PLAN HEADS - Short notes - Many times asked

PLAN HEADS – Erstwhile  DEMAND NO. 16 or Capital Segment of Demand No 80

1986 (with Books) & 1985,1987,1988,1991,1995(without Books)               5 Marks  

                 

Ø For the purpose of LINK with the accounts of the Central Government, the PLAN HEADS will form the “Minor Heads of Railway Capital under the Major Heads:

                                Þ       546 – Capital outlay on Indian Railways – Commercial lines

                                Þ       547 – Capital outlay on Indian Railways – Strategic lines

Ø The Plan Heads make the “Works Budget” performance oriented and form a LINK with National Planning for Railway Transportation (for Five year Plans)

Ø As the Plan Heads classification coincide with the Sub Heads of the Demands for Grants, the compilation of Budget is also rendered easy and direct.

Ø XX(Source)   –   XX (PH) –  XX (Sub & Detailed Head –     XX (PU)   -

 8 digit allocation for plan head

                        

Ø  An example is  20-2112-09 is break down as follows:

	2100 – PH for Rolling Stock
CAPITAL	2110 – Sub Head Locomotive	Primary Unit -
(SOURCE OF FINANCE)	2112- Detailed Head  Diesel Hydraulic and Mech. Locomotives	Transfer of Debits/credits affecting capital works expenditure
20	2112	09

Ø The Plan Heads indicates the activity and facilitates plan investment forecasts for Planning commission.

Ø The programme for creation of Assets, Replacements & Renewals submitted by the Railways under “Works, Rolling Stock and M &P Programmes” should indicate the Plan Head wise expenditure (irrespective of source of finance i.e., Capital, DRF, DF, Capital Fund, OLWR etc)

Ø The allocation of Funds for expenditure on Plan Heads are made by the Planning Commission and are subject to mid-term appraisal.

Summary at Minor Heads of Classification showing Plan Head Codes for Works Expenditure

 For the purpose of link with the accounts of the Central Government the Plant heads will form the Minor Heads of Railway Capital under the Major Heads "546-Capital Outlay on Indian Railways-Commercial lines" and "546-Capital Outlay on Indian Railways-Strategic lines." The minor Heads classification are as follows :"

New Plan Heads are highlighted with Red colour and Bold.

11.	New Lines (Construction).	37	Traction Distribution Works
12.	Purchase of new lines.	41.	Machinery and Plant.
14.	Gauge conversion.	42.	Workshops including Production Units
15.	Doubling.	51.	Staff Quarters.
16.	Traffic facilities-Yard remodelling and others.	52.	Amenities for staff.
17	Computerization	53.	(i) Passenger Amenities. (ii) Other Railway User Amenities.
18	Railway Research	61.	Investment in Government Commercial under Takings-Road services.
21.	Rolling Stock.	62.	Investment in Government Commercial under� taking-Public Undertaking
22	Leased assets -  Payment of  capital component of lease charges to IRFC etc.	63	Investment in Non Government Undertaking including JVs/SPVs.
29	Road Safety Works � Conversion of Unmanned Level Crossings into Manned Level Crossings.	64.	Other specified works.
30	Road Safety Works �Conversion of Level Crossings  into Road over Bridges/Road under Bridges.	65	Training/HRD
31.	Track renewals.	71.	Stores suspense
32.	Bridge work.	72.	Manufacturing suspense.
33.	Signalling and Telecommunication works.	73.	Miscellaneous Advances.
34.	Taking over of line wires from P. & T. Dept.	81.	Metropolitan Transport Projects.
35.	Electrification projects.	82	Transfer to Special Railway Safety Fund.
36.	Other Electrical works.	83	New Lines (Construction)- Dividend free projects

Note: Plan Head 82 is no longer in operation, because SRSF is ceased to exist from the year 2008.

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