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To create a Cost Centre under a Cost Category, set the option Maintain more than one payroll or cost category to Yes in F11: Accounting Features
Go to Gateway of Tally > Accounts Info. > Cost Centre > Create (under Single Cost Centres)
This field appears only when you have opted for Maintain more than one payroll or cost category in F11: Features. Else, Tally.ERP 9 automatically creates a Primary Cost Category to which all cost centres are assigned.
All the other fields are described in detail in the section Creating Cost Centres in Single mode
Displaying and Altering Cost Centres under Cost Categories in Single mode is similar to Displaying and Altering Cost Centres in Single mode explained previously. The only additional field is Category.