Service Rules&Financial Rules

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Government Service Rules &
Financial Rules
( R.T.I Included )
Useful For :-
ALL GOVERNMENT EXAMS
Previous Years Questions included
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❖Overview: Service Rules & Financial Rules

➢ CCS (Leave) Rules 1972 – Key Points
Leave Entitlement:
• Leave cannot be claimed as a matter of right.
• Conversion of one kind of leave into another kind is permissible to be done
within 30 days.
• Leave will not be granted beyond retirement/ date of resignation/final
cessation of duties.
• Claim on leave ceases in case of Removal, Dismissal or Resignation.
• No leave of any kind can be granted for a continuous period exceeding 5
years.
❖ Types of Leave of Leave under CCS (Leave) Rules,1972

1. Casual Leave
• 8 CL and 2 RH in a Calendar Year
• Can be taken for half a day.
• CL can be combined with SPL CL but not with any other kind of leave/Joining
time
• CL can be availed while on tour, LTC can be availed during CL
• Essentially for short periods. Not granted for more than 5 days at a time
• Sunday & Holidays falling during the period of casual leave are not counted
as part of Casual Leave
• Additional 4 days as Special Casual Leave for employees with disabilities.
2. Special Casual Leave

• Participating in sporting events of National/International Importance
• Undergoing Vasectomy/ Tubectomy operations
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• Participating in recognized service Union/association activities to the office

bearers
• Natural Calamity
• Election to exercise franchise having names in another constituency
• One day for blood donation in recognized blood bank
• Participating in mountaineering expeditions.
•participating in trekking expeditions
• Cultural Activities
3. Earned Leave
• Credit of EL will be afforded in advance at uniform rate of 15 days
• Credit will be offered on 1st January and 1st July
• Can be availed with or without MC
• Proportionate credit in case of appointment in the middle of the half year at
2.5 days for each calendar month
• Un availed joining time (Maximum 15 Days) will be credited to EL Account
• Encashment can be allowed for 300 days at the time of retirement
• 10 days of EL can be encashed for LTC (maximum 6 times)
• Maximum period of EL Can be availed is 180 days
• If employee is on Leave Preparatory can avail more than 180 days at time
• Outside India, Bangladesh, Bhutan, Myanmar, Srilanka, Nepal & Pakistan can
be extended is 300 days
• If a Government servant has availed of extraordinary leave and/or some
period of absence has been treated as dies non in a half-year, the credit to be
afforded to his leave account at the commencement of the next half-year shall
be reduced by 1/10th of the period of such leave and/or dies non subject to
maximum of 15 days
4. Half Pay Leave

• Credit of HPL will be afforded in advance at uniform rate of 10 days
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• Proportionate Credit in case of appointment in the middle of the half year 5/3
for each completed calendar month
• Credit will be offered on 1st January and 1st July
• Where a period of absence or suspension of a Government servant has been
treated as dies non in a half-year, the credit to be afforded to his half pay leave
account at the commencement of next half-year, shall be reduced by
one[1]eighteenth of the period of dies not subject to a maximum of ten days.
• Can be availed up to 180 days at one stretch
• No HPL in case of Compulsory retirement for calculation of leave encashment
• Can be accumulated without any limit
• Can be availed with or without MC
5. Commuted Leave
• Not exceeding half the number of HPL due can be taken

• Can be availed on production of MC
• Maximum of 90 days (180 HPL) can be availed without production of MC for
approved course of study certified to be in the public interest
• Can be granted at the request of the GS even EL is due
• MC is not required in continuation of ML for 60 days
• Up to 60 days w/o MC for female employee adoption, if she adopts less than
1 year old baby
6. Maternity Leave
• A female Government servant (including an apprentice) with less than two

surviving children may be granted maternity leave
• Period of 180 days from date of its commencement
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• Maternity leave not exceeding 45 days may also be granted to a female

Government servant (irrespective of the number of surviving children) during
the entire service of that female Government in case of miscarriage including
abortion on production of medical certificate
• Maternity leave may be combined with leave of any other kind upto 2 years
• Upto 60 days w/o MC for female employees on adoption
7. Paternity Leave
• Male GS with less than two surviving children are eligible

• Period of 15 days, during the confinement of his wife for childbirth, i.e., up
to 15 days before, or up to six months from the date of delivery of the child.
8. Child Care Leave
• Maximum 730 days during their entire service

• It shall not be granted for more than three spell in calendar year
• Age of the child should be below 18 years, no age limit for child with minimum
40% of disability/mentally challenged.
• In case of single mothers, can be granted in six spells in a calendar year
• CCL may not be granted for a period less than 5 days at a time
• Full salary for first 365 days & 80% of salary for next 365 days
9. Child Adoption Leave
• Child age should be below one year

• For a period of 180 days immediately from the date of adoption
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10. WRIL [Work related illness and injury Leave]
• Full pay and allowance for six month immediately following hospitalization
• Half pay for 12 Months beyond the said 6 months
11. Extraordinary Leave
• When no other leave is admissible

• When other leave is admissible, but the Government servant applies in writing
for the grant of extraordinary leave
• Unless president determines No GS shall be granted extraordinary leave on
any one occasion in excess of the following limits · Three Months · Six Months-
A GS has completed one year Continuous service · Eighteen Months- GS
Undergoing treatment with Leprosy/Cancer/TB etc · Twenty four Months-
Studies in public interest
• EOL on medical Ground will qualify for increment
12. Study Leave
• Ordinarily twelve months at any one time, and during his entire service,
twenty-four months in all (inclusive of similar kind of leave for study or training
granted under any other rules).
13. Leave Not Due
• Maximum 360 days in the entire service on Medical certificate

• Shall be limited to the HPL likely to earn thereafter
• MC is not required for LND in continuation of ML
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• LND can be given w/o MC for Child care leave in the third year
14. Special Leave Connected to Inquiry of Sexual Harassment

• Leave up to 90 days to aggrieved female GS
➢ Pension Rules and New Pension Scheme (NPS): A

Comprehensive Overview
Pension Rules:
1. Introduction: Pension rules in India form a crucial part of the social security
framework, providing financial support to government employees post-
retirement. These rules are designed to ensure a dignified and secure life for
retirees.
2. Retirement Benefits:
• Pension rules outline the criteria for eligibility and the calculation of pension
benefits.
• The pension amount is typically based on the length of service and the average
emoluments during a specific period.
4. Formula for Pension Calculation:

Pension=(Average Emoluments ×Qualifying Service70)Pension=(70Aver
age Emoluments ×Qualifying Service)
• The average emoluments and qualifying service play pivotal roles in
determining the pension amount.
5. Eligibility and Service Conditions:

• Employees become eligible for pension after completing a specified number
of years in service.
• Certain conditions, such as reaching the age of superannuation, may also
make an employee eligible.
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6. Family Pension:
• In the event of the employee's demise, family pension rules come into play.
• The family, typically the spouse, is entitled to a pension amount based on the
employee's service and emoluments.
7. Commutation of Pension:
• Pension rules may allow for the commutation of a portion of the pension
amount into a lump sum.
• Commutation factors are applied to calculate the commuted amount.
8. Gratuity:
• Gratuity is often a part of pension rules, providing a one-time lump sum
payment upon retirement.
• The gratuity amount is based on the length of service and the last drawn
salary.
New Pension Scheme (NPS):

1. Introduction:
• The New Pension Scheme (NPS) is a contributory pension system introduced
to promote systematic savings among Indian citizens.
• Applicable to both government and private sector employees, NPS aims to
provide financial security in the post-retirement phase.
2. Contributions:
• Employee Contribution: Individuals contribute a percentage of their
salary to their NPS account.
• Employer Contribution (for government employees): Employers also
contribute to the NPS account, enhancing the corpus.
3. Portability:
• One of the key features of NPS is its portability.
• Individuals can transfer their NPS accounts across jobs and locations,
providing flexibility.
4. Investment Options:
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• NPS offers a choice of investment options, including equity, corporate

bonds, and government securities.
• This flexibility allows individuals to tailor their investment strategy based
on risk appetite.
5. Tiered Structure:
• NPS has two tiers: Tier I is a mandatory long-term savings account with
restrictions on withdrawals, while Tier II is a voluntary savings account with
more flexibility.
6. Exit and Withdrawal:
• Individuals can start withdrawing from their NPS account upon reaching
the age of 60.
• A portion of the corpus must be utilized for purchasing an annuity,
providing a regular income stream.
7. Tax Benefits:
• NPS contributions are eligible for tax deductions under Section 80CCD of
the Income Tax Act.
• However, there are restrictions on the withdrawal and taxation of the
maturity amount.
8. Regulatory Authority:
• The Pension Fund Regulatory and Development Authority (PFRDA)
regulates and oversees the implementation of NPS.
9. Recent Developments:
• NPS is subject to periodic reviews and updates, with reforms aimed at
enhancing efficiency and aligning the system with evolving financial
landscapes.
➢ Provident Fund Rules in India: A Comprehensive Overview

1. Introduction:
The Provident Fund (PF) in India is a key component of the social security
net for employees. Governed by specific rules and regulations, PF ensures
financial security during retirement and serves as a savings scheme for
government and private sector employees.
2. Objective of Provident Fund:
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The primary goal of the Provident Fund is to facilitate long-term savings,

providing financial stability to employees after retirement. It fosters a
disciplined approach to savings and promotes a sense of economic
security.
3. Applicability:
PF rules are applicable to both government and private sector
employees. Private sector establishments with more than a stipulated
number of employees are mandated to contribute to the Employees'
Provident Fund (EPF).
4. Contribution Mechanism:
• Employee Contribution: Employees contribute a fixed percentage of
their salary to the PF account.
• Employer Contribution: Employers are required to match or
contribute a predefined percentage to the employees' PF account.
5. Formula for GPF Calculation: GPF=(Opening
Balance)+(Contributions)+(Interest)−(Withdrawals)
• The opening balance is the amount at the beginning of the financial
year.
• Contributions include both employee and employer contributions.
• Interest is calculated annually and added to the fund.
• Withdrawals, if any, are subtracted.
6. Interest Rates:
• The interest rate on PF is set by the government and is typically higher
than regular savings accounts.
• The interest is compounded annually and credited to the PF account.
7. Withdrawal Rules:
• Retirement: Employees can withdraw the entire PF balance upon
retirement.
• Resignation or Job Change: Partial withdrawal is allowed after a
specified service period.
• Emergency Withdrawals: Certain situations, like medical
emergencies, allow for premature withdrawal.
8. Nomination and Settlement:
• Employees are required to nominate family members to receive the
PF amount in case of their demise.
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• The settlement process is initiated upon retirement, resignation, or in

case of the employee's demise.
9. Online Facilities:
• To enhance accessibility, many PF services are available online.
• Employees can check their PF balance, download statements, and
initiate withdrawal requests through online portals.
10. EPF vs. GPF:
• EPF (Employees' Provident Fund): Applicable to private sector
employees.
• GPF (General Provident Fund): Applicable to government employees.
11. Tax Implications:

• PF contributions are eligible for tax deductions under Section 80C of the
Income Tax Act.
• Interest earned is tax-free, making PF an attractive long-term savings
option.
12. Regulatory Authority:

• The Employees' Provident Fund Organization (EPFO) is the regulatory
body overseeing the implementation of PF rules. • EPFO ensures
compliance with PF regulations by employers.
13. Recent Developments:
• The PF system is subject to periodic updates and reforms to align with
changing economic scenarios.
• Digital initiatives and reforms may simplify processes and enhance
transparency.
➢ General Financial Rules (GFR) for Indian Government

Servants: Formulas and Overview
1. Introduction:
The General Financial Rules (GFR) serve as the bedrock of financial
management for Indian government servants. These rules provide a
comprehensive framework encompassing budgeting, expenditure
control, procurement, and financial transactions.
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2. Budgeting:
• Formula for Budget Calculation: Budget=Revenue Receipts
+Capital Receipts−Revenue Expenditure −Capital Expenditure
Budget=Revenue Receipts +Capital Receipts− Revenue
Expenditure−Capital Expenditure
3. Expenditure Control:
• Expenditure Control Formula: Expenditure Control=Budgeted
Expenditure−Actual Expenditure Control=Budgeted
Expenditure−Actual Expenditure
• Measures the variance between planned and actual expenditures.
4. Procurement and Contract Management:
• Value for Money (VFM) Formula: VFM=Quality of Goods/Services
Cost of Goods/Service VFM= Cost of Goods/Services Quality of
Goods/Services • Ensures that procurement decisions provide
optimal value for the cost incurred.
5. Payment and Receipt Procedures:
• Net Cash Flow Formula: Net Cash Flow=Total Cash Inflows−Total
Cash Outflows Net Cash Flow=Total Cash Inflows−Total Cash
Outflows
• Monitors the net movement of cash, aiding liquidity
management.
6. Internal Controls and Auditing:
• Audit Effectiveness Formula: Audit Effectiveness=Number of
Identified Issues Total Number of I ssues×100%Audit
Effectiveness=Total Number of Issues Number of Identified
Issues×100% • Measures the effectiveness of internal controls
through audit findings.
7. Advance Financing:
• Advance Release Formula: Advance Release=Amount Released in
Advance Release = Amount Released in Advance
• Quantifies funds released in advance to ensure essential activities
are adequately funded.
8. Delegation of Financial Powers:
• Authority Utilization Index Formula: Authority Utilization
Index=Actual Expenditure Incurred Authorized Financial
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Limit×100%Authority Utilization Index=Authorized Financial Limit

Actual Expenditure Incurred×100%
• Assesses how well financial powers are utilized against the
authorized limits.
9. Asset Management:
• Asset Utilization Rate Formula: Asset Utilization Rate=Actual
Asset Use Potential Asset Use×100%Asset Utilization
Rate=Potential Asset UseActual Asset Use×100%
• Gauges the efficiency of asset utilization.
10. Public Financial Management System (PFMS):
• Technology Integration Formula: Technology
Integration=Number of Integrated Modules Total Number of
Modules×100%Technology Integration=Total Number of Modules
Number of Integrated Modules×100%
• Reflects the extent of technology integration within financial
management.
11. Fiscal Responsibility and Budget Management (FRBM)
Act:
• Fiscal Deficit Formula: Fiscal Deficit=Total Expenditure−Total
Revenue Receipts Fiscal Deficit=Total Expenditure−Total Revenue
Receipts
• Measures the shortfall when total expenditures exceed total
revenues.
Multiple-Choice Questions (MCQs)

1. CCS Conduct Rules come into force on
A. 1965
B. 1964
C. 1956
D. 1942
2. CCS Conduct Rules apply to
A. Every person appointed to a civil service
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B. Every civilian in defense service

C. Both A & B
D. None of these
3. CCS conduct Rules not apply to
A. a railway servant as defined in Section 3 of the Indian Railways Act, 1890
B. a person holding a post in the Railway Board and is subject to the Railway
Services (Conduct) Rules
C. holding any post under the administrative control of the Railway Board or of
the Financial Commissioner of Railways
D. a holder of any post in respect of which the President has, by a general or
special order, directed that these rules shall not apply
E. a member of an All-India Service
F. All the above
4. Short title, commencement and application defined in _____ of CCS conduct
rules.
A. Sec 2.
B. Sec 3.
C. Sec 1.
D. Sec 4.
5. Definitions are defined in ______of CCS Conduct rules
A. Sec 2.
B. Sec 3.
C. Sec 1.
D. Sec 4.
6. Members of family in relation to a Government servant is defined in Rule___
A. Rule 2(a)
B. Rule 2(b)
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C. Rule 2(c)
D. Rule 2(d)
7. Government means in CCS Conduct Rules
A. State government
B. Central government
C. Both A & B
D. None of these
8. Every government servant shall at all times
A. Maintain absolute integrity
B. Maintain devotion to duty
C. Do nothing which is unbecoming of a government servant
D. All the above
9. In sec 3-A of CCS Conduct rules explained
A. Observance of Government’s policies
B. Prohibition of sexual harassment of working women
C. Promptness and Courtesy
D. All the above
10. No Government servant shall
A. In the performance of his official duties, act in a discourteous manner
B. In his official dealings with the public or otherwise adopt dilatory tactics or
willfully cause delays in disposal of the work assigned to him
C. Both the A & B
D. None of these
11. Observance of Government’s policies defined in ____of CCS Conduct rules
A. Sec 3-A
B. Sec 3-B
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C. Sec 3-C
D. Sec 3-D
12. Prohibition of sexual harassment of working women defined in ____of CCS
Conduct rules.
A. Sec 3-A
B. Sec 3-B
C. Sec 3-C
D. Sec 3-D
13. For the purpose of Sec 3-C of these rule “sexual harassment” includes such
unwelcome sexually determined behaviour whether directly or otherwise as:-
A. Physical contact as advances
B. Demand or request for sexual favours
C. Sexually coloured remarks
D. Showing any pornography; or any other unwelcome physical, verbal or
nonverbal conduct of a sexual nature
E. All the above
14. Mark the correct option
A. Govt. servant who may be convicted in a criminal court to inform his official
superiors of the fact of his conviction and the circumstances
B. Failure on the part of any Govt. servant so to inform his official superiors will
render him liable to disciplinary action on this ground alone
C. Govt. servant who may arrested for any reason to intimate the fact of his
arrest and the circumstances connected therewith to his official superior
promptly even though he might have subsequently been released on bail.
D. All the above
15. Mark the incorrect option
A. To joining educational institution by Govt servants outside normal office
hours should be take prior permission before joining educational institutions or
courses of studies for universities degree
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B. Participation in Shramadan organized by govt department or the Bharath

sevak samaj can be permitted
C. Participation in shramadan or bharat sevak samaj such activity does not
interfere with the performance of this official duties
D. None of these
16. The following activities are requiring permission/sanction
A. To enroll as member of St. John Ambulance brigade
B. To join territorial Army
C. To join foreign language classes conducted by indo-foreign cultural
organization
D. All the above
17. The following act, conduct and commissions of a Government servant
amount to misconduct: -
A. If the act or conduct is prejudicial or likely to be prejudicial to the interests of
the master or to the reputation of the master
B. If the act or conduct is inconsistent or incompatible with the due or peaceful
discharge of his duty to his master
C. If the act or conduct of a servant makes it unsafe for the employer to retain
him in service
D. All the above
18. The following omissions of a Government servant amount to misconduct: -
A. Willful insubordination or disobedience, whether alone or in combination
with others, to any lawful and reasonable order of a superior
B. Habitual late attendance
C. Habitual absence without permission and overstaying leave
D. Conviction by a criminal court
E. All the above
19. Employment of near relatives of Government servants in companies or firms
defined in ____of CCS Conduct rules.
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A. Sec 3
B. Sec 4
C. Sec 5
D. Sec 6
A. No Govt. servant shall use his position or influence directly or indirectly to
secure employment for any member of his family in any company.
B. A Govt. servant shall, as soon as he becomes aware of the acceptance by a
member of his family o an employment in any company or firm, intimate such
acceptance to the prescribed authority.
C. Both A & B
D. None of these
21. Elections defined in _____of CCS Conduct rules
A. Sec 3
B. Sec 4
C. Sec 5
D. Sec 6
22. Rule___ of CCS(Conduct) Rules, 1964 provides that a Government servant
shall not be a member of any political party
A. Rule 5(1)
B. Rule 5(2)
C. Rule 5(3)
D. Rule 5(4)
23. Mark the incorrect option
A. A Govt. servant qualified to vote at such election may exercise his right to
vote.
B. A Govt servant shall canvass or otherwise interfere with or use his influence
in connection with or take part in an election in legislature election only
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C. Govt servant endeavour to prevent any member of his family form taking part
in elections.
D. None of these
24. The following action by a Govt servant does not amount of contravention of
rule 5(4)
A. Making normal arrangement during election tours o ministers to enable them
to carry out their responsibilities as ministers.
B. Arrangements by district officer for affording normal courtesies and security
to Ministers on their visits connected with election campaign.
C. A only
D. All the above
A. Prior permission is required to join Bharat sevak samaj
B. Participation of Govt. servants in the Indo-Foreign cultural organizations to
be avoided
C. Mere intimation sufficient to join samyukta sadachar samiti
D. Prior permission necessary to join foreign language classes conducted by Indo
foreign cultural organizations.
E. All the above
26. Joining of Associations by Government servants defined in _____of CCS
Conducts rules
A. Sec 3
B. Sec 4
C. Sec 5
D. Sec 6
27. Earned Leave can be ordinarily combined with the following.
A. Casual Leave, half pay leave, maternity leave
B. Study leave, casual Leave, maternity leave
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C. Study Leave, half pay leave, maternity leave

D. Casual Leave, hospital leave, paternity leave
28. Extraordinary leave is granted to a Government servant only if?
A. No other leave is admissible.
B. When other leave is admissible but Government servant applies in writing for
C. extraordinary leave.
D. When a Government servant is on notice period for voluntary retirement.
E. None of the above
29. What is the rate of subscription to GP Fund?
A. Minimum 10% of his emoluments and not more than his total emoluments
B. Minimum 6% of his emoluments and not more than his total emoluments
C. Minimum 6% of his emoluments no limit on maximum
D. Minimum 10% of his emoluments and no limit on maximum
30. Which does not count as qualify service for pension purposes?
A. Service on Probation against a post followed by confirmation in the same or
another post.
B. Service as an apprentice.
C. Person appointed on contract followed by appointment in a substantive
capacity in a
D. pensionable establishment.
E. All of the above
31. Joining time is the time allowed to join
A. A power on new appointment
B. A new post on promotion
C. Duty after returning from sick leave
D. A post on transfer in public interest
32. Joining time is not allowed in case of
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A. Temporary transfer for a period up to 180 days

B. Temporary transfer for a period more than 180 days
C. Permanent transfer
D. All of the above
33. Under CCS (joining Time) rules, minimum joining time allowable is
A. 10 days
B. 12 days
C. 1 day
D. 15 days
34. In case of air travel maximum joining time available is:-
A. 10 days
B. 12 days
C. 15 days
D. 7 days
35. When Holiday(s) follow(s) joining time, the normal joining time s deemed to
be extended by such holiday(s)
A. True
B. False
C. True but the number of holiday(s) should not exceed 2 days
D. None of the above
36. If the official is relieved of old post in the afternoon of a day, the joining time
commences from:-
A. The same days
B. The next day
C. The next working day
37. Had of Department may grant extension of joining time up to
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A. 15 days
B. 30 days
C. 45 days
D. 60 days
38. Joining time can not be combined with
A. Earn Leave
B. Causal Leave
C. Sick Leave
D. Commuted leave
39. In case of temporary transfer for a period up to 180 days only actual trant
time, as in case of journey on tour, can be allowed
A. True
B. False
40. In case of transfer at own request, joining time is admissible for the actual
transit time.
A. True
B. False
41. Interest on delayed payment of gratuity is applicable if?
A. The Government servant delays submission of papers.
B. The delay is attributable to clear administrative lapses.
C. The Government servant is ignorant of the rules.
D. All of the above
42. A Government servant joins on 15 January; he is entitled to following under
CGEGIS 1980 Rules.
A. Insurance Cover from 15th January to 31st December.
B. Savings benefit from 15th January to 31st December.
C. Both a and b
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43. Who will allot the PPAN to employees under Defined Contribution Pension
Scheme?
A. Drawing and Disbursing Officer
B. Pay and Accounts Officer
C. Head of Office
D. Head of Department
E. None of the above
44. A Central Government servant admitted in a recognized hospital, for
treatment before retirement but discharged from hospital after two months on
attaining the age of superannuation. His medical reimbursement claim would
be admitted by
A. Ministry of Health & Family Welfare.
B. Parent office of the Government Servant.
C. CGHS Dispensary.
45. Central Government servants are permitted to encash 10 days earned leave
at the time of availing Leave Travel Concession, a balance of earned leave that
should be his credit after taking into account the period of encashment as well
leave should be at least :-
A. 120 days EL
B. 60 days EL
C. 30 days EL
46. A Government servant was drawing basic pay of Rs. 5250.00 in the scale of
Rs. 4500-125-700 with DNI on 01.07.2005. His pay scale has been upgraded to
Rs. 5000-150-8000 from 20.01.2006. He exercised option for fixation of his pay
in the upgraded scale from 01.07.2006. His pay will fixed at :-
A. Rs. 5300.00
B. Rs. 5450.00
C. Rs. 5500.00
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47. Demonstration and Strikes defined in _____of CCS Conducts rules

A. Sec 7
B. Sec 4
C. Sec 5
D. Sec 6
48. Strikes includes
A. Mass abstention from work without permission
B. Refusal to work overtime where such overtime work is necessary in the public
interest
C. Resort to practices or conduct which is likely to result in or results in the
cessation or substantial retardation o work in any organization. What are called
go-slow, sit-down, pen-down, stay-in etc
D. All the above
49. Connection with press or other media defined in _____of CCS Conducts rules
A. Sec 8
B. Sec 7
C. Sec 9
D. Sec 10
50. A government servant, in the bona fide discharge of his official duties, can
publish a book as per rule___
A. Rule 8(1)
B. Rule 8(2)
C. Rule 8(3)
D. Rule 8(4)
51. Criticism of Government defined in _____of CCS Conducts rules
A. Sec 8
B. Sec 7
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C. Sec 9
D. Sec 10
52. Criticism of Govt means and includes
A. Which has the effect of an adverse criticism of any current or recent policy
or action of the Central Government or a State Government
B. Which is capable of embarrassing the relations between the Central Govt.
and the Government of any State
C. Which is capable of embarrassing the relations between the central
government and the Government o any foreign state
D. All the above
53. Evidence before committee defined in _____of CCS Conducts rules
A. Sec 8
B. Sec 7
C. Sec 9
D. Sec 10
54. Rule 10 of CCS Conduct rules not apply to:-
A. Evidence given at an enquiry before an quthority appinted by the Govt,
Parliament or a State Legislature
B. Evidence given in any judicial enquiry
C. Evidence given at any departmental enquiry ordered by authorities
subordinate to the government
D. All the above
55. Any Government servant may give evidence in any judicial enquiry as per
rule ______of CCS(Conduct) Rules, 1964,
A. Rule 10(3)(a)
B. Rule 10(3)(b)
C. Rule 10(3)(c)
D. Rule 10(3)(d)
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56. Rule 11 of CCS Conduct rules explained

A. Evidence before committee
B. Unauthorized communication of information
C. Election
D. Gift
57. Unauthorized communication of information means and include:-
A. To which he is not authorized to have access.
B. Which he is not authorized to keep in his personal custody
C. Both A & B
D. None of these
58. The conduct of a government servant regarding raising of Subscrition is
discussed in rule___ of CCS(Conduct) Rules, 1964:
A. Rule 10
B. Rule 11
C. Rule 12
D. Rule 13
59. Subscription includes
A. Contributions
B. Funds
C. Collection in cash
D. All the above
60. Gift defined defined in _____of CCS Conducts rules
A. Sec 11
B. Sec 12
C. Sec 10
D. Sec 13
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61. As per CCS(Conduct) Rules, 1964 a government servant holding Group C post
can accept gift worth Rs ___ on occassions such as weddings anniversaries
funerals or other religious functions:
A. Rs 1000/-
B. Rs 2000/-
C. Rs 5000/-
D. Rs 10000/-
62. Rule 13-A of CCS(Conduct) Rules, 1964 deals with ___
A. Subscription
B. Dowry
C. indebtedness
D. Gifts
63. Rule___of CCS(Conduct) Rules, 1964 speaks about a Government servant
subletting of Government accommodation
A. Rule15(A)
B. Rule15(B)
C. Rule15(C)
D. Rule15(D)
64. Rule____ of CCS(Conduct) Rules, 1964 regulates the lending and borrowing
of money by Government servants;
A. Rule 15
B. Rule 16
C. Rule 17
D. Rule 18
65. According to rule___ of CCS(Conduct) Rules, 1964 no governmet servat shall
speculate in any stock of shares, securities or other investments
A. Rule 15
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B. Rule 16
C. Rule 17
D. Rule 18
66. Rule ___of CCS(Conduct) Rules, 1964 speaks about insolvency and habitual
indebtedness:
A. Rule 15
B. Rule 16
C. Rule 17
D. Rule 18
67. Rule____ of CCS(Conduct) Rules, 1964 speaks about a Government servant
possessing movable, immovable and valuable property
A. Rule 15
B. Rule 16
C. Rule 17
D. Rule 18
68. No government servatn shall employ to work any child below the age of 14
years as per rule____ of CCS(Conduct) Rules, 1964
A. Rules 22(a)
B. Rules 22(b)
C. Rules 22(c)
D. Rules 22(d)
69. A government servant shall not use any intoxiacating drink or drug to excess
as per rule ___ of CCS (Counduct) Rules 1964:
A. Rules 22(a)
B. Rules 22(b)
C. Rules 22(c)
D. Rules 22(d)
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70. This Rule of CCS(Conduct) Rules, 1964 speaks about interpretation of

CCS(Conduct) Rules, 1964
A. Rule 21
B. Rule 22
C. Rule 23
D. Rule 24
71. This Rule of CCS(Conduct) Rules, 1964 speaks about delegation of Powers
A. Rule 21
B. Rule 22
C. Rule 23
D. Rule 24
72. Rule___ of CCS(Conduct) Rules, 1964 speaks about Repeal and saving
A. Rule 22
B. Rule 23
C. Rule 24
D. Rule 25
73. In this part of CCS(Conduct) Rules, 1964 the prevention of corruption Act
1988 is reproduced:
A. Appendix-I
B. Appendix-II
C. Appendix-III
D. Appendix-IV
74. Financial Year covers the period
A. From 01 Jan to 31 Dec
B. From 01 April to 31 March next year
C. From 01 July to 30 June next year
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D. 01 September to 31 August next year

75. Presentation of Budget/ Annual Financial Statement to Parliament is made
under the provision of Article
A. 112 (1)
B. 112 (2)
C. 113 (1)
D. 113 (2)
76. Who shall arrange to lay Budget/ Annual Financial Statement before both
the Houses of Parliament
A. Concerned Ministry/Department
B. CGA
C. Finance Minister
D. Public Account Committee
77. The provisions for preparation, formulation and submission of budget to the
Parliament are contained in Articles
A. 112 to 116 of the Constitution of India.
B. 112 to 115 of the Constitution of India
C. 110 to 114 of the Constitution of India
D. 111 to 117 of the Constitution of India
78. The budget shall contain the following: -
A. Estimates of all revenues expected to be raised during the financial year to
which the budget relates
B. Estimates of all expenditure for each programme, scheme and project in that
financial year;
C. Estimates of all interest and debt servicing charges and any repayments on
loans in that financial year;
D. All of the above
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79. State whether true or false The accounting heads under which major tax and
non-tax revenues are collected shall be prescribed by the administrative
Ministry in consultation with the Budget Division in the Finance Ministry.
A. True
B. False
80. The rates of user charges should be linked with appropriate price indices and
reviewed at least
A. every year
B. every two years
C. every three years
D. every five years
81. The expenditure Charged on the Consolidated Fund and expenditure for
which a vote of the Lok Sabha is required have been provisioned in
A. Article 112 (1) and Article 112 (2) respectively
B. Article 112 (2) and Article 113(3) respectively
C. Article 112 (3) and Article 113(3) respectively
D. Article 112 (3) and Article 113(2) respectively
82. The estimates for expenditure for which vote of Lok Sabha is required shall
be in the form of
A. Vote on Account
B. Demand for Grants
C. Vote for Grants
D. Vote on Demand
83. The final unit of appropriation is
A. Major Head
B. Minor Head
C. Primary Head
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D. Object head
84. State whether One Demand for Grant is presented in respect of each
Ministry or Department and under no circumstances more than one Demand
for Grant in respect of a single Ministry or Department shall be presented
A. True
B. False
85. The Demand for Grants shall be presented to Parliament at
A. single level
B. two levels
C. three level
D. four levels
86. Pick the incorrect one
A. The Demand for Grants shall be presented to Parliament at two levels.
B. The main Demand for Grants shall be presented to Parliament by the Ministry
of Finance, Budget Division along with the Annual Financial Statement
C. The Detailed Demands for Grants, for consideration by the “Public Account
Committee (PAC) of the Parliament, are laid on the Table of the Lok Sabha by
the concerned Ministries/ Departments, as per dates approved from time to
time.
D. None the above
87. The heads under which provision for expenditure shall be made in the
Demands for Grants or Appropriation shall be prescribed by the Finance
Ministry in consultation with the
A. CGA
B. CAG
C. Public Account Committee
D. Administrative Ministry or Department.
88. DRSC stands for
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A. Disaster Relief Standing Committee

B. Departmentally Related Standing Committee
C. Demand Reviewing Standing Committee
D. Demand Review & Structure Committee
89. Outcome Budget Statement is prepared by Department of Expenditure in
consultation with the concerned Ministries and
A. Union Cabinet
B. Finance Commission
C. NITI Aayog
90. The budget statement linking outlays against each scheme/project with the
outputs/deliverables and medium term outcomes is known as
A. Performance Budget
B. Output Budget
C. Deliverable Budget
D. Outcome Budget
91. MTEF Statement stand for
A. Medium Term Expenditure Framework
B. Most Tolerable Efficiency Factor
92. If the Appropriation Bill seeking authorization of the Parliament to make
expenditure in consonance with the Budget proposal is likely to be passed after
the start of the financial year to which it corresponds then pending the
completion of the procedure prescribed in Article 113 of the Constitution for
the passing of the Budget, to cover expenditure for a brief period the Finance
Ministry may need to obtain a
A. Vote on Credit
B. Vote on Demand
C. Vote on Account
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D. Credit on Demand
93. Vote on Account’ has been referred to in
A. Article 113 of the Constitution.

B. Article 114 of the Constitution.
C. Article 115 of the Constitution.
D. Article 116 of the Constitution.
94. State whether true or false Funds made available under Vote on Account
may be utilized for expenditure on a ‘New Service’.
A. True
B. False
95. A copy of the entries made in GFR 5 during the preceding month shall be
sent by the officer maintaining it, to the Head of the Department or other
designated Controlling Officer on
A. 1 st day of next month
B. 3 rd day of next month
C. 7 th day of next month
D. 15th day of next month
96. State whether true or false This statement shall also include adjustment of
an inward claim, etc., communicated by Pay and Accounts Officer directly to the
DDO (and not to his Grant Controlling Officer). If there are no entries in the
register in any month, a statement need not be sent.
A. True
B. False
97. To monitor the receipt of the returns from DDOs, the Controlling Officer will
maintain a broadsheet in Form
A. GFR 3
B. GFR 4
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C. GFR 5
D. GFR 6
98. Pick the correct one regrading examining the point by the Controlling Officer
on receipt of the returns from DDOs.
(i) that the accounts classification has been properly given
(ii) that progressive expenditure has been properly noted and the available
balances worked out correctly
(iii) that expenditure up-to-date is within the grant or appropriation
(iv) that the returns have been signed by Disbursing Officers. Where he finds
defects in any of these respects, he shall take steps to rectify the defect.
A. i, ii and iii
B. i, ii and iv
C. ii, iii and iv
D. All of the above
99. When all the returns from the Disbursing Officers for a particular month have
been received and found to be in order, the Controlling Officer shall compile a
statement in Form
A. GFR 5
B. GFR 6
C. GFR 7
D. GFR 9
100. On receipt of all the necessary returns, the Head of the Department shall
prepare a consolidated account showing the complete expenditure from the
grant or appropriation at his disposal upto the end of the preceding month in
Form
A. GFR 7
B. GFR 8
C. GFR 9
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D. GFR 10
101. Who shall be responsible for the monthly reconciliation of the figures given
in the accounts maintained by the Head of the Department with those
appearing in the Accounts Officer’s books?
A. DDO & Accounts Officer jointly
B. DDO & Head of Department jointly
C. Head of Department & Accounts Officer jointly
D. All of the above jointly.
A. DDOs shall maintain a Bill Register in Form TR 28-A, and note all bills
presented for payment to the PAO in the register. Payment details shall be
noted in the appropriate column of the Bill Register.
B. The PAOs shall furnish to each of the DDOs including Cheque – drawing DDOs,
an extract from the expenditure control register or from the Compilation Sheet
every month. statements for May to March shall also contain Progressive
Figures.
C. The DDO shall furnish to the PAO a certificate of agreement of the figures
as per his books with those indicated by the PAOs by the 15th day of the
month following the month of accounts.
D. The Principal Accounts Officer (or PAO wherever payments, relating to a
grant are handled wholly by a PAO) of each Ministry, shall send a monthly
statement showing the expenditure vis-à-vis the Budget provision under the
various heads of accounts to the Heads of Departments responsible for overall
control of expenditure against grant of the Ministry as a whole.
103. The Head of the Department shall furnish a quarterly certificate to the
Principal Accounts Officer certifying the correctness of the figures relating to
Grant for the quarter by
A. the 15th of the following month after the end of quarters
B. the 15th of the second following month after the end of quarters
C. the last day of following month after the end of quarters
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D. the last day of second following month after the end of quarters
104. The Departments of the Central Government shall obtain from their Heads
of Departments and other offices under them the departmental figures of
expenditure in Form GFR 8 by
A. the 7th of the following the month
B. the 10th of the following the month
C. the 15th of the following the month
D. the last day of the following the month
105. A Broadsheet shall be maintained by the Departments of Central
Government or each Head of Department and other authorities directly under
them, to watch the prompt receipt of the various returns from month to month
in Form
A. GFR 9
B. GFR 10
C. GFR 11
D. GFR 11
106. In order to maintain proper control over expenditure, a Controlling Officer
shall obtain from the spending authorities liability statements in Form GFR 3- A
every month, starting from the month of
A. April
B. June
C. September
D. October
107. The Controlling Officer maintains a Liability Register in Form
A. GFR 2
B. GFR 3
C. GFR 3A
D. GFR 6
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108. Ultimately responsible for the control of expenditure against the

grant/appropriation is
A. Head of Department
B. Accounts Officer
C. Authority administering the grant/appropriation
D. Head of Department & Accounts Officer jointly.
109. The Accounts Officer shall not allow any payment against sanctions in
excess of the Budget provisions unless there is specific approval of the
B. Chief Controller of Account
C. Controller General of Accounts
D. Chief Accounting Authority.
110. State whether true or false The savings as well as provisions even though
that cannot be profitably utilised shall not be surrendered to Government
before the end of the year. No savings shall be held in reserve for possible future
excesses.
A. True
B. False
111. Re-appropriation of Funds has been referred to in
A. Rule 10 of the Delegation of Financial Powers Rules
B. Rule 10 of GFR 2017
C. Rule 10 of R & P 1983
D. Rule 10 of GAR 1990
112. Re-appropriation of fund involves transfer of fund from
A. One department to another
B. One major head to another
C. Capital to Revenue or vice versa
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D. One primary unit to another.

113. An application for re-appropriation of funds shall ordinarily be supported
by a statement in Form
A. GFR 1
B. GFR 2
C. GFR 3
D. GFR 4
114. In all orders sanctioning re-appropriation, the reasons saving and excess
and affected primary units (secondary units, wherever necessary shall be
invariably Stated for amount of
A. Rupees 50 thousand or over
B. Rupees 1 lakh or over
C. Rupees 2 lakh or over
D. Rupees 5 lakh or over
115. Supplementary Grant has been mentioned in Article
A. 113 of the Constitution
B. 114 of the Constitution
C. 115 of the Constitution
D. 116 of the Constitution
116. Expenditure in excess of the provisions for the service included in an
Appropriation (Vote on Account) Act shall be met
A. By Supplementary Grant
B. By Excess Grant
C. By an advance from Consolidated Fund
D. By an advance from Contingency Fund
117. Contingency Fund of India has been set up under Article
A. 266 (1)
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B. 267 (1)
C. 266 (2)
D. 267 (2)
118. The procedure for obtaining an advance from the Contingency Fund and
recoupment of the Fund shall be as laid down in the
A. Contingency Fund of India Rules 1952
B. Contingency Fund of India Rules 1955
C. Treasury Rule
D. GAR 1990
119. Who appears before the Committee on Public Accounts and any other
Parliamentary Committee for examination of accounts?
B. CCA
C. CAA
D. Financial Advisor
120. All contracts shall be made by an authority empowered to do so by or
under the orders of the President in terms of
A. Article 299 (1)
B. Article 299 (2)
C. Article 301 (1)
D. Article 301 (2)
121. The various classes of contracts and assurances of property, which may be
executed by different authorities, are specified in the Notifications issued from
time to time by the
A. Ministry of Finance
B. Ministry of Law
C. Ministry of Trade & Commerce
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D. Ministry of Industries
122. The powers of various authorities, the conditions under which such powers
should be exercised and the general procedure prescribed with regard to
various classes of contracts and assurances of property are laid down in
A. Rule 107 of GFR 2017
B. Rule 79 of R&P 1983
C. Rule 52 of GAR 1990
D. Rule 21 of the Delegation of Financial Powers Rules.
123. State whether true or false The modifications in standard forms of contracts
should be carried out only after obtaining legal advice.
A. True
B. False
124. A Ministry or Department may, at its discretion, make purchases by issuing
purchase orders containing basic terms and conditions of value up to
A. Rs. 200000/-
B. Rs. 250000/-
C. Rs. 300000/-
D. Rs. 500000/-
125. Tender documents include the General Conditions of Contract (GCC),
Special Conditions of Contract (SCC) and scope of work, the letter of acceptance
will result in a binding contract in respect of Works Contracts, or Contracts for
purchases valued between
A. Rs. 100000-500000
B. Rs. 200000-1000000
C. Rs. 100000-1000000
D. Rs. 200000-1000000
126. A Contract document should be executed, with all necessary clauses to
make it a self-contained Contract in respect of contracts for works with
estimated value and purchase of
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A. Rs. 1000000 or above

B. Rs. 1500000 or above
C. Rs. 2000000 or above
D. Rs. 5000000 or above
127. Contract document should be invariably executed in cases of following
except
A. turnkey works
B. maintenance of equipment
C. provision of services
D. purchase of IT products
128. Contract document, where necessary, should be executed
A. within 21 days of the issue of letter of acceptance
B. within 21 days of the opening of bid
C. within 30 days of the issue of letter of acceptance
D. within 30 days of the opening of bid
129. State whether true or false Non-executing a contract by the Contractor or
Supplier within the prescribed period would not constitute sufficient ground for
annulment of the award and forfeiture of Earnest Money Deposit.
A. True
B. False
130. Contract in which the price payable for supplies or services under the
contract is determined on the basis of actual cost of production of the supplies
or services concerned plus profit either at a fixed rate per unit or at a fixed
percentage on the actual cost of production is called
A. Fixed Rate Contract
B. Finished Rate Contract
C. Cost Plus Contract
D. Negotiated Contract
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131. Price Variation Clause can be provided only in long-term contracts, where
the delivery period extends
A. up-to 18 months
B. up-to 36 months
C. beyond 36 months
D. beyond 18 months
132. The variations under Price Variation Clause are calculated by using indices
published by Governments or
A. Chambers of Commerce
B. Chambers of Trade
C. Chambers of Industries
D. All of the threes
133. No price adjustment under Price Variation Clause will be made in favour of
the supplier where resultant increase is lower than
A. 1%
B. 2%
C. 5%
D. 10%.
134. No price variation will be admissible beyond the original Scheduled
Delivery Date for defaults on the part of the supplier. However, it may be
allowed beyond the original Scheduled Delivery Date, by specific alteration of
that date through an amendment to the contract in cases of Force Majeure or
defaults by Government.
A. True
B. False
135. Copies of all contracts and agreements for purchases, and of all rate and
running contracts entered into by civil departments of the Government other
than the departments like the DGS&D should be sent to the Audit Officer and
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/or the Accounts officer as the case may be when value of the
contracts/agreements are of
A. Rs. 10 lakh and above
B. Rs. 15 lakh and above
C. Rs. 20 lakh and above
D. Rs. 25 lakh and above
136. Provision for recovery of liquidated damages applies when
A. Item/service received less than supply/work order
B. Description of items are different than what required in supply order
C. Items/services delivered beyond scheduled delivery date
D. Items/service supplied or rendered are in damaged/inappropriate condition.
137. No claim for the payment from contractor shall be entertained after the
lapse of
A. 3 years of arising of the claim.
B. 5 years of arising of the claim
C. 7 years of arising of the claim
D. 10 years of arising of the claim
138. Monthly review should be made of all bank guarantees or other
instruments expiring
A. within 6 months
B. after 6 months
C. within 3 months
D. after 3 months
139. An authority competent to incur expenditure may sanction the purchase of
goods required for use in public service in accordance with provisions given in
the
A. Delegation of Financial Powers Rules
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B. Departmental Regulations
C. R&P
D. GFR
140. The terms rate contract pertains to
A. Ministries/Departments
B. DGS&D
C. Ministry of Finance
D. Ministry of Corporate Affairs
141. GeM stands for
A. Government Money
B. Government e-marketing
C. Government e-market Place
D. Goods e-market place
A. Up to Rs.50,000/- through any of the available suppliers on the GeM, meeting
the requisite quality, specification and delivery period.
B. Above Rs.50,000/- and up to Rs.30,00,000/- through the GeM Seller having
lowest price amongst the available sellers, of at least three different
manufacturers, on GeM, meeting the requisite quality, specification and
delivery period.
C. Above Rs.30,00,000/- through the supplier having lowest price meeting the
requisite quality, specification and delivery period after mandatorily obtaining
bids, using online bidding or reverse auction tool provided on GeM.
D. None (all of the above are correct)
143. The Ministries/Departments shall l project their Annual Procurement Plan
of goods and services on GeM portal within
A. 30 days of Budget approval.
B. 30 days of financial year
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C. 90 days of budget approval

D. 90 days of financial year
144. Depending on the nature of the goods the supplier(s) will be registered for
a fixed period between
A. 1 to 2 years
B. 1 to 3 years
C. 2 to 3 years
D. 2 to 5 years
145. If a procuring entity determines that the bidder has breached the code of
integrity it may debar a bidder or any of its successors from participating in any
procurement process undertaken by it for a period
A. not exceeding two years
B. not exceeding three years
C. not exceeding five years
D. not exceeding ten years
146. Purchase of goods without inviting quotations or bids on the basis of a
certificate to be recorded by the competent authority up-to the value of Rupees
A. 10000/-
B. 15000/-
C. 25000/-
D. 50000/-
147. Purchase of goods without inviting quotations or bids on the basis of a
certificate to be recorded by the competent authority up-to the certain has been
given in GFR under Rule
A. 145
B. 147
C. 150
D. 154
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148. Purchase of goods on each occasion may be made on the recommendations

of a duly constituted Local Purchase Committee costing
A. above Rs. 10,000 up-to Rs.1,00,000/-
B. above Rs. 15,000 up-to Rs.1,50,000/-
C. above Rs. 25,000 up-to Rs.1,50,000/-
D. above Rs. 25,000 up-to Rs.2,50,000/-
149. Purchase of goods on each occasion may be made on the recommendations
of a duly constituted Local Purchase Committee has been referred to in GFR
under Rule
A. 151
B. 154
C. 155
D. 157
150. State whether true or false It is desirable, however, not mandatory for all
Ministries/Department s of the Central Government, their attached and
Subordinate Offices and Autonomous /Statutory Bodies to publish their tender
enquiries, corrigenda thereon and details of bid awards on the Central Public
Procurement Portal (CPPP).
A. True
B. False
151. It is mandatory for Ministries/ Departments to receive all bids through
eprocurement portals in respect of all procurements. These instructions will not
apply to procurements made by Ministries/ Departments through
A. Multinational Companies
B. Public Sector Undertakings
C. DGSD Rate
D. Make in India Companies
152. Advertised Tender Enquiry should be resorted for procurement of goods of
estimated value of Rupees
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A. 10 lakh and above

B. 20 lakh and above
C. 25 lakh and above
D. 30 lakh and above
153. CPPP Stands for
A. Central Public Procurement Portal
B. Centralized Purchase & Payment Portal
C. Common Public Procurement Portal
D. Common Purchase & Payment Portal
154. Ordinarily, from the date of publication of the tender notice or availability
of the bidding document for sale, whichever is later the minimum time to be
allowed for submission of bids should be
A. 2 weeks
B. 3 weeks
C. 4 weeks
D. 7 weeks
155. Where the bids from abroad are also to be obtained, the minimum period
should be kept as
A. 3 weeks for domestic and 4 weeks for foreign bidders.
B. 3 weeks for both domestic and foreign bidders.
C. 4 weeks for both domestic and foreign bidders
D. 4 weeks for domestic and 6 weeks for foreign bidders
156. Limited Tender Enquiry may be adopted when estimated value of the
goods to be procured is up to Rupees
A. 10 lakh
B. 15 lakh
C. 20 lakh
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D. 25 lakh
157. Copies of the bidding document should be sent directly by speed
post/registered post/courier/ email to firms which are borne on the list of
registered suppliers for the goods in question under
A. Advertised Tender Enquiry
B. Limited Tender Enquiry
C. Multi Tender Enquiry
D. Two Stage Tender Enquiry
158. The number of supplier firms in Limited Tender Enquiry should be
A. not less than three
B. more than three
C. four
D. six
159. Purchase through Limited Tender Enquiry may be adopted even where the
estimated value of the procurement is more than 25 lakh in the following
circumstances except
A. The competent authority in the Ministry or Department certifies that the
demand is urgent and any additional expenditure involved by not procuring
through advertised tender enquiry is justified in view of urgency.
B. There are sufficient reasons indicating that it will not be in public interest to
procure the goods through advertised tender enquiry.
C. The sources of supply are definitely known and possibility of fresh source(s)
beyond those being tapped is remote.
D. The goods under procurement is of high value and delicate nature.
A. For purchasing high value plant, machinery etc. of a complex and technical
nature, bids may be obtained in two parts- Technical bid and Financial bid.
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B. Technical bid consists of all technical detail s along with commercial terms
and conditions and Financial bid indicating item-wise price for the items
mentioned in the technical bid.
C. The technical bid and the financial bid should be sealed by the bidder in
separate covers duly super-scribed and both these sealed covers are
submitted separately.
D. The technical bids are to be opened by the purchasing Ministry or
Department at the first instance and evaluated by a competent committee or
authority. At the second stage financial bids of only these technically acceptable
offers should be opened after intimating them the date and time of opening the
financial bid for further evaluation and ranking before awarding the contract.
161. Procurement from a single source may be resorted to in the following
circumstances except:
A. It is in the knowledge of the user department that only a particular firm is the
manufacturer of the required goods
B. In a case of emergency and reason for such decision is to be recorded and
approval of competent authority obtained.
C. For standardisation of machinery or spare parts to be compatible to the
existing sets of equipment (on the advice of a competent technical expert and
approved by the competent authority), the required item is to be purchased
only from a selected firm
162. Proprietary Article Certificate is applicable in
A. Limited Tender Enquiry
B. Advertised Tender Enquiry
C. Single Tender Enquiry
D. Two Bid Enquiry Tender
163. An online real-time purchasing technique utilised by the procuring entity
to select the successful bid, which involves presentation by bidders of
successively more favourable bids during a scheduled period of time and
automatic evaluation of bids is called
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A. Electronic Procurement
B. Electronic Reverse Auction
C. Electronic Buyer Seller Action
D. Electronic Deliberation
164. State whether true or fasle Maintenance contract(s) of suitable period
either with the supplier of the goods or with any other competent firm, not
necessarily the supplier of the subject goods is/are especially needed for
sophisticated and costly equipment and machinery.
A. True
B. False
165. To safeguard against a bidder’s withdrawing or altering its bid during the
bid validity period in the case of advertised or limited tender enquiry, Bid
Security is obtained. Bid Security is also called
A. Security Deposit
B. Performance Deposit
C. Work Guarantee
D. Earnest Money
166. Amount of bid security should ordinarily range between
A. 1 to 5% of the estimated value of the goods to be procured.
B. 2 to 5% of the estimated value of the goods to be procured.
C. 3 to 5% of the estimated value of the goods to be procured.
D. 5 to 10 of the estimated value of the goods to be procured.
167. Bid Security may be exempted for
A. Micro and Small Enterprises (MSEs)
B. Suppliers registered with the Central Purchase Organisation or the concerned
Ministry or Department.
C. Both of the above
D. None
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168. The bid security is normally to remain valid for a period of

A. 30 days beyond the final bid validity period.
B. 30 days from date of inviting bid
C. 45 days beyond the final bid validity period
D. 45 days from date of inviting bid
169. Bid securities of the unsuccessful bidders should be returned to them at
the earliest after expiry of the final bid validity and latest on or before the
A. 30th day after the award of the contract.
B. 45th day after the award of the contract
C. 60th day after the award of the contract
D. 75th day after the award of the contract
170. Performance Security should be for an amount of (of the value of the
contract as specified in the bid documents)
A. 2 to 5%
B. 5 to 10%
C. 5 to 15%
D. 10 to 15%
171. Period for which Performance Security should remain valid beyond the
date of completion of all contractual obligations of the supplier including
warranty obligations?
A. 30 days
B. 45 days
C. 60 days
D. 90 days
172. Advance payments for procurement of goods and services may be made in
cases advance payment demanded
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A. by firms holding maintenance contracts for servicing of Airconditioners,

computers, other costly equipment, etc. by firms against fabrication contracts,
turn-key contracts etc.
B. by firms supplying high value machinery and plants.
C. by firms supplying scientific and technical items
D. by firms supplying items are located abroad.
173. In case of advance to private firms, it should not exceed:
A. 10% of the contract value
B. 20% of the contract value
C. 30% of the contract value
D. 50% of the contract value
174. In case of advance to a State or Central Government agency or a Public
Sector Undertaking, it should not exceed:
A. 20% of the contract value
B. 25% of the contract value
C. 30% of the contract value
D. 40% of the contract value
175. In case of maintenance contract, the amount of advance should not exceed
the amount payable for
A. 2 months under the contract.
B. 3 month sunder the contract
C. 6 month sunder the contract
D. 12 months under the contract
176. Ministries or Departments of the Central Government may relax the
ceilings (including percentage laid down for advance payment for private firms)
in consultation with
A. CGA
B. CA&G
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C. their Principal Accounts Officer

D. their Financial Advisers
177. State whether true or false if a firm quotes NIL charges/consideration, the
bid shall be given priority and be treated as lowest one as it will most
economical to the State”
A. True
B. False
178. In case a purchase Committee is constituted to purchase or recommend
the procurement, no member of the purchase Committee should be reporting
directly to any other member of such Committee in cases estimated value of
procurement exceeds
A. Rs. 10 lakhs
B. Rs. 25 lakhs
C. Rs. 50 lakhs
D. Rs. 1 crore
179. State whether true or false Disclosure by the bidder of any previous
transgressions made in respect of code of integrity with any entity in any
country during the last five (05) years or of being debarred by any other
procuring entity.
A. True
B. False
180. Services typically involve providing expert or strategic advice is called
A. Consulting Service
B. Non-consulting Services
C. Advisory Services
D. Management Services
181. Preparation of a long list of potential consultants may be done on the basis
of formal or informal enquiries from other Ministries or Departments or
Organizations involved in similar activities, Chambers of Commerce & Industry,
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Association of consultancy firms etc. Where the estimated cost of the consulting
service is up to Rupees
A. 10 lakh
B. 15 lakh
C. 25 lakh
D. 40 lakh
182. “Expression of Interest” should be sought where the estimated cost of the
consulting services is
A. above Rs. 20 lakh
B. above Rs. 25 lakh
C. up-to Rs. 20 lakh
D. up-to Rs. 25 lakh
183. The number of short listed consultants should
A. not be less than three.
B. be more than three
C. not be less than six
D. be more than six
184. RFP stands for
A. Requirement for Procurement
B. Request for Procurement
C. Request for Purchase & Payment
D. Request for Proposal
185. Technical bids should be analysed and evaluated by a
A. Consultancy Evaluation Committee (CEC) constituted by the Ministry or
Department.
B. Consultancy Evaluation Committee (CEC) constituted by the Ministry of
Finance
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C. Consultancy Evaluation Committee (CEC) constituted by Head of Department

D. Consultancy Evaluation Committee (CEC) constituted by the Parliament.
186. QCBS stands for
A. Quality Control & Budgeting System
B. Quality and Cost Based Selection
C. Quality Control Based Selection
D. Quality and Cost Based Supply
187. The weight age of the technical parameters i.e. non- financial parameters
in no case should exceed
A. 30%
B. 50%
C. 60%
D. 80%
188. Services which involve physical, measurable deliverables/outcomes, where
performance standards can be clearly identified and consistently applied, are
classified as
A. Contingent Services
B. Labour Services
C. Non-consulting Services
D. Work Charged Services
A. For identification of likely contractors the Ministry or Department should
prepare a list of likely and potential contractors on the basis of formal or
informal enquiries from other Ministries or Departments and Organisations
involved in similar activities, scrutiny of ‘Yellow pages’, and trade journals, if
available, web site etc.
B. The number of the identified contractors for issuing limited tender enquiry
for estimated value of the non-consulting service up-to Rs.10 lakhs should not
be less than six.
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C. For estimated value of the non-consulting service above Rs.10 lakhs The
Ministry or Department should issue advertisement in such case should be
given on Central Public Procurement Portal (CPPP)
D. None (All of the above are correct)
190. Works which add capital value to existing assets but do not create new
assets are called
A. Original Works
B. Repair Works
C. Minor Works
D. Contingent Works
191. New constructions, site preparation, additions and alterations to existing
works, special repairs to newly purchased or previously abandoned buildings or
structures, including re-modelling or replacement are called
A. Original Works
B. Repair Works
C. Minor Works
D. Contingent Works
192. Subject to certain conditions a Ministry or Department at its discretion may
directly execute repair works estimated to cost up to Rupees
A. 10 lakhs
B. 15 lakhs
C. 20 lakhs
D. 30 lakhs
193. A Ministry or Department may, at its discretion, assign to any Public Works
Organisation (PWO) repair works estimated to cost above Rupees 30 Lakhs and
original/minor works of
A. above 50 lakh
B. above 1 crore
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C. above 2 crore
D. any value
194. Pick the incorrect one No works shall be commenced or liability incurred in
connection with it until
A. administrative approval has been obtained from the appropriate authority in
each case.
B. sanction to incur expenditure has been obtained from the competent
authority.
C. a properly detailed design has been sanctioned; while designing the projects
etc, principles of Life Cycle cost may also be considered.
D. funds to cover the charge during the year and beyond till completion of the
work have been provided by competent authority.
195. State whether true or false For purpose of approval and sanctions, a group
of works which forms one project, shall be considered as one work. Therefore,
approval or sanction of higher authority is not required as cost of each particular
work in the project is within the powers of such approval or sanction of a lower
authority.
A. True
B. False
196. Open tenders will be called for works costing Rupees
A. 1 lakh to 10 lakh
B. 2 lakh to 15 lakh
C. 3 lakh to 20 lakh
D. 5 lakh to 30 lakh
197. Limited tenders will be called for works costing less than Rupees
A. 1 lakh
B. 2 lakh
C. 5 lakh
D. 10 lakh
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198. To review the progress of the work, the Administrative Ministry or

Department will set up a Review Committee consisting of a representative each
from the Administrative Ministry, Finance (Internal Finance Wing) and the
Executing Agency when the estimate cost of approved project is Rupees
A. 50 crore and above
B. 100 crore and above
C. 200 crore and above
D. 500 crore and above
199. The Review Committee shall have the powers to accept variation within
A. 5% of the approved estimates.
B. 10% of the approved estimates
C. 10% of the approved estimates
D. 15% of the approved estimates
200. Accounts of the Union Government shall be prepared by
A. CGA
B. C&AG
C. Financial Advisor of the concerned Ministry/Department
201. Accounts of the Union Government shall be certified by
A. CGA
B. C&AG
C. Financial Advisor of the concerned Ministry/Department
202. Accounts of the Union Government shall be submitted to the President of
India, preferably within
A. 1 month of close of the Financial Year
B. 3 months of close of the Financial Year
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C. 6 months of close of the Financial Year

D. 9 months of close of the Financial Year
203. Who shall cause Accounts of the Union Government to be laid before each
House of Parliament?
A. Finance Minister
B. Union Cabinet
C. C&AG
D. President
204. The Accounts of the Union Government shall be kept in such form as the
President may, on the advice of the Comptroller and Auditor General of India,
prescribe as given in Article
A. 148
B. 149
C. 150
D. 151
205. Who is responsible for prescribing the form of accounts of the Union and
States, and to frame, or revise, rules and manuals relating thereto on behalf of
the President of India on the advice of the Comptroller and Auditor General of
India?
A. Accountant General
B. CCA
C. CAA
D. CGA
206. Government accounts shall be prepared on
A. cash basis.
B. credit basis
C. accrual basis
D. any of the above
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207. Government accounts shall be kept in

A. single part
B. two parts
C. three parts
D. four parts
A. Consolidated Fund is divided into two Divisions, namely, ‘Revenue’ and
‘Capital’ divisions.
B. The Revenue Division comprises two sections namely Receipt Heads
(Revenue Account) dealing with the proceeds of taxation and other receipts
classified as revenue and the section ‘Expenditure Heads (Revenue Account)’
dealing with the revenue expenditure met therefrom.
C. The Capital Division comprises two sections, viz., ‘Receipt Heads (Capital
Account)’ and ‘Expenditure Heads (Capital Account)’
D. These sections are in turn divided into sectors such as ‘General Services’,
‘Social and Community Services’, ‘Economic Services’, etc., under which specific
functions or services are grouped corresponding to the sectors of classification
and which are represented by Major Heads (comprising Sub-Major Heads
wherever necessary).
209. Contingency Fund of Union Territories are set up by the Government of
India under
A. Section 48 of Government of Union Territories Act, 1963.
B. Section 52 of Government of Union Territories Act, 1948
C. Section 62 of Government of Union Territories Act, 1965
D. Section 108 of Government of Union Territories Act, 1967
210. Transactions relating to debt (other than those included in Part-I), reserve
funds, deposits, advances, suspense, remittances and cash balances shall be
recorded in
A. Consolidated Fund
B. Contingency Fund
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C. Public Account
D. Departmental Fund
211. The classification of transaction in Government Accounts shall have closer
reference to
A. Function/Programme/Activity
B. Department/Ministry
C. Capital and Revenue
D. Charged and Voted
212. Classification of Government Accounts consists of
A. 4 tiers
B. 5 tiers
C. 6 tiers
D. 7 tiers
213. The six tiers of Government Accounts are represented by a unique
A. 15 digits’ numeric code.
B. 15 digits’ alpha-numeric code
C. 13 digits’ numeric code.
D. 13 digits’ alpha-numeric code
A. The List of Major and Minor Heads of Accounts of Union and States is
maintained by the Ministry of Finance (Department of Expenditure – Controller
General of Accounts)
B. CGA is authorised to open a new head of account on the advice of the C&AG
under the Article 150 of the Constitution.
C. Ministries/Departments may open Sub-Heads and Detailed Heads as required
by them in consultation with the Budget Division of the Ministry of Finance.
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D. Principal Accounts Offices of Ministry/Department may open Sub/Detailed

Heads required under the Minor Heads falling within the Consolidated Fund
of India subject to certain restriction.
215. The Object Heads have been prescribed under Government of India’s
Orders below Rule 8 of
A. R&P 1983
B. GFR 2017
C. GAR 1990
D. Delegation of Financial Power Rules
216. State whether true or false In cases of doubt regarding the Head under
which a transaction should be accounted, the matter shall be referred to the
Principal Accounts Officer of the Ministry/Department concerned for
clarification of the Ministry of Finance and the CA&G, wherever necessary.
A. True
B. False
217. RBI shall nominate a bank to function as Accredited Bank of a Ministry or
Department, in consultation with the
A. CGA
B. C&AG
C. PAO
D. Finance Minister
218. Pick the correct ones
(i) Public Financial Management System (PFMS) an integrated Financial
Management System of CGA shall be used for sanction preparation, bill
processing, payment, receipt management, Direct Benefit Transfer, fund flow
management and financial reporting.
(ii) All the payment, to the extent possible, shall be released ‘just-in-time’ by
the Ministries through PFMS.
(iii) Detailed Demand for Grants (DDG), as approved, must be uploaded on PFMS
by the end of the financial year.
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(iv) All the reappropriation orders, surrender order shall be generated through
PFMS system. (v) All grantee institutions shall submit Utilisation Certificates on
PFMS.
A. i, ii, iii and iv
B. i, ii, iv and v
C. ii, iii, iv and v
D. All of the above
219. DBT should include
A. in-kind transfers to beneficiaries
B. in cash transfers to beneficiaries
C. transfers/honorariums given to various enablers of government schemes
D. All of the above.
220. Transaction charges for the financial intermediaries facilitating DBT
payments shall be paid as stipulated by
A. Union Cabinet
B. Ministry of Finance
221. Appropriation Accounts of Central Ministries/Departments other than
Ministry of Railways, Defence and Posts shall be prepared by the
A. CCA
B. CGA
C. C&AG
D. Principal Accounts Officer
222. Appropriation Accounts of Central Ministries/Departments shall be
prepared under the guidance of
A. CCA
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B. CGA
C. C&AG
223. Who signs the Appropriation Accounts of Central Ministries/Departments?
A. CAA
B. CGA
C. C&AG
224. Union Government Appropriation Accounts (Civil) that required to be
submitted to Parliament, shall be prepared by
A. Principal Accounts Officer
B. CCA
C. CA&G
D. CGA
225. State whether true or false Appropriation Accounts pertaining to
Departments of Posts and Defence Services shall be prepared and signed by the
Secretaries to the Government of India in the Department of Posts and Ministry
of Defence respectively and that of Ministry of Railways by the Chairman,
Railway Board.
A. True
B. False
226. Accounts showing under the respective Heads the annual receipts and
disbursements and statement of balances for the purpose of the Union, are
called
A. Appropriation Accounts
B. Finance Accounts
C. Proforma Accounts
D. Balance Sheet
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227. Finance accounts of the Government of India (including transactions of

Department of Posts and Ministries of Defence and Railways and transactions
under Public Account of India of Union Territory Governments) shall be
prepared and signed by the
A. CGA
B. C&AG
C. Secretary (Expenditure), Ministry of Finance
D. Finance Minister
228. Finance accounts of the Government of India is countersigned by the
A. CGA
B. C&AG
C. Secretary (Expenditure), Ministry of Finance
D. Finance Minister
229. The certified Annual Accounts and the Reports relating to the accounts
shall be submitted by the Comptroller and Auditor General of India to the
President in accordance with the provisions of
A. Section 10 of DPC Act, 1971 & Article 150 of Constitution
B. Section 11 of DPC Act, 1971 & Article 151 of Constitution
C. Section 11 of DPC Act, 1971 & Article 150 of Constitution
D. Section 10 of DPC Act, 1971 & Article 151 of Constitution
230. The Appropriation and Finance Accounts shall be prepared by the
respective authorities on the dates mutually agreed upon with the
A. CGA
B. C&AG
C. DRSC
D. Finance Minister
231. State whether true or false Details of the financial stakes of the
Administrative Ministries/ PSUs/ Subordinate/ Statutory/ Autonomous Bodies
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in Public Private Partnerships (PPP)/ Production Sharing Contracts (PSCs)/ Joint

Ventures (JV’s)/ Subsidiary companies etc. should be disclosed Finance
Accounts.
A. True
B. False
A. Proforma Accounts is suitable for Government Departments working on a
commercial or quasi-commercial basis
B. This includes the maintenance of suitable Manufacturing, Trading, Profit &
Loss Accounts and Balance Sheet.
C. The Head of the units shall be required to maintain such subsidiary
proforma accounts in commercial form as may be agreed between
Government and CGA.
D. None of the above (All of the above are correct)
233. Proforma accounts of regular Government Workshops and Factories shall
be kept in accordance with the detailed rules and procedure prescribed in the
A. GAR, 1990
B. R&P, 1983
C. GFR, 2017
D. Departmental regulations.
234. Proforma accounts relating to Public Works shall be prepared by the
A. Divisional Officer
B. CCA
C. Accounts Officers
D. CGA
235. Proforma accounts relating to Public Works shall be prepared by the
Accounts Officers in accordance with the instructions contained in
A. Departmental regulations
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B. Account Code for Accountants General.

C. GAR, 1990
D. Works Manual.
236. Where commercial accounts are maintained for the purpose of assessment
of the cost of an article or service, who shall ensure that adequate regulations
are framed with the approval of Government in order to ensure that the cost
deduced from the accounts is accurate and true?
A. Head of the Unit
B. CAG
C. CGA
D. CCA
237. Subsidiary accounts and statements shall be submitted on such date as may
be required by to the
A. CCA
B. CAA
C. CGA
D. Accounts Officer
238. Subsidiary accounts and statements shall be appended each year to the
B. Finance Accounts
C. Departmental Accounts
D. Balance Sheet
239. The Personal Deposit Account shall be authorised to be opened by a special
order by the concerned Ministry or Department in consultation with the
A. CAA
B. CCA
C. CGA
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D. C&AG
240. Every personal deposit account so authorised to be opened, shall form part
of the Government Account and be located in the
B. Contingency Fund
C. Public Account
D. Local Departmental Account
241. The provisions relating to “Personal Deposit Account” are contained in
A. Civil Accounts Manual and R&P 1983
B. GAR, 1990
C. GFR, 2017
D. Accounts Code
242. In relation to Civil and Criminal Courts’ deposits, Personal Deposit Account
to be opened in favour of the
A. Chief Justice of High Court of the State Concerned
B. Chief Justice of Supreme Court
C. Bar Council
D. Chief Judicial Authority concerned
243. State whether true or false Officers commanding units and others
concerned in the administration of public funds in the Defence Departments can
be authorised to open personal deposit accounts for such funds.
A. True
B. False
244. Significant expenditure incurred with the object of acquiring tangible
assets of a permanent nature or enhancing the utility of existing assets, shall
broadly be defined as
A. Assets expenditure
B. Capital expenditure.
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C. Revenue expenditure
D. At discretion of HoD
245. Charges on maintenance, repair, upkeep and working expenses, which are
required to maintain the assets in a running order as also all other expenses
incurred for the day to day running of the organisation, including establishment
and administrative expenses, shall be classified as
A. Revenue expenditure
B. Capital expenditure
C. Major Expenditure
D. Contingent Expenditure
A. Expenditure on a temporary asset or on grants-in-aid cannot ordinarily be
considered as a capital expenditure
B. Expenditure on a temporary asset or on grants-in-aid shall not, except in
cases specifically authorised by the President on the advice of the C&AG, be
debited to a Capital Head.
C. Capital expenditure is generally met from receipts of capital nature, as
distinguished from ordinary revenues derived from taxes, duties, fees, fines and
similar items of current income including extraordinary receipts.
D. Under no circumstances the Government shall meet capital expenditure
from ordinary revenues.
247. Charges for replacement of all wastage or depreciation of property
originally provided out of capital grants shall be classified as
A. Revenue Expenditure
B. Capital Expenditure
C. Contingent Expenditure
248. The cost of genuine improvements, which enhance the useful life of the
asset whether determined by prescribed rules or formulae, or under special
orders of Government, may be debited to
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A. Revenue Expenditure
B. Capital Expenditure
C. Contingent Expenditure
249. Expenditure on account of reparation of damage caused by extraordinary
calamities such as flood, fire, earthquake, enemy action, etc., shall be charged
to Capital, or to Revenue, or divided between them, depending upon whether
such expenditure results in creation/acquisition of new assets or whether it is
only for restoring the condition of the existing assets, as may be determined
case basis by
A. HoD
B. Government
D. Accounts Office
250. The allocation between capital and revenue expenditure on a Capital
Scheme for which separate Capital and Revenue Accounts are to be kept, shall
be determined in accordance with such general or special orders as may be
prescribed by the Government after consultation with the
A. CGA
B. CCA
C. C&AG
D. Niti Aayog
251. Capital receipts accruing during the process of construction of a project,
shall be classified as
A. Revenue Receipt
B. Misc. Receipt
C. Contribution
D. reduction of capital expenditure
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252. Receipts and recoveries on Capital Account in so far as they represent

recoveries of expenditure previously debited to a Capital Major Head shall be
taken in
A. reduction of capital expenditure
B. Revenue Receipt
C. Misc. Receipt
D. Contribution
253. State whether true or false Where loans outstanding against Public Sector
Undertakings are proposed to be converted into equity investments in or as
grants-in-aid to the Public Sector Undertakings, the approval of the Ministry of
Finance to such proposals, shall be obtained by including a token provision in
the relevant Demands for Grants or Supplementary Demands for Grants as may
be found expedient.
A. True
B. False
254. For capital outlay provided otherwise (other than out of specific loan raised
by the Govt.), interest shall be charged at the rate of interest to be determined
each year by the
A. Department of Economic Affairs, Ministry of Finance.
B. Department of Expenditure, Ministry of Finance
255. As a convention, the period accepted by Central and State Governments
for the re-audit of past transactions involving errors in classification
A. 2 years
B. 3 years
C. 5 years
D. 10 years
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256. The Central Government (which includes Union Territories) and the State
Governments have agreed under reciprocal arrangements not to prefer petty
and isolated claims for an amount not exceeding
A. 5000/-
B. 7500/-
C. 10000/-
D. 15000/-
257. If a doubt arises as to whether a particular claim would fall within or
outside the purview of the proposed arrangement between the Central
Government (which includes Union Territories) and the State Governments, it
shall be decided by
A. Central Govt.
B. State Governments concerned
C. mutual consultation
D. Parliament.
258. In the case of Projects, jointly executed by several Governments, where the
expenditure is to be shared by the participating Governments in agreed
proportions, but the expenditure is ab-initio incurred by one Government and
shares of other participating Governments recovered subsequently shall be
exhibited as
A. Revenue receipt
B. Misc. Revenue receipt
C. Misc. Deposit Receipt
D. abatement of charges
259. A five years’ contract shall be offered to the State Government during
which the Central Government would pay the fixed sum per annum for the
work, If the charges are found to be reasonable and do not exceed for any
individual item (or connected group of items)
A. 10000/-
B. 25000/-
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C. 50000/-
D. 100000/-
260. An annual statement of proposed charges from the State Government at
the time of preparation of the Budget shall be necessary, if the amount agreed
upon exceeds
A. 25000/-
B. 50000/-
C. 75000/-
D. 100000/-
261. Claims of State Governments, on account of the extra cost of agency
functions entrusted to them under
A. Article 258
B. Article 259
C. Article 261
D. Article 263
262. The date up-to which Inter-Governmental adjustments can be carried out
as the books of RBI for the month of March are closed on this very date
A. 7th April
B. 15th April
C. 20th May
D. 1st June
263. Recoveries of expenditure for services rendered or supplies made to
nonGovernment parties or other Governments (including local funds and
Governments outside India), shall in all cases, be classified as
A. Reduction of Expenditure
B. Receipts
C. Contribution
D. Misc. Deposit Receipt
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264. When a Government undertakes a service merely as an agent of a private

body, the recovery of entire cost of the service rendered shall be taken
A. Reduction of Expenditure
B. Receipts
C. Contribution
D. Misc. Deposit Receipt
265. State whether true or false Any relief in respect of payment for services
rendered or supplies made to any outside body or fund shall ordinarily be given
through a remission of dues rather than by grant-in-aid.
A. True
B. False
A. Half the maintenance charges pertaining to boarder/boundary line will be
borne by the Central Government, the other half being recovered, as far as
practicable, from the foreign country, failing which the foreign country’s share
will also be borne by the Central Government.
B. Charges relating to demarcation of boundaries and boundary disputes will be
borne by the Central Government under Entry 10 of the Union List, subject to
such recovery as shall be made from the Foreign Country.
C. Where streams or other watercourses form the boundaries and where the
ordinary principle of median line applies, the Government concerned will bear
the cost of maintenance of the boundary line on its side.
D. The arrangement in (a) above i.e. bearing half the maintenance charges
pertaining to boarder/boundary line, in its application to Nepal will be subject
to special arrangements worked out in consultation with the Nepal
Government.
E. The share of the Nepal Government for maintenance and demarcation of
and disputes over boundaries will be borne by the Central Government for the
present
267. For purposes of inter-Departmental payments, the Departments of a
Government shall be divided into
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A. Service departments and commercial departments

B. Work departments and non-work departments
C. General Departments and Economic departments
D. General, Social and Economic departments.
268. All claims shall ordinarily be preferred between Departments, both
commercial and non-commercial of the Central Government, within the same
financial year and not beyond
A. 2 years from the date of transaction.
B. 3 years from the date of transaction.
C. 5 years from the date of transaction.
D. 7 years from the date of transaction.
269. The settlement of inter-departmental adjustments shall be regulated by
the directions contained in Chapter 4 of
A. R&P 1983
B. GAR,1990.
C. GFR, 2017
D. Treasury Rules
270. Between different Departments of the same Government, the recoveries
effected for services rendered shall be classified as
A. Revenue Income
B. Misc. Income
C. Deposit Receipt
D. Deductions from the gross expenditure.
271. Recoveries made by a Commercial Department, e.g., Railways, Posts or a
departmental commercial undertaking in respect of services rendered in
pursuance of the functions for which the Commercial Department is constituted
shall be treated as
A. receipts of the Department
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B. deductions from the gross expenditure

C. grant to the department
D. deposit receipt
272. Where a commercial department acts as an agent for the discharge of
functions not germane to the essential purpose of the Department, the
recoveries shall be taken as
A. Revenue Income
B. Misc. Income
C. Reduction of expenditure
D. Deposit Receipt
273. Recoveries of fees for purchase, inspection, etc., effected by the Central
Purchase Organizations (DGS&D) of Government of India, are treated as
A. receipts of the Department
B. deductions from the gross expenditure
C. grant to the department
D. deposit receipt
274. State whether true or false Recoveries effected from another Department
of the same Government which are to be classified as deduction from the gross
expenditure, shall be shown in the relevant Demand for Grant as “below the
line” recovery under the appropriate Major Head of Account etc.
A. True
B. False
275. Fill in the blank In the case of Government Departments and undertakings
declared as commercial, adjustment of Pensionary liability shall be made in the
regular accounts by charging the average of the percentage for ___________
of service based on the rates of monthly contribution of prescribed pension
A. 10th years
B. 12th years
C. 15th years
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D. 20th years
276. All moneys received by or on behalf of the Government either as dues of
Government or for deposit, remittance or otherwise, shall be brought into
Government Account
A. on the same day
B. within 24 hours
C. as soon as possible
D. without delay
277. All moneys received by or on behalf of the Government shall be brought
into Government Account in accordance with such general or special rules as
may be issued under Articles
A. 149 and 283 of the Constitution
B. 150 and 283 (1) of the Constitution
C. 151 and 284 (1) of the Constitution
D. 151 and 283 of the Constitution
278. Under Article 284 of the Constitution all moneys received by or deposited
with any officer employed in connection with the affairs of the Union in his
capacity as such, other than revenues or public moneys raised or received by
Government, shall be paid into the
A. Consolidated Fund of India
B. Contingency Fund of India
C. Public Account
D. Departmental Account
279. All moneys received by or deposited with the Supreme Court of India or
with any other Court, other than a High Court, within a Union Territory, shall be
paid into
B. Contingency Fund of India
C. Public Account
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D. Departmental Account
280. The Head of Account to which public moneys shall be credited and the
withdrawal of moneys therefrom shall be governed by the relevant provisions
of
A. List of Major Head and Minor Head
B. Delegation of Financial Power
C. GAR 1990 and R&P Rules, 1983 or such other general or special orders as
may be issued in this behalf.
D. Treasury Rules
281. Subject to any general or special orders issued by a Department of the
Central Government, an Administrator or a Head of a Department responsible
for the collection of revenue shall keep ________the fully informed of the
progress of collection of revenue under his control and of all important
variations in such collections as compared with the Budget Estimates.
A. Secretary to the concerned department
C. Committee on Economic Affair
D. Niti Aayog
282. When the maintenance of any rentable building is entrusted to a civil
department, other than the Central Public Works Department, who shall be
responsible for the due recovery of the rent thereof
A. the Administrator or the Head of the Department concerned
B. the head of the office concerned
C. Divisional officer of the concerned division
D. Directorate of Estate
283. The detailed rules and procedure, regarding the demand and recovery of
rent of Government buildings and lands, are contained in the
A. GAR 1990
B. R&P 1983
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C. GFR 2017
D. departmental regulations of the departments in charge of those buildings
284. Who shall watch the realization of miscellaneous demands of Government,
not falling under the ordinary revenue administration, such as contributions
from State Governments, Local Funds, contractors and others towards
establishment charges.
A. Head of the Department
B. Accounts Officers
C. Chief Accounting Officer
D. Department of Revenue
285. Subject to any general or special orders issued by the Government
Departments of the Central Government, Administrators and Heads of
Departments, other than those in _____________ shall submit to the Audit
Officer and the Accounts Officer concerned statements showing the remissions
of revenue and abandonment of claims to revenue sanctioned during the
preceding year by competent authorities
A. Ministry of Railways
B. Ministry of Defence
C. Department of Post
D. Department of Telecommunication
286. The above mentioned statement shall be submitted
A. Monthly
B. Quarterly
C. Six-monthly
D. Annually
287. The above mentioned statement of remission of revenue shall be
submitted to the Audit Officer and the Accounts Officer concerned on
A. 31st March
B. 1 st April
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C. 1 st June
D. 30th September
288. In the annual statement of remission of revenue shall be submitted to the
Audit Officer and the Accounts Officer, individual remissions need not be
included in the statements provided that amount is
A. Below Rupees one hundred (100)
B. Below Rupees five hundred (500)
C. Below Rupees one thousand (1000)
D. Below Rupees two thousand (2000)
289. Who may make rules defining remissions and abandonments of revenue
for the purpose of Rule 19 of GFR 2017
A. Parliament
B. President
D. Departments of the Central Government and Administrators concerned
290. Standards of financial propriety have been referred to in the GFR under
Rule
A. 19
B. 20
C. 21
D. 22
291. The financial powers of the Government, which have not been delegated
to a subordinate authority, shall vest in the
A. President
B. Parliament
C. Union Cabinet
D. Finance Ministry
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292. The duties and responsibilities of a controlling officer in respect of funds

placed at his disposal are to ensure except:
A. that the expenditure does not exceed the budget allocation.
B. that the expenditure is incurred for the purpose for which funds have been
provided.
C. that the expenditure is not incurred in public interest.
D. that adequate control mechanism is functioning in his Department for
prevention, detection of errors and irregularities in the financial proceedings of
his subordinate offices and to guard against waste and loss of public money
293. An order which involves any grant of land, or assignment of revenue, or
concession, grant, lease or license of mineral or forest rights, or rights to water,
power or any easement or privilege of such concessions, or relinquishment of
revenue in any way shall not be issued by a subordinate authority without
previous sanction of
A. the President
B. the Parliament
C. Secretary of the concerned department/Ministry
D. Ministry of Finance
294. Pick the correct one Copies of all sanctions or orders other than the
following types should be endorsed to the Audit Officers:
(i) Sanctions relating to grant to advances to Central Government employees.
(ii) Sanctions relating to appointment or promotion or transfer of Gazetted and
non-Gazetted Officers.
(iii) All sanctions relating to creation or continuation or abolition of posts.
(iv) Sanctions for handing over charge and taking over charge, etc.
A. i, ii and iii
B. ii, iii and iv
C. i, iii and iv
D. All of the above
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295. State whether true or false Sanction of Contingent expenditure incurred

under the powers of Head of Offices shall invariably be communicated to Audit
Office.
A. True
B. False
296. A sanction for any fresh charge shall, unless it is specifically renewed, lapse
if no payment in whole or in part has been made during a period of
A. 3 months from the date of issue of such sanction.
B. 6 months from the date of issue of such sanction.
C. 12 months from the date of issue of such sanction.
D. Financial year in which sanction accorded.
A. when the period of currency of the sanction is prescribed in the departmental
regulations or is specified in the sanction itself, it shall lapse on the expiry of
such periods; or
B. when there is a specific provision in a sanction that the expenditure would
be met from the Budget provision of a specified financial year, it shall lapse at
the close of that financial year; or
C. in the case of purchase of stores, a sanction shall not lapse, if tenders have
been accepted (in the case of local or direct purchase of stores) or the indent
has been placed (in the case of Central Purchases) on the Central Purchase
Organization within the period of one year of the date of issue of that sanction,
even if the actual payment in whole or in part has not been made during the
said period.
D. in respect of an addition to a permanent establishment, made from year to
year under a general scheme by a competent authority, or in respect of an
allowance sanctioned for a post or for a class of Government servants, but not
drawn by the officer(s) concerned shall lapse.
298. The remission of disallowances by Audit and writing off of overpayments
made to Government servants by competent authorities shall be in accordance
with the provisions of the
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A. R&P Rules 1983

B. GAR 1990
C. GFR 2017
D. Delegation of Financial Powers Rules
299. Pick the incorrect one regarding losses need not be reported by the
subordinate authority concerned to the next higher authority as well as to the
Statutory Audit Officer and to the concerned Principal Accounts Officer
A. when such loss has been made good by the party responsible for it.
B. Cases involving losses of revenue due to mistakes in assessments which are
discovered too late to permit a supplementary claim being made,
C. Cases involving losses of revenue due to under assessments which are due to
interpretation of the law by the local authority being overruled by higher
authority after the expiry of the time-limit prescribed under the law
D. refunds allowed on the ground that the claims were time-barred.
300. Petty losses are losses not exceeding (need not be reported) in terms of
GFR 2017
A. 2000/-
B. 5000/-
C. 10000/-
D. 25000/-
301. Cases involving serious irregularities shall not be brought to the notice of
A. Financial Adviser
B. Chief Accounting Authority of the Ministry or Department concerned
C. the Accounts Office/Audit Officer Concerned
D. the Controller General of Accounts, Ministry of Finance.
302. Report of loss shall be made at
A. Single stage
B. two stages
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C. three stages
D. depending upon the nature of case.
303. The reports on losses, which the HoD cannot finally dispose of under the
delegated powers, shall be submitted to
A. Financial Advisor of the concerned Ministry/Department
B. Chief Accounting Authority of the concerned Ministry/Department
C. the Finance Ministry
D. the Parliament
304. State whether true or false An amount lost through misappropriation,
defalcation, embezzlement, etc., must not be redrawn on a simple receipt
pending investigation, recovery or write-off with the approval of the authority
competent to write-off the loss in question. It should only be drawn after loss
has been made good.
A. True
B. False
305. In cases of loss to Government on account of culpability of Government
servants, the loss should be borne by the
A. Government Servant concerned
B. Section-in-charge of Government Servant concerned
C. HoD concerned
D. Central Government Department or State Government concerned with the
transaction.
306. If any recoveries are made from the erring Government officials in cash,
the receipt will be credited to the that borne/sustained the loss i.e.
A. Government Servant concerned
B. Section-in-charge of Government Servant concerned
C. HoD concerned
D. Central Government Department or State Government concerned with the
transaction.
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307. All cases involving loss of Government money arising from erroneous or
irregular issue of cheques or irregular accounting of receipts will be reported to
the
A. Chief Controller of Accounts
B. Controller General of Accounts
C. Comptroller & Auditor General
D. Audit/Account Officer
308. Cases involving material loss or destruction of Government property as a
result of fire, theft, fraud, etc., shall be invariably reported to the Police for
investigation as early as possible where value of loss exceeds
A. 10000/-
B. 25000/-
C. 50000/-
D. 100000/-
309. All loss of immovable property, such as buildings, communications, or
other works, caused by fire, flood, cyclone, earthquake or any other natural
cause, shall be reported at once by the subordinate authority concerned to
Government through the usual channel incase loss exceeds
A. 25000/-
B. 50000/-
C. 100000/-
D. 150000/-
310. Pick the incorrect one regarding submission of any files categorized as
‘Secret’ or ‘Top Secret to Audit officer
A. It should not be submitted to Audit without prior concurrence of
Government.
B. It should be submitted as usual.
C. It should be submitted to Audit in the presence of HoD
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D. It should personally be given to the Head of the Audit Office specifying this
fact, who will then deal with it in accordance with the standing instructions
for handling and custody of such classified documents.
311. In a case relating to arbitration, the arbitral award was remitted under
section 16 of the Arbitration Act, 1940. The date of award was 1st June, 1992.
The Arbitration and Conciliation Act came into force on 22 August, 1996. The
validity of award can be challenged under the
A. Limitation Act, 1963
B. General Clauses Act, 1897
C. Arbitration Act, 1940
D. Arbitration and Conciliation Act, 1996 only.
312. Which of the following model law was used by the Indian Arbitration and
conciliation Act 1996?
A. Constitution of India
B. Guidelines of Supreme Court of India
C. European Commercial Arbitration Procedure
D. UNCITRAL, 1985.
313. Which among the following is the main objective of the Arbitration Act,
1996?
A. To comprehensively cover international commercial arbitration
B. To ensure that arbitral tribunal within the limits of court’s jurisdiction
C. To minimize the supervisory role of courts in the arbitral process
D. none of the above
314. The power of court to refer parties for arbitration would and must
necessarily include, imply and inhere in it
A. the power and jurisdiction to advise the parties
B. the power and jurisdiction to review the award
C. the power and jurisdiction to appoint the arbitrator
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D. the power and jurisdiction to call for another arbitrator.

315. Part I of the Arbitration and Conciliation Act, 1996 applies where
A. the place of arbitration is in India
B. the place of arbitration is outside India, but is in Asia
C. the place of arbitration is outside India, but is in Europe
D. the place of arbitration is anywhere in the world.
316. An arbitral award made under Part l of the Arbitration and Conciliation Act,
1996 shall be considered as a
A. domestic award
B. foreign award
C. general award
D. international award.
317. In the matters governed by Part I of the Arbitration and Conciliation Act,
1996
A. a judicial authority can intervene generally
B. a judicial authority shall not intervene under any circumstances
C. a judicial authority cannot intervene except where so provided in this Part
D. either (a) or (c).
318. Arbitral proceedings commence
A. on the date on which a request for a dispute to be referred to arbitration is
received by the respondent
B. on the date when the respondent gives consent to the appointment of the
arbitrator
C. on the date when the arbitrator issues notice of the parties
D. on the date when the statement of claim and written submission of defence
is made.
319. The provisions of 1996 Act have to be interpreted being uninfluenced by
principles underlying under 1940 Act. This observation was laid down in:
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A. M.M.T.C. Ltd. v. Sterlite Industries (India) Ltd, AIR 1997 SC 605

B. Sundamm Finace Ltd. v. N.E.P.C. India Ltd., AIR 1999 SC 565.
C. Olympus Super Structures Pvt. Ltd. v. Meemz Vijay Khetan, AIR 1999 SC 2102.
D. Orma Impex Pvt. Ltd. v. Nissuri Arb. Pte. Ltd., AIR 1999 SC 2871.
320. The validity of an arbitration agree-ment does not depend on the number
of arbitrators specified therein, as the Act does not suggest the requirement of
the number of arbitrators for an arbitration agreement’: this was laid down in:
A. Orma Impex Pvt. Ltd. v. Nissuri Arb. Pte Ltd., AIR 1999 SC 2871
B. Olympus Super Structures Pvt. Ltd. v. Meena Vijay Khetan, AIR 1999 SC 2102
C. M.M.T.C. Ltd. v. Sterlite Industris (India) Ltd., AIR 1997 SC 605
D. none of the above.
321. An arbitrator:
A. is chosen and paid by the disputant
B. acts in accordance with privately chosen procedure so far as that is not
repugnant to public policy
C. only (a) is correct
D. both (a) and (b) are correct.
322. An arbitral award:
A. must be connected with the subject-matter of the dispute arbitrated
B. must be founded on principle of trust
C. both (a) and (b) are correct
D. only (a) is correct
323. An arbitral award
A. has to be in writing but need not be signed
B. has to be in writing and signed by the members of the arbitral tribunal
C. may be oral
D. either (a) or (b) or (c).
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324. An arbitral award

A. must state the reasons upon which it is based
B. must state the reasons upon which it is based only when the parties have
agreed for the same
C. need not state the reason upon which it is based
D. may state or may not state the reasons upon which it is based as per
discretion of the members of the arbitral tribunal.
325. After the arbitral award is made, each party shall be delivered
A. the original award
B. a signed copy of the award
C. a photocopy of the award
D. an unsigned copy of the award.
326. A sum directed to be paid by an arbitral award shall carry interest
A. @ 6% per annum from the date of the award till the date of payment
B. @ 12% per annum from the date of the award till the date of payment
C. 18% per annum from the date of the award till the date of payment
D. 24% per annum from the date of the award till the date of payment.
327. Finality to arbitral awards within meaning of section 35 of the Arbitration
and Conciliation Act, 1996 shall
A. not be binding on parties
B. be binding on government authority
C. be binding on first party only
D. be binding on the parties and person claiming under them respectively.
328. An arbitral award shall be enforced in the same manner as if it were a
decree of
A. local authority
B. the court
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C. the tribunal
D. both (b) and (c).
329. An arbitral award becomes enforceable when
A. the time for making an application for setting aside the arbitral award has
expired and no such application has been made
B. an application for setting aside the arbitral award has been refused
C. either (a) or (b)
D. neither (a) nor (b).
330. Which of the following in the correct statement
A. an arbitral award can be inferred with if it is contrary to the substantive
provisions of the Act or against the terms of the contract
B. an arbitral award can be set aside if the arbitral tribunal has not followed the
mandatory procedure prescribed under the Act
C. an arbitral award can be set aside if it is contrary to fundamental policy of
Indian law, or the interest of India, or justice or morality
D. all of the above.
331. Which one of the following is incorrect statement:
A. an arbitral award is a contract
B. an arbitral award must be in writing and signed.
C. an arbitral award includes an interim award.
332. To invoke international commercial arbitration it is necessary that at least
one of the parties is:
A. a body corporate which is incorporated in any country other than India
B. Government of a foreign country
C. an individual who is a national of, or habitually resident in any country other
than India.
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333. Private arbitration is also described as:

A. integral arbitration
B. consensual arbitration
C. domestic arbitration
334. Ad-hoc arbitration can be sought:
A. when the parties involved in commercial transaction choose to incorporate
arbitration clause as a part of agreement to refer their future disputes
B. when a dispute that arose between the parties to a business transaction
could not be settled through mediation or conciliation
C. when the parties agree to submit to arbitration ‘all or any’ differences which
have arisen or may arise
D. only (b) and (c).
335. Statutory arbitration is:
A. imposed on the parties by operation of law
B. a compulsory arbitration
C. where consent of the parties is not necessary
336. Which is correct statement:
A. Institutional arbitration has its own set of rules.
B. Indian Council of Arbitration is the apex body
C. the rules may provide for domestic or international arbitration or for both
337. Which is incorrect statement:
A. Arbitrator is a person to whom the matters in the dispute are submitted by
the parties
B. the Arbitral Tribunal can make law of its own
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C. the Arbitral Tribunal is the creature of an agreement

D. both (b) and (c) are incorrect.
338. Court under section 2(1)(e), Arbitration and Conciliation Act means
A. Court of Small Causes
B. Principal Civil Court and Civil Court of an inferior grade
C. Principal Civil Court of original jurisdiction
339. A ‘party’ within the meaning of section 2, Arbitration & Conciliation Act,
1996 means
A. party to the contract
B. party to the arbitration agreement
C. party to the suit/ proceedings
340. The definition of ‘Arbitral Tribunal’ under the Arbitration and Conciliation
Act, 1996 means
A. sole arbitrator or a panel of arbitrators
B. sole arbitrator only
C. panel of arbitrators only
D. presiding officer.
341. The arbitral tribunal may arrange for administrative assistance
A. with the consent of the parties
B. with the consent of the claimant
C. without the consent of the parties
D. of its own, irrespective of the consent of the parties.
342. The arbitral tribunal may arrange for administrative assistance by a suitable
A. institution
B. person
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C. either institution or person

343. A written statement of the reasons for the challenge to the arbitral tribunal
has to be sent
A. on becoming aware of the constitution of the arbitral tribunal
B. on becoming aware of the reasons of challenge after the appointment of the
arbitrator
344. A written statement of the reasons for the challenge to the arbitral tribunal
has to be sent within
A. 15 days of becoming aware of the constitution or the reasons
B. 30 days of becoming aware of the constitution or the reasons
C. 7 days of becoming aware of the constitution or the reasons
D. 60 days of becoming aware of the constitution or the reasons
345. The arbitral tribunal has the jurisdiction to rule
A. on its own jurisdiction
B. on objections as to the existence of the arbitration agreement
C. on objection as to the validity of the arbitration agreement
346. A plea questioning the jurisdiction of the arbitral tribunal
A. must be raised before or at the time of submission of statement of defence
B. may be raised after the submission of the statement of defence
C. can be raised at any time before the conclusion of arbitral proceedings
D. can be raised at any time before the making of arbitral award.
347. A party shall be precluded from raising the question of jurisdiction of
arbitral tribunal
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A. where he has appointed the arbitrator.

B. where ' he has participated in the appointment of the arbitrator
C. both (a) and (b)
348. During the arbitral proceedings the arbitral tribunal
A. can make interim award
B. may require a party to provide appropriate security
C. both (a) and (b)
D. either (a) or (b).
349. The arbitral tribunal has the jurisdiction to
A. award interest on the whole or part of the money
B. award interest on the whole of the money Only
C. award interest on part of the money only
D. either (b) or (c).
350. The expression ‘Arbitration agreement’ under section 7 of Arbitration and
Conciliation Act, 1996 means
A. any agreement which have arisen under the Arbitration Act of 1940
B. any agreement to submit to arbitration all or certain disputes which have
arisen or which may arise between them in respect of a defined legal
relationship, contractual or not.
C. any agreement to submit to arbitration certain disputes of civil nature
D. any agreement to submit to arbitration certain disputes of criminal nature.
351. The expression ‘International Commercial Arbitration’ has been defined in:
A. section 2(1)(e)
B. section 2(1)(g)
C. section 2(1)(f)
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A. 'Court' means principal Civil Court of original jurisdiction in a district.
B. 'Court' also includes any court of a grade inferior to principal Civil Court or
any Small Causes Court
C. 'Court' also includes High Court in exercise of its ordinary original civil
jurisdiction
353. The word ‘arbitration’ in 1996 Act connotes the same meaning as contained
in:
A. Article 2(d) of Model Law of UNCITRAL
B. Article 2(b) of Model Law of UNCITRAL
C. Article 2(a) of Model Law of UNCITRAL
D. none of above.
354. The arbitrator in case of international commercial arbitration is appointed
by:
A. Parties themselves
B. Attorney-General of India
C. Chief Justice of India
D. Judge of the Supreme Court
E. both (a) and (c).
355. The members of Statutory Arbitral Tribunals are appointed by:
A. parties themselves
B. State
C. Centre
A. Arbitration agreement is a kind of contract
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B. Parties to the arbitration must be legal persons

C. Arbitration agreement recognises verbal agreement
D. both (b) and (c) are incorrect.
357. The pendency of any arbitral ‘proceeding is not a pre—condition in exercise
of power by court. The court may grant interim relief before or during arbitral
proceedings or at anytime after making of the arbitral award before it is
enforced. It was held in case of
A. Om Prakash v. State of Littar Pradesh, AIR 2010 Uttra 64
B. Globe Co-generation Power Ltd. v. Shri Hirenyakeshi Sahkari Karkhana
Niyamit, AIR 2005 Kant 94.
C. MCD v. Pradeep Oil Mills Pvt." Ltd., AIR 2010 Del 119
358. Which is incorrect statement: Arbitration agreement should be in writing
A. Arbitration agreement should be in writing
B. Arbitration agreement can be in the form of a seperate agreement.
C. The Act does not require that it should be signed by both the parties
359. Which article of the Constitution of India authorises the government to
enter into an arbitration agreement:
A. Art. 235
B. Art. 299
C. Art. 39
D. both (a) and (c).
360. Under section 7, Arbitration and Conciliation Act, 1996, an arbitration
agreement
A. shall be in writing
B. may be oral
C. either in writing or oral
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D. neither in writing nor oral.

361. Reference in a contract to a document containing an arbitration clause
A. does not constitute an arbitration agreement
B. constitutes an arbitration agreement if the contract is in writing and the
reference is such as to make that arbitration clause part of the contract
C. constitutes an arbitration agreement where the contract though oral, the
reference is such as to make that arbitration clause part of the contract
D. either (b) or (c).
362. Under section 7, Arbitration and Conciliation Act, 1996, an arbitration
agreement shall be in writing if it is contained in
A. a document signed by the parties
B. an exchange of letters, telex, telegrams or other means of telecommunication
which provide a record of the agreement
C. an exchange of statements of claim and defence in which the existence of
the agreement is alleged by one party and not denied by the other party
363. Scope and object of section 8 of the Arbitration and Conciliation Act, 1996
A. the same as that of section 34 of the Arbitration Act, 1940
B. different from that of section 34 of the Arbitration Act, 1940
C. same or different from that of section 34 of the Arbitration Act, 1940,
depending on the facts and circumstances of the case
D. either (a) or (c).
364. An application for referring the parties to arbitration under section 8,
Arbitration and Conciliation Act, 1996, must be accompanied by
A. the original arbitration agreement or a photocopy thereof
B. the original arbitration agreement or a duly certified copy thereof
C. a duly certified copy of the arbitration agreement or a photocopy thereof
D. the original arbitration agreement only. Once an application under section 8,
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365. Arbitration and Conciliation Act for referring the parties to arbitration is
allowed, the proceedings in which the application was made are liable to be
A. stayed
B. adjourned sine die
C. dismissed as not maintainable
D. either (a) or (b).
366. The provision of section 8, Arbitration and Conciliation Act, 1996 are
A. pre-emptory
B. directory
C. discretionary
D. optional.
367. Section 8, Arbitration and Conciliation Act, 1996
A. bars the court from referring the parties to arbitration once the party has
submitted his statement
B. does not. bar the court from referring the parties to arbitration after
submission of his statement, where the party who has brought the action does
not object
C. does not bar the court from referring the parties to arbitration after
submission of his statement, irrespective of whether the party who has brought
the action has any objection to it or not
D. only (a), and not (b) or (c).
368. An application under section 8, Arbitration and Conciliation Act, 1996,

contemplates
A. a matter pending before the Court
B. a matter pending before a quasi-judicial authority
C. a matter pending before an administrative authority
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369. Section 9 of 1996 Act is identical to:

A. section 41(b) of 1940 Act
B. section 40 of 1940 Act
C. section 39 of 1940 Act
370. Section 9 of 1996 Act deals with:
A. interim measures by the court
B. discretionary powers of the court
C. both (a) and (b)
371. While considering the grant of interim measures, the Court may see
whether:
A. the applicant has made primafacie case
B. the balance of convenience is in his favour
C. he would suffer irreparable injury if such measures are not granted.
372. Under section 9, interim measures by the court does not include:
A. appointment of a guardian for a minor or a person of unsound mind for
purposes of arbitral proceedings
B. appointment of receiver
C. securing the amount in dispute in arbitration
373. The court has a jurisdiction to entertain an application for interim
measures:
A. either before arbitral proceeding or after making of the arbitral award
B. before the arbitral award is enforced
C. can exercise power suo motu

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D. both (a) and (b).

374. In case of three arbitrators, the ‘third arbitrator’ shall act as:
A. an umpire
B. a Presiding Arbitrator
C. sole arbitrator
375. An arbitration agreement specifying even number of arbitrators cannot be
a sole ground to render arbitration agreement invalid’—this was laid down in:
A. Grid corporation of Orissa Ltd. v. Indian Charge Chrome, AIR 1998 SC 1761
B. K.K. Modi v. KN. Modi, AIR 1998 SC 1297
C. M.M.T.C. Ltd. v. Sterlite Industries (India) Ltd., AIR 1997 SC 605
D. Sandaram Finance Ltd. v. N.E.P.C. India Ltd., AIR 1999 SC 565.
376. The ‘Presiding Arbitrator’ is appointed by:
A. parties to the arbitration agreement
B. the appointed arbitrator by each party
C. the Court
377. The appointment of arbitrator/arbitrators, can be made:
A. by the parties
B. by designated authority
C. by arbitral institution
378. The parties to the arbitration agreement shall appoint arbitrator within:
A. thirty days
B. sixty days
C. forty days

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D. ninety days
379. Which is the incorrect statement: The High Court before appointing an
arbitrator, shall have due regard to
A. qualifications required of the arbitrators by the agreement of the parties
B. nationality of the arbitrator
C. other ‘considerations which are likely to secure the appointment of an
impartial arbitrator.
380. Under section 10, Arbitration and Conciliation Act, 1996, the parties are
free to determine the number of ' arbitrators, provided that such number
A. does not exceed three
B. does not exceed five
C. does not exceed seven
D. is not an even number.
381. Where the parties fail to provide for an odd number of arbitrators, the
arbitral tribunal shall consist of
A. three arbitrators
B. five arbitrators
C. sole arbitrator
382. Under section 11, Arbitration and Conciliation Act, 1996, a person for being
an arbitrator
A. must be an Indian national
B. must be an Indian citizen
C. may be a person of any nationality
D. may be a person of any nationality, except an alien enemy.

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383. In an arbitration by three arbitrators where the parties fail to agree upon
appointment of arbitrators, under section 11, Arbitration and Conciliation Act,
1996
A. each party shall appoint one, and the two appointed arbitrators shall
appoint the third arbitrator
B. the claimant shall appoint two arbitrators and the disputant shall appoint one
C. the disputant shall appoint two arbitrators and the claimant shall appoint one
D. all the three, to be appointed by the Court.
384. Under section 11, Arbitration and Conciliation Act, the arbitrator has to be
appointed
A. within 30 days of the arbitration agreement
B. within 30 days of arising of the dispute
C. within 30 days of failure to resolve the dispute of their own
D. within 30 days from the receipt of request for appointment of arbitrator
from the other party.
385. In the case of appointment of sole or third arbitrator in an international
commercial arbitration, a person
A. who is of the nationality of the claimant may be appointed as arbitrator
B. who is of the nationality of the disputant may be appointed as an arbitrator
C. who is of any nationality irrespective of the nationalities of the parties may
be appointed as an arbitrator
D. who is of a nationality other than the nationalities of the parties may be
appointed as an arbitrator.
386. A party.....
A. cannot challenge an arbitrator appointed by him
B. may challenge an arbitrator appointed by him for reason of which he
becomes aware after the appointment has been made
C. may challenge an arbitrator appointed by him for reason known to him
before the appointment is made

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D. may challenge an arbitrator appointed by him irrespective of the reasons

being known to him before the appointment or becoming aware of the reasons
after the appointment has been made.
387. The power of appointment of arbitrator in exercise of power under section
11(6) of 1996 Act by the Chief Justice or his designate is:
A. a judicial order
B. an administrative order
C. an interim order
388. Section 12 of Arbitration and Concilation Act, 1996 deals with
A. procedure ‘for arbitration
B. grounds for challange to Arbitrator
C. finality of award l
389. Section 12(3) provides the ground for challenging to the arbitrator when:
A. he is not independent or impartial
B. he is a foreign national
C. he is not qualified as per agreement between the parties
390. Under section 11 of Arbitration and Conciliation Act, 1996, an arbitrator
can be
A. a person or a arbitrator of any previous disputes
B. a person of concerned State
C. a person of Indian origin only
D. a person of any nationality.
391. Section 13 of Arbitration and Conciliation Act, 1996 lays down:
A. the termination of mandate of arbitrator

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B. the procedure for challenging an arbitration

C. powers of arbitral tribunal
392. Where there is a challenge to arbitrator under any procedure agreed upon
by the parties, the Arbitral Tribunal shall
A. send the matter to the court
B. appoint any other arbitrator at its own discretion
C. not continue the arbitral proceedings
D. continue the arbitral proceedings and shall decide on the challenge.
393. The mandate of an arbitrator shall terminate
A. when he withdraws from his office for any reason
B. when he becomes de jure or defacto unable to act without undue delay
C. when the parties have agreed to terminate arbitrator's authority
394. When the mandate of an arbitrator terminate
A. no other arbitrator shall be appointed
B. a substituted arbitrator shall be appointed
C. the matter shall be sent to the court
D. the dispute shall remain undecided by the Arbitrators.
395. The Arbitral Tribunal shall rule
A. at the direction of court
B. on its own discretion
C. at the instruction of parties
D. as per provisions of General Clauses Act, 1897:
396. The party applying for the enforcement of a foreign award shall, produce
before the court
A. original award or a copy thereof authenticated by law of the country
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B. original agreement for arbitration or a duly certified copy thereof

C. such evidence as may be necessary to prove that the award is a foreign award
397. The Arbitral Tribunal may
A. appoint one or more experts to report to it on specific issues to be
determined by itself
B. appoint only one expert to report to it on specific issues to be determined by
the arbitral Tribunal
C. appoint a Court Receiver to report specific issues
D. may appoint Court Commissioners to report specific issues.
A. the arbitral tribunal is bound by Code of Civil Procedure, 1908
B. the arbitral tribunal is bound by Indian Evidence Act, 1872
C. both (a) and (b) are incorrect
399. The provision which provides for mutual settlement of dispute by parties
before the arbitral tribunal is laid down under:
A. section 24
B. section 30
C. section 29
D. section 27.
400. The arbitral tribunal may by order terminate the arbitral proceedings
when:
A. when parties have mutually agreed to seek termination of arbitral
proceedings
B. when the claimant withdraws his disputed case and which is not objected by
the respondent
C. when the arbitral Tribunal thinks it is impossible to continue proceedings
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401. Where the challenge to the arbitrator is not successful
A. the arbitral Tribunal shall stay the proceedings giving opportunity to the party
to take appropriate legal proceedings against the order
B. the arbitral Tribunal shall continue the arbitral proceedings but shall not
make an arbitral award till the disposal of proceedings, if any, initiated by the
party challenging the arbitration against the said order
C. the arbitral Tribunal shall continue the arbitral proceedings and make the
award
D. the arbitral Tribunal shall continue the proceedings only with the consent of
the party who has challenged the arbitrator.
402. The expression ‘costs’ under section 31 means reasonable costs relating to:
A. fees and expenses of the arbitrators
B. administration fees of the institution supervising the arbitration
C. only (a)
403. Under section 32, the principle of res judicata is applicable in:
A. a case having reference to an arbitral Tribunal
B. a suit in a court of law
C. interim award made by the arbitral Tribunal
D. only (a) and (b).
404. The request for the correction or interpretation of the award by the arbitral
Tribunal has to be made by the party:
A. within sixty days
B. within thirty days
C. within ninety days
405. Section 34 of 1996 Act is analogous to:
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A. section 30 of 1940 Act

B. section 28 of 1940 Act
C. section 32 of 1940 Act
406. The provision for setting a side the arbitral award is laid down under:
A. section 32 of the Act
B. section 36 of the Act
C. section 34 of the Act
407. An arbitral award may be set aside by the court if:
A. the arbitral award is in conflict with the public policy of India
B. the subject-matter of dispute is not capable of settlement by arbitration
under the law for the time being in force
C. both (a) and (b) are incorrect
408. An application for setting aside an arbitral award must be made by the
party after receiving the award within:
A. three months
B. thirty days
C. ninety days
D. forty days.
409. The delay in making an application for setting aside the arbitral award
under section 34
A. cannot be condoned
B. can be condoned for a maximum period of 30 days
C. can be condoned for a maximum period of 60 days
D. can be condoned for a maximum period of 90 days.

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410. For condonation of delay -in making an application for setting aside the
arbitral award
A. section 34 of the Act is complete in itself
B. section 5 of the Limitation Act, 1963 is applicable
C. both (a) and (b)
411. Delay in making an application for setting aside the arbitral award
A. can be condoned under section 5 of Limitation Act
B. cannot be condoned by invoking section 5 of Limitation Act
C. may be condoned under section 5 of Limitation Act as per discertion of the
court
D. only (a) and not (b) or (c).
412. Which of the following is incorrect statement
A. the effect of award being set aside is no longer enforceable by law
B. the setting aside of an award acts as a bar to subsequent arbitral proceeding
on the same dispute
C. the setting aside of an arbitral award invalidates the arbitral agreement
413. Under section 34, misconduct in proceeding means:
A. proceeding ex prlrte without sufficient cause
B. improper rejection of evidence
C. both (a) and (b)
D. only (a).
414. ‘Personal misconduct’ connotes:
A. bias
B. bribery
C. having interest in the subject-matter of reference

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A. an award of an arbitral tribunal can be set aside partly.
B. the arbitral tribunal may by order terminate the arbitral proceedings
C. an arbitral award shall be made in writing and shall be signed by the members
of the arbitral tribunal
416. Right of action which is extinguished by the death of a person includes:
A. suit for damages for wrongful arrest
B. suit for specific performance of contract
C. right of damages for defamation
D. only (a) and (c).
417. Section 39 deals with:
A. costs of arbitration
B. fees for the arbitrators
C. unpaid costs of arbitration
418. Which of the following is incorrect statement:
A. Revision application is not maintainable against appellate order,
B. the orders of arbitral tribunals are appealable
C. any right to appeal to the Supreme Court is not prohibited
A. unpaid costs of arbitration
B. fixation of the costs of an arbitration
C. both (a) and (b)

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A. provision in case of insolvency
B. provision in case of death
C. provision in case of minor
A. jurisdiction
B. limitation
C. finality of arbitral award
422. The expression ‘foreign award’ is defined under:
A. section 41
B. section 42
C. section 44
D. section 40.
423. Foreign award’ implies:
A. where one of the parties is foreign national
B. where the award is made in foreign country
C. where subject matter deals with international trade
A. The New York Convention shall apply to the arbitral awards made in state
where their recognition and enforcement is sought
B. The New York Convention shall apply to arbitral awards not considered as
domestic awards’ where their recognition and enforcement is sought
C. both (a) and (b)
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425. Foreign award’ under section 44 means:
A. that the award must have been made on or after 11th day of October 1960.
B. that the award must have been made after 28th day of ]uly 1924
C. that the award must have been made on or after 12th day of December 1971
426. The enforcement of a foreign award may be refused if:
A. the party against whom the award is invoked was not given proper notice of
the appointment of the arbitrator
B. enforcement of the award‘ would be contrary to the public policy of India
C. none of the above
427. Section 48 lays down the provision for:
A. foreign award
B. power of judicial authority to refer parties to arbitration
C. binding effect of foreign award
D. conditions for enforcement of foreign awards.
428. Under section 48, ‘contrary to public policy of ‘ India’ connotes:
A. interests of India
B. justice or morality
C. fundamental policy of Indian Law
429. Section 53 has limited application because:
A. it applies to the jurisdiction of different parties to the New York Convention
B. it applies to the jurisdiction of different parties to the Geneva Convention
C. it applies to the jurisdiction of domestic land

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430. Section 53 talks about the arbitration agreement:
A. in general
B. in specific
C. in simplicitor
431. Part II of the Act deals with:
A. New York Convention awards
B. Geneva Conventions
C. Conciliation
432. Part III of the Act deals with:
A. Geneva Conventions
B. Conciliation
C. UNCITRAL
D. New York Convention awards
433. Part I of the Act deals with:
A. Domestic Arbitration
B. New York Convention awards
C. UNCITRAL
434. Section 61 is in pattern of:
A. UNCITRAL Conciliation Rules
B. Arbitration (Protocol and Convention) Act, 1937
C. Geneva Convention

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A. like arbitration, conciliation is also another means of setting disputes
B. like arbitration, prior agreement in writing is required in conciliation
C. like arbitration, third person is chosen by the parties to resolve the disputes
436. Conciliation proceedings are incorporated under:
A. section 61 to 81 of Part III of the Act
B. section 60 to 81 of Part III of the Act
C. section 59 to 86 of Part III of the Act
437. Part III of the Act, shows the importance of:
A. voluntary conciliation
B. involuntary conciliation
C. directive conciliation
A. conciliation is a process where one party of dispute initiates and other party
assents to adopt.
B. conciliation is a method of settlement.
C. conciliation applies to contractual dispute only
439. Which one of the following is incorrect statement:
A. conciliation means settling of disputes without litigation
B. the conciliators do not engage in any formal hearing
C. the party comes to settlement only when the award is made by the
conciliator
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440. The conciliation proceedings:

A. can be used as evidence in any judicial proceedings
B. can be used as evidence only in the arbitral proceedings
C. can be used as evidence only on the discretion of the judge or arbitrator
D. cannot be used as evidence in any arbitral or judicial proceedings.
441. Conciliation law is adopted on the pattern of:
A. ICADR Rules, 1996
B. Arbitration (Protocol and Convention) Act, 1937
C. UNCITRAL Rules, 1980
D. None of the above.
442. Conciliation Proceedings:
A. cannot be terminated later
B. can be terminated only by judge of High Court
C. can be terminated by a written declaration by a party to the other party
D. both (b) and (c).
443. Conciliation proceedings shall commence:
A. when both the parties comes to a written agreement
B. when written invitation to conciliation is made to the other party
C. when both the parties agree for conciliation mutually
444. In Conciliation:
A. the parties come to settlement after the award of the conciliator
B. the parties come to a settlement without making of any award by the
conciliator
C. the parties come to any settlement only after the agreement ' of settlement
or conciliation is signed in front of the conciliator
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445. The power and functions of the conciliator has been laid down under:
A. section 64
B. section 62
C. section 67
D. section 63.
446. The provisions for the appointment of the conciliator is laid down under:
A. section 64
B. section 67
C. section 62
D. section 61.
447. Section 64, which provides for the procedure for the appointment of the
conciliator is enacted on the basis of:
A. Article 2 of UNCITRAL Conciliation Rules
B. Article 4 of UNCITRAL Conciliation Rules
C. Article 3 of UNCITRAL Conciliation Rules
A. the conciliator shall assist the parties in an independent and impartial manner
B. the conciliator can make proposals for settlement but it has to be
accompanied by the statement of reasons
C. the conciliator shall be guided by principle of objectivity, fairness and justice
449. The conciliator is required to be bound by
A. principles of natural justice
B. Code of Criminal Procedure, 1973
C. Code of Civil Procedure, 1908
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450. The conciliation proceedings shall be terminated:

A. by signing of the settlement agreement by the parties, on the date of
agreement
B. by written declaration of the parties and the conciliator to terminate the
conciliation proceedings on the date of declaration
C. by written declaration of the parties addressed to the conciliator to the effect
that conciliation proceedings are terminated, on the date of declaration
451. Termination of conciliation proceedings are laid down under:
A. section 76
B. section 74
C. section 73
D. section 75.
452. Section 73 lays down the provisions for:
A. costs
B. termination of conciliation proceedings
C. confidentiality
D. settlement agreement.
453. After the settlement agreement is reached between the parties to
conciliation:
A. the conciliator makes an award stating the reasons thereof
B. the conciliator shall authenticate the settlement agreement and furnish a
copy thereof
C. the conciliator shall refer the matter to the tribunal
454. Section 81 of the Act lays down the provision for:
A. admissibility of evidence in other proceedings

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B. role of conciliator in other proceedings

C. power of the High Court to make rules
455. The evidence which is inadmissible under section 81 is:
A. admissions made by other party in the course of the conciliation proceedings
B. proposals made by the conciliator
C. views expressed by the conciliator in course of conciliation proceedings
A. number of conciliators
B. appointment of conciliators
C. role of conciliators
457. The term ‘fairness’ embodies:
A. the concept of justice
B. the concept of equality
C. the concept of unbiasness
458. Part IV of the Act deals with:
A. Geneva Conventions
B. Costs and Expenses
C. Supplementary Provisions
459. The ‘Principle of Confidentiality’ is laid down under:
A. section 76
B. section 73

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C. section 75
D. section 74.
460. The ‘Principle of Co-operation’ is laid down under:
A. section 71
B. section 70
C. section 69
461. Under section 41, where a party cannot represent himself due to
insolvency, he shall be represented by:
A. Official Assignee
B. Arbitrator himself
C. Receiver
D. both (a) and (c)
A. under section 40, the arbitration agreement shall not be discharged by death
of the party "
B. under section 40, where the death occurs during the course of the arbitral
proceedings, all the legal representatives are bound by the award
C. under section 40, the legal representatives are bound by the award if death
occurs during the course of proceedings, but after the death a new arbitrator
has to be appointed
463. Section 30 of the Act lays down the provision for:
A. mutual settlement of disputes by parties before the arbitral Tribunal
B. form’ and content of the interim award
C. termination of the proceedings of an arbitral Tribunal
D. correction and interpretation of an arbitral Tribunal.

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464. A written arbitration agreement is authentic if it is contained in:

A. a document signed by the parties
B. an exchange of letters, telex, telegrams or other means of telecommunication
which provide a record of the agreement
C. an exchange of statements of claim and defence in which the existence of
the agreement is alleged by one party and not denied by the other
D. All the options are correct.
465. For the purpose of section 5 of the Arbitration and Conciliation Act, 1996,
which among the following statements are true:
A. No Judicial authority shall intervene except where provided in the Act
B. Judicial authority shall intervene
C. Judicial authority shall intervene if Chief Justice of India intends so
D. None of above.
466. The mandate of an arbitrator shall terminate if:
A. he becomes de jure or de facto unable to perform his functions or for other
reasons fails to act without undue delay
B. he withdraws from his office or the parties agree to the termination of his
mandate
C. both (a) and (b) are correct
D. only (b) is correct.
467. The Arbitral Tribunal shall issue an order for termination of the arbitral
proceedings where:
A. claimant withdraws his claim, unless the respondent objects to the order and
the arbitral Tribunal recognises a legitimate interest on his part in obtaining a
final settlement of the dispute
B. the parties agree on the termination of the proceedings
C. arbitral Tribunal finals that the continuation of the proceedings has for any
other reason become unnecessary or impossible
D. All the above;
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468. An appeal shall lie from which of the following orders to the court
authorised by law to hear appeals from original decrees of the court passing the
order:
A. granting or refusing to grant any measure under section 9
B. setting aside or refusing to set aside on arbitral award under section 34
C. only (a) is correct
469. The party applying for the enforcement of a foreign award shall, at any time
of the application, produce before the court-
A. the original award or a copy thereof, duly authenticated in the manner
required by law of the country in which it was made.
B. the original agreement for arbitration or a duly certified copy thereof l
C. such evidence as may be necessary to prove that the award is a foreign award
D. All the above.
470. The party applying for the enforcement of a foreign award shall, at the time
of application, produce before the court
A. the original award or a copy thereof duly authenticated in the manner
required by law of country in which it was made
B. evidence proving that the award has become final
C. such evidence as may be necessary to prove that the conditions under section
57(1)(a) and (c) are satisfied
D. All the above.
471. The Arbitrator in respect of escalation cost
A. has jurisdiction to proceed inherently
B. has no jurisdiction to proceed inherently
C. has to proceed only within scope of Contract Act
D. has to proceed only within scope of

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472. Bar of non-registration of Firm under section 69 of Partnership Act, does

not affect maintainability of petition under
A. section 5 of Arbitration and Conciliation Act
B. section 9 of Arbitration and Conciliation Act
C. section 10 of Arbitration and Conciliation Act
D. section 16 of Arbitration and Conciliation Act.
473. If one party is Indian Company and another is American company and the
dispute arises out of legal relationship under contract entered between them,
then such dispute falls
A. under International Commercial Arbitration within the meaning of section
2(f) of Arbitration and Conciliation Act, 1996
B. under general arbitration within the meaning of section 2(a) of Arbitration
Act, 1940
C. under section 3(b) of Civil Procedure Code, 1908
D. under section 5(b) of General Clauses Act, 1897.
474. Inability of lawyer to attend arbitral sitting due to illness is ground
A. for setting aside the award
B. for adjournment
C. for sending the case to court
D. for reappointment the arbitrator.
475. Inability of counsel to appear due to illness before arbitrator is a ground
covered
A. under section 30 of Arbitration Act, 1940
B. under section 34(2) of Arbitration and Conciliation Act, 1996
C. under section 30 of the Limitation Act, 1963
D. under section 31 of Arbitration and

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476. Conciliation Act, 1996. Before the enactment of Arbitration and

Conciliation Act, 1996 which Act has been applicable in India for arbitration
procedure
A. The Arbitration Act, 1940
B. The Code of Civil Procedure, 1908
C. The General Clauses Act, 1897
477. Delay, unpredictability and cost are considered as three main enemies of
efficient administration of justice.
A. Yes
B. No
C. Can not be said
478. The litigants are always interested in substantive justice and not procedural
justice.
A. True
B. False
C. Litigants want both procedural as well as substantive justice
479. Indian ADR system is based on the Common law system
A. False
B. True
C. Mixed system of Civil and Common law system
480. ADR techniques include arbitration, conciliation, mediation and
negotiation.
A. Yes
B. No
C. Yes, but LoK Adalat is also a type of ADR system
481. Arbitration can be ad-hoc, contractual, institutional or statutory

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A. Yes
B. No
C. No only contractual
482. In a contractual arbitration the jurisdiction of courts can be completely
ousted under 1996 Act
A. No
B. Yes, statutory provisions can be ousted
C. Yes, it can be partially ousted
D. Yes it can be ousted, but for enforcing the award interference of court is
needed
483. Conciliation is a private, informal process in which a neutral third person
helps disputing parties to reach an agreement.
A. True
B. Partially true
C. True up to the extent that a neutral third person helps disputing parties to
reach an agreement
484. Conciliator would independently investigate into the dispute and draft his
report indicating the method of settlement of disputes.
A. True
B. False
C. The conciliator would take help from the disputing parties on the settlement
of the method
485. Mediation can be termed as assisted negotiation
A. No
B. Yes
C. Yes and the mediator plays the role of a facilitator in attaining cooperation
between the parties to the dispute
486. Bargaining is a common feature of the negotiation process.

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A. The negotiation process provides the parties an opportunity to exchange

ideas, identify the irritant points of differences, find a solution, and get
commitment from each other to reach an agreement.
B. Even if a third party negotiator is involved in the process of negotiation, his
role would be limited to inducing the parties to the process of negotiation.
C. Mediators would have higher level of involvement in the settlement of
disputes when compared to that of negotiators.
D. All are true
E. All are false
487. Lok Adalats have been given the powers of a civil court under the Code Civil
Procedure.
A. Yes
B. No
C. Yes, but with limited jurisdiction
488. The award made by the Lok Adalat is deemed to be a decree of the civil
court like arbitration Award
A. No
B. Yes
489. Section 75 of the Arbitration and Conciliation Act 1996 specifically provides
for the confidentiality of all matters relating to the proceedings.
A. False
B. True
C. Parties can inspect the records like court proceeding
490. "Court procedure is justice-oriented, whereas ADR’s merit also lies in the
fact that the process is participatory and solution-oriented".
A. Yes
B. No
C. There exist doubt on the given proposition

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491. In Shakuntla Sawhney v. Kaushalaya Sawhney,[(1979) 3 SCR 232]the

Supreme Court has observed that “Finest hour of justice is the hour of
compromise when parties after burying the hatchet, re-unite by a reasonable
and just compromise” Whether this principle has been reflected in the ADR
procedures mentioned in the Arbitration and Conciliation Act 1996?
A. Yes
B. No the above principle has nothing to do with Arbitration and Conciliation
Act 1996
C. The above principle has been formulated for CPC and not for Arbitration and
Conciliation Act 1996
492. The account of Minor Head “Suspense” under those functional Budgeted
Major Heads of Accounts where expenditure on Works is involved is
A. 129
B. 107
C. 800
D. 799
493. The account of Minor Head “Suspense” under those functional Budgeted
Major Heads of Accounts where expenditure on Works is involved is divided into
three (3) distinct sub heads. Pick the incorrect one
A. Material
B. Stock
C. Misc. Works Advances
D. Workshop
(i) The sub heads under minor head Suspense are of temporary character
(ii) All the transactions recorded under them, are ultimately removed either by
payment or recovery in cash or by adjustment.
(iii) These transactions consist of both debit and credit

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(iv) The debit is treated as reduction of expenditure when making up the account
of Major Head
A. i, ii and iii
B. ii, iii and iv
C. i, iii and iv
D. All of the above
495. The Minor and Major Head of the MPSSA are
A. 107/8658
B. 129/8658
C. 799/8658
D. 800/8658
496. The accounts of MPSSA is operated to account for the settlement of dues
of the Suppliers of Stores
A. If payment is not made in the same month in which the stores have been
received
B. If payment is not made on the date on which the stores have been received
C. If payment is made without the store has been received in the month of
payment
D. If payment is made without the store has been received on the date of
payment
497. Minor 107-Cash Settlement Suspense Accounts under Major Head 8658 is
operated for settlement of
A. Advance payment
B. Inter-departmental transactions with Cabinet Secretariat and Ministry of
Defence.
C. Inter-departmental transactions with other departments of the same Govt.
D. Inter-departmental transactions with other Govt, Non-Govt. including Local
Bodies and Private parties.

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498. When materials are received from a supplier or from another department
in India or abroad, the value of the stores should be
A. Credited To MPSSA
B. Debited to MPSSA
C. Credited to CSSA
D. Debited to CSSA
(i) When materials are received for a specific work, the MPSSA will be credited
immediately and work accounts is debited.
(ii) When materials are received for stock and payment has not been made
during that month, the MPSSA will be credited on closing the accounts of the
month.
(iii) A single transfer entry order known as Omnibus Transfer Entry Order, Form
53A may be prepared for all purchases of stores made for specific works in a
sub-division during a month and so a combined entry for all transactions during
the month took place, the entry being attested at once
(iv) Value of materials should be debited in works abstract under the relevant
subhead such as Contractor-OT or Material or final charges as the case may be
A. i, ii and iii
B. ii, iii and iv
C. i, ii and iv
D. All of the above
500. State whether true or false: If any item of supply be paid for during the
same month, the amount paid should be noted in the relevant column and at
the end of the month, the total of all items paid for during the same month
should be worked out and only the net amount credited under Material
Purchase Settlement Suspense Account.
A. True
B. False

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501. The Omnibus Transfer Entry Order should be incorporated in the transfer
entry book only at the end of the month so that
A. Reconciliation between the quantity and value account may be secured.
B. Verification of stores with specification may be completed diligently
C. It may be not necessary to copy out in detail the transactions paid for during
the month.
D. All of the above.
502. The TEO is prepared in
A. Single copy
B. duplicate
C. triplicate
D. Quadruplicate
503. Pick the incorrect one regarding disposal of TEO
A. One copy to PAO
B. One copy to Transfer entry Book of DO
C. One copy to Suspense Register
D. One copy to Stock Account
504. When the actual value of the materials is not known, an estimated figure
should be adopted, any difference being adjusted, as soon as known should be
afforded in the MPSSA by
A. a debit entry
B. a debit or credit entry
C. a credit or minus credit entry
D. a debit or minus debit entry
505. When the price of the materials is paid or adjusted by transfer, in MPSSA
the payment should be
A. Debited

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B. Minus credited
C. Minus Debited
D. Credited
506. State whether true or false If the amount admitted in payment exceeds the
amount credited to “M.P.S.S.A.” the difference should be charged direct to
Stock or to the work concerned, and should be shown as minus entry in the
MPSSA.
A. True
B. False
A. Repayment of lapsed deposits applies mutatis mutandis to repayment of
lapsed balances of MPSS Account.
B. Outstanding balances lapsed to revenue and requiring adjustment on the
basis of Old PAO Memos should be equated to repayment of lapsed Deposits
C. The write back of such lapsed balances of “Material Purchase Settlement
Suspense Account” are in the nature of corrections of erroneous adjustments
and no pre-check of such transaction is contemplated
D. Pre check by PAO would be necessary, if the amount is required to be paid
to any party
508. The MPSS Account is maintained in Suspense Register in form
A. CPWA 67
B. CPWA 67A
C. CPWA 69
D. CPWA 70
509. The details of MPSSA in Suspense Register is recorded in a separate set of
folios for each of two headings
A. Purchases from India & Purchases from abroad
B. Purchases for Stock and Purchases for specific Works
C. Purchases for Division and Purchases for contractors
Competitive world
D. Purchases for Stock and Purchases for Workshop

510. State whether true or false: The head “stock” is opened in all divisions in
which stock of materials is maintained for general purposes. In divisions in
which no stocks are maintained, this account should be opened only when any
manufacture operations are undertaken
A. True
B. False
511. The money limit for the stock reserve of a division is prescribed by
A. SE
B. DG (Works)
C. PAO
D. Admin. Min/Administrator
(i) Excesses over the reserve limit as prescribed by the competent authority are
not permissible under any circumstances
(ii) The account head “stock” is debited with all expenditure connected with the
acquisition of stock materials, and with all manufacture operations.
(iii) The stock account is credited with the value of materials issued to works, or
sold, transferred or otherwise disposed of.
(iv) The balance of account will represent the book value of the materials in stock
plus the unadjusted charges, etc., connected with manufacture.
A. i, ii and iii
B. ii, iii and iv
C. i, ii and iv
D. All of the above
513. The Stock account are divided into 11 sub-heads such as Small Stores,
Building Materials etc. The first eight sub heads may be replaced by locally by
other suitable Heads, if necessary. Pick the incorrect one regarding the
permanent/constant sub heads are

Competitive world
A. Land, Kilns etc.

B. Manufacture
C. Handling and other Incidental Charges
D. Misc. Stores
A. The general account of the receipts, issues and balances of the suspense
head, “Stock” should be maintained in the Suspense Register, Form 67
B. A separate account should be kept in respect of each sub-head, the
transactions of the several sub-divisions being detailed therein as separate
items and the totals of all subdivisions as another
C. Transfers within the division should be accounted for against a single item
“Deduct Transfers within Division” before the total for the entire head “Stock”
is struck.
D. Expenditure booked under the sub-head “Handling and other incidental
charges” should be brought to nil at the time of closing the accounts of the
month.
515. Transactions recorded under Sub-head “Miscellaneous Works Advances”
under the Minor Head “799 – Suspense” below the functional Major/SubMajor
Heads concerned are divided into
A. Two classes
B. Three classes
C. Four classes
D. Five classes
516. Transactions under which of the following accounts does not fall under
Minor Head 799- Suspense
A. Sale of item
B. Expenditure incurred on Deposit works in excess of deposits received
C. Losses, Retrenchment, error etc.
D. Other items

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517. State whether true or false In case of absence or insufficiency of sanction

or appropriation except for Deposit Works shall be debited to Sub head other
items.
A. True
B. False
518. When stores of any kind are sold on credit, their value plus the Supervision
charges, if any, should be debited to “Miscellaneous Works Advances” under
the detailed head “Sales on Credit” so that
A. the accounts of Stock or Works from which the materials are issued may be
kept correctly
B. the recovery of the value from the local body or individual concerned may be
watched through the regular accounts.
C. Both of the above
519. Under the heading “Losses, retrenchments, errors etc.” subordinate to
Minor Head 799 – MWA appear the following. Pick the incorrect one
A. Deficiencies in cash or stock
B. Actual losses of cash or stock
C. Errors in accounts awaiting adjustment
D. Retrenchments and losses of other kinds duly recovered from Government
Servants.
520. All debits, the allocation of which is not known or which cannot be adjusted
until recovery or settlement is effected or write off ordered will be recorded
under
A. Losses, Retrenchment, error etc.
B. Errors in accounts awaiting adjustment
C. Other items
D. Any of the above.
521. The sub head “Other items” is meant for the following except

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A. debits, the classification of which cannot be determined at once;

B. recoverable debits not pertaining to the accounts of a work;
C. recoverable outstanding appertaining to works, the accounts of which are
closed
D. recoverable outstanding pertaining to a Deposit Work
522. The share of municipal taxes paid by Government on behalf of licensees of
Government buildings should be debited to which sub head of the MWA
pending recovery
A. Other items
B. Losses, Retrenchment, error etc.
C. Expenditure incurred on Deposit works in excess of deposits received
D. Misc. Recovery
A. Items in the “Miscellaneous Works Advances” account are cleared either by
actual recovery, or by transfer, under proper sanction or authority to some
other head of account.
B. Items or balances which may become irrecoverable should not be so
transferred until ordered to be written off.
C. The detailed accounts of this head should be kept in Form 70, Register of
Misc. Work Advances.
D. The detailed accounts of this head should be kept in Form 67, Suspense
Register.
(i) For items falling under the class “Expenditure incurred on Deposit Works in
excess of deposits received”, details are not necessary in Suspense Register, as
these are recorded in the Schedule of Deposit Works, Form 65.
(ii) For each of the other three classes of items namely Sale on credit, Losses,
Retrenchment etc and Other items, a separate set of folios should be reserved.
(iii) All the items under each class should be detailed, so that their clearance may
be watched individually.
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(iv) An abstract should be prepared to show the totals of all the classes.
A. i, ii, and iii
B. i, iii and iv
C. i, ii and iv
D. All of the above
525. State whether true or false When a workshop has been established, all
direct outlay on the jobs executed and on other operations of the workshop is
passed through the suspense head “Workshop Suspense”
A. True
B. False
A. A separate account is kept under it of each job or operation, so that all
charges relating to each may be collected and charges of a general nature may
be suitably distributed over all the jobs or operations affected, before the total
cost recoverable is determined.
B. The recorded expenditure on a job is removed from the suspense head only
when and to the extent that, an adjustment is effected against the deposit
received or against the service or other head concerned.
C. Such removal is effected by a credit to the account of the job.
D. Accordingly, when any charges are transferred from one job or operation
to another, the transfer should be made by a credit and minus credit entry.
527. State whether true or false On the completion of a job, all outstanding
charges on it must be debited, as soon as possible, to the head concerned, but
in cases where this cannot be done, as in the case of expenditure incurred in
excess of the deposit received, the unadjusted amount should be transferred to
the head “Miscellaneous Works Advances” pending settlement.
A. True
B. False
528. Central Government Account (Receipts and Payments) Rules, 1983 come
into force

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A. 1st January 1983

B. 1st April 1983
C. 1st June 1983
D. 1st April 1984
529. The custody of the Consolidated Fund of India and the Contingency Fund
of India, the payment of moneys into such Funds, the withdrawal of moneys
therefrom, the custody of public moneys other than those credited to such
Funds received by or on behalf of the Government of India, their payment into
the Public Account of India and the withdrawal of moneys from such Account
has been mentioned in
A. Article 280(2)
B. Article 283(1)
C. Article 284(1)
D. Article 287(3)
530. Consolidated Fund of India has been referred to in Constitution under
A. 266(1)
B. 266(2)
C. 267(1)
D. 267(2)
531. Contingency Fund of India has been established under the
A. Contingency Fund of India Act, 1949 (49 of 1949)
B. Contingency Fund of India Act, 1950 (49 of 1950)
C. Contingency Fund of India Act, 1951 (49 of 1951)
D. Contingency Fund of India Act, 1952 (49 of 1952)
532. Contingency Fund of India has been established under the Contingency
Fund of India Act, 1950 in consistent with the provision of Article
A. 266(1)
B. 266(3)
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C. 267(3)
D. 267(1)
533. Responsible for establishing and maintaining a technically sound payment-
cum-accounting system in the departmentalized accounts offices and for
prescribing the rules for regulating the custody, ayment into and withdrawal of
money from the Government Account is
A. Chief Accounting Authority
B. Accounts Officer
C. CGA
D. CAG
534. Departmental officer means
A. A Gazetted Officer
B. Any Government Servant
C. An officer who maintains the accounts of Government department
D. An officer of the Government authorised to handle Government money
535. Public Account of India referred to in
A. Article 266(2)
B. Article 266(3)
C. Article 267(2)
D. Article 267(3)
536. Payments relating to certain pensionary benefits of Central Government
pensioners are governed by relevant rules
A. GAR
B. GFR
C. Treasury Rules
D. Departmental Rules

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537. The system of departmentalization of accounts of all transactions (except

payments relating to pensionary benefits) of Central Civil, Ministries and
Departments was introduced during
A. 1973-74
B. 1974-75
C. 1975-76
D. 1976-77
538. State whether true or false: The balances in small coin depots, rupee coins,
balances in mint and cash balances held in Post Offices or other departmental
offices are reckoned as part of the General Cash balance of the Government.
A. True
B. False
539. Apart from the Officers in charge of Military Treasure Chests, office(s)
authorised to perform all or any prescribed part of the duties of a Treasury
Officer is/are
A. Posts and Telegraphs Department
B. Ministry of Railway
D. All of the above
540. The procedure for the safe custody of moneys in the hands of Government
officers shall be regulated by the provisions contained
A. GAR
B. GFR
C. R&P
D. Treasury Rules
541. All moneys received by or tendered to Government officers on account of
revenues or receipts or dues of the Government shall be paid in full into the
accredited bank for inclusion in Government Account
A. same day
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B. next day
C. next working day
D. without undue delay
542. Pay-in-slip is to be maintained in Form
A. GAR 1
B. GAR 2
C. GAR 1A
D. GAR 2A
543. Moneys received by or tendered to Government officers on account of
revenues or receipts or dues of the Government shall not be utilised to meet
departmental expenditure under any circumstances.
A. True
B. False
544. The conditions under which Government moneys may be deposited with a
bank other than the Reserve Bank or its agent for the purpose of Government
transactions shall be decided by the Government in each case after consultation
with the
A. President
B. RBI
C. CAG
D. Parliament
545. A cheque drawing D.D.O. functioning under the scheme of
departmentalisation of accounts may withdraw money for such purposes as
may be prescribed by the
A. CAG
B. CGA
C. Financial Advisor
D. Ministries/Departments

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546. No withdrawal shall be permitted on a claim for the first of any series of
payments of pay and allowances to a Government servant (other than a person
newly appointed to Government service) prepared by a DDO unless the claim is
supported by a copy of the last pay certificate
A. Form GAR 2
B. Form GAR 3
C. Form GAR 4
D. Form GAR 5
547. If a cheque drawing D.D.O. receives information from the Accounts Officer
that moneys have been incorrectly withdrawn and that a certain slim should be
recovered in respect of any bill passed by him, he shall
A. undertake the correspondence with Accounts Officer in this regard and
recover the amount after response
B. effect the recovery without delay and without regard to any
correspondence undertaken
C. note down the same for short payment in forth coming payments
D. Any of the above
548. A Government officer supplied with funds for expenditure shall be
responsible for such funds until an account of them has been rendered to the
satisfaction of the
B. Accounts Officer
C. Chief Controller of Accounts
D. CGA
549. Pick the incorrect one: Receipts in the form of local cheques, or demand
drafts (to be crossed) in favour of Pay and Accounts Officers accepted by non-
cheque drawing D.D.Os
A. need to be entered in the Cash Book
B. need not be entered in the Cash Book

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C. should be entered in the Register of Valuables

D. should be remitted into the accredited bank duly supported by challans for
credit to Govt. Account.
550. In order to minimise the balance under 'Traffic Suspense - Cash-in-Transit'
at the close of financial year, Ministry of Railways may keep their cash books
open for the month of March each year up-to 18th April for N.F.Railway, and in
respect of other Indian Railways up-to
A. 10th April
B. 15th April
C. 18th April
D. 30th April
551. Head of the Office should verify the cash balance in the cash book and
record a signed and dated certificate to that effect.
A. At periodical interval
B. At the end of the month
C. At the beginning of the month
D. Anytime during a quarter
552. In case the verification of cash balance is not possible on the last working
day of a month, it may be done on the
A. first working day of the next month before making any transactions on that
day
B. first working day of the next month before or after making any transactions
on that day
C. last working day of the following month combined
D. date as prescribed by the Head of Office in consultation with Accounts Officer
553. Every correction made in the cash book should invariably be dated initials
by
A. Cashier
B. Accountant
Competitive world
C. Head of the Office

D. Officer verifying the cash book
554. State whether true or false: If large number of bank drafts, cheques are
received by any departmental office, receipt thereof and remittance into bank
need not be entered individual item-wise in the cash book and the total of the
daily entries pertaining to the same classification from a register of valuable
Form G.A.R. 5 maintained for the purpose is carried to the cash book giving cross
reference in the latter to the serial numbers thereof in the former.
A. True
B. False
555. The keys of cash chest must be sent for examination and returned under
fresh sealed covers to the respective officer/ bank Once a year in
A. March
B. April
C. January
D. June
556. No transactions of the Government with a State shall be adjusted against
the balance of the Government except in accordance with such directions as
may be given by the
A. CGA on the advice of the CA&G
B. CAG on the advice of CGA
C. Parliament
D. Ministry of Finance
557. The bank will be kept open for the conduct of Government transactions on
a recognised holiday, or beyond normal business hours on any day (e.g. on the
last working day of March every year), if so required by
A. CAG or by any authority or authorities nominated by him.
B. CGA or by any authority or authorities nominated by him.

Competitive world
C. RBI
D. Accountant General or by any authority or authorities nominated by him
558. Which of the following statements does NOT describe conduct required of
an auditor under ISSAI 30 the INTOSAI Code of Ethics?
A. Auditors should refuse gifts or gratuities which could be perceived as
influencing their independence and integrity.
B. Auditors should not disclose information obtained in the auditing process
to third parties under any circumstances.
C. Auditors should maintain their independence from political influence in order
to discharge their audit responsibilities in an impartial way.
D. Auditors should update and improve the skills required for the discharge of
their professional duties.
559. Which of the following duties is only likely to be carried out by an auditor
of a public sector body, and not by an auditor of a private company?
A. The identification of errors detected in the financial statements.
B. The review of the effectiveness of internal controls relating to the financial
statements.
C. The assessment of the impact of fraud and error on the financial statements.
D. A review of reported performance indicators.
560. Which of the following is NOT a valid consequence of carrying out an
interim audit?
A. The overall amount of audit testing required will be reduced.
B. Audit testing can be better focused on key risk areas in the final audit.
C. Changes may be made to internal controls that will reduce the level of
control risk by the time of the final audit.
D. Where the results of interim controls testing are satisfactory, the amount of
substantive testing in the final audit can be reduced.
561. Which of the following statements about the external auditor’s
responsibilities with respect to fraud in financial statements is true?

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A. An auditor’s suspicions of fraud in financial statements should always be

reported to the police.
B. An auditor’s suspicions of fraud in financial statements should always be
reported to the audit client’s senior management.
C. Audit planning is not intended to ensure that all fraud will be detected.
D. All suspicions of fraud, whether deliberate or accidental, should be
investigated thoroughly.
562. Which of the following would NOT form part of the review carried out by a
senior member of the audit team or the audit engagement partner at the end
of the audit as part of the quality control process under ISSAI 1220?
A. Ensuring that the evidence obtained is sufficient and appropriate to support
the auditor’s report.
B. Consideration of whether there is a need to revise the nature, timing and
extent of work performed.
C. Consideration of whether appropriate consultations have taken place and the
resulting conclusions have been documented and implemented.
D. Ensuring that all matters raised by the audit team have been addressed by
the client management in the final version of the financial statements.
563. Maintaining independence and objectivity is vital to effective reporting of
internal audit findings. With this objective in mind, place the following four
options for internal audit reporting in order of preference from most to least
preferred.
1) The operational manager whose service has been audited;
2) The Chief Executive of the organisation;
3) The Finance Director of the organisation;
4) The audit committee.
A. 1, 2, 3, 4.
B. 4, 3, 2, 1.
C. 4, 2, 3, 1.
D. 2, 4, 1, 3.
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564. Which of the following would be an appropriate test for efficiency in a

value for money audit?
A. Benchmarking the prices paid for raw materials against those achieved by
organisations of a similar size and delivering similar services in the same area.
B. Scrutinising management performance reports detailing the achievement of
key organisational objectives in a municipality.
C. Establishing and applying performance indicators based on the percentage
of available operating theatre hours used in a public hospital.
D. Comparing annual salaries of teaching staff at various grades between public
colleges in the same geographical area.
565. Which of the following is NOT an internal audit objective when
investigating a suspected fraud?
A. To collect sufficient evidence to prove or disprove the suspicion of fraud.
B. To provide evidence admissible for a disciplinary hearing and/or criminal
proceedings.
C. To minimise possible losses to the organisation, where a fraud is suspected
to be on-going.
D. To implement appropriate control measures to ensure that similar frauds
do not occur in the future.
566. Which of the following is NOT an advantage of data retrieval?
A. It is a non-destructive form of testing, that is it uses data without changing it.
B. The output from such data retrieval is audit evidence; if a test discovers faulty
data, the auditor has proved that a weakness has affected the data in the
system.
C. It potentially represents long-term processing; data in the system may have
been there for the whole accounting period under review, and potentially for
much longer.
D. It reduces the intervention an auditor needs to make to obtain useful audit
information from the live system.

Competitive world
567. Which of the following are ALL identified by ISSAI 1315 as assertions about
classes of transactions and events for the period?
A. Occurrence; completeness; cut-off; valuation and allocation.
B. Existence; rights and obligations; completeness; classification.
C. Occurrence; completeness; accuracy; classification.
D. Classification and understandability; completeness; existence; accuracy.
568. Which one of the following factors would lead an auditor to question the
appropriateness of audit evidence obtained?
A. When interviewed, a payroll manager states that receipts are always issued
to staff collecting expense payments in cash.
B. The validity of payroll payments has been tested by checking that all staff
on the client’s staff list have received a payment for a particular period.
C. There is no link in the audit schedule between the risks of material
misstatement and the amount of audit testing undertaken.
D. Audit matters classified as highly material are not subject to more types of
audit testing than those classified as of average materiality.
569. You are testing the valuation of the trade payables balance in an audit
client’s statement of financial position. Which of the following tests would
provide the most reliable audit evidence?
A. Carry out a check of the outstanding balances to details of invoices issued
by the creditors in the payables ledger and payments made to them by the
client.
B. Ask the audit client to provide details of payments made to creditors in the
first four weeks after the accounting year-end.
C. Inspect the audit client’s records of the monthly reconciliation carried out on
the payables balance.
D. Inquire about the procedures for checking statements issued by suppliers
with the payables section manager.
570. Which of the following does NOT describe a category of sampling risk?

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A. The sample selected is too small and therefore the auditor does not have
sufficient evidence to form a conclusion relating to the population.
B. The auditor selects a population that does not provide evidence to support
the audit objectives.
C. The auditor fails to spot errors in the sample of items that they test.
D. The auditor selects a sample from an incomplete population.
571. On reviewing audit evidence obtained an auditor discovers errors and
omissions which they consider could reasonably be expected to influence the
economic decisions of users taken on the basis of the financial statements and
which are confined to specific elements, accounts or items of the financial
statements. Which of the following statements best describes these errors and
omissions?
A. They are material but not pervasive.
B. They are material and pervasive.
C. They are material and may be pervasive.
D. They are neither material nor pervasive.
572. A public hospital has failed to apply accounting standards correctly in that
it has not made provisions for cost overruns in respect of a building scheme
which commenced during the financial year. Which of the following responses
is LEAST likely to be chosen by the auditor?
A. Adverse opinion.
B. An unqualified audit opinion.
C. Qualified opinion on the basis of misstatement.
D. Disclaimer opinion.
573. Which one of the following statements about International Standards for
Supreme Audit Institutions (ISSAIs) and International Standard on Auditing
(ISAs) is correct?
A. Each ISSAI contains the full verbatim text of the related ISA plus a
supporting Practice Note (PN) which deals with specific considerations
relating to the audit of public sector entities.

Competitive world
B. Each ISSAI is an adaptation of the relevant ISA to suit the requirements of

public audits.
C. Each ISSAI contains some general commentary on the differences between
audits of public and other entities.
D. The main purpose of auditing guidelines is ‘to provide INTOSAI members with
a comprehensive set of instructions for the audit of financial statements of
public sector entities.
574. Which of the following types of risk assessment procedures are NOT
required by ISSAI 1315?
A. Inquiries of management and others within the audited body.
B. Observation and inspection.
C. Risk indexation.
D. Analytical procedures.
575. Which of the following are ALL matters which must be considered when
evaluating the objectivity of the internal audit function under ISSAI 1610?
A. The status of the internal audit function within the organisation; freedom to
communicate with external audit; freedom from operating responsibility;
restrictions on activity; management action on recommendations made.
B. The status of the internal audit function within the organisation; internal
audit reporting lines; freedom from operating responsibility; restrictions on
activity; management action on recommendations made.
C. The status of the internal audit function within the organisation; internal
audit reporting lines; freedom to communicate with external audit; restrictions
on activity; management action on recommendations made.
D. The status of the internal audit function within the organisation; internal
audit reporting lines; freedom from operating responsibility; freedom to
communicate with external audit; management action on recommendations
made.
576. According to ISSAI 1500 which of the following techniques can ALL be used
to carry out tests of control AND substantive procedures?
A. Inspection; observation; inquiry; external confirmation; recalculation.
Competitive world
B. Inspection; observation; inquiry; reperformance; recalculation.

C. Analytical procedures; observation; inquiry; external confirmation;
recalculation.
D. Inspection; reperformance; inquiry; external confirmation; analytical
procedures.
577. In capital budgeting, the term Capital Rationing implies:
A. That no retained earnings available
B. That limited funds are available for investment
C. That no external funds can be raised
D. That no fresh investment is required in current year
578. Feasibility Set Approach to Capital Rationing can be applied in:
A. Accept-Reject Situations
B. Divisible Projects
C. Mutually Exclusive Projects
579. In case of divisible projects, which of the following can be used to attain
maximum NPV?
A. Feasibility Set Approach
B. Internal Rate of Return
C. Profitability Index Approach
D. Any of the above
580. In case of the indivisible projects, which of the following may not give the
optimum result?
A. Internal Rate of Return
B. Profitability Index
C. Feasibility Set Approach
D. All of the above

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581. Profitability Index, when applied to Divisible Projects, impliedly assumes

that:
A. Project cannot be taken in parts
B. NPV is linearly proportionate to part of the project taken up
C. NPV is additive in nature
D. Both (b) and (c)
582. If there is no inflation during a period, then the Money Cashflow would be
equal to:
A. Present Value
B. Real Cashflow
C. Real Cashflow + Present Value
D. Real Cashflow - Present Value
583. The Real Cashflows must be discounted to get the present value at a rate
equal to:
A. Money Discount Rate
B. Inflation Rate
C. Real Discount Rate
D. Risk free rate of interest
584. Real rate of return is equal to:
A. Nominal Rate × Inflation Rate
B. Nominal Rate ÷ Inflation Rate
C. Nominal Rate - Inflation Rate
D. Nominal Rate + Inflation Rate
585. If the Real rate of return is 10% and Inflation s Money Discount Rate is:
A. 14.4%
B. 2.5%
C. 25%

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D. 14%
586. If the Money Discount Rate is 19% and Inflation Rate is 12%, then the Real
Discount Rate is:
A. 7%
B. 5%
C. 5.70%
D. 6.25%
587. Money Discount Rate if equal to:
A. (1 + Inflation Rate) (1 + Real Rate)-1
B. (1 + Inflation Rate) 4- (1 + Real Rate)-1
C. (1 + Real Rate) 4- (1 + Inflation Rate)-1
D. (1 + Real Rate) + (1 + Inflation Rate)-1
588. Real Discount Rate is equal to:
A. (1 + Inf. Rate) (1 + Money D Rate)-1
B. (1 + Money D Rate) + (1 + Inf. Rate)-1
C. (1 + Money D Rate) 4- (1 + Inf. Rate)-1
D. (1 + Money D Rate) - (1 + Inf. Rate)-1
589. Which of the following cannot be true?
A. Inflation Rate > Money Dis. Rate
B. Real Dis. Rate < Money Dis. Rate
C. Inflation Rate < Real Dis. Rate
D. Inflation Rate = Real Dis. Rate
590. Money Cash flows should be adjusted for:
A. Only Inflation Effect
B. Only Time Value of Money
C. None of (a) and (b)

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D. Both of (a) and (b)

591. EAV should be used in case of:
A. Divisible Projects
B. Repetitive Projects
C. One-off Investments
D. Indivisible Projects
592. EAV is Equal to:
A. NPV × PVAF(r,n)
B. NPV + PVAF(r,n)
C. NPV ÷ PVAF(r,n)
D. NPV-PVAF(r,n)
593. If a project has positive NPV, its EAV is
A. Equal to NPV
B. More than NPV
C. Less than NPV
D. Any of the above
594. Two mutually exclusive projects with different economic lives can be
compared on the basis of
A. Internal Rate of Return
B. Profitability Index
C. Net Present Value
D. Equivalent Annuity Value
595. Financial Audit of Autonomous Bodies receiving financial assistance is
governed by ______ of CAG's DPC Act 1971
A. 13 & 14
B. 14 & 15
C. 13 & 15
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D. 16
596. C&AG is authorised to audit all expenditure from consolidated fund of India
and of a state and of a Union Territory having a legislative assembly under
__________ of DPC act.
A. Section 16
B. Section 15
C. Section 14
D. Section 13
597. Audit of a body or authority receiving loan or grant for a specific purpose
from the consolidated fund of India or of a State or of a Union Territory having
a legislative assembly is done under section ____ of DPC Act.
A. Section 19
B. Section 15
C. Section 14(2)
D. Section 14(1)
598. The authority for C&AG to lay down general principles of Government
accounting is derived from
A. Section 23 of DPC Act
B. Section 11 of DPC Act
C. Section 10 of DPC Act
D. Article 150 of the Constitution
599. The Regulation on Audit and Accounts was made by C&AG of India under
the powers conferred on him by _____________of C&AGs (DPC) Act, 1971.
A. Section 24
B. Section 23
C. Section 21
D. Section 20

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600. C&AG is authorised to audit all receipts of the GOI and of Government of
each State and of each Union Territory having a legislative assembly under
________ of DPC Act.
A. Section 16
B. Section 15
C. Section 14
D. Section 13
601. C&AGs power to audit and report on the accounts of the stores and stock
kept in any office or department of the Union is derived from
A. Section 18
B. Section 17
C. Section 16
D. Section 15
602. C&AGs authority to inspect any office of accounts under the control of
union is derived from ______ of C&AGs (DPC)act.
A. Section 13
B. Section 14
C. Section 18
D. Section 19
603. The audit of bodies and authorities, other than Government establishments
and companies, by C&AG is governed by the provision contained in
A. Section 14,15,19(1),19(2) and 19(3), 20 of the DPC Act
B. Section 14,15,19(2) and 19(3), 19 A and 20 of the DPC Act
C. Section 14,15,19(1),19(2) and 19(3) of the DPC Act
D. Section 14, 15 & 20 of the DPC Act
604. The result of audit under section 14 or 15 shall be communicated to the
(i) Chief executive officer of the body or authority

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(ii) Department of the Government that paid the grant or loan to the body or
authority
A. (i) above only
B. (ii) above only
C. both (i) and (ii) above
605. Where a body of authority is audited under Section 14(1) or 14(2) for a
particular year, than C&AG is empowered to continue to audit that body or
authority for a further period of
A. none of the above
B. three years
C. two years
D. one year
606. The scope and extent of audit shall be determined by the C&AG of India
under which section of DPC Act?
A. Section 10
B. Section 13
C. Section 19A
D. Section 23
607. Under sec 18 of DPC act the C&AG has the authority to
A. inspect any office of accounts under the control of a Union Territory having
a legislative assembly
B. require that any accounts, books, papers and other documents which deal
with or form the basis of or are otherwise relevant to the transactions to which
his duties in respect of audit extend, shall be sent to such place as he may
appoint his inspection
C. put such questions or make such observations as he may consider necessary
to the person in charge of the office and to call for such information as he may

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require for the preparation of any account or report which it is his duty to
prepare
D. all of the above
608. The power to dispense with detailed audit of any accounts or transaction
is derived by C&AG of India under ____________ of DPC act.
A. Section 22
B. Section 23
C. Section 24
D. Section 25
609. A request for the special Audit shall be given due consideration by C &AG
or any other Officer so authorised if the request for such audit of a programme
, project or organisation is made with the approval of the
A. Minister concerned
B. Secretary of the concerned department
C. Cabinet secretary
D. None
610. Under the constitution of India, it is the duty of the C&AG of India to audit
and report on the accounts of the
A. Government of Union Territory having legislative assembly
B. Governments of each State
C. Union Government
D. all of the above
611. One of the essential requirements of Section 20(1) is that audit can be
entrusted to the CAG
A. Only in public interest
B. Only if the Central or State Government feels the necessity to entrust the
audit work to CAG

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C. Only if the president or governor feels that autonomous body is not well
managed and there are sufficient ground justifying the entrustment of audit to
CAG
D. Only if the president or governor of the State is of the opinion that no other
audit would be sufficient to serve the legislative control over the autonomous
body
612. Which among the following provisions empower C&AG to conduct audit of
bodies or authorities?
A. Section 14 & 15 of the DPC Act
B. Section 14, 15, 19 & 20 of the DPC Act
C. Section 14, 19 & 20 of the DPC Act
613. Which of the following is NOT a provision of the CAG's DPC Act that
empowers it to take up the audit of autonomous bodies?
A. Section 13
B. Section 14
C. Section 15
D. Section 20
614. Which among the following is incorrect as to Section 14 audit?
A. If the grant or loan is from outside the consolidated fund, audit under section
14 is not possible
B. Payments of purely deposit nature should also be regarded as expenditure
C. The expenditure incurred on purchase of raw material, finished goods,
disbursement of loans is treated as expenditure in respect of institutions
running business
615. The objectives of audit of accounts or audit of receipt & expenditure of
bodies and authorities under section 14, 19 and 20 of the Act are:
A. To check that transactions comply to relevant laws, rules and regulations

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B. To conduct the audit with the purpose of certification of annual accounts

C. To conduct performance audit to assess economy, efficiency and
effectiveness of various activities/programmes undertaken by these bodies.
D. All of the above
616. In practice the certification of annual accounts is undertaken under which
of the following provisions of CAG's DPC Act?
A. Section 19 and Section 20
B. Section 20 only
C. Section 13 and Section 14
D. Section 14 and Section 15
617. The objectives of audit of Autonomous Bodies by CAG is to conduct
A. compliance audit
B. financial audit
C. Performance audit
D. all of the above
618. The parameter for examining the justification for Section 14(2) or 20(2) is
A. control by the sanctioning agency is adequate
B. the state of accounts is known to be satisfactory
C. there is arrangement for audit by an agency outside the control of the
institution
D. these are persistent losses in respect of institutions undertaking
manufacturing or trading activities
619. In cases where CAG conducts super imposed audit
A. It is also required to certify the accounts
B. It is also required to certify the accounts if the chartered accountant who
conducted the audit were appointed on the advise of the CAG

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C. It is also required to certify the accounts if the chartered accountant who

conducted the audit were appointed from the panel of auditors prepared by
the CAG
D. Certification of accounts need not be done by CAG in cases where CAG is
not the sole auditor
620. The restriction with respect to right of access to the books and accounts
under Section 15(2) is
A. the autonomous body is not a foreign state or an international organization
B. the President/Governor/Administrator relieve the CAG in public interest
C. the law under which the corporation is established provides for audit by
someone other than CAG
D. All of the above
621. Which is incorrect as to audit of autonomous body under Section 15
A. It would be preferable to defer examination of accounts of the until its
accounts are audited and certified
B. Grants given for maintenance, purchase of specific items like land &
building shall not be treated as specific purpose grants
C. The objections should not be conveyed or corresponded with the
autonomous body directly
622. Audit under Section 19(3) of the DPC Act can be entrusted to CAG
A. of a corporation established by a state or Union Territory Law
B. Not of a corporation established under a state or Union Territory Law
C. neither (a) nor (b)
623. Which among the following is incorrect as to the requirement under
Section 19(3)
A. the decision to entrust audit will be of government
B. It is obligatory that the autonomous body should concur with the decision
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C. It is necessary to convey to the Government the terms and conditions under

which audit can be undertaken by CAG
624. Audit under Section 20(1) is taken up
A. for the purpose of certification of annual accounts
B. the certification of accounts also includes performance audit
C. To issue separate Audit, Report containing only comments on accounts’
D. All of the above
625. The underlying assumption while preparing the common format of
accounts is
A. Accrual system of accounting
B. The entity is viewed as a going concern
C. both (a) and (b)
626. Find out the correct statement
A. The going concern has the intention of curtailing materially the scale of its
operation
B. The transactions and events shall be governed by merely by the legal form in
the Balance Sheet
C. The excess of the provision over the amount of reasonably anticipated loss
is treated as a reserve
627. Revenue shall not be recognized unless
A. no significant certainty exists regarding the amount of the receivable
consideration
B. the related performance has been achieved
C. it is not reasonable to expect realization and ultimate collection of the
amount of revenue

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D. none of the a bove

628. What is the common assertion underlying income statement items and
Balance Sheet items
A. occurrence
B. ownership
C. Regularity
D. Disclosure
629. Find out the incorrect statement
A. Materiality should be determined with reference to overall audit assurance
B. Risk is concerned with the likelihood of error
C. materiality is concerned with the extent to which we can tolerate error
630. Match the following
(A) Inherent Risk (A) will not be detected on a timely basis by the internal
controls
(B) Internal Control Risk (B) is the inverse of overall audit assurance
(C) Dection Risk (C) is the material error occurring in first place
(D) Overall Audit Risk (D) is the inverse of the required assurance level from
substantive tests
A. A-B;B-A;C-D;D-C
B. A-C; B-A;C-D;D-B
C. A-C;B-D;C-B;D-A
D. A-B;B-D;C-A;D-C
631. System based audit (SBA) is an audit approach
A. which may be used by an external auditor to express an opinion on the
financial statements

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B. where the auditor decides that he can not place some reliance on the internal
controls
C. where the auditor do more substantive testing if he took no assurance at all
from auditee’s internal control
632. Which among the following is the essential feature of statistical sampling
A. sampling should be predictable
B. The sample results need not be in accordance with the probability theory
C. the sample items should have known probality of selection
633. Match the following w.r.to various types of sampling
(A) Stratified sampling (A) the sample is chosen by selecting a random starting
point and then picking every sample interval
(B) Cluster sampling (B) sampling assigns higher inclusion probability of
selection for population units with higher sizes
(C) Probability proportional to size (PPS) (C) the target population is first
divided into mutually exclusive and collectively exhaustive clusters
(D) Systematic sampling(D) is a two-step process in which the population is
partitioned into sub- populations
A. A-D;B-A;C-B;D-C
B. A-D;B-C;C-B;D-A
C. A-B;B-A;C-D;D-C
D. A-C;B-D;C-B;D-A
634. What is true as to Analytical Review as substantive audit techniques
A. It is a substantive procedure used to reduce the overall audit risk
B. It is a form of deductive reasoning
C. to detect monetary errors in the financial statements given that they have
occurred

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D. All of the above

635. The certificate that the auditor should obtain from the management is
A. Stock in transit
B. contingent liabilities
C. work in progress with processors
D. all of the above
636. The separate Audit Reports (SAR) of Autonomous Bodies should contain
A. Introduction
B. Comments on accounts
C. Impact of comments on accounts
D. All of the above
637. In addition to ‘comments on accounts’ the SAR may include
A. cases where assurances for rectification are fulfilled after a couple of years
B. corrections/rectifications carried out at the instance of audit
C. compliance of accounting standards/instructions contained in the common
Format of Accounts
638. Management letter includes
A. Errors in annual accounts that are not considered material
B. Reconciliation between the balances as per broadsheets and as reflected in
the accounts
C. classification errors within the accounting head where management has
assured rectification
D. All of the above
639. Find out the incorrect statement w.r.to performance audit of regulatory
bodies

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A. The audit of accounts of Electricity Regulatory Commissions and Audit Report

thereon would include performance audit
B. The orders passed by the commissions in exercise of quasijudicial functions
would not be within the scope of Audit
C. The decisions of the Authority that are appealable to the Appellate tribunal
are subject to audit by CAG
640. The broad objective of quality assurance is to ensure
A. controls are in place at all stages of the audit cycle including planning,
execution and reporting
B. controls are properly implemented
C. inbuilt mechanism to constantly review and update the control exists
D. All of the above
641. The main characteristic of PPP is
A. long term (sometimes upto 30 years) service provisions
B. The transfer of risks to the private sector
C. different forms of long-term contracts drawn up between legal entities and
public authorities
D. All of the above
642. What is the ingredient common to all types of PPP
A. The public sector transfers the overall responsibility to provide the public
service
B. value for money will be the basic criterion for the public sector
C. No balanced sharing of the risks and gains between the public sector and
private sector
643. The National highway projects contracted out by NHAI under PPP mode is
an example of

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A. LOT
B. BOOT
C. BoT
D. DBFO
644. The common characteristic of Institutional PPPs and contractual PPPs is
A. The operation of a facility is contracted out to another private party
B. The users pay for the facility availed and such charges accrue to the private
sector partner
C. The public sector usually designs, constructs and operate PPP
645. What distinguishes each type of PPP model from one another is
A. the degree of risk and responsibility borne by the private sector partner
B. the degree of risk and responsibility borne by the public sector
C. The private sector partner will bring in most of the investment requirements
646. The main difference between PPP and privatization is
A. There is no permanent transfer of ownership of assets to private partner
B. The responsibility and accountability to deliver the goods and services
remains with the state/public sector
C. Besides the transfer of ownership to the private sector, the accountability is
also shifted to the purchaser
A. The private sector partner should equally gain from the innovation brought
about by it
B. The private entrepreneurs come into the PPP arrangements primarily with
profit motive

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C. PPP projects are aimed to provide ‘improved’ public services by transferring

the risks to the private sector
648. Viability Gap Funding (VGF) is available only
A. If the private company in which 51% shares or more of the subscribed and
paid equity are owned and controlled by it
B. If the private company has been selected on the basis of competitive bidding
C. If the private company takes the responsibility of financing, construction and
maintenance of the project during the concession period
D. All of the above
649. In PPP audit, the emphasis would be
A. on the means to achieve the PPP arrangements
B. on the end results of the PPP arrangements
C. on the operational risks transferred to the private partner
650. Which among the following is not a consideration requiring intervention of
public audit in PPP
A. The right to levy tolls/user charges gets shifted to the private sector partner
B. The contract is usually for a long term and thereby alienates the statutory
right involved for a long period
C. The transfer of the public assets to a private body for long duration
D. The cost of execution met by the private partner is relatively higher
651. Find out the incorrect statement w.r.to PPP audit
A. value for money is the driver for adopting the PPP approach rather than
capital scarcity
B. there is conflicting and fundamentally differing approaches of two partners
to the PPP agreement
C. The relevance of regularity and compliance audit is limited

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D. The private partners are unlikely to resist the move on the plea of
commercial confidentiality
652. The impact of public audit of concession agreements PPP projects is that
A. The audit findings will have only academic value
B. The contractual clauses could be amended and altered based on the findings
of the SAI
C. For ensuring accountability and for future probity/lessons learnt
D. Both (a) & (c)
653. Find out the true statement
A. The DPC Act does not directly contemplate the audit of PPP projects with
only minority participation in Government agency
B. Audit of PPP projects by CAG is possible by virtue of section 20(1) & 20(3) of
the DPC Act
C. The best course of action would be to include a clause in the PPP agreement
to provide for the audit oversight of the CAG
D. All of the above
654. With regard to the risks, the public auditor has to ascertain
A. How each of the risks would impact the public sector participants and
consumers
B. Whether risk allocations have been judicious and fair
C. Whether the risks envisaged by the all parties are in balance
D. All of the above
655. Which among the following risk is borne by the public sector partner
A. Financing risk
B. Construction risk
C. operation Maintenance risk
D. Termination risk
656. The factor irrelevant for the selection of a project for PPP audit is
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A. Government guarantees and other state support elements provided in the

contract
B. standards and quality norms/criteria build into the contract
C. The extent and value of the shareholding/participation of the private sector
alone
657. In the audit of the project formulation, which among the following issue
will be of no relevance
A. Are the cost estimates transparent
B. How was the pattern of state funding worked out
C. The residual value of assets at the time of closing the contract
658. The audit of concessions and concession period includes review of
A. the concession granted to the concessionaire in terms of the quantum and
the period of concession
B. Reasonableness of the concessions granted,
C. Appropriateness of the area of land transferred for the purpose of project
and commercial development
D. All of the above
659. The audit of concession agreements does not include to ascertain
A. was the competetitive bidding process adopted?
B. Is the concession agreement fashioned faithfully on the pattern of relevant
model concession Agreement?
C. Technical issues at the risk of neglecting the social and economic effects of
PPP?
D. Is the concession agreement drafted without giving room for unintended
gains to private partner?
660. The ‘Rate of Return’(ROR) is

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A. a function of the equity support given by the partners for the project
B. a user charge reasonably linked to the total project cost
C. a critical input into several aspects of the contracting agreements between
the partners to a PPP
661. In Audit of Total Project Cost (TPC) the public auditor should
A. see that the TPC is not padded up
B. eschew the temptation of expecting the public authority to transfer most of
the risks to the private partner
C. see how is any cost accruing due to ‘change of scope’ to be included in the
TPC?
D. All of the above
662. Which among the following is incorrect as to auditing PPP for value for
money (VFM)
A. public auditor should evaluate whether PPP has met intended social and
economic objectives
B. public auditors should look only from the angle of safeguarding the
interests of public sector partner
C. the concession granted proportionate to the risks allocated to the private
partner
663. The important principle that the public auditor to bring out in their reports
is
A. what has been achieved rather than how it was achieved by the private
partner
B. the review of end results rather than the ‘how’ of achieving them
C. the auditing do not focus only on technical issues at the risk of neglecting the
social and economical effects of PPPs
D. All of the above

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664. Financial close means

A. fulfillment of all conditions subsequent to the initial availability of funds for
PPP project
B. fulfillment of all conditions precedent to the initial availability of funds for
PPP project
C. a facility given by the public sector to the private sector to operate the PPP
for a certain period of time
665. Viability Gap Funding is
A. a one-time grant provided by the GOI to PPP with the objective of making
such projects commercially viable
B. a deferred grant provided by the GOI to PPP with the objective of making
such projects commercially viable
666. Meeting of the needs of the present without compromising the ability of
future generations to meet their own needs is called
A. waste management
B. sustainable Development
C. clean Development mechanism
D. forest management strategy
667. As per the Basel Convention ‘waste’ include all substances that
A. have no longer any use for people
B. are either discarded or intended to be discarded
C. are need to be disposed
D. All of the above
668. The sum of all emissions of carbon dioxide which were induced by an
entity’s activities in a given timeframe is called

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A. Carbon Footprint
B. Carbon Intensity
C. Carbon sinks
669. ‘Carbon Intensity’ denotes which of the following
A. the amount of greenhouse gas emissions produced to support human
activities
B. the linkage of carbon footprint with economic growth and implies growth
with equity
C. certified emission reductions
670. Match the following w.r.t. international protocols and the objects for which
they were created
(A) CARTAGENA Protocol (A) conservation and wise use of wetlands
(B) Vienna Convention (B) control of Transboundary movements of Hazardous
wastes and disposal
(C) RAMSAR Convention (C) binding agreement governing international
movement of genetically modified organisms
(D) Basel Convention(D) Protection of ozone layer
A. A-D; B-A; C-B; D-C
B. A-B; B-A; C-D; D-C
C. A-C; B-D; C-A; D-B
671. Which protocol that laid down individual emission limitations and
reduction commitment of greenhouse gases?
A. UN convention on Environment and Development
B. Kyoto protocol
C. World summit on sustainable development
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672. The objective of CBD is to ensure
A. conservation of biological diversity
B. sustainable use of its components
C. promotion of a fair and equitable sharing of the benefits from the utilization
of genetic sources
D. All of the above
673. Central and state pollution control Boards have been established by
A. The Environment (Protection) Act 1986
B. The Air(Pollution and control of Pollution) Act 1986
C. The water (Prevention and control of Pollution) Act, 1974
674. Which among the following has been enacted in line with the objectives of
Stockholm conference, 1972
A. The Biological Diversity Act, 1972
B. The National Environment Tribunal
C. The Air (Pollution and control of Pollution) Act, 1981
675. Find out the incorrect statement w.r.t. “The National Green Tribunal”
A. The Tribunal is the sole adjudicator of all green laws
B. The Tribunal allows ‘any person aggrieved, including any representative body
organizations to file application for the grant of relief
C. Adjudication by the green tribunal is final and no appeal is allowed
676. Which among the following is correct as to Environmental Audit
A. Environmental audit is different from the audit approach practiced by the SAI
B. The criteria is based on local, national standards but not on global standards

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C. It is an systematic process of obtaining and evaluating information about

environmental aspects
677. Performance audit of environmental issues include
A. Identification of risks caused by pollution to health and environment
B. existence or adequacy of environmental policies and laws or strategies
C. compliance with commitments, if entered into or legally obligated with
international treaties
D. All of the above
678. The performance audit of environmental issues enable the entities
A. to improve upon their performance
B. assist policy matters and legislators to rectify the omissions and shortfalls
C. Contribute to good governance
D. All of the above
679. The success of audit of environmental issues would be possible only when
the SAI does
A. the evaluation of the performance entity with reference to established
standards and indicators
B. the evaluation against authentic criteria
C. both (a) and (b)
D. either (a) or (b)
A. It is not necessary to have a separate performance audit mandate to conduct
environmental audit
B. Environmental audit is not significantly different from other audits practiced
by SAI
C. The mandate of SAI to undertake environmental audit is w.r.t. the provision
of the constitution and not the CAG’s DPC Act

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681. The type of organizations and institutions which are subject to environment
audit are
A. Those whose operations directly or indirectly affect the environment
positively or negatively
B. Those with powers to make or influence environment policy formulation and
regulation
C. Those with powers to monitor and control the environmental actions of the
others
D. All of the above
682. Audit Risk for the environmental audit does not include
A. Challenge of the samples selected for verification
B. challenge of the selected criteria on grounds of inapplicability or bias
C. Technical nature of the activities of the entity
683. While conducting the environmental audit SAI should avoid
A. using the findings and conclusions on their internal environmental controls
to put the entities in a negative light
B. Doubts about the capability of the audit team in view of the technical nature
of the audit
C. doubts about the competence and independence of the external experts
selected to support the audit
684. Present owners being held liable for environmental damage caused by the
previous owners match with the following
A. consequences of violation of environmental rules and regulations
B. Initiative to prevent, reduce and abate damages to the environment
C. consequences of vicarious liability imposed by a regulatory body

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685. Conservation of components of Bio Diversity out side the natural habitat is
A. 'In-situ' conservation
B. 'ex-situ' conservation
C. Biosphere reserves
686. The water quality monitoring established by CPCB is
A. Global Environment Monitoring System (GEMS)
B. Monitoring of Indian National Aquatic Resources System (MINARS)
C. Yamuna Action Plan (YAP)
D. All of the above
687. The Mantra ‘reduce, reuse and recycle’ is associated with
A. Effective waste Management
B. Environment Impact Assessment
C. Air quality monitoring programme
688. 'Adaptation' and 'Mitigation' are associated with
A. Water Pollution
B. Global warming
C. Sustainable Forest Management
689. Carbon Dioxide Equivalent is
A. The emission of a gas, by weight, multiplied by its 'global warming potential'
B. How much global warming, a greenhouse gas may cause, using carbon
dioxide as the base unit
C. Both (a) and (b)
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690. Consider the following statement and find out the incorrect one
A. MITIGATION tackles the causes of climate change
B. ADAPTATION seeks to tackle the impacts of climate change
C. sustainable development refers to non-declining human wellbeing over time
D. India has ratified the London convention dealing with prevention of marine
pollution by dumping wastes
691. The Comptroller and Auditor General of India derives his authority and
functions mainly from the provisions of ________.
A. Articles 148 to 151 of the Constitution of India
B. Articles 147 to 150 of the Constitution of India
C. Articles 150to 154 of the Constitution of India
D. Articles 150 to 155 of the COnstitution of India
692. Accounts which relate to the expenditure brought to account during a
financial year, to the several items specified in the law made in accordance with
the provisions of the Constitution or of the Government of Union Territories
Act, 1963 (20 of 1963) for the appropriation of moneys out of the Consolidated
Fund of India or of a State, or of a Union Territory having a Legislative Assembly,
as the case may be is called
B. Finance Accounts
C. Balance Sheet
D. Annual Financial Statement
693. In audit of revenue receipts, Audit has to examine the judicial decisions or
judgements with a view to:
A. check whether the judgement was sound and in the accordance with the
provisions of the respective acts
B. check whether the judgement was onsistent with the previous judgement or
judgement of a higher court

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C. check whether the revenue authorities has submitted appeals to ensure that
no loss of revenue occurred due to erroneous judgements
D. check the effectiveness of the assessment procedures and recovery
procedures in the light of the judgement
694. Tax audits are primarily legality and regularity audit, when auditing the
application of tax laws, Audit should examine the system and efficiency of tax
collection. Which of the following statement would be appropriate in case of a
tax audit?
A. The Audit is empowered to audit the ollection of taxes as extensively as
possible and to examine individual tax files
B. The Audit is not empowered to audit the colletion of taxes extensively
C. The Audit is not empowered to examine individual tax files
D. The Audit is empowered to audit the collection of taxes but not empowered
to examine individual tax files
695. Which of the following procedure could be adopted, according to the MSO
(Audit) issued by CAG, while auditing the accounts of furniture in the residences
of high officials?
A. The high official can be asked to vacate the house during a specified day
during the audit period and the audit staff along with the department staff could
verify the furniture stock with actual stock.
B. The high official can be asked to certify to the effect that he uses the furniture
in the residence only for his official purpose and no furniture is used for his
personal purpose.
C. Audit may require, where necessary, the furnishing by the executive
authority nominated for the purpose of an annual certificate of verification
incorporating the details of verification.
D. The furniture supplied to the residence of a high level officer need not be
audited.
696. Which of the following statements is NOT correct with regard to the
submission of utilisation certifiate for a grant?

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A. Ministries and departments of the Central Government are not required to

furnish utilisation certificate
B. State Governments directly incurring expenditure out of Central grants are
also not required to furnish utilisation certificates
C. In respect of expenditure out of central grants incurred by the state
government through local bodies and co-operative institutions, there is no
need of furnishing the utilisation certifiates
D. All of the above
697. In public works department, the position responsible for undertaking
preliminary check in works transaction is called:
A. PWD Auditor
B. Divisional Accountant
C. Subordinate Accountant
D. State Acountant
698. Conmtroller and Auditor General of India's Manual of Standing Order is
issued under:
A. Section 23 of the CAG's DPC Act
B. Section 24 of the CAG's DPC Act
C. Chapter 4 of the Manual of Office Procedure
D. Chapter 3 of the Manual of Office Procedure
699. Which of the following agency is entrusted with the responsibility of
ensuring a uniform policy of accounting and audit in the government sector as
a whole in India?
A. Institute of Chartered Accountants of India
B. The Comptroller and Auditor General of India
C. The Controller General of Accounts
D. The Ministry of Finance, Government of India
700. Which of the following entities can be treated as entities managing public
money?
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1) Central Government
2) State government
3) Government companies established under companies act
4) Government autonomous bodies
A. 1 and 2
B. 1,2,3 and 4
C. 1 and 3
D. 1,2 and 4
701. An auditor and audit institution should maintain independence. This
include independence from:
1) The Legislature
2) The Audited Entity
3) The Executive.
A. Only 2
B. Both 2 and 3
C. Only 3
D. 1,2 and 3
702. Which of the following are considered quality assurance activities?
1. Report to management on progress against budget
2. Report to management on progress against schedule
3. Supervision
4. Allocation of responsibilities
A. only 1, 3 and 4
B. only 1 and 4
C. only 3 and 4
D. all of the above

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703. Selection of audit topics for performance audits should be determined on

which of the following stages of the audit?
A. pre-study
B. research and evaluation
C. main study
704. Under the lease agreement, the lessee gets the right to
A. Share profits earned by the lessor
B. Participate in the management of the organisation
C. Use the asset for a specified period
D. Sell the assets
705. Funds required for purchasing current assets is an example of
A. Fixed capital requirement
B. Ploughing back of profits
C. Working capital requirement
D. Lease financing
706. Public deposits are the deposits that are raised directly from
A. The public
B. The directors
C. The auditors
D. The owners
707. Equity shareholders are called
A. Owners of the company
B. Partners of the company
C. Executives of the company
D. Guardian of the company

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708. ADRs are issued in

A. Canada
B. China
C. India
D. USA
709. Under the factoring arrangement, the factor
A. Produces and distributes the goods or services
B. Makes the payment on behalf of the client
C. Collects the client's debt or account receivables
D. Transfer the goods from one place to another
710. The term 'redeemable' is used for
A. Preference shares
B. Commercial paper
C. Equity shares
D. Public deposits
711. Debentures represent
A. Fixed capital of the company
B. Permahent capital of the company
C. Fluctuating capital of the company
D. Loan capital of the company
712. The maturity period of a commercial paper usually ranges from
A. 20 to 40 days
B. 60 to 90 days
C. 120 to 365 days
D. 90 to 364 days
713. Internal sources of capital are those that are

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A. Generated through outsiders such as suppliers

B. Generated through loans from commercial banks
C. Generated through issue of shares
D. Generated within the business
714. Which is the source of mid-term finance?
A. Micro Credit
B. Specialized Financial Institution
C. Collect Advances from Purchasers
D. Discounting the Bills Receivable
715. Which of the following factors that are considered to solve the financial
problems of business organizations are-
i. Cost of Capital Supply
ii. Importance and Objectives of capital
iii. Different types of benefits
A. i and ii
B. i and iii
C. ii and iii
D. i, ii and iii
716. Performance Audit Guidelines 2014 supersedes the Performance Audit
Guidelines 2004 and will come into force from June 2014.
A. True
B. False
717. The performance Audit Guidelines are based on
A. Existing guidelines of C&AG of India
B. ISSAI guidelines 100,300 and 3000
C. ASOSAI Performance Auditing Guidelines
D. All the above
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718. Which among the following is not to be questioned in performance audit?

A. the objectives of the policy being met by means employed, outputs provided
and impacts observed
B. the means employed and the results achieved consistent with the objectives
of the policy
C. policy per se
719. If you were to examine the efficiency aspects in a hospital, what would you
address?
A. costs of resource procurement.
B. average cost per patient admitted.
C. achievement of goals in number of surgeries.
721. Which of the following statement is TRUE with reference to Performance
Auditing and Programme Evaluation?
A. Performance auditing shares similar approaches and methodologies with
programme evaluation but does not generally extend to assessing policy
effectiveness or policy alternatives
B. Auditors cannot employ tools of programme evaluation in performance
auditing as programme evaluation techniques are mainly statistical based
C. Programme Evaluation techniques cannot be employed in performance
auditing as it requires special skills and knowledge
D. Performance auditing and programme evaluation have the same scope and
both uses the same tools and techniques
722. Which of the following is NOT likely to be major consideration for selecting
individual performance audit topics?
A. Significance of the topic
B. Materiality of the topic
C. Visibility of the topic

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D. Available manpower inhouse

A. It is not always necessary to conduct performance audits of the entity or the
programme as a whole
B. The subjects of performance audit may be selected cutting across various
departments or entities
C. AG should be alive to people centric cutting edge issues but not to take non-
financial subjects
724. A field unit of SAI decides to conduct performance audit on a topic
'prevention of adultration of food and beverages'. The total expenditure on the
activity during the five year period was a mere 5 lakh rupees. SAI field office
decides to conduct a performance audit deploying three performance audit
parties. Whether selection of such a topic is justifiable in terms of with reference
to the conditions imposed by the performance audit guidelines on selection of
performance audit topic?
A. No. According to the performance audit guidelines, care should be taken
while selecting performance audit topics and audit resources should be
engaged in high material value transactions
B. Yes. According to the performance audit guidelines only topics where no
money value is involved should be selected
C. Yes. According to performance audit guidelines, while selecting people
centric topics, the criteria to be applied for selection is not just financial
materiality.
D. No. According to the performance audit guidelines, SAI should not be
sentimental in dealing with selection of topics. SAI's audit resources should be
deployed without being sensitive to the issue of the people
725. One of the considerations while undertaking risk assessment for
prioritizing the subjects identified for performance auditing is past coverage.
Which of the following is NOT true with reference to the coverage?
A. Coverage refers not only to previous SAI coverage but also to other
independent reviews of the activity. Such reviews may have been conducted by
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internal audit, external consultants or government committees or the activity

could have been subject to programme evaluation
B. As a general rule, a low ranking would occur when there has been a
substantial review of the activity within the past two years.
C. Even though the topic was covered by independent reviews extensively in
the past two years, a higher ranking would be warranted where the audit has
been requested by the legislature or by the government and the previous
performance audit indicated that such a follow-up should occur
D. Coverage refers only to previous SAI coverage other independent reviews
of the activity are not relevant to SAI performance Audit
726. In analyzing risks which of the following question should be addressed
w.r.t. PA
A. what can go wrong?
B. what is the probability of it going wrong?
C. what are the consequences?
D. All of the above
727. Which among the following is correct as to prioritization of the selected
subject
A. The thumb rule for prioritization is to be guided by the materiality
multiplied by risk parameters
B. The existence, intensity and impact of risks need not be considered in tandem
C. where the available resources place a constraint outsourcing in part or full
including core audit functions may be done
729. Which among the following is incorrect as to the criteria
A. The higher the degree of acceptance of the criteria, the more effective would
be the PA
B. The audit should note the shift in the role of Governments from a ‘facilitator
and regulator’ to ‘provider of services’

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C. The audit should take into account the shift from a ‘GovernmentCentred’to a
‘people-oriented’approach
730. In instances where an audit body disagrees with the audit criteria then the
SAI should:
A. convene a meeting with the head of the audited body and get him/her to
agree on the audit criteria
B. amend the criteria to suit the requirements of the audited body.
C. weigh the facts and arguments presented by the audited body against other
relevant facts and arguments.
731. Suitable criteria should be identified to enable the performance auditors to
assess the activities subject to audit and to achieve the audit objectives. Which
of the following is NOT a characteristic of good criteria?
A. Reliability
B. Objectivity
C. Usefulness
D. Complexity
732. The recommendations suggested to ready the deficiencies may be
acceptable when
A. the audit objectives have been communicated to the entity
B. the audit criteria accepted by the entity and no disagreement exists on audit
findings
C. the audit findings are supported by competent relevant and reasonable
evidence
D. All of the above
733. Considerations that determine the strength of evidence is
A. If the observation is highly significant and material, it will require stronger
evidence to sustain

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B. The strength of evidence should be very high when the degree of risk
associated with wrong conclusion is low
C. Evidence needs to be more convincing, if the issue is noncontroversial or
insensitive
734. An expert is a person or firm possessing special skill, knowledge and
experience in a particular field other than auditing. Performance auditing may
use the services of experts. Which of the following statement is CORRECT with
reference to the procurement of the services of the expert or using the work of
the experts from time to time?
1. When using the work performed by an expert, sufficient and appropriate
audit evidence should be obtained to ensure that such work is adequate for the
purposes of the audit.
2. Because of the diverse range of activities/subjects to performance auditing,
Accountant General may need to obtain audit evidence in the form of reports,
opinions, valuations and statements of an expert.
3. When the performance auditor uses the work of an expert as audit evidence,
the responsibility for the conclusions in the audit report lies with the expert
A. a, b, c
B. a, b
C. a, c
D. c only
735. Which of the following statement is INCORRECT with reference to the area
and scope of performance auditing?
A. It is always necessary to conduct performance audits of the entity or the
programme as a whole by engaging sufficient manpower.
B. The scope and audit objectives of a performance auditing can be confined
only to significant aspects of the programmes or activities.
C. Where desirable, the subjects of performance audit may be selected cutting
across various departments or entities

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D. The selection of the components or parts of the programme may be guided

by the materiality and risk profiles of each part or component
736. What does the word 'reasonable assurance' signify with reference to
performance auditing?
1. Reasonable assurance relates to the accumulation of audit evidence
necessary for the auditor to conclude whether there are any material
misstatements in the information relating to performance
2. What is ‘reasonable’ is dependent on the facts of that situation and is to be
determined by what evidence could reasonably be expected to be gathered and
what conclusions could reasonably be expected to be drawn in the particular
situation.
3. A performance audit conducted in accordance with applicable auditing
standards provides reasonable assurance as to whether the information relating
to performance is free from material misstatement
4. Performance Audit does not embrace the concept of providing any
reasonable assurance because the concept of reasonable assurance is with
reference to the ‘true and fair’ view of the financial statements.
A. a, b, c, d
B. a, b, c
C. b,c,a
D. only d
737. Which among the following factor that affect the evidence
A. samples selected are representative
B. incomplete evidence and does not establish a cause and effect relationship
C. unbiased evidence
D. Evidence that is not conflicting
738. The important characteristic of sound evidence is
A. it should be logical and self-sustaining
B. it should support the audit observations

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C. provides basis of arguments against the best possible counter argument

D. All of the above
739. A performance audit report is said to be balanced
A. if the report adds value to the entity
B. if the report is ensured through fair conclusions and balanced content and
tone
C. if good performance should also be reported
740. The strategic plan for performance audits, in pursuance of the strategic
goals and objectives, prepared by each Accountant General will be approved by
SAI top management. The strategic plan document forwarded to the SAI
Headquarters should be self-contained. Which of the following is LEAST likely to
be part of the strategic plan document?
A. Strategic goals and strategic objectives set for the office/ SAI to be attained
through performance audits over the perspective plan period
B. Risk assessment of all programmes or activities of the entity's operations that
are within the audit jurisdiction of the Accountant General
C. Executive summary containing a gist of the strategic plan including
categorisation of the types of subjects selected for performance audit
viz:financial, non-financial, public interest and governance related subjects,
recent policy shift issues, concurrent and prescience subjects
D. A tentative programme of entity field offices to be visited including the
details of the personnel who were proposed to be deployed for the
performance audit.
741. Quality control and management system in the context of performance
audit consist of
A. evaluating the intended outcome of the performance audit
B. strategic/perspective/operational planning
C. post audit quality review on selective basis by SAI top management
D. All of the above

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742. In vetting the action taken notes’ the audit has to concentrate on
A. substantive action on the recommendations
B. the form of the report
C. the action taken report be accepted only on verification
743. Which of the following is MOST likely to be the time frame covered by a
strategic plan document?
A. One year
B. Six months
C. One quarter
D. Five years
744. The most important measure of quality of a performance audit would be:
A. The extent of positive impact on the policies and programmes of the
government through performance audit
B. The number of pages of the report turned down by the performance audit
team
C. The number of recommendations made in the report based on the audit
evidence
D. The extent of audit analysis and auditing techniques used in the conduct of
performance auditing
745. Which of the following is generally considered as the last stage in a
performance audit life cycle?
A. Finalizing the audit observations
B. Submission of an audit report incorporating the findings
C. Follow-up procedures on audit recommendations
D. Planning for next performance audit

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746. Which of the following statement signify the difference between the term
'performance audit process documentation' and 'performance audit
documentation'?
A. Performance audit process documentation is the documentation of the
performance audit management whereas performance audit documentation
refers to the working papers for performance audit in support of audit
findings, conclusions and recommendations.
B. Performance Audit documentation is the documentation of the performance
audit management and performance audit process documentation is the
documentation of the working papers
C. Both A and B
D. None of these
747. An independent assessment or examination of the extent to which an
entity, programme or organisation operates efficiently and effectively, with due
regard to economy is called:
A. Independent Auditing
B. Entity auditing
C. Performance Auditing
D. Financial Auditing
748. Which of the following is CORRECT with reference to the Performance Audit
Annual Plan?
A. Performance Audit Annual operational Plan prepared for a financial year
B. The time schedule for completion of all stages of a selected performance
Audit subject can spread over more than one financial year
C. None of the above
D. Both 1 and 2
749. Which of the following statement is INCORRECT with respect to strategic
planning of SAI?
A. All SAI field offices may carry out in-depth exercise for performance audit
strategic planning.

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B.
C. After setting the strategic goals and objectives, the data on entity contained
in budget papers, programme papers, plan documents, annual reports,
parliamentary debates and reports, media concerns, research and reports of
international agencies, follow-up and leads from the past audits, etc. should be
analysed on the parameters of risk, materiality, significance, visibility, coverage,
etc. to select subjects for performance audits to be carried out over the strategic
plan period.
D. SAI top management may conduct brain storming meetings with Accountants
General from time to time in respect of audit strategic and annual operational
plan and risk assessment to select the subject which addresses the SAI's
concerns for high risk programmes and activities.
E. The strategic planning is normally done for a period of five years and after
approval by the SAI top management, it becomes a static document. No
deviations from the plan are permissible until a review is taken up after five
years as a rollover exercise.
750. Which of the following is NOT correct regarding the strategic plan
document in the context of performance auditing?
A. Strategic planning is the process of determining the long-term goals of
performance auditing and the best approach for attaining them.
B. The strategic planning document define the long-term mission statement
consisting of goals to be achieved through the performance audits, statements
of detailed objectives expected to be accomplished through performance audits
and the subjects of performance audits to be carried out in pursuance of the
strategic goals and objectives
C. Strategic planning for performance auditing and overall strategic planning
of SAI are one and the same
D. All of the above
751. Which of the following is not a type of programme evaluation techniques

commonly used in performance auditing?
A. Process evaluation

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B. Outcome evaluation
C. Impact evaluation
D. Policy Evaluation
752. The audit team would like to verify the quality of the 'Patients
Management System' bought by the Hospital last year. What would be an
appropriate method that the team can use to best allow for gathering of audit
data in an efficient and effective manner?
A. Physical observation of patients and interview with doctors
B. Physical observation and documentary review of payments to the supplier
C. Documentary review, statistical sampling of equipment and interview with
patients
D. Survey with the system users and review of complaints made to the
hospital IT unit
753. Find out the incorrect statement w.r.to quality assurance in PA
A. Quality assurance is process-centric
B. Quality assurance is for the entire life cycle of the performance audit
C. Quality assurance is applied after the work is completed
D. Quality assurance concerns all steps and techniques that PA auditors must
follow to assure quality audit
754. Which among the following is incorrect statement w.r.to quality control
A. quality control system attempts to make sure that results of PA are what was
expected
B. quality control measures apply to individual stages or products
C. quality control is process centric
D. quality control is applied after the work is completed
755. Which among the following is a fundamental principle of Performance
Audit
A. performance audit should not include sunrise issues in the light of policy
issues
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B. performance audit can be carried out posteriori or concurrently

C. Cutting edge issues that form the core of governance is outside the scope of
performance audit
756. It is important to identify and analyse the risks associated with the entities
under audit jurisdiction. In the context of performance audit which of the
following statement about risk would be appropriate?
A. The risk to delivery of an activity/scheme/programme of the entity with
economy, efficiency and effectiveness
B. The risk to material misstatements in the financial statements of the entity
C. The risk to programme implementation due to natural calamities such as
flood, earthquake etc
D. The risk to programme implementation due to fraudulent activities
757. A performance Auditor is expected to demonstrate and practice ethical
principles and code of conduct and standards while undertaking performance
audits. Which of the following statement is true in this regard?
a. The performance auditor should comply with ethical principles and code of
conduct governing the auditor’s professional behaviour and responsibilities,
which include integrity, objectivity and fairness, confidentiality, technical
standards
b. It may be desirable that the performance auditor adopts an attitude of
professional scepticism throughout the audit, recognising that circumstances
may exist that could cause the information relating to performance to be
materially mis-stated
B. Both a and b
C. Only a
D. Only b
E. None of these

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758. The performance auditor might seek to assess or measure effectiveness by

comparing outcomes – or impacts – with the goals set in the policy or
programme objectives. Such an assessment is also called:
A. Improvement Analysis
B. Goal-Achievement Analysis
C. Financial Inverse Tree
D. Regression Analysis
759. Accountants General should be alive to people -centric cutting edge issues
while selecting performance audit topics. Which of the following statements are
true with reference to selection of people centric topics for performance
auditing?
A. SAI may select topics for performance audit, for which there are either no
budgets or these are insignificant, or whose materiality cannot be determined
with reference to expenditure, receipts or assets and liabilities only if the
subject or the deficient performance could affect a large or vulnerable section
in a significant manner.
B. The materiality of such topics could be determined with reference to the size
of the population that is affected and the risk may be assessed with reference
to consequence of deficient performance or non-existent intervention by the
entity, expected to address such issues.
C. Both A and B
D. None of the Above
760. Audit findings should be
A. developed on the basis of audit tests carried out on the sample
B. in the context of audit objectives and criteria
C. determined to be able to recommend remedial measures w.r.to causes of
under performance
D. All of the above
761. The potential impact of the performance audit on economy is
A. better identification/justification of need

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B. introducing sub objectives and targets

C. reduction in costs through better contracting bulk buying, etc.,
762. Which of the following feature measures the extent to which objectives are
achieved and the relationship between the intended impact and the actual
impact of an activity?
A. Efficiency
B. Effectiveness
C. Economy
D. Equity
763. Which of the following is part of the performance audit impact analysis?
A. The analysis should provide a comparison of the actual impact against the
expected outcome anticipated in the strategic plan and in the audit plan for the
individual subjects.
B. The evaluation will have to necessarily refer to the strategic goals and
objectives set out in the performance audit strategic plan and would need to
address the extent of contribution of each performance audit to fulfilling the
strategic goals and objectives
C. The impact should be assessed in both qualitative and quantitative terms and
be classified in qualitative and quantitative terms.
D. All of the above
764. The audit techniques applied to performance audit of subjects relating to
sustainable development and environment management are generally similar
to those applied to other sectors though the audit objectives and approach may
vary. Which of the following statement are correct in respect of audit of subjects
relating to sustainable development?
A. The performance audit on sustainable development would deal with
programmes and activities in the context of explicit commitments consequent
upon international treaties on environment/ sustainable development.

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B. The performance audit on sustainable development should take into

consideration national environmental management programmes.
C. The performance audits of all development projects should also address the
environmental impact and its management
D. All of these
765. The potential impact of Performance Audit on improved planning, control
and management is
A. improved form of account, including commercial formats
B. improved external control and monitoring by departments
C. greater information on sectoral performance
D. target controls against fraud
766. A Performance Audit in an IT environment should
A. assess whether the IT systems enhance economy, efficiency and
effectiveness of the entity’s/programme management
B. examine the IT system development and maintenance practices of the entity
C. determine whether system out put meet entity quality and service delivery
parameters
D. All of the above
767. “Performance audit is concerned with the audit of economy, efficiency and
effectiveness. Which of the following statement is NOT TRUE with reference to
performance auditing?
A. It embraces audit of the economy of administrative activities in accordance
with sound administrative principles and practices and management policies
B. It embraces audit of the efficiency of utilisation of human, financial and other
resources, including examination of information systems, performance
measures and monitoring arrangements and procedures followed by audited
entities for remedying identified deficiencies
C. It embraces audit of the effectiveness of performance in relation to the
achievement of the objectives of the audited entity and audit of the actual
impact of activities compared with the intended impact

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D. It embraces verification of the account balances with reference to the

books of accounts to ensure whether statement of accounts presents a true
and fair view of the state of affairs of the organization.
768. CAATs tools can be developed to
A. access and extract information from auditee databases
B. perform sampling, statistical processing and analysis
C. provide reports designed to meet particular audit needs
D. all of the above
769. Which is the powerful software tool for evaluation of ongoing projects,
particularly those with long gestation
A. crystal Ball
B. Teammate
C. Earned value Analysis (EVA)
770. A diagrammatic representation of the analysis of utilisation of the
resources made available for a programme which facilitates a comparison of the
budgeted resources with the actual utilization is called:
A. Financial statement
B. Budget Tree
C. Finance Inverse Tree
D. Regression Chart
771. To draw a sample of the beneficiaries E.g. sample states/districts within the
selected state
A. cluster sampling is used
B. Systematic sampling is used
C. multi-stage sampling is used
772. Spending less, spending well, and spending wisely refers to:
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A. Economy, Efficiency and Effectiveness respectively

B. Efficiency, Economy and Effectiveness respectively
C. Effectiveness, economy and efficiency respectively
D. Effectiveness, efficiency and economy respectively
773. The SAI must use its power of access to information tactfully. This implies
that:
A. the audited entity must be informed of the intention to audit and audit scope
at least three months in advance
B. requests sought by the audited entity for changes in the dates of audit must
be considered
C. it is desirable that the audited entity is informed of the methods to gather
evidence like survey of beneficiaries, interview with employees
D. giving advance information about the audit to the audited entity takes away
the surprise element from audit and hence could be avoided
774. Economy, efficiency, effectiveness, equity and ethics are, in effect, three
plus two issues rather than five issues. Which of the following is correct with
reference to this statement?
A. Equity and ethics issues in performance audits add value only if the audit
findings against these two standards affect one or more of the three i.e.
economy, efficiency and effectiveness
B. Ethics and equity are related to the policy issues and an Auditor has no role
in ensuring the ethical and equitable behavior of the management
C. Ethics and equity are difficult to ensure if economy, effectiveness and
efficiency has to be ensured
D. Ethics and equity are automatically ensured if economy, effectiveness and
efficiency issues are addressed
775. It will demonstrate the cerebral competence of the SAI if it is able to display
an ability for prescience of the policy shifts and more importantly anticipation
of the risks to programmes, performance and public interest. Which of the
following statement is relevant in this regard?

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A. Accountants General and the SAI should be alive to major shifts in the policies
and programmes of the entity and the consequential new public sector
programmes and select critical cutting-edge subjects for performance audits in
the context of policy changes.
B. Performance audits of sunrise issues are likely to contribute value to the
implementation of the policy shifts
C. Both A and B
D. None of these
776. Which of the following are considered quality assurance activities?
A. Report to management on progress against budget
B. Report to management on progress against schedule
C. Supervision
D. Allocation of responsibilities
E. All of the above
777. Which of the following is Least likely to be part of a performance auditing?
A. Examination and reporting on the quality of information and advice available
to government for the formulation of policy
B. Examination and reporting on the existence and effectiveness of
administrative to inform the government whether programme objectives and
targets have been determined with a view to fulfilling policy objectives
C. Examination and reporting on compliance to applicable laws and regulations
in the context of the performance audit objectives
D. Examination and reporting on policies formulated by the government
778. Selection of audit topics for performance audits should be determined on
which of the following stages of the audit:
A. pre-study
B. research and evaluation
C. main study
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779. Which of the following should the auditor first consider when planning the
audit:
A. the audit objectives and criteria.
B. the audit objectives and findings.
C. the audit objectives and methodology.
D. the audit objectives and scope.
780. Based on strategic planning and further risk assessment, Accountant
General identifies a performance audit subject with high priority and whose
postponement may be associated with risk. But available manpower put a
constraint on undertaking such tasks. Which of the following could be the best
alternative in such a situation?
A. Accountant General may postpone the other performance audits selected for
the year and divert the resources
B. Accountant Genearal may request the Internal Audit wing of the entity to
undertake a performance Audit.
C. Accountant General may document in details the reasons for not being able
to undertake the high priority task after analyzing the resources
D. Accountant General may examine the possibility of outsourcing works in
part or full other than the core audit functions with the approval of SAI top
management in accordance with the extant policy within the SAI.
781. What is true in respect of case study technique
A. It is an-indepth study of individual cases to explore the audit issues
B. Examining a small selection of cases is cheaper that studying a larger
representative sample
C. case studies involve judgment in selection and is open to bias
D. All of the above
782. The weakness/concern of using benchmarking technique is
A. It stimulates an objective review of processes, practices and systems
B. It supports recommendations for making changes

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C. Bench Marking requires high degree of skill

783. Which among the following is correct w.r.to the measures of common
tendency
A. mean is a good choice when the underlying data distribution is strongly
asymmetric
B. In median one need not look for a symmetric data distribution before
application
C. Mode is the most common value of a variable
784. In considering the steps of the performance audit process, which of the
following is more likely to provide information on the implementation of audit
recommendations?
A. Reporting
B. follow-up
C. main study
D. Planning
785. The audit findings in the report are put into perspective and congruence is
ensured when:
1. Audit objectives link with audit questions
2. Audit link conclusions with findings
3. Recommendations link with overall objectives
B. only 1 is correct
C. only 2 is correct
D. only 3 is correct
E. All of the above are correct
786. PERT refers to:
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A. Programme Efficiency Review Technique

B. Programme Evaluation and Review Technique
C. Programme effectiveness review time
D. Programme efficiency review time
787. Which of the following method is suggested in the performance auditing
guidelines for obtaining a 360 degree feedback for the performance audit
endeavour?
A. Setting up a system for internal evaluation of impact of performance audits
at the close of each year on governance in general and on the entity’s policies
and programme management, in particular.
B. maintain an inventory of recommendations, which are included in the
performance audits and follow them up to their implementation, both from the
point of nominal count as well as from the point of the quality of
implementation
C. Both A and B
D. None of the Above
788. The first stage in performance auditing is:
A. Implementation of performance audit for individual subjects
B. Strategic planning for performance audits
C. Follow up process and impact assessment
D. Drafting guidelines for performance auditing
789. Which of the following is NOT an advantage of setting audit objectives in
the performance audit?
A. It ensures good quality performance audits and therefore, is one of the most
important quality assurance measures
B. It fosters discipline and precision
C. It helps focused data gathering activities
D. It helps in undertaking the risk analysis

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790. If new information/problems have come to the notice of audit team during
the conduct of audit, then
A. changes should not be made to increase the scope of the audit work plan
even if the new audit procedure could have a significant impact on the overall
audit question as such increase in scope will cost more time and money.
B. changes should not be made to increase the scope of the audit work plan
even if the new audit procedure could have a significant impact on the overall
audit question, but the information/issue could be recorded for subsequent
audits or for coverage during follow-up audit.
C. changes should always be made to the audit work plan on collection of new
information as performance audit plans are required to be flexible.
D. none of the above is correct
791. Which of the following is LEAST likely to be the objectives of strategic
planning in SAI?
A. provide a firm basis for the SAI management to give strategic direction for
future audit coverage
B. provide a platform for communication with agencies and the legislature on
SAI audit strategies
C. understand entity risks and take them into account in audit selection
D. initiate disciplinary actions against the non-performing audit staff in SAI
792. Which of the following documents can act as source documents for
strategic planning for performance auditing?
A. Documents of the entity including their administrative policies
B. Parliamentary interest in the form of legislation, parliamentary questions,
reports of PAC etc
C. Academic research on entity activities
D. All of these
793. Under default NPS scheme, funds are allocated by the PFRDA among the _
Public Sector Undertaking fund managers based on their past performance in
accordance with the guidelines of PFRDA for Government employees?

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A. three
B. two
C. four
D. five
794. What is the percentage of Government Contribution under NPS in respect
of individuals who are not Government Employees?
A. 10% of basic salary
B. 14% of basic salary
C. Individual can choose while joining the scheme
D. No contribution
795. New Pension Scheme is mandatory for all new recruits joining the Central
Government Service from?
A. 1st January, 2004
B. 1st January, 2003
C. 1st January, 2006
D. 1st July, 2005
796. Individuals can normally exit at or after age ____ years for Tier-I of the New
Pension system?
A. 50 years
B. 55 years
C. 56 years
D. 60 years
797. Under NPS, Individuals would have the flexibility to leave the pension
system prior to age 60. In this case, the mandatory annuitization would be __%
of the pension wealth?
A. 80%
B. 60%

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C. 50%
D. 90%
798. Contributions and investment returns in respect of Central Government
Employees under NPS are deposited in?
A. Tier-I account
B. Tier-II account
C. Tier-III account
D. Employee can choose either Tier-I or Tier-II at the time of joining
799. At exit under NPS, the individual would be mandatorily required to invest
______ percent of pension wealth to purchase an annuity (from an IRDA-
regulated life insurance- company)?
A. 50%
B. 60%
C. 40%
D. 20%
800. On superannuation, a request is received from a subscriber other than
NPSLite, having pension wealth less than _____ may opt for withdrawal of total
pension wealth?
A. one lakh rupees
B. two lakh rupees
C. Fifty Thousand
D. Five lakh rupees
801. Choice of Pension Fund and investment pattern in Tier-I of NPS has been
introduced with effect from?
A. 1st April 2019
B. 31st January 2019
C. 1 July 2020
D. 1 January 2020
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802. What is the percentage of monthly contribution by the employee under

NPS?
A. 5% of Basic Pay plus DA
B. 10% of Basic Pay plus DA
C. 14% of Basic Pay plus DA
D. 20% of Basic Pay plus DA
803. Name the withdrawable account under NPS that can be joined by the
individual voluntary?
A. Tier-I account
B. Tier-II account
C. Tier-III account
D. Employee can choose either Tier-I or Tier-II at the time of joining
804. What is PFM under NPS?
A. Pension Finding Managers
B. Pension Fund Meeting
C. Pension Fund Managers
D. Prior Fund Management
805. Pension Fund Regulatory and Development Authority Act, 2013 received
the assent of the President on?
A. 22 July 2013
B. 8 December 2013
C. 18 September 2013
D. 24 January 2014
806. What is the percentage of monthly contribution by the Central Government
under NPS?
A. 5% of Basic Pay plus DA

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B. 10% of Basic Pay plus DA

C. 14% of Basic Pay plus DA
D. 20% of Basic Pay plus DA
807. Subscribers under NPS are allowed to choose any one of the pension funds
including Private sector pension funds at an interval of?
A. Every Six months
B. Once in two years
C. Once in a year
D. There is no such option under the present NPS scheme
808. Leave Not Due may be granted to a Government servant in permanent
employ or quasi-permanent employ (other than a military officer) limited to a
maximum of _____ days during the entire service on medical certificate?
A. 360 days
B. 300 days
C. 240 days
D. 60 days
809. Which among the following is/are the conditions on which Leave not due
may be granted to a Government Servant?
A. The authority competent to grant leave is satisfied that there is reasonable
prospect of the Government servant returning to duty on its expiry
B. Leave Not Due shall be limited to the half pay leave he is likely to earn
thereafter
C. Leave Not Due shall be debited against the half pay leave the Government
servant may earn subsequently
D. All the above
810. Extraordinary leave may be granted to a Government servant(other than a
military officer) in which among the following special circumstance.
i. when no other leave is admissible

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ii. when other leave is admissible, but the Government servant applies in writing
for the grant of extraordinary leave
A. Only i
B. Only ii
C. Both i and ii
811. Extraordinary leave is mentioned under which Rule of CCS(Leave) Rules,
1972?
A. Rule 32
B. Rule 30
C. Rule 29
D. Rule 26
812. No Government servant, who is not in permanent employ or quasi-
permanent employ, shall be granted extraordinary leave on any one occasion
in excess of?
A. One month
B. Two months
C. Three Months
D. Six Months
813. An apprentice shall be entitled to which among the following leave?
i. leave, on medical certificate, on leave salary equivalent to half pay for a period
not exceeding one month in any year of apprenticeship
ii. extraordinary leave
A. None of the above
B. Only i
C. Only ii
D. Both i and ii

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814. What is the maximum no.of days of leave preparatory to retirement to the
extent of earned leave due?
A. 300 days
B. 200 days
C. 100 days
D. 360 days
815. The leave granted as leave preparatory to retirement shall not include?
A. Earned Leave
B. Half Pay Leave
C. Extraordinary leave
D. All the above
816. Encashment of Earned Leave along with Leave Travel Concession while in
service is mentioned in which Rule of CCS(Leave) Rules,1972?
A. Rule 38-A
B. Rule 39-A
C. Rule 29
D. Rule 33
817. A Government servant may be permitted to encash earned leave upto __
days at the time of availing of Leave Travel Concession while in service?
A. 5 days
B. 10 days
C. 6 days
D. 12 days
818. While taking Encashment of Earned Leave under LTC, a balance of at least
_ days of earned leave may be available to his credit after taking into account
the period of encashment as well as leave?
A. 20 days

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B. 60 days
C. 30 days
D. 10 days
819. Total Encashment of Earned Leave along with Leave Travel Concession
while in service shall not exceed __ days in the aggregate?
A. 60 days
B. 90 days
C. 45 days
D. 30 days
820. Under which Rule of CCS(Leave) Rules, 1972, the authority competent to
grant leave shall, suo motu, issue an order granting cash equivalent of leave
salary for both earned leave and half pay leave, if any, at the credit of the
Government servant on the date of his retirement?
A. Rule 38
B. Rule 38-A
C. Rule 39
D. Rule 41
821. What is maximum number of days of encashment of cash equivalent of
leave salary for both earned leave and half pay leave payable to a retired
Government Servant?
A. 360 days
B. 300 days
C. 240 days
D. 700 days
822. Mr.Adwaith retired from Service on Superannuation on 31.11.2021. He has
the following leave to his credit on the date of retirement: EL -210, HPL -200.
How much HPL will be taken for calculating his cash equivalent to leave salary
apart from 210 days EL?
A. 180 days HPL
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B. 90 days HPL
C. 45 days HPL
D. HPL will not be taken for calculating CELS
823. Half pay leave is mentioned in which Rule of CCS(Leave) Rules,1972?
A. Rule 24
B. Rule 11
C. Rule 29
D. Rule 35
824. Earned leave for Government servants serving in Departments other than
Vacation Departments is mentioned in which Rule of CCS(Pension) Rules, 1972?
A. Rule 21
B. Rule 26
C. Rule 14
D. Rule 22
825. The half pay leave account of every Government servant shall be credited
with half pay leave in advance, in two instalments of __ days each on the first
day of January and July of every calendar year?
A. 5 days
B. 10 days
C. 15 days
D. 7 days
826. What is the maximum no.of Earned leave for persons serving in Vacation
Departments during each half year?
A. 15 days
B. 10 days
C. 5 days
D. 7 days

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827. Under Half pay leave, The leave shall be credited to the said leave account
at the rate of __ days for each completed calendar month of service?
A. 5/3 days
B. 2½ days
C. 3 days
D. 4½ days
828. Under which of the following circumstances, credit to be afforded to leave
account of a Govt.Servant at the commencement of the next half-year be
reduced by 1/10th of the period of such leave?
A. extraordinary leave
B. dies non
C. Both A and B
829. Which among the following is/are true with regard to grant of Commuted
leave?
A. Commuted leave not exceeding half the amount of half pay leave due may
be granted on medical certificate
B. the authority competent to grant leave is satisfied that there is reasonable
prospect of the Government servant returning to duty on its expiry
C. when commuted leave is granted, twice the amount of such leave shall be
debited against the half pay leave due
D. All the above are true
830. Commuted leave not exceeding half the amount of half pay leave due may
be granted to a Government Servant on production of?
A. Medical Records
B. medical certificate
C. SR-1 leave application
D. Application in a white paper

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831. Half pay leave up to a maximum of 180 days may be allowed to be

commuted during the entire service without production of medical certificate
for which among the following purpose?
A. Foreign Service
B. To look after the studies of the child
C. To visit abroad to join the spouse, if the spouse the employed outside India
D. for an approved course of study certified to be in the public interest by the
leave sanctioning authority
832. Rule 30 of CCS(Leave) Rules,1972 mention about which kind of leave?
A. Earned Leave
B. Half pay leave
C. Casual Leave
D. Commuted Leave
833. In case of a Government servant in vacation Department, if he has been
prevented by any order from enjoying more than ____ days of the vacation, he
shall be considered to have availed himself of no portion of the vacation?
A. 10 days
B. 5 days
C. 15 days
D. 30 days
834. Where a period of absence or suspension of a Government servant has
been treated as dies non in a half-year, the credit to be afforded to his half pay
leave account at the commencement of next half-year, shall be reduced by _ of
the period of dies not subject to a maximum often days?
A. one eighteenth
B. one sixth
C. one tenth

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D. one sixteenth
835. Earned leave shall be credited to the leave account of Government servant
at the rate of __ days for each completed calendar month of service?
A. 1½ days
B. 2½ days
C. 3 days
D. 5½ days
836. Where a Government servant who has been granted commuted leave
resigns from service or at his request permitted to retire voluntarily without
returning to duty, the commuted leave shall be treated as?
A. half pay leave
B. Earned Leave
C. Dies-non
D. extra ordinary leave
837. The maximum earned leave that may be granted at a time to any
Government servant employed in India is?
A. 60 days
B. 120 days
C. 180 days
D. 360 days
838. A Government servant on leave shall not return to duty before the expiry
of the period of leave granted to him unless he is permitted to do so by?
A. Head of the office
B. Head of the Department
C. Disciplinary Authority
D. authority which granted him leave

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839. Government servant who remains absent after the end of leave without
sanction will be treated as on half pay leave, the period in excess of such leave
due being treated as?
A. Commuted Leave
B. Extraordinary leave
C. Dies-non
D. Leave not due
840. Government servant who is serving in a Department other than a Vacation
Department, shall be credited with earned leave, in advance, in two instalments
of 15 days each on the first day of?
A. January and July of every calendar year
B. April and October of every calendar year
C. April and July of every calendar year
D. January and April of every calendar year
841. A compensatory leave granted in lieu of duty performed by a Government

servant on Sunday or a holiday for a full day may be treated as?
A. duty
B. casual leave
C. holiday
D. restricted holiday
842. When the unavailed joining time is ordered to be credited to the Earned
Leave account, earned leave at his credit together with the unavailed joining
time allowed to be so credited shall not exceed?
A. 240 days
B. 285 days
C. 300 days
D. 300 + 15 day

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843. A Government servant working in other than vacation department is

eligible for how many days of Earned Leave for every half year?
A. 10 days
B. 20 days
C. 15 days
D. 30 days
844. Leave ordinarily begins on the day on which the transfer of charge is
effected and ends on the day preceding that on which the charge is resumed,
as per which Rule of CCS(Pension) Rules, 1972?
A. Rule 20
B. Rule 21
C. Rule 22
D. Rule 23
845. Unless the authority competent to grant leave extends the leave, a
Government servant who remains absent after the end of leave is entitled to no
leave salary for the period of such absence and that period shall be debited
against his leave account as though it were?
A. Earned Leave
B. Extra Ordinary Leave
C. Commuted Leave
D. half pay leave
846. Unavailed joining time can be credited to the EL account in which of the
following circumstances?
A. he is ordered to join the new post at a new place of posting without availing
of full joining time to which he is entitled
B. he proceeds alone to the new place of posting and joins the post without
availing full joining time and takes his family later within the permissible period
of time for claiming traveling allowance for the family
C. Both A and B

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D. None of these
847. A Government servant who has taken leave on medical certificate may not
return to duty until he has produced?
A. medical certificate of fitness in Form 5
B. charge report
C. SR-1
D. All the above
848. What is the name of leave granted in lieu of duty performed by a
Government servant on Sunday or a holiday for a full day?
A. Casual Leave
B. Special Casual Leave
C. Duty Off
D. compensatory leave
849. Which among the following is/are correct with regard to Return from
leave?
A. A Government servant on leave shall not return to duty before the expiry of
the period of leave granted to him unless he is permitted to do so by the
authority which granted him leave
B. a Government servant on leave preparatory to retirement shall be precluded
from returning to duty, save with the consent of the authority competent to
appoint him to the post from which he proceeded on leave preparatory to
retirement
C. A Government servant who has taken leave on medical certificate may not
return to duty until he has produced a medical certificate of fitness in Form 5
D. All the above
850. Willful absence from duty after the expiry of leave renders a Government
servant liable to?
A. disciplinary action
B. criminal prosecution

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C. removal from service

D. dismissal from service
851. Recall to duty before expiry of leave is covered under which Rule of CCS
(Pension) Rules, 1965?
A. (A)Rule 22
B. (B)Rule 23
C. (C)Rule 24
D. (D)Rule 25
852. The leave at the credit of a Government servant at the close of the previous
half-year shall be carried forward to the next half-year, subject to the condition
that the leave so carried forward plus the credit for the half-year do not exceed
the maximum limit of?
A. 200 days
B. 240 days
C. 300 days
D. 315 days
853. Commutation of one kind of leave into another is permissible under which
Rule of CCS(Leave) Rules,1972
A. Rule 9
B. Rule 10
C. Rule 13
D. Rule 19
854. Which among the following is correct with regard to Commutation of one
kind of leave into another
A. At the request of a Government servant, the authority which granted him
leave may commute it retrospectively into leave of a different kind which was
due and admissible
B. Government servant cannot claim such commutation as a matter of right

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C. Such application has to be submitted by the Govt.Servant within a period of

30 days of joining his duty on the expiry of the relevant spell of leave availed of
by him
D. All the above
855. Application for Commutation of one kind of leave into another has to be
submitted by the Govt.Servant within how many days of return from the leave?
A. 10 days
B. 15 days
C. 30 days
D. 45 days
856. Which among the following leave shall not be combined with any other
kind of leave admissible under CCS(Leave) Rules,1972?
A. Earned Leave
B. Half Pay Leave
C. Extra Ordinary Leave
D. Casual Leave
857. As per CCS(Leave) Rules, 1972 no Govt.Servant shall be granted leave of
any kind for a continuous period exceeding?
A. 180 days
B. Two Years
C. Three Years
D. Five Years
858. A Government Servant who remains absent from duty for a continuous
period exceeding five years, with or without leave, shall be?
A. paid no emoluments
B. deemed to be retired compulsorily from Government Service
C. deemed to have resigned from the Government Service
D. dismissed from Government Service
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859. Rule of five years maximum continuous leave shall not be applicable in
which of the following cases
A. Child Care Leave
B. Extraordinary leave without MC
C. Leave applied on medical certificate, in connection with a disability
860. Which Rule of CCS(Leave) Rules, 1972 states that a Government servant
while on leave, including leave preparatory to retirement shall not take up any
service or employment elsewhere?
A. Rule 13
B. Rule 19
C. Rule 69
D. Rule 5
861. As per CCS(Pension) Rules, 1972, any application for leave or for extension
of leave shall be made in which form to the authority competent to grant leave?
A. Form 54
B. Form 1
C. Form 13
D. Form 12-A
862. Where a Government Servant is unable to submit application of leave on
account of a disability, such leave application can be signed by
A. Spouse of the Government Servant
B. Parents in the case of an unmarried Government Servant
C. child including adopted child or brother or sister of Government Servant who
has attained age of majority
D. All the above

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863. As per Rule 16 of CCS(Leave) Rules,1972, no leave shall be granted to a

Government servant until a report regarding its admissibility has been obtained
from?
A. leave sanctioning authority
B. Accounts Officer
C. Appointing Authority
D. authority maintaining the leave account
864. In case obtaining of leave admissibility report is likely to be delayed,
authority competent to grant leave can issue provisional sanction of leave for a
period not exceeding?
A. 6 days
B. 15 days
C. 30 days
D. 60 days
865. As per Leave Rules, Leave shall not be granted to a Government servant
whom a competent authority has decided to?
A. dismiss from Government service
B. remove from Government service
C. compulsorily retire from Government service
D. All the above
866. A Government Servant shall not be eligible for leave during (under FR-55)?
A. Training
B. Deputation
C. Suspension
D. Foreign Service
867. What is the maximum number of days of EL that can be held at credit by a
Government servant?
A. 300
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B. 200
C. 250
D. 180
868. Leave of Government servants working in industrial establishment is
governed by?
A. CCS(Leave) Rules, 1972
B. Factories Act, 1948
C. Industrial Establishment Act, 1950
D. Negotiable Instruments Act, 1881
869. As per which Rule of CCS(Leave) Rules,1972, “Leave cannot be claimed as
of right”?
A. Rule 3
B. Rule 5
C. Rule 7
D. Rule 9
870. As per Rule 7(2) of CCS(Leave) Rules,1972, when the exigencies of public
service so require, leave of any kind may be refused or revoked by?
A. Appointing Authority
B. Head of the office
C. Authority competent to grant leave
D. Disciplinary Authority
871. Leave applied under which Rule shall not be refused or revoked without
reference to the Medical Authority?
A. Rule 7
B. Rule 20
C. Rule 15
D. Rule 12

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872. Earned Leave applied for in the last _ years of service shall not be denied
so that leave accumulation do not take place?
A. One year
B. Five Years
C. Three Years
D. Ten Years
873. According to Leave Rules, an authority competent to grant leave cannot
refuse or revoke a leave applied under
A. Rule 7
B. Rule 15
C. Rule 20
D. Rule 27
874. What is the reason for not denying earned leave during the last 10 years of
service
A. Because the Govt.Servant has only few years left
B. To increase efficiency of the senior employees
C. To decrease the accumulation of earned leave
D. To avoid paying huge sum as cash equivalent to leave salary
875. What is the effect of leave balance in respect of an employee who is
dismissed or removed or who resigns from Government service
A. cash equivalent to leave salary will be paid
B. ceases from the date of such dismissal or removal or resignation
C. effect of dismissal will be postponed to the days of leave at credit
876. What is the effect of leave in case of a Government servant, who is
dismissed or removed from service and is reinstated on appeal or revision?
A. shall be entitled to count for leave his service prior to dismissal or removal

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B. shall not be entitled to count for leave his service prior to dismissal or removal
C. leave at credit prior to dismissal or removal shall be converted to cash
equivalent and paid
877. In case of technical resignation, which among the following kinds of leave
will not be carried forward
A. Earned Leave
B. Half Pay Leave
C. Child Care Leave
D. All kinds of due and admissible leave will be carried forward under technical
resignation
878. Where an advance has been drawn by a Government servant, the claim for
reimbursement of the expenditure incurred on the journey shall be submitted
within __ of the completion of the return journey
A. One month
B. Two months
C. Three months
D. 45 days
879. Government servants availing LTC are eligible for advance amount up to __
part of the estimated amount?
A. 1/2
B. 3/4
C. 4/5
D. 2/4
880. A Govt. servant who is granted advance to enable him/her and/or members
of his/her family to avail himself/herself of the LTC should refund it, in full,
immediately, if the outward journey is not commenced within __ days of the
drawl of advance?
A. 10 days
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B. 20 days
C. 30 days
D. 60 days
881. Comment on the following: If a decision is taken by the Disciplinary
Authority to initiate disciplinary proceedings against a Government servant on
the charge of preferring a fraudulent claim of leave travel concession.
A. disciplinary proceedings will not affect the LTC of the official
B. LTC can be availed by the official subject to outcome of the disciplinary
proceedings
C. official shall not be allowed the leave travel concession till the finalisation
of such disciplinary proceedings
D. only home town LTC is applicable till finalisation of such disciplinary
proceedings
882. If any penalty is imposed on Govt.Servant as per Rule 11 of CCS(CCA)
Rules,1965 on the charge of preferring a fraudulent claim of leave travel
concession (LTC), then?
A. Government servant shall not be allowed the next two sets of the leave
travel concession in addition to the sets already withheld during the pendency
of the disciplinary proceedings
B. Government servant shall not be allowed the LTC for the next block year on
expiry of the punishment imposed
C. Government servant shall be allowed LTC on expiry of the punishment
imposed
D. Government servant will not be eligible for any LTC claim in future
883. Total leave encashed by a Govt.Servant during the entire career under
Leave Travel Concession (LTC) does not exceed?
A. 90 days
B. 45 days
C. 60 days
D. 30 days
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884. While opting leave encashment under LTC, a balance of atleast __ days
Earned Leave should be still available at credit?
A. 30 days
B. 20 days
C. 300 days
D. 120 days
885. Which among the following is/are correct regarding Encashment of Earned
Leave under LTC
(i) Maximum EL encashed at a time is 10 days subject to maximum 60 days in
entire career
(ii) Encashed Earned Leave will not be deducted from the leave account
(iii) balance of atleast 60 days EL should be available at credit for opting leave
encashment
A. (i) and (ii) only are correct
B. (iii) only is correct
C. (ii) and (iii) are correct
D. (i) only is correct
886. For which class of Govt.Servants (as per 7th Pay Commission), they are
eligible for Air travel in respect of TA only and not for LTC?
A. Level 4 to 8 of the Pay Matrix
B. Level 6 to Level 8 of the Pay Matrix
C. Level 11 to Level 13 of the Pay Matrix
D. Level 1 to Level 6 of the Pay Matrix
887. What is the income limit prescribed for dependency?
A. Income not exceeding pension of Rs.9,200 p.m. and Dearness Relief thereon
B. Income not exceeding pension of Rs.9,000 p.m. and Dearness Relief thereon
C. Income not exceeding pension of Rs.9,500 p.m. and Dearness Relief thereon

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D. Income not exceeding pension of Rs.7,500 p.m. and Dearness Relief thereon
888. As per CCS(LTC) Rules, Dependency is not applicable to
A. Son
B. Daughter
C. Father
D. Spouse
889. Who among the following is the Sanctioning Authority for LTC advance?
B. Controlling Officer
C. Drawing and Disbursing Officer
D. Head of Office
890. As per CCS(LTC) Rules 1988 the Condition of “residing with” is waived in
respect of?
A. Parents
B. Spouse and Children
C. Brothers and Sisters
D. Father in Law and Mother in Law
891. Who among the following is authorized to a change of Home Town already
declared by Government Servant?
A. Immediate Superior
B. Controlling Officer
C. Head of Department
D. Head of Office
892. LTC is not admissible during which among the following
A. Casual Leave
B. Special Casual Leave
C. Maternity Leave
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D. Closed holiday without any leave

893. What does MA in CS (MA) Rules, 1944 stands for?
A. Medical Attendance
B. Medical Attender
C. Medicine Advisor
D. Medical Advisor
894. Who among the following is not covered by CS (MA) Rules, 1944?
A. Railway employees
B. Central Government Employees on Foreign Service
C. Central Government servants on leave preparatory to retirement
D. Government Servant covered by Temporary Service Rules
895. CS (Medical Attendance) Rules 1944 is applicable to
A. Officers under All India Services
B. Defence Services Personnel
C. Central Government Employees not governed by CGHS
D. State Government Employees
896. “Districts” as per the definition of CS (MA) Rules means?
A. district in which residence of Government servant is situated
B. district in which the Government servant falls ill
C. district in which office of the Government servant is situated
D. district in which home town of Government servant falls
897. A Central Government Employee named Vivek who is retiring on 31 July
2021 has been admitted to the hospital on 25 July 2021 and has been discharged
on 5 August 2021. Then comment on the medical expenses of Vivek?
A. Expense incurred will be adjusted against the retirement benefits
B. Expense incurred will be reimbursed by his office
C. Special sanction from the Ministry of Health is required for reimbursement
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D. Expense incurred till the date of retirement will be reimbursed by his office
898. Medical facilities under CS (Medical Attendance) Rules, 1944 has been
extended to Staff working in Industrial establishments under Central
Government with effect from?
A. 1 June 1972
B. 1 January 2016
C. 9 December 2015
D. 12 September 2016
899. Due to non-availability of facility at a Government hospital, a Medical
Officer can send a Government servant and his family to a private clinic/
laboratory for bacteriological or pathological examination with the consent of?
A. Government Servant
B. Head of the Office in which Government Servant is working
C. Director of Health Services
900. As per note below Rule 2 (h) of CS (MA) Rules, 1944, _____ is the amount
refunded for massage treatment per visit of the masseur?
A. Rs.25
B. Rs. 100
C. Rs. 10
D. Rs.250
901. In case of re-employed pensioners who are entitled under CS (MA) Rules,
1944, which of the following are taken into consideration for calculating the
entitlement?
A. Pay
B. Pension
C. Both A and B
D. Neither A or B

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902. What is the full form of AMA under CS (MA) Rules, 1944?
A. Authorised Medical Attendant
B. Assistant Medical Authorisor
C. Authorised Medicine Assistant
D. Authorised Medical Assistant
903. Private medical practitioner is appointed as Authorised Medical
Attendant(AMA) by?
B. Director Health Services
C. Ministry of Health and Family Welfare
904. Fixed Medical Allowance of Rs.25/- per month to Government employees
working in interior/ remote areas where no AMA was available has been
stopped from?
A. As per the recommnedtaion of 7th CPC
B. 3 June 2015
C. 1 July 2019
D. 2 December 2006
905. What is the rate of first consultation fees paid to Medical Postgratuate/
Specialists appointed as AMA?
A. Rs.500
B. Rs.300
C. Rs.200
D. Rs.100
906. What is the rate of first consultation fees paid to Medical Licentiates and
Medical Graduates (MBBS or equivalent) appointed as AMA?
A. Rs.40

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B. Rs.100
C. Rs.75
D. Rs.70
907. Who of the following has the power to recognize any private hospitals for
treatment of beneficiaries and their family members under CS (MA) Rules, 1944?
A. Central Government Employees Welfare Co-ordination Committee
B. State Government
C. Ministry of Health and Family Welfare
D. Department of Personnel and Training
908. What is the full form of CGHS?
A. Central Government Health System
B. Central Government Health Scheme
C. Central Government Hospital Treatment Scheme
D. Central Government Hospital Scheme
909. Approximately how many beneficiaries are covered by CGHS?
A. 38.5 lakh
B. 32 lakh
C. 23 lakh
D. 13 lakh
910. As per the website of CGHS, the scheme is available in how many cities all
over India?
A. 45
B. 112
C. 74
D. 32
911. CGHS provides health care through which among the following systems of
Medicine?

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i. Ayurveda
ii. Homoeopathic
iii. Allopathic
iv. Unani
v. Siddha and Yoga
A. Only iii
B. Only i, ii and iii
C. Only i, iii and v
D. All the above
912. Who among the following is/are eligible to join CGHS?
i. All Central Government employees paid from the Central Civil Estimates
ii. Widows of Central Government pensioners, in receipt of family pension
iii. Members of Parliament and their families
A. Only i
B. Only i and ii
C. Only i and iii
D. All the above
913. Which among the following is the criterion for determining eligibility of a
Central Government servant for availing medical facilities under the Central
Government Health Scheme?
A. Residence alone
B. Headquarters
C. Home Town
D. All the above
914. Which among the following is not a Facility available under CGHS?
A. OPD Treatment including issue of medicines
B. Indoor Treatment at Government and Empanelled Hospitals
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C. Reimbursement of expenses for treatment availed in Govt. /Private Hospitals

under emergency.
D. Treatment at the nearest hospital (both private and Government) of
residence whether empanelled or not
915. Which among the following is/are correct with regard to CGHS?
A. It offers investigations at Government and Empanelled Diagnostic centers
B. Cashless facility available for treatment in empanelled hospitals and
diagnostic centers for Pensioners and other identified beneficiaries
C. Reimbursement of expenses incurred for purchase of hearing aids, artificial
limbs, appliances etc. as specified
D. All the above
916. Which among the following is not a city covered by CGHS?
A. Thiruvananthapuram
B. Jaisalmer
C. Moradabad
D. Shillong
917. CGHS Wellness Centres are open on all working days from?
A. 9AM to 5.30PM
B. 8.30AM to 1.00 PM
C. 7.30AM to 2 PM
D. 8AM to 2.30 PM
918. Which among the following is correct with regard to CGHS?
Statement 1 – For serving Central Government employees residing in CGHS
covered area, obtaining a CGHS card is compulsory
Statement 2 – Under CGHS deductions from salary of the employees are made
by the department every month
A. Statement 2 is only correct
B. Statement 1 is only correct
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C. Statement 1 and 2 are correct

D. None of the above are correct
919. Which among the following is wrongly matched regarding contribution to
CGHS?
A. Level 1-5: Rs. 250 per month
B. Level 6: Rs. 450
C. Level 7-11: Rs.650
D. Level 12 and above: Rs.1250
920. What is the Contribution per month under CGHS for employees in Pay Level
12 and above?
A. Rs.1250/-
B. Rs.1000/-
C. Rs.650/-
D. Rs.1500/-
921. What is the contribution to be made by the Pensioners under CGHS?
A. 10% of their pension from time to time
B. 5% of their pension and dearness relief from time to time
C. amount that they were subscribing at the time of their retirement
D. Fixed at Rs.250/- per month
922. Contribution to be made by the Family Pensioners under CGHS?
A. amount that pensioner was subscribing at the time of death of government
servant
B. amount that pensioner subscribing at the time of their retirement
C. No subscription needed in such cases
D. Fixed at Rs.100/- per month
923. How the pensioners who want to avail CGHS facilities can make
contribution?

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A. yearly basis
B. one time (ten yrs) contribution for whole life validity
C. Either A or B
D. monthly
924. Which among the following is correct with regard to entitlement of wards
in private hospitals empanelled under CGH based on corresponding Basic pay
drawn by the officer in 7th CPC per month?
A. General Ward – Upto Rs. 47,600/-
B. Semi Private Ward – Rs. 47,601 to 63100/-
C. Private Ward – Rs. 63101 and above
D. All the above are correct
925. Duplicate CGHS card can be obtained against lost card by applying for the
same to the concerned Additional Director along with?
A. a copy of FIR
B. Rs. 50/- as charge
C. Both A and B
926. What is the colour of CGHS card of Serving Government employees?
A. Blue
B. Green
C. Red
D. Yellow
927. What is the colour of CGHS card of Pensioners, ex-MPs, Freedom Fighters,
etc?
A. Blue
B. Green
C. Red

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D. Yellow
928. What is the colour of CGHS card of Member of Parliament?
A. Blue
B. Green
C. Red
D. Yellow
929. What is the colour of CGHS card of Beneficiaries of Autonomous Bodies/
Journalist?
A. Blue
B. Green
C. Red
D. Yellow
930. Which among the following categories of CGHS beneficiaries are eligible for
cashless treatment?
A. Members of Parliament
B. Pensioners of Central Government drawing pension from central estimates
C. Serving employees of Ministry of Health & Family Welfare
D. All the above
931. How much grace period from date of retirement is given to pensioner
beneficiaries to get a CGHS card made (and be eligible for treatment under CGHS
with that grace period)?
A. One month
B. Three months
C. Six months
D. one year
932. Referral from CGHS for consultation with specialists in private empanelled
hospitals will be valid for consultations upto _ times in the same hospital within
30 days?
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A. Only one time

B. Two times
C. Three times
933. Comment on Reimbursement of special supplementary charges for travel
by superfast express trains
A. Not allowed
B. Allowed only for home town LTC
C. Allowed
D. Allowed only for All India LTC
934. What is the distance limit from Head Quarter of the Government Servant
for availing home town LTC?
A. 8Km
B. 50km
C. 100km
D. No distance limit prescribed
935. What is the entitlement of LTC to Home Town to unmarried Government
servants?
A. Once in two years
B. Every year
C. Alternate years
D. Once in three years
936. What is the entitlement of LTC to fresh recruits in the first eight years of
service?
A. Two occasions to Home Town, third and fourth occasion to anywhere in India
in a block of four years
B. Three occasions to anywhere in India and Fourth occasion to Home Town in
a block of four years
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C. Three occasions to Home Town and Fourth occasion to anywhere in India

in a block of four years
D. First four occasions to Home Town and the next four occasions to anywhere
in India in a block of eight years
937. Can a Government servant and members of his family avail LTC in different
groups at different times during a block of two or four years?
A. Yes
B. No
C. Allowed only for four year block
D. Allowed only for two year block
938. Whether some members of the family can avail concession to “home town”
while some others for visiting “anywhere in India” in the same two-year block?
A. No
B. Yes
C. Everybody should avail same LTC and visit same place
D. It is the discretion of the Head of the Office to decide the question
939. A Government servant who is unable to avail of the leave travel concession
within a particular block of two years or four years may avail of the same within?
A. first year of the next block of two years or four years
B. second year of the next block of two years or four years
C. third year of the next block of two years or four years
D. anytime before the expiry of the next block of two years or four years
940. If a Government servant is entitled to leave travel concession to home
town, he can carry forward the leave travel concession to any place in India for
a block of four years only if?
A. He was not permitted to avail the home town LTC during the block
B. He was under training outside India

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C. has carried forward the leave travel concession to home town in respect of
the second block of two years within the block of four years.
941. Whether a Government servant and each member of his family is permitted
to visit different places of their choice during a block of four years?
A. Yes
B. Not permissble
C. Family should visit same place as Government servant
D. Government servant and family must travel together to same place
942. Whether travel by air is permitted between places not connected by rail
and an alternative means of travel is either not available or is more expensive?
A. Permitted
B. Not permitted
C. Restricted to road mileage
943. What will be the restriction of train fare in the case of air journey by
nonentitled officers having concessional train fare for his family members?
A. 50% of air fare
B. Actual concessional train fare
C. 75% of air fare
D. If full air fare has been charged and paid, then full train fare will be
reimbursed
944. Which of the following claim is admissible for travel on LTC by air?
A. Daily Allowance and Air fare ticket
B. Incidental expenses and Air fare ticket
C. LTC – 80 fare of Air India
D. Expenditure on local journeys and Air fare ticket

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945. By which mode can air tickets be purchased for travel on LTC?
A. By the website of any private airlines
B. Through any private travel websites like Makemytrip, Goibibo etc.
C. Through Internet/ Indian airlines directly/ Authorized travel agents
D. All the above
946. What is the amount admissible for reimbursement of LTC claim in respect
of entitled officers and their families, travelling by any private airlines?
A. Actual cost of air fare
B. LTC – 80 fare of India
C. Prevailing fare on the date of booking of LTC
947. If a Government Servant not entitled to travel by air, avails LTC and travel
through airlines, which among the following will be admissible for
reimbursement?
A. Actual air fare
B. LTC – 80 fare of India
C. Entitled class of rail fare
948. “Common Proceedings” is mentioned in which Rule of CCS(CCA) Rules,
1965?
A. Rule 18
B. Rule 21
C. Rule 24
D. Rule 37
949. Under Common Proceedings as mentioned in Rule 18 of CCS(CCA) Rules
1965, If the authorities competent to impose the penalty of dismissal on such

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Government servants are different, an order for taking disciplinary action in a

common proceeding may be made by the?
A. Appellate Authority
C. highest of such authorities with the consent of the others
D. President of India
950. Rule 19 of the CCS(CCA) Rules, 1965 mention about?
A. Common Proceedings
B. Communication of Orders
C. Special procedure in certain cases
D. Provisions regarding officers lent to State Governments
951. Which among the following is/are correct with regard to common
proceedings under Rule 19 of CCS(CCA) Rules, 1965?
i. it is resorted where any penalty is imposed on a Government servant on the
ground of conduct which has led to his conviction on a criminal charge
ii. Government servant may be given an opportunity of making representation
on the penalty proposed to be imposed before any order is made in a case
A. Only i is correct
B. Only ii is correct
C. Both i and ii are correct
952. In case where Government servant is on deputation to another department
or to a State Government, who among the following shall have the powers of
the appointing authority for the purpose of placing such Government servant
under suspension and of the disciplinary authority for the purpose of
conducting a disciplinary proceeding against him?
A. Parent Department
B. borrowing authority

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C. Central Vigilance Commission Only

D. As decided by the President of India
953. As per Rule 20 of the CCS(CCA) Rules, 1965 in the event of a difference of
opinion between the borrowing authority and the lending authority, the services
of the Government servant shall be replaced at the disposal of the?
A. borrowing authority
B. lending authority
C. Either A or B
D. highest of such authorities with the consent of the others
954. Appeal is mentioned in which Part of the CCS(CCA) Rules, 1965?
A. Part 5
B. Part 10
C. Part 3
D. Part 7
955. Under Rule 22 of the CCS(CCA) Rules,1965, no appeal shall lie against?
A. any order made by the President
B. any order of an interlocutory nature or of the nature of a step-in-aid of the
final disposal of a disciplinary proceeding, other than an order of suspension
C. any order passed by an inquiring authority in the course of an inquiry under
Rule 14
D. All the above
956. Against which among the following, no appeal lies under the provisions of
the CCS(CCA) Rules,1965?
A. an order of suspension made or deemed to have been made under rule 10
B. an order imposing any of the penalties specified in rule 11
C. any order passed by an inquiring authority in the course of an inquiry
D. an order enhancing any penalty, imposed under rule 11

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957. An appeal lies against which among the following under CCS(CCA)
Rules,1965?
A. an order which denies or varies to his disadvantage his pay, allowances,
pension or other conditions of service as regulated by rules or by agreement
B. an order which interprets to his disadvantage the provisions of any such rule
or agreement
C. an order reverting him while officiating in a higher service, grade or post, to
a lower service, grade or post, otherwise than as a penalty
D. All the above
958. “Appellate Authority” is mentioned in which Rule of CCS(CCA) Rules,1965?
A. Rule 21
B. Rule 30
C. Rule 34
D. Rule 24
959. What is the period of limitation of appeal under Rule 25 of the CCS(CCA)
Rules, 1965?
A. 30 days
B. 45 days
C. 60 days
D. 90 days
960. Under which among the following circumstances, an appellate authority
may entertain the appeal after the expiry of the limitation period of 45 days?
A. if the appellant was on tour to a foreign country
B. if the appellant had requested extension for filing appeal on receipt of the
order
C. if it is satisfied that the appellant had sufficient cause for not preferring the
appeal in time
D. All the above

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961. Which among the following is not correct with regard to appeal preferred
under CCS(CCA) Rules,1965?
A. Every person preferring an appeal shall do so separately and in his own name
B. The appeal shall be presented to the authority to whom the appeal lies
C. It shall contain all material statements and arguments on which the appellant
relies, shall not contain any disrespectful or improper language
D. The authority which made the order appealed against shall wait for the
orders of the appellate authority before forwarding to the concerned
authority
962. An appellate authority has which among the following powers while
disposing an appeal preferred under the provisions of the CCS(CCA) Rules,1965?
i. he can pass orders confirming, enhancing, reducing, or setting aside the
penalty
ii. he can pass orders remitting the case to the authority which imposed or
enhanced the penalty or to any other authority with such direction as it may
deem fit in the circumstances of the case
A. Only i
B. Only ii
C. Either i or ii
963. Central Civil Services (Pension) Rules, 2021 has been notified in the official
Gazette on?
A. 18 July 2021
B. 20 December 2021
C. 1 July 2021
D. 14 February 2022
964. Central Civil Services (Pension) Rules, 2021 came into force on?
A. 1 January 2022
B. 20 December 2021
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C. 1 July 2021
D. 20 March 2022
965. Central Civil Services (Pension) Rules,2021 shall apply to the Government
servants appointed on or before?
A. 1 January 2021
B. 31 December 2003
C. 12 June 1972
D. 1 January 2004
966. Central Civil Services (Pension) Rules,2021 shall be applicable to?
A. railway servants
B. members of the All India Services
C. civilian Government servants in the Defence Services
967. Central Civil Services (Pension) Rules,2021 shall not apply to?
A. railway servants
B. persons in casual and daily rated employment
C. persons paid from contingencies
D. all the above
968. Central Civil Services (Pension) Rules,2021 shall also apply to?
i. a Government servant who was put on induction training on or before 31st
day of December, 2003 followed by appointment on regular basis after 31st day
of December, 2003
ii. a Government servant appointed after 31st December, 2003 to a civil service
or post in connection with the affairs of the Union, if he fulfils the conditions for
coverage under these rules in accordance with any special or general order
issued by the Government in this regard
A. Only i
B. Only ii
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C. Both i and ii
969. What is the name of the online system for sanction of retirement benefits
and tracking of sanction and payment of pension by the Government servant
and the authorities concerned with sanction of pension to the Government
servant?
A. Bhavishya
B. Karmayogi
C. Anubhav
D. Sampoorna
970. “Head of Department” as defined under CCS(Pension) Rules, 2021 means
an authority specified in Schedule 1 to the?
A. Delegation of Financial Powers Rules, 1978
B. CCS(Pension) Rules, 1972
C. CCS(CCA) Rules, 1965
D. CCS(Conduct) Rules, 1964
971. Which among the following is the service in which a Government Servant
receives his pay with the sanction of the Government from any source other
than the Consolidated Fund of India?
A. Deputation
B. Freelance Service
C. Foreign service
D. Temporary transfer
972. “Minor” as defined under CCS(Pension) Rules, 2021 who has not completed
the age of?
A. 7 years
B. 10 years
C. 14 years

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D. 18 years
973. “Definitions” is mentioned in which Rule of CCS(Pension) Rules, 2021?
A. Rule 1
B. Rule 2
C. Rule 3
D. Rule 5
974. “Pension Disbursing Authority” as defined under CCS(Pension) Rules, 2021
includes?
A. Accounts Officer
B. Post Office
C. Bank/ Treasury
D. All the above
975. Which among the following statements are correct with regard to
CCS(Pension) Rules, 2021?
Statement 1 – The day on which a Government servant retires or is retired or is
discharged or is allowed to resign from service, as the case may be, shall be
treated as his last completed working day
Statement 2 – the date of death of a Government Servant shall also be treated
as a completed working day
A. Statement 1 is only correct
B. Statement 2 is only correct
C. Both Statement 1 and Statement 2 are correct
976. In a case where the Government servant immediately before his retirement
or death was absent from duty on leave or otherwise or was under suspension,
the day of retirement or death shall be?
A. part of such leave or absence or suspension
B. treated as a working day

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C. either absence or working day as per discretion of competent authority

D. None of these
977. Future good conduct shall be an implied condition of every grant of pension
and its continuance under which Rule of CCS(Pension) Rules, 2021?
A. Rule 8
B. Rule 9
C. Rule 7
D. Rule 6
978. Right to Information Act, 2005 is Act No.__ of 2005?
A. 22
B. 11
C. 33
D. 44
979. Right to Information Act, 2005 came into force on
A. 1 January 2006
B. 1 August 2005
C. 12 October 2005
D. 15 December 2005
980. Right to Information Act, 2005 received the assent of the President on?
E. 15 June 2005
F. 8 December 2004
G. 14 November 2005
H. 24 January 2005
981. Indian citizens have the right to information held by the public authority
because of:
A. Judgement of the Supreme Court
B. Implementation of international laws by Government of India
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C. All States agreed to implement the Act

D. The RTI Act, 2005 was passed by the Parliament and implemented with
effect from 12.10.2005
982. The object of the RTI Act is:
A. To promote transparency in the working of public authorities
B. To promote accountability in the working of public authorities
C. To create informed citizenry
D. All the above
983. “Information” is defined under which section of RTI Act, 2005?
E. Section 2(e)
F. Section 2(f)
G. Section 2(c)
H. Section 2(g)
984. The basic object of the Right to information Act 2005 is:
A. To empower the citizens,
B. Promote transparency and accountability in the working of the Government
C. Contain corruption
D. All the above
985. Which among the following fall under the category of Information as
defined in Section 2(f) of RTI Act, 2005?
A. Records
B. E-mails
C. Documents
D. All of the above
986. The Right to Information Act has been divided into how many chapters?
A. 6 Chapters
B. 4 Chapters
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C. 5 Chapters
D. 7 Chapters
987. How many sections are provided In the Right to Information Act, 2005?
A. 25 sections
B. 31 sections
C. 30 sections
D. 32 sections
988. As per RTI Act, 2005 “record” includes?
E. any document, manuscript and file
F. any microfilm, microfiche and facsimile copy of a document
G. any other material produced by a computer or any other device
H. All the above
989. “Right to information” is defined under which section of RTI Act, 2005?
A. Section 2(e)
B. Section 2(f)
C. Section 2(j)
D. Section 2(g)
990. Record under RTI Act, 2005 includes?
A. Any document, manuscript
B. Any microfilm, microfiche
C. Facsimile copy of a document
D. All of the above
991. How many terms were defined under section (2) of the Right to Information
Act, 2005?
A. 14 terms from (a) to (n)
B. 13 terms from (a) to (m)

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C. Both (a) and (b) are correct

D. None of the above is correct
992. “Appropriate Government” means under Right to Information Act, 2005:
A. The Central Government
B. The Union Territory Administration
C. The State Government
D. All of the above
993. As per CCS[Pension] Rules,1972, rate of death gratuity when length of
qualifying service is less than 1 year is?
A. 2 times of emoluments
B. 6 times of emoluments
C. 12 times of emoluments
D. Half of emoluments for every completed six-monthly period of qualifying
service subject to a maximum of 33 times of emoluments
994. Retirement/Death Gratuity is eligible to a Government Servant as per which
Rule of CCS[Pension] Rules,1972?
A. Rule 49
B. Rule 50
C. Rule 48
D. Rule 51
995. As per Rule 49 of the CCS(Pension) Rules,1972 in calculating the length of
qualifying service, fraction of a year equal to __ months and above shall be
treated as a completed one half-year and reckoned as qualifying service?
A. Two months
B. Three months
C. Four months
D. Six months

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996. Rule 48-B regarding “Addition to qualifying service on voluntary

retirement” has been deleted in the year?
A. 2016
B. 2008
C. 2004
D. 2012
997. Which among the following is correct with regard to CCS(Pension)
Rules,1972?
A. Temporary employees are also eligible to seek volunteer Retirement on
completion of 20 years qualifying service
B. Government servant applies for voluntary Retirement while already on extra-
ordinary leave other than on medical ground, the notice period need not be
insisted upon and has request may be accepted with immediate effect provided
he is clear from vigilance angle
C. Extra-ordinary leave is not termed as leave standing to his credit and
therefore, it can not run correctly with the period of notice given by him for
seeking voluntary Retirement.
D. All the above
998. Which among the following leave can not run correctly with the period of
notice given by a Government Servant seeking voluntary Retirement under
CCS(Pension) Rules,1972?
A. Earned Leave
B. Casual Leave
C. Child Care Leave
D. Extra-ordinary leave
999. Comment on the following with regard to leave of a Government Servant
who tendered notice for voluntary retirement under CCS (Pension) Rules,1972?
A. Can avail leave standing to his credit and leave can run concurrently with
the period of notice
B. No leave is admissible during the period of notice of voluntary retirement
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C. Earned Leave cannot be availed during period of notice

D. Leave at credit will lapse when notice for voluntary retirement is tendered
1000. What happens when the competent authority does not issue any orders
on the notice tendered by a Government Servant under Rule 48/48-A of CCS
(Pension) Rules,1972 before the expiry of the period of notice
A. Government servant giving notice may presume acceptance and the
retirement shall be effective in terms of the notice
B. Notice tendered by the Government Servant will become lapse
C. Orders of the competent authority is must for voluntary retirement
D. None of these
1001. In which among the following cases, notice tendered by a Government
Servant seeking voluntary retirement under Rule 48-A can be rejected?
A. disciplinary proceedings are pending or contemplated against the
Government servant for major penalty and authority is of the view the
imposition of the penalty of removal or dismissal from service would be
warranted in the case
B. prosecution is contemplated or may have been launched in a Court of Law
against the Government servant concerned
C. Both (A) and (B)
D. None of these
1002. If a Government servant retires under the scheme of voluntary retirement
while he is on leave not due, without returning to duty, the retirement shall take
effect from?
A. Date of voluntary retirement sought
B. Date of commencement of the leave not due
C. Government servant on leave not due cannot apply for voluntary retirement
D. Date as decided by the appointing authority
1003. Rule 48/48-A of CCS(Pension) Rules,1972 regarding voluntary retirement
is not applicable to?

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(i) Government servant on assignments under the Indian Technical and

Economic Cooperation (ITEC) Programme of the Ministry of External Affairs and
other aid programmes
(ii) A Government Servant under Suspension
(iii) Government Servant posted abroad in foreign based offices of the
Ministries/Departments
(iv) on a specific contract assignment to a foreign Government
A. All the above
B. (ii), (iii) and (iv)
C. (iii) and (iv) only
D. (i), (iii) and (iv)
1004. Retirement on completion of 20 years’ qualifying service is covered under
which Rule of CCS(Pension) Rules,1972?
A. Rule 48
B. Rule 48-A
C. Rule 49
D. Rule 51
1005. Which among the following is correct with regard to notice tendered by a
Government Servant to retire voluntary from service under Rule 48 of
(i) Notice for voluntary retirement once given cannot be withdrawn
(ii) Shall be precluded from withdrawing the notice except with the specific
approval of such authority
(iii) Request for withdrawal shall be within the intended date of his retirement
A. (i) only is correct
B. (ii) only is correct
C. (iii) only is correct
D. (ii) and (iii) are only correct

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1006. Who is the authority competent to accept the notice for voluntary
retirement tendered under Rule 48/48-A of CCS(Pension) Rules,1972?
A. Disciplinary Authority
C. President of India
D. Appointing Authority
1007. Which among the following is correct with regard to Rule 48 of
A. Voluntary retirement can be requested less than the prescribed notice period
of three months giving reasons therefor
B. appointing authority may relax the requirement of notice of three months in
case of voluntary retirement
C. Government servant shall not apply for commutation of a part of his pension
before the expiry of the period of notice of three months
D. All the above
1008. Retirement or death gratuity as finally calculated contains a fraction of a
rupee, then?
A. Fraction shall be ignored
B. it shall be rounded off to the next higher rupee
C. it shall be rounded off to the next hundred
D. None of these
qualifying service is one year or more but less than 5 years?

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1010. As per Rule 64 of CCS(Pension) Rules,1972, who is empowered to sanction

provisional pension and gratuity for a period of six months to a retiring
employee?
A. Accounts Officer
B. Disciplinary Authority
C. Head of Office
D. Director of Accounts (Postal)
qualifying service is 5 years or more but less than 20 years?
1012. As per CCS[Pension] Rules,1972, Every Head of Office shall undertake the
work of preparation of pension papers in Form 7 _____ before the date on
which a Government servant is due to retire on superannuation?
A. Eight Months
B. Six Months
C. One Year
D. Three Months
1013. Which among the following is true with regard to Retirement/Death
Gratuity?
A. Death/Retirement gratuity is exempt from income tax
B. DA admissible on the date of retirement/death shall be treated as
“emoluments” for all types of Gratuity
C. Both (A) and (B)
D. None of these

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1014. Head of Office, prior to _____ months from date of retirement of the
Government servant furnish to him a certificate regarding the length of
qualifying service proposed to be admitted for the purpose of pension and
gratuity and also the emoluments and the average emoluments proposed to be
reckoned for retirement gratuity and pension?
A. Six Months
B. 12 Months
C. Eight Months
D. Four Months
1015. As per Rule 56 of CCS[Pension] Rules,1972, every Head of Department
shall have a list prepared every ___months, of all Government servants who are
due to retire within the next twelve to fifteen months of that date?
A. Six Months
B. Four Months
C. Three Months
D. Two Months
1016. Comment on the following with regard to a Government Servant who
commits suicide while in Service.
A. Will not be eligible for family pension/death gratuity to the family
B. Pension Rules do not prohibit the grant of family pension/death gratuity to
the family of a Government servant who commits suicide
C. It is the discretion of the Head of the Department to grant family
pension/death gratuity to the family
1017. As per Rule 51 to 53 of CCS[Pension] Rules,1972, a `family’, in relation to
a Government servant, means?
(i) judicially separated husband/wife
(ii) brothers below the age of eighteen years
(iii) unmarried sisters and widowed sisters

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(iv) married daughters

(v) children of a pre-deceased son
A. (ii), (iii) and (v) only
B. (ii) and (v) only
C. (ii), (iii), (iv) and (v)
D. All the above
1018. Family of the deceased Government Servant shall be entitled to Family
Pension when?
A. G.S dies after completion of one year of continuous service
B. G.S dies before completion of one year of continuous service, provided the
deceased Government servant concerned immediately prior to his appointment
to the service or post was examined by the appropriate medical authority and
declared fit by that authority for Government service
C. after retirement from service and was on the date of death in receipt of a
pension, or compassionate allowance
D. All the above
1019. The amount of retirement gratuity or death gratuity payable under Rule
50 of CCS(Pension) Rules,1972 shall in no case exceed?
A. Rs.5 Lakhs
B. Rs.10 Lakhs
C. Rs.15 Lakhs
D. Rs.20 Lakhs
qualifying service is 20 years or more?

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1021. Head of Office shall forward to the Accounts Officer the pension papers
not later than __ before the date of superannuation of a Government servant?
A. four months
B. eight months
C. six months
D. three months
1022. A Government servant may, at any time, cancel a nomination for
retirement gratuity/death gratuity by sending a notice in writing to?
B. Head of Office
C. Pension Disbursing Authority
D. Appointing Authority
1023. Right to Information Act, 2005 contains how many chapters?
A. 9
B. 6
C. 11
D. 5
1024. Which among the following information is NOT exempted from disclosure
as defined under Section 8 of RTI Act,2005?
A. information, disclosure of which would prejudicially affect the sovereignty
and integrity of India
B. information relating to Union Public Service Commission
C. information which has been expressly forbidden to be published by any court
of law or tribunal

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D. information available to a person in his fiduciary relationship, unless the

competent authority is satisfied that the larger public interest warrants the
disclosure of such information
1025. Information which would impede the process of investigation or
apprehension or prosecution of offenders shall be denied under which Section
of RTI Act, 2005?
A. Section 7(i)
B. Section 8(h)
C. Section 10(m)
D. Section 5(1)
1026. Severability clause is provided in which section of RTI Act,2005?
A. Section 8
B. Section 11
C. Section 10
D. Section 17
1027. “Third party information” is contained in which section of RTI Act,2005?
A. Section 11
B. Section 15
C. Section 23
D. Section 41
1028. Where a notice is served to a third party under RTI Act, 2005 in respect of
any information or record or part thereof, the third party shall, within __ days
from the date of receipt of such notice, be given the opportunity to make
representation against the proposed disclosure?
A. thirty days
B. five days
C. fifteen days
D. ten days

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1029. Under which Section of RTI Act,2005 Central Information Commission is

constituted?
A. Section 12
B. Section 15
C. Section 8
D. Section 7
1030. What is the maximum number of Central Information Commissioners
allowed at a time to hold the office?
A. Ten
B. Seven
C. Five
D. No such limit
1031. The Chief Information Commissioner and Information Commissioners
shall be appointed by?
A. Union Public Service Commission
B. Chief Justice of India
C. Prime Minister of India
1032. Who among the following is not a member of the committee to select
Chief Information Commissioner and Information Commissioners?
A. the Prime Minister, who shall be the Chairperson
B. Leader of Opposition in the Lok Sabha
C. Leader of Opposition in the Rajya Sabha
D. a Union Cabinet Minister to be nominated by the Prime Minister
1032. Headquarters of the Central Information Commission is situated at?
A. Hyderabad
B. Kolkata

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C. New Delhi
D. Ghaziabad
1033. Which among the following with regard to holding of office of Chief
Information Commissioner is correct?
i. Chief Information Commissioner shall hold office for such term as may be
prescribed by the Central Government
ii. CIC shall not be eligible for reappointment
iii. No Chief Information Commissioner shall hold office as such after he has
attained the age of sixty-five years
A. All the above
B. Only i and iii
C. Only ii and iii
D. Only i and ii
1034. Terms of office and conditions of service of CIC and IC as contained in
Section 13 of RTI Act,2005 was last amended in the year?
A. 2021
B. 2020
C. 2019
D. 2016
1035. Where the Information Commissioner is appointed as the Chief
Information Commissioner, his term of office shall not be more than __ years in
aggregate as the Information Commissioner and the Chief Information
Commissioner?
A. ten years
B. seven years
C. five years
D. three years

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1036. The Chief Information Commissioner or an Information Commissioner

may, at any time, by writing under his hand addressed to whom, resign from his
office?
A. the President
B. the Prime Minister
C. Chief Justice of Supreme Court
D. Speaker of Lok Sabha
1037. A Government servant who retires, or is retired, in advance of the age of
compulsory retirement in accordance with the provisions of Rule 48 or 48-A of
CCS(Pension) Rules,1972 shall be granted?
A. Compulsory retirement pension
B. Superannuation Pension
C. Voluntary Retirement Pension
D. Retiring pension
1038. Which pension may be granted if a Government servant retires from the
service on account of any bodily or mental infirmity which permanently
incapacitates him for the service?
A. Superannuation Pension
B. Invalid pension
C. Compassionate Allowance
D. Provisional Pension
1039. Invalid pension is covered under which Rule of CCS(Pension) Rules, 1972?
A. Rule 48-A
B. Rule 38
C. Rule 56
D. Rule 9
1040. Compensation pension under Rule 39 of the CCS(Pension) Rules,1972 is
sanctioned under which of the following circumstances?

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A. if a Government servant retires from the service on account of any bodily or

mental infirmity
B. If a Government servant is selected for discharge owing to the abolition of
his permanent post
C. If a Government Servant opts for resignation on completion of 10 years of
service
D. Pension received by a temporary Government Servant on abolition of his post
1041. Under Rule 39 of CCS(Pension) Rules, 1972 notice of at least __ months
shall be given to Government servant in permanent employment before his
services are dispensed with on the abolition of his permanent post?
A. Six months
B. one month
C. Three months
D. Two months
1042. If a Government servant is selected for discharge owing to the abolition
of his permanent post under Rule 39 of CCS(Pension) Rules,1972, have the
option of?
A. taking compensation pension to which he may be entitled for the service he
had rendered
B. accepting another appointment on such pay as may be offered and
continuing to count his previous service for pension.
C. Either A or B
1043. Compulsory retirement pension comes under which Rule of CCS(Pension)
Rules,1972?
A. Rule 48
B. Rule 38
C. Rule 40
D. Rule 39

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1044. As per Rule 40 of CCS(Pension) Rules,1972 a Government servant

compulsorily retired from service as a penalty may be granted pension or
gratuity or both at prescribed rate on the date of his compulsory retirement.
Who is the authority competent to do that?
B. Appellate Authority
D. Authority competent to impose such penalty
1045. A Government servant compulsorily retired from service as a penalty may
be granted, by the authority competent to impose such penalty, pension or
gratuity or both at a rate not less than _____(a) and not more than _____(b)
compensation pension or gratuity or both admissible to him on the date of his
compulsory retirement?
A. (a) one third and (b) full
B. (a) one third and (b) half
C. (a) two third and (b) full
D. (a) two third and (b) half
1046. As per CCS(Pension) Rules, 1972 whenever in the case of a Government
servant the President passes an order awarding a pension less than the full
compensation pension admissible under these rules, the _ shall be consulted
before such order is passed?
B. Staff Selection Commission
C. Parliament
D. Supreme Court of India
1047. Authority competent to dismiss or remove a Govt.Servant from service
may, if the case is deserving of special consideration, sanction a ____not
exceeding two – thirds of pension or gratuity or both which would have been
admissible to him if he had retired on compensation pension?
A. Subsistence Allowance

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B. Compulsory retirement pension

C. Exgratia pension
D. Compassionate allowance
1048. Compassionate allowance is granted in special deserving cases under
which Rule of CCS(Pension) Rules,1972?
A. Rule 38
B. Rule 39
C. Rule 40-A
D. Rule 41
1049. At any time after a Government servant has completed thirty years’
qualifying service, he may retire from service under which Rule of CCS(Pension)
Rules,1972?
A. Rule 47
B. Rule 48
C. Rule 48-A
D. Rule 48-B
1050. A Government servant, who wishes to take voluntary retirement under
Rule 48 of CCS(Pension) Rules,1972 shall give a notice in writing to the
appointing authority at least __ months before the date on which he wishes to
retire?
A. Three Months
B. Two months
C. One month
D. None of these
1051. Comment on the following: Whether a Government Servant under
suspension can prefer a request for voluntary retirement under Rule 48/48A of
A. No. A Government Servant under suspension cannot prefer a request for
voluntary retirement
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B. Yes. It shall be open to the appointing authority to withhold permission to

such Government servant to retire
C. Yes. Such request will be treated as in the case of a normal Govt.Servant
D. No. Suspension is a bar for preferring Voluntary retirement application
1052. A person, who desires to obtain any information under RTI Act, shall make
a request in writing or through electronic means in which language?
A. English
B. Hindi
C. official language of the area in which the application is being made
D. All the above
1053. Under which section of RTI Act, 2005 the CPIO has to transfer the
application concerning another public authority?
A. Section 6(3)
B. Section 6(1)
C. Section 2(e)
D. Section 5(2)
1054. Which Section of RTI Act, 2005 prescribe designation of Public Information
Officers?
A. Section 4
B. Section 3
C. Section 5
D. Section 2
1055. The person making request for the information shall be provided the
information free of charge under which of the following circumstances?
A. where a public authority fails to comply with the time limits specified
B. where is fee required is below Rs.10/-
C. where the information pertains to the life and liberty of the person

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D. All the above

1056. What is the fee prescribed under RTI Act, 2005 for those persons who are
below poverty line as may be determined by the appropriate Government?
A. No fee
B. Rs.1
C. Rs.5
D. Rs.2
1057. What is the normal time limit for disposal of the RTI request from the date
of its receipt?
A. 15 days
B. 20 days
C. 30 days
D. 45 days
1058. Under Section 6(3) of RTI Act, 2005 the CPIO has to transfer the application
concerning another public authority within how many days of its receipt?
A. three days
B. five days
C. two days
D. six days
1059. An applicant making request for information shall not be required to give?
A. any reason for requesting the information
B. any other personal details except those that may be necessary for contacting
him
C. Both A and B
1060. As per Section 7(9) of RTI Act, 2005, an information shall ordinarily be
provided in the form in which it is sought unless it would?

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A. disproportionately divert the resources of the public authority

B. would be detrimental to the safety or preservation of the record in question
C. Both A and B
D. None of these
1061. Which section of RTI Act, 2005 prescribe “exemption from disclosure of
information”?
A. Section 8
B. Section 7
C. Section 6
D. Section 5
1062. If extra fees is requested by the CPIO, the period intervening between the
despatch of the said intimation and payment of fees shall be?
A. counted for the purpose of calculating the period of thirty days
B. excluded for the purpose of calculating the period of thirty days
C. taken as standard 5 days calculating the period of thirty days
1063. Which among the following is the duty of the Central Assistant Public
Information Officer or a State Assistant Public Information Officer?
A. to receive the applications for information or appeals under this Act for
forwarding the same forthwith to the CPIO/ SPIO
B. to receive the fee for the RTI Applications
C. to assistant the CPIO/SPIO is furnishing reply to the applicant
D. to ensure that RTI applications are replied within the prescribed period
1064. Where an application for information or appeal is given to the
Central/State Assistant Public Information Officer, a period of _____ days shall
be added in computing the period for response specified under Section 7?
A. three days
B. five days
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C. ten days
D. two days
1065. If the information sought under RTI Act, 2005 concerns the life or liberty
of a person, the same shall be provided within?
A. 24 hours of its receipt
B. 48 hours of its receipt
C. 5 days of its receipt
D. 10 days of its receipt
1066. Where a request has been rejected under RTI Act 2005, the CPIO shall
communicate to the person making the request?
A. the reasons for such rejection
B. the period within which an appeal against such rejection may be preferred
C. the particulars of the appellate authority
D. All the above
1067. Re-employed military pensioners should exercise option under Rule 19 (1)
of CCS(Pension) Rules,1972 within __ from the date of re-employment, whether
he would like to get past military service counted for pension in the civil post or
service?
A. one year
B. six months
C. one month
D. two years
1068. Who is the authority competent to allow a person to withdraw his
resignation?
B. Appointing Authority
C. Head of the Department
D. Head of the office
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1069. Where a Government servant, who is under suspension, submits a

resignation, then?
(i) Resignation submitted by a Govt.Servant under suspension can never be
accepted
(ii) A Government servant under suspension cannot submit resignation letter
(iii) resignation can be accepted if alleged offences do not involve moral
turpitude
(iv) resignation can be accepted where the quantum of evidence against the
accused Government servant is not strong enough to justify the assumption
that if the departmental proceedings were continued, he would be removed or
dismissed from service
A. (ii) only is correct
B. (i) only is correct
C. (iii) and (iv) are correct
D. (i), (iii) and (iv) are correct
1070. An employee under suspension falling under Group C' orD’ cadres submits
resignation and acceptance of resignation is considered necessary in the public
interest, then prior approval of _ is required?
A. Minister-in-charge of the Department
1071. An employee under suspension falling under Group A' orB’ cadres submits
resignation and acceptance of resignation is considered necessary in the public
interest, then prior approval of _ is required?
A. Minister-in-charge of the Department

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1072. When does a resignation becomes effective?

A. the date on which resignation letter is submitted
B. the date from which Government Servants seeks resignation
C. date of issue of acceptance letter by competent authority
D. when resignation is accepted and the Government servant is relieved of his
duties
1073. As per Rule 27 of CCS(Pension) Rules,1972 interruption in the service of a
Government servant entails forfeiture of his past service, except?
A. authorized leave of absence
B. suspension, where it is immediately followed by reinstatement
C. joining time while on transfer from one post to another
D. All the above
1074. The expression `emoluments’ as defined under Rule 33 of CCS(Pension)
Rules,1972 means?
A. Basic Pay
B. Basic Pay + DA
C. Pensionary benefits
D. Retirement Gratuity
1075. Average emoluments shall be determined with reference to the
emoluments drawn by a Government servant during the last ____ months of
his service?
A. Six Months
B. one month
C. Ten months
D. Nine months
1076. Which pension shall be granted to a Government servant who is retired
on his attaining the age of compulsory retirement?
A. Provisional Pension
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B. Superannuation pension
C. Retiring Pension
D. None of these
1077. Normally a Government Servant shall retire from service with effect from?
A. first day of the month in which the Government Servant turns 60 years of age
B. afternoon on the day in which the Government Servant turns 60 years of age
C. afternoon of the last day of the month in which Government Servant turns
60 years of age
D. forenoon of the last day of the month in which Government Servant turns 60
years of age
1078. A Government Servant whose date of birth is on 21.04.1961 shall retire
from service on superannuation on?
A. 30.04.2021 afternoon
B. 01.04.2021 afternoon
C. 01.05.2021 forenoon
D. 21.04.2021 afternoon
1079. A Government servant whose date of birth is the first of a month shall
retire from service on?
A. afternoon of the last day of the month on attaining the age of 60 years
B. forenoon of the last day of the preceding month on attaining the age of 60
years
C. forenoon of the last day of the month on attaining the age of 60 years
D. afternoon of the last day of the preceding month on attaining the age of 60
years
1080. A Government Servant whose date of birth is on 01.07.1961 shall retire
from service on superannuation on?
A. 31.07.2021
B. 30.06.2021

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C. 01.07.2021
D. None of these
1081. Which among the following is correct with regard to retirement of a
Government Servant?
(i) retirement of a Government servant is automatic on the date on which he
attains the age of compulsory retirement
(ii) specific orders of the competent authority is required for the retirement of
a Government Servant
(iii) a Government Servant retires on the last working day of the month of
retirement
(iv) a Government Servant retires on the last day of the month of retirement
even if it is a closed holiday.
A. (i), (ii) and (iv) are correct
B. (i) and (iii) are correct
C. (i) and (iv) are correct
1082. Any person entrusted with the duty to handle or deal with the complaint
under Sexual Harassment of Women at Workplace (Prevention, Prohibition, and
Redressal) Act 2013, contravenes Section 16 (Prohibition of publication or
making known contents of complaint and inquiry proceedings), he/she shall be?
A. Removed from Service
B. liable for penalty in accordance with the provisions of the service rules
C. Suspended from Service
D. liable to face action under CCS(CCA) Rules,1965
1083. What is the period of limitation of appeal against the recommendations
of the Internal Committee or the Local Committee?
A. 90 days
B. 30 days
C. 60 days
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D. 15 days
1084. Which among the following are the duties of employer under Sexual
Harassment of Women at Workplace (Prevention, Prohibition, and Redressal)
Act 2013?
A. provide a safe working environment at the workplace
B. display at any conspicuous place in the workplace, the penal consequences
of sexual harassments
C. organise workshops and awareness programmes at regular intervals for
sensitising the employees with the provisions of the Act
D. All of these
1085. District Officer shall forward a brief report on the annual reports received
under sub-section (1) of Sexual Harassment of Women at Workplace
(Prevention, Prohibition, and Redressal) Act 2013 to the?
A. State Women’s Commission
B. Central Government
C. National Women’s Commission
D. State Government
1086. Where the employer fails to constitute an Internal Committee as provided
under Sexual Harassment of Women at Workplace (Prevention, Prohibition, and
Redressal) Act 2013, he/she shall be punishable with fine which may extend to?
A. Rs. 25,000/-
B. Rs.10,000/-
C. Rs.50,000/-
D. Rs.1 Lakh
1087. If any employer, after having been previously convicted of an offence
punishable under Sexual Harassment of Women at Workplace (Prevention,
Prohibition, and Redressal) Act 2013 subsequently commits and is convicted of
the same offence, he shall be liable to?
A. twice the earlier punishment

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B. half the earlier punishment

C. same as earlier punishment
D. None of these
1088. Every offence under Sexual Harassment of Women at Workplace
(Prevention, Prohibition, and Redressal) Act 2013 shall be?
A. non-bailable
B. cognizable
C. bailable
D. non-cognizable
1089. Comment on the following: No court inferior to that of a Metropolitan
Magistrate or a Judicial Magistrate of the first class shall try any offence
punishable under Sexual Harassment of Women at Workplace (Prevention,
Prohibition, and Redressal) Act 2013?
A. True
B. False
C. Court cannot interfere in the Act
D. None of these
1090. Sexual Harassment of Women at Workplace (Prevention, Prohibition and
Redressal) Rules, 2013 came into force on?
A. 23 April 2013
B. 9 December 2013
C. 22 January 2014
D. 8 March 2016
1091. Member appointed from amongst non-government organisations shall be
entitled to an allowance of __ rupees per day for holding the proceedings of the
Internal Committee?
A. two hundred rupees
B. five hundred rupees

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C. No such allowance is admissble

D. one hundred rupees
1092. Chairperson of the Local Committee shall be entitled to an allowance of _
rupees per day for holding the proceedings of the said Committee?
A. Five hundred rupees
B. three hundred rupees
C. two hundred and fifty rupees
D. two hundred rupees
1093. Where the aggrieved woman is unable to make a complaint on account of
her mental incapacity, a complaint may be filed by?
A. her relative of friend
B. a qualified psychiatrist or psychologist
C. a special educator
D. All of these
1094. At the time of submission of complaint under Sexual Harassment of
Women at Workplace (Prevention, Prohibition, and Redressal) Rules 2013, how
many copies of the complaint along with supporting documents is to be
submitted?
A. Two copies
B. four copies
C. six copies
D. One copy
1095. If the complainant or respondent fails, without sufficient cause, to present
herself or himself, then the Internal Committee shall have the right to?
A. terminate the inquiry proceedings
B. to give an ex-parte decision on the complaint
C. Both A and B above
D. None of these
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1096. Termination or ex-parte order may not be passed by Internal Committee

without giving a notice in writing, ____days in advance, to the party concerned?
A. 10 days
B. 15 days
C. 20 days
D. 30 days
1097. Which among the following is true of Complaint under sexual harassment
as defined in Section 9 of Sexual Harassment of Women at Workplace
(Prevention, Prohibition, and Redressal) Act 2013?
i. aggrieved woman to make complaint within a period of three months from
the date of incident
ii. committee shall render all reasonable assistance to the woman for making
the complaint in writing
iii. time limit can be extended if it is satisfied that the circumstances were such
which prevented the woman from filing a complaint within the said period
iv. legal heir or such other person as may be prescribed may make a complaint
under this section
A. Only i, ii and iii are correct
B. Only i is correct
C. None of the above are correct
1098. Internal Committee or, as the case may be, the Local Committee, may,
before initiating an inquiry at the request of the aggrieved woman take steps to
settle the matter between her and the respondent through conciliation. The
same is covered under which Section?
A. Section 9
B. Section 10
C. Section 13
D. Section 8

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1099. Internal Committee or the Local Committee have the same powers as are
vested in a civil court in respect of?
A. summoning and enforcing the attendance of any person
B. examining him on oath
C. requiring the discovery and production of documents
D. All of these
1100. Internal Committee or the Local Committee shall complete the inquiry
within a period of?
A. 60 days
B. 45 days
C. 90 days
D. 30 days
1101. Internal Committee or the local Committee cannot recommend to the
employer which among the following, during the pendency of the inquiry?
A. to suspend the employee against whom the complaint has been made
B. transfer the aggrieved woman or the respondent to any other workplace
C. grant leave to the aggrieved woman up to a period of three months
D. grant such other relief to the aggrieved woman a may be prescribed
1102. Internal Committee or the local Committee can recommend the employer
for grant of leave to the aggrieved woman up to a period of?
A. 30 days
B. 6 months
C. 2 months
D. 3 months
1103. The leave granted to the aggrieved woman under Section 12 of Sexual
Act 2013 shall be?
A. debited to the leave account
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B. treated as extraordinary leave

C. shall be in addition to the leave otherwise entitled
D. No such provision in the Act
1104. Internal Committee or the Local Committee should submit its report
within how many days from the date of completion of the inquiry?
A. 10 days
B. 20 days
C. 30 days
D. 7 days
1105. Internal Committee or the Local Committee arrives at the conclusion that
the allegation against the respondent has not been proved, it shall recommend
to the employer?
A. to transfer the complainant
B. to order fresh inquiry through police authorities
C. no action is required to be taken in the matter
D. to grant compensation to the respondent
1106. If the Internal Committee or the Local Committee arrives at the conclusion
that the allegation against the respondent is proved, it shall recommend to the
employer?
A. to take action for sexual harassment as a misconduct in accordance with the
provisions of the service rules applicable
B. to deduct from the salary or wages of the respondent such sum as it may
consider appropriate to be paid to the aggrieved woman
C. Both A and B above
D. Committee has no such recommendary powers
1107. The employer or the District Officer shall act upon the recommendation
of the Internal Committee or the Local Committee within a period of _ from its
receipt?
A. 30 days
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B. 90 days
C. 15 days
D. 60 days
1108. Where the Internal Committee or the Local Committee finds that the
complaint is malicious, then it shall recommend to the employer?
A. to take action against the woman or the person who has made the
complaint
B. to arrest the the woman or the person who has made the complaint
C. to deduct from the salary or wages of the complainant such sum as it may
consider appropriate
D. None of these
1109. Comment on the following: Internal Committee or the Local Committee
may recommend to the employer of the witness to take action against him/her,
if he/she has given false evidence or produced any forged or misleading
document?
A. True
B. False
C. Committee cannot recommend action against witness
D. None of these
1110. For the purpose of determining the sums to be paid to the aggrieved
woman the committee shall consider which among the following?
A. the mental trauma, pain, suffering and emotional distress caused to the
aggrieved woman
B. the loss in the career opportunity due to the incident of sexual harassment
C. the income and financial status of the respondent
D. All of these
1111. Publication or making known contents of complaint and inquiry
proceedings under RTI Act, 2005 or to the public, press and media in any manner

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is prohibited under Section _ of Sexual Harassment of Women at Workplace

A. Section 12
B. Section 16
C. Section 25
D. Section 31
1112. Sexual Harassment of Women at Workplace (Prevention, Prohibition, and
Redressal) Act 2013 received the assent of the President on?
A. 8 March 2013
B. 22 April 2013
C. 8 December 2012
D. 22 March 2013
1113. Sexual Harassment of Women at Workplace (Prevention, Prohibition, and
Redressal) Act 2013 is Act ___ of 2013?
A. 14
B. 37
C. 32
D. 9
1114. What is the purpose of Sexual Harassment of Women at Workplace
A. provide protection against sexual harassment of women at workplace
B. prevention and redressal of complaints of sexual harassment
C. Both a and b above
D. None of these
1115. Sexual Harassment of Women at Workplace (Prevention, Prohibition and
Redressal) Act, 2013 came into force on?
A. 22 April 2013

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B. 9 December 2013
C. 21 August 2014
D. 22 January 2015
1116. “Chairperson” under Sexual Harassment of Women at Workplace
(Prevention, Prohibition, and Redressal) Act 2013 means?
A. Chairman of Parliamentary Committee on Women
B. Minister of Women and Child Development
C. Chairperson of National Women’s Commission
D. Chairperson of the Local Complaints Committee
1117. “Employee” under Sexual Harassment of Women at Workplace
(Prevention, Prohibition, and Redressal) Act 2013 means?
A. regular employee
B. temporary employee
C. adhoc/daily wage employee
D. All the above
1118. Which among the following is a “sexual harassment” as defined under
Sexual Harassment of Women at Workplace (Prevention, Prohibition, and
Redressal) Act 2013?
A. physical contact and advances
B. a demand or request for sexual favours
C. showing pornography
D. All the above
1119. Which among the following does not come under the meaning
“workplace” under Sexual Harassment of Women at Workplace (Prevention,
Prohibition, and Redressal) Act 2013?
A. any private sector organisation
B. hospitals or nursing homes
C. any sports institute, stadium, sports complex
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D. None of these
1120. Which of the following may amount to sexual harassment under Sexual
Act 2013?
A. implied or explicit promise of preferential treatment in her employment
B. implied or explicit threat of detrimental treatment in her employment
C. humiliating treatment likely to affect her health or safety
D. All the above
1121. Section 4 of Sexual Harassment of Women at Workplace (Prevention,
Prohibition, and Redressal) Act 2013 deals with?
A. Complaint of sexual harassment
B. Inquiry into complaint.
C. Constitution of Internal Committee
D. Prohibition of publication or making known contents of complaint and inquiry
proceedings
1121. The decision of the competent authority of representation against APAR
and the final grading shall be communicated to the officer reported upon within
__ days of receipt of the decision of the competent authority by the concerned
APAR Section?
A. 15 days
B. 10 days
C. 30 days
D. 20 days
1122. Numerical grading to be awarded by reporting and reviewing authorities
in APAR is on a scale of?
A. 0-10
B. 1-100
C. 1-10

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D. 0-25
1123. What is the weightage on assessment of work output while writing APAR
in respect of officers?
A. 60%
B. 50%
C. 40%
D. 30%
1124. What is the weightage on for assessment of personal attributes and
functional competency while writing APAR in respect of officers?
A. 60% each
B. 50% each
C. 40% each
D. 30% each
1125. Which among the following is/are the remarks against the integrity
column to be be made by the reporting officer in APAR?
i. Beyond doubt
ii. Since the integrity of the officer is doubtful, a secret note is attached.
iii. Not watched the officer‟s work for sufficient time to form a definite
judgement but nothing adverse has been reported to me about the officer
A. Only i
B. Only i and ii
C. Only ii and iii
D. All the above
1126. Wherever there is any gap in the APAR during a particular reporting
period, it is the responsibility of the officer in-charge for maintaining the APAR
to place __ in the APAR dossier for the relevant period?
A. Blank APAR
B. no report certificate
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C. No action required
D. copy of the previous APAR
1127. Annual Performance Assessment Report is to be written in case of
employees appointed on?
A. on honorary basis
B. purely part-time basis
C. Government servants appointed on contract
D. All the above
1128. The Annual Performance Assessment Report on the Integrated Financial
Adviser would be initiated by the?
A. CVO of the concerned Ministry/Department
B. Directly by the Minister in charge of the Ministry
C. Secretary of the Administrative Ministry/Department
D. Immediate superior of Financial Adviser
1129. Annual Performance Assessment Reports of Chief Vigilance Officer, who
are working on a full time basis shall be written by?
A. Secretary of the Ministry/Department
B. APAR for CVO is not required
C. Immediate Superior of the CVO
D. None of these
1130. In the case of Central Government servants who are deputed to other
Departments, State Governments or are on Foreign Service, the Annual
Performance Assessment Report should be maintained by?
A. parent Departments
B. borrowing Departments
C. Either A or B
D. None of these

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1131. Annual Performance Assessment Reports should not in any case be kept
by an authority higher than the?
C. Head of the Office
D. Head of the Department
1132. Annual Performance Assessment Reports relating to deceased
Government servants may be destroyed after a period of _ years from the date
of death?
A. two years
B. five years
C. ten years
D. permanent record
1133. In the case of retired Government servants, the Annual Performance
Assessment Reports dossiers may be retained for a period of __ years after the
date of retirement?
A. two years
B. three years
C. five years
D. ten years
1134. APARs graded between 8 and 10 will be rated as?
A. very good
B. outstanding
C. extra outstanding
D. good
1135. APARs graded between 6 and short of 8 will be rated as?
A. very good

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B. outstanding
C. extra outstanding
D. good
1136. What is the full form of APAR?
A. Annual Performance Assessment Report
B. Annual Performance Appraisal Report
C. Either A or B
1137. Which among the following is/are the objectives of writing APAR?
A. To make aware the employee how well or otherwise, he is performing his job
B. To help the employee to plan his career development in a systematic manner
C. To make employee aware of his defects and helps overcomes them by taking
special efforts
D. All the above
1138. Immediate superior officer of a Government servant who writes the APAR
is known as?
A. Controlling Officer
B. Reporting Officer
C. Reviewing Officer
D. Accepting Authority
1139. As per instructions on APAR, main focus of the Reporting Officer while
writing the APAR of the subordinate should be?
A. developmental
B. judgemental
C. Both A and B
D. None of these

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1140. The performance of every Government servant is assessed annually

through APAR. Which among the following is the annual year for writing the
APAR?
A. January to December
B. July to June
C. April to March
1141. Reporting Officer, who after completing his part of the APAR submits it to
his own superior, known as the ____ for review?
A. Reviewing Officer
B. Higher Officer
C. Marking Officer
D. Accepting Officer
1142. Where a Government servant has only one supervisory level above him as
in the case of personal staff attached to officers, the APAR assessment will be at
the level of __ only?
A. Reviewing Officer
B. Reporting Officer
C. Accepting Officer
D. Superior Officer
1143. With regard to APAR, the Reporting and Reviewing level officers are
required to have at least how many months experience of supervising the work
and conduct of the Government servant reported upon, before they can record
their assessment?
A. 3 months
B. 1 month
C. 6 months
D. 2 months

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1144. Which among the following with regard to APAR is/are correct?
A. There is no objection to two or more independent APAR Reports being
written during a year by different Reporting Officers
B. In such a case, each Reporting Officer has at least three months experience
on which he can base his Report
C. When a Report has to be written by a Reporting Officer, who is under transfer,
it should be written at the time of transfer or immediately thereafter and not
deferred till the end of the year.
1145. Where for a period of APAR, there is no Reporting Officer with the
requisite experience to initiate the Report, then what action will be caused?
A. APAR for that period will not be written
B. APAR will be treated as closed by keeping No Report Certificate
C. Reviewing Officer himself may initiate the Report as a Reporting Officer
1146. Where a Reporting officer/Reviewing officer retires, he/she may be
allowed to give the report on his subordinates within ____ month(s) of
retirement?
A. Three Months
B. One month
C. Two months
D. Six months
1147. Earned Leave for a period of more than how many days can be deducted
from the total period spent on any post, for the purposes of computing the
period of 3 months which is relevant for writing of entries in the APAR?
A. 180 days
B. 30 days
C. 15 days
D. 5 days
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1148. If a Reporting/Reviewing Officer is under suspension when the Annual

Performance Assessment Report has become due to be written/reviewed, it
may be?
A. written/reviewed by the officer concerned within two months from the date
of his having been placed under suspension
B. written/reviewed by the officer concerned within one month from the date
on which the Report was due
C. A or B whichever is later
1149. Concerned officer shall be given the opportunity to make any
representation against the entries and the final grading given in the APAR
Report within a period of __ days from the date of receipt of the entries in the
APAR?
A. 60 days
B. 30 days
C. 15 days
D. 45 days
1150. Representation submitted by the Government Servant against the APAR
grading has to be decided by the competent authority objectively based on the
material placed before him, within a period of __ days from the date of receipt
of the representation?
A. 60 days
B. 45 days
C. 30 days
D. 15 days
1151. Under which among the following circumstance, can a charged
Government Servant engage a legal practitioner as defence assistant?
i. Presenting Officer appointed by the disciplinary authority is a legal
practitioner

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ii. when the disciplinary authority, having regard to the circumstances of the
case, so permits
D. Both i and ii are incorrect
1152. Under Rule 14 of the CCS(CCA) Rules, 1965, Government servant shall not
take the assistance of any other Government servant who has __ pending
disciplinary cases on hand in which he has to give assistance?
A. three
B. two
C. five
D. four
1153. If the Government servant applies orally or in writing for the supply of
copies of the statements of witnesses the inquiring authority shall furnish him
with such copies as early as possible and in any case not later than _ days before
the commencement of the examination of the witnesses on behalf of the
disciplinary authority?
A. Five
B. Ten
C. Three
D. Fifteen
1154. As per Rule 14(13) of CCS(CCA) Rules,1965 on receipt of the requisition
every authority having the custody or possession of the requisitioned
documents shall produce the same or issue a non-availability certificate before
the Inquiring Authority within __ of the receipt of such requisition?
A. 15 days
B. one month
C. two months

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D. 10 days
1155. After the conclusion of the inquiry as envisaged under Rule 14 of the
CCS(CCA) Rules 1965, a report shall be prepared and it shall contain?
A. the articles of charge and the statement of the imputations of misconduct or
misbehaviour
B. the defence of the Government servant in respect of each article of charge
C. an assessment of the evidence in respect of each article of charge and
findings on each article of charge and the reasons therefor
D. All the above
1156. The inquiring authority, where it is not itself the disciplinary authority,
shall forward to the disciplinary authority the records of inquiry which shall NOT
include?
A. the report prepared by it
B. the oral and documentary evidence produced in the course of the inquiry
C. written briefs, if any, filed by the Presenting Officer or the Government
servant or both during the course of the inquiry
D. TA bill preferred by the Charged Government Servant during the course of
the inquiry
1157. The Inquiring Authority should conclude the inquiry and submit his report
within a period of _ months from the date of receipt of order of his appointment
as Inquiring Authority?
A. Three Months
B. Six Months
C. Nine Months
D. 12 months
1158. Where it is not possible for the Inquiry Authority to adhere to the time
limit of completion of enquiry, the Inquiring Authority may record the reasons
and seek extension of time from the?
A. Presenting officer

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B. Reviewing Authority
C. Appellate Authority
D. disciplinary authority
1159. Disciplinary authority may allow an additional time not exceeding __
months for completion of the Inquiry, at a time under Rule 14 of the CCS(CCA)
Rules, 1965?
A. one month
B. three months
C. six months
D. nine months
1160. Rule 15 of the CCS(CCA) Rules,1965 is about?
A. Action on inquiry report
B. Procedure for imposing minor penalties
C. Communication of Orders
D. Common Proceedings
1161. Government servant on receipt of a copy of inquiry report shall be
required to submit his written representation or submission to the disciplinary
authority within _____days, irrespective of whether the report is favourable or
not to the Government servant?
A. 10 days
B. 5 days
C. 30 days
D. 15 days
1162. In every case where it is necessary to consult the Union Public Service
Commission, the Disciplinary Authority shall forward or cause to be forwarded
to the Commission for its advice along with?
A. a copy of the report of the Inquiring Authority together with its own tentative
reasons for disagreement

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B. comments of Disciplinary Authority on the representation of the Government

servant on the Inquiry report and disagreement note
C. Both a and b
1163. Procedure for imposing minor penalties is mentioned in which Rule of
CCS(CCA) Rules,1965?
A. Rule 14
B. Rule 18
C. Rule 16
D. Rule 20
1164. Orders made by the disciplinary authority under CCS(CCA) Rules 1965 shall
be communicated to the Government servant under?
A. Rule 17
B. Rule 21
C. Rule 19
D. Rule 23
1165. As per Rule 18 of the CCS(CCA) Rules 1965, where two or more
Government servants are concerned in any case, disciplinary action against all
of them may be taken in a common proceeding. Who is/are competent to order
the same?
i. President
ii. authority competent to impose the penalty of dismissal from service on all
such Government servants
A. Only i
B. Only ii
C. Both i and ii
D. Neither i or ii

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1166. Which among the following is correct with regard to CCS(Pension)

Rules,1972?
A. Pre-appointment training period counts as qualifying service for pension in
respect of Groups C' andD’ employees
B. EOL granted due to inability of a Government servant to join or rejoin duty
on account of civil commotion count as qualifying service
C. EOL granted to a Government servant for prosecuting higher technical and
scientific studies count as qualifying service
D. All of these
1167. A Government servant who is dismissed, removed or compulsorily retired
from service, but is reinstated on appeal or review, is?
A. entitled to count his past service as qualifying service
B. not entitled to count his past service as qualifying service
C. Either A or B by a specific order of the authority which passed the order of
reinstatement.
D. None of these
1168. When an order is passed by the appointing authority allowing a person to
withdraw his resignation and to resume duty?
A. period of interruption shall not count as qualifying service
B. period of interruption shall count as qualifying service
C. Either A or B
D. None of these
1169. Which among the following will entail forfeiture of past service as per
A. Dismissal or removal of a Government servant from a service or post
B. A Government servant whose services are terminated for failure to pass
prescribed examination
C. A Government servant who is appointed to another post without any break
D. Reduction in stage imposed as a matter of penalty
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1170. Which among the following leave will not count as qualifying service for
the purpose of pension?
A. Extraordinary leave for prosecuting higher technical and scientific studies
B. Extraordinary leave granted on medical certificate
C. All kinds of leave for which leave salary is payable
D. Extraordinary leave without medical certificate
1171. Where the departmental proceedings against a suspended employee for
the imposition of a major penalty finally end with the imposition of minor
penalty, then?
A. Minor penalty cannot be imposed on a Govt.Servant who has been
suspended
B. Suspension can be said to be wholly unjustified
C. Half the suspension period only will count as qualifying service
D. None of these
1172. In which among the following cases, time passed by a Government servant
under suspension shall count as qualifying service?
A. pending inquiry into conduct period shall count as qualifying service
B. shall count as qualifying service on conclusion of such inquiry if he has been
fully exonerated
C. shall count as qualifying service if suspension is held to the wholly unjustified
D. All the above
1173. Request for withdrawal of a resignation shall not be accepted by the
appointing authority where a Government servant resigns?
A. his service or post with a view to taking up an appointment in or under a
private commercial company
B. his service or post with a view to taking up an appointment under a
corporation or company wholly or substantially owned or controlled by the
Government

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C. his service or post with a view to taking up an appointment in or under a body

controlled or financed by the Government.
D. All of these
1174. As per Rule 10 of CCS(Pension) Rules,1972 a member of Central Service
Group `A’ wishes to accept any commercial employment before the expiry of __
years from the date of his retirement, he shall obtain the previous sanction of
the Government to such acceptance?
A. One year
B. Two year
C. Three Year
D. Five Year
1175. A Government servant who is re-employed having rendered military
service earlier, if chose to count previous military service as qualifying service
then he will cease to draw?
A. the pension already drawn
B. the value received for the commutation of a part of military pension
C. the amount of retirement gratuity including service gratuity, if any
D. All of these
1176. Resignation from a service or a post can be withdrawn in the public
interest by the appointing authority, if period of absence from duty between
the date on which the resignation became effective and the date on which the
person is allowed to resume duty as a result of permission to withdraw the
resignation is not more than?
A. 30 days
B. 45 days
C. 60 days
D. 90 days
1177. As per Rule 10 of CCS(Pension) Rules,1972 if any pensioner takes up any
commercial employment at any time before the expiry of two years from the
date of his retirement without the prior permission of the Government, then?
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A. Govt.can withdraw whole or such part of the pension and for such periods as
may be specified without any notice
B. Govt.has no power to take any action against such pensioner
C. Govt.can withdraw whole or such part of the pension and for such periods
as may be specified by issuing show cause notice to the pensioner
D. None of these
1178. If the disciplinary authority comes to the conclusion that action under Rule
9 of the Pension Rules, is not justified and that the proceedings should be
dropped, then?
A. Disciplinary Authority needs permission of President to drop the proceedings
B. It would be within the competence of the disciplinary authority to drop the
proceedings
C. Disciplinary Authority can drop the proceedings by submitting a report
regarding the findings to the President
D. Only President has powers to drop proceedings under Rule 9 of CCS(Pension)
Rules,1972
1179. As per Rule 13 of CCS(Pension) Rules,1972 qualifying service of a
Government servant shall commence from the date?
A. Appointment order is issued for his first appointment
B. He takes charge of the post to which he is first appointed
C. Date of issue of confirmation orders
D. Date of completion of induction training
1180. A Government servant who is re-employed having rendered military
service earlier, if chose to continue to draw the military pension or retain
gratuity received on discharge from military service, then?
A. his former military services shall not count as qualifying service
B. his former military services shall count as qualifying service
C. on re-employment such Govt.Servant will lose all benefits of military services
D. such kind of re-employment is not possible

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1181. On receipt of the articles of charge, the Government servant shall be

required to submit his written statement of defence, if he so desires, within a
period of?
A. 7 days
B. 10 days
C. 15 days
D. 30 days
1182. On receipt of the articles of charge, the Government servant shall be

required to submit?
A. Documents which he propose to submit
B. written statement of defence
C. the date from which he is ready to attend the inquiry
D. All the above
1183. Time for submission of written statement of defence may be further
extended for a period not exceeding ______ days at a time for reasons to be
recorded in writing?
A. 10 days
B. 5 days
C. 15 days
D. 3 days
1184. Where it is proposed to hold an inquiry against a Government servant
under this rule and rule 15, the disciplinary authority shall draw up or cause to
be drawn up
A. the substance of the imputations of misconduct or misbehaviour into definite
and distinct articles of charge
B. a statement of the imputations of misconduct or misbehaviour in support of
each article of charge

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C. a list of documents by which, and a list of witnesses by whom, the articles of

charge are proposed to be sustained
D. All the above
1185. Procedure for imposing major penalties is covered under which Rule of
CCS(CCA) Rules, 1965?
A. Rule 13
B. Rule 14
C. Rule 15
D. Rule 16
1186. Who shall be deemed to be the inquiring authority appointed by the
disciplinary authority, to inquire into complaint of sexual harassment within the
meaning of rule 3 C of the Central Civil Services (Conduct) Rules, 1964?
A. Complaints Committee established in each Ministry or Department or
Office for inquiring into such complaints
B. Head of the office
C. A Vigilance Committee of the Department
D. Disciplinary Authority himself
1187. If the Disciplinary Authority decides to proceed against a Govt.Servant
under Rule 14 of the CCS(CCA) Rules 1965, he shall deliver or cause to be
delivered to the Government servant?
A. a copy of the articles of charge
B. the statement of the imputations of misconduct or misbehaviour
C. a list of documents and witnesses by which each article or charges is proposed
to be sustained
D. All the above
1188. What is the maximum time allowed/ awarded to a Government servant
to appear before Inquiring Authority after the receipt of Article of Charge by the
Inquiring Authority?
A. 10 working days

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B. 7 working days
C. 30 working days
D. 20 working days
1189. Under no circumstances, the extension of time for filing written statement
of defence shall exceed _____days from the date of receipt of articles of charge?
A. 60 days
B. 30 days
C. 45 days
D. 90 days
1190. Under which Rule the Disciplinary Authority shall act, after recording its
findings on each charge taking such evidence as it may think fit?
A. Rule 14
B. Rule 15
C. Rule 11
D. Rule 13
1191. Under Rule 14 of CCS(CCA) Rules, 1965, the disciplinary authority, where
it is not the inquiring authority, need not forward to the inquiring authority?
A. A copy of the Article of Charge and the statement of imputation of
misconduct or misbehaviour
B. copy of the statements of witness, if any referred to in sub-rule (3)
C. A copy of the order of appointing ‘Presenting Officer’
D. A written brief of the case with directions for conducting Inquiry
1192. Which among the following with regard to appointment of Defence
Assistant is correct?
A. Government servant may take the assistance of any other Government
servant posted in any office either at his headquarters or at the place where the
inquiry is held

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B. Government Servant may not engage a legal practitioner for the purpose,
unless the Presenting Officer appointed by the disciplinary authority is a legal
practitioner
C. Government servant may take the assistance of any other Government
servant posted at any other station, if the inquiring authority having regard to
the circumstances of the case, and for reasons to be recorded in writing, so
permits.
D. All the above
1193. When can the Disciplinary Authority inquire into truth of any imputation
of misconduct or misbehaviour against a Government servant?
A. When there is a ground established
B. When there is an anonymous complaint received
C. Can inquire even when there is no ground established
D. On an oral complaint received
1194. Where the disciplinary authority itself inquires into any article of charge
or appoints an inquiring authority for holding an inquiry into such charge, it
may, by an order, appoint a Government servant or a legal practitioner, to be
known as the?
A. Assistant Inquiry Authority
B. Adhoc Disciplinary Authority
C. Assistant Government Servant
D. Presenting Officer
1195. If no written statement of defence is submitted by the Government
servant, the disciplinary authority?
A. may itself inquire into the articles of charge
B. if it considers it necessary to do so, appoint, under subrule (2), an inquiring
authority for the purpose
C. Both A and B
D. None of these

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1196. Central Government Civil posts are classified into __ after implementation
of Seventh CPC
A. Two
B. Three
C. Four
D. Five
1197. Within the meaning of Rule 11, which of the following does not amount
to a penalty?
A. Stoppage of a Government servant at the efficiency bar
B. Compulsory retirement
C. Withholding of increments
D. Withholding of promotion
1198. How many minor penalties are prescribed under Rule 11 of CCS(CCA)
Rules,1965?
A. Five
B. Four
C. Six
D. Three
1199. Under which among the following circumstances, review of suspension
not become necessary on completing 90 days of suspension?
A. Deemed suspension
B. Under detention
C. If it is not validated
1200. Which among the following does not come under minor penalty as
defined in CCS(CCA) Rules,1965?
A. Warning

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B. Censure
C. withholding of promotion
D. withholding of increments of pay
1201. From the following, choose which comes under the minor penalty
A. Compulsory retirement
B. Dismissal from service
C. Reduction by one stage for a period not exceeding three years without
cumulative effect
D. Termination of the service under CCS (Temporary) Rules, 1965
1202. Which among the following shall ordinarily be a disqualification for future
employment under the Government?
A. compulsory retirement
B. removal from service
C. dismissal from service
D. All the above
1203. A Government servant is appointed to a higher post on ad hoc basis
against a short-term vacancy. Can he be allowed to continue in the ad hoc
appointment when a disciplinary proceeding is initiated against him?
A. He shall be allowed to continue
B. He shall be reverted to the post held by him on a regular basis
C. He can be given an option between (a) and (b)
1204. Under Rule 11 of CCS(CCA) Rules, 1965 which among the following is a
major penalty
A. Withholding of increment of a Government servant for his failure to pass any
Departmental exam as per Recruitment Rules
B. Withholding of promotion

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C. Recovering from pay of the whole or part of any recurring loss to the
Government caused by the official’s negligence
D. Reduction to a lower time scale of Pay, Grade, Post or Service for a period
specified in the order of penalty, which shall be a bar to his promotion
1205. Penalties is defined in which Rule of CCS(CCA) Rules,1965?
A. Rule 9
B. Rule 10
C. Rule 11
D. Rule 12
1206. Reduction to a lower stage in the time-scale of pay by one stage for a
period not exceeding __ years, without cumulative effect and not adversely
affecting his pension shall be treated as minor penalty?
A. three years
B. two years
C. one year
D. four years
1207. Which among the following shall not amount to a penalty within the
meaning of CCS(CCA) Rules, 1965?
A. stoppage of a Government servant at the efficiency bar
B. compulsory retirement of a Government servant in accordance with the
provisions relating to his superannuation or retirement
C. termination of the services of a temporary Government servant in
accordance with Central Civil Services (Temporary Service) Rules, 1965
D. All the above
1208. If a Government servant had committed a misconduct during his earlier
employment, what action should be taken against him in his present
employment?
A. Should be warned
B. Render him unfit and unsuitable for continual in service
Competitive world
C. Salary should be withheld for a specific period

D. Can be awarded a penalty
1209. What action should be proposed, if a temporary Government servant had
furnished false information or produced a false certificate in order to secure
appointment?
A. Should be warned
B. Pay and allowances should not be drawn
C. Should be terminated immediately
D. Should be asked to submit resignation
1210. If an official is to be penalised under CCS(CCA) Rules, 1965 which among
the following penalty should atleast be imposed?
A. Warning
B. Censure
C. Withholding of increments
D. Recovery from pay
1211. If as a result of disciplinary proceedings any of the prescribed punishments
(e.g., censure, reduction to a lower post, etc.) is imposed on a Government
servant, a record of the same should invariably be kept in?
A. Personal File
B. confidential roll
C. service records
D. All the above
1212. Imposition of which among the following penalty does not by itself debar
the Government servant concerned from being considered for promotion?
A. Censure
B. Recovery from pay
C. Both A and B
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1213. A Government servant was awarded a punishment of reduction to a lower

stage for two years. The reduction was from Level 7 to Level 5 in the P ay Matrix.
The reduction in stage was to operate for three years to postpone all future
increments. Comment.
A. Punishment can be awarded for reduction only to one level
B. The extent of punishment cannot exceed the period specified for reduction
C. Punishment cannot postpone all future increments
1214. Under which of the following circumstances, the leave sanctioning
authority cannot mark the day as “dies non”?
A. When an official remains absent from duty without prior information
B. When an official comes late and works throughout the day during the office
hours
C. When on duty in office, the official leaves the office without proper
permission
D. When an official remains in office, but refuses to perform duty assigned to
him
1215. A Government servant whose date of increment is 1 January 2022 is
imposed with a penalty of withholding of one increment by issue of punishment
order, dated 3 September 2021. Indicate the date from which the penalty takes
effect from
A. 3 September 2021
B. 1 July 2021
C. 1 July 2022
D. 1 January 2022
1216. A Disciplinary Authority imposed a penalty withholding of next increment
for a period of 3 years on Mr. X vide Punishment Order, dated 1-6-2013. Specify
the number of increments to be withheld
A. One
B. Two
Competitive world
C. Three
D. Four
1217. Disciplinary Authorities is specified in which Section of the CCS(CCA) Rules
1965?
A. Rule 10
B. Rule 11
C. Rule 12
D. Rule 13
1218. Who among the following is empowered to impose any of the penalties
specified in Rule 11 of CCS(CCA) Rules 1965 on any Government servant?
B. Prime Minister of India
C. Governor of the concerned State
1219. Any of the penalties specified in Rule 11 of CCS(CCA) Rules 1965 may be
imposed on a Government Servant by?
A. appointing authority
B. authority specified in the schedule in this behalf
C. any other authority empowered in this behalf by a general or special order of
the President
D. Either A or B or C
1220. From the following, which are the powers that cannot be exercised by an
officer who is appointed to perform the current duties of an appointment?
A. Administrative powers
B. Financial powers
C. Statutory powers
D. Technical powers

Competitive world
1221. What happens to the disciplinary proceedings started by a disciplinary

authority
(A) in respect of a Government servant when the latter is transferred to the
jurisdiction of another disciplinary authority
(B) even though the said Government servant continues to be in the same
service?
A. it is not necessary for disciplinary authority to start de novo proceedings by
framing and delivering fresh articles of charge to the concerned official
B. He can carry on with the enquiry proceedings at the point where the transfer
of the accused Officer was effected
C. Both A and B
1222. A penalty under Rule 11 can be imposed only by
A. Appellate Authority
B. Reviewing Authority
C. Any other Authority
D. Punishing (Disciplinary) Authority
1223. Can a Disciplinary Authority who is not competent to impose the penalty
specified in Rule 11 institute disciplinary proceedings against any Government
servant?
A. Yes
B. No
C. Yes. Under the direction of the superior authority
D. None of these
1224. Under which Rule of CCS(CCA) Rules 1965, a disciplinary authority
empowered to impose only minor penalty may institute major penalty
proceedings against the said Government Servant?
A. Rule 11(1)
B. Rule 12(5)
Competitive world
C. Rule 13(2)
D. Rule 14(5)
1225. Reimbursement of Children Education Allowance/Hostel subsidy can be
claimed for how many surviving children?
A. Only one
B. Only two
C. Only three
D. No limit
1226. The reimbursement of Children Education Allowance/Hostel subsidy can
be claimed only for the two eldest surviving children with which of the following
exception?
A. second child birth results in twins/multiple birth
B. failure of sterilization operation, the CEA/Hostel Subsidy would be admissible
in respect of children born out of the first instance of such failure beyond the
usual two children norm
C. Both A and B
1227. Amount for reimbursement of Children Education allowance will be Rs.__
per month (fixed) per child?
A. Rs.2250/-
B. Rs.4500/-
C. Rs.450/-
D. Rs.1250/-
1228. The period/year under Children Education allowance (CEA) means
academic year i.e. _ months of complete academic session?
A. Eight
B. Six
C. Twelve

Competitive world
D. Ten
1229. Which among the following is/are correct with regard to Children
Education allowance (CEA)?
A. The amount for reimbursement of Children Education allowance will be
Rs.2250/- per month (fixed) per child.
B. Amount of Rs.2250/- is fixed irrespective of the actual expenses incurred by
the Govt. Servant.
C. In order to claim reimbursement of CEA, the Govt. servant should produce a
certificate issued by the Head of the Institution for the period/year for which
claim has been preferred
D. All the above
1230. In case certificate can not be obtained from the Head of the Institution for
claiming Children Education allowance (CEA), it can be claimed by producing?
A. Self-declaration signed jointly by the child and Government Employee
B. self- attested copy of the report card or self-attested fee
receipt(s)confirming/indicating that the fee deposited for the entire academic
year can be produced as a supporting document to claim CEA
C. Declaration countersigned by the Head of the Office
D. Declaration countersigned by Panchayath President in which Government
Employee is residing
1231. What is the amount of ceiling of hostel subsidy per month?
A. Rs.2250/- pm.
B. Rs.4500/- pm.
C. Rs.6750/- pm.
D. Rs.10000/- pm.
1232. Reimbursement of Children Education Allowance for Divyaang children of
government employees shall be __ per month?
A. Rs.2250/-
B. Rs.4500/-

Competitive world
C. Rs.450/-
D. Rs.1250/-
1233. Rates/ceiling of Children Education Allowance (CEA) would be
automatically raised by _____% every time the Dearness Allowance on the
revised pay structure goes up by ____%?
A. 10% and 25%
B. 25% and 50%
C. 50% and 100%
1234. Which among the following is/are correct with regard to Children
Education Allowance (CEA)?
A. Hostel Subsidy and Children Education Allowance can be claimed
concurrently
B. In case both the spouses are Government servants, only one of them can
avail reimbursement under Children Education Allowance and Hostel Subsidy.
C. The reimbursement of CEA and Hostel Subsidy will be done just once in a
financial year after completion of the financial year.
D. All the above
1235. Hostel subsidy is applicable only in respect of the child studying in a
residential educational institution located at least __ kilometers from the
residence of the Government servant?
A. 50 Km
B. 25 Km
C. 10 Km
D. 5 Km
1236. What happens to the reimbursement of Children Education
Allowance/Hostel Subsidy if a child fails in a particular class?
A. reimbursement of Children Education Allowance/Hostel Subsidy shall be
stopped

Competitive world
B. reimbursement of Children Education Allowance/Hostel Subsidy for the same

class will not be sanctioned
C. reimbursement of Children Education Allowance/Hostel Subsidy will not be
granted to next 3 years
D. reimbursement of Children Education Allowance/Hostel Subsidy shall not
be stopped
1237. If the child is admitted in the same class in another school, although the
child has passed out of the same class in previous school or in the mid-session,
then how Children Education Allowance is regulated?
A. CEA shall be paid at half the eligible rate
B. CEA shall be paid in full
C. CEA shall not be reimbursable
1238. If a Government servant dies while in service and the wife/husband of the
deceased is not employed in Government service, then CEA/Hostel Subsidy shall
be payable to the children?
A. upto the month of death of the Government servant
B. upto the financial year in which death happens
C. CEA/Hostel Subsidy not be payable in the case of death of Government
servant
D. CEA/Hostel Subsidy shall be payable to the children till such time the
employee would have actually received the same
1239. In case of retirement, discharge, dismissal or removal of a Government
Servant from service, how CEA/Hostel Subsidy is regulated?
A. CEA/Hostel Subsidy shall be admissible till the end of the academic year in
which the Government servant ceases to be in service
B. CEA/Hostel Subsidy shall be payable to the children till such time the
employee would have actually received the same
C. CEA/Hostel Subsidy shall be stopped immediately on retirement, discharge,
dismissal or removal

Competitive world

1240. In case both the spouses are Government servants, then how the Children
Education Allowance of the child are regulated?
A. Both of them can avail Children Education Allowance separately
B. Only one of them can avail reimbursement under Children Education
Allowance
C. Only the mother can avail Children Education Allowance if husband is also a
Government Servant
1241. What is the upper age limit for Divyaang children to be eligible for Children
Education Allowance?
A. 25 Years
B. 20 Years
C. 22 Years
D. No upper age limit
1242. What is the upper age limit for normal children to receive Children
Education Allowance?
A. 20 years
B. age at the time of passing of 12th class
C. Either (A) or (B), whichever is earlier
1243. What is the minimum age limit for Children Education Allowance as per
7th CPC?
A. 3 Years
B. 5 Years
C. 6 Years
D. No minimum age limit prescribed

Competitive world
1244. Reimbursement of CEA and Hostel Subsidy shall be applicable for children
from class nursery to?
A. Degree
B. 12th Standard
C. 10th Standard
D. 8th Standard
1245. Which of the following is not correct with regard to admissibility of
children education allowance.
A. Admissible only if the child is studying in a recognised school
B. Admissible for children studying through correspondence or distance
learning
C. Admissble for children up to 20 years or till time of passing of 12th class
whicever is earlier
D. Admissible to Divyang children upto 25 years of age
1246. Children education allowance is admissble only is the child is studying
though
A. Recognized school
B. Correspondence learning
C. Distance learning
D. All the above
1247. The CEA and Hostel Subsidy is admissible in respect of children studying
__ classes before class one?
A. One
B. Two
C. Three
D. CEA and Hostel Subsidy is admissible from class one only

Competitive world
1248. The CEA and Hostel Subsidy is admissible in respect of initial two years of
a diploma/certificate course from Polytechnic/ITI/Engineering College,
provided?
A. child pursues the course after passing 10th standard
B. Government servant has not been granted CEA/Hostel Subsidy in respect of
the child for studies in 11th and 12th standards.
C. Both (A) and (B)
1249. The CEA is payable for the children of all Central Government employees
including citizens of _ and _, who are employees of Government of India, and
whose children are studying in the native place?
A. Bangladesh and Pakistan
B. Srilanka and Myanmmar
C. Nepal and Bhutan
D. China and Nepal
1250. Children Education Allowance or hostel subsidy shall not be admissible to
a Govt. servant in which on the following circumstances?
A. On duty
B. Under Suspension
C. on leave including extra ordinary leave
D. dies non
1251. Recommendation on Children Education Allowance or hostel subsidy as
per 7th Pay Commission are applicable w.e.f?
A. 1 January 2016
B. 1 July 2016
C. 1 January 2017
D. 1 July 2017

Competitive world
1252. Negotiation with bidders after bid opening must be severely discouraged.
However, in exceptional circumstances where price negotiation against an ad-
hoc procurement is necessary due to some unavoidable circumstances, the
same may be resorted to only with?
A. the lowest evaluated responsive bidder
B. the highest evaluated responsive bidder
C. the bidder recommended by the tender opening committee
D. the bidder with best technical parameters
1253. Rejection of all Bids is justified when?
A. effective competition is lacking
B. all Bids and Proposals are not substantially responsive to the requirements
of the Procurement Documents
C. none of the technical Proposals meets the minimum technical qualifying
score
D. All the above
1254. When a limited or open tender results in only one effective offer, it shall
be treated as a?
A. limited tender contract
B. open tender contract
C. single tender contract
D. In case a purchase Committee is
1255. In case a purchase Committee is constituted to purchase or recommend
the procurement, no member of the purchase Committee should be reporting
directly to any other member of such Committee in case estimated value of
procurement exceeds?
A. Rs.5 lakhs
B. Rs.10 lakhs
C. Rs.25 lakhs
D. Rs.50 lakhs
Competitive world
1256. “Code of Integrity” is mentioned in which Rule of GFR 2017?

A. Rule 175 (1)
B. Rule 144(4)
C. Rule 75
D. Rule 211
1257. Under buy back offer, when it is decided with the approval of the
competent authority to replace an existing old item(s) with a new and better
version, the department may trade the existing old item while purchasing the
new one. This is mentioned under which Rule of GFR 2017?
A. Rule 176
B. Rule 211
C. Rule 243
D. Rule 123
1258. If the estimated cost of the consulting services is above Rs.__ lakhs, an
enquiry for seeking ‘Expression of Interest ’ from consultants should be
published on Central Public Procurement Portal(CPPP)?
A. Rs.5 lakhs
B. Rs.10 lakhs
C. Rs.25 lakhs
D. Rs.50 lakhs
1259. RFP is the document to be used by the Ministry/ Department for obtaining
offers from the consultants for the required service. Expand RFP?
A. Registered Firm Principal
B. Request for Proposal
C. Register for Proposal
D. Registered for Proposal
1260. Quality and Cost Based Selection(QCBS) may be used for Procurement of
consultancy services where?

Competitive world
A. quality of consultancy is of prime concern

B. service of consultancy is of prime concern
C. credibility of consultancy is of prime concern
D. experience of consultancy is of prime concern
1261. In selecting consultancy services, weightage of the technical parameters
i.e. non- financial parameters in no case should exceed _ percent?
A. 90%
B. 75%
C. 50%
D. 80%
1262. Which among the following is/are correct with regard to opening of bids
under Two bid system?
i. The technical bids are to be opened by the purchasing Ministry or Department
at the first instance and evaluated by a competent committee or authority.
ii. At the second stage financial bids of only these technically acceptable offers
should be opened after intimating them the date and time of opening the
financial bid for further evaluation and ranking before awarding the contract.
1263. Which type of bidding is resorted, if it is not feasible to formulate detailed
specifications or identify specific characteristics for the subject matter of
procurement, without receiving inputs regarding its technical aspects from
bidders?
A. Two bid system
B. Two-Stage Bidding
C. Limited Tender Enquiry

Competitive world
D. Advertised Tender Enquiry

1264. Simultaneous receipt of separate technical and financial bids is covered
under?
A. Two bid system
B. Two-Stage Bidding
C. Limited Tender Enquiry
D. Advertised Tender Enquiry
1265. As per Rule 165 of GFR 2017, in the case of advertised tender enquiry or
limited tender enquiry, late bids(i.e. bids received after the specified date and
time for receipt of bids)?
A. should be accepted
B. can be accepted at the discretion of the administrative ministry
C. can be considered if the amount quoted in the bid is the lowest
D. should not be considered
1266. Procurement from a single source through Single Tender Enquiry may be
resorted to in which among the the following circumstances?
A. only a particular firm is the manufacturer of the required goods
B. In a case of emergency, the required goods are necessarily to be purchased
from a particular source
C. For standardisation of machinery or spare parts to be compatible to the
existing sets of equipment the required item is to be purchased only from a
selected firm
D. All the above
1267. Online real-time purchasing technique utilised by the procuring entity to
select the successful bid, which involves presentation by bidders of successively
more favourable bids during a scheduled period of time and automatic
evaluation of bids is called?
A. E-Procurement
B. GeM Procurement

Competitive world
C. Electronic Reverse Auction

D. Auto Bidding
1268. Maintenance Contract is detailed in which Rule of GFR 2017?
A. Rule 123
B. Rule 169
C. Rule 211
D. Rule 245
1269. Amount of bid security should ordinarily range between _ percent to __
percent of the estimated value of the goods to be procured?
A. 2% to 5%
B. 5% to 10%
C. 1% to 2%
D. None of these
1270. The bid security is normally to remain valid for a period of ______days
beyond the final bid validity period?
A. 15 days
B. 30 days
C. 45 days
D. 60 days
1271. Bid securities of the unsuccessful bidders should be returned to them at
the earliest after expiry of the final bid validity and latest on or before the_____
day after the award of the contract?
A. 10th day
B. 15th day
C. 30th day
D. 60th day

Competitive world
1272. Performance Security should be for an amount of _ percent of the value

of the contract as specified in the bid documents?
A. 2% to 5%
B. 5% to 10%
C. 10% to 25%
D. 3% to 5%
1273. Performance Security should remain valid for a period of __ days beyond
the date of completion of all contractual obligations of the supplier including
warranty obligations?
A. 15 days
B. 30 days
C. 45 days
D. 60 days
1274. In case of advance payment to suppliers, it should not exceed _ per cent
of the contract value in case of private firms?
A. 30%
B. 50%
C. 60%
D. 20%
1275. In case of advance payment to suppliers, it should not exceed _ per cent
of the contract value to a State or Central Government agency or a Public Sector
Undertaking?
A. 30%
B. 50%
C. 60%
D. 40%

Competitive world
1276. In case of advance payment to suppliers, in case of maintenance contract,

the amount should not exceed the amount payable for ____ months under the
contract?
A. two months
B. three months
C. six months
D. 12 months
1277. What is the maximum period of debarment of a bidder under Section
151(i) of GFR 2017?
A. Three years
B. Two years
C. Five years
D. Four Years
1278. Who will ensure the publicity of items through GeM for perspective
suppliers?
A. GeM SPV
B. Director of Stores and Stationaries
C. Central Purchase Organization
D. Ministry of Information and Broadcasting
1279. A procuring entity may debar a bidder or any of its successors, from
participating in any procurement process undertaken by it, for a period not
exceeding _______ years, if it determines that the bidder has breached the code
of integrity?
A. three years
B. two years
C. one years
D. five years
1280. Enlistment of Indian Agents is mentioned in which Rule of GFR 2017?

Competitive world
A. Rule 123
B. Rule 176
C. Rule 152
D. Rule 199
1281. As per Rule 154 of GFR 2017, Purchase of goods upto the value of Rs._
only on each occasion may be made without inviting quotations or bids on the
basis of a certificate to be recorded by the competent authority?
A. Rs.1 Lakhs
B. Rs.50,000/-
C. Rs.25,000/-
D. Rs.10,000/-
1282. Purchase of goods costing above Rs. 25,000 and upto Rs_____ on each
occasion may be made on the recommendations of a duly constituted Local
Purchase Committee consisting of three members of an appropriate level as
decided by the Head of the Department?
A. Rs.5 Lakhs
B. Rs.2 Lakhs
C. Rs.1 Lakh
D. Rs.2.5 Lakhs
1283. Which Rule of GFR states that “demand for goods should not be divided
into small quantities to make piecemeal purchases to avoid the necessity of
obtaining the sanction of higher authority required with reference to the
estimated value of the total demand.”?
A. GFR 21
B. GFR 43
C. GFR 157
D. GFR 234
1284. Advertised Tender Enquiry shall be resorted for procurement of goods of
estimated value of?
Competitive world
A. Rs.5 lakh and above

B. Rs.10 lakh and above
C. Rs.25 lakh and above
D. Rs.2.5 lakh and above
1285. Under Advertised Tender Enquiry, what is the minimum time to be
allowed for submission of bids from the date of publication of the tender notice
or availability of the bidding document for sale, whichever is later?
A. Three weeks
B. Six weeks
C. Four Weeks
D. Two weeks
1286. Where the Department also contemplates obtaining bids from abroad
under Advertised Tender Enquiry, the minimum time to be allowed for
submission of bids should be?
A. Three Weeks
B. Two weeks
C. four weeks
D. Six weeks
1287. Limited Tender Enquiry is resorted to when estimated value of the goods
to be procured is up to?
A. Rs.10 Lakhs
B. Rs.25 lakhs
C. Rs.50 Lakhs
D. Rs.1 crore
1288. The number of supplier firms in Limited Tender Enquiry should be more
than?
A. One
B. Two
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C. Three
D. Five
1289. Under which among the following condition(s), purchase through Limited
Tender Enquiry may be adopted even where the estimated value of the
procurement is more than Rupees twenty-five Lakhs?
A. The competent authority in the Ministry or Department certifies that the
demand is urgent and any additional expenditure involved by not procuring
through advertised tender enquiry is justified in view of urgency
B. There are sufficient reasons, to be recorded in writing by the competent
authority, indicating that it will not be in public interest to procure the goods
through advertised tender enquiry
C. The sources of supply are definitely known and possibility of fresh source(s)
beyond those being tapped is remote
D. All the above
1290. Two bid system (simultaneous receipt of separate technical and financial
bids) are resorted to for procuring?
A. Value of goods exceeds Rs.1 crore
B. high value plant, machinery etc. of a complex and technical nature
C. vehicles including cars, buses etc.
D. goods involving foreign suppliers
1291. In a Two bid system, which bids are to be opened by the purchasing
Ministry or Department at the first instance and evaluated by a competent
committee or authority?
A. Financial bids
B. Technical bids
C. Either A or B
D. None of these
1292. As per which Rule of GFR, a subordinate authority shall not withhold any
information, books or other documents required by the Audit Officer or
Accounts Officer?
Competitive world
A. Rule 40
B. Rule 13
C. Rule 55
D. Rule 32
1293. Which among the following files may be sent personally to the Head of
the Audit Office?
A. ‘Secret’ and ‘Top Secret’ Files
B. Confidential Files
C. Personal Files
D. All the above
1294. Which Chapter of GFR deals with Procurement of Goods and Services?
A. Chapter 4
B. Chapter 2
C. Chapter 6
D. Chapter 9
1295. As per Rule 143 of GFR, which items will not come under the purview of
definition of Goods?
A. Furniture, Fixtures and raw materials
B. Books, Publications, Periodicals
C. intangible products like software, Patents
D. vehicles, aircraft, ships
1296. “Fundamental principles of public buying” is mentioned in which rule of
GFR?
A. Rule 21
B. Rule 23
C. Rule 144
D. Rule 142

Competitive world
1297. Which Fundamental principle is essential for an authority delegated with

the financial powers of procuring goods in public interest?
A. responsibility and accountability
B. fair and equitable treatment of suppliers
C. promotion of competition in public procurement
D. All the above
1298. While making a public procurement, the description of the subject matter
should not contain which of the following?
A. technical specifications
B. A particular trade mark, trade name or brand
C. quantity of goods to be procured
D. A complete schedule of procurement cycle
1299. Consider the following with regard to GFR 2017 and comment:
Statement 1 – An authority which is competent to incur expenditure may
sanction the purchase of goods required for use in public service in accordance
with provisions in the Delegation of Financial Powers Rules,
Statement 2 – The Ministries or Departments have been delegated full powers
to make their own arrangements for procurement of goods.
A. Statement 1 is only true
B. Statement 2 is only true
C. Both statements 1 and 2 are true
1300. Government e-Market place (GeM) is explained in which Rule of GFR
2017?
A. Rule 144
B. Rule 149
C. Rule 165
D. Rule 170
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1301. Which among the following is wrong with regard to utilization of GeM
portal by the Government buyers for direct on-line purchases?
A. Up to Rs.50,000/- through any of the available suppliers on the GeM
B. Above Rs.50,000/- and up to Rs.30,00,000/- through the GeM Seller having
lowest price amongst the available sellers
C. Above Rs.30,00,000/- through the supplier having lowest price meeting the
requisite quality, specification and delivery period after mandatorily obtaining
bids
D. All the above
1302. You can find “OPEX” model or “CAPEX” in?
A. FR and SR
B. GFR
C. Indian Penal Code
D. Financial Hand Book Volume I
1303. Ministries/Departments shall workout their procurement requirements as
per their requirement/ suitability at the time of preparation of Budget Estimates
(BE)and shall project their Annual Procurement Plan of goods and services on
GeM portal within __ days of Budget approval?
A. 90 days
B. 60 days
C. 30 days
D. 10 days
1304. The Government Buyers may ascertain the reasonableness of prices
before placement of order using the BA tools available on GeM?
A. Business Assessment
B. Business Analytics
C. Business Analysis
D. Business Adjustment

Competitive world
1305. What is the validity period of registered suppliers in Government

eMarketplace?
A. 1 to 5 years
B. 3 to 5 years
C. 1 to 3 years
D. 2 to 5 years
1306. A bidder shall be debarred if he has been convicted of an offence under?
A. under the Prevention of Corruption Act, 1988
B. the Indian Penal Code
C. any other law for the time being in force, for causing any loss of life or
property or causing a threat to public health as part of execution of a public
procurement contract
D. All the above
1307. Petty losses of value not exceeding ____ need not be reported to the next
higher authority?
A. Rs.5000/-
B. Rs.10,000/-
C. Rs.20,000/-
D. Rs.25,000/-
1308. Except in pursuance of the general delegation made by, or with the
approval of the President, a subordinate authority shall not, without the
previous consent of _____ issue an order which involves any grant of land, or
assignment of revenue, or concession, grant, lease or licence of mineral or
forest rights, or rights to water, power or any easement or privilege of such
concessions?
A. President of India
B. Finance Ministry
C. Niti Aayog
D. All the above
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1309. A sanction for any fresh charge shall, unless it is specifically renewed, lapse
if no payment in whole or in part has been made during a period of?
A. Six months from the date of issue of such sanction
B. 12 months from the date of issue of such sanction
C. 24 months from the date of issue of such sanction
D. 36 months from the date of issue of such sanction
1310. In cases of loss to Government on account of culpability of Government
servants, the loss should be borne by?
A. Central Government Department
B. State Government concerned with the transaction
C. Both A or B
D. Government Employee Concerned
1311. If any recoveries are made from the erring Government officials in cash,
the receipt will be credited to the?
A. Central Government Department or the State Government who sustained
the loss
B. Contingent Expenditure Fund
C. Unclassified Receipt Account
D. Consolidated Fund of India
1312. As per Rule 33 of GFR 2017, which among the following losses need to be
reported by the subordinate authority concerned to the next higher authority
as well as to the Statutory Audit Officer?
A. Loss above Rs.10,000/- even if the same has been made good by the party
responsible for it
B. refunds allowed on the ground that the claims were timebarred
C. under assessments which are due to interpretation of the law by the local
authority being overruled by higher authority after the expiry of the time-limit
prescribed under the law

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D. mistakes in assessments which are discovered too late to permit a

supplementary claim being made
1313. In the case of which among the following, the sanctioning authority may,
where required, accord sanction by signing or countersigning the bill or voucher,
whether before or after the money is drawn, instead of by a separate sanction?
A. non-recurring contingent and miscellaneous expenditure
B. Recurring contingent expenditure
C. All financial sanctions
D. Bills below Rs.5000/-
1314. As per Rule 34 of GFR 2017, all losses above the value of _____ due to
suspected fire, theft, fraud,etc., shall be invariably reported to the Police for
investigation as early as possible?
A. Rupees Fifty thousand
B. Rupees Ten thousand
C. Rupees One Lakhs
D. Rupees twenty five thousand
1315. All financial sanctions and orders issued by a competent authority shall be
communicated to the?
A. Audit Officer
B. Accounts Officer
C. Both A and B
D. None of these
1316. Report of loss contemplated under Rule 33 of GFR 2017 shall be made at
how many stages?
A. Five
B. Three
C. Two
D. Only one

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1317. An officer shall be held personally responsible for any loss sustained by
the Government through fraud or negligence on his part as per which Rule of
GFR 2017?
A. Rule 33
B. Rule 41
C. Rule 11
D. Rule 37
1318. Orders sanctioning the creation of a temporary post should contain which
among the following?
A. sanctioned duration
B. date from which it is to be created
C. Both A and B
D. None of these
1319. “Lapse of Sanctions” is mentioned in which Rule of GFR 2017?
A. Rule 13
B. Rule 30
C. Rule 44
D. Rule 21
1320. Subject to fulfilment of the provisions as contained in the Delegation of
Financial Powers Rules, all rules, sanctions or orders shall come into force from?
A. date of issue
B. any other date from which they shall come into force is specified therein
C. Either A or B
D. None of these
1321. Copies of all sanctions or orders other than the following types should be
endorsed to the Audit Officers?
A. Sanctions relating to grant to advances to Central Government employees

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B. Sanctions relating to appointment or promotion or transfer of Gazetted and

non-Gazetted Officers
C. Sanctions of contingent expenditure incurred under the powers of Head of
Offices
D. All the above
1322. Under which article of the Constitution all moneys received by or
deposited with any officer employed in connection with the affairs of the Union
in his capacity as such, other than revenues or public moneys raised or received
by Government, shall be paid into the Public Account?
A. Article 323-A
B. Article 121
C. Article 256-A
D. Article 284
1323. Which Rule of GFR 2017 contains “Delegation of Financial Powers”?
A. Rule 17
B. Rule 21
C. Rule 23
D. Rule 44
1324. General System of Financial Management is discussed in which chapter of
GFR 2017?
A. Chapter 2
B. Chapter 3
C. Chapter 4
D. Chapter 5
1325. As per which Rule of GFR 2017, all moneys received by or on behalf of the
Government either as dues of Government or for deposit, remittance or
otherwise, shall be brought into Government Account without delay?
A. Rule 13

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B. Rule 7
C. Rule 21
D. Rule 54
1326. As per GFR 2017, the financial powers of the Government, which have not
been delegated to a subordinate authority, shall vest in?
A. Parliament
B. President of India
C. Reserve Bank of India
D. Finance Ministry
1327. When the maintenance of any rentable building is entrusted to a civil
department, other than the Central Public Works Department, who among the
following shall be responsible for the due recovery of the rent thereof?
A. Head of the office concerned
B. Head of the Department concerned
C. Accounts Officer at the Ministry
D. Drawing and Disbursing Authority concerned
1328. Who among the following is responsible to watch the realization of
miscellaneous demands of Government, not falling under the ordinary revenue
administration, such as contributions from State Governments, Local Funds,
contractors and others towards establishment charges?
A. Accounts Officers
C. Secretary in charge of Accounts Wing
1329. Under Rule 19 of GFR 2017, which Central Government Department is
exempted from submitting on the 1st of June to the Audit Officer and the
Accounts Officer concerned, statements showing the remissions of revenue and
abandonment of claims to revenue sanctioned during the preceding year by
competent authorities?

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A. Department of Expenditure
B. Department of Telecom
C. Department of Posts
D. Department of Agriculture
1330. Which among the following is/are correct as contained in Chapter 2 of GFR
2017?
1. Amounts due to Government shall not be left outstanding without sufficient
reasons
2. Where such amounts appear to be irrecoverable, the orders of the competent
authority shall be obtained for their adjustment
3. Unless specially authorized by any rule or order made by competent
authority, no sums shall be credited as revenue by debit to a suspense head.
A. 1 only
B. 2 only
C. 1 and 3 only
D. 1, 2 and 3
1331. Standards of financial propriety is mentioned in which Rule of GFR 2017?
A. Rule 13
B. Rule 17
C. Rule 21
D. Rule 20
1332. Expenditure from public moneys should not be incurred for the benefit of
a particular person or a section of the people, unless?
A. a claim for the amount could be enforced in a Court of Law
B. the expenditure is in pursuance of a recognized policy or custom
C. Both A or B

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1333. Which among the following is not included in the Standards of financial
propriety as contained in GFR 2017?
A. Every officer is expected to exercise the same vigilance in respect of
expenditure incurred from public moneys as a person of ordinary prudence
would exercise in respect of expenditure of his own money.
B. The expenditure should not be prima facie more than the occasion demands
C. Expenditure should never exceed the Budget allocation under any
circumstances
D. No authority should exercise its powers of sanctioning expenditure to pass
an order which will be directly or indirectly to its own advantage
1334. Administrator or a Head of a Department responsible for the collection of
revenue shall keep who among the following informed of all important
variations in revenue collections as compared with the Budget Estimates?
A. President of India
B. Parliament
C. Reserve Bank of India
D. Finance Ministry
1335. As per Rule 9 of GFR 2017, it is the duty of the Department of the Central
Government concerned to ensure that the receipts and dues of the Government
are correctly and promptly assessed, collected and duly credited to the?
B. Public Account
C. Either A or B
D. None of these
1336. Which among the following is/are the duties and responsibilities of a
controlling officer in respect of funds placed at his disposal?
A. that the expenditure does not exceed the budget allocation
B. that the expenditure is incurred for the purpose for which funds have been
provided

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C. that the expenditure is incurred in public interest

D. All the above
1337. General Provident Fund (Central Services) Rules, 1960 came into force on?
A. 1st April, 1960
B. 1st June 1962
C. 1st January 1961
D. 12th June 1960
1338. “Accounts Officer” under the GPF (CS) Rules 1960 means?
A. officer to whom the duty to maintain the Provident Fund Account of the
subscriber has been assigned by Government
B. Drawing and Disbursing Authority
C. officer to whom the duty to maintain Service Book is authorized
D. Accounts Officer in charge of Pension Section in DA(P)
1339. “Emoluments” under GPF (CS) Rules 1960 includes which among the
following?
i. pay and leave salary
ii. dearness pay appropriate to pay
iii. any remuneration of the nature of pay received in respect or foreign service
A. (i) only
B. (ii) only
C. (i) and (ii) only
D. (i), (ii) and (iii)
1340. “Family” in the case of a male subscriber under GPF (CS) Rules 1960
includes
(i) wife or wives
(ii) parents
(iii) children

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(iv) minor brothers and unmarried sisters

(v) deceased son’s widow and children
A. (i) and (iii) only
B. (i), (ii) and (iii) only
C. (i), (ii), (iii) and (v) only
D. All the above
1341. “Family” in the case of a female subscriber under GPF (CS) Rules 1960
includes
(i) husband
(ii) parents
(iii) children
(iv) minor brothers and unmarried sisters
(v) deceased son’s widow and children
A. (i) and (iii) only
B. (i), (ii) and (iii) only
C. (i), (ii), (iii) and (v) only
D. All the above
1342. Which among the following is/are correct with regard to GPF (CS) Rules
1960?
A. ”Child” means a legitimate child and includes an adopted child
B. ”Fund” means the General Provident Fund
C. ”Year” means a financial year
D. All the above
1343. As per GPF (CS) Rules 1960, who among the following shall be eligible to
join the General Provident Fund (GPF)?
A. all permanent Government servants
B. All temporary Government servants after a continuous service of one year

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C. all re-employed pensioners

D. All the above
1344. GPF (CS) Rules 1960 shall not apply to Government servant appointed on
or after?
A. 1 January 2006
B. 1 July 2005
C.1 January 2004
D.7 December 2003
1345. Consider the following statement with regard to GPF (CS) Rules 1960 and
choose the correct one:
i. Apprentices and Probationers shall be treated as temporary Government
servants for the purpose of this rule
ii. A temporary Government servant who completes one year of continuous
service during the middle of a month shall subscribe to the Fund from the
subsequent month
iii. Temporary Government servants who have been appointed against regular
vacancies and are likely to continue for more than a year may subscribe to the
General Provident Fund any time before completion of one year’s service.
A. (i) only is correct
B. (ii) only is correct
C. (i) and (ii) only are correct
1346. Which Rule of GPF (CS) Rules 1960 prescribe nomination?
A. Rule 3
B. Rule 5
C. Rule 7
D. Rule 9

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1347. Which among the following is/are correct with regard to making
nomination under GPF (CS) Rules 1960?
A. A subscriber shall, at the time of joining the Fund, send to the Accounts
Officer through the Head of Office a nomination conferring on one or more
persons the right to receive the amount that may stand to his credit in the Fund
B. where a subscriber is a minor, he shall be required to make the nomination
only on his attaining the age of majority
C. a subscriber who has a family at the time of making the nomination shall
make such nomination only in favour of a member or members of his family:
1348. Every nomination under GPF (CS) Rules 1960 shall be made in the Form
set forth in which schedule?
A. First Schedule
B. Second Schedule
C. Third Schedule
D. Fourth Schedule
1349. A subscriber under GPF (CS) Rules 1960 may at any time cancel a
nomination by sending a notice inwriting to the?
A. Accounts Officer
B. Head of the Office
D. Any of the above
1350. Every nomination made, and every notice of cancellation given by a
subscriber under GPF (CS) Rules 1960 shall, to the extent that it is valid, take
effect on the date on which?
A. it is accepted by the Accounts Officer
B. it is received by the Accounts Officer
C. as specified by the subscriber
D. as specified by the Accounts Officer
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1351. A subscriber shall subscribe monthly to the GPF Fund except during the
period when he is under?
A.Dies-non
B. Leave
C. Suspension
D. All the above
1352. As per which clause of Fundamental Rules, an officer who is absent from
duty without any authority shall not be entitled to any pay and allowances
during the period of such absence?
A. FR-15(a)
B. FR 17
C. FR 44
D. FR 23
1353. The period of unauthorised absence during strike or in the case of an
individua lemployee remaining absent unauthorizedly or deserting the post shall
be deemed to cause an interruption or break in service of the employee for the
purpose of?
i. LTC
ii. quasi-permanency
iii. eligibility for appearing in departmental examinations
A. Only i
B. only ii
C. only iii
D. All the above
1354. What is the effect of period of unauthorised absence on the eligibility for
appearing in departmental examinations?
A. The period will cause break in service for considering the requirement of
minimum continuous service

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B. The period will not have any effect

C. The official will be debarred permanently appearing in the examination
D. None of these
1355. FR-22 deals with:
A. Promotion
B. Regulation of pay
C. Lien in Service
D. Subscription to a provident fund
1356. Option is not available to have the pay fixed from the date of promotion
or from the date of accrual of next increment in respect of?
A. MACP
B. Regular Promotion
C. Adhoc Promotion
D. All the above
1357. As per FR 18, unless the President, in view of the exceptional
circumstances of the case otherwise determines, no Government Servant shall
be granted leave of any kind for a continuous period exceeding _ years?
A. Two
B. Three
C. Five
D. Ten
1358. The resignation treated as technical formality is for the Purpose of
A. Counting past service for the purpose of increment
B. Counting Past service for the Purpose of pension
C. Counting Past service for the Purpose of seniority
D. Fixation of pay in the new post

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1359. Which is the nodal department for pay fixation/re-fixation, protection of

pay of Central Government Employees?
A. Department of Posts
B. Department of Personnel and Training
C. Department of Pension and Public Grievances
D. Prime Minister’s Office
1360. What is the purpose of “NEXT BELOW RULE” as provided under FR?
A. Pay protection to employees resigned under technical formality
B. Assured financial upgradation to employees every 10 year of stagnation
C. to protect the interest of a Government servant who is working on
deputation outside regular line of service or foreign service.
D. pay protection as per seniority in the gradation list
1361. The Rule which deals withholding of the increment of a Government
servant is
A. FR-27
B. FR-24
C. FR-26
D. FR-22
1362. The Rule which regulates the increment of a Government servant in a time
scale of pay is
A. FR-27
B. FR-24
C. FR-26
D. FR-22
1363. The FR applicable to regulate counting of service and periods of leave for
increments in a time scale of pay is
A. FR-27

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B. FR-24
C. FR-26
D. FR-22
1364. Which among the following will count for the purpose of increment as
provided under FR-26?
i. All leave except EOL w/o MC
ii. Officiating period in higher post will count for increment in the lower post
iii. Period of foreign service
iv. Period of joining time
A. Only ii, iii and iv
B. All the above
C. Only i, iii and iv
D. Only iv
1365. Consider the following statements and comment:

Statement 1 – There shall be two dates for grant of increment namely, 1st
January and 1st July of every year
Statement 2 – An employee shall be entitled to only one annual increment either
on 1st January or 1st July depending on the date of his appointment
A. Statement 1 is only true
B. Statement 2 is only true
C. Both Statements 1 and 2 are true
D. Both Statement 1 and 2 are wrong
1366. An employee named Manish Kumar got pay fixation on promotion as on
01.07.2021. Then the date of his next increment is?
A. 1 January 2021
B. 1 July 2021

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C. 1 January 2022
D. 1 July 2022
1367. What is the date of next increment in respect of employee appointed or
promoted or granted financial] up-gradation during the period between
02.01.2021 and 01.07.2021?
A. 01.07.2021 and thereafter it shall accrue after one year on annual basis
B. 01.01.2022 and thereafter it shall accrue after one year on annual basis
C. 01.07.2022 and thereafter it shall accrue after one year on annual basis
1368. What is the date of next increment in respect of employee appointed on
13.05.2021?
A. 01.07.2021
B. 01.01.2022
C. 01.07.2022
1369. Premature increment can be granted by competent authority under?
A. FR-27
B. FR-22
C. FR-31
D. FR-47
1370. Who is the competent authority to grant premature increment to a
Government Servant?
B. Appellate Authority
C. Authority competent to create a post in the same cadre on the same scale
of pay as that of the post held by the Government Servant

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1371. When the Government Servant is reduced to a lower service, grade or post
or to a lower time scale whether for a specific or unspecified period, the pay in
the lower service, grade or post or lower time scale would be regulated in
accordance with
A. FR-22(I)(a)(1)
B. FR-23
C. FR-27
D. FR-28
1372. A recurring or non-recurring payment granted to a Govt.Servant from the
Consolidated Fund of India as remuneration for special work of an occasional or
intermittent character is called?
A. Fee
B. Special Pay
C. Personal Pay
D. Honorarium
1373. Joining time is mentioned under FR?
A. FR 9 (9)
B. FR 9 (10)
C. FR 9 (11)
D. FR 9 (12)
1374. Lien means __ of a Government Servant to hold a post to which he has
been appointed on a regular basis.
A. Post
B. Designation
C. Title
D. Position
1375. A Government Servant retains lien acquired on a post during?
i. Suspension
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ii. Foreign Service

iii. Period of Leave
A. Only iii
B. Only ii and iii
C. Only i and ii
D. All the above
1376. A lien of a Government Servant to a post shall not be retained when.
i. he proceeds on immediate absorption outside his cadre
ii. on deputation beyond the maximum period
A. Only (i) is true
B. Only (ii) is true
C. Both (i) and (ii) are true
D. None of the above are true
1377. Which of the below mentioned periods are treated as duty?
A. Period of training before appointment to Group C and Group D
B. Treatment of enforced halts
C. Attending Departmental examinations
D. All the above
1378. Additional pay granted to a Government servant to save him from loss of
substantive pay due to revision of pay or due to any reduction otherwise than a
disciplinary measure or on other personal consideration is termed as
A. Special pay
B. Personal pay
C. Presumptive pay
D. Compensatory allowance
1379. Personal pay means additional pay granted to a Government Servant due
to loss of a substantive pay of

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A. a tenure post
B. a temporary post
C. A substantive post due to disciplinary measure
D. A substantive post otherwise than as a disciplinary measure
1380. Substantive pay does not include
A. Special Pay
B. Personal pay
C. Emoluments
D. All the above
1381. What is subsistence grant as defined under FR 9(27)
A. monthly grant made to a Government Servant under suspension
B. monthly grant made to a Government Servant who is not in receipt of pay
or leave salary
C. monthly grant made to a Government Servant as a matter of additional pay
D. monthly grant made to a Government Servant for a specific addition to the
work or responsibility
1382. What is the maximum period of retention of lien when appointed to
another Central Government office/State Government in normal course?
A. 4 years
B. 2 years
C. 5 years
D. 7 years
1383. No person may be appointed in India to a post in Government service
without a medical certificate of health as per which Fundamental Rule?
A. FR 9
B. FR 13
C. FR 22

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D. FR 10
1384. Under which Fundamental Rule, President may transfer a Government
Servant to another post carrying lesser pay on account of inefficiency or
misbehavior or on his written request?
A. FR 13 (a)
B. FR -54
C. FR -23
D. FR 15 (a)
1385. Which among the following with regard to fixation of pay in case of
employees who seek transfer to a lower post under FR 15 (a) on own request is
applicable w.e.f 01.01.2016?
A. pay will be fixed in the revised pay structure at the stage equal to the pay
drawn by him/her in the higher level of post held regularly
B. the difference in pay may be granted as personal pay to be absorbed in future
increments
C. Both A and B
1386. Indicate the Rule under which a Government Servant may be required to
subscribe to a provident fund
A. FR 14-B
B. FR 16
C. FR 14-A
D. FR 11
1387. Compensatory Allowance means?
A. An allowance sanctioned to meet the expenses of cost of incidentals while
on LTC, to a GS
B. An allowance sanctioned to GS who is placed under Suspension vide Rule 10
of CCS(CCA) Rules 1965
C. A monthly grant made to a GS who is not in receipt of pay or leave Salary
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D. Allowance granted to a GS to meet personal expenditure necessitated by

the special circumstances in which duty is performed.
1388. Foreign Service means service in which a Government servant receives his
pay with the sanction of Government from?
B. Consolidated Fund of a State
C. Consolidated Fund of a Union territory
D. Any source other than the above
1389. The period spent by an officer on training immediately before such
appointment would count as duty as qualifying service for the purpose of
eligibility for appearing in departmental examinations, even if the officer is not
given the scale of pay of the post but only a nominal allowance
A. Correct
B. Wrong
C. Correct. Provided the competent authority issue a written order so
D. There is no such provision
1390. Fundamental Rules came into force with effect from?
A. 1 January 1922
B. 1 April 1960
C. 1 June 1972
D. 8 December 1944
1391. Which of the following services of Government servant fall within the
purview of foreign service?
A. A Central Government Servant joins on ONGC on deputation for two years
B. A Central Government servant joins a post in Universal Postal Union at Berne,
Switzerland
C. Both A and B
D. None of these

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1392. Fundamental Rules is applicable to?

A. Government Servants whose pay is debitable to Civil Estimates
B. Any other class of Government Servants to which the President may, by
general or special order, declare them to be applicable
C. Defence Accounts Department Personnel
D. All the above
1393. As per FR-7 no powers may be exercised or delegated under these rules
except after consultation with the?
A. Ministry of Home Affairs
B. Department of Personnel & Training
D. All the above
1394. As per FR-8, the power of interpreting Fundamental Rules is reserved to?
A. Parliament
D. Comptroller and Auditor General
1395. Compensatory Allowance means an allowance granted to meet personal
expenditure necessitated by the special circumstances in which duty is
performed. Does the meaning of Compensatory Allowance including a travelling
allowance?
A. All allowances paid to a Government servant fall within the meaning of
Compensatory Allowance
B. No
C. Yes

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1396. Fee means a recurring or non-recurring payment to a Government servant

from a source other than the Consolidated Fund of India/State/Union Territory.
It does not include?
A. unearned income such as income from property, dividends, and interests on
securities
B. income from literary, cultural, artistic, scientific or technological efforts
C. income from participation in sports activities as amateur
D. All the above
1397. As per FR-7, Administrative Ministries can redelegate powers to the
subordinate authorities in respect of all matters except?
A. Creation of Posts
B. Write-off of losses
C. Re-appropriation exceeding 10% of the original budget provision
D. All the above
1398. Act as defined under the Fundamental Rules means?
A. Government of India Act
B. Indian Independence Act, 1947
C. The Regulating Act, 1773
D. Representation of the People Act
1399. Government servant may be treated as on duty on which among the
following cases?
A. service as probationer or apprentice provided that such service is followed
by confirmation
B. joining time
C. during a course of instruction or training in India
D. All the above
1400. A Government servant required to attend an obligatory departmental
examination, the passing of which is a condition of preferment in Government

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service, may be treated as on duty. Condition of preferment in Government

service covers only compulsory or optional examinations for promotion within
the normal scope of the Government servant’s department or office.
A. True
B. False
C. Cannot be determined
D. Doubtful
1401. Which among the following allowance cannot be treated as a
Compensatory Allowance?
A. Special Compensatory Allowance
B. Bad Climate Allowance
C. Project Allowance
D. Sumptuary Allowance

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Previous Years Questions included

❖Overview: Service Rules & Financial Rules

❖ Types of Leave of Leave under CCS (Leave) Rules,1972

2. Special Casual Leave

• Participating in recognized service Union/association activities to the office

4. Half Pay Leave

• Not exceeding half the number of HPL due can be taken

• A female Government servant (including an apprentice) with less than two

• Maternity leave not exceeding 45 days may also be granted to a female

• Male GS with less than two surviving children are eligible

8. Child Care Leave

• Maximum 730 days during their entire service

9. Child Adoption Leave

• Child age should be below one year

10. WRIL [Work related illness and injury Leave]

11. Extraordinary Leave

• When no other leave is admissible

12. Study Leave

13. Leave Not Due

• Maximum 360 days in the entire service on Medical certificate

14. Special Leave Connected to Inquiry of Sexual Harassment

➢ Pension Rules and New Pension Scheme (NPS): A

4. Formula for Pension Calculation:

5. Eligibility and Service Conditions:

New Pension Scheme (NPS):

• NPS offers a choice of investment options, including equity, corporate

➢ Provident Fund Rules in India: A Comprehensive Overview

2. Objective of Provident Fund:

The primary goal of the Provident Fund is to facilitate long-term savings,

• The settlement process is initiated upon retirement, resignation, or in

11. Tax Implications:

12. Regulatory Authority:

➢ General Financial Rules (GFR) for Indian Government

Limit×100%Authority Utilization Index=Authorized Financial Limit

Multiple-Choice Questions (MCQs)

B. Every civilian in defense service

B. Participation in Shramadan organized by govt department or the Bharath

C. Study Leave, half pay leave, maternity leave

A. Temporary transfer for a period up to 180 days

D. None of the above

47. Demonstration and Strikes defined in _____of CCS Conducts rules

56. Rule 11 of CCS Conduct rules explained

70. This Rule of CCS(Conduct) Rules, 1964 speaks about interpretation of

D. 01 September to 31 August next year

A. Disaster Relief Standing Committee

A. Article 113 of the Constitution.

108. Ultimately responsible for the control of expenditure against the

D. One primary unit to another.

A. Rs. 1000000 or above

C. 90 days of budget approval

148. Purchase of goods on each occasion may be made on the recommendations

A. 10 lakh and above

168. The bid security is normally to remain valid for a period of

A. by firms holding maintenance contracts for servicing of Airconditioners,

C. their Principal Accounts Officer

C. Consultancy Evaluation Committee (CEC) constituted by Head of Department

198. To review the progress of the work, the Administrative Ministry or

C. 6 months of close of the Financial Year