Para 12.5.3 — CAM

12.5.3 Statement No. 8-Detailed Account of Revenue Receipts and Capital Receipts by Minor Heads: This statement is prepared in thousand of rupees. This statement shows the following details of Revenue and Capital Receipts minor head wise:

(a) The totals at the SubMajor, Major head, and Sector levels

(b) Total Revenue Receipts,

(c) Capital Receipts and

(d) The total of Revenue and Capital Receipts. The reasons for minus transactions at Minor head levels except those under deduct heads are recorded as footnotes at relevant pages.