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Beginning in the 1920s and for statistical purposes, the Government of India classified Indian railway systems according to three classes:-
; Class I
: Railways with gross annual earnings of over Rs 50 lakhs (Rs 50,00,000).<sup>1</sup>
; Class II
: Railways with gross annual earnings of between Rs 10 and 50 lakhs.
; Class III
: Railways with gross annual earnings of under Rs 10 lakhs.
No further reclassification was carried out after 1942 but the rankings remained in use until the mid-1950s.
----
<sup>1</sup> ''Lakh'' in the Indian numbering system equates to one hundred thousand and is written as 1,00,000. 50 lakh (50,00,000) is the same as 5 million.
; Class I
: Railways with gross annual earnings of over Rs 50 lakhs (Rs 50,00,000).<sup>1</sup>
; Class II
: Railways with gross annual earnings of between Rs 10 and 50 lakhs.
; Class III
: Railways with gross annual earnings of under Rs 10 lakhs.
No further reclassification was carried out after 1942 but the rankings remained in use until the mid-1950s.
----
<sup>1</sup> ''Lakh'' in the Indian numbering system equates to one hundred thousand and is written as 1,00,000. 50 lakh (50,00,000) is the same as 5 million.
