Section 8 in Delegation of Financial Power Rules, 1977
8. Primary Units of Appropriation or detailed Heads.
(1)A Grant or Appropriation for charged expenditure id distributed by detailed heads or objects of expenditure under which it shall be accounted for broadly under Revenue & Capital Major Heads. Each such detailed head constitutes a primary unit of appropriation. The primary unit may include provision for both voted and charged expenditure & in that case the amount of each is shown separately.(2)Primary units of appropriation shall be some or all of the following :-
