A simple rule to arrive *SMH* Sub Major Head is: *Minus 2 from erstwhile Demand number* Example SMH for erstwhile Demand number 03 is 01 (i.e., 3-2 =1) This rule is applicable to erstwhile Demand Numbers from 03 to 14 only. Because the MH - Major Head 3002 - IR Working expenses - Commercial lines consists of 12 erstwhile Demand numbers from 03 to 14. For erstwhile Demand Numbers 01,02,15&16, there is no SMH number. Appendix 3 Academy 8247012698