C=Non Tax Revenue

Major Object
Minor Object
Code
Description
Code
Description
Income from Property
C010 Profits
C01
and Enterprise

C011

Detailed Object
Description

New

Old

C01001 Railway

1111000

C01002
C01003
C01004
C01005
C01006
C01007
C01008
C01070

1112000
1114000
1115000
1116000
1117000
1118000
1113000
1119000
1121000
1121100
1121200
1121300
1121400
1121800
1124000
1124100
1124200
1124300
1124400
1124800
1125000
1125100
1125200
1125300

State Trading Schemes C01101

C01102
C01103
C01104
C01105
C01111
C01112
C01113
C01114
C01115
C01121
C01122
C01123

C01124

C01125

C01141
C01142
C01143
C01144
C01145

Pakistan Post Office

Irrigation
Opium
Salt
Electricity
State Trading
Pakistan Telecommunication Authority
Others
State Trading Wheat (C01101 - 10)
Sale Proceeds of Wheat
Federal Subsidy on Wheat
Provincial Subsidy on Wheat
Recoveries of Incidentals Charges
Wheat Receipts - Others
State Trading Fertilizer (C01111 - 20)
Sale Proceeds of Fertilizer
Federal Subsidy on Fertilizer
Provincial Subsidy on Fertilizer
Recoveries of Incidentals Charges
Other Receipts
State Trading Medical Stores (C01121 - 40)
Sale Proceeds of Medical Stores
Federal Subsidy on Medical Stores
Provincial Subsidy on Medical Stores
Recoveries of Incidentals on Supply of Medical Stores to
Federal Government
Medical Stores other Receipts
State Trading Coal Stores (C01141 - 60)
Sale Proceeds of Coal
Federal Subsidy on Coal
Provincial Subsidy on Coal
Recoveries of Incidentals Charges
Coal Receipts - Other
State Trading Diplomatic Cars (C01161 - 70)

Page 1 of 26

1125400

1125800
1126000
1126100
1126200
1126300
1126400
1126800
1128000

C=Non Tax Revenue

C012

Interest on Loans and

Advances to Provinces

C01161 Sale Proceeds of Diplomatic Cars

C01170 Others
State Trading Others (C01171 - 90)
C01171 Sale Proceeds of Others
C01172 Sale Proceeds of Others-Tractors
Interest Domestic Loans (C01201 - 04)

1128100
newly created
1129000
1129100
1129101
1131100

C01202 Sindh
C01203 NWFP
C01204 Balochistan
Interest Foreign Loans (C01205 - 08)
C01205 Punjab
C01206 Sindh
C01207 NWFP
C01208 Balochistan

1131102
1131103
1131104
1131200
1131201
1131202
1131203
1131204

C01209
C01210
C01211
C01212

Punjab
Sindh
NWFP
Balochistan
Interest German Loans (C01213 - C01299)
Punjab
Sindh
NWFP
Balochistan
Interest Domestic Loan (C01301 - 10)

1131301
1131302
1131303
1131304
1131400
1131401
1131402
1131403
1131404
1132100

Multan Hospital Multan

Security Printing Corporation of Pakistan
Ghee Corporation of Pakistan
Rice Export Corporation of Pakistan
Cotton Export Corporation
Municipal Committees / Corporation / District Councils
Mari Gas Company
Intrest on Cash Loans
Sui Northern Gas Pipe Lines Ltd

1132102
1132103
1132104
1132105
1132106
1132107
1132108
1132109
1132110

C01201 Punjab

C01213
C01214
C01215
C01216
C013

Interest on Loans to
District

Interest US-Aid Local Currency Loans (C01209 -12)

C01301 Karachi Shipyard and Engineering Works Limited

C01302
C01303
C01304
C01305
C01306
C01307
C01308
C01309
C01310

Page 2 of 26

1131101

1131300

1132101

C=Non Tax Revenue

C013aa Karachi Electricity Supply Corporation
C01311
C01312
C01313
C01314
C01315
C01316
C01317
C01318
C01319
C01320
C01321
C01322
C01323
C01324
C01325
C01326
C01327
C01328
C01329
C01330
C01399
C014

Interest on Loans &

Advances to Financial
Institutions

Interest Foreign Loan (C01311 - 30)

Karachi Port Trust
National Shipping Corporation
Karachi Development Authority
Karachi Electric Supply Corporation
Suigas Transmission Company Ltd.
Pakistan International Airline
Karachi Shipyard & Engineering works Ltd.
Port Qasim Authority
Oil And Gas Development Corporation
Indus Gas
Hyderabad Development Authority
Sui Northern Gas pipeline Ltd.
Pakistan Television Corporation
Pakistan Energy Commission
Cival Avitation Authorty
Mari Gas Company
Rice Export Corporation of Pakistan
Interest 0n Foreign Loan Capital Development Authority
National Highway Authority
Others
Interest Domestic Loan (C01401 - 10)

C01401 Industrial Development Bank of Pakistan

C01402
C01403
C01404
C01405
C01410
C01411
C01412
C01413
C01414
C01415

Investment Corporation of Pakistan

House Building Finance Corporation
Cooperative Bank Gilgit
Equity Participation Fund (EPF)
Others
Interest Foreign Loans (C01411 - 20)
Agricultural Bank of Pakistan
Pakistan Industrial Credit and Investment Corporation
Industrial Development Bank of Pakistan
National Development Finance Corporation
Bankers Equity

Page 3 of 26

1132111
1132200
1132201
1132202
1132203
1132204
1132205
1132206
1132207
1132208
1132209
1132210
1132211
1132212
1132213
1132214
1132215
1132216
1132217
1132218
1132219
1132220
newly created
1133100
1133101
1133102
1133103
1133104
1133105
newly created
1133200
1133201
1133202
1133203
1133204
1133205

C=Non Tax Revenue

C01499 Others
C015

Interest on Loans and

Advances to NonFinancial Institutions

Interest Domestic Loan (C01501 - 15)

1133280
1134100

C01501 WAPDA Water Wing

1134101

C01502
C01503
C01504
C01505
C01506
C01507
C01508
C01509
C01510
C01511
C01512
C01513
C01514
C01515
C01516
C01517

1134102
1134103
1134104
1134105
1134106
1134107
1134108
1134109
1134111
1134112
1134113
1134110
1134114
1134115
1134116
1134118
1134200
1134201
1134202
1134203
1134204
1134205
1134206
1134207
1134208
1134209
1134211
1134212
1134213
1134210
1134800
1134280

C01516
C01517
C01518
C01519
C01520
C01521
C01522
C01523
C01524
C01525
C01526
C01527
C01528
C01551
C01599

WAPDA Power Wing

National Fertilizer Corporation of Pakistan
Fauji Fertilizer Corporation
State Cement Corporation of Pakistan
Pakistan Industrial Development Corporation
Pakistan Automobile Corporation
State Engineering Corporation
Federal Chemical and Ceramic Corporation
POF WAH
Pakistan Steel
Pakistan Railway
Pakistan Miniral Development Corporation
National Press Trust
Shaheen Foundation (PAF)
Mechnized Construction Pakistan Limited
Oil and Gas Regulatory Authority
Interest Foreign Loan (C01516 - 99)
Wapda Water Wing
Wapda Power Wing
National Fertilizer Corporation of Pakistan
Fauji Fertilizer Corporation
State Cement Corporation of Pakistan
Pakistan Industrial Development Corporation
Pakistan Automobile Corporation
State Engineering Corporation
Federal Chemical and Ceramic Corporation
POF WAH
Pakistan Steel
Pakistan Railway
Pakistan Mineral Development Corporation
Return
Others
Interest on Loans & Advances to Government
Servants (C01601 - 10)

Page 4 of 26

1135000

C=Non Tax Revenue

C016

C017

Interest on Loans &

Advances to
Government Servants

Interest on Loan &

Advances - Others

C01601 House Building Advance

C01602
C01603
C01604
C01605

C01701 Domestic Loans to Azad Kashmir Government

C01702 Foreign Loan to Azad Kashmir Government
C01703 Interest Regimental Loan
C01704

C018

Interest on Loan Others

Motor Car Advance

Motor Cycle/Scooter Advance
Cycle Advance
Others
Interest on Loans & Advances - Others (C01701 C01710)

Interest Accrued on Retained Funds on account of Sale

Proceeds of Special US Dollar Bonds by Banks/NBFIs

C01705 Taccvi Loan to Cultivators

C01706 Land Improvement Act 1883
C01707 Loan to Agricultural Loan Act 1958
Interest Received from Commercial Department
(C01730 - C01740)
C01730 Interest on Cash Loans
C01731 Interest on Foreign Loans
C01799 Others
Income on Loans - Others (C01801 - C01850)

1135100
1135200
1135300
1135400
newly created
1139100

1139101

1139201
1139600
1139810
1139730
1139731
1139732

1139000

1139100
1139200
newly created

C01801 Interest -Pakistan Post Office Department

1136100

C01805 Interest German Counterpart Fund - Wapda Power Wing

1134601

C01802 Interest on Arrears of Revenue

C01803 Interest realized on Investment of Cash Balances
C01804 Return Wapda Power Wing

C01806 Interest OPEC Special Loan -Wapda Power Wing

C01807 Interest on Loans and Advances - Others
Penal Interest Recovered from Assessees of the Income
C01808
Tax under Section 53 of Income Tax Ordinance 1979
C01809 Interest on UN Bonds Issue
C01810 Interest on Late Payment of Government Dues
C01811 Interest on Sale of Food Grains
Page 5 of 26

1137000
1138000
1134801

1134701
1135800

1139801

1139802
1139803
1139804

C=Non Tax Revenue

C01812
C01813
C01814
C01815
C01816
C01817
C01818
C01819

C01820
C01821
C01822
C01823
C01824

C019

C02

Receipts from Civil

Administration and
Other Functions

C021

Dividends

General Administration
Receipts - Organs of
State

Interest on Sale of Fertilizer

Percentage on Servicing of Foreign Loan and Credits
Interest on undistributed Pension paid by NBP
Interest on Investment of GP Fund
Interest - Pakistan T&T Department
Interest - Taccavi Loans to Zamindars
Taccavi Loans to Zamindars in Gilgit District
Taccavi Loans to Zamindars in Balthistan District

Interest on Debt recovered from Foreign Governments

Interest German Counterpart Fund
Interest - OPEC Special Loans
Gains on Pakistan Investment Bonds
Foreign Currency Bonds (SWAP)
Dividends (C01901 - C01930)
Dividends from Government Investments (Financial
C01901
Institutions)
Dividends from Government Investments (Non Financial
C01902
Institutions)
C01903 Others
General Administration Reciepts - Organs of State
(C02101 - 2104)

C02101
C02102

Organs of State - Examination Fee realized by Public

Service Commission

Organs of State - Receipt realized by Selection Divisional

Boards for Recruitment in Secretariat Department

C02103 Organs of State - Recoveries of Overpayments

Organs of State - Collection of Payments for Services
C02104
rendered
Organs of Merged State of Dir, Chitral, Swat (C02105 35)
C02105 Industries
C02106 Provincial Excise
C02107 Stamps
C02108 Forest
C02109 Registration
C02110 Motor Vehicle Act
Page 6 of 26

1139805
1139806
1139808
1139809
1136200
1139700
1139710
1139720

1139807
1134600
1134700
1139811
newly created
1141000
1142000

1148000
1211000
1211100
1211200
1211300

1211400

1211500

1211501
1211502
1211503
1211504
1211505
1211506

C=Non Tax Revenue

C02111
C02112
C02113
C02114
C02115
C02116
C02117
C02118
C02119
C02120
C02121
C02122
C02123
C02124
C02125
C02135

C021

General Administration
Receipts - Organs of
State

Other Taxes and Duties

Tolls on Road
Administration of Justice
Jail and Convict Settlements
Police
Educational Institutes
Health
Agriculture
Veterinary
Cooperation
Industries
Mines, Oilfield & Minerals
Public Works Department
Recoveries of Overpayments
Collection of Payment for Services rendered
Others

Organs of State - Frontier Regions (C02136 - 65)

1211507
1211508
1211509
1211510
1211511
1211512
1211513
1211514
1211515
1211516
1211517
1211518
1211519
1211520
1211521
1211580
1211600

C02136 Land Revenue

1211601

C02137
C02138
C02139
C02140
C02141
C02142
C02143
C02144
C02145
C02146
C02147
C02148
C02149
C02150
C02151
C02152
C02153
C02154

1211602
1211603
1211604
1211605
1211606
1211607
1211608
1211609
1211610
1211611
1211612
1211613
1211614
1211615
1211616
1211617
1211618
1211619

Provincial Excise
Stamps
Forest
Registration
Motor Vehicle Act
Other Taxes and Duties
Toll Fees on Khyber Road
Administration of Justice
Jail and Convict Settlements
Police
Educational Institutes
Health
Agriculture
Veterinary
Cooperation
Industries
Public Works Department
Taxes on Agricultural Income

Page 7 of 26

C=Non Tax Revenue

C02155
C02156
C02157
C02199

C022

General Administration
Receipts - Fiscal
Administration

Recoveries of Overpayments
Collection of Payment for Service rendered
Receipts of Chartered Flights
Others
Receipts of Fiscal Administration - Audit
(C02201 - 10)

1211620
1211621
1211900
1211680

1212100

C02201 Private Organization

1212101

C02202 Public Sector Organizations

C02203 Government Organizations
C02204 Recoveries of Overpayments

1212102
1212103
1212104

C02206 Audit Other

1212180

C02205 Collection of Payment for Services rendered

Receipts of Fiscal Administration - Currency (C02211 30)

C02211 Share of Surplus Profits of the State Bank of Pakistan

Dividends on Government Shares in State Bank of
C02212
Pakistan
Dividends on Government Shares in the Security Printing
C02213
Corporation
Royalty on Quaid-e-Azam Centenary - Gold and Silver
C02214
Commemorative Coins
Royalty on Allama Iqbal - Gold and Silver
C02215
Commemorative Coins
Royalty on Islamic Summit Minar Inauguration - Gold and
C02216
Silver Commemorative Coins
C02217 Royalty on Gold and Silver W.W.F Conservation Coins
Value of Quaid-e-Azam Gold and Silver Commemorative
C02218
Coins
Value of Allama Iqbal Gold and Silver Commemorative
C02219
coins
Value of Islamic Summit Minar inauguration Gold and
C02220
Silver Commemorative Coins
C02221 Value of Gold and Silver W.W.F Conservation Coins
C02222 Value of Allama Iqbal Centenary Commemorative Coins

Page 8 of 26

1212105

1212200
1212201
1212202
1212203
1212204
1212205
1212206
1212207
1212208
1212209
1212210

1212211

1212212

C=Non Tax Revenue

C02223

C02224

C02225

C02226

C02231
C02232
C02233
C02234
C02241

C02242

C02243
C02244
C02245
C02251

C023

General Administration
Receipts - Econmonic
Regulation

Value of Old Currency Notes assumed to be no longer in

Circulation
Value of unclaimed Currency Notes
Fines and Forfeitures under the Foreign Exchange
Regulation Act
Currency - Others
Receipts of Fiscal Administration - Mint
(C02231 - 40)
Fee for Mintage of Foreign Coins Act
Profit from Circulation of Small Coins
Assay Fees
Others
Receipts in Aid of Superannuation (C02241 - 50)
Contribution of Pension and Gratuities
Receipt under Federal Government (B1& 2) Provident
Fund Rules
Others
Fiscal Administration-Receipts-in-Aid of Superannuation Share of Pension Liability recovered from Local Bodies
for Provincialised College / Schools
Fiscal Administration-Receipts-in-Aid of Superannuation Receipts of undisbursed Pension Deposited by National
Bank of Pakistan
Fiscal Administration - Receipts- In- Aid of
Superannuation contribution of Pension & Gratuity Defence
Economic Regulation (C02301 - C02370)

1212213

1212214

1212215

1212280

1212300

1212301
1212302
1212303
1212304
1212400
1212401
1212403

1212480
1212402
1212404

1212501
1213000

C02301 Fee for Deposits and Registration of Trade Marks

1213100

C02302
C02303
C02304
C02305

1213200
1213300
1213400
1213500

Fee realized under the Insurance Act, 1938

Patent fees
Receipts under the Companies Ordinance, 1984
Federal fees for Weights and Measures
Receipt under the Weights and Measures and Trade
C02306
Employees Act
Receipts under the Securities & Exchange Ordinance,
C02307
1969
C02370 Others
Page 9 of 26

1213600
1213410

1213800

C=Non Tax Revenue

C024

C025

General Adminstration
Receipts - Statistics
Defence Services
Receipts

Statistics (C02401 - C02470)

C02401 Sale of Census Publication

1216100

C02470 Others

1216800
1221000

Defense Service Effective (C02501 - 20)

C02501 Fighting Forces

C02502
C02503
C02504
C02505

C02506

C02507
C02508
C02509
C02510
C02511
C02512
C02513
C02514
C02520
C02521
C02522
C02523
C02530
C026

1216000

Law and Order Receipts C02601

C02602
C02603
C02604
C02605
C02606
C02607
C02608
C02609
C02610

Administrative Services
Military Farms
General Headquarters
Purchase & Sale of Stores Equipment and Animals
Transportation, Conservancy, Hot Weather Establishment
and Others
Other Services of Armed Forces
Military Engineering Services
Auxiliary and Territorial Forces
Air Force
Pakistan Navy (including Stores and Works)
Ordnance & Clothing Factories
Procurement, Research & Product Development
Receipts on certain measures of Inter-Services nature
Others
Defense Service Non-Effective (C02521 - 30)
Army Receipts
Air Force Receipts
Pakistan Navy Receipts
Others
Justice (C02601 - 20)
Sale proceeds of unclaimed and Escheated Property
Court fees realized in Cash
General fees realized in Cash
General fees, Fines and Forfeitures
Leadership and Mukhtarship Examination fees
Receipt of the Supreme Court
Receipt of the Official Assignee
Receipt of the Official Receiver
Receipt of the Official Record room
Recoveries of Overpayments

Page 10 of 26

1221001

1221002
1221003
1221004
1221005

1221007

1221006
1221008
1221009
1221010
1221011
1221013
1221016
1221012
newly created
1222000
1222100
1222200
1222300
newly created
1231000
1231001
1231002
newly created
1231003
1231004
1231005
1231006
1231007
1231008
1231009

C=Non Tax Revenue

C02611 Collection of the Payments
C02612 Collection of the Payments of Services rendered
C02613 Others
Frontier Watch and Ward (C02621 - 30)
C02621 Frontier Constabulary and Militia Receipts
C02622 Receipt in Northern Areas
C02623 Federally Administered Tribal Areas
C02624 Recoveries of Overpayments
C02625 Others
Police Department Receipts (C02631 - 45)
C02631 Police supplied to Railway
C02632 Police supplied to Federal Government
C02633 Police supplied to Municipalities, Cantonments
Police supplied to Public Departments, Private
C02634
Companies and Persons
C02635 Receipts realised under the Arms Act
C02636 Fees, Fines and Forfeitures
C02637 Motor Driving License
C02638 Traffic Fines
C02639 Police Land Receipts
C02640 Recoveries of Overpayments
C02641 Collection of Payments for Services rendered
C02642 Others
C02643 Receipts of Provincial Public Safety Commission
C02644 Receipts of District Public Safety Commission
C02645 Provincial Police Complaint Authority
Provincial Border Force (C02646 - 55)
C02646 Cash Receipt under Arms Act
C02647 Fees, Fines and Forfeitures
C02648 Recoveries of Overpayments
C02649 Collection of Payments for Services rendered
C02650 Others
Jails (C02656 - 65)
C02656 Sale proceeds of Articles manufactured in Jail
Value of Supplies made by Factory Department to
C02657
Maintenance Department in Jail
C02658 Income from Hired Convicts
C02659 Recoveries of Overpayments
C02660 Collection of Payments for Services rendered
Page 11 of 26

newly created
1231010
1231800
1232100
1232101
1232102
1232103
1232104
1232180
132200
1232201
1232202
1232203
1232204

1232205
1232206
1232207
1232208
1232209
1232210
1232211
1232280
1232212
1232213
1232214
1232300
1232301
1232302
1232303
1232304
1232380
1233000
1233001
1233002

1233003
1233004
1233005

C=Non Tax Revenue

C02661 Others
C02666
C02667
C02668
C02669
C02676
C02677
C027

Community Services
Receipts

Civil Defense (C02666 - 99)

Ordinary Receipts
Reimbursement by Federal Government
Fines Realization
Others
Sale Proceeds of unclaimed and Escheated Property
Other Receipts
Works - Building (C02701 - 10)

C02701 Building Rent

C02702
C02703
C02704
C02705

Receipts from Workshops and Rent of Equipment.

Recoveries of Expenditure
Recoveries of Overpayments
Collection of Payments for Services rendered

C02706 Others

C02711
C02712
C02713
C02714
C02715
C02716
C02717
C02718
C02719
C02721
C02722
C02723
C02724

Works - Communications (C02711 - 20)

Building Rent
Tolls on Roads and Bridges
Recoveries of Expenditure
Recoveries of Overpayments
Collection of Payments for Services rendered
Others
Fee for use of Right of Way (ROW) for laying
Cables/Pipelines etc. along the ROW of all Provincial
Roads
Taxes on Roads and Bridges
Receipt From Workshops
Public Health (C02721 - 30)
Sale proceeds of Sera and Vaccines
Contributions
Income from Endowments
Recoveries of Overpayments

Page 12 of 26

1233800
1234000
1234001
1234002
1234003
1234800
newly created
newly created
1241100
1241110

1241120, 1246103

1241130
1241140
1241150
1241160
1241180
1241300
1246402
1246800
1247800
1241200
1241210
1241270
1241230
1241240
1241250
1241280

1241260
newly created
1241220
1242000
1242100
1242200
1242300
1242400

C=Non Tax Revenue

C028

Social Services

C02725 Collection of Payments for Services rendered

C02726 Others
Scientific Research and Survey (C02731 - 40)
C02731 Survey of Pakistan
C02732 Recoveries of Overpayments
C02733 Collection of Payments for Services rendered
C02734 Others
C02735 Receipts of Pakistan Technology Board (PTB)
C02741 Receipt of Pakistan National Centre
C02742 Fire Services
C02743 Others-Citizen Community Board
C02744 Registration fee of Citizen Community Court
Education (C02801 - 20)
C02801 Fees Government University Art Colleges
C02802 Fees Government University Professional Art Colleges
Fees Government Secondary (including Intermediate
C02803
Classes) School
C02804 Fees Government Primary School
C02805 Fines under Sindh Primary Education Act 1947
C02806 Recoveries from Local Bodies for Primary Education

C02807 Fees and Other Receipts, Government Special Schools

C02808
C02809
C02810
C02811
C02812
C02813
C02814

C02815

C02816
C02817
C02818
C02819
C02820
C02821
C02822

Receipt of Technical and Commercial Institutes

Contributions
Education - General Income from Endowments
Education - General Cess Fund
Education - General Hostel Fees
Education - General Admission Fees
Education - General Recoveries of Overpayments
Education - General Collection of Payments for Services
rendered
Archaeology
Receipts from Museums
Education - Others
Receipts from Boys Secondary Schools
Receipts from Girls Secondary Schools
Receipts from Boys Primary Schools
Receipts from Girls Primary Schools
Health (C02851 - 99)

Page 13 of 26

1242500
1242800
1243000
1243100
1243200
1243300
1243800
1243400
1244000
1245000
1248000
newly created
1251101
1251200

1251201

1251301
1251302
1251303

1251401

1251402
1251403
1251501
1251502
1251503
1251504
1251505

1251506

1251600
1251700
1251800
1251202
1251203
1251304
1251305

C=Non Tax Revenue

C02851
C02852
C02853
C02854
C02855
C02856
C02857

C02858

C02859
C02860
C02861
C02862
C02863
C02864

C02865
C02866
C02867
C02868
C02869

C02870

C02871
C02872
C02873
C02874
C02875

C029

Social Services
Miscellaneous

Health - Medical Colleges

Health - Dental Colleges
Health Schools
Health - Medical Schools
Health - Sale of Outdoor Tickets
Health - Recoveries of Diet Charges
Health - Rooms Rent
Health - Government share of Fees realized by Doctors
from Patients
Health - Mental Hospital Receipts
Sale of Medicines and Vaccines
Health Contributions from Local Bodies on account of
Salaries of District Medical Officers
Health Contributions from Local Bodies for the
maintenance of Health Centres
Health Contributions by Federal Government for Fatima
Jinnah Medical College for Women maintenance of
Health Centres
Health Contributions by Federal Government for
reservation of beds in T.B. Sanatorium Samli
Health other Contributions
Health recoveries of Overpayments
Health - Collection of Payments for Services rendered
Health fees for Chemical Examination
Health fees for Medical Examination
Health Fees realized on account of Registration of
Private, Clinics, Labortries, X Ray Clinics
Health other Receipts
Fees realised on account of Birth and Death Certificates
Fees realised on account of Anti-Rabic Treatment
Income from Endowments
Health - Hospital Receipts

1252101
1252102
1252103
1252104
1252201
1252202
1252203

1252204

1252300
1252400
1252501
1252502
1252503
1252504

1252580
1252600
1252700
1252801
1252802

1252806

1252880
1252803
1252804
1252805

Manpower Management (C02901 - 30)

C02901 Emigration Fees

1253100

C02902 Fees for Registration of Trade Union under Act, 1926

1253200

Page 14 of 26

C=Non Tax Revenue

C03

Miscellaneous
Receipts

C031

Economic Services
Receipts - Food &
Agriculture

C02903 Receipts of the Manpower and Employment Organization

1253300

C02904 Receipts under the Factories Act, 1940

C02905 Receipts under the West Pakistan Ordinance, 1969
Registration and other Fees from Pakistanis working
C02906
Abroad
C02930 Others
Housing and Physical Planning (C02931 - 50)
C02931 Sale of Plots
C02932 Sale of Building
C02933 Income from Satellite Town Scheme
C02934 Recoveries of Overpayments
C02935 Collection of Payments for Services rendered
C02950 Others
Social Security and Social Welfare Measures (C02951 70)
Receipts under the Wild Birds &Wild Animals Protection
C02951
Act
C02952 Recoveries of Overpayments
C02970 Others
Refugees Relief Measures (C02971 - 90)
C02971 Receipts of Afghan Refugees
Food (C03101 - 15)

1253400
1253500

1253600

1253800

1254100
1254200
1254300
1254400
1254500
1254800
1255100

1255200
1255800

1256000
1261100

C03101 Receipts of the Federal Food Departments

1261101

C03102 Recoveries of Overpayments

C03103 Collection of Payments for Services rendered
C03104 Others
Agriculture (C03116 - 50)
C03116 Agriculture Receipts
C03117 Receipts from Experimental Farms
C03118 Receipts from Agriculture / Seed Farms
C03119 Receipts from District Farms
Receipts from Agriculture/Engineering/Machinery
C03120
Maintenance Farms
C03121 Receipts from Boring Operation
C03122 Receipts from Research Operation

1261102
1261103
1261180
1261200
1261201
1261202
1261203
1261204

Page 15 of 26

1261205

1261206
1261207

C=Non Tax Revenue

C03123 Receipts from Plant Protection Operation
C03124 Receipts from Soil Conservation and Operation
C03125 Receipt of Zoo
Fees Other than Cotton Fee under Cotton Control
C03126
Ordinance
C03127 Agriculture College & School fees
Grants by the Agricultural Research Council and the
C03128
Central Cotton Committee.
C03129 Receipt from Karkhana Alat-e-Zarae
C03130 Agricultural Receipts from Government Gardens
C03131 Agricultural Receipts from Station Gardens
C03132
C03133
C03134
C03135
C03136

C032

Economic Services
Receipts - Fisheries &
Animal Husbandry

Agriculture-Receipts of Arrears from Ex-Commission

Agents on account of Sale of Cotton Seeds and Fertilizer

Agriculture Receipts from on Farm Management Project

Agriculture-Recoveries of Overpayments
Collection of Payments for Services rendered
Agriculture Others
Hire Charges of Tractors/Lower Land Levelling
C03137
Equipment
C03199 Others
Fisheries (C03201 - 20)

1261208

1261209 & 1261222

1261210

1261211

1261212

1261213

1261214
1261215
1261216
1261217
1261218
1261219
1261220
1261280

1261221

newly created
1261300

C03201 Ordinary Receipts

1261301

C03202
C03203
C03204
C03205

1261302
1261303
1261304
1261380
1261400
1261401
1261402
1261403
1261404
1261405
1261406
1261407
1261408

C03221
C03222
C03223
C03224
C03225
C03226
C03227
C03228

Grants made by the Agriculture Research Council

Recoveries of Overpayments
Collection of Payments for Services rendered
Others
Animal Husbandry (C03221 - 50)
Veterinary College and School Fees
Grants made by the Agriculture Research Council
Receipts from Livestock Farms
Receipts from Broiler Farms
Receipts from Research Institute
Receipts from transferred Agricultural Farms
Insemination Fees
Receipts from Biological Section

Page 16 of 26

C=Non Tax Revenue

C033

Economic Services
Receipts - Forests

C03229 Recoveries of Overpayments

C03230 Collection of Payments for Services rendered
C03231 Others
Forests (C03301 - C03370)
Timber and other Produce removed from the Forest by
C03301
Government Agencies -Timber
Timber and other Produce removed from the Forest by
C03302
Government Agencies-Firewood and Charcoal
Timber and other Produce removed from the Forest by
C03303
Government -Brushwood, Chips and Stumps
Timber and other Produce removed from the Forest by
C03304
Government-Rosin
Timber and other Produce removed from the Forest by
C03305 Government-Planting Stump, Seeds, Mazri, Palm, Grass
other than Fodder etc
Timber and other Produce removed from the Forest by
C03306
Government-Sericulture Receipts
Timber and other Produce removed from the Forest by
C03307
Consumer or Purchasers-Timber
Timber and other Produce removed from the Forest by
C03308
Consumer or Purchasers-Firewood and Charcoal

1261409
1261410
1261480
1261500

C03309

1261513

C03310
C03311
C03312
C03313
C03314

C03315

Timber and other Produce removed from the Forest by

Consumer or Purchasers-Brush wood, Chips and Stumps

Timber and other Produce removed from the Forest by

Consumer or Purchasers-Grazing & Fodder Grass
Timber and other Produce removed from the Forest by
Consumer or Purchasers-Honey, Herbs and Medicinal
Plants
Timber and other Produce removed from the Forest by
Consumer or Purchasers-For Plants ,Stumps ,Seeds
Mazri, Palm, Grass other than Fodder etc.
Drift and Waif Wood and confiscated Forest Produce Driftwood
Drift and Waif Wood and confiscated Forest Produce Sale of confiscated Forest Produce
Revenue from Forests not managed by Government

Page 17 of 26

1261501
1261502
1261503
1261504
1261505
1261506
1261511
1261512

1261514
1261515
1261516
1261521
1261522

1261531

C=Non Tax Revenue

Revenue from Forests not managed by Govrenment C03316 Duty on transport of Timber from Forest and Road
Developments
C03317 Jallo Rosin Factory - Sale of Rosin
C03318 Jallo Rosin Factory - Sale of Turpentine
C03319 Jallo Rosin Factory - Sale of Stores
C03320 Jallo Rosin Factory - Other Factory Receipts
C03321 Fines and Forfeitures (except Fines by Court)

1261541
1261542
1261543
1261544
1261551

C03322 Compensation under Forest Act including Fines by Courts

1261552

C03323
C03324
C03325
C03326

1261553
1261554
1261555
1261556

C03327

C03328
C03329
C03330
C03370

C034

1261532

Lease Rent from Temporary Cultivation

Hire charges of Bulldozers and Other Machinery
Recovery of Water rates
Rent of Buildings, Shops, Lands and Watermills
Receipts under Wild Birds and Wild Animals Protection
Act
Recoveries of Overpayments
Collection of Payments for Services rendered
Receipts on Account of Tree Cess
Other Receipts
Cooperation (C03401 - 30)

Economic Services
Receipts - Cooperation,
C03401 Audit fees
Irrigation & Embankment
- Drainage - Works

1261557

1261558
1261559
1261560
1261580
1261600
1261601

C03402 Income from Pak-German Demonstration Farm

Recoveries from other Provincial Governments on
C03403
account of training in Cooperative Training Institutes
C03404 Recoveries of Overpayments
C03405 Collection of Payments for Services rendered
C03406 Other

1261602

C03431
C03432
C03433
C03434
C03435

1262101
1262102
1262103

Irrigation Works (C03431 - 60)

Direct Receipts on account of Water rates

Direct Receipts on account of Sale of Water
Recoveries of Expenditures
Others
Tolls on Barrages

Page 18 of 26

1261603

1261604
1261605
1261680
1262100

1262105 & 1262180

1262104

C=Non Tax Revenue

C03461
C03462
C03463
C03464
C03465

Embankments and Drainage Works (C03461 - 99)

Direct Receipts on account of Sale of Water

Direct Receipts on account of Sale of Hill Torrents
Recoveries of Expenditures
Collection of Payments for Services rendered
Other
Receipts from Canalside Plantations of the Frostery Wing
C03466
of Irrigation and Power Department
Timber & Other Produce removed from Canal side
C03467
Plantation by Government Agency
C03468 Timber removed by Government Agency

C035

Economic Services
Receipts - Others

C03469 Fire Wood & Charcoal removed by government agency

Brushwood ,Chips & Stumps removed by Government
C03470
Agency
Planting Stumps, Seed, Mazri etc removed by
C03471
Government Agency
Timber & Other Produce removed from Canal side
C03472
Plantation by Consumers & Purchasers
C03473 Timber removed by Consumers & Purchasers
C03474 Fire Wood removed by Consumers & Purchasers
Grazing & Fodder Grass removed by Consumers &
C03476
Purchasers
Others Minor Produce removed by Consumers &
C03477
Purchasers
C03478 Others - Canal side Plantations of Forestry Wing
C03479 Fine & Forfeiture (Except Fines by Courts)
Compensation under Forest Act including Fines credited
C03480
by Courts
C03481 Other Miscellaneous Revenue
Brushwood ,Chips & Stumps removed by Consumers &
C03482
Purchasers
Fuel and Power (C03501 - 5)

1262200

1262201
1262202
1262203
1262204
1262280

1262300
1262310

1262311

1262312

1262313
1262314
1262320

1262321
1262322

1262324
1262329

1262330
1262331
1262332

1262380

1262323
1263000

C03501 Fees for Petroleum Products

1263100

C03502 Recoveries of Overpayments

C03503 Others
Industrial and Mineral Resources (C03506 - 10)

1263200
1263800
1264000

Page 19 of 26

C=Non Tax Revenue

C03506 Industrial Safety - Explosives Department
Receipts under Excise Duty on Minerals
C03507
(Labour Welfare) Act 1967
C03508 Others
Unspent amounts received from Oil & Gas Companies
C03509
needs for Social Welfare Programmes
Printing (C03511 - 25)
C03511 Sale of Gazette
C03512 Sale of other Government Publications
C03513 Pakistan Law Reports
C03514 Civil List and Other Publications
C03515 Sale of Forms and Registers
C03516 Sale of Service Books
C03517 Sale of Forms and Registers to Union Councils
C03518 Sale of Other Forms
C03519 Press Receipts
Printing charges for work done for Provincial Government
C03520
Departments
C03521 Recoveries of Overpayments
C03522 Collection of Oayments for Services rendered
C03523 Others
Stationery (C03526 - 30)
C03526 Stationery Receipts
C03527 Sale of Stationery to Local Bodies etc
C03528 Sale of Stationery to Provincial Government Departments

C03529 Sale of Plain Paper used with Stamps

C03530 Other Stationery Receipts
Investment Promotion and Supplies (C03531 - 40)
C03531 Fees on account of Purchase of Stores
Fees on account of Inspection of Stores purchased
C03532 through the Department of Investment, Promotion and
Supply
Fees on account of Inspection of Stores not purchased
C03533 through the Department of Investment, Promotion and
Supply
C03534 Receipts of Textile Commissioner
C03535 Receipts of Coal Commissioner
C03536 Receipts of Central Testing and Standard Laboratories
Page 20 of 26

1264100

1264200

newly created
1264201

1264300
1264301
1264302
1264303
1264304
1264305
1264306
1264307
1264308
1264309

1264310

1264311
1264312
1264380
1264400
1264401
1264402
1264403

1264404

1264480 & 1264481

1264500
1264501

1264502
1264503
1264504
1264505
1264506

C=Non Tax Revenue

C03537
C03538
C03539
C03540
C03541
C03542
C03543
C03544
C03545
C03546
C03547
C03548
C03549
C03550
C035aa

C03551
C03552
C03553
C03556
C03557

C03558
C03559

C03560
C03561
C03562
C03563
C03564
C03565
C03566
C03567
C03568

Receipts of the Pakistan Standard Institutes

Recoveries of Overpayments
Collection of Payments for Services rendered
Others
Industries (C03541 - 50)
Industries Receipts
Cottage Industries
Stores purchases
Fees of Inspection of Boilers
Fees under Partnership Act 1932
Recoveries of Overpayments
Collection of Payments for Services rendered
Metal Research and Development Centre
Others
Technical Education
Technical Education and Vocational Training Authority
(TEVTA)
Transport and Communication (C03551 - 55)
Aviation Receipts
Aviation - Recoveries of Overpayments
Others
Ports and Pilotage (C03556 - 70)
Receipts from Management and Upkeep of Ports and
Rivers Dues
Receipts from Management and Upkeep of Ports &
Pilotage-Pilotage Receipts
Receipts from Management and upkeep of Ports of
Landing Charges and Mooring Hire
Survey Fees
Fees for the Engagement and Discharges - Siemens
Fees for the Registration of Vessels
Sale Proceeds of Vessels and Stores
Freight, Passage and Tonnage
Registration and Other fees
Recoveries of Overpayments
Others
Purchase of Multidisciplinary Package Forms

Page 21 of 26

1264507
1264508
1264509
1264580
1264600
1264601
1264602
1264603
1264604
1264605
1264606
1264607
1264608

1264680, 1264690, 1264691

1264681-89
1264692

1265100

1265100 & 1265101

1265102

1265180 & 1265500

1265200

1265201
1265202
Blocked

1265203

1265204
1265205
1265206
1265207
1265208
1265209
1265210
1265280
1265281

C=Non Tax Revenue

C03571
C03572
C03573
C03574

C03575

C03576
C03577
C03578

C03581
C03582
C03583
C03584

C03585

C03591
C03592
C036

Grants

C03601
C03602
C03603
C03604

C03605
C03608
C03609

C03610
C03611
C03612
C03613
C03614

Lighthouses and Lightships (C03571 - 80)

Light dues
Contributions
Recoveries of Overpayments
Others
National Transport Research Center - Consultancy
Services
Special Communication Organization - Receipt
Special Communication Organization - Other
Special Communication Organization - Deduct Share
Pakistan Post Office Department (C03581 - 90)
Post Office Receipts
Others
Special Communication Organization - Receipt
Special Communication Organization - Other
Special Communication Organization - Deduct Share
Payable to PTC
Railways (C03591 - 99)
Railway Revenues Receipts
Other Receipts
Grants (C03601 - C03609)
Foreign Grants - Development Grants from Foreign
Governments
Foreign Grants - Non-Development Grants from Foreign
Governments
Other Grants from Federal Government - Development
Grants from Federal Government
Other Grants from Federal Government - Non
Development Grants from Federal Government
European Union Grant
Others - Foreign Grants
Others - Domestic Grants
Grants from Provinces in District Government
Account (C03610 - 30)
Share out of Principal Allocable Amount
Special Grants from Provinces (unconditional)
Special Grants from Provinces (conditional)
Grants for Khushal Pakistan Program (KPP)
Grants for Population Welfare

Page 22 of 26

1265300
1265301
1265302
1265303
1265380
1265400 & 1265401

1267100
1267800
1267900
1266000
1266100
1266800
1267100
1267800

1267900

1268000
1268100
1268800

1311000 & 1312000

1311100
1311200
1312100
1312200

1311300

1313000

1313100
1313200
1313300
1313301

1313302 & 1391812

C=Non Tax Revenue

C037

Extraordinary Receipts

1313303 & 1212000

C03615 Grants for Other Federal Funded Projects
C03630 Others
newly created
1314000
Foreign Aided Project Grants (C03631-40)
C03631 DERA Programme
1314100
C03632 HIV/AIDS Prevention Program
1314200
C03633 Grants for Global Alliance
1314300
C03634 Foreign Aided Project
C03640 Other Foreign Aid
1321000
Extra Ordinary Reciepts (C036701 - C03710)
C03701 Sale of Land
1321000
C03702 Sale of Land - Town Sites and Colonies
1321100
Sale of Land - Sale of under-developed Agricultural Land
1321200
C03703
by Auction or Private Treaty in Colonies

C03704
C03705

C03706
C03707
C03708
C03709
C03710

C03711
C03712
C03713
C03720
C03721

Sale of Land - Sale of under-developed Agricultural Land

by Auction or Private Treaty in other than Colonies

Sale of Land - Sale of Proprietary Rights to Tenants in

Colonies
Sale of Other Government Assets
Other Receipts - Fees, Fines and Forfeitures
Sale of State owned Assets
Sale of Land by PPB / RPC
Sale of Government Assets by PPB / RPC
Sale of Agricultural Machinery (C03711 - 20)
Sale of Tractor
Sale of Threshers
Sale of Machinery & Equipments
Others
Other Receipts (C03721 - 50)
Sale proceeds and rent of Urban Evacuee Property and
rent of Mortgage Money of Agricultural Lands

1321300
1321400

1322000
1391200
1322100
1321500
1322200
1323000
1323100
1323200
1323300
1328000

1328100

C03722 Interest on deferred payments of Land sold in Colonies

1328200

C03724 Receipts of bonus shares from Lever Brothers Pakistan

1328400

C03723 Receipts from Sale of Plots in Industrial Estate

C03725 Others
C03726 Sale of mass produced Roti
C03741 Trading Receipts
Page 23 of 26

1328300

1328800
1325000
1324000

C=Non Tax Revenue

C03742 Receipts of Enercon
C03743 Fee collected by Staff Welfare Organizations

C03744 Fee collected by Pakistan National Accredition Council

C038

Others

C03745 Receipts from Special Commercial Organizations

C03746 Receipts from PAKSAT Project
Other Reciepts (Not Elsewhere Stated)
(C03801 - C03899)
C03801 Unclaimed Deposits
C03802 Sale of Stores and Materials
C03803 Sale of Land & Houses etc.
C03804 Contributions
C03805 Rent, Rates and Taxes

C03806 Citizenship, Nationalization, Passport and Copyright Fees

C03807
C03808

C03809

C03810
C03811

C03812

C03813

C03814

C03815
C03816
C03817
C03818

C03819
C03820
C03821
C03822

Realizations under the Monopolies & Restrictive Trade

Practices Ordinances
Receipts under the Mines - Oilfields and Mineral
Development Act
Receipts from levy of Excise Duty imposed under Section
30-A of the Mines Act
Departmental Receipts form Fertilizers
Sugarcane Development Cess
Other Receipts - Gains by Exchange on Remittance
Abroad
Other Receipts - Fees realized under the Import & Export
Act 1950
Other Receipts - Sale proceeds of Export Guides
Other Receipts - Collection charges of Sugarcane
Development Cess
Other Receipts - Sale of Publicity Material and rent of
Documentaries and Films
Receipts of Federal Haj Organization
Fees for Registration of Societies under the Registration
Act
Sale Proceeds of Refugee Adhesive Stamps
Sale Proceeds of Highway Safety Codes
Receipts of Tourist Department
Receipts from Zoological Gardens

Page 24 of 26

1391032
1391038

1391220

newly created
1391039
1391000

1391001
1391002
1391003
1391004
1391005

1391006
1391007

1391008
1391009

1391010
1391011

1391012

1391013

1391014

1391015
1391016
1391017

1391018

1391019
1391020
1391022
1391023

C=Non Tax Revenue

C03823

C03824
C03825

C03826

C03827
C03828
C03829

C03830
C03831

C03832
C03833
C03834
C03835
C03836

Recoveries from Federal Government on account of

Compulsory Film Screening Scheme
Recoveries of Overpayments
Collection of Payments for Services rendered
Subsidy Payments by I.M.F under Supplementary
Financing Facility
Remuneration paid by I.M.F
Leather Export Cess
Other Receipts Fees, Fines and Forfeitures
Fees for the issue of duplicate Identity Cards under the
National Registration Act 1973
Fees and subscription by Petition Writers and Traders in
Katchery compounds
License fees for Storage or Sale of Petroleum
Fees under the Poisons Act
Fees under the West Pakistan Ordinance 1960.
Arms License Fees
Under the Cattle Trespass Act 1939

C03837 Fees for all Allotment of Land and Gardens to Refugees

C03838 Fees for the Screening of the Films (in the Punjab)
C03839 Settlement Fees
Fees for transfer and issue of duplicate Saving &
C03840
Deposits Certificates, Pass Books and Withdrawal Slips
C03841 Fees, Fines not specified elsewhere
C03842 Treasure Trove Act 1878
C03843 Sale Proceeds of Durbar and Other presents
C03844 Copying Agency Accounts
C03845 Ferry Receipts under the Ferries Act of 1978
Receipts from the deposit account of the Chief Settlement
C03846
Commissioner
C03847 Sand and Quarry fees
C03848 Receipts from the Tolls
C03849 Contractor Penalty
C03850 Miscellaneous Recoveries made by NAB from defaulters
C03851

Differential Amount between Exchange Rates prevailing

on the date of realization and due date of Export Bills

Page 25 of 26

1391024

1391025
1391026

1391027

1391028
1391029
1391200

1391201
1391202

1391203
1391204
1391205
1391206
1391207

1391208

1391209
1391210
1391211
1391280
1391801
1391802
1391803
1391804

1391805

1391806
1391807
newly created
1391033

1391034

C=Non Tax Revenue

C03852 Royalty, Pollution and Trekking Fee
C03853 Sale of Publication of PPARC
C03854 Certificate Fee of Environment Laboratories
Initial Environmental Examination and Environmental
C03855
Impact Assessment Review Fee
Fee for Vehicles of Foreign Dignatories visiting
C03856
Afghanistan
C03857 Registration Fee for Private Security Companies
C03858 Fees on Transfer of Special US Dollar Bonds
C03859 Collection of Registration/Work Permit Fee
C03860 Fines Collected by National Highway & Motorway Police
Transfer of savings of Pakistan Banking and Finance
C03861
Services Commission
C03862 District Government - Receipts from Local Fund
Recoveries made by Ministry of Environment - Local Govt
C03863
& Rural Development from defaulters NGOs
C03864 Staging Bungalow Fee
C03865 Surcharges
Fee for Issuance of Licences to Private Security
C03866
Companies
Fee for Renewal of Licences of Private Security
C03867
Companies
C03870 Others
Hajj Arrangement - Recoveries of Electic and similar
C03871 changes from Allotees of Government Buildings in the
Hajj Camp
Other Receipts - Recoveries of Claims Under the Ehtasab
C03872
Act 1997
Fine levied under Ordinance upon Printing Presses,
C03873
Newspapers and News Agencies for defaulting
C03874 Receipts from Sports and Recreation Facilities
C03875 5% Collection Charges on Federal Tax
C03876 Fee imposed under Dramatic Performance Act 1876

Page 26 of 26

1391215
1391035
1391036

1391037
1391212

1391213
1391214
1391216
1391217

1391810

1391811

1391031

1391808
1391021

1391218

1391219

1391880
1391030

1391809
1391222

1391813
1391817
1391225