Para 8.20.1 — CAM

8.20.1 In respect of transactions for which the relevant Civil Ministry/Department do not have to maintain detailed individual wise accounts of the receipts and payments, they will be finally accounted for under the concerned Major etc. (Civil) heads of account in the books of Posts, Telecommunications, Railways and Defence Departments. Such transactions may arise in connection with any scheme/subject etc. applicable to all the employees of the Government of India, including civilians paid out of Defence Estimates, Posts or Telecommunications. The following heads are a few examples of this type of transaction-‘0020-Corporation Tax’; ‘0021- Taxes on Income other than Corporation Tax’; ‘2047-Other Fiscal Services’; ‘2049-Interest Payments’ and ‘7610-Loans to Government Servants’, etc.