Entity ElementEntity ElementGovernmentMinistryDivisionAttached Department/DepartmentCodeNameCodeNameCodeNameCodeNameFFederal GovernmentF01Cabinet SecretariatF011Cabinet DivisionDCS1Dept of Communication SecurityDSF1Dept of Stationery FormsDOA1Dept of ArchivesFM01Federal MinistersSA01Special AssistantsMS01Main SecretariatCP01Car poolIB01Intelligence BureauNDC1National Documentation CentrePCB1Pakistan Computer BureauRRW1Relief & Repatriation WingIPCWInter-Provincial Coordination Wing, IsbFLC1Federal Land CommissionNLA1National Language AuthoritySAO1Special Assistant OfficesPAW1Political Affairs WingFACCFederal Anti-Corruption Committee, IsbMSW1Management Services WingCDA1Capital Development AuthorityF012Establishment DivisionSTI1Secretariat Training InstituteSWO1Staff Welfare OrganizationSEC1SecretariatSRC1Services Reforms CommissionSRB1Service Review BoardCSA1Civil Service AcademyPAC1Pakistan Admin CollegeNIPANational Institute of Public AdminGIF1Group Insurance FundMPCCMulti-purpose Community CentreCC01Community CentreDCC1Day Care CentreSWOLStaff Welfare Organization's LibraryTT01Trade TrainingSNC1Sports & CultureCA01Cultural ActivitiesCSRFCentral Staff Relief FundHH01Holiday HomesHWW1Hostel for Working WomenSWD1Staff Welfare DepartmentLIH1Ladies Industrial HomeVTC1Vocational Training CentreSTCWSecretariat Training Centre for WomenARD1Academy for Rural DevelopmentF02Ministry of CommerceF021Commerce DivisionCB01Cotton BoardSEC2SecretariatNTC1National Tariff CommissionEDF1Export Development FundATTPLiaison Office Afghan Transit TradeCSISCommercial SectionPTOCPakistan Trade Office, CopenhagenPTORPakistan Trade Centre, RotterdamCGPDConsulate General of Pakistan, DubaiCGPHConsulate General of Pakistan, Hong KongCGPMConsulate General of Pakistan, MontrealCGPSConsulate General of Pakistan, SydneyCGPLConsulate General of Pakistan, Los AngelesPMPGPermanent Mission of Pakistan, GenevaFTIPForeign Trade Institute of PakistanDII1Department of Insurance, IsbDIK1Department of Insurance, KchTMR1Trade Marks Registry, LhrEPB1Export Promotion BureauTNCOTrade and Commercial OfficesF03Ministry of Communication & RailwaysF031Communication DivisionPPODPakistan Post Office Department.NHD1National Highways and Pakistan Motorways Police DepartmentSEC3SecretariatPIA1Pakistan International AirlinesNTRCNational Transport Research Centre, IsbDGPSDirectorate General, Ports & ShippingNHA1National Highway AuthorityCMTCConstruction Machinery Training CentreNMTANational Mass Transit AuthorityPSEBPrivate Software Export BoardPPSCPakistan Postal Services CorporationSCO1Special Communication OrganizationSTCKSeamen's Training Centre, KchSOK1Shipping Office, Kch44DSCMDepartment of Shipping Control and Mercantile Marine88LHLSLighthouses and Lightships132RT01Road TransportF032Railways DivisionPR01Pakistan RailwaysF04Ministry of Minorities,Culture Sports, Tourism and Youth AffairsF041Minorities,Culture Sports, Tourism and Youth Affairs DivisionDOARDepartment of ArcheologyANM1Archaelogy and MuseumsCBFCCentral Board of Film CensorsDTS1Department of Tourist ServicesF05Ministry of DefenceF051Defence DivisionDMLCDirectorate of Military Land and CantonmentsFGEDFederal Government Educational Institutions (Cantonment/Garrisons) DirectoratePMADPakistan Military Accounts DepartmentOSGPOffice of the Surveyor General of PakistanPASBPakistan Armed Services BoardARMYArmyAF01AirforcePN01Pakistan NavyMSA1Maritime Security AgencyPMD1Pakistan Meteorological DepartmentHASFHeadquarters of Airports Security ForceMTGYMeteorologySOP1Survey of PakistanDS01Defence ServicesOTHEOthersF052Defence ProductionDSTODefence Science and Technology OrganizationF06Ministry of EducationF061Education DivisionDFGEDirectorate of Federal Government Educational InstitutionsDOL1Department of LibrariesCCO1Central Copyright OfficeFGCFFederal Government Educational Institutions in the Capital and Federal AreasF07Ministry of Environment, Local Government and Rural DevelopmentF071Environment, Local Government and Rural Development DivisionPEPAPakistan Environmental Protection AgencyNCCWNational Council for Conservation of Wildlife in PakistanPFI1Pakistan Forest InstituteZSP1Zoological Survey of PakistanAHKNAkhtar Hameed Khan National Centre for Rural and Municipal Administration.MTRIMunicipal Training and Research Institute, KarachiENERNational Energy Conservation Centre (ENERCON)NCRDNational Centre for Rural DevelopmentF08Ministry of Finance, Economic Affairs, Statistics and RevenueF081Finance DivisionCDNSCentral Directorate of National SavingsDCLADepartment of Corporate Law AuthorityAGP1Auditor General of PakistanCGA1Controller General of AccountsSDD1Servicing of Domestic Debt176F082Revenue DivisionCBR1Central Board of RevenueF083Economic Affairs DivisionFLR1Foreign Loans RepaymentSFD1Servicing of Foreign DebtF084Statistics DivisionACO1Agricultural Census OrganisationPCO1Population Census OrganisationFBS1Federal Bureau of StatisticsF09Ministry of Food, Agriculture and LivestockF091Food, Agriculture and Livestock DivisionALPMAgricultural and Livestock Products Marketing and Grading DepartmentDPP1Department of Plant ProtectionFID1Fertilizer Imports Department.DGF1Directorate General of FoodFSCNOffice of the Federal Seed Certification and National Seed RegistrationDFACDirectorate of Food AccountsSSP1Soil Survey of PakistanAQD1Animal Quarantine DepartmentDMF1Directorate of Marine Fisheries, KarachiAR01Agriculture ResearchPP01Plant and ProtectionOAS1Other Agricultural ServicesSW01Subsidy on WheatLK01LivestockFS01FisheriesF10Ministry of Foreign AffairsF101Foreign Affair DivisionPMA1Pakistan Mission AbroadF11Ministry of HealthF111Health DivisionDCHEDirectorate of Central Health EstablishmentsDMC1Directorate of Malaria ControlDTC1Directorate of Tuberculosis ControlJPMCJinnah Postgraduate Medical CentreNIMRNational Institute of Malaria Research and Training, LahoreNICHNational Institute of Child HealthPIMSPakistan Institute of Medical Sciences, IslamabadMSE1Medical ServicesPH01Public HealthNHL1National Health LaboratoriesF12Ministry of Housing and WorksF121Housing and Works DivisionDGPWOffice of the Director General, Pakistan Public WorksEO01Estate OfficeNHAYNational Housing AuthorityCW01Civil WorksFL01Federal LodgesF13Ministry of Industries and ProductionF131Industries and Production DivisionDOS1Department of SuppliesTCO1Textile Commissioner's OrganizationDOE1Department of ExplosivesPO01Patent Office, KarachiIND1IndustriesPW01Production WingF14Ministry of Information and Media DevelopmentF141Information and Media Development DivisionPID1Press Information DepartmentDGFMDirectorate General of Films and PublicationsDRR1Directorate of Research and ReferenceDGPNOffice of the Director General Pakistan,Pakistan National CentreDPNDDirectorate of Publications, Newsreels and DocumentationISA1Information Services abroad208PNC1Pakistan National Centre252F15Ministry of InteriorF151Interior DivisionDGIPDirectorate General of Immigration and PassportsHRO1Headquarters of the Registration OrganizationDGCDDirectorate General of Civil DefenceHPRLHeadquarters Pakistan Rangers, LahoreHPCGHeadquarters Pakistan Coast GuardsHFCNHeadquarters of Frontier Corps, NWFPHFCBHeadquarters of Frontier Corps, BaluchistanHPRSHeadquarters Pakistan Rangers Sindh(South) KarachiHOFIHeadquarters Office of Federal Investigation AgencyNDO1National Database OrganisationPON1Passport OrganizationRO01Registration OrganizationAICTOffice of the Administrator Islamabad Capital TerritoryF152Narcotics Control DivisionANF1Anti Narcotics ForceF16Ministry of Kashmir Affairs, Northern Areas & States & Frontier RegionsF161Kashmir Affairs, Northern Areas & States & Frontier Regions DivisionOANAOffice of the Administrator for Northern AreasTCC1The Chief Courts, Northern AreasOCFROffice of the Commandant Frontier RegionsFR01Frontier RegionFC01Frontier ConstabularyFATAFederally Administered Tribal AreasARE1Afghan RefugeesNA01Northern AreasFGNAFederal Government Educational Institutions in Northern AreasF17Ministry of Labour, Manpower and Overseas PakistanisF171Labour, Manpower and Overseas Pakistanis DivisionNIRCNational Industrial Relations CommissionsITNEImplementation Tribunals for Newspapers EmployeesBIOEBureau of Immigration and Overseas EmploymentNTB1National Training BureauDDWSDirectorate of Dock Workers Safety (Headquarters), KarachiPMI1Pakistan Manpower InstituteMOP1Manpower and Overseas PakistanisDTUEDirectorate of Trade union EducationMWB1Minimum Wages BoardF18Ministry of Law, Justice and Human RightsF181Law, Justice and Human Rights DivisionECP1Election Commission of PakistanHRD1Human Rights DivisionSJC1Supreme Judicial CouncilSC01Supreme CourtFSC1Federal Shariat CourtF182Parliamentary Affairs DivisionF19Ministry of Petroleum and Natural ResourcesF191Petroleum and Natural Resources DivisionDPERDepartment of Petroleum and Energy ResourcesGSP1Geological Survey of PakistanF20Ministry of Planning and DevelopmentF201Planning and Development DivisionPC01Planning CommissionTPO1Town Planning OfficesF21Ministry of Population WelfareF211Population Welfare DivisionDCT1Directorate of Clinical Training, KarachiF22Ministry of PrivatizationF221Privatization DivisionF23Ministry of Religious Affairs, Zakat & UshrF231Religious Affairs, Zakat & Ushr DivisionCII1Council of Islamic IdeologyF24Ministry of Science & TechnologyF241Information Technology and Telecommunications DivisionPCBUPakistan Computer BureauF242Scientific and Technological Research DivisionSS01Scientific Societies5.8222222222F25Ministry of Water and PowerF251Water and Power DivisionOCEAOffice of the Chief Engineering Advisors and Chairman Federal Flood CommissionOPCIOffice of the Pakistan Commissioner for Indus waterF26Ministry of Women Development, Social Welfare and Special EducationF261Women Development, Social Welfare and Special Education DivisionDGSEDirectorate General of Special EducationSWE1Social WelfareF27Wafaqi Mohtesib SecretariatF271Wafaqi Mohtesib SecretariatF28Federal Tax Ombudsman SecretariatF281Federal Tax Ombudsman Secretariat

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Object codeObject ElementElementMajor objectMinor objectDetailed objectNoDescriptionNoDescriptionNoDescriptionNoDescriptionAExpenditureBTax RevenueCNon-Tax RevenueECapital ReceiptsFAssetsGLiabilitiesHEquity

&LIssued: 29-Oct-02&C8 of 74&R&F&A

ExpensesObject ElementElementMajor objectMinor objectDetailed objectNoDescriptionNoDescriptionNoDescriptionNoDescriptionAExpenditureA01Employee related expensesA011PayPay of Officers (A01101-50)A01101Basic PayA01102Personal payA01103Special payA01104Technical payA01105Qualification PayA01106Pay of contract staffA01150OthersPay of other staff (A01151-99)A01151Basic PayA01152Personal payA01153Special payA01154Good conduct payA01155Qualification PayA01156Pay of contract staffA01170OthersA012AllowancesRegular Allowances (A01201-10)A01201Senior post AllowanceA01202House rent AllowanceA01203Conveyance AllowanceA01204Sumptuary AllowanceA01205Dearness AllowanceA01206Local Compensatory AllowanceA01207Washing AllowanceA01208Dress AllowanceOther Regular allowances (A01211-70)A01211Hill allowanceA01212Telecommunication allowanceA01213Expatriation allowanceA01214Post operation allowanceA01215Extra departmental employees allowanceA01216Qualification allowanceA01217Medical allowanceA01218Fixed contingent/stationary allowanceA01219Foreign allowanceA01220Language allowanceA01221Accreditation allowanceA01222Hardship allowanceA01223Exchange compensation allowanceA01224Entertainment allowanceA01225Instruction allowanceA01226Computer allowanceA01227Project allowanceA01228Orderly allowanceA01229Special compensation allowanceA01230Dusting allowanceA01231Drink water allowanceA01232Performance evaluation allowanceA01233Unattractive area allowanceA01234Raining allowanceA01235Secretariat allowanceA01236Deputation allowanceA01237Design allowanceA01238Charge allowanceA01239Special allowanceA01240Utility allowance for gasA01241Utility allowance for electricityA01242Consolidation travelling allowanceA01243Special travelling allowanceA01244Adhoc reliefA01245Indexed house rent allowanceA01246Indexed conveyance allowanceA01247NAB AllowanceA01248Judicial AllowanceA01249Utility Allowance to MinistersA01270OtherOther allowances (excluding TA) (A01271-99)A01271Overtime allowanceA01272Night duty allowanceA01273HonorariaA01274Medical chargesA01275Rest and recitation allowanceA01276Outfit allowanceA01277Contingent paid staffA01278Leave salaryA01279Extra duty allowanceA01280Out station allowanceA01281Danger money allowanceA01299OthersA02Project preinvestment analysisA021Feasibility studiesA022Research and surveys & Exploratory operationsA03Operating expensesA031FeesA03101Bank feesA03102Legal feesA032CommunicationsA03201Postage and telegraphA03202Telephone and trunk callA03203Telex, teleprinter and faxA03204Electronic CommunicationA03205Courier and pilot serviceA03270OthersA033UtilitiesA03301GasA03302WaterA03303ElectricityA03304Hot and cold weather chargesA03370OthersA034Occupancy costsA03401ChargesA03402Rent for office buildingA03403Rent for residential buildingA03404Rent for other buildingA03405Rent other than on buildingA03406RoyaltiesA03407Rates and taxesA03408Rent of Machine & EquipmentA03409InsuranceA03410SecurityA03470OthersA035Operating LeasesA03501Machinery and equipmentA03502BuildingsA03503Motor VehiclesA03570OthersA036Motor vehiclesA03601FuelA03602InsuranceA03603RegistrationA03670OthersA037Consultancy and Contractual workA03701ComputerA03702ManagementA03703Govt. DepartmentsA03770OtherA038Travel & TransportationGovt. Servants (A03801-20)A03801Training - domesticA03802Training - internationalA03803Other - domesticA03804Other -internationalA03805Travelling allowanceA03806Transportation of GoodsA03807P.O.L Carges, Aeroplanes, Helicoptors, Staff Cars, MotorCyclesA03808Conveyance chargesA03820OthersOther than Govt. Servants (A03821-40)A03821Training - domesticA03822Training - internationalA03823Other - domesticA03824Other -internationalA03825Travelling allowanceA03826Transportation of GoodsA03827P.O.L Carges, Aeroplanes, Helicoptors, Staff Cars, MotorCyclesA03828Conveyance chargesA03840OthersA039GeneralA03901StationeryA03902Printing and publicationA03903Conference/seminars/workshops/ symposiaA03904Hire of VehiclesA03905Newspapers periodicals and booksA03906Uniforms and protective clothingA03907Advertising & PublicityA03908Discount givenA03909Tax refundsA03910Commission PaidA03911Loss on exchangeA03912Delegation abroadA03913Contribution & subscriptionA03914Secret service expenditureA03915Payments to Govt. dept for service renderedA03916Essay writing and copy rightsA03917Law chargesA03918Exhibitions, fairs and other national celebrationsA03919Payments to other for service renderedA03920Relief and Repatriation of civilian interneesA03921Unforeseen expenditure for disaster preparedness and reliefA03922Reimbursement of interest to bankA03923Security of VIP'sA03924Expenditure of refugees, security, prisioners and DetunusA03925Subsistence allowance to detenusA03926Allies Branch of the Provincial C.I.DA03927Purchase of drug and medicinesA03928Expenditure on Confiscated GoodsA03929Weight & Measures Trade Marks and Patent RightsA03930Vocational and Manpower TrainingA03931Expenditure on Foreign Experts assistance received from abroadA03932Demarcation of Indo-Pakistan BoundaryA03933Service ChargesA03934Re-imbursment of T.T. charges to Banks of Home RemittancesA03970OthersA04Employees' Retirement BenefitsA041PensionA04101PensionA04102Commuted value of pensionA04103GratuityA04104Other pension (e.g. family pension)A04105Gratuities (e.g. gratuity where pension is not mature)A04106Reimbursement of medical charges to pensionersA04170OthersA05Grants subsidies & Write off LoansA051SubsidiesA05101WheatA05102FoodA05103Edible OilA05104FertilizerA05105TubewellsA05106CottonA05120OthersA052Grants-domesticA05201To Federal GovernmentA05202To Provincial GovernmentA05203To District GovernmentA05204To TMAsA05205To Financial InstitutionsA05206To Non Financial InstitutionsA05270To OthersA053Write off LoansA05301Government ServantsA05320OthersA06TransfersA061ScholarshipA06101MeritA06102OthersA06103Cash awardsA06104BonusA062Technical assistanceA06201Foreign training in PakistanA06202Contribution to international agencyA06270OthersA063Entertainments & GiftsA064Other Transfer paymentsA06401To foreign governmentsA06402Contribution/transfer to reserve fundA06403Renewals & replacementsA06404Return to Govt. investmentA06405To Suger Cess FundA06470OthersA07Interest paymentA071Interest - domesticPermanent Debt (A07101-10)A07101To Federal Govt.A07102To Provincial Govt.A07103To District GovernmentA07104To TMAsA07105To Financial InstituteA07106To Non-financial InstituteA07110OthersFloating Debt (A07111-20)A07111To Federal Govt.A07112To Provincial Govt.A07113To District GovernmentA07114To TMAsUnfunded Debt (A07121-30)A07121To Federal Govt.A07122To Provincial Govt.A07123To District GovernmentA07124To TMAsGovernment Servants (A07131-40)A07131House Building AdvanceA07132Motor Car AdvanceA07133Motor Cycle AdvanceA07140OthersA072Interest - foreignPermanent Debt (A07201-10)A07201To Federal Govt.A07202To Provincial Govt.A07203To Financial InstituteA07204To Non-financial InstituteA07210OthersA073OthersA07301Other Obligations (e.g. Depreciation and other Reserve funds, Deposits of income Tax)A07302Other payments (e.g. management of loans, interest of commercial banks, Loan of Food A/C)A07303On Loan received by P.O. etcA08Loans advancesA081Advances to government servantsA08101House buildingA08102Motor carA08103Motor cycle/scooterA08104CycleA08170OthersA082ProvincesA08201NWFPA08202PunjabA08203SindhA08204BalochistanA083District Government/TMAsA08301NWFPA08302PunjabA08303SindhA08304BalochistanA084Financial InstitutesA085Non Financial InstitutesA086Loan to OthersA08601Private sectorA08670OthersA09Physical assetsA091Purchase of physical assetsA09101Land and buildingsA09102Land and buildings- residential buildingsA09103Land and buildings- office buildingsA09104Building and Structure- othersA09105TransportA09106Plant and MachineryA09107Furniture and fixturesA09108LivestockA09109Diplomatic carsA09170OthersA092Computer EquipmentsA09201HardwareA09202SoftwareA09203I.T. EquipmentA093Commodity PurchasesA09301FoodA09302FertilizerA09303CoalA09370OthersA094Other Stores and StockA09401Medical storesA09402NewsprintA09403TractorsA09470OthersA10Principal repaymentsA101Principal repayment- domesticA10101Domestic DirectA10102To Federal GovernmentA10103To Provincial GovernmentA10104To District GovernmentA10105To TMAsA10106To Financial InstitutionsA10107To Non Financial InstitutionsA10170To OthersA102Principal repayment - foreignA10201Foreign DirectA10202To federal governmentA10203To financial institutionsA10204To non financial institutionsA10270To othersA103Other repaymentsA11InvestmentA111Investment localA11101To financial institutionsA11102To non financial institutionsA11170To othersA112Investment foreignA11201To financial institutionsA11202To non financial institutionsA11203Contribution to International Finance InstitutionA11270To othersA113OthersA12Civil WorksA121Roads highways and bridgesA12101National highwaysA12102Other highways/roadsA12103Bridges of national importanceA12104Other bridgesA122Irrigation worksA12201Main CanalsA12202Feeder canalA12203Tertiary and other subsidiary linksA12270OthersA123Embankment and drainage worksA12301Main embankmentA12302Miscellaneous embankmentA12303DrainageA12370OthersA124Buildings and structuresA12401Office buildingsA12402Residential buildingsA12403Other buildingsA12470OthersA125Other WorksA12501Works-UrbanA12502Works-RuralA13Repairs and maintenanceA130TransportA131Machinery and EquipmentA132Furniture and FixtureA133Buildings and structureA13301Office BuildingsA13302Residential BuildingsA13303Other BuildingsA13370OthersA134Irrigation worksA13401Main canalA13402Feeder canalA13403Tertiary and other subsidiary linksA13470OthersA135Embankment and drainageA13501Main embankmentA13502Miscellaneous embankmentA13503DrainageA13570OthersA136Roads highways and bridgesA13601National highwaysA13602Other highways/roadsA13603Bridges of national importanceA13604Other bridgesA137Computer EquipmentA13701HardwareA13702SoftwareA13703I.T. EquipmentA138GeneralA13801Maintenance of gardensA14Suspense and ClearingA141Recovery of ExpenditureA14101Recovery of expenditure suspense

&LIssued: 29-Oct-02&C&P of 74&R&F&A

Tax RevenueObject ElementElementMajor objectMinor objectDetailed objectNoDescriptionNoDescriptionNoDescriptionNoDescriptionBTax revenueB01Direct taxesB011Taxes on incomeTaxes from Companies (B01101-20)B01101Income taxB01102Super taxB01103SurchargeB01104MLR 32/3cB01105Deduction at source under section 50 of the income tax ordinanceB01106Advance payments of tax under section 53B01107Penalties under the income tax ordinance 1979B01108Share of net proceeds assigned to provincesB01120OthersTaxes from Registered Firms (B01121-30)B01121Super taxB01122SurchargeB01123MLR 32/ section 3/cB01124Deduction at source under section 50 of the Income Tax OrdinanceB01125Advance payments of tax under section 53B01126Penalties under the Income Tax OrdinanceB01127Share of net proceeds assigned to provincesB01130OthersTaxes from Individuals, AOPs, and URF other than salaries (B01131-40)B01131Income taxB01132SurchargeB01133MLR 32/3cB01134Deduction at source under section 50B01135Advance payments of tax under section 53B01136PenaltiesB01137Share of net proceeds assigned to provincesB01140OthersTaxes from Federal Govt. employee (B01141-50)B01141Income tax-ordinary collectionB01142Deduction at source under section 50CB01143Penalties under the income tax ordinanceTaxes from Govt. employee (B01151-60)B01151Income tax-ordinary collectionB01152Deduction at source under section 50CB01153Penalties under the income tax ordinanceTaxes from other employees (B01161-70)B01161Income tax-ordinary collectionB01162Surcharge ordinary collectionB01163Deduction at source under section 50CB01164Penalties under the income tax ordinanceB01170OthersTaxes from agriculture (B01171-80)B01171Ordinary collectionB01172Penalties under the income tax ordinanceB01180OthersTaxes from other sources (B01181-90)B01181Tax released from interest on Govt. securitiesB01182Tax on other emolumentsB01183Penalties under the income tax ordinanceB01184Recoveries of overpaymentsB01185Share of net proceeds assigned to provincesB01186Taxes on income not else where classifiedB012Wealth taxB01201From private/public companiesB01202Registration firmsB01203From individuals AOP/URFB01204On agricultural assetsB01205Other collectionB01206Share of net proceeds assigned to provincesB01207Ordinary collection on movableB01208Other collection on movableB01209Ordinary collection on immovableB01210Other collection on immovableB013Property taxUrban immovable property tax (B01301-10)B01301Ordinary CollectionB01302Share of net proceeds assigned to Districts/TMAs etc.B01310Other CollectionTransfer of property tax (B01311-20)B01311Fees for registering documentsB01312Copying registered documentsB01320OthersB014Land revenueB01401Ordinary CollectionB01402Development cessB01403MalkanaB01404Sale of government estatesB01405Sale of waste landB01406Fines and forfeituresB01407Rent of agricultural land for a single year or harvest or for a fixed number of yearsB01408Rent from shops and other sites, nazul buildings and landB01409Others not elsewhere classifiedB01410Recovery from Pakistan atomic energy commission on account of resettlement of displaced personsB01411Recovery on account of survey and settlement chargesB01412Recovery for maintenance of boundaries and pillarsB01413Fees for consolidation of holdingsB01414Tirni grazing duesB01415Collection fee on the dues recovered as arrears of land revenue through revenue agenciesB01416Revenue talbanaB01417Mutation feeB01418Copying and inspection fees of Patwaries recordB01419Copying fees for the preparation of produce statement and five yearly abstracts of yieldB01420Examination fee from Naib Tehsildars and patwariesB01421Recoveries of overpaymentsB01422Collection of payments for service renderedB01423Portion of Land Revenue transferred to irrigationB015Worker's welfare taxB01501Ordinary collectionsB01502Contribution under companies profits (workers participation) Act 1968B01570Other CollectionB016Tax on profession, trades and callingsB01601Ordinary collectionB01602Foreign air travelB01603Deduction at sourceB01670Other CollectionB017Capital value tax on immovable propertyB01701UrbanB01702RuralB01770OthersB018Capital value tax on movable propertyB01801Motor vehiclesB01870OthersB019Other direct taxesB01901Federal education fee taxB01902Corporate Asset TaxB01903Capital Gains TaxB01970OthersB02Indirect taxesB020Sea customsB02001ImportsB02002ExportsB02003Export duty on cottonB02004OthersB02070Share of net proceeds assigned to provincesB021Land customsB02101ImportsB02102ExportsB02103Export duty on cottonB02104OthersB02170Share of net proceeds assigned to provincesB022Customs SurchargeB02201Surcharge-IqraB02270OthersB023Sales taxSales tax on imports (B02301-20)B02301Ordinary collectionB02302Others CollectionsB02303Share of net proceeds assigned to provincesSales tax on exports (B02321-40)B02321Ordinary collectionB02322Other CollectionsB02323Share of net proceeds assigned to provincesSales tax on goods liable to federal excise (B02341-60)B02341Ordinary collectionB02342Other CollectionsB02343Share of net proceeds assigned to provincesSales tax on goods not liable to federal excise (B02361-80)B02361Ordinary collectionB02362Other CollectionsB02363Share of net proceeds assigned to provincesSales tax paid by dealers (B02381-99)B02381Ordinary collectionB02382Other CollectionsB02383Share of net proceeds assigned to provincesB024Federal excisePOL (B02401-10)B02401Motor spiritB02402DieselB02403Furnace OilB02404AsphaltB02405Lubricating OilB02406Kerosene OilB02407OthersB02408Share of net proceeds assigned to provincesChemicals (B02411-25)B02411RubberB02412Plastic goodsB02413Soda ashB02414Vegetable non essential oilsB02415Paint varnish all typesB02416Soap and detergent all typesB02417FertilizerB02418Footwear, polishes all typesB02419Cosmetics and other toiletriesB02420OthersB02421Share of net proceeds assigned to provinces.Manufacturing goods (B02426-40)B02426BatteriesB02427Glass and glasswareB02428Playing, recording and reproducing machinesB02429Cassettes and RecordsB02430MatchesB02431Tyre and TubesB02432Jutes goodsB02433Leather productsB02434Silver and silver waresB02435Paper and paper products all typesB02436CementB02437Raw material/Parts/Components imported at concessionaire ratesB02438OthersB02439Share of net proceeds assigned to provinces-Steel Products Electrical and Miscellaneous (B02441-55)B02441Gas apparatus and appliancesB02442Steel ingotsB02443Mild steel productsB02444Wires and cablesB02445Stainless steel productsB02446Electric fans &partsB02447Electric bulbs and tubesB02448OthersB02449Share of net proceeds assigned to provinces-Fabrics, all types(02456-70)B02456Cotton yarnB02457Man made Fiber and yarnB02458Cotton ClothB02459Rayon and artificial silk clothB02460Wooden clothB02461Carpet &manmade rugeB02462OthersB02463Share of net proceeds assigned to provinces.Food & Beverages(B02471-80)B02471Sugar all typesB02472Canned food &vegetable products all typeB02473TeaB02474Salt local and importedB02475CoffeeB02476OthersB02477Share of net proceeds assigned to provinces.Others (B02581-90)B02481Tobacco all sortB02482AdvertisementB02483Betel netB02484Furniture, fitting and fixturesB02485OthersB02486Share of net proceeds assigned to provinces.B025Federal excise on Natural gasB02501Receipts on account of federal excise and excise duty on natural gasB02502Share of net proceeds on excise duty on natural gas etc.B02503Net proceeds on excise duty on natural gas assign to provinces.B02504Net proceeds of royalty on natural gas etc transferred to provincesB026Provincial exciseSpirit and Fermented products(B02601-10)B02601Malt Liquors-Duty on bear Manufactured PakistanB02602Foreign Liquors-Duty on Spirits manufactured in Pakistan and classed as foreign spiritsB02603Incense fee for the generally sale of foreign liquor whether imported on manufactured in PakistanSpirit and Fermented products Medicated Wines and Liquors (B02611-20)B02611License Fee for commercial spiritsB02612License Fee for denatured spiritsB02613Permit Fee for denatured spiritsOthers (B02621-99)B02621Duty on spirit used in the manufacture of medicine and on rectified spirits and absolute alcohol used for medicine purposesB02622Receipts from distilleriesB02623Collection of payments for services renderedB02624Sale proceeds of opium tabletsB02625Fines, confiscation and miscellaneousB02626Tax on bank chequesB02627Tax on advertisementsB02628OthersB027Stamp DutyNon Judicial (B02701-30)B02701Sale of stampsB02702On bills of echange, cheques and other commercial documentsB02703Receipt on account of stamp duties leveid under Supplementary Tax Orinance, 1957B02704Other non judicial sale and general stampsB02705Duty recovered under rules 10 &11 of Pakistan stamp rules 1925B02706Duty documents voluntarily brought for adjudication under section 31 of Act II 1899B02707Duty on other immersing documentsB02708Fines and penaltiesB02709Consular FeesB02710On transfer of property rightsB02711On declaration of newspapers/periodicals/printing pressB02730OthersJudicial (B02731-99)B02731Sale of stampsB02732Court feesB02733Record room receiptsB02734Court fees realized in stampsB02735Fines and penaltiesB02770OthersB028Motor vehiclesReceipts under Motor Vehicles Act (B02801-10)B02801Fee for registrationsB02802Fee for Miscellaneous receiptsB02803Receipt under Provincial Motor Vehicle Taxation actB02804Receipt from bus and truck servicesB02805Tax on luxury vehicles levied under Finance Act, 1997Other receipts (B02811-99)B02811Other receipts on account of motor vehicles fitness certificatesB02812Other receipt on account of vehicles route permit feeB029Sale of OpiumB02901Sale proceeds of excise opiumB02902Sale proceeds of medicinal opiumB02903Sale proceeds of alkaloidsB02904OthersB030Other Indirect TaxesEntertainment tax (B03001-20)B03001Duty recovered by sale of stamp.B03002Duty recovered otherwise than by sale of stamps.B03003Fines and penaltiesB03004Tax on cinemasB03005Tax on video tradeCess-all types (B03021-30)B03021Education CessB03022Historical Mosques CessB03023Betterment CessB03024Development Cess on hotelsB03025Development Cess on sugar canB03026Cess on tickets issued for admission to cinema houses under section 8 of Finance Ordinance V111969Electricity (B03031-40)B03031Fee payable under electricity rulesB03032Fee payable under cinema tograph Act and Ruleselectricity rulesB03033Fee payable for the grant of certificates of competency to supervisor and licenses to electrical contractorsB03034Electricity duty current receipt(WAPDA)B03035Miscellaneous receipts feeSurcharges (B03041-50)B03041PetroleumB03042Natural GasB03043FertilizerB03044Net proceeds from surcharge on gas assigned to provincesOthers, all types (B03051-99)B03051Paddy husking taxB03052Receipts from sale of tobacco dealers license formsB03053Fees for registration of real estates agenciesB03054Fines and penaltiesB03055Cotton feeB03056Tax on hotels levied under finance act 1965B03057Betting taxB03058Coal development cessB03059Punjab Education and Infrastructure Development CessB03060Cess on Educational InstitutionsB03061Tax on private hospitalsB03062Tax on services provided in hotelsB03063Annual fee of marriage/banquet hallsB03064Airport TaxB03065Tax on bank chequesB03066Tax on advertisement on electronic mediaB03067Trade tax on business servicesB03068Registration of business/houses/firmsB03069Duty on courier servicesB03070Telephone dutyB03071Tax on mobile phone servicesB03072Tax on luxury clubsB03073Others (NEC)

&LIssued: 29-Oct-02&C&P of 74&R&F&A

Non Tax RevenueObject ElementElementMajor objectMinor objectDetailed objectNoDescriptionNoDescriptionNoDescriptionNoDescriptionCNon-Tax RevenueC01Income from Property and EnterpriseC010ProfitsC01001RailwayC01002Pakistan post officeC01003IrrigationC01004OpiumC01005SaltC01006ElectricityC01007State tradingC01070OthersC011State Trading SchemesState Trading Wheat(C01101-10)C01101Sale proceeds of wheatC01102Federal subsidy on wheatC01103Provincial subsidy on wheatC01104Recoveries of incidentals chargesC01105Wheat receipts -othersState Trading Fertilizer (C01111-20)C01111Sale proceeds of fertilizerC01112Federal subsidy on fertilizerC01113Provincial subsidy on fertilizerC01114Recoveries of incidentals chargesC01115Other receiptsState Trading medical stores (C01121-40)C01121Sale proceeds of medical storesC01122Federal subsidy on medical storesC01123Provincial subsidy on medical storesC01124Recoveries of incidentals on supply of medical stores to Federal Govt.C01125Medical stores other receiptsState Trading Coal stores (C01141-60)C01141Sale proceeds of coalC01142Federal subsidy on coalC01143Provincial subsidy on coalC01144Recoveries of incidentals chargesC01145Cool receipts-otherC012Interest on loans and advances to provincesInterest Domestic LoansC01201PunjabC01202SindhC01203NWFPC01204BalochistanInterest Foreign LoansC01205PunjabC01206SindhC01207NWFPC01208BalochistanInterest US-aid local currency LoansC01205PunjabC01206SindhC01207NWFPC01208BalochistanInterest German LoansC01209PunjabC01210SindhC01211NWFPC01212BalochistanC013Interest on Loans to Dist. Govt./TMAsInterest Domestic Loan (C01301-10)C01301Karachi Shipping and Engineering Works LimitedC01302Multan Hospital MultanC01303Security Printing corporation of PakistanC01304Ghee Corporation of PakistanC01305Rice Export Corporation of PakistanC01306Cotton Export CorporationC01307Municipal Committees/ Corporation/District CouncilsInterest Foreign Loan (C01311-30)C01311Karachi Port TrustC01312National Shipping CorporationC01313Karachi Development AuthorityC01314Karachi Electric Supply CorporationC01315Suigas Transmission Company Ltd.C01316Pakistan International AirlineC01317Karachi Shipping & Engineering works Ltd.C01318Port Qasim AuthorityC01319Oil And Gas Development CorporationC01320Indus GasC01321Hyderabad Development AuthorityC01322Sui Northern Gas pipeline Ltd.C01323Pakistan Television Corporation Pakistan Energy CommissionC014Interest on loans and advances to Financial InstitutesInterest Domestic Loan (C01401-10)C01401Industrial Development Bank of PakistanC01402Investment Corporation of PakistanC01403House Building Finance CorporationC01404Cooperative Bank GilgitInterest Foreign Loan (C01411-20)C01411Agricultural Bank of PakistanC01412Pakistan Industrial Credit and investment CorporationC01413Industrial Development Bank of PakistanC01414National Development Finance CorporationC01415Bankers EquityC015Interest on loans and advances to Non-financial InstitutesInterest Domestic Loan(C01501-15)C01501Wapda Water WingC01502Wapda Power WingC01503National Fertilizer Corporation of PakistanC01504Fauji Fertilizer CorporationC01505State Cement Corporation of PakistanC01506Pakistan Industrial Development CorporationC01507Pakistan Automobile CorporationC01508State Engineering CorporationC01509Federal Chemical and Ceramic CorporationC01510POF WAHC01511Pakistan SteelC01512Pakistan RailwayInterest foreign Loan(C01516-30)C01516Wapda Water WingC01517Wapda Power WingC01518National Fertilizer Corporation of PakistanC01519Fauji Fertilizer CorporationC01520State Cement Corporation of PakistanC01521Pakistan Industrial Development CorporationC01522Pakistan Automobile CorporationC01523State Engineering CorporationC01524Federal Chemical and Ceramic CorporationC01525POF WAHC01526Pakistan SteelC01527Pakistan RailwayC016Interest on Loans &advances to Govt. ServantC01601House Building AdvanceC01602Motor Car AdvanceC01603Motor Cycle/Scooter advanceC01604Cycle advanceC017Interest on loan & advances-other to private sectorC01701Domestic Loans to Azad Kashmir Govt.C01702Foreign Loan to Azad Kashmir Govt.C01703Interest Regimental LoanInterest Taccvi Loan to ZamindarC01704Taccvi Loan to CultivatorC01705Land Improvement Act 1883C01706Loan to Agricultural Loan Act 1958C018Interest on Loan -OthersInterest Received from Commercial DepartmentC01801Interest -Pakistan Post Office DepartmentC01802Interest on Arrears of RevenueC01803Interest realized on investment of cash balanceC01804Return Wapda Power WingC01805Interest German Counterpart Fund-Wapda Power WindC01806Interest OPEC Special Loan -Wapda Power WindC01807Interest on loans and advances-othersC01808Penal Interest Recovered from Assessees of the Income Tax under Section 53 of Income Tax Ordinance 1979C01809Interest on UN bonds issueC01810Interest on late payment of Govt duesC01811Interest on sale of Food GrainsC01812Interest on sale of FertilizerC01813Percentage on Serving of Foreign Loan and CreditsC01814Interest on undistributed pension paid by NBPC01815Interest on Investment of GP FundC019DividendsC01901Dividends from government investments (financial institutions)C01902Dividends from government investments (non financial institutions)C01903OthersC02Receipts from civil administration and other functionsC021General administration Receipts- Organisations of stateC02101Organizations of state -Examination Fee realized by Public Service CommissionC02102Organizations of state -Receipt realized by Selection Divisional Boards for recruitment in secretarial DepartmentC02103Organizations of state -Recoveries of overpaymentsC02104Organizations of state -Collection of Payments for Services RenderedOrgans of Merged State of Dir,Chitral,Swat(C02105-35)C02105Land RevenueC02106Provincial ExciseC02107StampsC02108ForestC02109RegistrationC02110Motor Vehicle ActC02111Other Taxes and DutiesC02112Tolls on RoadC02113Administration of JusticeC02114Jail and Convict SettlementsC02115PoliceC02116Educational InstitutesC02117HealthC02118AgricultureC02119VeterinaryC02120CooperationC02121IndustriesC02122Mines,Oilfield & MineralsC02123Public Works Dept.C02124Recoveries of OverpaymentsC02125Collection of payment for Service RenderedC02126OthersOrgans of state-Frontier Regions (C02136-65)C02136Land RevenueC02137Provincial ExciseC02138StampsC02139ForestC02140RegistrationC02141Motor Vehicle ActC02142Other Taxes and DutiesC02143Toll Fees on Khyber RoadC02144Administration of JusticeC02145Jail and Convict SettlementsC02146PoliceC02147Educational InstitutesC02148HealthC02149AgricultureC02150VeterinaryC02151CooperationC02152IndustriesC02153Public Works Dept.C02154Taxes on Agricultural incomeC02155Recoveries of OverpaymentsC02156Collection of payment for Service RenderedC02157OthersC022General administration Receipts-Fiscal AdministrationReceipts of fiscal administration-Audit (C02201-10)C02201Private OrganizationC02202Public Sector OrganizationC02203Govt. OrganizationsC02204Recoveries of OverpaymentC02205Collection of payment for service renderedC02206Audit OtherReceipts of fiscal administration-Currency (C02211-30)C02211Share of Surplus profits of the state bank of PakistanC02212Deviants on Govt. shares in state Bank of PakistanC02213Dividends on Govt. shares in the security printing CorporationC02214Royalty on Quid-I-Azam Centenary gold and silver commemorative coinsC02215Royalty on Allama Iqbal gold and silver commemorative coinsC02216Royalty on Islamic Summit Minar inauguration gold and silver commemorative coinsC02217Royalty on gold and silver W.W.F Conservation coinsC02218Value of Quid-I-Azam gold and silver commemorative coinsC02219Value of Allama Iqbal gold and silver commemorative coinsC02220Value of Islamic Summit Minar inauguration gold and silver commemorative coinsC02221Value of gold and silver W.W.F Conservation coinsC02222Value of Allama Iqbal Centenary commemorative coinsC02223Value of old currency notes assumed to be no longer in circulationC02224Value of unclaimed currency notesC02225Fines and forfeitures under the foreign exchange regulation actC02226Currency othersReceipts of fiscal administration-Mint (C02231-40)C02231Fee for mintage of foreign coins actC02232Profit from circulation of small coinsC02233Assay FeesC02234OthersReceipts in aid of super annuation (C02241-50)C02241Contribution of pension and gratuitiesC02242Receipt under Federal Government (B1 & 2) Provident Fund RulesC02243OthersC023General administration-Receipts Economic RegulationC02301Fee for deposits and Registration of Trade MarksC02302Fee realized under the Insurance Act 1938C02303Patent feesC02304Receipt under the Companies OrdinanceC02305Federal fees for weights and measuresC02306Receipt under the Weights and Measures and Trade Employees actC02370OthersC024General administration Receipts- StatisticsC02401Sale of census publicationC02470OthersC025Defence services receiptsDefense Service Effective(C02501-20)C02501Fighting forcesC02502Administrative servicesC02503Military FarmsC02504General HeadquartersC02505Purchase & sale of stores equipment and animalsC02506Transportation, conservancy, hot weather establishment and othersC02507Other services of armed forcesC02508Military Engineering ServicesC02509Auxiliary and territorial ForcesC02510Air forceC02511Pakistan Navy Receipts on certain measures of Inter-services natureC02512Ordinance & clothing FactoriesC02513Procurement, research & Product DevelopmentDefense Service Non-effective(C02521-30)C02521Army ReceiptsC02522Air Force ReceiptsC02523Pakistan Navy ReceiptsC026Law and order receiptsJustice(C02601-20)C02601Sale proceeds of unclaimed and escheated propertyC02602Court fees realized in cashC02603General fees realized in cashC02604General fees, fines and forfeituresC02605Leadership and Mukhtarship examination feesC02606Receipt of the supreme CourtC02607Receipt of the official AssigneeC02608Receipt of the official ReceiverC02609Receipt of the official Record roomC02610Recoveries of overpaymentsC02611Collection of the paymentsC02612Collection of the payments of service renderedC02613OthersFrontier Watch and Ward(C02621-30)C02621Frontier Constabulary and militia receiptsC02622Receipt in Northern AreasC02623Federally administered Tribal AreasC02624Recoveries of overpaymentsC02625OthersPolice Department receipts(C02631-45)C02631Police supplied to RailwayC02632Police supplied to Federal GovernmentC02633Police supplied to municipalities, contonmentsC02634Police supplied to public departments, private companies and personsC02635Receipts realised under the Arms actC02636Fees, fines and forfeituresC02637Motor driving LicenseC02638Traffic finesC02639Police land receiptsC02640Recoveries of overpaymentsC02641Collection of payments for service renderedC02642OthersProvincial boarder force(C02646-55)C02646Cash receipt under Arms ActC02647Fees, fines and forfeituresC02648Recoveries of overpaymentsC02649Collection of payments for service renderedC02650OthersJails(C02656-65)C02656Sale proceeds of articles manufactured in jailC02657Value of supplies made by Factory Department to Maintenance Department in jailC02658Income from hired convictsC02659Recoveries of overpaymentsC02660Collection of payments for service renderedC02661OthersCivil defense(C02666-75)C02666Ordinary receiptsC02667Reimbursement by Federal GovernmentC02668Fines realizationC02669OthersC02676Sale proceeds of unclaimed and escheated propertyC02677Other receiptsC027Community services receiptsWorks-Building (C02701-10)C02701Building RentC02702Receipts form workshopsC02703Recoveries of expenditureC02704Recoveries of overpaymentsC02705Collection of payments for services renderedC02706OthersWorks-Communications(C02711-20)C02711Building RentC02712Tolls on roads and bridgesC02713Recoveries of expenditureC02714Recoveries of overpaymentsC02715Collection of payments for services renderedC02716OthersPublic Health(C02721-30)C02721Sale proceeds of sera and vaccinesC02722ContributionsC02723Income from endowmentsC02724Recoveries of overpaymentsC02725Collection of payments for services renderedC02726OthersScientific research and survey(C02731-40)C02731Survey of PakistanC02732Recoveries of overpaymentsC02733Collection of payments for services renderedC02734OthersC02741Receipt of Pakistan National CentreC02742Fire ServicesC02743OthersC028Social servicesEducation(C02801-20)C02801Fees Govt. University Art CollegesC02802Fees Govt. University Professional Art CollegesC02803Fees Govt. Secondary(including Intermediate Classes) SchoolC02804Fees Govt. Primary SchoolC02805Fines under Sind Primary Education Act 1947C02806Recoveries from Local Bodies for Primary EducationC02807Fees and other receipts, Govt. Special SchoolsC02808Receipt of Technical and Commercial InstitutesC02809ContributionsC02810Education-General Income from endowmentsC02811Education-General Cess FundC02812Education-General Hostel feeC02813Education-General Admission feeC02814Education-General Recoveries of overpaymentsC02815Education-General Collection of payments for services renderedC02816ArchaeologyC02817Receipts from MuseumsC02818OthersHealth(C02821-45)C02821Health-Medical CollegesC02822Heath-Dental CollegesC02823Heath SchoolsC02824Health-Medical SchoolsC02825Heath-Sale of outdoor TicketsC02826Health-Recoveries of diet chargesC02827Heath-Rooms rentC02828Heath-Govt. share of fees realized by doctors from patientsC02829Health-Mental Hospital receiptsC02830Sale of medicines and vaccinesC02831Health Contributions from local Bodies on account of salaries of District Medical OfficersC02832Health Contributions from local Bodies for the maintenance of Health CentresC02833Health Contributions by Federal Govt. for Fatima Jinnah Medical College for Women maintenance of Health CentresC02834Health Contributions by Federal Govt. for reservation of beds in T.B. Sanatorium SamliC02835Health other ContributionsC02836Health recoveries of overpaymentsC02837Health-Collection of payments for service renderedC02838Health fee for chemical examinationC02839Health fees for medical examinationC02840Health Fees realized on account of Registration of Private, Clinics ,Labortries, X Ray ClinicsC02841Health other receiptsManpower Management(C02846-60)C02846Emigration feesC02847Fees for registration of Trade Union under Act of 1926C02848Receipts of the Manpower and Employment OrganizationC02849Receipts under the Factories Act 1940C02850Receipts under the West Pakistan Ordinance 1969C02851OthersHousing and Physical Planning(C02861-70)C02861Sale of PlotsC02862Sale of BuildingC02863Income from Satellite Town SchemeC02864Recoveries of overpaymentsC02865Collection of payments for service renderedC02866OthersSocial Security and Social Welfare Measures(C02871-80)C02871Receipts under the Wild Birds &Wild Animals Protection ActC02872Recoveries of overpaymentsC02873OthersC02881Receipts of Afghan RefugeesC03Miscellaneous receiptsC031Economic services receipts Food& AgricultureFood (C03101-15)C03101Receipts of the Federal Food DepartmentsC03102Recoveries of overpaymentsC03103Collection of Payments for service renderedC03104OthersAgriculture (C03116-50)C03116Agriculture ReceiptsC03117Receipts from experimental FarmsC03118Receipts from Agriculture/seed FarmsC03119Receipts from Receipts from District FarmsC03120Receipts from Agriculture/Engineering/Machinery Maintenance FarmsC03121Receipts from boring operationC03122Receipts from Research operationC03123Receipts from Plant protection operationC03124Receipts from soil conservation and operationC03125Receipt of ZooC03126Fees other than cotton fee under cotton control ordinanceC03127Agriculture College & School feesC03128Grants by the Agricultural Research Council and the Central Cotton Committee.C03129Receipt from Karkhana Alat-e-ZaraeC03130Agricultural Receipts from Government gardensC03131Agricultural Receipts from station gardensC03132Agriculture-Receipts of arrears from Ex-Commissioner Agents on account of sale of cotton seed and fertilizerC03133Agriculture Receipts from on Farm Management ProjectC03134Agriculture-Recoveries of overpaymentsC03135Collection of payments for service renderedC03136Agriculture otherC032Economic services receipts Fisheries & Animal HusbandryFisheries (C03201-20)C03201Ordinary receiptsC03202Grants made by the Agricultural Research CouncilC03203Recoveries of overpaymentsC03204Collection of payments for service renderedC03205OthersAnimal Husbandry (C03221-50)C03221Veterinary College and School feesC03222Grants made by the Agricultural Research councilC03223Receipts from Livestock FarmsC03224Receipts from Broiler FarmsC03225Receipts from Research InstituteC03226Receipts from transferred Agricultural FarmsC03227Insemination feesC03228Receipts from biological SectionC03229Recoveries of overpaymentsC03230Collection of payments for service renderedC03231OthersC033Economic services receipts ForestC03301Timber and other Produce removed from the Forest by Government Agencies-TimberC03302Timber and other Produce removed from the Forest by Government Agencies-Firewood and CharcoalC03303Timber and other Produce removed from the Forest by Government -Brush wood, Chips and StumpsC03304Timber and other Produce removed from the Forest by Government RosinC03305Timber and other Produce removed from the Forest by Government Planting stump, seeds, Mazri, Palm, Grass other than Fodder etcC03306Timber and other Produce removed from the Forest by Government Seculture ReceiptsC03307Timber and other Produce removed from the Forest by Consumer or purchasers-TimberC03308Timber and other Produce removed from the Forest by Consumer or purchasers-Firewood and CharcoalC03309Timber and other Produce removed from the Forest by Consumer or purchasers-Brush wood, Chips and StumpsC03310Timber and other Produce removed from the Forest by Consumer or purchasers-Grazing & Fodder GrassC03311Timber and other Produce removed from the Forest by Consumer or purchasers-Honey, herbs and Medicinal PlantsC03312Timber and other Produce removed from the Forest by Consumer or purchasers-For Plants ,Stumps ,seeds Mazri, palm, grass other than fodder etc.C03313Drift and waif wood and confiscated forest produce-Drift woodC03314Drift and waif wood and confiscated forest produce-Sale of confiscated Forest ProduceC03315Revenue from forests not managed by Govt.C03316Revenue from forests not managed by Govt.-Duty on transport of timber from forest and road developmentsC03317Jallo Rosin Factory-Sale of RosinC03318Jallo Rosin Factory-Sale of TurpentineC03319Jallo Rosin Factory-Sale of storesC03320Jallo Rosin Factory-other factory receiptsC03321Fines and Forfeitures (except fines by court)C03322Compensation under Forest Act including fines by courtsC03323Lease rent from Temporary cultivationC03324Hire charges of bulldozers and other machineryC03325Recovery of water ratesC03326Rent of buildings, shops lands and water millsC03327Receipts under wild Birds and Wild Animals Protection ActC03328Recoveries of overpaymentsC03329Collection of payments for services renderedC03370Other receiptsC034Economic services receipts Cooperation, Irrigation & Embankment-drainage-worksCooperation (C03401-30)C03401Audit feesC03402Income from Pak-German Demonstration FarmC03403Recoveries from other Provincial Govt. on account of training in Cooperative Training InstitutesC03404Recoveries of overpaymentsC03405Collection of payments for services renderedC03406OtherIrrigation Works (C03431-60)C03431Direct receipts on account of water ratesC03432Direct receipts on account of sale of waterC03433Recoveries of expendituresC03434OthersEmbankments and Drainage Works (C03461-99)C03461Direct receipts on account of sale of waterC03462Direct receipts on account of sale of hill torrentsC03463Recoveries of expendituresC03464Collection of payments for services renderedC03465OtherC035Economic services receipts OthersFuel and Power (C03501-5)C03501Fees for Petroleum productsC03502Recoveries of overpaymentsC03503OthersIndustrial and Mineral Resources(C03506-10)C03506Industrial Safety -Explosives DepartmentC03507Receipts under Excise Duty on Minerals (Labour) Welfare) Act 1967C03508OthersPrinting (C03511-25)C03511Sale of GazetteC03512Sale of other Govt. publicationsC03513Pakistan Law reportsC03514Civil Listened other publicationC03515Sale of Forms and RegistersC03516Sale of service booksC03517Sale of forms and registers to Union CouncilsC03518Sale of other formsC03519Press receiptsC03520Printing charges for work done for Provincial Govt. DepartmentC03521Recoveries of overpaymentsC03522Collection of payments for services renderedC03523OtherStationery (C03526-30)C03526Stationery receiptsC03527Sale of stationery to local Bodies etcC03528Sale of stationery to provincial Govt. DepartmentsC03529Sale of plain paper used with stampsC03530other stationery receiptsInvestment Promotion and Supplies (C03531-41)C03531Fees on account of purchase of storesC03532Fees on account of inspection of stores purchased through the Department of Investment Promotion and supplyC03533Fees on account of inspection of stores not purchased through the Department of Investment Promotion and supplyC03534Receipts of textile CommissionerC03535Receipts of coal CommissionerC03536Receipts of Central Testing and Standard LaboratoriesC03537Receipts of the Pakistan Standard InstitutesC03538Recoveries of overpaymentsC03539Collection of payments for services renderedC03540OthersIndustries (C03541-50)C03541Industries receiptsC03542Cottage IndustriesC03543Stores purchasesC03544Fees of Inspection of boilersC03545Fees under Partnership Act 1932C03546Recoveries of overpaymentsC03547Collection of payments for services renderedC03548Metal Research and Development CentreC03549OthersTransport and Communication (C03551-55)C03551Aviation receiptsC03552Aviation -Recoveries of overpaymentsC03553OthersPorts and Pilotage (C03556-70)C03556Receipts from Management and upkeep of Ports and Rivers DuesC03557Receipts from Management and upkeep of Ports of Pilotage-Pilotage receipts and Rivers DuesC03558Receipts from Management and upkeep of Ports of Pilotage-Pilotage receipts and Rivers DuesC03559Receipts from Management and upkeep of Ports of Landing Charges and Mooring HireC03560Survey feesC03561Fees for the engagement and discharges seamen'sC03562Fees for the registration of vesselsC03563Sale proceeds of Vessels and storesC03564Freight, Passage and TonnageC03565Registration and other FeesC03566Recoveries of overpaymentsC03567OthersLighthouses and Lightships (C03571-80)C03571Light duesC03572ContributionsC03573Recoveries of overpaymentsC03574OthersPakistan Post Office Department (C03581-90)C03581Post Office ReceiptsC03582OthersRailways (C03591-99)C03591Railway Revenues ReceiptsC03592Other ReceiptsC036GrantsC03601Foreign grants-development grants from foreign governmentsC03602Foreign grants-non development grants from foreign governmentsC03603Other grants from federal government-development grants from federal governmentC03604Other grants from federal government-non development grants from federal governmentC037Extraordinary receiptsC03701Sale of landC03702Sale of land-Town sites and coloniesC03703Sale of land-sale of under developed agricultural land by auction or private treaty in coloniesC03704Sale of land-sale of under developed agricultural land by auction or private treaty in other than coloniesC03705Sale of land-sale of proprietary rights to tenants in coloniesC03706Sale of other government assetsC03707Other receipts- fees, fines and forfeituresC03708Sale of state owned assetsSale of agricultural machinery (C03711-20)C03711Sale of TractorC03712Sale of ThreshersC03713Sale of Machinery & EquipmentsOther receipts (C03721-40)C03721Sale proceeds and rent of urban evacuee property and rent mortgage money of agricultural landsC03722Interest on deferred payments of land sold in coloniesC03723Receipts from sale of plots in industrial estateC03724Receipts of bonus share from Lever Brothers PakistanC03725OthersC038OthersC03801Unclaimed depositsC03802Sale of stores and materialsC03803Sale of Land & Houses etc.C03804ContributionsC03805Rent ,Rates and TaxesC03806Citizenship, nationalization, passport and copyright feesC03807Realizations under the Monopolies & Restrictive Trade Practices OrdinancesC03808Receipts under the Minesand Oil-fields and Mineral Development ActC03809Receipts from levy of excise duty imposed under Section 30-A of the Mines ActC03810Departmental Receipts form fertilizersC03811Sugarcane development cessC03812Other receipt -Gain by exchange on remittance abroadC03813Other receipt -Fees realized under the Import & Export Act 1950C03814Other receipts-Sale proceeds of export guidesC03815Other receipts-Collection charges of sugarcane Development cessC03816Other receipts-Sale of publicity material and rent of documentaries and filmsC03817Receipts of Federal Haj OrganizationC03818Fees for registration of Societies under the Registration ActC03819Sale proceeds of refugee adhesive stampsC03820Sale proceeds of Highway Safety CodesC03821Receipts of Tourist DepartmentC03822Receipts from Zoological GardensC03823Recoveries from Federal Govt. on account of compulsory film screening schemeC03824Recoveries of overpaymentsC03825Collection of payments for service renderedC03826Subsidy payments by I.M.F under Supplementary Financing FacilityC03827Remuneration paid by I.M.FC03828Leather Export cessC03829Other Receipts Fees, Fines and ForfeituresC03830Fees for the issue of duplicate identity cards under the National Registration Act !973C03831Fees and subscription by petition writer and traders in katchery compoundsC03832License fees for storage or sale of petroleumC03833Fees under the Poisons ActC03834Fees under the West Pakistan Ord 1960.C03835Arms License FeesC03836Under the Cattle Trespass Act 1939C03837Fees for all allotment of land and gardens to refugeesC03838Fees for the Screening of the films (in the Punjab)C03839Settlement FeesC03840Fees for transfer and issue of duplicate Saving & Deposits Certificates Pass Books and Withdrawal SlipsC03841Fees Fines not specified elsewhereC03842Treasure Trove Act 1878C03843Sale Proceeds of Durbar and other presentsC03844Copying agency accountsC03845Ferry receipts under the Ferries Act of 1978C03846Receipts from the deposit account of the Chief Settlement CommissionerC03847Sand and quarry feesC03848Receipts from the tollsC03870Others

&LIssued: 29-Oct-02&C&P of 74&R&F&A

Capital ReceiptsObject ElementElementMajor objectMinor objectDetailed objectNoDescriptionNoDescriptionNoDescriptionNoDescriptionECapital receiptsE01Recoveries of investmentE011Irrigation receiptsE01101Water RatesE01102Water Supply to TownsE01103Sale of WaterE01104PlantationsE01105Other canal produceE01106Water PowerE01107RentsE01108FinesE01109Receipts from workshopE01110Recoveries of expenditureE01111OthersE012State trading schemes ReceiptsWheat (E01201-10)E01201FederalE01202ProvincialE01203OthersMedical stores (E01211-20)E01211FederalE01212ProvincialE01213OthersFertilizer (E01221-40)E01221FederalE01222ProvincialE01223OthersCoal (E01241-50)E01241FederalE01242ProvincialE01243OthersOthers (E01271-90)E01271Sale proceeds of newsprintE01272Newsprint receipts-otherE01273Sale proceeds of diplomatic carsE01274Other diplomatic cars receiptsE01275Other state trading schemes receiptsE013Investment ReceiptsE01301Federal/provincial investment (financial)E01302Federal/provincial investment (non-financial)E01303Federal Government Investment in Railway through cash releases (non-financial)E014Works receiptsE01401Receipts and recoveries of investmentE015Privatization ReceiptsE01501Proceeds from major unitsE01502Proceeds from minor unitsE02Recoveries of Loan and AdvancesE021From ProvincesE02101Domestic loansE02102Foreign LoansE02103US-aid local currency LoansE02104German LoansE02120OthersE022From Dist. Govt./TMAsE02201Domestic loansE02202Foreign LoansE02220OthersE023From Financial InstitutesE02301Domestic loansE02302Foreign LoansE02320OthersE024From Non-financial InstitutesE02401Domestic loansE02402Foreign LoansE02403Interest German Counterpart Fund-Wapda Power WindE02404Interest OPEC Special Loan -Wapda Power WindE02420OthersE025From government servantsE02501House building advanceE02502Motor car advanceE02503Motor cycle/Scooter advanceE02504Cycle AdvanceE02550OthersE026From private sectorE02601Taccavi loans to zamindarsE02602To CultivatorsE02620OthersE027From othersE02701Domestic loansE02702Foreign loansE02703Regimental loansE02704Canteen stores loanE02705Repayment loans by other countriesE03DebtE031Permanent Debt-DomesticE03101Permanent Debt-DirectE03102Permanent Debt-Received from Federal GovernmentE032Floating debtE03201Treasury billsE03202Cash credit accommodationE03270OthersE033Permanent Debt-ForeignE03301Permanent Debt (Foreign)-directE03302Permanent Debt (Foreign)-received from federal government

&LIssued: 29-Oct-02&C&P of 74&R&F&A

Assets Object ElementElementMajor objectMinor objectDetailed objectNoDescriptionNoDescriptionNoDescriptionNoDescriptionFAssetsF01Cash and Bank BalancesF011Balance with SBPF01101Non food AccountF01102Food AccountF01103Railways AccountF01104Fertiliser AccountF01105Pakistan Railways Special AccountF01106Government Deposit A/c No.XII(Escrew A/c)F01107National Debt Retirement AccountF012Other AccountF01201Held in special Deposit Account under American Aid ProgrammeF01202Deposits under other Commodity loanF01203U.S. Disbursing Officer AccountF013Adhoc Treasury Bills createdF01301For replenishment of Cash BalancesF01302Special Adhoc Treasury Bills created for loan to former East Pakistan GovernmentF01303Pakistan RailwaysF01304IMF AccountF014Cash BalancesF01401Cash balances with TreasuriesF01402Remittances in TransitF01403Petty CashF02ReceivableF021Loans and AdvancesF02101Permanent Advances (Civil)F02102Permanent Advances (Defence)F02103Account of Pakistan Post OfficeF02104Account of RailwaysF02105Account with Govt. of SindhF02106Account with Govt. of PunjabF02107Account with Govt. of BalochistanF02108Account with Govt of NWFPF02109Account of other departmentsF02110Accounts of other entitiesF02111Account with Financial InstitutesF02112Account with Non Financial InstitutesF02113Account with Government ServantsF02114Account with District GovernmentsF02115Account with TMAsF02116Account with Private SectorF02117Account with Foreign GovernmentsF02118Account with SBPF03Physical AssetsF031Physical AssetsF03101Land and BuildingsF03102VehiclesF03103Plant & MachineryF03104Furniture & FittingsF03105LivestockF03106Roads, highways and bridgesF03107Office / Computer EquipmentF04InvestmentsF041InvestmentsF04101Deposits and ReservesF04102Investment Deposit AccountsF05Other AssetsF051Other AssetsF05101Other Current AssetsF052Control AccountF05201Adjusting Account

&LIssued: 29-Oct-02&C&P of 74&R&F&A

LiabilitiesObject ElementElementMajor objectMinor objectDetailed objectNoDescriptionNoDescriptionNoDescriptionNoDescriptionGLiabilitiesG01Current LiabilitiesG011Cheque Clearing AccountG01101Non food AccountG01102Food AccountG01103Railways AccountG01104Fertiliser AccountG01105Government Deposit A/c No.XII(Escrew A/c)G01106Social Action ProgrammeG012OthersG01201Outstanding CommitmentsG02LoansG021DomesticG02101Loans-Domestic (Permanent)G02102Loans-Domestic (Floating)G02103Loans-Domestic (Others)G02104OthersG022ForeignG02201Loan ForeignG03Deferred LiabilitiesG03101Provident FundG03102Saving Accounts, savings and Deposits certificatesG03103Annuities and other FundsG03104Benevolent FundG03105Mint AccountG03106Deposits & Reserves - Interest BearingG03107Deposits & Reserves - Non Interest BearingG03108Group InsuranceG04Other LiabilitiesG04101Pension Fund LiabilityG05Control AccountsG05101Exchange AccountG05102Adjusting AccountG05103Suspense Account

&LIssued: 29-Oct-02&C&P of 74&R&F&A

EquityObject ElementElementMajor objectMinor objectDetailed objectNoDescriptionNoDescriptionNoDescriptionNoDescriptionHEquityH01101Residual EquityH01102Suspense Loss AccountH01103Unrecovered LossesH01104Gain and loss on Foreign Exchange

&LIssued: 29-Oct-02&C&P of 74&R&F&A

Con FundFund ElementFundSourceSub-FundBudget Grant/Public AccountNo.DescriptionNo.DescriptionNo.DescriptionNo.DescriptionCConsolidated FundPPublic Account

&LIssued: 29-Oct-02&C&P of 74&R&F&A

Fund CodeFund Element (Consolidated Fund)FundSourceSub-FundBudget GrantNo.DescriptionNo.No.DescriptionNo.DescriptionCConsolidated Fund1Capital1Voted current expenditureGrant number would be allocated as per the codes provided in the Budget Book2Revenue2Voted development expenditure3Voted capital expenditure4Charged current expenditure5Charged development expenditure6Charged capital expenditure

&LIssued: 29-Oct-02&C&P of 74&R&F&A

Public account(trust)Fund Element (Trust Account)FundSub FundMajor HeadMinor headNoDescriptionNoDescriptionNoDescriptionNoDescriptionPPublic a/cP21Trust a/c - FundP211Provident FundP21101Indian civil service provident fundP21102Indian civil service (NEM) provident fundP21103General provident fund (civil)P21104General provident fund (defence)P21105General provident fund (foreign affairs)P21106General provident fund (forest)P21107General provident fund (food wing)P21108General provident fund (GSP)P21109General provident fund (mint)P21110General provident fund (national savings)P21111General provident fund (Pakistan PWD)P21112General provident fund (PPO)P21113General provident fund (T&T)P21114General provident fund (railway)P21115State railway provident institutionP21116Defence savings provident fund (railway)P21117Contributory (transferred) railway (personnel) provident fundP21118Defence services officers provident fundP21119Provident fund (MES)P21120Provident fund (armed forces personnel)P21121Provident fund (AKRF officers)P21122Provident fund (AKRF personnel)P21123Contributory provident fundP21124Other miscellaneous provident fundP21125Unclaimed deposits in defence services officer's provident fundP21126Unclaimed deposits in the general provident fundP21127Unclaimed deposits in the contributory provident fundP21128Unclaimed deposits in other miscellaneous provident fundsP21129Provident fund advance to government servants (b1-2)P212Benevolent FundP21201Punjab benevolent FundP21202Federal government employees benevolent fund (civil)P21203Federal government employees benevolent fund (defence)P21204Federal government employees benevolent fund (telegraph and telephone)P21205Federal government employees benevolent fund (Pakistan post office)P21206Federal government employees benevolent fund (Pakistan pwd)P21207Federal government employees benevolent fund (foreign affairs)P21208Federal government employees benevolent fund (food wing)P21209Federal government employees benevolent fund (national savings)P21210Federal government employees benevolent fund (mint)P21211Federal government employees benevolent fund (forest)P21212Federal government employees benevolent fund (GSP)P21213Railway employees benevolent fund (railways)P21214Provincial government employees benevolent fundP213Welfare fundsP21301Staff welfare fund (customs and excise)P21302Staff welfare fund (income tax)P21303Staff welfare fund (FPSS)P21304Workers welfare fundP21305Mines labour housing general welfare fundP21306Coal mines labour welfare fundP21307Endowment fund for welfare of men of lettersP214Insurance fundP21401Federal government employees group insurance fund (Pakistan public works department)P21402Federal government employees group insurance fund (foreign affairs)P21403Federal government employees group insurance fund (food wing)P21404Federal government employees group insurance fund (national savings)P21405Federal government employees group insurance fund (mint)P21406Federal government employees group insurance fund (forest)P21407Federal government employees group insurance fund (GSP)P21408Provincial government employees group insurance fundP21409Federal government employees group insurance fund (civil)P21410Federal government employees group insurance fund (defence)P215Relief fundsP21501President's mian Amiruddin himayat-e-islam fund 1986P21502Deposits of badshahi mosque cess fundP21503Tajweed-ul-quran trust azad-kashmirP22Trust a/c - Post OfficeP221Accounts of Pakistan post officeP22101Post office renewal reserve fundP22102Pakistan post office welfare fundP22103Pakistan post office improvement fundP22104Federal government employees group insurance fund (Pakistan post office)P22105Pakistan post office trust interest accountsP22106Pakistan post office miscellaneousP22107Pakistan post office chequesP22108Permanent advances (Pakistan post office)P22109OB advances (Pakistan post office)P22110Account with the government of India (Pakistan post office)P22111East Pakistan suspense post officeP22112Transfer between post office officersP22113In-land money orders of Pakistan post officeP23Trust a/c - RailwaysP231Accounts of railwaysP23101Foreign loans/credits on capital account (released by federal government) railwaysP23102Foreign loans/credits on replacement account railwaysP23103Railway employees group insurance fund (railways)P23104Account with the bank-i-milli Iran (railways)P23105Suspense account railwaysP23106State railway depositsP23107Railway divisional paymaster accountP23108Railway wages accountP23109Pre-audit cheques (railway)P23110Account with the government of India (railway)P23111East Pakistan suspense railwayP23112Transfer within the same railwayP23113Railway remittances into state bank/national bank of PakistanP23114State bank deposits-railwayP23115OB advances (railway)P23116Permanent advances (railway)P23117Railway reserve fundP23118Railway improvement fundP23119Railway pension fundP24Trust a/c - T&TP241Accounts of Telegraph and telephoneP24101Telegraph and telephone renewal reserve fundP24102Pakistan telegraph and telephone welfare fundP24103Pakistan telegraph and telephone improvement fundP24104Pakistan telegraph and telephone cash fundP24105Pakistan telegraph and telephone depreciation fundP24106Federal government employees group insurance fund (telegraph and telephone)P24107Pakistan telegraph and telephone trunk call depositsP24108Pakistan telegraph and telephone-miscellaneousP24109Permanent advances (Pakistan telegraph and telephone)P24110OB advances (Pakistan telegraph and telephone)P24111Telegraph and telephone remittances into bankP24112Civil departmental balances-Pakistan telegraph and telephoneP24113State bank deposits-telegraph and telephoneP24114Transfer between telegraph and telephone officersP24115East Pakistan suspense telegraph and telephoneP24116Account with the government of India (Pakistan telegraph and telephone)P24117Pakistan telegraph and telephone chequesP25Trust a/c - OtherP251Accounts of other departmentsP25101Pakistan PWD receipt and collection accountP25102Foreign affairs receipt and collection accountP25103Food wing receipt and collection accountP25104Mint receipt and collection accountP25105Pakistan public works department chequesP25106Deposit works of survey of PakistanP25107Deposits of department of mineral developmentP25108Deposits of department of petroleum and mineralsP25109Deposits of industries departmentP25110Deposits for the department of advertising films and publicationsP25111Food department depositsP25112Sanitary board fundP25113Public works/Pakistan PWD depositsP25114Supply and development department depositsP25122Permanent advances (Pakistan PWD)P25123OB advances (Pakistan PWD)P25124OB advances (foreign affairs)P25125OB advances (food wing)P25126OB advances (national savings)P25127OB advances (mint)P25128OB advances (forest)P25129OB advances (GSP)P25130Transfer between forest officersP25131Transfer between MES officersP25132Transfer between PW officersP252Accounts of other entitiesP25201Permanent advances (foreign affairs)P25202Permanent advances (food wing)P25203Permanent advances (national savings)P25204Permanent advances (mint)P25205Permanent advances (forest)P25206Permanent advances (GSP)P25207Suspense account mintP253Other Deposits and reservesP25301Light houses and lightships reserve fundP25302Sportsmen, artists and artisans endowment fundP25303Political agents depositsP25304Zakat collection account

&LIssued: 29-Oct-02&C&P of 74&R&F&A

Public Account(Special Deposit)Fund Element (Special Deposit)FundSub FundMajor HeadDetailed HeadNoDescriptionNoDescriptionNoDescriptionNoDescriptionPPublic a/cP31Spl. Dep. - InvestmentP311Investment deposit accountsP31101Savings bank accountsP31102National deposit accountP31103Khaas deposit accountsP31104Mahana amdani accountsP31105Special savings accountsP31106Defence savings certificatesP31107Premium savings certificatesP31108National deposit certificatesP31109Khaas deposit certificatesP31110Special savings certificates (bearer)P31111Special savings certificates (registered)P31112Special savings accountsP31113Regular income certificateP31114Qarz-e-hasna for prime minister's national debt retirement programmeP31115Term deposit certificates for prime minister's national debt retirement programmeP31116Ceased savings and deposit certificatesP31117Ceased savings and deposit certificates bonus fundP31118National deposit certificates bonus fundP31119Khaas deposit certificates bonus fundP31120Defence savings certificates bonus fundP31121Premium savings certificates bonus fundP31122Pakistan post office unclaimed saving bank deposits of less than Rs2/-P31123Pakistan post office dead savings bank accountsP31124Pakistan post office fixed depositsP312Other deposit accountP31201Special deposit fund for army supplies made to friendly countriesP31202Deposit of depreciation reserve of commercial concerns-jallo rosin factoryP31203Deposit of depreciation reserve of commercial concerns-motor transportP31204Deposits on account of foreign mountaineering expeditionsP31205Deposit account of grants and donations for educational buildingsP31206Deposits of cess on oilseeds and oilsP31207Deposits on tea cess fundP31208Deposits of coconut cess fundP31209Deposits of tobacco cess fundP31210Deposits of agriculture produce cess fundP31211Deposits of cotton cess fundP31212Deposits of sugar cane development cess fundP31213Deposits of historical mosque fundP31214Deposits of jamia mosque fund BahawalpurP31215Revenue depositsP31216Civil and criminal courts depositsP31217Personal depositsP31218Forest depositsP31219Deposits on account of passage money of the pilgrimsP31220Deposits in connection with electionsP31221Coal depositsP31222Deposits on account of evacuee estatesP31223Deposits of chief controller of imports and exports department made by the exportersP31224Deposit account with defenceP31225Deposit account with AGPRP31226Deposits/and in favour of the chief settlement commissionerP31227Unclaimed depositsP31228Deposits for repatriation of Pakistani national abroadP31229Deposits for imports against the UK loansP31230Special remittances depositsP31231Deposits on account of cost of medical treatment of federal government employeesP31232Deposits of Pakistan government loansP31233Deposits of equalisation fund for iron and steelP31234Deposits on account of sugar supplied by Pakistan governmentP31235Local fund employees pay and ta etc. depositsP31236Deposits on account of market committee employeesP31237Deposits made by local bodies to meet the claims of contractorsP31238Security deposits of supply cellP31239Deposits of fees received by government servants for work done for private bodiesP31240Security deposit of cashiers etcP31241Deposit account of foreign guaranteed loansP31242Deposit account of transactions connected with standardisation of foreign loans and creditsP31243Deposit account of grants made by the federal government for social uplift schemesP31244Deposit account of duties taxes etc. realised on purchases of Indus basin replacement worksP31245Deposit account of the grant made by the federal government for the development of agricultureP31246Deposit account of grants for economic development and improvement of rural areasP31247Deposit account of grant made by the agricultural research council of PakistanP31248Deposit account of special grant by the federal government to the Punjab governmentP31249Deposit account of sale proceeds of agricultural commodities against convertible local currency credit under pl480P31250Deposits on account of recovery from Pakistan railway in respect of foreign loans and creditsP31251Deposits of surcharge on sales of confiscated custom goods for donation to motamar alam-e-islamP31252Deposit account under the Punjab real estate agents and motor vehicles dealers (regulation of business) ordinance 1980P31253Deposit account of grant made by federal government for the rehabilitation of destitute from east PakistanP31254Deposit account of the grant made by the Pakistan central cotton committeeP31255Defence services security depositsP31256Defence services miscellaneous depositsP32Spl. Dep. - FundP321Relief FundsP32101Prime minister's disaster relief fundP32102Prime minister's fund for welfare and relief for KashmirisP32103Prime minister's Bangladesh cyclone relief fundP32104Prime minister's Bosnia Herzegovina relief fundP32105Kashmir relief fund for rehabilitation of Kashmirs refugees and freedom fightersP32106President's fund for afghan refugeesP32107President's fund for assistance to PalestineP32108President's fund for flood relief 1978P32109Sindhhh governor's war victims relief fundP32110President's famine relief fund for AfricaP32111Bangladesh cyclone relief fundP32112Quaid-e-azam relief fundP32113Governor's relief fundP32114Sindhhh relief fundP32115Sindhh emergency medical relief fundP32116Rawalpindi relief fundP32117Bangladesh flood relief fund 1988P32118Chief minister punjab flood reliefP32119Sindhh, chief minister's rain relief fund,1992P32120Afghan refugees benefit wrestling bouts 1984 accountP32121Afghan refugees wrestling bouts sponsor's account 1984P322Welfare fundP32201Prime minister's fund for welfare of widows and orphansP32202Fund for remission of advances made to widows for house buildingP32203Special fund for welfare of prisoners of war and civil interneesP32204Special fund for welfare of retarded and handicapped childrenP32205Pakistan minorities welfare fundP32206Special fund for welfare and uplift of minoritiesP32207Sindhh assembly (members) welfare fundP32208National council social welfare fundP32209Fund for scholarships to the children of government servants b1-15P32210Fund for scholarships to the children of government servants (b16 and above)P32211Population welfare programme fundP32212Subvention from workers welfare fundP32213Fund for educational and economic uplift of scheduled castesP32214Fund for uplift schemesP32215Funds for rehabilitation of war displaced persons 1965P32216Funds for rehabilitation of war displaced persons 1971P32217Sindh orphanages fund (Sindh darul atfal fund)P32218Fund for rehabilitation of disabled personsP32219Subvention from the fund for rehabilitation of displaced personsP323Economic fundP32301Sugar export subsidy fundP32302Economic fundP32303Procurement of edible oil through trading corporation of Pakistan under fy 1982P32304Special fund for assistance to export of sugarP32305Export development fundP32306Technical advisory services received from USAP32307Technical advisory services received from AustraliaP32308Reserve fund for exchange risk on foreign loansP32309Convertible currency release fundP324Development fundP32401Special development grant fundP32402Irrigation works-reserve for renewal and replacement of irrigation machineryP32403Depreciation reserve fund government pressesP32404Buildings/roads works reserve for renewals and replacement of buildings/roads machineryP32405Federal/provincial road fundP32406Federal rehabilitation fundP32407National mass transit authority fundP32408Population planning programmeP32409Special development grant fundP32410Women's development programme fundP32411Rural development works programme fundP325Education and training fundP32501Federal education fee fundP32502Fund for grants to universitiesP32503Scholarship fund for training abroadP32504Worker's children education fundP32505National training board fundP32506Special fund for promotion of science and technologyP32507Education special development fundP32508Fund for Liaqat memorial libraryP326Fund for cultural and heritageP32601Fund for development of UrduP32602Quaid-e-azam memorial fundP32603Alama Iqbal memorial fundP32604Quad-e-azam centenary fundP32605National Fund for cultural heritageP32606See moenjodaro fundP32607Fund for artists, journalists men of letters and their familiesP32608Fund for promoting pride of performanceP32609Tarraqi-e-urdu fundP32610Bazm-e.iqbal fundP32611Arts and literature fundP327Other FundsP32701Jades fundP32702Civil defence training fundP32703Riot and civil commotion issuance fundP32704Police fundP32705Police clothing and equipment fundP32706Fund for civil defenceP32707Canal clearance fundP32708Funds for damages deficiencies and services charges in respect- of houses on estate office poolP32709Sindh chief minister discretionary grants unionisation fundP32710Central rescue station fundP32711Foreign aid counterpart fundP32712Trust interest fund (charitable endowment)P32713Income tax deduction from salariesP32714Income tax deduction from contractors/suppliersP32715War risk insurance fund 1965P32716War risk insurance fund 1971P32717District fundsP32718Municipal fundsP32719Cantonment fundsP32720Punjab market committee fundP32721Punjab co-operative board for liquidationP32722Other miscellaneous fundP32723Prime minister fund for national debt retirementP32724President's hajj fundP32725Special jubilee fund for celebration of 50th anniversary of independence of PakistanP32726Sinking funds for loans granted to local bodiesP32727Advance payment of tax under section 53 of the income tax ordinanceP32728Sinking fund investment accountP32729Fund for social servicesP32730Olympic stadium fundP32731Federal fund for agricultural ResearchP32732Youth development fundP32733Privatisation fundP32734Agriculture prices commission fundP33Spl. Dep. - GrantP331Grant and aidP33101Cash aid received from ford foundationP33102Machinery, equipment and supplies received from West GermanyP33103Machinery equipment and supplies received from JapanP33104US aid local currency creditP33105US aid fund for the projects of federal and provincial governmentsP33106UN development fundingP33107Norwegian wheatP33108German wheatP33109Sweden wheatP33110Australian wheatP33111Deposits on account of Canadian wheatP33112Food aid conventionP33113Fertiliser from FAOP33114Foreign assistance for afghan refugees from united nations high commissioner for refugeesP33115Deposit account of the Japanese grant for coastal fisheries development projectP33116Other foreign grantsP33117Grants and technical assistance from AustraliaP33118Grants and technical assistance from CanadaP33119Grants and technical assistance from UNOP33120Grants and technical assistance from US aidP33121Grants and technical assistance from SingaporeP33122Grants and technical assistance from SwitzerlandP33123Grants and technical assistance from ford foundationP33124Grants and technical assistance from UKP33125Grants and technical assistance from GermanyP33126Grants and technical assistance from NetherlandsP33127Grants and technical assistance from US governmentP33128Commodity grants from AustraliaP33129Commodity grants from CanadaP33130Commodity grants from GermanyP33131Commodity grants from NorwayP33132Commodity grants from aid conventionP33133Commodity grants from world food programmeP33134Foreign non-project commodity aid-USAP33135Finance agreed project on account of butter oil grant from EECP33136UK grantsP33137Grants from SaudiaP33138Grants from JapanP33139Commodity grant from ItalyP33140GSP receipt and collection accountP33141US aid programme for USP33142US aid ace programme for USP33143Special subsidiary accountP33144Special pl-480 title II account

&LIssued: 29-Oct-02&C&P of 74&R&F&A

Function ElementFunction ElementOLDMajor FunctionMinor FunctionDetailed FunctionSub-Detailed FunctionSub-Detailed Function01101national assembly01102senate01103provincial assembly01208cabinet division49300council of Islamic ideologyNoDescriptionNoDescriptionNoDescriptionNoDescriptionDescription01202prime minister/ prime minister's office/ chief executive's office01General Public Service011Executive and legislative organs, financial and fiscal affairs, external affairs0111Executive and Legislative Organs011101Parliamentary/legislative Affairsgovernor/ governor's secretariat01204chief minister/chief minister's secretariat011102Federal Executive01105administrative inspection011103Provincial Executive01201local authority admn. and regulation of local bodies011104Administrative Inspection01203011105District Administration01207011106Tehsil Administration01802011107Union Administrationrpovincial co-ordination011108Local Authority Administration and Regulationgeneral commission and enquiries01304public service commission011109Provincial Co-Ordinationothers011110General Commission and Enquiries01500011120Others01600loss by exchange on remittances abroad89200service charges89400re-imbursement of t.t. charges to banks of home remittances.01999currencymint0112Financial and Fiscal Affairs011201Currency89100national savings011202Mint02600finance division/department011203National Savings02500tax management-board of revenue, excise and taxation department011204Administration of Financial Affairs02700audit and accounts02401departmentalised accounts offices (e.g.) c.a.o ministry of foreign affairs02402treasuries/district accounts offices011205Tax Management (Customs,Income Tax, Excise etc)02100audit and accounts02403local fund audit department011206Accounting services02300debt servicing011207Auditing Services02200011208Foreign Debt Management02200011209Domestic Debt Management71000011210Pension011211Information,Statistics etcothers011250Others02900diplomatic and consular services0113External Affairs011301Administrationother external affairs services abroad011302Diplomatic and Consular Services04100information sevices abroad011303Other External Affairs Services Abroad04200services to islamic world011304Information Services Abroad04300other regional co-operation011305Services to Islamic World04400others011306Other Regional Cooperation04500011320Others0460004900contribution to international agencies providing aidforeign trainees in pakistan012Foreign economic aid0121Foreign economic aid012101Technical Assistance and Contributions05100012102Foreign Trainees in Pakistan05200012120Others05900to provinces013Public Debt Transactions0131Public Debt Transactions013101Interest paymentsto local bodies013102Repayments of Debt014Transfers0141Transfers (inter-governmental)014101To provinces74100others014102To district governments74200to financial institutions.014103To TMAs (Tehsil,Town and Unions)to non-financial institutions014110Others749000142Transfers (Others)014201Transfer To financial institutions74300establishment division01302services and general administration department02902government contribution to benevolent funds for employees02901government contribution to group insurance for employees014202Transfer To Non-financial institutions74400planning015General Services0151Personnel Services015101Establishment,Services,General Administration01301administration43900others0152Planning Services015201Planning03200general (statistics division/department)06102statistical office/bureau of statistics015202Population Planning Administration43100015220Otherspopulation census and registration0153Statistics015301Statistics06101pakistan institute of statistical training and research015302Population Census06200015303Statistics Training06400015320Others06900stationery and printing57501printing at private press0154Other General Services015401Centralized Supply015402Centralized Purchase and Procurement015403Centralized Printing and Publishing57500015404Centralized Motor Vehicle Pool015405Centralized Data Processing Servicescontribution to scientific societies.015420Othersdonation to scientific societies.016Basic Research0161Basic Research016101Administrationothers016102Contributions to Scientific Societies38901016103Donations to Scientific Societies38902016120Others38900industrial research design and testingpakistan institute of statistical training and research017Research and Development General Public Services0171Research and Development General Public Services017101Atomic Energyelection commission017102Industrial Research,Design and Testing57200017120Others (Statistics research etc)06400018Administration of General Public Services0181Administration of General Public Services018101Voter Registration/elections01104019General public services not elsewhere defined0191General public services not elsewhere defined019101Administrative Training09100demarcation of indo-pakistan boundary.01403states and frontier regions kashmir affairs & admn. of fata and other special areas01901management services division01902women's division019102Administrative Research09200019120Others (Demarcation of Indo Pak Boundary etc)89300defence services - non-effective13100army13200air force13300pakistan navy13900others13901pensionary charges recoverablefrom government of burma14100army works14200air force works14300navy works14400factory works14500defence production works14600equipment, plant and machinery for navy14700equipment, plant and machinery for facto