Mapping of erstwhile Demands with Major Heads & SMH - Sub Major Heads

 Mapping of erstwhile Demands with

  Major Heads & SMH - Sub Major Heads

Group	Description	Erstwhile Demand	Major Head	SMH
Policy & Services common to IR	Railway Board	01	3001	Nil
	Misc. Expenditure (General)	02		Nil
Admin	General Superintendence & Services	03	3002	1
Repairs & Maintenance	P.Way & Works	04		2
	Motive Power	05		3
	Carriages & Wagons	06		4
	Plant & Equipment	07		5
Operating Expenses	Rolling Stock & Equipment	08		6
	Traffic	09		7
	Fuel	10		8
Others	Staff Welfare & Amenities	11		9
	Misc. Working Expenses	12		10
	PF, Pension & Other Retirement Benefits	13		11
Funds	Appropriation to Funds	14		12
Dividends	Dividends to General Revenues	15	3005	Nil
Assets	Assets - Acquisition, Construction & Replacement	16	5002	Nil

Important Major Heads 

Major Head	Description
1001	Indian Railways-Miscellaneous Receipts
1002	Indian Railways-Commercial Lines- Revenue Receipts
1003	Indian Railways-Strategic Lines-Revenue Receipts
3001	Indian Railways-Policy Formulation,  Direction, Research, and other Miscellaneous  Organisation
3002	Indian Railways-Commercial Lines-Working Expenses
3003	Indian Railways-Strategic Lines-Working Expenses
3005	Payments to General Revenues (Dividends etc)
5002	Capital Outlay on Indian Railways-Commercial Lines
5003	Capital Outlay on Indian Railways-Strategic Lines

Important Major Heads (within brackets are Erstwhile Demand Numbers)

	Revenue Receipts X,Y & Z	Ordinary Working Expenses  (3 to 14)	Capital Expenditure  (16)
Commercial Lines	1002	3002	5002
Strategic  Lines	1003	3003	5003

Note: Strategic lines existed in 4 Zonal Railways i.e., NR, NFR, NWR & WR