Section 3(m) in Rules for Delegation of Administrative and Financial Powers, in the Assam Agricultural University, 1982
(m)'Minor Heads of expenditure' means heads subordinate to a major head and are the following :(i)Salaries,(ii)Allowances and honoraria(iii)Contingency Recurring(iv)contingency Non-recurring(v)Leave salary and Pension contribution.(vi)Pension(vii)Fellowship(viii)Repairs
