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Classification of expenditure recent changes 07.01.2021
This document discusses the classification system used by Indian Railways. It begins by explaining what classification is and providing examples of major heads used in railways for income, expenditure, capital outlay, loans and funds. It then discusses how demands used to be numbered and grouped for revenue and capital. Key changes are highlighted, including converting to a single demand number for the ministry of railways. The document also covers primary units for revenue expenditure, sources of finance for capital expenditure, and changes made to plan heads. Major heads, demands, primary units and plan heads from the past are described and compared to the current system.
