1

REGD. No. D. L.-33004/99

CG-DL-E-17122022-241179
EXTRAORDINARY
PART II—Section 3—Sub- section (ii)
PUBLISHED BY AUTHORITY

No. 5659] NEW DELHI, FRIDAY, DECEMBER 16, 2022/AGRAHAYANA 25, 1944

MINISTRY OF FINANCE
(Department of Expenditure)
NOTIFICATION
New Delhi, the 16th December, 2022
S.O. 5895(E).—In pursuance of clause (3) of article 77 read with article 150 of the Constitution, the President
hereby makes the following rules further to amend the Delegation of Financial Powers Rules, 1978, namely:–
1. (1) These rules may be called the Delegation of Financial Powers (Amendment) Rules, 2022.
(2) They shall come into force on and from the 1st day of April, 2023.
2. In the Delegation of Financial Power Rules, 1978, hereinafter referred to as the principal rules, for rule 8, the
following rule shall be substituted, namely:–
―8. Primary units of Appropriation.–
(1) A Grant or Appropriation for charged expenditure is distributed by standard Object Heads under which it shall be
accounted for and each such standard Object Head, against which the provision for expenditure appears, constitutesa
primary unit of Appropriation.
(2) The primary unit may include provision for both voted and charged expenditure and in that case the amount of
each is shown separately.
(3) The primary units of Appropriation or standard Object Heads shall be as specified in the table below:

TABLE
Code
Sr.No

Object Head Description / Definitions

(1) (2) (3) (4)

(A) Revenue Expenditure
Object Class 1- Compensation to Employees
It will include pay of the Government employees as defined under FR 9 (21),
honorarium to Government servant and stipend to interns. It will also include
1. 01 Salaries expenditure on emoluments and allowances of Heads of States and other high
dignitaries including Sumptuary Allowance, salary payable to the staff of
Departmental canteens and leave encashment on LTC.
It will include wages of labourers and of staff at present paid out of
2. 02 Wages contingencies.
It will include rewards under a scheme given to the Government employees in
05
3. Rewards addition to their pay and allowances. It will also include payment of bonus and
cash awards for Hindi Pratiyogita, etc.
Medical It will include amount paid towards medical reimbursements / treatment of the
4. 06
Treatment Government employees/ pensioners.
2 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(ii)]

Code
Sr.No
Object Head Description / Definitions

(1) (2) (3) (4)

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

(1) (2) (3) (4)

It will include expenditure on rent for buildings (non-residential or residential or
Rent, Rates structures other than buildings), municipal rates and taxes and lease charges for
and Taxes for rented land and buildings, the ownership of which is not transferable to
12. 14
Land and Government. However, lease charges for land and buildings, the ownership of
Buildings which is transferable to Government, will be classified as ‘capital’ expenditure
under the relevant Object Heads ‘Land’ and ‘Buildings and Structures’.
It will include expenses on royalties on patents, designs, trademarks, print,
13. 15 Royalty publishing, music, etc.
It will include expenses on printing of valuables, printing of audit and accounts
reports, forms, stationery, office codes, manuals and other documents, newspaper
Printing and
14. 16 and magazines including e-books, e-magazines, digital printing, pen drive, CD,
Publication etc., but exclude expenses on printing of publicity material which shall be
classified under Advertising and Publicity.
It will include expenses on rent for equipment and other various items like office
equipment, transport, computer and ancillary equipment, communication
equipment, air-conditioning, heating and refrigerating equipment, security
equipment, broadcasting and recording equipment, construction equipment,
Rent for agricultural equipment, horticultural equipment, medical equipment, furniture and
15. 18
others fixtures. It will also include lease charges for equipment and other items, the
ownership of which is not transferable to Government. However, lease charges for
equipment and other items, the ownership of which is transferable to Government
will be classified as ‘capital’ expenditure under the relevant Object Heads.

It will include expenses to be classified as revenue expenditure on procurement

or development of hardware and software where the cost of individual item does
19 Digital not exceed the threshold limit of one lakh rupees or three years of useful life, either
16.
Equipment of the two as decided by the Government from time to time. The threshold limit
will, however, not apply to the consumables like toner and cartridge for printer
shall be classified under revenue expenditure.
It will include expenses on various kinds of supplies, materials and stores etc.,
Materials and such as., medical supplies, educational supplies, agricultural supplies, livestock
17. 21
Supplies supplies, cleaning materials, hospital drugs and medicines, veterinary drugs,
chemicals and fertilizers, lab supplies, spare parts, clothing and tentage.
Arms and It will include revenue expenditure on arms and ammunitions on police and other
18. 22
Ammunition para-establishments.
Cost of It will include expenditure on procurement of ration provided to police and
19. 23
Ration central armed police forces.
Fuels and It will include expenditure on petrol, oil, lubricants and other fuels like CNG,
20. 24
Lubricants diesel, etc.
It will include expenses including commission to agents for sale and printing of
Advertising publicity material on advertising and publicity through various media such as print
21. 26
and Publicity media, TV media or outdoor media or Internet or mobile network or other audio-
visual publicity or fairs and exhibition.
It will include expenditure on repairs and maintenance of minor civil and electrical
Minor civil
works of office buildings, residential buildings, other buildings and expenditure
22. 27 and electric
on running operation and maintenance (ROM) of diesel genset, etc., maintained
Works
by the CPWD.
It will include expenses on engagement of professionals, consultants, artists,
Professional banks, etc., for providing services to the Government which include legal services,
23. 28
Services consultancy fees, audit fees, teaching and training Fees, payments to artists,
remunerations to question setters or invigilators or guest speakers,
4 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(ii)]

Code
Sr.No
Object Head Description / Definitions

(1) (2) (3) (4)

payments to other departments for services rendered, payment or expenses to
agencies for conducting departmental examination.
It will include expenses on repair and maintenance (including all maintenance
contract) of equipment such as machinery and equipment, office equipment,
equipment for other functional use, digital equipment for office use, digital
equipment for functional use, furniture and fixtures for office, furniture and
fixtures for other functional use, vehicles (including motor vehicles and non motor
vehicles like bicycle, rickshaw, carts, trolleys and boat, etc., for office or
24. Repair and functional use),infrastructural assets (It will include expenses on preventive,
29
Maintenance operating maintenance of Infrastructural assets other than minor civil and
electrical works like lines, bridges, rolling stocks of railways, roads, highways,
ports, ships, aircrafts, helicopters, radars, hovercrafts, airports or other
infrastructures), tools and plants, arms and ammunitions, etc., but exclude
expenditure on upgradation, midlife rehabilitation, retrofitting and or
reconditioning.
Bank and
Agency It will include bank service charges, agency charges, MDR charges, direct benefit
25. 39 charges transfer charges to banks and any other charges for convenience fee performing
monetary transactions.

Awards and It will include expenses on awards and prizes given by the Government to the
26. 40
Prizes eminent persons and organisations.
Object Class IV- Aid and Assistance
Grants-in-aid It will include Grants-in-aid released for payments other than salaries and
27. 31
- General creation of capital assets. It will also include expenditure on welfare activities.
It will include the contributions made to international or national organisations
28. 32 Contribution related to membership. This will not include transfers made to autonomousbodies
or PSUs or PSBs for corpus funds.
29. 33 Subsidies It will include subsidies released under various schemes of the Government.
It will include the amount of scholarship released to various institutions or
30 34 Scholarships
organisations or beneficiaries or individuals.
Grants for It will include Grants-in-aid released for payment for creation of capital assets. It
31. 35 creation of will also include Viability Gap Funding (Expenditure on the projects run under
Capital Assets Viability Gap Funding Scheme).
Grants-in-aid
32. 36 It will include grants-in-aid released for payment of salaries.
- Salaries
Aid Material It will include value of aid material and equipment transferred to Ministries or
33. 37 and Departments or other Governments or organisations. It will also include grants
Equipment given in kind to grantee bodies.
Object Class V-Misc. Revenue Expenditure

34. Secret Service It will include expenses on secret services.

41
Expenditure
It will include the loss due to difference in the rate of exchange of foreign currency
Loss in in Indian rupees. The loss due to difference in the rate of exchange at the time of
35. 44
Exchange receipts loans from foreign resources and repayment thereof shallalso be debited
under this Object Head.
Interest
36. 45 It will include payment of interest on capital and discount on loans.
Payments
37. 49 Other It will include payment out of discretionary grant, other discounts, fees and fines,
 5

Code
Sr.No
Object Head Description / Definitions

(1) (2) (3) (4)

Revenue custom duty compensation, commitment charges, notional value of gifts, re-
expenditure imbursement of newspapers purchased or supplied to officer’s residence and
purchase or re-imbursement of briefcase or ladies purse to Government servants’,
etc. Any other expenditure which cannot be classified under any of these specified
object heads will be debited to this head. It will also include expenditure in respect
of schemes, sub-schemes or organisations not elsewhere classified.

(B) Capital Expenditure (Assets)

Object Class-VI-Non-Financial Assets (Fixed and Intangible Assets)

Motor It will include procurement of motor vehicles on road like buses, cars, trucks,
38. 51
Vehicles motorcycles, irrespective of their usage.
It will include procurement of machinery and equipment (other than motorvehicles
Machinery and ICT equipment), electrical and electronic equipment, medical appliances,
39. 52 and precision and optical instruments, watches and clocks, musical instruments and
Equipment sports goods etc., cost of which exceeds one lakh rupees or threeyears of useful
life, either of the two, need to be booked under this head.
Information, It will include procurement of information, computer, telecommunications (ICT)
Computer, equipment such as computer hardware and telecommunications devices (computer
Telecommu- / laptops, projectors, etc,) and computer software exceeding the threshold limit of
40. 71
nications one lakh rupees or 3 years of useful life, either of the two, electromagnetic
(ICT) spectrum which is used in the transmission of sound, data and television.
equipment
It will include office buildings, residential buildings, other buildings and structures
Buildings and
like hospitals, laboratories, auditorium, light houses, shelters etc., public
41. 72 Structures
monuments like statues, fountains established at public places, and land
improvement.
It will include procurement of infrastructural assets such as roads, bridges, tunnels,
irrigation projects, power projects, sports infrastructure, water and sewage
projects, railway assets, ships, ports, satellites, satellite launch vehicles, airports,
42. Infrastruc- aircrafts, motor boats, railway locomotives and rolling stock, otherinfrastructural
73
tural Assets projects (include cable lines, sewage systems, rain waterharvesting, solar systems,
telecom towers, transmission lines and electricity towers, etc).

It will include expenditure on purchase of furniture and fixture exceeding

Furniture &
43. 74 threshold limit of one lakh rupees or three years of useful life, either of the two,
Fixtures
for office use and functional use.
Arms and
44. 75 Ammunitions It will include procurement of arms and ammunitions of capital nature.
(Capital)
Upgradation
It will include rehabilitation, overhaul, retrofitting of heritage asset recognised and
Procurement
recorded in the asset register at the nominal value of Rs. 1/- and upgradation ‘not
45. 76 of Heritage elsewhere classified’. It will also include expenditure on procurement of items of
Assets and fine art and of cultural and archaeological importance.
n.e.c.
It will include procurement of other fixed assets like library books and
publications, trees, crops and plants, whose natural growth and regeneration is
Other Fixed under the direct control, responsibility and management of institutional units, non-
46. 77
Assets motor vehicles like bicycle, rickshaw, cart, trolleys, boat, etc.
6 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(ii)]

Code
Sr.No
Object Head Description / Definitions

(1) (2) (3) (4)

It will include land consisting of the ground, land for office and residential
building, including the soil covering and any associated surface waters (reservoirs,
47. 78 Land
lakes, rivers and other inland waters over which ownership rights canbe exercised).

It will include mineral and energy reserves located on or below the surface of earth
including deposits under the sea like oil, natural gas, coal, metallic ores including
ferrous, non-ferrous and precious metal ores), non-metallic mineral reserves
Non- (including stone quarries, clay and sand pits, chemical and fertilizer mineral
produced deposits, and deposits of salt, quarts, gypsum, natural gem stones, asphalts,
48. 79
assets other bitumen, and peat), water resources, plants that yield both once-onlyand repeat
than land products over which ownership rights are enforced but for which natural growth
or regeneration is not under the direct control, responsibility, and management of
any institutional units such as virgin forests and fisheries that are commercially
exploitable.
Intangible It will include expenditure on copy right, patents, goodwill, intellectual property,
49. 80
Assets etc.
Object Class VI- Financial Assets

It will include investments made by the Government on purchase of shares and

50. 54 Investment equity, investment in securities, investment in fixed and term deposits, and other
investment.

51. Loans and It will include loans and advances given by the Government.
55
Advances
Repayment of
52. 56 It will include repayment of borrowings by the Government.
borrowings
53. 57 Subscription It will include subscriptions made by the Government of capital nature.
Other Capital It will include all other capital expenditure which cannot be classified any of the
54. 60
expenditure above capital object head.
(C) - Accounting Adjustments
Object Class VII-Accounting Adjustments
It will include the amount kept under suspense heads for want of complete
55. 43 Suspense
details for adjustment under final head of account.
56. 61 Depreciation It will include depreciation charged on the assets by commercial departments.
57. 62 Reserves It will include the provisions of reserves.

58. Inter Account It will be used for transfer of amount from one head to another
63
Transfers
Writes Off of
59. 64 It will include write off of irrecoverable loans, trading losses.
Losses
Deduct It will include amounts paid from the receipt heads by adjusting as reduction in
60. 69
Receipts receipts.

61. Deduct It will be operated to adjust the overpayments in reduction of expenditure.

70
Recoveries
Note : The expenditure on improvement / up gradation of assets, which include rehabilitation, overhaul, retrofitting of
assets and lease charges of land, buildings, equipment and other non-financial assets, the ownership of which is
transferable to Government, will be booked under the object head class – Capital expenditure ( Assets) against relevant
assets.
 7
(4) The Finance Ministry may add to the primary units specified in the table under sub-rule (3) any other
primary unit or prescribe an entirely different set of such units.
(5) The departments of the Government of India shall keep in view the following with regard to the numeric
codification for preparation of the Detailed Demands for Grants, namely :-
(i) the number of tiers of classification in the Detailed Demands for Grants shall be the standard six tiers
indicated in the table below:
Sl. No. Type of Head Codification
(1) (2) (3)
1. Major Head -4 digits(Function)
2. Sub-major Head -2 digits(Sub-function)
3. Minor Head -3 digits(Programme)
4. Sub-head -2 digits(Scheme)
5. Detailed Head -2 digits(Sub-scheme)
6. Object Head -2 digits(Primary unit of Appropriation or Object Head)

(ii) the numeric code numbers assigned by the Controller General of Accounts for Major, Sub-major, Minor
Heads, Sub-heads and Detailed Heads for the Union and States shall be followed in the Detailed Demands for
Grants;
(iii) the distinction between Revenue and Capital Expenditure shall be as defined in the Government
Accounting Rules, 1990 and the General Financial Rules, 2017.
[F. No. 01(14)/2016-E.II(A)]
AVINASH K. NILANKAR, Dy. Secy.
Note : The principal rules were published in the Gazette of India vide S.O. No.2131 dated the 22nd July, 1978 and
have subsequently been amended vide:-
(i) Notification No. S.O. 1187, dated 9.6.1979
(ii) ,, No. S.O. 2942, dated 1.9.1979
(iii) ,, No. S.O. 2611, dated 4.10.1980.
(iv) ,, No. S.O. 2164 dated 15.8.1981
(v) ,, No. S.O. 2304, dated 5.9.1981.
(vi) ,, No. S.O. 3073, dated 4.9.1982.
(vii) ,, No. S.O. 4171, dated 11.12.1982.
(viii) ,, No. S.O.1314, dated 26.2.1983
(ix) ,, No. S.O. 2502, dated 4.8.1984
(x) ,, No. S.O. 22, dated 5.1.1985.
(xi) ,, No. S.O.1958, dated 11.5.1985.
(xii) ,, No. S.O. 3082, dated 6.7.1985.
(xiii) ,, No. S.O. 3974, dated 24.8.1985.
(xiv) ,, No. S.O. 5641, dated 21.12.1985.
(xv) ,, No. S.O.1548, dated 19.4.1986.
(xvi) ,, No. S.O. 3183, dated 20.9.1986.
(xvii) ,, No. S.O. 3787, dated 8.11.1986.
(xviii) ,, No. S.O. 2508, dated 19.9.1987.
(xix) ,, No. S.O. 3092, dated 7.11.1987.
8 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(ii)]

(xx) ,, No. S.O. 3581, dated 10.12.1988.

(xxi) ,, No. S.O. 641, dated 17.3.1990.
(xxii) ,, No. S.O. 1469, dated 26.5.1990.
(xxiii) ,, No. S.O. 2173, dated 18.8.1990.
(xxiv) ,, No. S.O. 3033, dated 17.11.1990.
(xxv) ,, No. S.O. 3414, dated 22.12.1990.
(xxvi) ,, No. S.O. 534, dated 28.2.1991.
(xxvii) ,, No. S.O. 2235, dated 24.8.1991.
(xxviii) ,, No. S.O. 547(E) dated 24.7.1992.
(xxix) ,, No. S.O. 466, dated 13.3.1993.
(xxx) ,, No. S.O. 1292, dated 12.6.1993.
(xxxi) ,, No. S.O. 685, dated 12.3.1994.
(xxxii) ,, No. S.O. 1232, dated 28.5.1994.
(xxxiii) ,, No. S.O. 1945, dated 13.8.1994.
(xxxiv) ,, No. S.O. 2451, dated 24.9.1994.
(xxxv) ,, No. S.O. 174, dated 28.1.1995.
(xxxvi) ,, No. S.O. 670(E), dated 30.9.1996.
(xxxvii) ,, No. S.O. 665(E), dated 5.8.1998.
(xxxviii) ,, No. S.O.1835 dated 19.9.1998.
(xxxix) ,, No. S.O. 2274, dated 14.8.1999.
(xxxx) ,, No. S.O. 3054, dated 23.10.1999.
(xxxxi) ,, No. S.O. 2946, dated 3.11.2001.
(xxxxii) ,, No. S.O. 3661, dated 23.11.2002.
(xxxxiii) ,, F.1(11)-E.II(A)/03 dated 16.09.2003
(xliv) ,, No. S.O. 1970 dated 14.7.2007
(xlv) ” No. S.O. 1370 dated 29.5.2010
(xlvi) ” No. S.O. 3624 dated 22.12.2012

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