Topic: Major Changes in Plan Heads of Capital Segment

Demand No.: 83 for 2020–21
Earlier Demand No.: 16
Authority: RBA No. 77/2019
Reference: Letter No. 2017/AC-II/3/2 dated 29.08.2019 – ACS No. 143

Introduction

The Major Changes in Plan Heads were introduced mainly to simplify the accounting classification of railway works expenditure.

The exercise involved:

Merging Plan Heads (PHs) having similar nature.
Deleting Plan Heads that were no longer required.
Renaming/modifying certain Plan Heads after merger.
Streamlining the overall accounting classification.

🎯 EXAM TIP: The main idea behind ACS No. 143 is “Merge similar PHs + Delete unnecessary PHs + Rename modified PHs.”

Major Heads for Railway Works Expenditure

Major Head	Description
5002	Capital Outlay on Indian Railways – Commercial Lines
5003	Capital Outlay on Indian Railways – Strategic Lines

Accounting Classification

Railway works expenditure is classified using an 8-digit numerical code.

Digits	Represents
1–2	Source of Finance
3–4	Plan Head / Minor Head
5–6	Detailed Head
7–8	Primary Unit

🎯 EXAM TIP: Remember the sequence:
Source → Plan Head → Detailed Head → Primary Unit

Sources of Finance – Important Codes

Code	Source of Finance
20	Capital
21	DRF – Depreciation Reserve Fund
23	DF-I
33	DF-II
43	DF-III
53	DF-IV
25	Capital Fund
26	RSF – Railway Safety Fund
27	SRSF – Special Railway Safety Fund
28	Capital – Nirbhaya Fund
29	RRSK – Rashtriya Rail Sanrakshak Kosh
84	EBR-IF – Extra Budgetary Resources – Institutional Finance

Sources of Finance Ceased

Code	Source	Status / Change
22	OLWR – Open Line Works – Revenue	Ceased
24	ACSPF – Accident Compensation, Safety & Passenger Amenities Fund	Ceased

Important

Under the revised arrangement:

Accident Compensation → Erstwhile Demand No. 12 / SMH 10 – Miscellaneous Working Expenses
Safety → DF-IV
Passenger Amenities → DF-I

🎯 EXAM TIP: 22 = OLWR and 24 = ACSPF are ceased Sources of Finance.

Deleted Plan Heads

The following Plan Heads were deleted/merged under the revised classification:

PH No.	Earlier Description	Status
12	Purchase of New Lines	Deleted
34	Taking over of Line Wire from P&T Department	Deleted
37	Traction Distribution Works	Merged into PH 36
52	Amenities for Staff	Merged into PH 51
62	Investment in Govt. Commercial Undertaking – Public Undertaking	Merged into PH 61
63	Investment in Non-Govt. Undertaking including JVs/SPVs	Merged into PH 61
83	New Lines (Construction) – Dividend Free Project	Deleted

Earlier Deleted PH

PH 13 – Restoration of Dismantled Lines was already deleted.

🎯 EXAM TIP: The important merger combinations are:
37 → 36
52 → 51
62 + 63 → 61

Modified Plan Heads

Some Plan Heads were retained but their descriptions were changed.

PH	Previous Description	New Description
11	New Lines (Construction)	New Lines
36	OEW – Other Electrical Works excluding TRD	Electrical Works
51	Staff Quarters	Staff Welfare
53	Passenger Amenities + Other Railway Users Amenities	Passenger & Other Railway Users Amenities
61	Investment in Govt. Commercial Undertaking – Road Services	Investment in PSU/JV/SPV etc. (Govt. & Non-Govt.)

Important Mergers

PH 37 – Traction Distribution Works
→ Merged into PH 36

PH 52 – Amenities for Staff
→ Merged into PH 51

PH 62 + PH 63
→ Merged into PH 61

Existing Plan Heads – Quick Revision

The following are the important existing Plan Heads under the revised classification:

PH	Description
11	New Lines
14	Gauge Conversion
15	Doubling
16	Traffic Facilities
17	Computerisation
18	Railway Research
21	Rolling Stock
22	Leased Assets
29	Road Safety Works – Level Crossing
30	Road Safety Works – ROB/RUB
31	Track Renewals
32	Bridge Works, Tunnel Works & Approaches
33	S&T Works
35	Electrification Projects
36	Electrical Works including TRD Works
41	Machinery & Plant
42	Workshops including Production Units
51	Staff Welfare
53	Passenger & Other Railway Users' Amenities
61	Investment in PSU/JV/SPV etc.
64	Other Specified Works
65	Training / HRD
71	Stores Suspense
72	Manufacturing Suspense
73	Miscellaneous Advances
81	MTP – Metropolitan Transport Projects
82	Transfer to SRSF

Most Important Plan Heads for MCQs

Don't try to memorize the entire table at once. These are the high-value exam pairs:

Plan Head	Remember As
11	New Lines
14	Gauge Conversion
15	Doubling
16	Traffic Facilities
17	Computerisation
21	Rolling Stock
31	Track Renewals
33	S&T Works
35	Electrification Projects
36	Electrical Works
41	Machinery & Plant
42	Workshops
51	Staff Welfare
53	Passenger & Other Railway Users' Amenities
61	PSU/JV/SPV Investment
64	Other Specified Works
65	Training / HRD
71	Stores Suspense
72	Manufacturing Suspense
73	Miscellaneous Advances
81	Metropolitan Transport Projects
82	Transfer to SRSF

🔥 Top Exam Points

1. What is the authority for the changes?

RBA No. 77/2019 – ACS No. 143

2. What was the main purpose?

Rationalisation of Plan Heads through merger, deletion and modification.

3. Major Heads for Works Expenditure?

5002 – Commercial Lines
5003 – Strategic Lines

4. How many digits are used in the accounting classification?

8 digits

5. What do the first two digits represent?

Source of Finance

6. Which PH represents Rolling Stock?

PH 21

7. Which PH represents Track Renewals?

PH 31

8. Which PH represents S&T Works?

PH 33

9. Which PH represents Electrification Projects?

PH 35

10. Which PH represents Electrical Works including TRD?

PH 36

11. Where was PH 37 merged?

PH 37 → PH 36

12. Where was PH 52 merged?

PH 52 → PH 51

13. Where were PH 62 and PH 63 merged?

PH 62 + PH 63 → PH 61

14. Which PH represents Staff Welfare?

PH 51

15. Which PH represents Passenger & Other Railway Users' Amenities?

PH 53

🧠 Super Memory Trick

Remember the three major mergers as:

37 → 36

TRD → Electrical Works

52 → 51

Amenities for Staff → Staff Welfare

62 + 63 → 61

Government + Non-Government Investments → PSU/JV/SPV

🎯 ACM EXAM TIP: If a question asks “Which Plan Heads were merged?”, these three combinations are among the most important facts to remember.

One-Minute Revision

Question	Answer
Demand for 2020–21	83
Earlier Demand No.	16
Authority	RBA 77/2019 / ACS 143
Commercial Lines	5002
Strategic Lines	5003
Accounting classification	8 digits
First 2 digits	Source of Finance
PH 21	Rolling Stock
PH 31	Track Renewals
PH 33	S&T Works
PH 35	Electrification Projects
PH 36	Electrical Works
PH 51	Staff Welfare
PH 53	Passenger & Other Railway Users' Amenities
PH 61	PSU/JV/SPV Investment
PH 65	Training / HRD
PH 71	Stores Suspense
PH 72	Manufacturing Suspense
PH 73	Miscellaneous Advances
PH 81	MTP
PH 82	Transfer to SRSF
37 →	36
52 →	51
62 + 63 →	61
PH 13	Already deleted
Source Code 20	Capital
Source Code 21	DRF
Source Code 25	Capital Fund
Source Code 26	RSF
Source Code 29	RRSK
Source Code 84	EBR-IF

Frequently Asked Questions – Railway Departmental Exams

What is ACS No. 143?

ACS No. 143 refers to the accounting classification changes communicated under the relevant Railway Board instructions for rationalisation of Plan Heads.

What is PH 36?

PH 36 – Electrical Works, including the works earlier covered under Traction Distribution Works.

What happened to PH 37?

PH 37 – Traction Distribution Works was merged into PH 36.

What happened to PH 52?

PH 52 – Amenities for Staff was merged into PH 51 – Staff Welfare.

What happened to PH 62 and PH 63?

Both were merged into PH 61 – Investment in PSU/JV/SPV etc.

What is PH 31?

Track Renewals.

What is PH 71?

Stores Suspense.

Conclusion

The changes in Plan Heads under ACS No. 143 were primarily aimed at simplifying and rationalising the accounting classification of Railway works expenditure.

For ACM and Railway Departmental Examinations, concentrate especially on:

5002 & 5003 → Major Heads
8-digit classification → Accounting structure
20/21/25/26/29/84 → Important Sources of Finance
37 → 36
52 → 51
62 + 63 → 61
PH 21 → Rolling Stock
PH 31 → Track Renewals
PH 33 → S&T Works
PH 35 → Electrification
PH 51 → Staff Welfare
PH 53 → Passenger Amenities
PH 71/72/73 → Suspense/Advances

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Major Changes in Plan Heads – Demand No. 83