New subhead and detailed head added for PSU/JV/SPV bonus shares in Railway Finance Code Volume II: RBA No. 11/2024
भारत सरकार Government of India
रेल मंत्रालय Ministry of Railways
रेलवे बोर्ड (Railway Board)
RBA No. 11/2024
No.2024/ACII/2/6
New Delhi, dated: 08-04-2024.
The General Managers/PFAs,
All Indian Railways & PUs etc.
Sub: Introduction of New Sub head and Detailed head for accounting of Value of Bonus shares issued by PSUs/JVs/SPVs of the Government of India in Railway Finance Code Volume. II Appendices.
Advance Correction Slip (ACS) No.06 for introducing New Sub head and Detailed head (6140) under Minor Head 6100 for accounting of the Value of Bonus shares issued by PSUs/JVs/SPVs of the Government of India in Railway Finance Code Volume II Classification of Capital and Other Works expenditure (Appendix II) is enclosed herewith.
Contents of the correction slip may please be circulated suitably.
Please acknowledge receipt.
(Vipul Tripathi)
Director Accounts
Railway Board
Advance Correction Slip No. 06
INDIAN RAILWAY FINANCE CODE VOLUME-II-APPENDICES
( Revised Edition-September,2022)
CLASSIFICATION OF ACCOUNTS OF EXPENDITURE AND REVNUE
Classification of Capital and Other Works expenditure
Appendix-II
Please introduce the following new Sub Head and Detailed Head under Existing Minor Head 6100:
| Minor Head | Sub Head | Detailed Head |
| 6100-Investment in PSU/JV/SPV Etc. (Government and Non Government) | 6140-Value of Bonus Share | Same |
(Authority: Board’s letter no. 2024/ACII/2/6 dated 08.04.2024)
Director (Accounts)
Railway Board
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