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List of Major and Minor Heads
Major Head means a main unit of classification of revenue and expenditure. Major Head means the main unit of account for the purpose of recording and classifying the receipts and expenditure of the State according to various functions such as agriculture, education, health, etc.
Minor Heads subordinate to the Major Head shall identify the ‘Programme’ undertaken to achieve the objectives of the function. The sub head below the Minor Head represents various schemes or activities under the programme. Detailed Head is termed as object classification.
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