Section 3(iii) in Compensatory Afforestation Fund (Accounting Procedure) Rules, 2018
(iii)Respective States shall credit the amounts to dedicated Minor Head '129-State Compensatory Afforestation Fund (SCAF)' below Major Head '8121-General and other Reserve Funds' and this Minor Head may be divided into Sub-Head for various activities, namely the Compensatory Afforestation, Catchment Area Treatment Plan, Net Present Value of Forest Land, Interest etc and these heads of accounts shall be uniformly applicable across the States.
