Abstract 'Z' -
Sundry Other Earnings

Minor Head


Detailed Heads

100 Electric telegraph Earnings

110 Same.

110 Same.

200 Rents and Tolls

210 Residential buildings

210 Same.


220 Retiring Rooms, Rest Houses, Rest Homes and convalescent Homes etc.

221 Retiring Rooms.
222 Rest House.
223 Rest Homes, Convalescent Homes etc.


230 Other Building or Rooms

231 Quasi - Railway institutions.
232 Outsiders.


240 Land

241 Leased out for building purposes.
242 Leased out for other purposes.
243. Property development of land/air space

244  Right of way for OFC laid by/for Rail Tel

245  Right of way /way leave facility for others.

246- Receipts from car/scooter/cycle parking at stations/Railway premises.

247- Registration fees for construction of private sidings.


(Authority: 2008/AC-II/1/5 dt. 09-01-09)...acs no.99


250 Tolls on bridges

250 Same.

300 Receipts from Catering Department.

310 Stationery Establishments - department

310 Same.


320 Dining Cars-Departmental

320 Same.


330 Contract Catering

331 Receipts from fines and Licence Fees.
332 Other --Receipt.

333. Receipts from IRCTC for Haulage of Pantry Cars. 

400 Overhead charges and profits recovered on work done for outside parties and on sales of stores.

410 Same

411 Overhead charges including profit on work done in work shops.
412 Profits on sales pf stores.

500 Sale proceeds of

510  Unclaimed and damaged goods

510 Same.


520 Gross and trees on the line

521- Jetropha plants.

522-Grass and other trees/plants on the line.


530 Unserviceable Revenue scrap i.e. not creditable to DRF, DF or OLWR or suspense.

530 Same.

600 Miscellaneous

610 Advertisement fees.

610 Same.


620 Interest and maintenance charges on account of assets attributable to goods and coaching services including Saloons from private bodies and other Govt. Departments/Ministries.




621 Interest and maintenance charges on account of assets attributable to coaching services including Saloons

622 Interest and maintenance charges on assets ( other than land ) attributable to good services.

623 Interest and maintenance charges on assets ( other than land ) common to coaching and Goods services.


630 dividends etc. from investments in road transport service

631 Dividends from investments in Road transport services.
632 Earnings from departmentally operated Road services.
633 Earnings from tied mileage units.


640 Diet charges recovered from patients in Railway hospitals.

640 Same.


650 Other unclassified receipts.

651 Receipts on account of one Time Recovery under Retired Railway Employees Liberalised Health Scheme.
652 Other Sundry Receipts.

653- Receipt from STD/PCO Booth at stations/Railways premises.

654- Receipts from sale of Railway Time-Tables.

655. License fee from Bookstalls.

656- Reimbursement of operating loss on Strategic lines(DELETED) (Authority_ Board’s letter no. 2006/AC II/2/8 dated 13-07-10)-ACS NO.103


657- Depositing Residual/Depreciated value of Laptop/Notebook ((Authority:- Board’s letter no. 2006/AC II/37/2 dated15/07/2011)..acs no.106


658 Receipts on account of recovery towards cost of Cashless Card under Cashless Treatment Scheme in Emergency (CTSE).


(Authority Board’s Letter No. 2015/AC-II/2/5 dated 08.12.2016 ACS No. 133)


659 Receipts relating to one time contribution towards subscription under Cashless Treatment Scheme in Emergency(CTSE)


(Authority Board’s Letter No. 2015/AC-II/2/5 dated 08.12.2016 ACS No. 133)


660 Guarantee fees received from Public Sector Undertakings.

660 Same.


670 Dividends etc. from Public Sector undertakings.

670 Same.


680-Receipt Receipt from Recruitment Cell

680 same

700- Reimbursement of operating loss on Strategic lines


(Authority:2006/AC-II/2/8 dated 13.07.2010)—ACS NO.103

710 Same

711 Same

800 Deduct Refunds

(Authority:2006/AC-II/2/8 dated 13.07.2010)—ACS NO.103

810 Refunds of earnings collected.

811 Rent and tolls.
812 Other Sundry Receipts.