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CGA Correction Slip 1076 - Defence Civilian Pension Heads

CGA Correction Slip 1076 - Defence Civilian Pension Heads

CGA Correction Slip No. 1076

Opening of New Minor Heads for Defence Civilian Pension

Effective from 2025-26

Issued By Office of the Controller General of Accounts
Document Number 11012(11)/2/2023-Codes-CGA
Date Issued 25 November 2025
Reference LMMHA Page No. 117 (Reprint 4th Edition)

Overview

Purpose: This Correction Slip introduces three new Minor Heads under Major Head 2071 (Pensions and Other Retirement Benefits) specifically for Defence Civilian Pension accounting and pension scheme contributions.

Ministry: Ministry of Defence

Applicable For: Civilian employees of Defence establishments whose pension benefits are met from Defence Estimates.

New Minor Heads Introduced

Minor Heads Classification
105
Defence Civilian Pension
रक्षा असैनिक पेंशन (9), (15)
117
Government Contribution for Defined Contribution Pension Scheme under National Pension System (NPS)
राष्ट्रीय पेंशन प्रणाली के अंतर्गत सुनिश्चित अंशदान पेंशन योजना के लिए सरकारी अंशदान
121
Government Contribution for Defined Contribution Pension Scheme under Unified Pension Scheme (UPS)
एकीकृत पेंशन योजना के अंतर्गत सुनिश्चित अंशदान पेंशन योजना के लिए सरकारी अंशदान

Important Notes

📋 Note (15) - Applicability Clarification

Hindi:

इस लघु शीर्ष का उपयोग नोट (9) में उल्लिखित नागरिक कर्मचारियों को छोड़कर, उन नागरिक कर्मचारियों के पेंशन लाभों के वर्गीकरण के संबंध में किया जाएगा जिनकी पूर्ति रक्षा अनुमानों से की जा रही है।

English:

This Minor Head will be used for classification of pensionary benefits in respect of Civilian Employees, except those mentioned in Note (9), which are being met from Defence Estimates.

Classification Details

Major Head: 2071 - Pensions and other Retirement Benefits

Sub-Major Head: 02 - Defence

Placement: The above new Minor Heads are inserted below existing Minor Head '104 - Pension paid through Public Sector Banks awaiting transfers to other minor heads'

Effectiveness

Effective Date: These new Minor Heads shall be effective from Financial Year 2025-26 onwards

Issued By

Vijay Kumar
Senior Accounts Officer (Codes)
Office of the Controller General of Accounts
Phone: 011-24665573
Email: vk.randvev@nic.in

Distribution

Copies forwarded to:

  1. Smt. Alka Anand, Sr. Administrative Officer (Procedure-I), Office of C&AG, New Delhi
  2. Sh. Rakesh Babbar, Deputy Director (Budget), DEA, MoF, Room No. 237, North Block, New Delhi
  3. Sr. AO, Data Analytics and Monthly Accounts, O/o CGA
  4. Sr. AO, Appropriation Accounts, O/o CGA
  5. Sr. AO, Finance Account, O/o CGA
  6. Sr. AO, TA-1, O/o CGA
  7. Sr. AO, ITD for uploading on CGA website
📌 Disclaimer: This content is compiled for educational and informational purposes only. For official updates and authoritative information, please refer to the original CGA official document and the Ministry of Finance website. This information should be used as a reference material and verified with official sources before implementation in official records.

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