Head 0075 is on the receipt side (Revenue Account) and records exchange gains — money the government effectively earned because the exchange rate moved favourably. Head 2075 is on the expenditure side (Revenue Account) and records exchange losses — additional cost incurred because the exchange rate moved unfavourably.
Source: GAR Rule 32
What is the sequence of certification?
Why must Ministerial oral orders be confirmed in writing even when they follow the rules?
Does this rule apply to social media accounts of Ministries as well?
What is the key difference between a D.O. letter and a regular letter?
Who is responsible for keeping the residential address list of Section staff?
This answer is for informational purposes only and does not constitute legal advice. Always refer to the original rules and consult competent authorities for official interpretation.