capital Account of Economic Services – Download
- Expenditure Heads (Capital Account) Grants-in-aid and Contributions and Public Debt – Download
- GENERAL DIRECTIONS – Download
- Expenditure Heads (Capital Account) Loans and Advances – Download
- Receipts Heads (Revenue Account) Tax Revenue – Download
- Expenditure Heads (Capital Account) Inter-State Settlement – Download
- Receipts Heads (Revenue Account) Non-Tax Revenue – Download
- Expenditure Heads (Capital Account) Transfer to Contingency Fund – Download
- Expenditure Heads (Revenue Account) General Services- Download
- (Public Account) Small Savings, Provident Funds etc. – Download
- Expenditure Heads (Revenue Account) Social Services – Download
- (Public Account) Reserve Funds – Download
- Expenditure Heads (Revenue Account) Economic Services – Download
- (Public Account) Deposits and Advances – Download