Section 5(2) in The Sugar Development Fund Rules, 1983
(2)[ All expenditure incurred for the purposes of the Act and these rules shall be met initially from the Consolidated Fund of India under the following Major Heads or Heads of Accounts or any other Major Head or Head of Account that may be allocated for the purpose, and finally debited to the Fund under the Head of Account specified in sub-rule (1), namely:-A. REVENUE SECTIONMajor Head - 2408 - Food, Storage and WarehousingSub-Major Head - 01 - FoodMinor Head - 001 - Direction and Administration(i)Sub-Head - 02 - Other officesDetailed Head - 02 - Administration of Sugar Development Fund (02.02.01 - Salaries and 02.02.50 - Other charges.Minor Head - 800 - Other Expenditure;(ii)Sub Head - 01 - Subsidy for maintenance of buffer stock of sugar (01.00.33 - Subsidies);(iii)Sub Head - 02 - Grants in aid for Development of Sugar Industry (02.00.31 - Grants-in-aid General);(iv)Sub Head - 06 - Reimbursement of Internal Transport and Freight Charges to sugar factories on export shipments and payment of other permissible claims (06.00.33 - Subsidies);(v)Sub Head - 08 - Scheme for Extending Finance Assistance to Sugar Undertakings 2007 (08.00.33 - Subsidies).B. CAPITAL SECTIONMajor Head - 6860 - Loans for Consumer IndustriesSub-Major Head - 04 - SugarMinor Head 190 - Loan to Public Sector and other undertakings.(i)Sub Head - 03 - Rehabilitation/Modernization of Sugar mills (03.00.55 - Loans and Advances);(ii)Sub Head - 04 - Sugar Mills for Cane Development (04.00.55 - Loans and Advances);(iii)Sub Head - 06 - Sugar Factories for bagasse based cogeneration power project (06.00.55 - Loans and Advances);(iv)Sub Head 07 - Sugar factories for production for Anhydrous Alcohol or Ethanol from Alcohol (07.00.55 - Loans and Advances).]
