{"id":14610,"date":"2026-07-28T11:30:02","date_gmt":"2026-07-28T11:30:02","guid":{"rendered":"https:\/\/promotionexams.com\/?page_id=14610"},"modified":"2026-07-28T12:39:28","modified_gmt":"2026-07-28T12:39:28","slug":"mcqs-on-lmmh","status":"publish","type":"page","link":"https:\/\/promotionexams.com\/?page_id=14610","title":{"rendered":"MCQs on LMMH"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"14610\" class=\"elementor elementor-14610\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e7f2890 e-con-full e-flex e-con e-parent\" data-id=\"e7f2890\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27cb247 elementor-widget elementor-widget-html\" data-id=\"27cb247\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!--\r\n============================================================\r\nCSS ADDA \u00b7 PromotionExams.com\r\nCHAPTER-WISE MCQ PRACTICE + AI COACH  (Reusable Template)\r\n------------------------------------------------------------\r\nTABS:\r\n  1. Practice Quiz   \u2014 chapter-wise quiz (progress, weak areas,\r\n                       chapter filter, mastery stars)\r\n  2. My Performance  \u2014 AI coach: readiness score, focus areas,\r\n                       study plan, spaced-repetition revision queue\r\n\r\nHOW TO REUSE THIS TEMPLATE (3 steps):\r\n  1. In quizConfig below, change:\r\n       quizId   -> a UNIQUE id per topic (e.g. 'RTI-chapterwise-quiz').\r\n                   This keys localStorage; two quizzes sharing an id\r\n                   will share\/overwrite each other's progress!\r\n       topic    -> heading shown in the header\r\n       paper    -> 'Paper 1' \/ 'Paper 2' (shown in the eyebrow line)\r\n  2. Paste your question bank into  const allQuestions = [ ... ]\r\n     (format documented at the array).\r\n     NOTE: No 'year' field \u2014 this template is chapter-wise only.\r\n  3. Nothing else needs editing.\r\n\r\nRESET BEHAVIOUR:\r\n  \u2022 \"Reset Session\" (Practice tab)   -> clears ONLY the current\r\n    session's answers\/score. Lifetime mastery, weak areas and the\r\n    My Performance data are KEPT.\r\n  \u2022 \"Reset My Performance\" (My Performance tab) -> wipes lifetime\r\n    stats, mastery, weak areas and attempt history (with confirm).\r\n\r\nAll progress persists in localStorage (per quizId).\r\n============================================================\r\n-->\r\n\r\n<meta name=\"viewport\" content=\"width=device-width, initial-scale=1, viewport-fit=cover\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin>\r\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Crimson+Pro:wght@500;600;700&family=DM+Sans:wght@400;500;600;700&display=swap\" rel=\"stylesheet\">\r\n\r\n<style>\r\n\/* =====================================================\r\n   CSS ADDA \u2014 INTEGRATED PORTAL DESIGN SYSTEM\r\n   NOTE ON FONT STABILITY: all font sizes are in px (not\r\n   rem) so the widget looks identical on every WordPress\r\n   page\/theme, regardless of the site's root font size.\r\n   Key exam-paper typography carries !important to defeat\r\n   theme overrides. The Google Fonts stylesheet link above\r\n   is REQUIRED \u2014 without it Crimson Pro \/ DM Sans never\r\n   load and the MCQ style changes page to page.\r\n===================================================== *\/\r\n.cwq-portal{\r\n  --navy:#2563EB; --navy-d:#1D4ED8; --navy-l:#3B82F6; --navy-ink:#12275c;\r\n  --gold:#c9992a; --gold-l:#e6c14e; --gold-d:#a37b1c;\r\n  --green:#10B981; --green-d:#059669; --green-bg:#ecfdf5;\r\n  --red:#EF4444; --red-d:#dc2626; --red-bg:#fef2f2;\r\n  --amber:#f59e0b; --amber-d:#d97706;\r\n  --bg:#F6F8FC; --card:#FFFFFF;\r\n  --ink:#1E293B; --mut:#5b6472; --faint:#94A3B8; --line:#E2E8F0;\r\n  --sh-sm:0 1px 2px rgba(16,41,66,.06);\r\n  --sh-md:0 4px 10px -2px rgba(16,41,66,.10);\r\n  --sh-lg:0 12px 26px -8px rgba(16,41,66,.16);\r\n  --r-sm:8px; --r-md:12px; --r-lg:16px;\r\n  --serif:'Crimson Pro',Georgia,'Times New Roman',serif;\r\n  --sans:'DM Sans',-apple-system,BlinkMacSystemFont,sans-serif;\r\n  font-family:var(--sans) !important;\r\n  font-size:16px;\r\n  color:var(--ink); line-height:1.55;\r\n  background:linear-gradient(160deg,#EFF4FF 0%,#F6F8FC 45%,#FDF9EE 100%);\r\n  border-radius:var(--r-lg); overflow:hidden; box-shadow:var(--sh-lg);\r\n  -webkit-user-select:none; user-select:none;\r\n}\r\n.cwq-portal *{margin:0;padding:0;box-sizing:border-box;min-width:0}\r\n\/* Font-stability shield: inherit our stack everywhere unless a rule below overrides *\/\r\n.cwq-portal *:not(i):not(.ic){font-family:inherit}\r\n.cwq-portal img,.cwq-portal svg,.cwq-portal table{max-width:100%}\r\n.cwq-portal table{max-width:none}\r\n@media print{.cwq-portal{display:none!important}}\r\n\r\n.ic{font-style:normal;display:inline-block;line-height:1}\r\n\/* ---------- HEADER ---------- *\/\r\n.gp-header{background:linear-gradient(135deg,#173db3 0%,var(--navy) 62%,#3b6cf0 100%);border-bottom:4px solid var(--gold);padding:26px 28px 0}\r\n.gp-head-top{display:flex;justify-content:space-between;align-items:flex-start;flex-wrap:wrap;gap:18px}\r\n.gp-brand .eyebrow{font-size:11px;letter-spacing:.22em;text-transform:uppercase;color:var(--gold-l);font-weight:700;margin-bottom:6px}\r\n.gp-brand h1{font-family:var(--serif) !important;font-weight:600;font-size:clamp(20px,3.5vw,28px);line-height:1.15;color:#fff;letter-spacing:-.01em}\r\n.gp-brand p{font-size:13.6px;color:#cfe0ff;margin-top:5px}\r\n.gp-stats{display:flex;gap:10px;flex-wrap:wrap}\r\n.gp-stat{background:rgba(255,255,255,.09);border:1px solid rgba(255,255,255,.16);border-radius:var(--r-md);padding:9px 16px;min-width:96px;text-align:center}\r\n.gp-stat .n{font-family:var(--serif);font-size:23px;font-weight:600;color:var(--gold-l);line-height:1.1}\r\n.gp-stat .l{font-size:10px;letter-spacing:.06em;text-transform:uppercase;color:#bfdbfe;margin-top:2px}\r\n.gp-stat.clickable{cursor:pointer;transition:transform .25s}\r\n.gp-stat.clickable:hover{transform:translateY(-2px);background:rgba(255,255,255,.16)}\r\n\r\n\/* Tab navigation *\/\r\n.gp-tabs{display:flex;gap:6px;margin-top:22px;flex-wrap:wrap}\r\n.gp-tab{padding:11px 22px;border:none;border-radius:var(--r-md) var(--r-md) 0 0;background:rgba(255,255,255,.10);color:#dbeafe;font-family:var(--sans);font-size:13.6px;font-weight:600;cursor:pointer;display:flex;align-items:center;gap:8px;transition:all .25s}\r\n.gp-tab i{color:var(--gold-l);font-size:12.8px}\r\n.gp-tab:hover{background:rgba(255,255,255,.2);color:#fff}\r\n.gp-tab.active{background:var(--bg);color:var(--navy-d)}\r\n.gp-tab.active i{color:var(--gold)}\r\n.gp-tab .pill{background:var(--red);color:#fff;font-size:10.4px;font-weight:700;padding:1px 7px;border-radius:20px}\r\n\r\n.gp-view{display:none;animation:gpFade .35s ease}\r\n.gp-view.active{display:block}\r\n@keyframes gpFade{from{opacity:0;transform:translateY(6px)}to{opacity:1;transform:none}}\r\n\r\n\/* ---------- SHARED CARDS ---------- *\/\r\n.quiz-card,.an-card{background:var(--card);border:1px solid var(--line);border-radius:var(--r-lg);box-shadow:var(--sh-sm);overflow:hidden;display:flex;flex-direction:column}\r\n.quiz-card-header{background:linear-gradient(135deg,var(--navy) 0%,var(--navy-d) 100%);padding:13px 16px;color:#fff}\r\n.quiz-card-header h3{font-size:13.4px;font-weight:700;display:flex;align-items:center;gap:8px;color:#fff}\r\n.quiz-card-header h3 i{color:var(--gold-l)}\r\n.quiz-card-header.light{background:linear-gradient(135deg,#F1F5FB 0%,#E4ECFB 100%);border-bottom:1px solid var(--line)}\r\n.quiz-card-header.light h3{color:var(--navy-d)}\r\n.quiz-card-header.light h3 i{color:var(--gold)}\r\n.quiz-card-body{padding:16px;flex:1;display:flex;flex-direction:column}\r\n\r\n.sec-head{display:flex;align-items:baseline;gap:12px;margin:34px 0 16px;border-bottom:1px solid var(--line);padding-bottom:10px}\r\n.sec-head .num{font-family:var(--serif);color:var(--gold);font-size:16.8px;font-weight:600}\r\n.sec-head h2{font-size:18.4px;font-weight:700;letter-spacing:-.01em;color:var(--navy-ink)}\r\n.sec-head .hint{margin-left:auto;color:var(--mut);font-size:12.8px;font-style:italic;font-family:var(--serif)}\r\n\r\n\/* ---------- MODE SELECTOR ---------- *\/\r\n.mode-selector{background:var(--card);padding:13px 20px;border-bottom:1px solid var(--line);display:flex;align-items:center;justify-content:space-between;flex-wrap:wrap;gap:12px}\r\n.mode-tabs{display:flex;gap:8px;flex-wrap:wrap}\r\n.mode-tab{padding:9px 16px;min-height:40px;border:2px solid var(--line);border-radius:var(--r-md);background:#F8FAFC;font-size:12.8px;font-weight:600;color:var(--mut);cursor:pointer;transition:all .3s;display:flex;align-items:center;gap:6px;font-family:var(--sans)}\r\n.mode-tab:hover{border-color:var(--navy-l);color:var(--navy)}\r\n.mode-tab.active{background:linear-gradient(135deg,var(--navy) 0%,var(--navy-d) 100%);border-color:var(--navy);color:#fff}\r\n.mode-tab.weak-mode{border-color:#f3c1c1}\r\n.mode-tab.weak-mode.active{background:linear-gradient(135deg,var(--red) 0%,var(--red-d) 100%);border-color:var(--red)}\r\n.mode-tab .badge{background:rgba(255,255,255,.3);padding:2px 8px;border-radius:20px;font-size:11.2px}\r\n.mode-tab:not(.active) .badge{background:var(--navy);color:#fff}\r\n.mode-tab.weak-mode:not(.active) .badge{background:var(--red)}\r\n.session-info{display:flex;align-items:center;gap:12px;font-size:12.8px;color:var(--mut)}\r\n.session-info i{color:var(--gold)}\r\n.resume-btn{padding:7px 14px;background:linear-gradient(135deg,var(--gold) 0%,var(--gold-d) 100%);border:none;border-radius:var(--r-md);color:#fff;font-size:12.2px;font-weight:700;cursor:pointer;display:flex;align-items:center;gap:5px;transition:all .3s;font-family:var(--sans)}\r\n.resume-btn:hover{transform:translateY(-2px);box-shadow:var(--sh-md)}\r\n\r\n\/* ---------- QUIZ GRID LAYOUT (filter bar | question | dashboard) ---------- *\/\r\n.quiz-container{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:18px;padding:0 18px 18px;align-items:start}\r\n\/* Full-width horizontal FILTER BAR shown before the MCQ content *\/\r\n.filter-bar{display:block;padding:14px 18px 0}\r\n.filter-bar .quiz-card{margin-bottom:12px}\r\n.filter-bar-row{display:grid;grid-template-columns:1fr;gap:12px}\r\n.filter-list{display:flex;flex-direction:row;flex-wrap:wrap;gap:7px;padding:2px 0;max-height:none;overflow:visible}\r\n.filter-item{padding:7px 12px;border-radius:20px;cursor:pointer;display:inline-flex;align-items:center;gap:8px;transition:all .25s;border:1.5px solid var(--line);background:#F8FAFC;font-size:12.8px;flex:0 0 auto}\r\n.filter-item:hover{background:#EFF6FF;border-color:var(--navy-l)}\r\n.filter-item.active{background:linear-gradient(135deg,var(--navy) 0%,var(--navy-d) 100%);color:#fff}\r\n.filter-item .filter-text{font-weight:600;display:flex;align-items:center;gap:6px;font-size:12.6px}\r\n.filter-item .filter-count{background:rgba(255,255,255,.2);padding:2px 8px;border-radius:20px;font-size:11.2px;font-weight:600}\r\n.filter-item:not(.active) .filter-count{background:var(--navy);color:#fff}\r\n\r\n.weak-areas-card .quiz-card-header{background:linear-gradient(135deg,var(--red) 0%,var(--red-d) 100%)}\r\n.weak-question-list{flex:1;overflow-y:auto;margin-bottom:10px;max-height:180px}\r\n.weak-question-item{background:#F8FAFC;padding:10px 12px;border-radius:var(--r-sm);margin-bottom:8px;font-size:12.5px;display:flex;align-items:center;gap:10px;cursor:pointer;transition:all .3s;border-left:3px solid var(--red)}\r\n.weak-question-item:hover{background:var(--red-bg);transform:translateX(3px)}\r\n.weak-question-item .q-num{font-weight:700;color:var(--red);flex-shrink:0}\r\n.weak-question-item .q-text{flex:1;color:var(--mut);font-size:11.5px;white-space:nowrap;overflow:hidden;text-overflow:ellipsis}\r\n.weak-question-item .wrong-count{background:var(--red);color:#fff;padding:2px 6px;border-radius:20px;font-size:10.4px;font-weight:600}\r\n.practice-weak-btn{width:100%;padding:10px;background:linear-gradient(135deg,var(--red) 0%,var(--red-d) 100%);border:none;border-radius:var(--r-md);color:#fff;font-size:12.8px;font-weight:700;cursor:pointer;display:flex;align-items:center;justify-content:center;gap:6px;margin-top:10px;transition:all .3s;font-family:var(--sans)}\r\n.practice-weak-btn:hover{transform:translateY(-2px);box-shadow:var(--sh-md)}\r\n\r\n\/* ---------- QUESTION PANEL ---------- *\/\r\n.question-panel{background:var(--card);border:1px solid var(--line);border-radius:var(--r-lg);box-shadow:var(--sh-sm);overflow:hidden;align-self:start}\r\n.question-header{background:linear-gradient(135deg,#F1F5FB 0%,#E4ECFB 100%);padding:13px 20px;display:flex;justify-content:space-between;align-items:center;border-bottom:1px solid var(--line);flex-wrap:wrap;gap:10px}\r\n.question-number{font-family:var(--serif);font-size:16.3px;font-weight:600;color:var(--navy-d)}\r\n.question-meta{display:flex;gap:8px;align-items:center;flex-wrap:wrap}\r\n.meta-badge{padding:5px 10px;border-radius:20px;font-size:11.7px;font-weight:600;display:flex;align-items:center;gap:4px}\r\n\/* WRAP FIX: long chapter names wrap in the badge instead of one huge pill *\/\r\n.meta-badge.chapter{background:linear-gradient(135deg,var(--gold) 0%,var(--gold-d) 100%);color:#fff;white-space:normal;max-width:100%;line-height:1.3;text-align:left}\r\n.meta-badge.weak{background:linear-gradient(135deg,var(--red) 0%,var(--red-d) 100%);color:#fff}\r\n.meta-badge i{font-size:10.1px}\r\n.question-body{padding:22px}\r\n\/* ---- EXAM-PAPER TYPOGRAPHY (UPSC QP style) ----\r\n   font-family + font-size are !important so the WordPress theme can\r\n   never change how the MCQs look from page to page. *\/\r\n.question-text{font-family:var(--serif) !important;font-size:18.5px !important;line-height:1.7;color:#161b26;padding:20px 22px;background:#fffef9;border:1px solid #e9e3d2;border-left:4px solid var(--gold);border-radius:var(--r-md);margin-bottom:18px;box-shadow:inset 0 1px 0 #fff;text-align:justify;text-justify:inter-word;hyphens:auto;-webkit-hyphens:auto}\r\n.question-text b{font-weight:700}\r\n.question-text .q-stem{display:block}\r\n.q-stmt{display:grid;grid-template-columns:30px 1fr;gap:4px;margin:12px 0 0 14px;line-height:1.65}\r\n.q-stmt .sn{font-weight:600;text-align:left}\r\n.match-columns{display:grid;grid-template-columns:1fr 1fr;gap:20px;margin:14px 0 6px}\r\n.match-col-head{font-family:var(--sans) !important;font-size:13.4px !important;font-weight:700;font-style:normal;color:var(--navy-ink);margin-bottom:8px;padding-bottom:5px;border-bottom:1.5px solid var(--gold)}\r\n.match-item{display:grid;grid-template-columns:24px 1fr;gap:6px;margin-bottom:9px;line-height:1.55}\r\n.match-item .mn{font-weight:700;color:var(--gold-d)}\r\n@media(max-width:640px){.match-columns{grid-template-columns:1fr}}\r\n.q-lead{display:block;margin-top:16px}\r\n.options-list{display:flex;flex-direction:column;gap:9px}\r\n.option-item{font-family:var(--serif) !important;padding:12px 16px;border:1.5px solid var(--line);border-radius:var(--r-md);cursor:pointer;display:flex;align-items:flex-start;gap:12px;transition:all .25s;background:#fff}\r\n.option-item:hover:not(.disabled){border-color:var(--navy-l);background:#F6F9FF;transform:translateX(4px)}\r\n.option-item.selected{border-color:var(--navy);background:#EFF5FF;box-shadow:0 0 0 1px var(--navy)}\r\n.option-item.correct{border-color:var(--green);background:#F0FDF6;box-shadow:0 0 0 1px var(--green)}\r\n.option-item.incorrect{border-color:var(--red);background:#FEF4F4;box-shadow:0 0 0 1px var(--red)}\r\n.option-item.disabled{cursor:default}\r\n.option-letter{min-width:34px;font-family:inherit;font-weight:600;font-size:17.3px !important;color:#161b26;flex-shrink:0;line-height:1.6;transition:color .25s}\r\n.option-item.selected .option-letter{color:var(--navy-d)}\r\n.option-item.correct .option-letter{color:var(--green-d)}\r\n.option-item.incorrect .option-letter{color:var(--red-d)}\r\n.option-text{font-size:17.3px !important;line-height:1.6;color:#161b26;flex:1;text-align:justify;text-justify:inter-word;hyphens:auto;-webkit-hyphens:auto}\r\n.option-icon{font-size:16px;display:none}\r\n.option-item.correct .option-icon,.option-item.incorrect .option-icon{display:block}\r\n.option-item.correct .option-icon{color:var(--green)}\r\n.option-item.incorrect .option-icon{color:var(--red)}\r\n.explanation-box{margin-top:18px;padding:16px;background:linear-gradient(135deg,#FFFBEB 0%,#FEF3C7 100%);border-radius:var(--r-md);border-left:4px solid var(--gold);display:none;animation:gpSlide .4s ease}\r\n.explanation-box.show{display:block}\r\n@keyframes gpSlide{from{opacity:0;transform:translateY(-10px)}to{opacity:1;transform:none}}\r\n.explanation-title{font-size:13.4px;font-weight:700;color:var(--gold-d);margin-bottom:8px;display:flex;align-items:center;gap:6px}\r\n.explanation-text{font-family:var(--serif) !important;font-size:16.3px !important;line-height:1.68;color:#1c2330;text-align:justify;text-justify:inter-word;hyphens:auto;-webkit-hyphens:auto}\r\n.mastery-indicator{margin-top:14px;padding:10px 14px;background:#F8FAFC;border-radius:var(--r-md);display:none}\r\n.mastery-indicator.show{display:flex;align-items:center;justify-content:space-between}\r\n.mastery-label{font-size:12.5px;color:var(--mut);display:flex;align-items:center;gap:5px}\r\n.mastery-stars{display:flex;gap:2px}\r\n.mastery-stars i{color:var(--line);font-size:13.6px}\r\n.mastery-stars i.filled{color:#fbbf24}\r\n.question-nav{margin-top:20px;padding:16px 20px;background:#F8FAFC;display:flex;justify-content:space-between;align-items:center;gap:12px;border-radius:var(--r-md);border:1px solid var(--line)}\r\n.nav-btn{padding:11px 22px;min-height:44px;border:none;border-radius:var(--r-md);font-size:13.6px;font-weight:700;cursor:pointer;display:flex;align-items:center;gap:7px;transition:all .3s;font-family:var(--sans);touch-action:manipulation}\r\n.nav-btn.prev{background:#fff;color:var(--mut);border:2px solid var(--line)}\r\n.nav-btn.prev:hover:not(:disabled){border-color:var(--navy);color:var(--navy);transform:translateX(-3px)}\r\n.nav-btn.check{background:linear-gradient(135deg,var(--gold) 0%,var(--gold-d) 100%);color:#fff;flex:1;justify-content:center;max-width:220px;box-shadow:var(--sh-md)}\r\n.nav-btn.check:hover:not(:disabled){transform:translateY(-2px);box-shadow:var(--sh-lg)}\r\n.nav-btn.next{background:linear-gradient(135deg,var(--navy) 0%,var(--navy-d) 100%);color:#fff;box-shadow:var(--sh-md)}\r\n.nav-btn.next:hover:not(:disabled){transform:translateX(3px);box-shadow:var(--sh-lg)}\r\n.nav-btn:disabled{opacity:.5;cursor:not-allowed}\r\n\r\n\/* ---------- RIGHT SIDEBAR ---------- *\/\r\n.dashboard-sidebar{display:flex;flex-direction:column;gap:16px;align-self:start;min-width:0}\r\n\/* Combined Progress + Session card *\/\r\n.progress-combo{display:grid;grid-template-columns:auto 1fr;gap:14px;align-items:center}\r\n.progress-combo .stat-col{display:flex;flex-direction:column;gap:2px}\r\n.progress-combo .stat-row{padding:5px 0}\r\n.progress-ring-container{display:flex;justify-content:center}\r\n.progress-ring{position:relative;width:100px;height:100px}\r\n.progress-ring svg{transform:rotate(-90deg)}\r\n.progress-ring-bg{fill:none;stroke:var(--line);stroke-width:8}\r\n.progress-ring-fill{fill:none;stroke:var(--green);stroke-width:8;stroke-linecap:round;transition:stroke-dashoffset .5s}\r\n.progress-ring-text{position:absolute;inset:0;display:flex;flex-direction:column;align-items:center;justify-content:center}\r\n.progress-ring-percentage{font-family:var(--serif);font-size:24px;font-weight:600;color:var(--ink)}\r\n.progress-ring-label{font-size:10.1px;color:var(--mut)}\r\n.progress-stats-mini{display:grid;grid-template-columns:1fr 1fr;gap:8px}\r\n.progress-stat-mini{background:#F8FAFC;padding:10px;border-radius:var(--r-sm);text-align:center}\r\n.progress-stat-mini .value{font-family:var(--serif);font-size:19.2px;font-weight:600}\r\n.progress-stat-mini .value.correct{color:var(--green)}\r\n.progress-stat-mini .value.incorrect{color:var(--red)}\r\n.progress-stat-mini .label{font-size:10.1px;color:var(--mut);margin-top:2px}\r\n.question-grid{display:grid;grid-template-columns:repeat(5,1fr);gap:6px;max-height:200px;overflow-y:auto;padding:2px}\r\n.grid-item{width:100%;aspect-ratio:1;border-radius:var(--r-sm);display:flex;align-items:center;justify-content:center;font-weight:600;font-size:11.7px;cursor:pointer;transition:all .3s;border:2px solid 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*\/\r\n.bar-name{font-size:13.8px;font-weight:500;line-height:1.35;overflow-wrap:break-word;word-break:break-word}\r\n.bar-track{background:#eef1f6;border-radius:8px;height:20px;overflow:hidden}\r\n.bar-fill{height:100%;border-radius:8px;transition:width .8s ease}\r\n.bar-val{font-weight:700;font-size:14.7px;min-width:64px;text-align:right}\r\n.tbl-scroll{overflow-x:auto;border:1px solid var(--line);border-radius:14px;background:#fff}\r\n.ai-hero{display:grid;grid-template-columns:280px 1fr;gap:18px;align-items:stretch}\r\n.ai-ring-card{background:linear-gradient(150deg,var(--navy-ink) 0%,var(--navy-d) 70%,#2f5fe0 100%);border-radius:var(--r-lg);padding:26px 20px;color:#fff;text-align:center;display:flex;flex-direction:column;align-items:center;justify-content:center;box-shadow:var(--sh-md)}\r\n.ai-ring{position:relative;width:150px;height:150px}\r\n.ai-ring svg{transform:rotate(-90deg)}\r\n.ai-ring .bg{fill:none;stroke:rgba(255,255,255,.14);stroke-width:11}\r\n.ai-ring .fg{fill:none;stroke:var(--gold-l);stroke-width:11;stroke-linecap:round;transition:stroke-dashoffset 1s ease}\r\n.ai-ring-txt{position:absolute;inset:0;display:flex;flex-direction:column;align-items:center;justify-content:center}\r\n.ai-ring-txt .n{font-family:var(--serif);font-size:40px;font-weight:600;color:var(--gold-l);line-height:1}\r\n.ai-ring-txt .l{font-size:9.9px;letter-spacing:.12em;text-transform:uppercase;color:#bfdbfe;margin-top:4px}\r\n.ai-verdict{margin-top:14px;font-size:13.8px;color:#dbeafe;line-height:1.5}\r\n.ai-verdict b{color:#fff}\r\n.ai-coach-card{background:var(--card);border:1px solid var(--line);border-radius:var(--r-lg);padding:22px;box-shadow:var(--sh-sm)}\r\n.ai-coach-card h3{font-size:15.2px;color:var(--navy-ink);display:flex;align-items:center;gap:8px;margin-bottom:12px}\r\n.ai-coach-card h3 i{color:var(--gold)}\r\n.ai-reco{display:flex;gap:12px;padding:11px 0;border-bottom:1px dashed var(--line);align-items:flex-start}\r\n.ai-reco:last-child{border-bottom:none}\r\n.ai-reco .ic{width:30px;height:30px;border-radius:8px;display:flex;align-items:center;justify-content:center;font-size:12.8px;flex-shrink:0;margin-top:2px}\r\n.ai-reco .ic.hot{background:var(--red-bg);color:var(--red-d)}\r\n.ai-reco .ic.warm{background:#fef7e6;color:var(--amber-d)}\r\n.ai-reco .ic.cool{background:#eff6ff;color:var(--navy)}\r\n.ai-reco .ic.good{background:var(--green-bg);color:var(--green-d)}\r\n.ai-reco p{font-size:13.9px;color:#37414f}\r\n.ai-reco p b{color:var(--navy-ink)}\r\n.ai-reco .go{margin-left:auto;flex-shrink:0;background:#EFF6FF;color:var(--navy-d);border:1px solid #d4e2fb;border-radius:8px;padding:6px 12px;font-size:11.5px;font-weight:700;cursor:pointer;transition:all .25s;font-family:var(--sans);white-space:nowrap}\r\n.ai-reco .go:hover{background:var(--navy);color:#fff}\r\n\r\n.ai-kpis{display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:12px;margin-top:18px}\r\n.ai-kpi{background:var(--card);border:1px solid var(--line);border-radius:var(--r-md);padding:14px 16px;box-shadow:var(--sh-sm)}\r\n.ai-kpi .n{font-family:var(--serif);font-size:25.6px;font-weight:600;color:var(--navy-d)}\r\n.ai-kpi .n.g{color:var(--green-d)} .ai-kpi .n.r{color:var(--red-d)} .ai-kpi .n.a{color:var(--amber-d)}\r\n.ai-kpi .l{font-size:10.9px;letter-spacing:.05em;text-transform:uppercase;color:var(--mut);margin-top:2px}\r\n\r\ntable.perf{border-collapse:collapse;width:100%;font-size:13.1px;min-width:760px}\r\ntable.perf th,table.perf td{padding:10px 10px;border-bottom:1px solid #eef1f6;text-align:center}\r\ntable.perf thead th{background:var(--navy);color:#fff;font-weight:600;font-size:11.5px}\r\ntable.perf th:first-child,table.perf td:first-child{text-align:left;padding-left:14px}\r\n\/* WRAP FIX: chapter column wraps; bounded so metric columns stay visible *\/\r\ntable.perf td:first-child{font-weight:500;background:#fbfcfe;white-space:normal;overflow-wrap:break-word;word-break:break-word;min-width:150px;max-width:260px;line-height:1.4}\r\n.mini-track{background:#eef1f6;border-radius:6px;height:9px;overflow:hidden;min-width:80px}\r\n.mini-fill{height:100%;border-radius:6px}\r\n.tag{display:inline-block;font-size:10.6px;font-weight:700;padding:3px 9px;border-radius:20px;text-transform:uppercase;letter-spacing:.03em}\r\n.tag.hot{background:var(--red-bg);color:var(--red-d)}\r\n.tag.warm{background:#fef7e6;color:var(--amber-d)}\r\n.tag.ok{background:#eff6ff;color:var(--navy-d)}\r\n.tag.good{background:var(--green-bg);color:var(--green-d)}\r\n.tag.na{background:#f1f5f9;color:var(--faint)}\r\n.mini-go{background:none;border:1px solid var(--line);border-radius:8px;padding:5px 10px;font-size:11.2px;font-weight:700;color:var(--navy-d);cursor:pointer;transition:all .25s;font-family:var(--sans)}\r\n.mini-go:hover{background:var(--navy);color:#fff;border-color:var(--navy)}\r\n\r\n.rev-item{display:flex;align-items:center;gap:10px;background:#F8FAFC;border-left:3px solid var(--amber);border-radius:var(--r-sm);padding:10px 12px;margin-bottom:8px;font-size:12.6px;cursor:pointer;transition:all .25s}\r\n.rev-item:hover{background:#fef7e6;transform:translateX(3px)}\r\n.rev-item .q-num{font-weight:700;color:var(--amber-d);flex-shrink:0}\r\n.rev-item .q-text{flex:1;color:var(--mut);white-space:nowrap;overflow:hidden;text-overflow:ellipsis}\r\n.rev-item .days{background:var(--amber);color:#fff;padding:2px 8px;border-radius:20px;font-size:10.2px;font-weight:700;white-space:nowrap}\r\n.ai-empty{text-align:center;padding:34px 20px;color:var(--mut)}\r\n.ai-empty i{font-size:32px;color:var(--gold);margin-bottom:12px;display:block}\r\n.ai-empty .big{font-family:var(--serif);font-size:19.2px;color:var(--navy-ink);margin-bottom:6px}\r\n.ai-empty p{font-size:13.9px;max-width:52ch;margin:0 auto}\r\n.ai-two{display:grid;grid-template-columns:1fr 1fr;gap:18px}\r\n.perf-reset-wrap{margin-top:34px;padding:18px;border:1px dashed #f3c1c1;border-radius:var(--r-lg);background:#fffafa;display:flex;align-items:center;justify-content:space-between;gap:14px;flex-wrap:wrap}\r\n.perf-reset-wrap p{font-size:13.1px;color:var(--mut);flex:1;min-width:220px}\r\n.perf-reset-wrap p b{color:var(--red-d)}\r\n.perf-reset-btn{padding:11px 20px;background:#fff;border:2px solid #f3c1c1;border-radius:var(--r-md);color:var(--red-d);font-size:13.1px;font-weight:700;cursor:pointer;transition:all .25s;font-family:var(--sans);display:flex;align-items:center;gap:7px;white-space:nowrap}\r\n.perf-reset-btn:hover{background:var(--red);border-color:var(--red);color:#fff}\r\n\r\n\/* ---------- RESPONSIVE ---------- *\/\r\n@media(max-width:1024px){.quiz-container{grid-template-columns:minmax(0,1fr) 270px;gap:14px}}\r\n@media(max-width:900px){\r\n  \/* MOBILE: question 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12px;gap:9px}\r\n  .option-letter{min-width:30px;font-size:16.3px !important}\r\n  .option-text{font-size:16.3px !important}\r\n  .option-item:hover:not(.disabled){transform:none}\r\n  .question-nav{flex-wrap:wrap;padding:12px;gap:9px}\r\n  .nav-btn{padding:11px 16px;font-size:12.8px;flex:1;justify-content:center}\r\n  .nav-btn.check{order:-1;width:100%;max-width:none;flex-basis:100%}\r\n  .progress-combo{grid-template-columns:auto 1fr;gap:10px}\r\n  .result-stats{grid-template-columns:repeat(3,1fr);gap:7px}\r\n  .result-content{padding:22px}\r\n  .result-buttons{flex-direction:column}\r\n  .bar-row{grid-template-columns:28px 1fr;row-gap:4px}\r\n  .bar-track{grid-column:1\/-1}\r\n  .bar-name,.bar-val{grid-column:2;text-align:left}\r\n  .sec-head{flex-wrap:wrap;gap:6px}\r\n  .sec-head .hint{margin-left:0;flex-basis:100%}\r\n  .sec-head h2{font-size:16px}\r\n  .ai-ring{transform:scale(.85);margin:-8px}\r\n  .ai-ring-txt .n{font-size:33.6px}\r\n  .ai-kpis{grid-template-columns:repeat(2,1fr)}\r\n  .ai-kpi .n{font-size:20.8px}\r\n  .ai-reco{flex-wrap:wrap}\r\n  .ai-reco .go{margin-left:42px}\r\n  .warning-toast{width:calc(100% - 32px);justify-content:center;font-size:12.8px}\r\n  .gp-stat{min-width:76px}\r\n  .perf-reset-wrap{flex-direction:column;align-items:stretch}\r\n  .perf-reset-btn{justify-content:center}\r\n}\r\n\/* very small phones *\/\r\n@media(max-width:380px){\r\n  .gp-header{padding:14px 10px 0}\r\n  .gp-tab{padding:8px 10px;font-size:11.2px}\r\n  .mode-tab{padding:8px 11px;font-size:11.7px}\r\n  .question-text{font-size:16px !important;padding:12px}\r\n  .option-text,.option-letter{font-size:15.5px !important}\r\n  .ai-wrap{padding:6px 8px 24px}\r\n  .quiz-container{padding:0 8px 8px}\r\n  .filter-bar{padding:10px 8px 0}\r\n}\r\n<\/style>\r\n\r\n<div class=\"cwq-portal\" id=\"quizWrapper\">\r\n    <!-- Warning Toast -->\r\n    <div class=\"warning-toast\" id=\"warningToast\">\r\n        <span class=\"ic\">\u26a0\ufe0f<\/span>\r\n        <span id=\"toastMessage\">Message<\/span>\r\n    <\/div>\r\n\r\n    <!-- Result Modal -->\r\n    <div class=\"result-modal\" id=\"resultModal\">\r\n        <div class=\"result-content\">\r\n            <div class=\"result-icon\" id=\"resultIcon\">\ud83c\udf89<\/div>\r\n            <h2 class=\"result-title\" id=\"resultTitle\">Great Job!<\/h2>\r\n            <p class=\"result-message\" id=\"resultMessage\">You have completed the quiz.<\/p>\r\n            <div class=\"result-stats\">\r\n                <div class=\"result-stat\">\r\n                    <div class=\"result-stat-value\" id=\"resultCorrect\">0<\/div>\r\n                    <div class=\"result-stat-label\">Correct<\/div>\r\n                <\/div>\r\n                <div class=\"result-stat\">\r\n                    <div class=\"result-stat-value\" id=\"resultIncorrect\">0<\/div>\r\n                    <div class=\"result-stat-label\">Incorrect<\/div>\r\n                <\/div>\r\n                <div class=\"result-stat\">\r\n                    <div class=\"result-stat-value\" id=\"resultScore\">0%<\/div>\r\n                    <div class=\"result-stat-label\">Score<\/div>\r\n                <\/div>\r\n            <\/div>\r\n            <div class=\"result-buttons\">\r\n                <button class=\"result-btn secondary\" id=\"reviewBtn\"><span class=\"ic\">\ud83d\udc41<\/span> Review<\/button>\r\n                <button class=\"result-btn weak\" id=\"practiceWeakBtn\" style=\"display:none;\"><span class=\"ic\">\u26a0\ufe0f<\/span> Practice Weak<\/button>\r\n                <button class=\"result-btn primary\" id=\"retryBtn\"><span class=\"ic\">\u21bb<\/span> Try Again<\/button>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n\r\n    <!-- ================= HEADER ================= -->\r\n    <header class=\"gp-header\">\r\n        <div class=\"gp-head-top\">\r\n            <div class=\"gp-brand\">\r\n                <div class=\"eyebrow\" id=\"topicEyebrow\">CSS ADDA \u00b7 PromotionExams.com<\/div>\r\n                <h1 id=\"topicName\">List of Major and Minor Heads (LMMH)<\/h1>\r\n                <p>Chapter-wise MCQs \u00b7 Smart Practice, Weak-Area Drills &amp; AI Coach<\/p>\r\n            <\/div>\r\n            <div class=\"gp-stats\">\r\n                <div class=\"gp-stat\"><div class=\"n\" id=\"hdrTotalQ\">0<\/div><div class=\"l\">MCQs<\/div><\/div>\r\n                <div class=\"gp-stat\"><div class=\"n\" id=\"hdrChapters\">0<\/div><div class=\"l\">Chapters<\/div><\/div>\r\n                <div class=\"gp-stat\"><div class=\"n\" id=\"hdrMastered\">0%<\/div><div class=\"l\">Mastered<\/div><\/div>\r\n                <div class=\"gp-stat clickable\" id=\"weakBadgeHeader\" style=\"display:none;\"><div class=\"n\" id=\"weakCountHeader\">0<\/div><div class=\"l\">Weak Areas<\/div><\/div>\r\n                <div class=\"gp-stat\"><div class=\"n\" id=\"hdrReadiness\">\u2014<\/div><div class=\"l\">Readiness<\/div><\/div>\r\n            <\/div>\r\n        <\/div>\r\n        <nav class=\"gp-tabs\">\r\n            <button class=\"gp-tab active\" data-view=\"practice\"><span class=\"ic\">\u270d\ufe0f<\/span> Practice Quiz<\/button>\r\n            <button class=\"gp-tab\" data-view=\"performance\"><span class=\"ic\">\ud83e\udde0<\/span> My Performance <span class=\"pill\" id=\"perfPill\" style=\"display:none;\">!<\/span><\/button>\r\n        <\/nav>\r\n    <\/header>\r\n\r\n    <!-- ================= VIEW 1 : PRACTICE QUIZ ================= -->\r\n    <div class=\"gp-view active\" id=\"view-practice\">\r\n\r\n    <!-- Mode Selector -->\r\n    <div class=\"mode-selector\">\r\n        <div class=\"mode-tabs\">\r\n            <button class=\"mode-tab active\" data-mode=\"all\" id=\"modeAll\">\r\n                <span class=\"ic\">\ud83d\udccb<\/span> All Questions <span class=\"badge\" id=\"allCount\">0<\/span>\r\n            <\/button>\r\n            <button class=\"mode-tab\" data-mode=\"chapter\" id=\"modeChapter\">\r\n                <span class=\"ic\">\ud83d\udcda<\/span> By Chapter\r\n            <\/button>\r\n            <button class=\"mode-tab weak-mode\" data-mode=\"weak\" id=\"modeWeak\">\r\n                <span class=\"ic\">\u26a0\ufe0f<\/span> Weak Areas <span class=\"badge\" id=\"weakModeCount\">0<\/span>\r\n            <\/button>\r\n        <\/div>\r\n        <div class=\"session-info\" id=\"sessionInfo\" style=\"display:none;\">\r\n            <span class=\"ic\">\ud83d\udd58<\/span>\r\n            <span id=\"sessionText\">Last session: Q5<\/span>\r\n            <button class=\"resume-btn\" id=\"resumeBtn\"><span class=\"ic\">\u25b6<\/span> Resume<\/button>\r\n        <\/div>\r\n    <\/div>\r\n\r\n    <!-- FILTER BAR (before the MCQ content) -->\r\n    <div class=\"filter-bar\">\r\n        <div class=\"filter-bar-row\">\r\n            <div class=\"quiz-card\" id=\"chapterFilterCard\">\r\n                <div class=\"quiz-card-header light\"><h3><span class=\"ic\">\ud83d\udcda<\/span> Filter by Chapter<\/h3><\/div>\r\n                <div class=\"quiz-card-body\" style=\"padding:10px 14px\"><div class=\"filter-list\" id=\"chapterList\"><\/div><\/div>\r\n            <\/div>\r\n            <div class=\"quiz-card weak-areas-card\" id=\"weakAreasCard\" style=\"display:none;\">\r\n                <div class=\"quiz-card-header\"><h3><span class=\"ic\">\u26a0\ufe0f<\/span> Weak Areas<\/h3><\/div>\r\n                <div class=\"quiz-card-body\" style=\"padding:10px 14px\">\r\n                    <div class=\"weak-question-list\" id=\"weakQuestionList\"><\/div>\r\n                    <button class=\"practice-weak-btn\" id=\"practiceWeakAreasBtn\"><span class=\"ic\">\u21bb<\/span> Practice All Weak Areas<\/button>\r\n                <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n\r\n    <!-- Main Container -->\r\n    <div class=\"quiz-container\">\r\n        <!-- Question Panel (primary) -->\r\n        <main class=\"question-panel\">\r\n            <div class=\"question-header\">\r\n                <span class=\"question-number\" id=\"questionNumber\">Question 1 of 20<\/span>\r\n                <div class=\"question-meta\">\r\n                    <div class=\"meta-badge chapter\"><span class=\"ic\">\ud83d\udcd6<\/span> <span id=\"currentQuestionChapter\">\u2014<\/span><\/div>\r\n                    <div class=\"meta-badge weak\" id=\"weakBadge\" style=\"display:none;\"><span class=\"ic\">\u26a0\ufe0f<\/span> <span>Weak<\/span><\/div>\r\n                <\/div>\r\n            <\/div>\r\n            <div class=\"question-body\">\r\n                <div class=\"question-text\" id=\"questionText\">Loading question...<\/div>\r\n                <div class=\"options-list\" id=\"optionsList\"><\/div>\r\n                <div class=\"explanation-box\" id=\"explanationBox\">\r\n                    <div class=\"explanation-title\"><span class=\"ic\">\ud83d\udca1<\/span> Explanation<\/div>\r\n                    <p class=\"explanation-text\" id=\"explanationText\"><\/p>\r\n                <\/div>\r\n                <div class=\"mastery-indicator\" id=\"masteryIndicator\">\r\n                    <span class=\"mastery-label\"><span class=\"ic\">\u2b50<\/span> Mastery:<\/span>\r\n                    <div class=\"mastery-stars\" id=\"masteryStars\">\r\n                        <i>\u2605<\/i><i>\u2605<\/i><i>\u2605<\/i><i>\u2605<\/i><i>\u2605<\/i>\r\n                    <\/div>\r\n                <\/div>\r\n                <div class=\"question-nav\">\r\n                    <button class=\"nav-btn prev\" id=\"prevBtn\"><span class=\"ic\">\u2190<\/span> Previous<\/button>\r\n                    <button class=\"nav-btn check\" id=\"checkBtn\"><span class=\"ic\">\u2713<\/span> Check Answer<\/button>\r\n                    <button class=\"nav-btn next\" id=\"nextBtn\">Next <span class=\"ic\">\u2192<\/span><\/button>\r\n                <\/div>\r\n            <\/div>\r\n        <\/main>\r\n\r\n        <!-- Right Rail: navigator \u2192 progress \u2192 actions -->\r\n        <aside class=\"dashboard-sidebar\">\r\n            <div class=\"quiz-card\">\r\n                <div class=\"quiz-card-header light\"><h3><span class=\"ic\">\ud83d\uddc2\ufe0f<\/span> Question Navigator<\/h3><\/div>\r\n                <div class=\"quiz-card-body\">\r\n                    <div class=\"question-grid\" id=\"questionGrid\"><\/div>\r\n                    <div class=\"legend\">\r\n                        <div class=\"legend-items\">\r\n                            <div class=\"legend-item\"><div class=\"legend-color unattempted\"><\/div><span>New<\/span><\/div>\r\n                            <div class=\"legend-item\"><div class=\"legend-color attempted\"><\/div><span>Seen<\/span><\/div>\r\n                            <div class=\"legend-item\"><div class=\"legend-color correct\"><\/div><span>Correct<\/span><\/div>\r\n                            <div class=\"legend-item\"><div class=\"legend-color incorrect\"><\/div><span>Incorrect<\/span><\/div>\r\n                        <\/div>\r\n                    <\/div>\r\n                <\/div>\r\n            <\/div>\r\n            <div class=\"quiz-card\">\r\n                <div class=\"quiz-card-header\"><h3><span class=\"ic\">\ud83c\udfc6<\/span> Progress &amp; Session<\/h3><\/div>\r\n                <div class=\"quiz-card-body\">\r\n                    <div class=\"progress-combo\">\r\n                        <div class=\"progress-ring-container\">\r\n                            <div class=\"progress-ring\">\r\n                                <svg width=\"100\" height=\"100\">\r\n                                    <circle class=\"progress-ring-bg\" cx=\"50\" cy=\"50\" r=\"42\"><\/circle>\r\n                                    <circle class=\"progress-ring-fill\" cx=\"50\" cy=\"50\" r=\"42\" stroke-dasharray=\"264\" stroke-dashoffset=\"264\" id=\"progressRingFill\"><\/circle>\r\n                                <\/svg>\r\n                                <div class=\"progress-ring-text\">\r\n                                    <span class=\"progress-ring-percentage\" id=\"progressPercentage\">0%<\/span>\r\n                                    <span class=\"progress-ring-label\">Mastered<\/span>\r\n                                <\/div>\r\n                            <\/div>\r\n                        <\/div>\r\n                        <div class=\"stat-col\">\r\n                            <div class=\"stat-row\"><span class=\"stat-label\">Questions<\/span><span class=\"stat-value\" id=\"totalQuestions\">0<\/span><\/div>\r\n                            <div class=\"stat-row\"><span class=\"stat-label\">Attempted<\/span><span class=\"stat-value\" id=\"attemptedCount\">0<\/span><\/div>\r\n                            <div class=\"stat-row\"><span class=\"stat-label\">Correct<\/span><span class=\"stat-value correct\" id=\"correctCount\">0<\/span><\/div>\r\n                            <div class=\"stat-row\"><span class=\"stat-label\">Incorrect<\/span><span class=\"stat-value incorrect\" id=\"incorrectCount\">0<\/span><\/div>\r\n                        <\/div>\r\n                    <\/div>\r\n                    <div class=\"progress-stats-mini\" style=\"margin-top:10px\">\r\n                        <div class=\"progress-stat-mini\"><div class=\"value correct\" id=\"totalCorrectProgress\">0<\/div><div class=\"label\">Lifetime Correct<\/div><\/div>\r\n                        <div class=\"progress-stat-mini\"><div class=\"value incorrect\" id=\"totalWeakProgress\">0<\/div><div class=\"label\">Weak Areas<\/div><\/div>\r\n                    <\/div>\r\n                <\/div>\r\n            <\/div>\r\n            <div class=\"action-buttons\">\r\n                <button class=\"action-btn submit\" id=\"submitBtn\"><span class=\"ic\">\ud83d\udce4<\/span> Submit &amp; View Results<\/button>\r\n                <button class=\"action-btn reset\" id=\"resetBtn\"><span class=\"ic\">\u21ba<\/span> Reset Session<\/button>\r\n                <p class=\"reset-note\">Resets only this session's answers.<br>Lifetime performance &amp; mastery are kept.<\/p>\r\n            <\/div>\r\n        <\/aside>\r\n    <\/div>\r\n    <\/div><!-- \/view-practice -->\r\n\r\n    <!-- ================= VIEW 2 : MY PERFORMANCE (AI COACH) ================= -->\r\n    <div class=\"gp-view\" id=\"view-performance\">\r\n        <div class=\"ai-wrap\">\r\n            <div id=\"aiEmptyState\" class=\"an-card ai-empty\" style=\"display:none;margin-top:24px;\">\r\n                <span class=\"ic\" style=\"font-size:32px\">\ud83e\udde0<\/span>\r\n                <div class=\"big\">Your AI coach is waiting for data<\/div>\r\n                <p>Attempt a few questions in the Practice tab. The coach will then compute your readiness score, detect weak chapters weighted by their share of the question bank, and build a personalised study plan.<\/p>\r\n            <\/div>\r\n\r\n            <div id=\"aiContent\">\r\n                <div class=\"sec-head\" style=\"margin-top:24px;\"><span class=\"num\">01<\/span><h2>Readiness \u2014 AI Assessment<\/h2><span class=\"hint\">weighted by chapter share of the bank<\/span><\/div>\r\n                <div class=\"ai-hero\">\r\n                    <div class=\"ai-ring-card\">\r\n                        <div class=\"ai-ring\">\r\n                            <svg width=\"150\" height=\"150\">\r\n                                <circle class=\"bg\" cx=\"75\" cy=\"75\" r=\"64\"><\/circle>\r\n                                <circle class=\"fg\" cx=\"75\" cy=\"75\" r=\"64\" stroke-dasharray=\"402\" stroke-dashoffset=\"402\" id=\"aiRingFill\"><\/circle>\r\n                            <\/svg>\r\n                            <div class=\"ai-ring-txt\"><span class=\"n\" id=\"aiScore\">0<\/span><span class=\"l\">Readiness \/ 100<\/span><\/div>\r\n                        <\/div>\r\n                        <div class=\"ai-verdict\" id=\"aiVerdict\"><\/div>\r\n                    <\/div>\r\n                    <div class=\"ai-coach-card\">\r\n                        <h3><span class=\"ic\">\ud83e\ude84<\/span> Smart Study Plan \u2014 What to do next<\/h3>\r\n                        <div id=\"aiRecoList\"><\/div>\r\n                    <\/div>\r\n                <\/div>\r\n                <div class=\"ai-kpis\" id=\"aiKpis\"><\/div>\r\n\r\n                <div class=\"sec-head\"><span class=\"num\">02<\/span><h2>Chapter Performance vs Chapter Weight<\/h2><span class=\"hint\">priority = high weight \u00d7 low accuracy<\/span><\/div>\r\n                <div class=\"tbl-scroll\"><table class=\"perf\">\r\n                    <thead><tr><th>Chapter<\/th><th>Weight<\/th><th>Coverage<\/th><th>Accuracy<\/th><th>Status<\/th><th>Action<\/th><\/tr><\/thead>\r\n                    <tbody id=\"perfTableBody\"><\/tbody>\r\n                <\/table><\/div>\r\n\r\n                <div class=\"ai-two\" style=\"margin-top:34px;\">\r\n                    <div>\r\n                        <div class=\"sec-head\" style=\"margin-top:0;\"><span class=\"num\">03<\/span><h2>Revision Queue<\/h2><span class=\"hint\">spaced repetition<\/span><\/div>\r\n                        <div class=\"an-card\" id=\"revisionQueue\"><\/div>\r\n                    <\/div>\r\n                    <div>\r\n                        <div class=\"sec-head\" style=\"margin-top:0;\"><span class=\"num\">04<\/span><h2>Mastery Distribution<\/h2><\/div>\r\n                        <div class=\"an-card\" id=\"masteryDist\"><\/div>\r\n                    <\/div>\r\n                <\/div>\r\n\r\n                <!-- Performance reset (lifetime data) -->\r\n                <div class=\"perf-reset-wrap\">\r\n                    <p><b>Danger zone:<\/b> this permanently erases your lifetime performance for this quiz \u2014 mastery stars, weak areas, accuracy history and the readiness score. Session reset on the Practice tab does <b>not<\/b> touch this data.<\/p>\r\n                    <button class=\"perf-reset-btn\" id=\"resetPerfBtn\"><span class=\"ic\">\ud83d\uddd1\ufe0f<\/span> Reset My Performance<\/button>\r\n                <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div><!-- \/view-performance -->\r\n<\/div>\r\n<script>\r\n\/\/ ==========================================\r\n\/\/ QUIZ CONFIGURATION  \u2190 EDIT PER TOPIC\r\n\/\/ ==========================================\r\n\r\n\r\n\/\/ ==========================================\r\n\/\/ QUIZ CONFIGURATION\r\n\/\/ ==========================================\r\nconst quizConfig = {\r\n    quizId: 'LMMH-chapterwise-quiz',                    \/\/ UNIQUE per topic\r\n    topic: 'List of Major and Minor Heads (LMMH)',      \/\/ header h1\r\n    paper: 'Paper 3',                                   \/\/ header eyebrow  <-- ye key missing thi\r\n    masteryThreshold: 3,\r\n    weakThreshold: 1,\r\n    revisionGapDays: 7\r\n};\r\n\r\nconst allQuestions = [\r\n  {\r\n    id: 1,\r\n    chapter: \"STRUCTURE OF THE LIST AND SECTORS OF ACCOUNT\",\r\n    question: \"The List of Major and Minor Heads of Account of Union and States is issued by the\",\r\n    options: [\r\n      \"Comptroller and Auditor General of India\",\r\n      \"Controller General of Accounts, Department of Expenditure, Ministry of Finance\",\r\n      \"Budget Division, Department of Economic Affairs, Ministry of Finance\",\r\n      \"Department of Revenue, Ministry of Finance\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Issuing Authority of the List<\/b><br>The List of Major and Minor Heads of Account of Union and States is issued by the <b>Controller General of Accounts, Department of Expenditure, Ministry of Finance<\/b>. The C&amp;AG's role is advisory in this context \u2014 his advice is the constitutional basis (Article 150) on which the President prescribes the form of accounts, and he is consulted by the CGA in specified cases such as the opening of Reserve Funds as sub-heads.\"\r\n  },\r\n  {\r\n    id: 2,\r\n    chapter: \"STRUCTURE OF THE LIST AND SECTORS OF ACCOUNT\",\r\n    question: \"Which one of the following is not a Section of accounts within the Consolidated Fund as reflected in the List of Major and Minor Heads of Account?\",\r\n    options: [\r\n      \"Receipt Heads (Revenue Account)\",\r\n      \"Expenditure Heads (Revenue Account)\",\r\n      \"Expenditure Heads (Capital Account)\",\r\n      \"Deposits and Advances\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sections within the Consolidated Fund<\/b><br>Within the Consolidated Fund, the List provides for <b>Receipt Heads (Revenue Account), Expenditure Heads (Revenue Account), Receipt Heads (Capital Account), Expenditure Heads (Capital Account), Public Debt, Loans and Advances, Inter-State Settlement and Transfer to Contingency Fund<\/b>. <b>'Deposits and Advances' (Sector K) is a sector of the PUBLIC ACCOUNT<\/b>, not of the Consolidated Fund.\"\r\n  },\r\n  {\r\n    id: 3,\r\n    chapter: \"STRUCTURE OF THE LIST AND SECTORS OF ACCOUNT\",\r\n    question: \"Under the Receipt Heads (Revenue Account), the Sector 'A. Tax Revenue' comprises which of the following sub-sectors?\\n1. Goods and Services Tax\\n2. Taxes on Income and Expenditure\\n3. Taxes on Property, Capital and other transactions\\n4. Taxes on Commodities and Services other than Goods and Services Tax\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sectors under 'A. Tax Revenue'<\/b><br>The Sector 'A. Tax Revenue' in the Receipt Heads (Revenue Account) is divided into four sub-sectors: <b>(a) Goods and Services Tax \u2705 (major heads 0005 to 0009); (b) Taxes on Income and Expenditure \u2705 (0020 to 0028); (c) Taxes on Property, Capital and other transactions \u2705 (0029 to 0035); and (d) Taxes on Commodities and Services other than Goods and Services Tax \u2705 (0036 to 0045)<\/b>. All four are correct.\"\r\n  },\r\n  {\r\n    id: 4,\r\n    chapter: \"STRUCTURE OF THE LIST AND SECTORS OF ACCOUNT\",\r\n    question: \"Under the Receipt Heads (Revenue Account), the sub-sector 'Other Non-Tax Revenue' is further divided into\",\r\n    options: [\r\n      \"General Services, Social Services and Economic Services\",\r\n      \"Fiscal Services, General Services and Economic Services\",\r\n      \"General Services, Social Services and Community Services\",\r\n      \"Administrative Services, Social Services and Economic Services\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Division of 'Other Non-Tax Revenue'<\/b><br>Within Sector 'B. Non-Tax Revenue', the sub-sector '(c) Other Non-Tax Revenue' is divided into <b>(i) General Services, (ii) Social Services and (iii) Economic Services<\/b>. The other two sub-sectors of Non-Tax Revenue are '(a) Fiscal Services' (0046, 0047) and '(b) Interest Receipts, Dividends and Profits' (0049, 0050).\"\r\n  },\r\n  {\r\n    id: 5,\r\n    chapter: \"STRUCTURE OF THE LIST AND SECTORS OF ACCOUNT\",\r\n    question: \"Which one of the following major heads falls under the sub-sector 'Organs of State' in the Expenditure Heads (Revenue Account)?\",\r\n    options: [\r\n      \"Secretariat-General Services\",\r\n      \"Administration of Justice\",\r\n      \"District Administration\",\r\n      \"External Affairs\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Sub-sector 'Organs of State'<\/b><br>The sub-sector '(a) Organs of State' under Sector 'A. General Services' comprises: <b>2011 Parliament, State\/Union Territory Legislatures; 2012 President, Vice-President, Governor\/Administrator of Union Territories; 2013 Council of Ministers; 2014 Administration of Justice; 2015 Elections; and 2016 Audit<\/b>. Secretariat-General Services (2052), District Administration (2053) and External Affairs (2061) all fall under the separate sub-sector '(d) Administrative Services'.\"\r\n  },\r\n  {\r\n    id: 6,\r\n    chapter: \"STRUCTURE OF THE LIST AND SECTORS OF ACCOUNT\",\r\n    question: \"Consider the following major heads in the Expenditure Heads (Revenue Account):\\n1. Appropriation for reduction or avoidance of Debt\\n2. Interest Payments\\n\\nThese major heads fall under which one of the following sub-sectors?\",\r\n    options: [\r\n      \"Fiscal Services\",\r\n      \"Interest payment and servicing of Debt\",\r\n      \"Administrative Services\",\r\n      \"Pensions and Miscellaneous General Services\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Sub-sector '(c) Interest payment and servicing of Debt'<\/b><br>Within Sector 'A. General Services' of the Expenditure Heads (Revenue Account), the sub-sector <b>'(c) Interest payment and servicing of Debt' comprises major head 2048 \u2013 Appropriation for reduction or avoidance of Debt, and major head 2049 \u2013 Interest Payments<\/b>. Sub-sector (b) is Fiscal Services, (d) is Administrative Services, and (e) is Pensions and Miscellaneous General Services.\"\r\n  },\r\n  {\r\n    id: 7,\r\n    chapter: \"STRUCTURE OF THE LIST AND SECTORS OF ACCOUNT\",\r\n    question: \"In the Expenditure Heads (Capital Account), the Sector 'E. Public Debt' includes which of the following major heads?\\n1. Internal Debt of Central Government\\n2. External Debt\\n3. Internal Debt of the State Government\\n4. Loans and Advances from the Central Government\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sector 'E. Public Debt'<\/b><br>The Sector 'E. Public Debt' comprises <b>6001 Internal Debt of Central Government \u2705, 6002 External Debt \u2705, 6003 Internal Debt of the State Government \u2705, 6004 Loans and Advances from the Central Government \u2705, and 6005 External Debt Suspense<\/b>. All four listed major heads therefore fall within this sector.\"\r\n  },\r\n  {\r\n    id: 8,\r\n    chapter: \"STRUCTURE OF THE LIST AND SECTORS OF ACCOUNT\",\r\n    question: \"The major head 'Appropriation to the Contingency Fund' falls under which one of the following Sectors?\",\r\n    options: [\r\n      \"Public Debt\",\r\n      \"Loans and Advances\",\r\n      \"Inter-State Settlement\",\r\n      \"Transfer to Contingency Fund\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sector 'H. Transfer to Contingency Fund'<\/b><br>Within the Consolidated Fund \u2013 Capital, Public Debt, Loans etc., <b>Sector 'H. Transfer to Contingency Fund' contains the single major head '7999 \u2013 Appropriation to the Contingency Fund'<\/b>. This is distinct from the Contingency Fund itself, which is a separate part of the Government account bearing the major head '8000 \u2013 Contingency Fund'. Sector G is 'Inter-State Settlement' with the major head '7810 \u2013 Inter State Settlement'.\"\r\n  },\r\n  {\r\n    id: 9,\r\n    chapter: \"STRUCTURE OF THE LIST AND SECTORS OF ACCOUNT\",\r\n    question: \"Which of the following are Sectors of the Public Account?\\n1. Small Savings, Provident Funds etc.\\n2. Reserve Funds\\n3. Suspense and Miscellaneous\\n4. Remittances\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sectors of the Public Account<\/b><br>The Public Account is divided into the following Sectors: <b>I. Small Savings, Provident Funds etc. \u2705; J. Reserve Funds \u2705; K. Deposits and Advances; L. Suspense and Miscellaneous \u2705; M. Remittances \u2705; and N. Cash Balance<\/b> (major head 8999). All four listed items are Sectors of the Public Account.\"\r\n  },\r\n  {\r\n    id: 10,\r\n    chapter: \"STRUCTURE OF THE LIST AND SECTORS OF ACCOUNT\",\r\n    question: \"In the Public Account, the Sectors 'Reserve Funds' and 'Deposits and Advances' are each sub-divided on the basis of whether the funds or deposits\",\r\n    options: [\r\n      \"belong to the Union or to the States\",\r\n      \"bear interest or do not bear interest\",\r\n      \"are recoverable or irrecoverable\",\r\n      \"are of a revenue nature or of a capital nature\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Interest-bearing and Non-interest-bearing Sub-sectors<\/b><br>Sector 'J. Reserve Funds' is divided into '(a) Reserve Funds bearing Interest' (major heads 8115 to 8121) and '(b) Reserve Funds not bearing Interest' (8222 to 8235). Similarly, Sector 'K. Deposits and Advances' is divided into '(a) Deposits bearing Interest' (8336 to 8342), '(b) Deposits not bearing Interest' (8443 onwards) and '(c) Advances' (8550 to 8554). The organising criterion in both Sectors is therefore <b>whether the funds or deposits bear interest<\/b>.\"\r\n  },\r\n  {\r\n    id: 11,\r\n    chapter: \"STRUCTURE OF THE LIST AND SECTORS OF ACCOUNT\",\r\n    question: \"Under the Sector 'Suspense and Miscellaneous' in the Public Account, the sub-sector 'Suspense' includes separate major heads for suspense accounts of\\n1. Defence\\n2. Railways\\n3. Postal\\n4. Telecommunication\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(b) Suspense' under Sector L<\/b><br>The sub-sector 'Suspense' comprises <b>8658 Suspense Accounts; 8659 Suspense Accounts (Defence) \u2705; 8660 Suspense Accounts (Railways) \u2705; 8661 Suspense Accounts (Postal) \u2705; 8662 Suspense Accounts (Telecommunication) \u2705; and 8663 Accounting Adjustment Suspense<\/b>. All four departmental suspense major heads exist separately.\"\r\n  },\r\n  {\r\n    id: 12,\r\n    chapter: \"STRUCTURE OF THE LIST AND SECTORS OF ACCOUNT\",\r\n    question: \"Which one of the following major heads is a Receipt Head under the Capital Account?\",\r\n    options: [\r\n      \"4000 \u2013 Miscellaneous Capital Receipts\",\r\n      \"4016 \u2013 Capital Outlay on Audit\",\r\n      \"0075 \u2013 Miscellaneous General Services\",\r\n      \"8000 \u2013 Contingency Fund\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>The Solitary Capital Receipt Head<\/b><br><b>'4000 \u2013 Miscellaneous Capital Receipts' is the only major head shown under 'Receipts Heads (Capital Account)'<\/b> \u2014 which is why the coding directions specifically note that '4000' represents Capital Receipt even though the digit '4' otherwise denotes Capital Expenditure. 4016 is a Capital Expenditure head, 0075 a Revenue Receipt head, and 8000 the Contingency Fund.\"\r\n  },\r\n  {\r\n    id: 13,\r\n    chapter: \"STRUCTURE OF THE LIST AND SECTORS OF ACCOUNT\",\r\n    question: \"Under the Sector 'Grants-in-aid and contributions' in the Expenditure Heads (Revenue Account), which one of the following major heads relates to transfers to local bodies?\",\r\n    options: [\r\n      \"3601 \u2013 Grants-in-aid to State Governments\",\r\n      \"3602 \u2013 Grants-in-aid to Union Territory Governments with Legislature\",\r\n      \"3604 \u2013 Compensation and Assignments to Local Bodies and Panchayati Raj Institutions\",\r\n      \"3605 \u2013 Technical and Economic Co-operation with other countries\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Sector 'D. Grants-in-aid and contributions'<\/b><br>This Sector comprises <b>3601 Grants-in-aid to State Governments; 3602 Grants-in-aid to Union Territory Governments with Legislature; 3604 \u2013 Compensation and Assignments to LOCAL BODIES AND PANCHAYATI RAJ INSTITUTIONS; 3605 Technical and Economic Co-operation with other countries; and 3606 Aid Materials and Equipments<\/b>. Transfers to local bodies are therefore accounted for under 3604.\"\r\n  },\r\n  {\r\n    id: 14,\r\n    chapter: \"STRUCTURE OF THE LIST AND SECTORS OF ACCOUNT\",\r\n    question: \"In the Receipt Heads (Revenue Account), the Sector 'C \u2013 Grants-In-Aid and Contributions' comprises major heads relating to\\n1. Grants-in-aid from Central Government.\\n2. External Grant Assistance.\\n3. Aid Material and Equipment.\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sector 'C \u2013 Grants-In-Aid and Contributions' (Receipts)<\/b><br>On the receipt side, this Sector comprises <b>1601 Grants-in-aid from Central Government \u2705, 1605 External Grant Assistance \u2705, and 1606 Aid Material and Equipment \u2705<\/b>. All three statements are correct. Note the mirror arrangement on the expenditure side under Sector 'D' (3601, 3602, 3604, 3605, 3606).\"\r\n  },\r\n  {\r\n    id: 15,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 GENERAL\",\r\n    question: \"The subordinate heads into which the minor heads prescribed in the List may be divided, to suit the local requirement of each Government, are called\",\r\n    options: [\r\n      \"sub-major heads\",\r\n      \"sub-heads\",\r\n      \"detailed heads\",\r\n      \"object heads\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 1.1 \u2013 Sub-heads<\/b><br>The minor heads prescribed under each major\/sub-major head in the List, and also those permitted to be opened as detailed in the directions, <b>may be divided into such subordinate heads (called 'SUB-HEADS') as may be needed to suit the local requirement of each Government<\/b>.\"\r\n  },\r\n  {\r\n    id: 16,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 GENERAL\",\r\n    question: \"Consider the following statements regarding the 'sub-head' of classification:\\n1. It denotes and identifies the schemes undertaken in pursuance of programmes represented by minor heads.\\n2. It denotes components of a particular programme.\\n3. Where the programme does not have any scheme, it represents non-developmental expenditure or expenditure of an administrative nature.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Direction 1.1 \u2013 What a Sub-head Denotes<\/b><br>The 'sub-head' of classification <b>denotes and identifies the schemes undertaken in pursuance of programmes represented by minor heads \u2705, or components of a particular programme \u2705; and if the programme does not have any scheme, it represents non-developmental expenditure or expenditure of an administrative nature \u2705<\/b>. All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 17,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 GENERAL\",\r\n    question: \"With regard to the opening of sub-heads, the General Directions provide that\",\r\n    options: [\r\n      \"sub-heads should be opened liberally so that every item of expenditure is separately identifiable\",\r\n      \"sub-heads should not be multiplied unnecessarily and new ones should be opened only when really necessary\",\r\n      \"no new sub-head may be opened without the prior approval of the Controller General of Accounts\",\r\n      \"the number of sub-heads under a minor head shall not exceed ten\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 1.1 \u2013 Restraint in Opening Sub-heads<\/b><br>The direction cautions that <b>'the sub-heads should not be multiplied unnecessarily and new ones opened only when really necessary'<\/b>. There is no numerical ceiling prescribed, nor is prior CGA approval required for sub-heads generally \u2014 sub-heads exist to suit the local requirement of each Government.\"\r\n  },\r\n  {\r\n    id: 18,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 GENERAL\",\r\n    question: \"Formal approval or the issue of amendments by correction slips is not required for opening new minor heads in which of the following circumstances?\\n1. In the cases specified in the General Directions with the nomenclature of the heads indicated therein.\\n2. In cases where mere guidelines are indicated in the column for 'Minor Heads' in the List.\\n3. Where new minor heads are to be opened in terms of foot-notes below major heads.\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Direction 1.2 \u2013 When Correction Slips Are Dispensed With<\/b><br>Formal approval\/issue of amendments by correction slips is <b>NOT required (a) in the cases specified in the subsequent paragraphs of the directions with the nomenclature of the heads indicated therein \u2705 \u2014 e.g. 'Direction and Administration', 'Other Expenditure'; and (b) in cases where mere guidelines are indicated in the column for 'Minor Heads' \u2705 \u2014 e.g. 'Each project will be a minor head'<\/b>. However, <b>for opening new minor heads in terms of foot-notes below major heads or otherwise, formal approval\/issue of correction slips WOULD be required<\/b> \u2014 so Statement 3 is incorrect.\"\r\n  },\r\n  {\r\n    id: 19,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 GENERAL\",\r\n    question: \"The guideline 'Each project will be a minor head' is indicated in the List against the major heads relating to\",\r\n    options: [\r\n      \"Major and Medium Irrigation\",\r\n      \"Power Projects\",\r\n      \"Roads and Bridges\",\r\n      \"Atomic Energy Research\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Direction 1.2(b) \u2013 The Illustration Given<\/b><br>The direction gives, as an illustration of a case where mere guidelines are indicated in the 'Minor Heads' column, the entry <b>'Each project will be a minor head' against the major heads '2701\/4701\/6701' for 'MAJOR AND MEDIUM IRRIGATION'<\/b>. In such a case no correction slip is needed to open the project-wise minor head.\"\r\n  },\r\n  {\r\n    id: 20,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 GENERAL\",\r\n    question: \"Which one of the following statements regarding the minor heads in the List of Major and Minor Heads of Account is not correct?\",\r\n    options: [\r\n      \"Minor heads prescribed under each major or sub-major head may be divided into sub-heads to suit local requirements.\",\r\n      \"Certain minor heads may be opened even where they are not specifically prescribed under a major or sub-major head.\",\r\n      \"Every new minor head can be opened only after the issue of a formal correction slip.\",\r\n      \"Standard minor heads may be opened by Ministries and Departments in consultation with their Budget authorities.\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Correction Slips Are Not Always Necessary<\/b><br>The claim that <b>every<\/b> new minor head requires a formal correction slip is incorrect: Direction 1.2 dispenses with formal approval\/correction slips in the two specified circumstances, and the Note below the table of Standard Minor Head Codes permits <b>Standard Minor heads to be opened by the Ministries\/Departments\/State Governments\/UT Governments with Legislature in consultation with their Budget authorities, without the need to issue formal correction slips by the office of the CGA on the advice of the C&amp;AG<\/b>. The other three statements are correct.\"\r\n  },\r\n  {\r\n    id: 21,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 RECEIPT HEADS\",\r\n    question: \"As a general rule, refunds of revenue shall be\",\r\n    options: [\r\n      \"taken in reduction of the revenue receipts\",\r\n      \"debited to the functional expenditure major head concerned\",\r\n      \"accounted for under the Public Account\",\r\n      \"adjusted against the Contingency Fund\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Direction 2.2 \u2013 Treatment of Refunds of Revenue<\/b><br>The direction lays down that <b>'Refunds of Revenue' shall, as a general rule, be taken in REDUCTION OF THE REVENUE RECEIPTS<\/b> \u2014 they are not treated as expenditure. The mechanics of this reduction differ between the Tax Revenue sector and the Non-Tax Revenue \/ Grants-in-Aid sectors.\"\r\n  },\r\n  {\r\n    id: 22,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 RECEIPT HEADS\",\r\n    question: \"In respect of major and sub-major heads falling under the Sector 'Tax Revenue', the head 'Deduct-Refunds' should be opened as a\",\r\n    options: [\r\n      \"minor head below the major or sub-major head\",\r\n      \"distinct sub-head below the appropriate minor heads\",\r\n      \"distinct object head below the concerned detailed head\",\r\n      \"separate sub-major head under the major head\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 2.2 \u2013 Tax Revenue Treated Differently<\/b><br>In respect of major\/sub-major heads falling in the Sector <b>'A. Tax Revenue', the head 'Deduct-Refunds' should be opened as a DISTINCT SUB-HEAD BELOW THE APPROPRIATE MINOR HEADS<\/b>, so that the <b>net collection of each tax\/duty is readily ascertainable from the accounts<\/b>. By contrast, under Sector 'B. Non-Tax Revenue' (and also Sector 'C. Grants-in-Aid and Contributions'), 'Deduct-Refunds' (code '900') may be opened as a MINOR HEAD.\"\r\n  },\r\n  {\r\n    id: 23,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 RECEIPT HEADS\",\r\n    question: \"The minor head 'Deduct-Refunds' (code '900') may be opened under the major and sub-major heads falling in the Sectors\\n1. Tax Revenue.\\n2. Non-Tax Revenue.\\n3. Grants-in-Aid and Contributions.\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 2.2 \u2013 Where the MINOR head 'Deduct-Refunds' Is Permissible<\/b><br>'Deduct-Refunds' (code '900') may be opened as a <b>minor head under the major\/sub-major heads falling in the Sector 'B. Non-Tax Revenue' \u2705 (unless it is not practicable to account for such refunds as sub-heads below the concerned programme minor heads), and also under the major\/sub-major heads of the Sector 'C. Grants-in-Aid and Contributions' \u2705<\/b>. Under Sector 'A. Tax Revenue' it is opened as a <b>sub-head<\/b>, not a minor head \u2014 so Statement 1 is incorrect.\"\r\n  },\r\n  {\r\n    id: 24,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 RECEIPT HEADS\",\r\n    question: \"For the accountal of 'Deduct-Refunds' and 'Deduct-Drawbacks', the General Directions specifically require reference to the note below the major head\",\r\n    options: [\r\n      \"'0037 Customs'\",\r\n      \"'0038 Union Excise Duties'\",\r\n      \"'0021 Non-Corporate Tax'\",\r\n      \"'0045 Other Taxes and Duties on Commodities and Services'\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Direction 2.2 \u2013 The Customs Exception<\/b><br>The direction concludes: 'See, however, note below the major head <b>0037 Customs<\/b> for the accountal of Deduct-Refunds and <b>Deduct-Drawbacks<\/b>.' Drawbacks being peculiar to customs, the treatment there is governed by the note under that major head rather than by the general rule.\"\r\n  },\r\n  {\r\n    id: 25,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 RECEIPT HEADS\",\r\n    question: \"Which of the following may be opened as sub-heads under the minor head 'Other Receipts' in the receipt major or sub-major heads?\\n1. Leave Salary Contributions\\n2. Sale proceeds of dead-stock, waste paper and other articles, the cost of which was met from office expenses\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Direction 2.3 \u2013 Illustrative Sub-heads under 'Other Receipts' (Code '800')<\/b><br>The direction provides that, inter alia, the following sub-heads may be opened under the minor head 'Other Receipts': <b>(i) Leave Salary Contributions \u2705 and (ii) Sale proceeds of dead-stock, waste paper and other articles, the cost of which was met from office expenses \u2705<\/b>. Both are correct.\"\r\n  },\r\n  {\r\n    id: 26,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 RECEIPT HEADS\",\r\n    question: \"The minor head 'Receipts Awaiting Transfer to other Minor Heads' may be opened under the functional major or sub-major heads in the Section Receipt Heads (Revenue Account)\",\r\n    options: [\r\n      \"only where the receipt would subsequently be transferred to another minor head within the Revenue Section\",\r\n      \"only where the receipt would subsequently be transferred to the Capital Section\",\r\n      \"irrespective of whether the receipt would subsequently be transferred to the Capital Section or the Public Account\",\r\n      \"only with the prior approval of the Controller General of Accounts in each case\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Direction 2.3 \u2013 Scope of the 'RAT' Minor Head (Code '500')<\/b><br>The minor head 'Receipts Awaiting Transfer to other Minor Heads' (RAT) may be opened wherever necessary under the functional major\/sub-major heads in the Section Receipt Heads (Revenue Account) <b>'irrespective of whether the receipt would be subsequently transferred to the Capital Section or the Public Account'<\/b>. It is a purely transitory head.\"\r\n  },\r\n  {\r\n    id: 27,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 RECEIPT HEADS\",\r\n    question: \"Where a receipt has been booked under the transitory minor head 'Receipts Awaiting Transfer to other Minor Heads', the transaction is transferred to the final head of account by affording\",\r\n    options: [\r\n      \"a minus credit to the transitory head\",\r\n      \"a minus debit to the transitory head\",\r\n      \"a fresh debit to the transitory head\",\r\n      \"an inter-account transfer through the Public Account\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Direction 2.3 \u2013 Clearance of the RAT Head<\/b><br>The direction states that <b>'the transactions will be transferred to the final head of account by affording MINUS CREDIT to the transitory head'<\/b>. Since the original entry was a credit (being a receipt), the clearance is effected by a minus credit. Contrast this with the expenditure-side transitory head 'EAT', which is cleared by affording a <b>minus debit<\/b>.\"\r\n  },\r\n  {\r\n    id: 28,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 RECEIPT HEADS\",\r\n    question: \"New minor heads corresponding to programme minor heads in the Section 'Expenditure Heads (Revenue Account)' to which the assistance from the Central Government relates may be opened, in addition to the minor heads already prescribed, under the major head\",\r\n    options: [\r\n      \"'1601 \u2013 Grants-in-Aid from Central Government'\",\r\n      \"'3601 \u2013 Grants-in-aid to State Governments'\",\r\n      \"'1605 \u2013 External Grant Assistance'\",\r\n      \"'3604 \u2013 Compensation and Assignments to Local Bodies and Panchayati Raj Institutions'\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Direction 2.4 \u2013 Additional Minor Heads under 1601<\/b><br>Direction 2.4 provides that, in addition to the minor heads prescribed under the major head <b>'1601 \u2013 Grants-in-Aid from Central Government'<\/b>, new minor heads corresponding to programme minor heads in the Section 'Expenditure Heads (Revenue Account)' to which the assistance from Central Government relates may be opened <b>in the same manner as indicated in Direction No. 3.9<\/b> \u2014 that is, following the same nomenclature pattern prescribed for 3601\/3602 on the expenditure side.\"\r\n  },\r\n  {\r\n    id: 29,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 RECEIPT HEADS\",\r\n    question: \"Where interest or other earnings are received from a Grantee on unspent balances of Grants-in-Aid, the nature of the receipt, that is, whether it is interest or other earnings, is classified at the\",\r\n    options: [\r\n      \"minor head level\",\r\n      \"sub-head level\",\r\n      \"detailed head level\",\r\n      \"object head level\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 2.5 \u2013 Nature of Receipt Shown at Sub-head Level<\/b><br>The direction provides that <b>'the nature of the receipts i.e. Interest or other earnings may be classified at SUB-HEAD level'<\/b> below the minor head bearing code '801'. The parallel direction on the expenditure side (code '802') similarly requires the nature of the expenditure \u2014 interest, penal interest etc. \u2014 to be classified at sub-head level.\"\r\n  },\r\n  {\r\n    id: 30,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 RECEIPT HEADS\",\r\n    question: \"Consider the following statements regarding the transitory minor heads provided in the List:\\n1. 'Receipts Awaiting Transfer to other Minor Heads' is opened in the Section Receipt Heads (Revenue Account).\\n2. 'Expenditure Awaiting Transfer to other Heads\/Departments' is opened in the Section Expenditure Heads (Revenue Account).\\n3. Both may be opened irrespective of whether the amount would subsequently be transferred to the Capital Section or the Public Account.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>The Two Transitory Heads Compared<\/b><br><b>'Receipts Awaiting Transfer to other Minor Heads' (RAT, code '500') is opened under the functional major\/sub-major heads in the Section Receipt Heads (Revenue Account) \u2705<\/b>, and <b>'Expenditure Awaiting Transfer to other Heads\/Departments' (EAT, code '502') under the functional major\/sub-major heads in the Section Expenditure Heads (Revenue Account) \u2705<\/b>. In each case the direction expressly says the head may be opened <b>irrespective of whether the amount would subsequently be transferred to the Capital Section or the Public Account \u2705<\/b>. All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 31,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"Among the minor heads which may be opened below the major or sub-major heads even where not specifically prescribed, the one which is required to be placed as the first minor head is\",\r\n    options: [\r\n      \"'Other Expenditure'\",\r\n      \"'Direction and Administration'\",\r\n      \"'Training'\",\r\n      \"'Assistance to Autonomous Bodies'\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 3.1(a) \u2013 'Direction and Administration' (Code '001')<\/b><br>The minor head <b>'Direction and Administration' (Code '001') is expressly to be 'placed as the first minor head'<\/b> below the major\/sub-major head. This is consistent with the coding pattern, under which code '001' always represents Direction and Administration and minor head codes begin from '001' under each Sub-Major\/Major Head.\"\r\n  },\r\n  {\r\n    id: 32,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"Where there is separate establishment expenditure for 'monitoring, evaluation and statistics', the expenditure on such establishment may be distinctly recorded in accounts under a\",\r\n    options: [\r\n      \"separate minor head below the major or sub-major head concerned\",\r\n      \"sub-head under 'Direction and Administration' or other appropriate minor head\",\r\n      \"distinct sub-major head under the major head concerned\",\r\n      \"separate object head below the minor head 'Other Expenditure'\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Note under Direction 3.1 \u2013 Monitoring, Evaluation and Statistics<\/b><br>The note appearing under the minor head 'Other Expenditure' provides that <b>where there is separate establishment expenditure for 'monitoring evaluation and statistics', the expenditure on such establishment may be distinctly recorded in accounts under a SUB-HEAD under 'Direction and Administration' or other appropriate minor head, as the case may be<\/b> \u2014 not as a separate minor head.\"\r\n  },\r\n  {\r\n    id: 33,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"Which of the following minor heads may be opened below the major or sub-major heads in the Expenditure Heads (Revenue Account) even where not specifically prescribed?\\n1. Assistance to Public Sector and other undertakings\\n2. Assistance to Co-operatives\\n3. Assistance to Autonomous Bodies\\n4. Training\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Direction 3.1 \u2013 The Standard Minor Heads Permitted<\/b><br>The direction lists fourteen minor heads which may be opened even where not specifically prescribed: Direction and Administration (001), Other Expenditure (800), <b>Assistance to Public Sector and other undertakings (190) \u2705<\/b>, Assistance to Municipal Corporation (191), Assistance to Municipalities\/Municipal Councils (192), Assistance to Nagar Panchayats\/Notified Area Committees or equivalent (193), <b>Training (003) \u2705<\/b>, Assistance to Zilla Parishads\/District level Panchayats (196), Assistance to Block Panchayats\/Intermediate level Panchayats (197), Assistance to Gram Panchayats (198), <b>Assistance to Co-operatives (195) \u2705<\/b>, Assistance to Other Non-Government Institutions (199), <b>Assistance to Autonomous Bodies (188) \u2705<\/b> and Assistance to Industries\/Companies (187). All four are correct.\"\r\n  },\r\n  {\r\n    id: 34,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"The minor head 'Direction and Administration', when required to be operated in Irrigation, Roads and Bridges, Public Health and similar Divisions working on the Public Works Department pattern, will record expenditure on\",\r\n    options: [\r\n      \"acquisition of land and construction of buildings\",\r\n      \"designs, architecture, stores control and the like, for which a distinct sub-head may be opened\",\r\n      \"grants-in-aid to local bodies executing works\",\r\n      \"purchase of common tools and plant for executing works\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Note 1 under Direction 3.1<\/b><br>The minor head 'Direction and Administration', when required to be operated in Irrigation, Roads and Bridges, Public Health etc. Divisions working on the P.W.D. pattern, <b>will record expenditure on 'Designs, Architecture, stores control etc.', for which a distinct sub-head may be opened<\/b>. Expenditure on common tools and plant acquired by the Divisions for executing works is separately recorded under the minor head 'Machinery and Equipment' (code '052').\"\r\n  },\r\n  {\r\n    id: 35,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"Consider the following statements regarding the standard minor head 'Training':\\n1. Details of each Scheme, Project or Programme shall be indicated at the sub-head level below this minor head.\\n2. At the detailed head and object head levels, details of sub-schemes or activities and object of expenditure shall be indicated respectively.\\n3. Care should be taken to avoid double provisioning, budgeting and accounting of training expenditure both under this minor head and under establishment oriented minor heads.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Note 2 under Direction 3.1 \u2013 The 'Training' Minor Head (Code '003')<\/b><br>Note 2 requires that <b>details of each Scheme\/Project\/Programme shall be indicated at the SUB-HEAD level below the standard minor head 'Training' \u2705; at the detailed head and object head levels, details of sub-schemes or activities and object of expenditure shall be indicated respectively \u2705; and in this schematic arrangement, care should be taken to avoid double provisioning\/budgeting and accounting of training expenditure \u2014 both under the standard minor head 'Training' as well as establishment oriented minor heads such as 'Direction and Administration' \u2705<\/b>. All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 36,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"Assistance to private companies, manufacturers or exporters under the Production Linked Incentive Scheme and other similar schemes may be classified under the standard minor head\",\r\n    options: [\r\n      \"'187 \u2013 Assistance to Industries\/Companies'\",\r\n      \"'188 \u2013 Assistance to Autonomous Bodies'\",\r\n      \"'190 \u2013 Assistance to Public Sector and other undertakings'\",\r\n      \"'199 \u2013 Assistance to Other Non-Government Institutions'\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Note 3 under Direction 3.1 \u2013 Distinguishing Codes '190' and '187'<\/b><br>Note 3 clarifies that <b>assistance to Public Sector and other undertakings will be classified under the standard minor head '190', while assistance to private companies\/manufacturers\/exporters under the Production Linked Incentive Scheme and other similar schemes may be classified under the standard minor head '187 \u2013 Assistance to Industries\/Companies'<\/b>. The distinguishing factor is the public or private character of the recipient.\"\r\n  },\r\n  {\r\n    id: 37,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"Where an executing or agent Department incurs expenditure on behalf of a Functional Ministry or Department on receipt of approval or authorisation from the latter, it should normally\",\r\n    options: [\r\n      \"debit the expenditure to 'PAO Suspense'\",\r\n      \"debit the expenditure to 'Cash Settlement Suspense Account'\",\r\n      \"directly operate the Budget head of the Functional Ministry or Department\",\r\n      \"book the expenditure under the minor head 'Expenditure Awaiting Transfer to other Heads\/Departments'\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Direction 3.1 \u2013 The Normal Rule for Agency Expenditure<\/b><br>The direction lays down that <b>'normally, the executing\/agent Department incurring the expenditure, on receipt of approval\/authorisation etc. from the Functional Ministry\/Department will DIRECTLY OPERATE THE BUDGET HEAD OF THE LATTER and not debit the expenditure to PAO Suspense or CSSA as the case may be'<\/b>. Only if for any reason this procedure cannot be followed does the transitory minor head 'EAT' come into play.\"\r\n  },\r\n  {\r\n    id: 38,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"Where the transitory minor head 'Expenditure Awaiting Transfer to other Heads\/Departments' is operated for settling inter-departmental transactions, it is cleared on receipt of the amount from the other Department by affording\",\r\n    options: [\r\n      \"a minus credit to the transitory head in the following financial year\",\r\n      \"a minus debit to the transitory head during the same financial year in which the transaction has appeared in account\",\r\n      \"a fresh credit to the functional major head of the executing department\",\r\n      \"an inter-account transfer to the Public Account\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 3.1 \u2013 Clearance of the EAT Head<\/b><br>The direction provides that where this minor head is operated for settling inter-departmental transactions, <b>'the same may be cleared on receipt of the amount from the other Department by affording MINUS DEBIT to the transitory head DURING THE SAME FINANCIAL YEAR in which the transaction has appeared in account'<\/b>. Note the twin requirements \u2014 minus debit (the original entry being a debit) and clearance within the same financial year.\"\r\n  },\r\n  {\r\n    id: 39,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"The transitory minor head 'Expenditure Awaiting Transfer to other Heads\/Departments' may also be operated to accommodate\\n1. expenditure on a new scheme pending the opening of a new minor head therefor.\\n2. transactions which are presently being classified under 'Unclassified Suspense'.\\n3. transactions booked under 'Vouchers Suspense' wherever the vouchers are found wanting or are not readily susceptible of classification.\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Direction 3.1 \u2013 Additional Uses of the EAT Head<\/b><br>Besides recording expenditure incurred on behalf of another service department, this minor head <b>'may also be operated to accommodate expenditure on a new scheme pending opening of a new minor head therefor \u2705, or for the transactions which are presently being classified under Unclassified Suspense \u2705, and transactions booked under Vouchers Suspense wherever the vouchers are found wanting or are not readily susceptible of classification \u2705'<\/b>. All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 40,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"Contributions to international organisations related to specific functions, such as UNICEF, the World Health Organisation and the International Labour Organisation, are recorded under the minor head\",\r\n    options: [\r\n      \"'International Conference\/Meeting' (Code '790')\",\r\n      \"'International Co-operation' (Code '798')\",\r\n      \"'Other Expenditure' (Code '800')\",\r\n      \"'Transfer to Reserve Funds\/Deposits Accounts' (Code '797')\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 3.2 \u2013 'International Co-operation' (Code '798')<\/b><br>The minor head <b>'International Co-operation' (code '798')<\/b> may be opened under the functional major\/sub-major heads wherever necessary, <b>to record the contributions to the international organisations related to specific functions (e.g. UNICEF, WHO, ILO, etc.)<\/b>. The separate minor head 'International Conference\/Meeting' (code '790') is reserved for a different situation \u2014 where the expenditure on a conference or meeting is substantial.\"\r\n  },\r\n  {\r\n    id: 41,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"A separate minor head titled 'International Conference\/Meeting' may be opened below the functional major or sub-major head concerned where the expenditure estimated in a year on the conference or meeting is expected to be\",\r\n    options: [\r\n      \"rupees ten lakhs or more\",\r\n      \"rupees fifty lakhs or more\",\r\n      \"rupees one crore or more\",\r\n      \"rupees five crores or more\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Direction 3.2 \u2013 The One Crore Threshold<\/b><br>A suitable sub-head indicating the name of the conference\/meeting arranged by a Ministry\/Department may be opened under the minor head 'International Co-operation' wherever the expenditure thereon is not expected to justify a separate minor head. <b>Where, however, the expenditure estimated in a year is substantial \u2014 that is, expected to be RUPEES ONE CRORE OR MORE \u2014 a minor head titled 'International Conference\/Meeting' (code '790') may be opened<\/b> below the functional major\/sub-major head concerned.\"\r\n  },\r\n  {\r\n    id: 42,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"Where an amount written off on account of irrecoverable loans cannot be identified with any functional major head, the amount should be adjusted under the minor head 'Irrecoverable loans written off' below the major head\",\r\n    options: [\r\n      \"'2070 \u2013 Other Administrative Services'\",\r\n      \"'2075 \u2013 Miscellaneous General Services'\",\r\n      \"'3475 \u2013 Other General Economic Services'\",\r\n      \"'7615 \u2013 Miscellaneous Loans'\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 3.3 \u2013 Codes '792' and '795'<\/b><br>The minor head 'Irrecoverable Loans Written Off' (code '792') may be opened under the various functional major\/sub-major heads depending upon the purposes for which the loans or advances were granted. <b>Where, however, the purpose cannot be identified with any functional major head, the amount written off should be adjusted under the minor head 'Irrecoverable loans written off' (code '795') below the major head '2075 \u2013 Miscellaneous General Services'<\/b>. 'Loans to State Govt. written off' is adjusted under a distinct sub-head of the same nomenclature below that minor head under 2075.\"\r\n  },\r\n  {\r\n    id: 43,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"Under the minor head 'Transfer to Reserve Funds\/Deposits Accounts', the transfer to a specific Reserve Fund or Deposit Account appears as a distinct sub-head with the object head\",\r\n    options: [\r\n      \"'Grants-in-aid \u2013 General'\",\r\n      \"'Inter-Account Transfer'\",\r\n      \"'Other Charges'\",\r\n      \"'Suspense'\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 3.4 \u2013 Object Head 'Inter-Account Transfer'<\/b><br>Under the minor head 'Transfer to Reserve Funds\/Deposits Accounts' (code '797'), the transfer to a specific Reserve Fund or Deposit Account will appear as a distinct sub-head with the nomenclature 'Transfer to \u2026\u2026\u2026 (Name of the Reserve Fund\/Deposit Account)' <b>with an OBJECT HEAD 'Inter-Account Transfer'<\/b>. The same arrangement applies on the Capital side.\"\r\n  },\r\n  {\r\n    id: 44,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"Where expenditure is financed from a Reserve Fund or Deposit Account, the amount so financed is shown\",\r\n    options: [\r\n      \"as a deduct entry under a minor head 'Deduct \u2013 Amount met from \u2026 (Name of the Reserve Fund\/Deposit Account)' under the functional major or sub-major head where the actual expenditure stands debited\",\r\n      \"as a receipt under the functional receipt major head concerned\",\r\n      \"as a minus entry under the minor head 'Transfer to Reserve Funds\/Deposits Accounts'\",\r\n      \"only in a footnote to the Finance Accounts, without any entry in the accounts\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Direction 3.4 \u2013 The 'Deduct \u2013 Amount met from \u2026' Entry (Code '902')<\/b><br>The actual expenditure is debited to the relevant programme minor head under the functional major head in the Revenue, Capital or Loan Section depending on whether the expenditure is of a revenue, capital or loan nature. <b>Amounts financed from the Reserve Fund\/Deposit Accounts are shown as a DEDUCT ENTRY under the minor head 'Deduct \u2013 Amount met from \u2026\u2026\u2026 (Name of the Reserve Fund\/Deposit Account)', with a separate code say '902' etc., under the functional major\/sub-major head where under the actual expenditure stands debited<\/b>.\"\r\n  },\r\n  {\r\n    id: 45,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"Where expenditure is recorded initially under a minor head below a major head and the whole or a portion of it is recoverable by debit to another minor head under the same or a different major head, the amount recovered is to be recorded under a distinct\",\r\n    options: [\r\n      \"minor head 'Deduct \u2013 Recoveries of Overpayments'\",\r\n      \"sub-head 'Deduct amount transferred to \u2026 (Name of minor\/major head)'\",\r\n      \"object head 'Inter-Account Transfer'\",\r\n      \"detailed head below the minor head 'Other Expenditure'\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 3.5 \u2013 Inter-head Transfers of Recoverable Expenditure<\/b><br>The direction provides that whenever expenditure is recorded initially under a minor head below a major head, and either the whole or a portion of it is recoverable by debit to another minor head under the same or a different major head, <b>the amount recovered is to be recorded under a distinct SUB-HEAD 'Deduct amount transferred to \u2026\u2026\u2026 (Name of minor\/major head)' for this purpose<\/b>.\"\r\n  },\r\n  {\r\n    id: 46,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"The minor head 'Suspense' may be opened wherever necessary only under those major heads\",\r\n    options: [\r\n      \"under which grants-in-aid to local bodies are recorded\",\r\n      \"where expenditure on 'works' is involved and where the public works System of accounts is adopted\",\r\n      \"which fall in the Sector 'General Services'\",\r\n      \"which relate to departmentally run commercial undertakings\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 3.6 \u2013 The Restricted Use of the 'Suspense' Minor Head (Code '799')<\/b><br>The minor head 'Suspense' (code '799') may be opened wherever necessary, <b>ONLY under those major heads where expenditure on 'works' is involved and where the public works System of accounts is adopted<\/b>, keeping in view the provisions of <b>para 13.1.1 of the C.P.W.A. Code<\/b> or similar provisions of the States Works Accounts Codes\/Manuals.\"\r\n  },\r\n  {\r\n    id: 47,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"The minor head 'Suspense', where opened under a works major head, will have which of the following sub-heads?\\n1. Stock\\n2. Miscellaneous Works Advances\\n3. Work Shop Suspense\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Direction 3.6 \u2013 The Three Sub-heads of Works Suspense<\/b><br>The minor head 'Suspense' (code '799') will have the following sub-heads, viz. <b>(a) Stock \u2705, (b) Miscellaneous Works Advances \u2705 and (c) Work Shop Suspense \u2705<\/b>. All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 48,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"In respect of departments whose accounts follow the public works System of Accounts, expenditure on common tools and plant acquired by the Divisions for executing works of a revenue or capital nature is recorded under the minor head\",\r\n    options: [\r\n      \"'Construction' (Code '051')\",\r\n      \"'Machinery and Equipment' (Code '052')\",\r\n      \"'Suspense' (Code '799')\",\r\n      \"'Direction and Administration' (Code '001')\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 3.7 \u2013 'Machinery and Equipment' (Code '052')<\/b><br>In respect of departments whose accounts follow the public works System of Accounts, the minor head <b>'Machinery and Equipment' (code '052') wherever provided will record expenditure on common tools and plant acquired by the Divisions for executing works of a revenue or capital nature<\/b>, and will have suitable sub-heads like <b>'New Supplies' and 'Repairs and Carriage'<\/b>.\"\r\n  },\r\n  {\r\n    id: 49,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"In opening a new minor head below the major heads relating to grants-in-aid to State Governments and to Union Territory Governments, the nomenclature of the minor head is to indicate the\",\r\n    options: [\r\n      \"name of the recipient State or Union Territory followed by the amount of assistance\",\r\n      \"function as per the sub-major head, or as per the major head in the absence of a sub-major head, followed by the programme minor head\",\r\n      \"programme minor head followed by the name of the sponsoring Ministry\",\r\n      \"financial year in which the assistance is released followed by the scheme name\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 3.9 \u2013 Nomenclature Pattern for Grants-in-aid Minor Heads<\/b><br>New minor heads opened below '3601 \u2013 Grants-in-aid to State Governments' and '3602 \u2013 Grants-in-Aid to Union Territory Governments' must correspond to the programme minor heads in the Section 'Expenditure Heads (Revenue Account)' to which the assistance can be related. For this purpose <b>the nomenclature of the minor head may indicate the FUNCTION as per the sub-major head, or as per the major head in the absence of a sub-major head, on the revenue expenditure side, FOLLOWED BY THE PROGRAMME MINOR HEAD<\/b> \u2014 for example, 'Adult Education \u2013 Rural Functional Literacy Programmes', 'Crop Husbandry \u2013 Agricultural Engineering', 'Consumer Industries \u2013 Textiles'.\"\r\n  },\r\n  {\r\n    id: 50,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"Where the nomenclature of a sub-major head does not give an indication of the concerned function, the nomenclature of the new minor head opened below the grants-in-aid major heads will also indicate the name of the major head\",\r\n    options: [\r\n      \"in brackets after the sub-major head\",\r\n      \"in brackets before the sub-major head\",\r\n      \"followed by the words 'Other Grants'\",\r\n      \"only where the assistance exceeds rupees one crore\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Direction 3.9 \u2013 The Bracket Convention<\/b><br>When the nomenclature of the sub-major head does not give an indication of the concerned function, <b>the nomenclature of the minor head will also indicate the name of the major head IN BRACKETS AFTER THE SUB-MAJOR HEAD<\/b> \u2014 for example, <b>'General (Medical &amp; Public Health) \u2013 Health Statistics and Evaluation'<\/b> and <b>'General (Nutrition) \u2013 Diet Surveys and Nutrition Planning'<\/b>.\"\r\n  },\r\n  {\r\n    id: 51,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"Where it is not possible to identify the assistance given to a State Government with any programme distinctly, the nomenclature of the minor head will indicate the relevant sub-major or major head followed by the words\",\r\n    options: [\r\n      \"'Other Expenditure'\",\r\n      \"'Other Grants'\",\r\n      \"'Miscellaneous Assistance'\",\r\n      \"'Unclassified'\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 3.9 \u2013 The Residual Nomenclature<\/b><br>Where it is not possible to identify the assistance with any programme distinctly, <b>the minor head will indicate the relevant sub-major\/major head as above, followed by the words 'OTHER GRANTS'<\/b> \u2014 e.g. <b>'General (Education) \u2013 Other Grants', 'Crop Husbandry \u2013 Other Grants'<\/b>. The corresponding residual formula in the Loans and Advances sector is '\u2026 Other Loans'.\"\r\n  },\r\n  {\r\n    id: 52,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"Where the nomenclature of a new minor head to be opened below the grants-in-aid major heads cannot be fitted into any of the prescribed patterns,\",\r\n    options: [\r\n      \"the advice of the Controller General of Accounts should be sought\",\r\n      \"the approval of the Comptroller and Auditor General of India should be obtained\",\r\n      \"the minor head should be opened under 'Other Expenditure'\",\r\n      \"the matter should be referred to the Budget Division of the Ministry of Finance\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Direction 3.9 \u2013 Reference to the C.G.A.<\/b><br>The direction concludes that <b>'when the nomenclature of a new minor head to be opened cannot be fitted in any of the above pattern, advice of the C.G.A. should be sought'<\/b>. This is consistent with the CGA's role as the authority issuing the List, and with the requirement that the Computer Cell of the CGA's organisation be consulted before any new code is allotted or an existing code altered.\"\r\n  },\r\n  {\r\n    id: 53,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"Recoveries of overpayments, whether made in cash or by short drawl from a bill, during the same financial year in which such overpayments were made, shall be recorded as\",\r\n    options: [\r\n      \"receipts under the corresponding functional receipt major head\",\r\n      \"reduction of expenditure under the concerned Service Head\",\r\n      \"a distinct minor head 'Deduct-Recoveries of Overpayments' below the concerned major head\",\r\n      \"a credit to the Public Account under 'Suspense Accounts'\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 3.10 \u2013 Same-Year Recoveries<\/b><br>The direction provides that <b>recoveries of overpayments, whether made in cash or by short drawl from a bill, DURING THE SAME FINANCIAL YEAR in which such overpayments were made, shall be recorded as REDUCTION OF EXPENDITURE under the concerned Service Head<\/b>. The distinct minor head 'Deduct-Recoveries of Overpayments' is used only for recoveries pertaining to previous year(s).\"\r\n  },\r\n  {\r\n    id: 54,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"Recoveries of overpayments pertaining to previous years are recorded under a distinct minor head 'Deduct-Recoveries of Overpayments' below the concerned major or sub-major head. This is done\",\r\n    options: [\r\n      \"by reducing the gross expenditure under the functional major or sub-major head in the Appropriation Accounts\",\r\n      \"without affecting the gross expenditure under the functional major or sub-major head in the Appropriation Accounts\",\r\n      \"by transferring the amount to the Contingency Fund\",\r\n      \"only where the amount recovered exceeds rupees one crore\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 3.10 \u2013 Code '911' and Its Effect<\/b><br>Recoveries of overpayments pertaining to previous year(s) are recorded under the distinct minor head <b>'Deduct-Recoveries of Overpayments' (code '911')<\/b> below the concerned major\/sub-major head, <b>'without affecting the gross expenditure under the functional Major\/Sub-Major Head in the Appropriation Accounts'<\/b>. The integrity of the current year's appropriation comparison is thus preserved.\"\r\n  },\r\n  {\r\n    id: 55,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"Refund of the unspent balance of a grant or contribution received during the same financial year in which the grant was given shall be recorded as\",\r\n    options: [\r\n      \"reduction of expenditure under the concerned Grant-in-aid major or sub-major head\",\r\n      \"a receipt under the major head 'Grants-in-aid from Central Government'\",\r\n      \"a deduct entry under the minor head 'Deduct Recoveries of unspent balance'\",\r\n      \"a credit to the Public Account under 'Civil Deposits'\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Direction 3.10 \u2013 Same-Year Refund of Unspent Balances<\/b><br>The direction provides that <b>refund of unspent balance of grant\/contribution DURING THE SAME FINANCIAL YEAR shall be recorded as REDUCTION OF EXPENDITURE under the concerned Grant-in-aid major\/sub-major head<\/b> \u2014 the same principle that governs same-year recoveries of overpayments. Distinct 'Deduct' minor heads come into play only for refunds received in subsequent year(s).\"\r\n  },\r\n  {\r\n    id: 56,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"Investments made by the Government of India in Nationalised Banks and subsequently written down to adjust the losses incurred by the banks may be shown as\",\r\n    options: [\r\n      \"'Deduct Recoveries' below the line in the Capital Section\",\r\n      \"'Deduct Recoveries' below the line in the Revenue Section\",\r\n      \"expenditure under the minor head 'Irrecoverable Loans Written Off'\",\r\n      \"a reduction of receipts under the major head 'Dividends and Profits'\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Note under Direction 3.10 \u2013 Write-down of Bank Investments<\/b><br>The note provides that <b>'the investments made by Govt. of India in Nationalised Banks and subsequently being written down to adjust the losses incurred by banks, may be shown as Deduct Recoveries BELOW THE LINE in the CAPITAL SECTION'<\/b> \u2014 logically so, since the original investment itself was capital expenditure.\"\r\n  },\r\n  {\r\n    id: 57,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (REVENUE ACCOUNT)\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 901\\nB. 902\\nC. 911\\nD. 912\\nList-II\\n1. Deduct-Recoveries of Overpayments\\n2. Deduct Recoveries of unspent balance, below the major head for technical and economic co-operation with other countries\\n3. Deduct-Receipts and Recoveries on capital account\\n4. Deduct amount met from the Reserve Fund\/Deposit Account\",\r\n    options: [\r\n      \"A-3, B-4, C-1, D-2\",\r\n      \"A-1, B-3, C-2, D-4\",\r\n      \"A-3, B-1, C-4, D-2\",\r\n      \"A-4, B-2, C-3, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>The Deduct Codes Distinguished<\/b><br><b>901 \u2013 Deduct-Receipts and Recoveries on capital account<\/b> (a minor head, by way of exception, for Government trading schemes); <b>902 \u2013 Deduct amount met from \u2026 (Name of the Reserve Fund\/Deposit Account)<\/b>; <b>911 \u2013 Deduct-Recoveries of Overpayments<\/b>, for recoveries pertaining to previous years, operated without affecting the gross expenditure in the Appropriation Accounts; and <b>912 \u2013 Deduct Recoveries of unspent balance<\/b>, below major head 3605. (Code 913 is the parallel head below 3601\/3602.) Hence A-3, B-4, C-1, D-2.\"\r\n  },\r\n  {\r\n    id: 58,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (CAPITAL ACCOUNT)\",\r\n    question: \"Which of the following minor heads may be opened below the major or sub-major heads in the Expenditure Heads (Capital Account) even where not specifically prescribed?\\n1. Direction and Administration\\n2. Other Expenditure\\n3. Training\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Direction 4.1 \u2013 Only Two Standard Minor Heads Listed<\/b><br>For the Expenditure Heads (Capital Account), the direction permits only <b>(a) 'Direction and Administration' (code '001') \u2705 and (b) 'Other Expenditure' (code '800') \u2705<\/b> to be opened below the major\/sub-major head wherever necessary even where not specifically prescribed, subject to the note below para 3.1. <b>'Training' (code '003') figures in the list applicable to the Revenue Account, not in this shorter Capital Account list<\/b> \u2014 so Statement 3 is incorrect.\"\r\n  },\r\n  {\r\n    id: 59,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (CAPITAL ACCOUNT)\",\r\n    question: \"In the Expenditure Heads (Capital Account), investment in equity shares of a public sector undertaking is recorded under the minor head 'Investments in Public Sector and Other Undertakings'. The name of the undertaking concerned appears as a\",\r\n    options: [\r\n      \"separate minor head below the major head\",\r\n      \"sub-head below that minor head\",\r\n      \"detailed head below the object head\",\r\n      \"distinct sub-major head\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 4.2 \u2013 Code '190' in the Capital Section<\/b><br>The minor head <b>'Investments in Public Sector and Other Undertakings' (code '190')<\/b> for investment in equity shares etc. may be opened wherever necessary if not specifically provided below the functional major\/sub-major heads of Expenditure Heads (Capital Account), and <b>'the name of Public Sector and Other Undertaking will appear as a SUB-HEAD below this minor head'<\/b>.\"\r\n  },\r\n  {\r\n    id: 60,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (CAPITAL ACCOUNT)\",\r\n    question: \"The minor head 'Investments in Cooperatives' is opened below the functional major or sub-major head depending upon the function of the cooperatives concerned. Accordingly, 'Dairy Cooperatives' would be opened below the major head\",\r\n    options: [\r\n      \"'4250 \u2013 Capital Outlay on other Social Services'\",\r\n      \"'4404 \u2013 Capital Outlay on Dairy Development'\",\r\n      \"'4425 \u2013 Capital Outlay on Co-operation'\",\r\n      \"'2404 \u2013 Dairy Development'\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 4.2 \u2013 The Illustrations Given<\/b><br>'Investments in Cooperatives' (code '195') could be opened as a minor head even if not specifically provided below the functional major\/sub-major heads, depending on the function of the cooperatives \u2014 e.g. <b>'Dairy Cooperatives' could be opened below 'MH 4404 \u2013 Capital Outlay on Dairy Development'<\/b>, and <b>'Labour Cooperatives' below 'MH 4250 \u2013 Capital Outlay on other Social Services'<\/b>. Each cooperative society will be a distinct sub-head below the minor head.\"\r\n  },\r\n  {\r\n    id: 61,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (CAPITAL ACCOUNT)\",\r\n    question: \"Investments made in the form of debentures should be recorded under the relevant major head in the section\",\r\n    options: [\r\n      \"'Expenditure Heads (Capital Account)'\",\r\n      \"'F \u2013 Loans and Advances'\",\r\n      \"'E \u2013 Public Debt'\",\r\n      \"'K \u2013 Deposits and Advances'\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 4.2 \u2013 Debentures Treated as Loans<\/b><br>While investment in equity shares is recorded under the minor head 'Investments in Public Sector and Other Undertakings' in the Capital Section, the direction expressly provides that <b>'investments in the form of DEBENTURES should however be recorded under the relevant major head in section F \u2013 Loans and Advances'<\/b> \u2014 reflecting the essentially loan-like character of a debenture.\"\r\n  },\r\n  {\r\n    id: 62,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (CAPITAL ACCOUNT)\",\r\n    question: \"'Deduct-Receipts and Recoveries on Capital Account' may ordinarily be opened as a\",\r\n    options: [\r\n      \"minor head below the relevant capital major or sub-major head\",\r\n      \"sub-head below the relevant minor heads under the various capital major or sub-major heads wherefrom the expenditure was initially incurred\",\r\n      \"sub-major head under the capital major head concerned\",\r\n      \"distinct object head under the minor head 'Other Expenditure'\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 4.3 \u2013 Ordinarily a Sub-head<\/b><br>The direction provides that 'Deduct-Receipts and Recoveries on Capital Account' <b>may be opened, wherever necessary, as a SUB-HEAD below the relevant minor heads under the various capital major\/sub-major heads wherefrom the expenditure was initially incurred<\/b>. Where such receipts and recoveries are not identifiable with any programme minor head, they may be adjusted as a sub-head under the minor head <b>'Other Expenditure' (Code '800')<\/b> under the concerned major\/sub-major head.\"\r\n  },\r\n  {\r\n    id: 63,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (CAPITAL ACCOUNT)\",\r\n    question: \"As an exception, recoveries such as sale proceeds relating to schemes of Government trading, where expenditure on bulk purchase and distribution of certain commodities is required to be shown in the Capital Section of accounts, may be shown under a distinct\",\r\n    options: [\r\n      \"minor head 'Deduct-Receipts and Recoveries on capital account' (Code '901')\",\r\n      \"sub-head 'Deduct-Receipts and Recoveries on capital account' (Code '902')\",\r\n      \"minor head 'Other Expenditure' (Code '800')\",\r\n      \"object head 'Inter-Account Transfer'\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Direction 4.3 \u2013 The Government Trading Exception<\/b><br>By way of exception to the general rule that such recoveries are shown as a sub-head, <b>recoveries (sale proceeds etc.) relating to schemes of Government trading, where expenditure on bulk purchase and distribution of certain commodities is required to be shown in the Capital Section of accounts, may be shown under a distinct MINOR HEAD 'Deduct-Receipts and Recoveries on capital account' (Code '901') to be opened below the concerned major head<\/b>.\"\r\n  },\r\n  {\r\n    id: 64,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (CAPITAL ACCOUNT)\",\r\n    question: \"Where an amount transferred to a Reserve Fund through a Capital Head is not fully utilised during the year, the prescribed course of action is that\",\r\n    options: [\r\n      \"the unutilised amount shall be written back to the Consolidated Fund at the close of the year\",\r\n      \"a note shall be added in the relevant Statement of the Finance Account in respect of each such Capital Major head, indicating the amount transferred and the amount not utilised\",\r\n      \"the transfer shall be reversed by affording a minus debit to the minor head 'Transfer to Reserve Funds\/Deposits Accounts'\",\r\n      \"the unutilised amount shall be carried to the minor head 'Other Expenditure'\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 4.4(b) \u2013 Disclosure in the Finance Accounts<\/b><br>In cases where the amount transferred to Reserve Funds through Capital Heads is not fully utilised during the year, <b>a note shall be added in the relevant Statement(s) of the Finance Account in respect of each such Capital Major head<\/b>, in the following form: 'An amount of \u20b9 \u2026\u2026 was transferred to Reserve Fund through Major head XXXX (name of respective Capital Head), out of which \u20b9 \u2026\u2026 has not been utilised during the financial year 20xx-20xx'.\"\r\n  },\r\n  {\r\n    id: 65,\r\n    chapter: \"GENERAL DIRECTIONS \u2013 EXPENDITURE HEADS (CAPITAL ACCOUNT)\",\r\n    question: \"The directions relating to the opening of the minor head 'Suspense' and of the Development Action Plans for Scheduled Castes and Scheduled Tribes apply\",\r\n    options: [\r\n      \"only to the Expenditure Heads (Revenue Account)\",\r\n      \"to the Expenditure Heads (Capital Account) also\",\r\n      \"only to the Receipt Heads (Revenue Account)\",\r\n      \"only to the Public Account\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 4.5 \u2013 Extension to the Capital Account<\/b><br>Direction 4.5 provides that <b>'the provisions in the directions 3.6 and 3.8 apply to Expenditure Heads (Capital Account) also'<\/b> \u2014 that is, the minor head 'Suspense' (code '799', restricted to works major heads following the public works System of accounts) and the minor heads DAPSC (789) and DAPST (796). Direction 3.8 itself expressly refers to both the Revenue Account and the Capital Account. The same two directions also apply mutatis mutandis to the sector 'F \u2013 Loans and Advances'.\"\r\n  },\r\n  {\r\n    id: 66,\r\n    chapter: \"DEPARTMENTALLY RUN COMMERCIAL UNDERTAKINGS AND STATE TRADING SCHEMES\",\r\n    question: \"For departmentally run commercial undertakings and State Trading Schemes declared as commercial, a distinct minor head may be opened for each or a group of similar such undertakings or schemes. The range of codes reserved for such minor heads is\",\r\n    options: [\r\n      \"'001' to '100'\",\r\n      \"'101' to '200'\",\r\n      \"'201' to '300'\",\r\n      \"'750' to '900'\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Direction 5.1 \u2013 Codes '201' to '300'<\/b><br>For departmentally run commercial undertakings and State Trading Schemes declared as commercial, <b>a distinct minor head (code '201' to '300') for each or a group of similar such undertakings or schemes, as may be found convenient, may be opened under the appropriate functional receipt \/ revenue expenditure (working expenses) \/ capital expenditure heads respectively<\/b>. Codes '001' to '100' and a few from '750' to '900' are reserved for standard minor heads.\"\r\n  },\r\n  {\r\n    id: 67,\r\n    chapter: \"DEPARTMENTALLY RUN COMMERCIAL UNDERTAKINGS AND STATE TRADING SCHEMES\",\r\n    question: \"A distinct minor head for a departmentally run commercial undertaking declared as commercial may be opened under the appropriate functional\\n1. receipt head.\\n2. revenue expenditure (working expenses) head.\\n3. capital expenditure head.\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Direction 5.1 \u2013 The Three Sections Covered<\/b><br>The distinct minor head (code '201' to '300') may be opened <b>'under the appropriate functional receipt \u2705 \/ revenue expenditure (working expenses) \u2705 \/ capital expenditure \u2705 respectively'<\/b> \u2014 so that the receipts, working expenses and capital outlay of the same undertaking are identifiable under a correspondingly numbered minor head in each Section.\"\r\n  },\r\n  {\r\n    id: 68,\r\n    chapter: \"DEPARTMENTALLY RUN COMMERCIAL UNDERTAKINGS AND STATE TRADING SCHEMES\",\r\n    question: \"Revenue receipts from departmental commercial undertakings and State Trading Schemes declared commercial may be recorded under the minor head concerned as\",\r\n    options: [\r\n      \"sub-heads such as 'Receipts from sales' and 'Other Receipts'\",\r\n      \"a single sub-head 'Trading Receipts'\",\r\n      \"detailed heads below the standard minor head 'Services and Service Fees'\",\r\n      \"object heads below the minor head 'Other Receipts'\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Direction 5.1 \u2013 Receipt-side Sub-heads<\/b><br>The direction provides that <b>revenue receipts from departmental Commercial Undertakings and State Trading Schemes declared Commercial may be recorded under suitable SUB-HEADS such as 'Receipts from sales' and 'Other Receipts' under the minor head concerned<\/b>.\"\r\n  },\r\n  {\r\n    id: 69,\r\n    chapter: \"DEPARTMENTALLY RUN COMMERCIAL UNDERTAKINGS AND STATE TRADING SCHEMES\",\r\n    question: \"The working expenses or revenue expenditure of a departmentally run commercial undertaking may be recorded under suitable sub-heads such as\\n1. Management.\\n2. Operation and Maintenance.\\n3. Renewals and Replacements.\\n4. Interest on Capital.\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Direction 5.1 \u2013 Sub-heads for Working Expenses<\/b><br>Working expenses or revenue expenditure may be recorded under suitable sub-heads such as <b>'Management' \u2705, 'Operation and Maintenance' \u2705, 'Renewals &amp; Replacements' \u2705, 'Machinery and Equipments', 'Other Expenditure', 'Interest on Capital' \u2705, 'Suspense' and 'Contributions to funds'<\/b>, with suitable detailed heads thereunder. All four listed sub-heads are among those prescribed.\"\r\n  },\r\n  {\r\n    id: 70,\r\n    chapter: \"DEPARTMENTALLY RUN COMMERCIAL UNDERTAKINGS AND STATE TRADING SCHEMES\",\r\n    question: \"In the case of State Trading Schemes which are not declared as commercial, distinct heads for each or a group of similar such schemes may be opened as\",\r\n    options: [\r\n      \"minor heads under the appropriate functional major or sub-major heads\",\r\n      \"sub-heads under the relevant programme minor head below the appropriate revenue functional receipt or expenditure major or sub-major heads\",\r\n      \"sub-major heads under the functional major head concerned\",\r\n      \"detailed heads below the minor head 'Other Expenditure'\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 5.2 \u2013 Non-Commercial Trading Schemes Get Sub-heads, Not Minor Heads<\/b><br>For State Trading Schemes <b>not<\/b> declared as commercial, <b>distinct SUB-HEADS for each or a group of similar such schemes, as may be found convenient, may be opened under the relevant programme minor head below the appropriate revenue functional receipt\/expenditure major\/sub-major heads<\/b>. The distinct minor head in the '201' to '300' range is reserved for undertakings and schemes declared commercial.\"\r\n  },\r\n  {\r\n    id: 71,\r\n    chapter: \"DEPARTMENTALLY RUN COMMERCIAL UNDERTAKINGS AND STATE TRADING SCHEMES\",\r\n    question: \"Where it is decided to meet the expenditure on a State Trading Scheme not declared as commercial from capital, the receipts from such a scheme will be treated as\",\r\n    options: [\r\n      \"revenue receipts under the corresponding functional receipt major head\",\r\n      \"reduction of Capital Expenditure under the relevant sub-heads\",\r\n      \"a credit to the Public Account under 'Civil Deposits'\",\r\n      \"miscellaneous capital receipts under the major head '4000'\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 5.2 \u2013 Receipts as Reduction of Capital Expenditure<\/b><br>Where it is decided to meet the expenditure on such a trading scheme from capital, distinct sub-heads may be opened under the relevant minor head below the functional Capital major\/sub-major head; <b>'the receipts from such schemes will, however, be treated as REDUCTION OF CAPITAL EXPENDITURE under the relevant sub-heads'<\/b>. Where it is not possible to identify the sub-heads, these receipts may be adjusted under a minor head with the nomenclature 'Deduct \u2013 Receipts &amp; Recoveries on Capital Account' (code '901').\"\r\n  },\r\n  {\r\n    id: 72,\r\n    chapter: \"DEPARTMENTALLY RUN COMMERCIAL UNDERTAKINGS AND STATE TRADING SCHEMES\",\r\n    question: \"In the case of State Trading Schemes with revolving funds from an advance to be credited to a personal ledger account within the major head, the additional sub-heads or detailed heads which may be opened are\",\r\n    options: [\r\n      \"'Advances' and 'Suspense' (Personal Deposits)\",\r\n      \"'Receipts from sales' and 'Other Receipts'\",\r\n      \"'Stock' and 'Miscellaneous Works Advances'\",\r\n      \"'Management' and 'Operation and Maintenance'\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Direction 5.3 \u2013 Revolving Fund Schemes<\/b><br>In the case of State Trading Schemes with revolving funds from an advance to be credited to a personal ledger account within the major head, <b>the additional sub-heads\/detailed heads (as the case may be) 'ADVANCES' and 'SUSPENSE' (Personal Deposits) may be opened<\/b>.\"\r\n  },\r\n  {\r\n    id: 73,\r\n    chapter: \"LOANS AND ADVANCES\",\r\n    question: \"Which one of the following minor heads may be opened in the Loan Section but does not figure among the standard minor heads prescribed for assistance in the Expenditure Heads (Revenue Account)?\",\r\n    options: [\r\n      \"Loans to Public Sector and Other Undertakings\",\r\n      \"Loans to Voluntary Organisations\",\r\n      \"Loans to Co-operatives\",\r\n      \"Loans to Autonomous Bodies\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 6.1(e) \u2013 Code '194', Peculiar to the Loan Section<\/b><br>The list of minor heads which may be opened in the Loan Section includes <b>'Loans to Voluntary Organisations' (Code '194')<\/b>, and the table of Standard Minor Head Codes shows code '194' with the nomenclature 'Loans to Voluntary Organisations' referenced only to direction 6.1. There is no corresponding 'Assistance to Voluntary Organisations' in the list under direction 3.1 for the Revenue Account. The other three appear in both lists \u2014 190, 195 and 188.\"\r\n  },\r\n  {\r\n    id: 74,\r\n    chapter: \"LOANS AND ADVANCES\",\r\n    question: \"Which of the following minor heads may be opened wherever necessary, if not specifically provided, below the functional major or sub-major heads in the Loan Section?\\n1. Loans to Municipal Corporation\\n2. Loans to Nagar Panchayats \/ Notified Area Committees or equivalent thereof\\n3. Loans to Trading and Other Non-Government Institutions\\n4. Loans to Autonomous Bodies\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Direction 6.1 \u2013 The Eleven Minor Heads in the Loan Section<\/b><br>The following may be opened wherever necessary if not specifically provided: Loans to Public Sector and Other Undertakings (190), <b>Loans to Municipal Corporation (191) \u2705<\/b>, Loans to Municipalities\/Municipal Councils (192), <b>Loans to Nagar Panchayats\/Notified Area Committees or equivalent thereof (193) \u2705<\/b>, Loans to Voluntary Organisations (194), Loans to Co-operatives (195), Loans to Zilla Parishads\/District level Panchayats (196), Loans to Block Panchayats\/Intermediate level Panchayats (197), Loans to Gram Panchayats (198), <b>Loans to Trading and Other Non-Government Institutions (199) \u2705<\/b> and <b>Loans to Autonomous Bodies (188) \u2705<\/b>. All four are correct.\"\r\n  },\r\n  {\r\n    id: 75,\r\n    chapter: \"LOANS AND ADVANCES\",\r\n    question: \"'Loans to Fishermen's Co-operatives' would be opened as a minor head bearing the code '195' below the major head\",\r\n    options: [\r\n      \"'6250 \u2013 Loans for other Social Services'\",\r\n      \"'6405 \u2013 Loans for Fisheries'\",\r\n      \"'6425 \u2013 Loans for Co-operation'\",\r\n      \"'6435 \u2013 Loans for Other Agricultural Programmes'\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 6.1 \u2013 The Illustrations Given<\/b><br>The direction illustrates the functional placement of co-operative loans: <b>'Loans to Fishermen's Co-operatives' could be opened below the major head '6405 \u2013 Loans for Fisheries'<\/b>, and <b>'Loans to Labour Co-operatives' below the major head '6250 \u2013 Loans for other Social Services'<\/b>, in both cases <b>with the minor head code '195'<\/b>. The placement follows the function served, not the co-operative character of the borrower.\"\r\n  },\r\n  {\r\n    id: 76,\r\n    chapter: \"LOANS AND ADVANCES\",\r\n    question: \"Where loans are granted to public sector undertakings, municipal bodies, panchayats or voluntary organisations under the standard minor heads prescribed in the Loan Section, each such undertaking, body or organisation will appear as a\",\r\n    options: [\r\n      \"distinct sub-head below the respective minor head\",\r\n      \"distinct minor head below the major head\",\r\n      \"detailed head below the object head\",\r\n      \"distinct sub-major head\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Direction 6.1 \u2013 Each Borrower a Sub-head<\/b><br>The direction provides that <b>each 'Public Sector and Other Undertaking', 'Municipal Corporation \/ Municipality \/ Municipal Council \/ Nagar Panchayat \/ Intermediate level Panchayat \/ Zilla Parishad \/ District level Panchayat \/ Block Panchayat \/ Gram Panchayat', 'Voluntary Organisation' etc. will be a distinct SUB-HEAD below the respective minor heads<\/b>.\"\r\n  },\r\n  {\r\n    id: 77,\r\n    chapter: \"LOANS AND ADVANCES\",\r\n    question: \"For cases in the Loan Section which are not covered by the standard minor heads prescribed for loans to undertakings, local bodies and other institutions, sub-heads may be opened under the relevant programme minor heads to indicate the schemes for which the loans are granted. The institutions or organisations to which loans are granted under each scheme will appear as\",\r\n    options: [\r\n      \"sub-heads under the programme minor head\",\r\n      \"detailed heads under the sub-heads concerned\",\r\n      \"object heads under the detailed heads concerned\",\r\n      \"separate minor heads under the major head concerned\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 6.1 \u2013 The Three-Level Arrangement<\/b><br>For cases not covered under the standard minor heads, <b>sub-heads may be opened under the relevant programme minor heads to indicate the SCHEMES for which the loans are granted<\/b>, and <b>'the institution \/ organisation(s) etc. to which loans are granted under each scheme will appear as DETAILED HEADS under the sub-heads concerned'<\/b>. Minor head \u2192 scheme at sub-head \u2192 borrower at detailed head.\"\r\n  },\r\n  {\r\n    id: 78,\r\n    chapter: \"LOANS AND ADVANCES\",\r\n    question: \"Expenditure of a loan nature which is met from a Reserve Fund or Deposit Account is reflected under the relevant programme minor head, and the adjustment of the expenditure against the Reserve Fund or Deposit Account is shown as\",\r\n    options: [\r\n      \"a deduct entry under the minor head 'Deduct amount met from \u2026 (Name of the Reserve Fund\/Deposit Account)' with code number '902' etc.\",\r\n      \"a receipt under the major head 'Miscellaneous Capital Receipts'\",\r\n      \"a minus credit under the minor head 'Transfer to Reserve Funds\/Deposits Accounts'\",\r\n      \"a distinct sub-head under the minor head 'Other Loans'\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Direction 6.4 \u2013 Loan Expenditure Met from Reserve Funds<\/b><br>Expenditure of a loan nature met from a Reserve Fund\/Deposit Account is reflected under the relevant programme minor head, and <b>the adjustment of expenditure against the Reserve Fund\/Deposit Account is shown as a DEDUCT ENTRY under the minor head 'Deduct amount met from \u2026\u2026\u2026 (Name of the Reserve Fund\/Deposit Account)' with code number '902' etc.<\/b> under the functional major\/sub-major head \u2014 in the same manner as prescribed for revenue expenditure.\"\r\n  },\r\n  {\r\n    id: 79,\r\n    chapter: \"LOANS AND ADVANCES\",\r\n    question: \"New minor heads opened below the major heads relating to loans and advances from the Central Government and to State and Union Territory Governments must correspond to the programme in a particular Section. The Section is determined by\",\r\n    options: [\r\n      \"the Section from which the lending Government meets the loan\",\r\n      \"the Section under which the loan is intended to be utilised by the borrowing Government\",\r\n      \"the Section in which the corresponding receipt head falls\",\r\n      \"the nature of the security offered by the borrowing Government\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 6.5 \u2013 The Borrowing Government's Utilisation Decides the Section<\/b><br>In addition to the minor heads codified below '6004 \u2013 Loans and Advances from Central Government', '7601 \u2013 Loans and Advances to State Governments' and '7602 \u2013 Loans and Advances to Union Territories' Governments', new minor heads may be opened corresponding to the programme in the Section 'Expenditure Heads (Revenue Account)', or 'Expenditure Heads (Capital Account)', or 'F \u2013 Loans and Advances', <b>'depending upon the SECTION UNDER WHICH THE LOAN IS INTENDED TO BE UTILISED BY THE BORROWING GOVERNMENT'<\/b>.\"\r\n  },\r\n  {\r\n    id: 80,\r\n    chapter: \"LOANS AND ADVANCES\",\r\n    question: \"For exhibiting a loan given for the construction of hostels of affiliated colleges, which is to be utilised by the borrowing Government under the sector 'Loans and Advances', the nomenclature of the minor head would be\",\r\n    options: [\r\n      \"'University and Higher Education \u2013 Assistance to non-Government Colleges and Institutes'\",\r\n      \"'Capital Outlay on Village and Small Industries \u2013 Handloom Industries'\",\r\n      \"'Loans for Education, Sports, Art and Culture \u2013 General Education \u2013 University and Higher Education'\",\r\n      \"'General (Education) \u2013 Other Loans'\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Direction 6.5 \u2013 The Third Illustration<\/b><br>The direction gives three illustrations: under 'Expenditure Heads (Revenue Account)', for grant assistance for construction of affiliated colleges, the minor head would be 'University and Higher Education \u2013 Assistance to non-Government Colleges and Institutes'; under 'Expenditure Heads (Capital Account)', for assistance for investment in State Apex Societies of Handlooms, it would be 'Capital Outlay on Village and Small Industries \u2013 Handloom Industries'; and <b>under 'F \u2013 Loans and Advances', for loans for construction of hostels of affiliated colleges, the nomenclature would be 'Loans for Education, Sports, Art and Culture \u2013 General Education \u2013 University and Higher Education'<\/b>.\"\r\n  },\r\n  {\r\n    id: 81,\r\n    chapter: \"LOANS AND ADVANCES\",\r\n    question: \"Where it is not possible to identify a loan given to a State Government with any distinct programme head, the nomenclature of the minor head will indicate the relevant sub-major or major head followed by the words\",\r\n    options: [\r\n      \"'Other Grants'\",\r\n      \"'Other Loans'\",\r\n      \"'Other Expenditure'\",\r\n      \"'Miscellaneous Loans'\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 6.5 \u2013 The Residual Formula in the Loan Section<\/b><br>Where it is not possible to identify the loan with any distinct programme head, <b>the minor head will indicate the relevant sub-major\/major head as above, followed by the words 'OTHER LOANS'<\/b> \u2014 e.g. <b>'Special Education \u2013 Other Loans', 'General (Education) \u2013 Other Loans', 'Crop Husbandry \u2013 Other Loans'<\/b>. The corresponding residual formula on the grants-in-aid side is '\u2026 Other Grants'.\"\r\n  },\r\n  {\r\n    id: 82,\r\n    chapter: \"LOANS AND ADVANCES\",\r\n    question: \"In the Loan Section, where the nomenclature of the sub-major head does not give an indication of the concerned function, the nomenclature of the minor head shall indicate the major head\",\r\n    options: [\r\n      \"in brackets after the sub-major head, as in 'General \u2013 (Education) \u2013 Scholarships'\",\r\n      \"before the sub-major head, without brackets\",\r\n      \"only in the detailed head below the minor head\",\r\n      \"only where the loan exceeds rupees one crore\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Direction 6.5 \u2013 The Bracket Convention in the Loan Section<\/b><br>When the nomenclature of the sub-major head does not give an indication of the concerned function, <b>the nomenclature of the minor head shall indicate the major head also IN BRACKETS AFTER THE SUB-MAJOR HEAD<\/b> \u2014 e.g. <b>'General \u2013 (Education) \u2013 Scholarships'<\/b> and <b>'General \u2013 (Urban Development) \u2013 Assistance to local bodies \/ corporations \/ Urban Development Authorities \/ Town Improvement Boards etc.'<\/b> This mirrors the convention prescribed for grants-in-aid minor heads.\"\r\n  },\r\n  {\r\n    id: 83,\r\n    chapter: \"LOANS AND ADVANCES\",\r\n    question: \"The directions relating to the minor head 'Suspense' and to the Development Action Plans for Scheduled Castes and Scheduled Tribes apply to the functional major and sub-major heads in the sector 'Loans and Advances'\",\r\n    options: [\r\n      \"only with the prior approval of the Controller General of Accounts\",\r\n      \"mutatis mutandis, wherever necessary\",\r\n      \"only in respect of loans to State Governments\",\r\n      \"not at all, these being confined to the Revenue and Capital Sections\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 6.3 \u2013 Extension to the Loan Section<\/b><br>Direction 6.3 provides that <b>'the directions contained in para 3.6 and 3.8 apply MUTATIS MUTANDIS to functional major\/sub-major heads in the sector F \u2013 Loans and Advances, wherever necessary'<\/b> \u2014 that is, the minor head 'Suspense' (code '799') and the minor heads DAPSC (789) and DAPST (796). The same two directions are separately extended to the Expenditure Heads (Capital Account) by direction 4.5.\"\r\n  },\r\n  {\r\n    id: 84,\r\n    chapter: \"PUBLIC ACCOUNT\",\r\n    question: \"Except in certain cases where Reserve Funds have been specifically provided for as distinct minor heads in the major heads falling in the Sector 'Reserve Funds', Reserve Funds should normally be opened as\",\r\n    options: [\r\n      \"distinct minor heads under the major heads in that Sector\",\r\n      \"sub-heads under the various minor heads below the major heads in that Sector\",\r\n      \"sub-major heads under the major heads in that Sector\",\r\n      \"detailed heads below the object head concerned\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 7.1 \u2013 Reserve Funds Normally Opened as Sub-heads<\/b><br>The direction provides that <b>except in respect of certain cases where 'Reserve Funds' have been specifically provided for as distinct minor heads in the major heads falling in the sector 'J. Reserve Funds', normally 'Reserve Funds' should be opened as SUB-HEADS under the various minor heads below the major heads in this Sector<\/b>.\"\r\n  },\r\n  {\r\n    id: 85,\r\n    chapter: \"PUBLIC ACCOUNT\",\r\n    question: \"Where a Reserve Fund is required to be opened as a sub-head by a Central Ministry, the necessary approval is to be obtained from the\",\r\n    options: [\r\n      \"Comptroller and Auditor General of India\",\r\n      \"Controller General of Accounts, who will consult the Comptroller and Auditor General of India\",\r\n      \"Budget Division of the Ministry of Finance\",\r\n      \"Department of Economic Affairs, in consultation with the Reserve Bank of India\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 7.1 \u2013 Approval of the CGA after Consulting the C&amp;AG<\/b><br>The direction requires that <b>whenever 'Reserve Funds' are required to be opened as sub-heads by Central Ministries, the necessary approval of the CONTROLLER GENERAL OF ACCOUNTS should be obtained, who will consult the COMPTROLLER &amp; AUDITOR GENERAL OF INDIA for the purpose<\/b>. The Ministry therefore approaches the CGA, and it is the CGA who consults the C&amp;AG.\"\r\n  },\r\n  {\r\n    id: 86,\r\n    chapter: \"PUBLIC ACCOUNT\",\r\n    question: \"Consider the following statements regarding exceptional cases such as Depreciation or Renewal Reserve Funds of Government Commercial Undertakings, where the creation of a Reserve Fund is obligatory under statutes or rules:\\n1. The heads may be opened as sub-heads without prior approval from the Controller General of Accounts.\\n2. The fact of opening such heads should be brought to the notice of the Controller General of Accounts and the Budget Division of the Ministry of Finance for information.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Direction 7.1 \u2013 The Statutory-Obligation Exception<\/b><br>In some exceptional cases like 'Depreciation\/Renewal Reserve Funds of Government Commercial Undertakings' etc., <b>where creation of a Reserve Fund is OBLIGATORY UNDER STATUTES OR RULES, the heads may be opened as sub-heads WITHOUT prior approval from the C.G.A. \u2705 (Statement 1), but the fact of opening such heads should be brought to the notice of the Controller General of Accounts AND the Budget Division of the Ministry of Finance FOR INFORMATION \u2705 (Statement 2)<\/b>. Both statements are correct \u2014 prior approval is dispensed with, but post-facto intimation is not.\"\r\n  },\r\n  {\r\n    id: 87,\r\n    chapter: \"PUBLIC ACCOUNT\",\r\n    question: \"Where a Reserve Fund opened as a sub-head, or a part thereof, is invested, the investment account will appear as a\",\r\n    options: [\r\n      \"distinct sub-head below the sub-head relating to the Fund\",\r\n      \"distinct minor head below the major head concerned\",\r\n      \"separate major head in the Sector 'Reserve Funds'\",\r\n      \"detailed head below the minor head 'Other Deposits'\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Direction 7.1 \u2013 Investment Accounts<\/b><br>The direction provides that <b>'whenever such Reserve Funds or parts thereof are invested, the investment account will appear as a DISTINCT SUB-HEAD, BELOW THE SUB-HEAD RELATING TO THE FUND'<\/b> \u2014 thus keeping the Fund and its investment identifiable together in the accounts.\"\r\n  },\r\n  {\r\n    id: 88,\r\n    chapter: \"PUBLIC ACCOUNT\",\r\n    question: \"Minor heads in the Public Account which do not find a place in the List of Major and Minor Heads of Account, but which were appearing in the Finance Accounts of the Union and States up to the end of 1986-87, would\",\r\n    options: [\r\n      \"cease to be operated from 1987-88 onwards\",\r\n      \"continue to be operated under the corresponding revised Major Heads from 1987-88 onwards till the balances are liquidated\",\r\n      \"be transferred in bulk to the minor head 'Other Deposits'\",\r\n      \"continue to be operated only with the annual approval of the Controller General of Accounts\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction 7.2 \u2013 Transitional Provision for Legacy Minor Heads<\/b><br>The direction provides that <b>minor heads in the Public Account which do not find place in the List of Major and Minor Heads of Account but are appearing in the Finance Accounts of the Union and States up to the end of 1986-87 would continue to be operated under the CORRESPONDING REVISED MAJOR HEADS from 1987-88 onwards TILL THE BALANCES ARE LIQUIDATED<\/b>.\"\r\n  },\r\n  {\r\n    id: 89,\r\n    chapter: \"PUBLIC ACCOUNT\",\r\n    question: \"Which one of the following statements regarding the opening of Reserve Funds in the Public Account is not correct?\",\r\n    options: [\r\n      \"In certain cases Reserve Funds have been specifically provided for as distinct minor heads in the major heads of the relevant Sector.\",\r\n      \"Normally Reserve Funds should be opened as sub-heads under the various minor heads below the major heads of that Sector.\",\r\n      \"Where the creation of a Reserve Fund is obligatory under statutes or rules, prior approval of the Controller General of Accounts is nevertheless mandatory.\",\r\n      \"Where a Reserve Fund or part of it is invested, the investment account appears as a distinct sub-head below the sub-head relating to the Fund.\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>The Exception Dispenses with Prior Approval<\/b><br>Where the creation of a Reserve Fund is <b>obligatory under statutes or rules<\/b> \u2014 as in the case of Depreciation\/Renewal Reserve Funds of Government Commercial Undertakings \u2014 the heads <b>may be opened as sub-heads WITHOUT prior approval from the C.G.A.<\/b>, subject only to the requirement of bringing the fact to the notice of the CGA and the Budget Division of the Ministry of Finance for information. Option (c) therefore misstates the position. The other three statements are correct.\"\r\n  },\r\n  {\r\n    id: 90,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"A code of how many digits has been allotted to the Major Head in the coding pattern of the List of Major and Minor Heads of Account?\",\r\n    options: [\r\n      \"Two\",\r\n      \"Three\",\r\n      \"Four\",\r\n      \"Six\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Coding Pattern \u2013 Major Head<\/b><br><b>A four-digit code has been allotted to the Major Head<\/b>, the first digit indicating whether the Major Head is a Receipt Head, or a Revenue Expenditure Head, or a Capital Expenditure Head, or a Loan Head. The Sub-Major Head carries a two-digit code, the Minor Head a three-digit code, and the Sub-Head, Detailed Head and Object Head two digits each.\"\r\n  },\r\n  {\r\n    id: 91,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"In the four-digit code allotted to a Major Head, the first digit '8' represents\",\r\n    options: [\r\n      \"Capital Expenditure\",\r\n      \"Loan Head\",\r\n      \"Contingency Fund and Public Account\",\r\n      \"Inter-State Settlement\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>The Digit '8'<\/b><br>In the Major Head coding pattern, <b>'8' will represent Contingency Fund and Public Account<\/b> \u2014 which is why the Contingency Fund bears the major head '8000' and every Public Account major head, from '8001 \u2013 National Savings Deposits' to '8999 \u2013 Cash Balance', begins with the digit 8.\"\r\n  },\r\n  {\r\n    id: 92,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"Within the coding pattern in which the first digit '4' or '5' denotes Capital Expenditure, the code reserved for Capital Receipt is\",\r\n    options: [\r\n      \"'4000'\",\r\n      \"'4001'\",\r\n      \"'5000'\",\r\n      \"'0400'\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>The '4000' Exception<\/b><br>The coding directions expressly note that while '4' or '5' represents Capital Expenditure, the code <b>'4000' stands for Capital Receipt<\/b>. Accordingly, '4000 \u2013 Miscellaneous Capital Receipts' is shown as the solitary major head under 'Receipts Heads (Capital Account)'.\"\r\n  },\r\n  {\r\n    id: 93,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"The number allotted to the Revenue Expenditure Head corresponding to a Revenue Receipt Head is obtained by\",\r\n    options: [\r\n      \"adding 1 to the first digit of the Revenue Receipt code\",\r\n      \"adding 2 to the first digit of the Revenue Receipt code\",\r\n      \"adding 4 to the first digit of the Revenue Receipt code\",\r\n      \"reversing the first two digits of the Revenue Receipt code\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>The '+2' Rule<\/b><br>The directions provide that <b>adding 2 to the first digit of the Revenue Receipt will give the number allotted to the corresponding Revenue Expenditure Head; adding another 2 gives the Capital Expenditure Head; and another 2 gives the Loan Head of Account<\/b>. The illustration given is: <b>0401 (Receipt Head for Crop Husbandry), 2401 (Revenue Expenditure Head), 4401 (Capital Outlay on Crop Husbandry) and 6401 (Loans for Crop Husbandry)<\/b>.\"\r\n  },\r\n  {\r\n    id: 94,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"The receipt head for Crop Husbandry is '0401'. Applying the coding pattern, the head of account for loans for Crop Husbandry would be\",\r\n    options: [\r\n      \"'2401'\",\r\n      \"'4401'\",\r\n      \"'6401'\",\r\n      \"'7401'\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Applying the '+2' Rule<\/b><br>Starting from <b>0401 (Receipt Head for Crop Husbandry)<\/b>, adding 2 to the first digit gives <b>2401 (Revenue Expenditure Head)<\/b>, another 2 gives <b>4401 (Capital Outlay on Crop Husbandry)<\/b>, and another 2 gives <b>6401 (Loans for Crop Husbandry)<\/b>. This is the very illustration used in the coding directions.\"\r\n  },\r\n  {\r\n    id: 95,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"The pattern of correspondence between the Revenue Receipt, Revenue Expenditure, Capital Expenditure and Loan head codes is stated to be not relevant for\",\r\n    options: [\r\n      \"departments which are not operating capital or loan heads of accounts\",\r\n      \"departments whose accounts follow the public works System of Accounts\",\r\n      \"departmentally run commercial undertakings\",\r\n      \"Union territories without a Legislative Assembly\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Where the '+2' Correspondence Does Not Apply<\/b><br>The directions state that <b>'such a pattern is however not relevant for those departments which are not operating capital\/loan heads of accounts, e.g. Department of Supply'<\/b>. Where a department has no capital or loan operations, there is simply no corresponding head to be derived by adding 2.\"\r\n  },\r\n  {\r\n    id: 96,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"In a few cases where the receipt or expenditure is not heavy, certain Major Heads have been combined under a single number. In such cases, the Major Heads themselves form\",\r\n    options: [\r\n      \"sub-major heads under that number\",\r\n      \"minor heads under that number\",\r\n      \"sub-heads under that number\",\r\n      \"separate detailed heads under that number\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Combination of Major Heads<\/b><br>The directions provide that <b>'in a few cases, however, where Receipt\/Expenditure is not heavy, certain Major Heads have been combined under a single number, the Major Heads themselves forming SUB-MAJOR HEADS under that number'<\/b> \u2014 an economy device that keeps the four-digit series manageable.\"\r\n  },\r\n  {\r\n    id: 97,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"In exceptional circumstances where it is not possible to maintain the correspondence between the Revenue Receipt, Revenue Expenditure, Capital Expenditure and Loan head codes,\",\r\n    options: [\r\n      \"the Loan head shall be dispensed with altogether\",\r\n      \"suitable Major Head codes other than the corresponding Major Head codes may be introduced\",\r\n      \"the transactions shall be classified under 'Other Expenditure'\",\r\n      \"the approval of the Comptroller and Auditor General of India must be obtained in each case\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Departure from the '+2' Correspondence<\/b><br>The directions provide that <b>'in exceptional circumstances where it is not possible to maintain the above correspondence between Revenue Receipts \/ Revenue Expenditure \/ Capital Expenditure \/ Loan head codes, suitable Major Head codes OTHER THAN the corresponding Major Head codes may be introduced'<\/b>. The '+2' rule is thus a strong convention rather than an inflexible requirement.\"\r\n  },\r\n  {\r\n    id: 98,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"A two-digit code has been allotted to the Sub-Major Head, the code starting from '01' under each Major Head. Where no sub-major head exists, the code allotted is\",\r\n    options: [\r\n      \"'00'\",\r\n      \"'01'\",\r\n      \"'80'\",\r\n      \"'99'\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Coding Pattern \u2013 Sub-Major Head<\/b><br>A two-digit code has been allotted to the Sub-Major Head, <b>the code starting from '01' under each Major Head. Where no sub major head exists, it is allotted a code '00'<\/b>.\"\r\n  },\r\n  {\r\n    id: 99,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"In the coding of Sub-Major Heads, the nomenclature 'General' has been allotted the code '80'. The reason for this is that\",\r\n    options: [\r\n      \"sub-major heads bearing general nomenclature carry the largest volume of transactions\",\r\n      \"even after further sub-major heads are introduced, the code for 'General' will continue to remain the last one\",\r\n      \"the code '80' corresponds to the first digit '8' allotted to the Public Account\",\r\n      \"codes below '80' are reserved exclusively for functional sub-major heads of the Union\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Why 'General' Is Coded '80'<\/b><br>The directions explain that <b>'Nomenclature General has been allotted code 80 so that even after further sub-major heads are introduced the code for General will continue to remain the last one'<\/b>. Leaving a wide gap between the running series starting at '01' and the code '80' ensures that the residual 'General' sub-major head is never displaced from its position at the end.\"\r\n  },\r\n  {\r\n    id: 100,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"Minor Heads have been allotted a three-digit code, the codes starting from '001' under each Sub-Major or Major Head. The codes reserved for certain standard Minor Heads are\",\r\n    options: [\r\n      \"'001' to '100' and a few codes from '750' to '900'\",\r\n      \"'001' to '200' only\",\r\n      \"'101' to '200' and '201' to '300'\",\r\n      \"'500' to '600' and '900' onwards only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Coding Pattern \u2013 Standard Minor Head Codes<\/b><br>Minor Heads have been allotted a three-digit code, the codes starting from '001' under each Sub-Major\/Major Head (where there is no Sub-Major Head). <b>Codes from '001' to '100' and a few codes '750' to '900' have been reserved for certain standard Minor Heads<\/b> \u2014 for example, code '001' always represents Direction and Administration.\"\r\n  },\r\n  {\r\n    id: 101,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"Non-standard Minor Heads have been allotted codes from\",\r\n    options: [\r\n      \"'001' in the Revenue Expenditure series and '101' in the Capital and Loan series\",\r\n      \"'101' in the Revenue Expenditure series and '201' in the Capital and Loan series\",\r\n      \"'201' in the Revenue Expenditure series and '301' in the Capital and Loan series\",\r\n      \"'101' in both the Revenue Expenditure series and the Capital and Loan series\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Coding of Non-Standard Minor Heads<\/b><br>The directions provide that <b>'Non-Standard Minor Heads have been allotted Codes from 101 in the REVENUE EXPENDITURE series and 201 in the CAPITAL AND LOAN series'<\/b>. The '201' onwards range in the Capital and Loan series is the same range reserved for the distinct minor heads of departmentally run commercial undertakings and State Trading Schemes declared commercial.\"\r\n  },\r\n  {\r\n    id: 102,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"Where the description of a Minor Head under the Capital or Loan Section is the same as that in the Revenue Expenditure Section,\",\r\n    options: [\r\n      \"the code number for the Minor Head is the same as the one allotted in the Revenue Expenditure Section\",\r\n      \"the code number for the Minor Head is obtained by adding 100 to the Revenue Expenditure code\",\r\n      \"a fresh code is allotted from the series starting at '201'\",\r\n      \"the Minor Head is omitted from the Capital or Loan Section\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Consistency of Minor Head Codes Across Sections<\/b><br>The directions provide that <b>'where the description under capital\/loan is the same as in the Revenue Expenditure Section, the code number for the Minor Head is the same as the one allotted in the Revenue Expenditure Section'<\/b>. This is why, for instance, 'Direction and Administration' is '001' and 'Other Expenditure\/Other Loans' is '800' in every Section alike.\"\r\n  },\r\n  {\r\n    id: 103,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"In the coding of Minor Heads, code numbers from '900' onwards are always reserved for\",\r\n    options: [\r\n      \"standard minor heads relating to assistance to local bodies\",\r\n      \"Deduct Receipt or Deduct Expenditure Heads\",\r\n      \"minor heads relating to departmentally run commercial undertakings\",\r\n      \"minor heads in the Public Account\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>The '900' Series<\/b><br>The directions state that <b>'code numbers from 900 are always reserved for DEDUCT RECEIPT OR DEDUCT EXPENDITURE HEADS'<\/b>. This is borne out throughout the General Directions \u2014 '900' Deduct-Refunds, '901' Deduct-Receipts and Recoveries on capital account, '902' Deduct amount met from Reserve Fund\/Deposit Account, '911' Deduct-Recoveries of Overpayments, '912' and '913' Deduct recoveries of unspent balances.\"\r\n  },\r\n  {\r\n    id: 104,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"The code for the Minor Head 'Other Expenditure' is '800', while the code kept for other grants or other schemes, where the minor head 'Other Expenditure' also exists, is '600'. This has been done\",\r\n    options: [\r\n      \"to distinguish plan expenditure from non-plan expenditure\",\r\n      \"to ensure that the order in which the Minor Heads are codified is not disturbed when new Minor Heads are introduced\",\r\n      \"because the '800' series is exhausted under most major heads\",\r\n      \"to reserve the intervening codes for Deduct Expenditure Heads\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Why '600' Is Used Alongside '800'<\/b><br>The directions explain that the code for 'Other Expenditure' is '800' while the codes for other grants\/other schemes etc., where the minor head 'Other Expenditure' also exists, is kept as '600'. <b>'This has been done to ensure that the order in which the Minor Heads are codified is not disturbed when new Minor Heads are introduced'<\/b> \u2014 the residual 'Other Expenditure' thus stays at the end of the sequence.\"\r\n  },\r\n  {\r\n    id: 105,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"The coding pattern for Minor Heads has been designed so that, in respect of certain Minor Heads having a common nomenclature under various Major or Sub-Major Heads,\",\r\n    options: [\r\n      \"a different three-digit code is used under each Major Head to preserve functional identity\",\r\n      \"as far as possible, the same three-digit code is adopted\",\r\n      \"the code is derived by adding the Sub-Major Head code to the Major Head code\",\r\n      \"the code is left to be determined by each Government according to local requirements\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Uniformity of Codes for Common Nomenclature<\/b><br>The directions state that <b>'the coding pattern for Minor Heads has been designed in such a way that in respect of certain Minor Heads having a common nomenclature under various Major\/Sub-major Heads, AS FAR AS POSSIBLE, THE SAME THREE-DIGIT CODE IS ADOPTED'<\/b>. The Illustrative List of Standard Minor Head Codes and their Common Nomenclature gives the resulting uniform codes.\"\r\n  },\r\n  {\r\n    id: 106,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"Before any new code is allotted, or an existing code at whatever level is altered, the body which should be consulted is the\",\r\n    options: [\r\n      \"Computer Cell of the Controller General of Accounts' organisation\",\r\n      \"Budget Division of the Ministry of Finance\",\r\n      \"office of the Comptroller and Auditor General of India\",\r\n      \"Public Accounts Committee\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Consultation Before Allotting or Altering Codes<\/b><br>The directions require that <b>'Computer Cell of the C.G.A.'s organisation should be consulted before any new code is allotted or existing code (AT WHATEVER LEVEL) is altered'<\/b>. The requirement extends to every level of classification, not merely to major or minor heads.\"\r\n  },\r\n  {\r\n    id: 107,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"At the Centre, in the hierarchy of classification below the Minor Head, the Sub Head represents\",\r\n    options: [\r\n      \"schemes\",\r\n      \"sub-schemes\",\r\n      \"the objects on which expenditure is incurred\",\r\n      \"the functions of Government\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Sub Head and Below<\/b><br>The directions state that <b>at the Centre, the SUB HEAD represents SCHEMES, the DETAILED HEAD represents SUB-SCHEMES, and the OBJECT HEAD represents the Objects (e.g. Pay, DA, HRA, Rewards, Gratuity, etc.) on which the expenditure is incurred<\/b>.\"\r\n  },\r\n  {\r\n    id: 108,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"Which one of the following pairs relating to the levels of classification below the Minor Head is not correctly matched?\",\r\n    options: [\r\n      \"Sub Head \u2013 Schemes\",\r\n      \"Detailed Head \u2013 Sub-Schemes\",\r\n      \"Object Head \u2013 Objects such as Pay, Dearness Allowance and House Rent Allowance\",\r\n      \"Object Head \u2013 Programmes\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>The Hierarchy Below the Minor Head<\/b><br>The Object Head represents the <b>OBJECTS on which the expenditure is incurred<\/b> \u2014 e.g. Pay, DA, HRA, Rewards, Gratuity \u2014 and not 'Programmes'. Programmes are represented by <b>Minor Heads<\/b>, the schemes undertaken in pursuance of those programmes being denoted by sub-heads. The other three pairings are correct.\"\r\n  },\r\n  {\r\n    id: 109,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"A code of how many digits has been allotted to each of the levels of the Sub Head, the Detailed Head and the Object Head?\",\r\n    options: [\r\n      \"One\",\r\n      \"Two\",\r\n      \"Three\",\r\n      \"Four\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Codes Below the Minor Head<\/b><br>The directions provide that at the Centre the Sub Head represents schemes, the detailed head sub-schemes and the Object Head the objects on which the expenditure is incurred, and that <b>'each of this level has been allotted a TWO-DIGIT code'<\/b>. The Major Head carries a four-digit code, the Sub-Major Head two digits and the Minor Head three digits.\"\r\n  },\r\n  {\r\n    id: 110,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"Where it is not feasible to break up the objects of expenditure into details such as Pay, Dearness Allowance, House Rent Allowance and City Compensatory Allowance separately,\",\r\n    options: [\r\n      \"the expenditure must be left unclassified until the details become available\",\r\n      \"the codes provided for aggregates of certain items may be used instead for computer processing, for example the code for salaries\",\r\n      \"the expenditure should be booked under the minor head 'Other Expenditure'\",\r\n      \"the expenditure should be booked under the object head 'Inter-Account Transfer'\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Use of Aggregate Object Head Codes<\/b><br>The directions provide that <b>'where it is not feasible to break up the objects of expenditure into such details, the codes provided for aggregates of certain items may be used instead for computer processing. For example, where it is not possible to indicate Pay, DA, HRA, CCA etc. separately, the CODE FOR SALARIES may be used for representing the aggregate of these items.'<\/b>\"\r\n  },\r\n  {\r\n    id: 111,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"Consider the following statements regarding the number of digits allotted at the various levels of classification:\\n1. Major Head \u2013 four digits\\n2. Sub-Major Head \u2013 two digits\\n3. Minor Head \u2013 three digits\\n4. Object Head \u2013 two digits\\n\\nWhich of the above are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>The Complete Coding Structure<\/b><br>The coding pattern allots <b>four digits to the Major Head \u2705, two digits to the Sub-Major Head \u2705, three digits to the Minor Head \u2705, and two digits each to the Sub Head, Detailed Head and Object Head \u2705<\/b>. All four statements are correct.\"\r\n  },\r\n  {\r\n    id: 112,\r\n    chapter: \"CODING PATTERN\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. '0' or '1'\\nB. '2' or '3'\\nC. '4' or '5'\\nD. '6' or '7'\\nList-II\\n1. Capital Expenditure\\n2. Revenue Receipt\\n3. Loan head\\n4. Revenue Expenditure\",\r\n    options: [\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-1, B-2, C-3, D-4\",\r\n      \"A-2, B-1, C-4, D-3\",\r\n      \"A-4, B-3, C-2, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Significance of the First Digit of a Major Head Code<\/b><br>In the four-digit Major Head code, <b>'0' or '1' represents Revenue Receipt; '2' or '3' Revenue Expenditure; '4' or '5' Capital Expenditure; '6' or '7' the Loan head; and '8' the Contingency Fund and Public Account<\/b> \u2014 with '4000' reserved for Capital Receipt as an exception. Adding 2 to the first digit of a Revenue Receipt head gives the Revenue Expenditure head, another 2 the Capital Expenditure head and another 2 the Loan head. Hence A-2, B-4, C-1, D-3.\"\r\n  },\r\n  {\r\n    id: 113,\r\n    chapter: \"STANDARD MINOR HEAD CODES\",\r\n    question: \"The standard minor head code '800' carries which of the following common nomenclatures?\\n1. Other Receipts\\n2. Other Expenditure\\n3. Other Loans\\n4. Other Deposits\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Code '800' Across the Sections<\/b><br>The Illustrative List shows code <b>'800' with the common nomenclature 'Other Receipts \/ Other Expenditure \/ Other Loans \/ Other Deposits'<\/b>, with the direction to strike out whichever is not applicable. All four nomenclatures are therefore carried by this single code, referenced to directions 2.3, 3.1, 4.1 and 6.2.\"\r\n  },\r\n  {\r\n    id: 114,\r\n    chapter: \"STANDARD MINOR HEAD CODES\",\r\n    question: \"In the Illustrative List of Standard Minor Head Codes, an asterisk against a common nomenclature such as 'Assistance to \/ Investments in \/ Loans to Public Sector and Other Undertakings' indicates that\",\r\n    options: [\r\n      \"the head may be opened only with the prior approval of the Controller General of Accounts\",\r\n      \"whichever expression is not applicable is to be struck out\",\r\n      \"the head is applicable only to the Union Government\",\r\n      \"the code has been reserved for future allotment\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Meaning of the Asterisk in the Illustrative List<\/b><br>The footnote to the Illustrative List of Standard Minor Head Codes reads <b>'*Strike out whichever is not applicable'<\/b>. Thus, code '190' appears as 'Assistance to \/ Investments in \/ Loans to Public Sector and Other Undertakings', the appropriate expression being retained according to whether the head is being operated in the Revenue Expenditure, Capital or Loan Section.\"\r\n  },\r\n  {\r\n    id: 115,\r\n    chapter: \"STANDARD MINOR HEAD CODES\",\r\n    question: \"Standard Minor heads may be opened by the Ministries, Departments, State Governments and Union Territory Governments with Legislature\",\r\n    options: [\r\n      \"only after the issue of a formal correction slip by the office of the Controller General of Accounts on the advice of the Comptroller and Auditor General of India\",\r\n      \"in consultation with their Budget authorities, without the need to issue formal correction slips by the office of the Controller General of Accounts on the advice of the Comptroller and Auditor General of India\",\r\n      \"only with the prior approval of the Comptroller and Auditor General of India\",\r\n      \"only where the expenditure under the head is expected to exceed rupees one crore in a year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Note to the Illustrative List \u2013 Opening of Standard Minor Heads<\/b><br>The Note appended to the Illustrative List provides that <b>'the Standard Minor heads may be opened by the Ministries\/Departments\/State Governments\/UT Governments with Legislature IN CONSULTATION WITH THEIR BUDGET AUTHORITIES, WITHOUT the need to issue formal correction slips by the office of Controller General of Accounts on the advice of Comptroller &amp; Auditor General of India'<\/b>. This complements the general rule that formal correction slips are dispensed with in the circumstances specified in the directions.\"\r\n  },\r\n  {\r\n    id: 116,\r\n    chapter: \"STANDARD MINOR HEAD CODES\",\r\n    question: \"Which one of the following standard minor head codes relates to a head operated on the receipt side, as distinguished from the expenditure side?\",\r\n    options: [\r\n      \"'801' \u2013 Interest or other earnings from Grantee on unspent balances\",\r\n      \"'802' \u2013 Interest or other payments to Grantor on unspent balances\",\r\n      \"'797' \u2013 Transfer to Reserve Funds\/Deposits Accounts\",\r\n      \"'799' \u2013 Suspense\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Distinguishing Codes '801' and '802'<\/b><br>Code <b>'801' \u2013 'Interest or other earnings FROM GRANTEE on unspent balances' is opened under the functional major\/sub-major heads in the Section RECEIPT HEADS (Revenue Account)<\/b>. Code '802' \u2013 'Interest or other payments TO GRANTOR on unspent balances' \u2014 as well as '797' and '799' \u2014 are operated in the expenditure Sections.\"\r\n  },\r\n  {\r\n    id: 117,\r\n    chapter: \"STANDARD MINOR HEAD CODES\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 001\\nB. 003\\nC. 004\\nD. 005\\nList-II\\n1. Investigation\\n2. Direction and Administration\\n3. Research\/Research & Development\\n4. Training\",\r\n    options: [\r\n      \"A-2, B-4, C-3, D-1\",\r\n      \"A-1, B-3, C-4, D-2\",\r\n      \"A-2, B-3, C-4, D-1\",\r\n      \"A-4, B-2, C-1, D-3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Standard Minor Head Codes '001' to '005'<\/b><br><b>001 \u2013 Direction and Administration<\/b> (always the first minor head below a major\/sub-major head); <b>003 \u2013 Training<\/b> (details of each Scheme\/Project\/Programme shown at sub-head level below it); <b>004 \u2013 Research\/Research &amp; Development<\/b>; and <b>005 \u2013 Investigation<\/b>. Hence A-2, B-4, C-3, D-1.\"\r\n  },\r\n  {\r\n    id: 118,\r\n    chapter: \"STANDARD MINOR HEAD CODES\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 050\\nB. 051\\nC. 052\\nD. 150\\nList-II\\n1. Machinery and Equipment\\n2. Assistance to I.C.A.R.\\n3. Land\\n4. Construction\",\r\n    options: [\r\n      \"A-3, B-4, C-1, D-2\",\r\n      \"A-1, B-2, C-3, D-4\",\r\n      \"A-3, B-1, C-4, D-2\",\r\n      \"A-4, B-3, C-2, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Standard Minor Head Codes in the '050' and '150' Range<\/b><br><b>050 \u2013 Land; 051 \u2013 Construction; 052 \u2013 Machinery and Equipment<\/b> (under which departments following the public works System of Accounts record expenditure on common tools and plant, with sub-heads such as 'New Supplies' and 'Repairs and Carriage'); and <b>150 \u2013 Assistance to I.C.A.R.<\/b> Hence A-3, B-4, C-1, D-2.\"\r\n  },\r\n  {\r\n    id: 119,\r\n    chapter: \"STANDARD MINOR HEAD CODES\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 187\\nB. 188\\nC. 190\\nD. 195\\nList-II\\n1. Assistance to Co-operatives\\n2. Assistance to Public Sector and Other Undertakings\\n3. Assistance to Industries\/Companies\\n4. Assistance to Autonomous Bodies\",\r\n    options: [\r\n      \"A-3, B-4, C-2, D-1\",\r\n      \"A-2, B-1, C-3, D-4\",\r\n      \"A-3, B-1, C-2, D-4\",\r\n      \"A-4, B-3, C-1, D-2\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>The 'Assistance to' Standard Minor Heads<\/b><br><b>187 \u2013 Assistance to Industries\/Companies<\/b> (used for assistance to private companies\/manufacturers\/exporters under the Production Linked Incentive Scheme and similar schemes); <b>188 \u2013 Assistance to Autonomous Bodies<\/b>; <b>190 \u2013 Assistance to\/Investments in\/Loans to Public Sector and Other Undertakings<\/b>; and <b>195 \u2013 Assistance to\/Investments in\/Loans to Co-operatives<\/b>. Hence A-3, B-4, C-2, D-1.\"\r\n  },\r\n  {\r\n    id: 120,\r\n    chapter: \"STANDARD MINOR HEAD CODES\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 191\\nB. 193\\nC. 196\\nD. 198\\nList-II\\n1. Gram Panchayats\\n2. Municipal Corporation\\n3. Zilla Parishads \/ District level Panchayats\\n4. Nagar Panchayats \/ Notified Area Committees or equivalent thereof\",\r\n    options: [\r\n      \"A-2, B-4, C-3, D-1\",\r\n      \"A-1, B-3, C-4, D-2\",\r\n      \"A-2, B-3, C-4, D-1\",\r\n      \"A-4, B-2, C-1, D-3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Codes for Assistance\/Loans to Local Bodies<\/b><br>The urban series runs <b>191 Municipal Corporation, 192 Municipalities\/Municipal Councils and 193 Nagar Panchayats\/Notified Area Committees<\/b>; the panchayat series runs <b>196 Zilla Parishads\/District level Panchayats, 197 Block Panchayats\/Intermediate level Panchayats and 198 Gram Panchayats<\/b>. Note that 195 is Co-operatives, not a panchayat head. Hence A-2, B-4, C-3, D-1.\"\r\n  },\r\n  {\r\n    id: 121,\r\n    chapter: \"STANDARD MINOR HEAD CODES\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 500\\nB. 501\\nC. 502\\nD. 503\\nList-II\\n1. Fines and Forfeitures\\n2. Services and Service Fees\\n3. Receipts Awaiting Transfer to other Minor Heads\\n4. Expenditure Awaiting Transfer to other Heads\/Departments\",\r\n    options: [\r\n      \"A-3, B-2, C-4, D-1\",\r\n      \"A-2, B-3, C-1, D-4\",\r\n      \"A-3, B-4, C-2, D-1\",\r\n      \"A-1, B-2, C-3, D-4\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>The '500' Series<\/b><br><b>500 \u2013 Receipts Awaiting Transfer to other Minor Heads (RAT)<\/b>, cleared by minus CREDIT; <b>501 \u2013 Services and Service Fees<\/b>; <b>502 \u2013 Expenditure Awaiting Transfer to other Heads\/Departments (EAT)<\/b>, cleared by minus DEBIT within the same financial year; and <b>503 \u2013 Fines and Forfeitures<\/b>, used for receipts such as encashment of Bank Guarantees and Liquidated Damages Charges. Hence A-3, B-2, C-4, D-1.\"\r\n  },\r\n  {\r\n    id: 122,\r\n    chapter: \"STANDARD MINOR HEAD CODES\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 789\\nB. 793\\nC. 794\\nD. 796\\nList-II\\n1. Special Central Assistance for Tribal sub plan\\n2. Development Action Plan for Scheduled Castes\\n3. Development Action Plan for Scheduled Tribes\\n4. Special Central Assistance for Scheduled Castes Component Plan\",\r\n    options: [\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-3, B-1, C-4, D-2\",\r\n      \"A-2, B-1, C-4, D-3\",\r\n      \"A-4, B-2, C-3, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>The Scheduled Castes and Scheduled Tribes Minor Head Codes<\/b><br><b>789 \u2013 Development Action Plan for Scheduled Castes (DAPSC)<\/b> and <b>796 \u2013 Development Action Plan for Scheduled Tribes (DAPST)<\/b> may be opened below the major\/sub-major heads of the Expenditure Heads (Revenue Account\/Capital Account); <b>793 \u2013 Special Central Assistance for Scheduled Castes Component Plan<\/b> and <b>794 \u2013 Special Central Assistance for Tribal sub plan<\/b> are distinct heads in the Illustrative List. Hence A-2, B-4, C-1, D-3.\"\r\n  },\r\n  {\r\n    id: 123,\r\n    chapter: \"STANDARD MINOR HEAD CODES\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 790\\nB. 791\\nC. 797\\nD. 798\\nList-II\\n1. Transfer to Reserve Funds\/Deposits Accounts\\n2. International Co-operation\\n3. International Conference\/Meeting\\n4. Loss by Exchange\/Gain by Exchange\",\r\n    options: [\r\n      \"A-3, B-4, C-1, D-2\",\r\n      \"A-2, B-1, C-4, D-3\",\r\n      \"A-3, B-1, C-4, D-2\",\r\n      \"A-4, B-3, C-2, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Codes in the '790' Range<\/b><br><b>790 \u2013 International Conference\/Meeting<\/b> (opened only where the expenditure in a year is expected to be \u20b91 crore or more); <b>791 \u2013 Loss by Exchange\/Gain by Exchange<\/b>; <b>797 \u2013 Transfer to Reserve Funds\/Deposits Accounts<\/b> (with the object head 'Inter-Account Transfer'); and <b>798 \u2013 International Co-operation<\/b> (contributions to bodies such as UNICEF, WHO and ILO). Hence A-3, B-4, C-1, D-2.\"\r\n  },\r\n  {\r\n    id: 124,\r\n    chapter: \"STANDARD MINOR HEAD CODES\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 800\\nB. 801\\nC. 802\\nD. 900\\nList-II\\n1. Interest or other payments to Grantor on unspent balances\\n2. Deduct-Refunds\\n3. Other Receipts \/ Other Expenditure \/ Other Loans \/ Other Deposits\\n4. Interest or other earnings from Grantee on unspent balances\",\r\n    options: [\r\n      \"A-3, B-4, C-1, D-2\",\r\n      \"A-1, B-2, C-3, D-4\",\r\n      \"A-3, B-1, C-4, D-2\",\r\n      \"A-2, B-4, C-3, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>The '800' and '900' Codes<\/b><br><b>800<\/b> carries the common nomenclature <b>Other Receipts \/ Other Expenditure \/ Other Loans \/ Other Deposits<\/b>; <b>801 \u2013 Interest or other earnings FROM GRANTEE on unspent balances<\/b> is a receipt-side head; <b>802 \u2013 Interest or other payments TO GRANTOR on unspent balances<\/b> is its expenditure-side counterpart; and <b>900 \u2013 Deduct-Refunds<\/b>, code numbers from '900' being always reserved for Deduct Receipt or Deduct Expenditure Heads. Hence A-3, B-4, C-1, D-2.\"\r\n  },\r\n  {\r\n    id: 125,\r\n    chapter: \"PARTS, DIVISIONS, SECTIONS AND SECTORS OF GOVERNMENT ACCOUNTS\",\r\n    question: \"The accounts of Government are kept in how many Parts?\",\r\n    options: [\r\n      \"Two\",\r\n      \"Three\",\r\n      \"Four\",\r\n      \"Six\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>The Three Parts of Government Accounts<\/b><br>The accounts of Government are kept in <b>three Parts \u2014 Part I: Consolidated Fund, Part II: Contingency Fund, and Part III: Public Account<\/b>. This tripartite arrangement flows from the constitutional scheme (Articles 266 and 267) and is reflected in the arrangement of the List of Major and Minor Heads of Account, which deals successively with the Consolidated Fund, the Contingency Fund and the Public Account.\"\r\n  },\r\n  {\r\n    id: 126,\r\n    chapter: \"PARTS, DIVISIONS, SECTIONS AND SECTORS OF GOVERNMENT ACCOUNTS\",\r\n    question: \"Which one of the following pairs of a Part of the Government accounts and its content is not correctly matched?\",\r\n    options: [\r\n      \"Part I \u2013 Consolidated Fund\",\r\n      \"Part II \u2013 Contingency Fund\",\r\n      \"Part III \u2013 Public Account\",\r\n      \"Part III \u2013 Public Debt\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>The Three Parts Distinguished<\/b><br>Part I is the Consolidated Fund, Part II the Contingency Fund and Part III the Public Account. <b>'Public Debt' is not a Part at all \u2014 it is a SECTOR (Sector 'E') within the Consolidated Fund<\/b>, comprising major heads 6001 to 6005. Option (d) therefore states the incorrect pairing.\"\r\n  },\r\n  {\r\n    id: 127,\r\n    chapter: \"PARTS, DIVISIONS, SECTIONS AND SECTORS OF GOVERNMENT ACCOUNTS\",\r\n    question: \"Within the Consolidated Fund, the accounts are grouped into two main Divisions, namely\",\r\n    options: [\r\n      \"Receipts and Expenditure\",\r\n      \"Revenue, and Capital, Public Debt, Loans etc.\",\r\n      \"General Services and Economic Services\",\r\n      \"Charged and Voted\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>The Two Divisions of the Consolidated Fund<\/b><br>The Consolidated Fund is divided into two main Divisions \u2014 <b>(1) 'Revenue' and (2) 'Capital, Public Debt, Loans etc.'<\/b> This is exactly how the List arranges the Consolidated Fund: first 'CONSOLIDATED FUND \u2013 REVENUE' and then 'CONSOLIDATED FUND \u2013 CAPITAL, PUBLIC DEBT, LOANS, ETC.'\"\r\n  },\r\n  {\r\n    id: 128,\r\n    chapter: \"PARTS, DIVISIONS, SECTIONS AND SECTORS OF GOVERNMENT ACCOUNTS\",\r\n    question: \"The Revenue Division of the Consolidated Fund consists of which of the following Sections?\\n1. Receipt Heads (Revenue Account)\\n2. Expenditure Heads (Revenue Account)\\n3. Receipts Heads (Capital Account)\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Sections within the Revenue Division<\/b><br>The Revenue Division consists of two Sections \u2014 <b>'Receipt Heads (Revenue Account)' \u2705, which deals with the proceeds of taxation and other receipts classed as revenue, and 'Expenditure Heads (Revenue Account)' \u2705, which deals with expenditure met therefrom<\/b>. 'Receipts Heads (Capital Account)' belongs to the second Division and is therefore not part of the Revenue Division.\"\r\n  },\r\n  {\r\n    id: 129,\r\n    chapter: \"PARTS, DIVISIONS, SECTIONS AND SECTORS OF GOVERNMENT ACCOUNTS\",\r\n    question: \"Which of the following are the four Sections into which the receipt and expenditure heads of the Consolidated Fund are arranged?\\n1. Receipt Heads (Revenue Account)\\n2. Expenditure Heads (Revenue Account)\\n3. Receipts Heads (Capital Account)\\n4. Expenditure Heads (Capital Account)\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>The Four Sections of Receipt and Expenditure Heads<\/b><br>The Consolidated Fund's receipt and expenditure heads are arranged in four Sections: <b>Receipt Heads (Revenue Account) \u2705 and Expenditure Heads (Revenue Account) \u2705 in the Revenue Division; and Receipts Heads (Capital Account) \u2705 and Expenditure Heads (Capital Account) \u2705 in the Capital Division<\/b> \u2014 the latter Division additionally containing the Sectors relating to Public Debt, Loans and Advances, Inter-State Settlement and Transfer to Contingency Fund.\"\r\n  },\r\n  {\r\n    id: 130,\r\n    chapter: \"PARTS, DIVISIONS, SECTIONS AND SECTORS OF GOVERNMENT ACCOUNTS\",\r\n    question: \"Within each Section of the accounts, the major heads are grouped into\",\r\n    options: [\r\n      \"Sectors, which are further divided into sub-sectors where necessary\",\r\n      \"Divisions, which are further divided into Parts\",\r\n      \"Programmes, which are further divided into schemes\",\r\n      \"Grants, which are further divided into appropriations\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Sectors and Sub-sectors<\/b><br>Within each Section, the major heads are grouped into <b>SECTORS<\/b> \u2014 such as 'A. Tax Revenue', 'B. Non-Tax Revenue' and 'C. Grants-In-Aid and Contributions' in the Receipt Heads (Revenue Account) \u2014 and, wherever a Sector covers a wide field, into <b>SUB-SECTORS<\/b>, such as '(a) Goods and Services Tax' or '(c) Other Non-Tax Revenue' with its further split into General, Social and Economic Services.\"\r\n  },\r\n  {\r\n    id: 131,\r\n    chapter: \"PARTS, DIVISIONS, SECTIONS AND SECTORS OF GOVERNMENT ACCOUNTS\",\r\n    question: \"In the List of Major and Minor Heads of Account, the Sectors of the Public Account are lettered\",\r\n    options: [\r\n      \"A to F, beginning afresh from the letter A\",\r\n      \"I to N, continuing the lettering used in the Consolidated Fund\",\r\n      \"P to U, following the Contingency Fund\",\r\n      \"1 to 6, in numerals rather than letters\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Continuous Lettering of Sectors<\/b><br>The lettering of Sectors runs continuously across the Consolidated Fund into the Public Account: the Capital Division ends with Sectors <b>E. Public Debt, F. Loans and Advances, G. Inter-State Settlement and H. Transfer to Contingency Fund<\/b>, and the Public Account then carries on with <b>I. Small Savings, Provident Funds etc.; J. Reserve Funds; K. Deposits and Advances; L. Suspense and Miscellaneous; M. Remittances; and N. Cash Balance<\/b>.\"\r\n  },\r\n  {\r\n    id: 132,\r\n    chapter: \"PARTS, DIVISIONS, SECTIONS AND SECTORS OF GOVERNMENT ACCOUNTS\",\r\n    question: \"Which one of the following pairs of a tier of classification and what it denotes is not correctly matched?\",\r\n    options: [\r\n      \"Sub-Major Head \u2013 Sub-function\",\r\n      \"Minor Head \u2013 Programme\",\r\n      \"Sub-Head \u2013 Sub-scheme\",\r\n      \"Object Head \u2013 Object of expenditure\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Sub-Head Denotes a Scheme, Not a Sub-scheme<\/b><br>The <b>Sub-Head represents a SCHEME<\/b> undertaken in pursuance of the programme represented by the minor head; it is the <b>DETAILED HEAD that represents a SUB-SCHEME<\/b>. Option (c) therefore states the incorrect pairing. The other three are correct: sub-major head for a sub-function, minor head for a programme, and object head for the object of expenditure such as Pay, DA or HRA.\"\r\n  },\r\n  {\r\n    id: 133,\r\n    chapter: \"PARTS, DIVISIONS, SECTIONS AND SECTORS OF GOVERNMENT ACCOUNTS\",\r\n    question: \"Consider the following statements regarding the arrangement of the Consolidated Fund in the List of Major and Minor Heads of Account:\\n1. The Sector 'Public Debt' falls within the Capital Division.\\n2. The Sector 'Loans and Advances' falls within the Capital Division.\\n3. The Sector 'Grants-in-aid and Contributions' appears in both the Revenue and the Capital Divisions.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Placement of the Sectors within the Consolidated Fund<\/b><br><b>'E. Public Debt' \u2705 and 'F. Loans and Advances' \u2705 both fall within the Division 'Consolidated Fund \u2013 Capital, Public Debt, Loans, etc.'<\/b> A Sector styled <b>'Grants-in-aid and Contributions' appears in the Receipt Heads (Revenue Account) as Sector C, in the Expenditure Heads (Revenue Account) as Sector D, and again in the Expenditure Heads (Capital Account) as Sector D \u2705<\/b>. All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 134,\r\n    chapter: \"PARTS, DIVISIONS, SECTIONS AND SECTORS OF GOVERNMENT ACCOUNTS\",\r\n    question: \"Which one of the following Sectors does not appear in the Expenditure Heads (Revenue Account)?\",\r\n    options: [\r\n      \"General Services\",\r\n      \"Social Services\",\r\n      \"Economic Services\",\r\n      \"Public Debt\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sectors of the Expenditure Heads (Revenue Account)<\/b><br>The Expenditure Heads (Revenue Account) comprise four Sectors \u2014 <b>A. General Services, B. Social Services, C. Economic Services and D. Grants-in-aid and contributions<\/b>. <b>'Public Debt' is Sector 'E' in the Capital Division<\/b> and does not appear in the Revenue Account at all; the revenue-side counterpart of debt operations is the sub-sector 'Interest payment and servicing of Debt' under General Services.\"\r\n  },\r\n  {\r\n    id: 135,\r\n    chapter: \"PARTS, DIVISIONS, SECTIONS AND SECTORS OF GOVERNMENT ACCOUNTS\",\r\n    question: \"The sub-sectors 'General Services', 'Social Services' and 'Economic Services' appear as divisions of which Sector in the Receipt Heads (Revenue Account)?\",\r\n    options: [\r\n      \"Tax Revenue\",\r\n      \"Other Non-Tax Revenue\",\r\n      \"Grants-In-Aid and Contributions\",\r\n      \"Fiscal Services\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Structure of Non-Tax Revenue<\/b><br>Sector 'B. Non-Tax Revenue' is divided into three sub-sectors \u2014 (a) Fiscal Services, (b) Interest Receipts, Dividends and Profits, and <b>(c) Other Non-Tax Revenue, which is itself further divided into (i) General Services, (ii) Social Services and (iii) Economic Services<\/b>. This threefold service classification mirrors the Sectors used on the expenditure side.\"\r\n  },\r\n  {\r\n    id: 136,\r\n    chapter: \"PARTS, DIVISIONS, SECTIONS AND SECTORS OF GOVERNMENT ACCOUNTS\",\r\n    question: \"Which one of the following major heads does not represent a Sector consisting of a single major head?\",\r\n    options: [\r\n      \"8000 \u2013 Contingency Fund\",\r\n      \"7810 \u2013 Inter State Settlement\",\r\n      \"7999 \u2013 Appropriation to the Contingency Fund\",\r\n      \"6003 \u2013 Internal Debt of the State Government\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Single-Major-Head Sectors<\/b><br>The Contingency Fund constitutes a Part of the accounts by itself with the single major head <b>8000<\/b>; Sector 'G. Inter-State Settlement' contains only <b>7810<\/b>; and Sector 'H. Transfer to Contingency Fund' contains only <b>7999<\/b>. <b>'6003 \u2013 Internal Debt of the State Government' is only one of five major heads in Sector 'E. Public Debt'<\/b> (6001 to 6005), so that Sector is not a single-major-head Sector.\"\r\n  },\r\n  {\r\n    id: 137,\r\n    chapter: \"PARTS, DIVISIONS, SECTIONS AND SECTORS OF GOVERNMENT ACCOUNTS\",\r\n    question: \"Consider the following statements:\\n1. The Section 'Receipts Heads (Capital Account)' contains only one major head.\\n2. The Contingency Fund forms a Part of the Government accounts by itself.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Two Structural Peculiarities<\/b><br>The Section <b>'Receipts Heads (Capital Account)' contains the solitary major head '4000 \u2013 Miscellaneous Capital Receipts' \u2705<\/b> (Statement 1), which is also why the coding directions specially note that 4000 stands for Capital Receipt though the digit '4' otherwise denotes Capital Expenditure. The <b>Contingency Fund constitutes Part II of the Government accounts by itself, with the single major head '8000 \u2013 Contingency Fund' \u2705<\/b> (Statement 2). Both statements are correct.\"\r\n  },\r\n  {\r\n    id: 138,\r\n    chapter: \"PARTS, DIVISIONS, SECTIONS AND SECTORS OF GOVERNMENT ACCOUNTS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. Major Head\\nB. Sub-Major Head\\nC. Minor Head\\nD. Sub-Head\\nList-II\\n1. Programme\\n2. Scheme\\n3. Function\\n4. Sub-function\",\r\n    options: [\r\n      \"A-3, B-4, C-1, D-2\",\r\n      \"A-1, B-2, C-3, D-4\",\r\n      \"A-3, B-1, C-4, D-2\",\r\n      \"A-4, B-3, C-2, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>The Six-tier Structure of Classification<\/b><br>The <b>Major Head<\/b> corresponds to the <b>function<\/b> of Government; the <b>Sub-Major Head<\/b> to a <b>sub-function<\/b>; the <b>Minor Head<\/b> to a <b>programme<\/b>; the <b>Sub-Head<\/b> to a <b>scheme<\/b>; the <b>Detailed Head<\/b> to a <b>sub-scheme<\/b>; and the <b>Object Head<\/b> to the <b>object of expenditure<\/b> such as Pay, DA, HRA, Rewards and Gratuity. Hence A-3, B-4, C-1, D-2.\"\r\n  },\r\n  {\r\n    id: 139,\r\n    chapter: \"PARTS, DIVISIONS, SECTIONS AND SECTORS OF GOVERNMENT ACCOUNTS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. Sector I\\nB. Sector J\\nC. Sector L\\nD. Sector N\\nList-II\\n1. Suspense and Miscellaneous\\n2. Small Savings, Provident Funds etc.\\n3. Cash Balance\\n4. Reserve Funds\",\r\n    options: [\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-1, B-2, C-3, D-4\",\r\n      \"A-2, B-1, C-4, D-3\",\r\n      \"A-3, B-4, C-2, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Sectors of the Public Account<\/b><br>The lettering continues from the Consolidated Fund into the Public Account: <b>I. Small Savings, Provident Funds etc.; J. Reserve Funds; K. Deposits and Advances; L. Suspense and Miscellaneous; M. Remittances; and N. Cash Balance<\/b>. Hence A-2, B-4, C-1, D-3.\"\r\n  },\r\n  {\r\n    id: 140,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"Which of the following major heads fall under the sub-sector 'Goods and Services Tax' in the Receipt Heads (Revenue Account)?\\n1. Central Goods and Services Tax\\n2. Integrated Goods and Services Tax\\n3. Goods and Services Tax Compensation Cess\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(a) Goods and Services Tax'<\/b><br>This sub-sector comprises five major heads: <b>0005 Central Goods and Services Tax (CGST) \u2705, 0006 State Goods and Services Tax (SGST), 0007 Union Territory Goods and Services Tax (UTGST), 0008 Integrated Goods and Services Tax (IGST) \u2705 and 0009 Goods and Services Tax Compensation Cess \u2705<\/b>. All three listed heads fall within it.\"\r\n  },\r\n  {\r\n    id: 141,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"Which of the following major heads fall under the sub-sector 'Taxes on Income and Expenditure'?\\n1. Corporate Tax\\n2. Taxes on Agricultural Income\\n3. Hotel Receipts Tax\\n4. Securities Transaction Tax\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Sub-sector '(b) Taxes on Income and Expenditure'<\/b><br>This sub-sector comprises <b>0020 Corporate Tax \u2705, 0021 Non-Corporate Tax, 0022 Taxes on Agricultural Income \u2705, 0023 Hotel Receipts Tax \u2705, 0024 Interest Tax, 0026 Fringe Benefit Tax and 0028 Other Taxes on Income and Expenditure<\/b>. <b>Securities Transaction Tax (0034) belongs to the sub-sector 'Taxes on Property, Capital and other transactions'<\/b>, so Statement 4 is incorrect.\"\r\n  },\r\n  {\r\n    id: 142,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"Under the Expenditure Heads (Revenue Account), the sub-sector 'Collection of Taxes on Income and Expenditure' comprises\",\r\n    options: [\r\n      \"one major head\",\r\n      \"three major heads\",\r\n      \"four major heads\",\r\n      \"seven major heads corresponding to each receipt major head\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>A Single Collection Major Head for All Income Taxes<\/b><br>Although the receipt side carries seven major heads under 'Taxes on Income and Expenditure' (0020 to 0028), the corresponding expenditure sub-sector <b>'(i) Collection of Taxes on Income and Expenditure' contains only ONE major head \u2014 '2020 \u2013 Collection of Taxes on Income and Expenditure'<\/b>. The strict receipt-to-expenditure correspondence of the '+2' rule is therefore not maintained head by head in this sub-sector.\"\r\n  },\r\n  {\r\n    id: 143,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"Which of the following major heads fall under the sub-sector 'Taxes on Property, Capital and other transactions'?\\n1. Land Revenue\\n2. Stamps and Registration Fees\\n3. Taxes on Wealth\\n4. Taxes on Immovable Property other than Agricultural Land\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(c) Taxes on Property, Capital and other transactions'<\/b><br>This sub-sector comprises <b>0029 Land Revenue \u2705, 0030 Stamps and Registration Fees \u2705, 0031 Miscellaneous Tax Receipts, 0032 Taxes on Wealth \u2705, 0034 Securities Transaction Tax and 0035 Taxes on Immovable Property other than Agricultural Land \u2705<\/b>. All four listed major heads fall within it.\"\r\n  },\r\n  {\r\n    id: 144,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"The receipt major head 'Stamps and Registration Fees' bears the code 0030. Applying the coding pattern, the corresponding expenditure major head bears the code\",\r\n    options: [\r\n      \"1030\",\r\n      \"2030\",\r\n      \"3030\",\r\n      \"4030\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Applying the '+2' Rule to Stamps and Registration<\/b><br>Adding 2 to the first digit of the receipt head <b>0030 \u2013 Stamps and Registration Fees<\/b> gives the revenue expenditure head <b>2030 \u2013 Stamps and Registration<\/b>, which appears in the sub-sector 'Collection of Taxes on Property and Capital transactions'. The same correspondence is visible in the pairs 0029\/2029 (Land Revenue), 0037\/2037 (Customs), 0038\/2038 (Union Excise Duties) and 0039\/2039 (State Excise).\"\r\n  },\r\n  {\r\n    id: 145,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"Which of the following major heads fall under the sub-sector 'Taxes on Commodities and Services other than Goods and Services Tax'?\\n1. Customs\\n2. Union Excise Duties\\n3. State Excise\\n4. Taxes and Duties on Electricity\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(d) Taxes on Commodities and Services other than Goods and Services Tax'<\/b><br>This sub-sector comprises <b>0036 Commodities Transaction Tax, 0037 Customs \u2705, 0038 Union Excise Duties \u2705, 0039 State Excise \u2705, 0040 Taxes on Sales, Trade etc., 0041 Taxes on Vehicles, 0042 Taxes on Goods and Passengers, 0043 Taxes and Duties on Electricity \u2705, 0044 Service Tax and 0045 Other Taxes and Duties on Commodities and Services<\/b>. All four listed major heads fall within it.\"\r\n  },\r\n  {\r\n    id: 146,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"Consider the following major heads:\\n1. 0036 \u2013 Commodities Transaction Tax\\n2. 0034 \u2013 Securities Transaction Tax\\n\\nThese two major heads fall respectively under the sub-sectors\",\r\n    options: [\r\n      \"'Taxes on Commodities and Services other than Goods and Services Tax' and 'Taxes on Property, Capital and other transactions'\",\r\n      \"'Taxes on Property, Capital and other transactions' and 'Taxes on Commodities and Services other than Goods and Services Tax'\",\r\n      \"'Taxes on Income and Expenditure' and 'Taxes on Property, Capital and other transactions'\",\r\n      \"both under 'Taxes on Property, Capital and other transactions'\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Two Similar-Sounding Taxes, Two Different Sub-sectors<\/b><br>Although both are transaction taxes, <b>'0036 \u2013 Commodities Transaction Tax' is placed in the sub-sector '(d) Taxes on Commodities and Services other than Goods and Services Tax'<\/b>, whereas <b>'0034 \u2013 Securities Transaction Tax' is placed in the sub-sector '(c) Taxes on Property, Capital and other transactions'<\/b>. The classification follows the subject of the transaction \u2014 commodities on the one hand and securities, i.e. capital, on the other.\"\r\n  },\r\n  {\r\n    id: 147,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"In the Expenditure Heads (Revenue Account), the Sector 'General Services' contains a sub-sector 'Fiscal Services' which is divided into how many further groups?\",\r\n    options: [\r\n      \"Two\",\r\n      \"Three\",\r\n      \"Four\",\r\n      \"Five\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Divisions of the Sub-sector 'Fiscal Services'<\/b><br>The sub-sector '(b) Fiscal Services' under the Sector 'A. General Services' is divided into <b>four groups: (i) Collection of Taxes on Income and Expenditure; (ii) Collection of Taxes on Property and Capital transactions; (iii) Collection of Taxes on Commodities and Services; and (iv) Other Fiscal Services<\/b> \u2014 the last comprising major heads 2046 (Currency, Coinage and Mint) and 2047 (Other Fiscal Services).\"\r\n  },\r\n  {\r\n    id: 148,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"The major heads 'Currency, Coinage and Mint' and 'Other Fiscal Services' appear on the receipt side under the sub-sector\",\r\n    options: [\r\n      \"Fiscal Services, within the Sector 'Non-Tax Revenue'\",\r\n      \"Other Non-Tax Revenue \u2013 General Services\",\r\n      \"Taxes on Commodities and Services other than Goods and Services Tax\",\r\n      \"Interest Receipts, Dividends and Profits\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Receipt Heads 0046 and 0047<\/b><br>On the receipt side, <b>'0046 \u2013 Currency, Coinage and Mint' and '0047 \u2013 Other Fiscal Services' constitute the sub-sector '(a) Fiscal Services' within the Sector 'B. Non-Tax Revenue'<\/b>. Their expenditure counterparts, 2046 and 2047, form the group '(iv) Other Fiscal Services' under the sub-sector 'Fiscal Services' in the Sector 'General Services' \u2014 an illustration of the '+2' correspondence operating across differently named Sectors.\"\r\n  },\r\n  {\r\n    id: 149,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"Consider the following statements regarding the major head 'State Excise':\\n1. It appears as a receipt major head bearing the code 0039.\\n2. It appears as an expenditure major head bearing the code 2039.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>State Excise on Both Sides of the Account<\/b><br><b>'0039 \u2013 State Excise' appears as a receipt major head \u2705<\/b> under the sub-sector 'Taxes on Commodities and Services other than Goods and Services Tax', and <b>'2039 \u2013 State Excise' appears as an expenditure major head \u2705<\/b> under the sub-sector 'Collection of Taxes on Commodities and Services'. Both statements are correct \u2014 the pair is a clean illustration of the '+2' coding correspondence.\"\r\n  },\r\n  {\r\n    id: 150,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"Which one of the following major heads appears on the expenditure side under the sub-sector 'Collection of Taxes on Commodities and Services' but has no corresponding receipt major head bearing the same last three digits?\",\r\n    options: [\r\n      \"2037 \u2013 Customs\",\r\n      \"2039 \u2013 State Excise\",\r\n      \"2043 \u2013 Collection Charges under State Goods and Services Tax\",\r\n      \"2045 \u2013 Other Taxes and Duties on Commodities and Services\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>The GST Collection-Charge Heads Break the Correspondence<\/b><br>Customs (0037\/2037), State Excise (0039\/2039) and Other Taxes and Duties on Commodities and Services (0045\/2045) each have a matching receipt head under the '+2' rule. <b>'2043 \u2013 Collection Charges under State Goods and Services Tax' has no receipt head '0043' of the same description<\/b> \u2014 0043 is 'Taxes and Duties on Electricity'; SGST receipts are booked under 0006. The GST collection-charge heads 2042, 2043 and 2044 are thus deliberate departures from the numerical correspondence.\"\r\n  },\r\n  {\r\n    id: 151,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"Which one of the following major heads is not a Tax Revenue major head?\",\r\n    options: [\r\n      \"0031 \u2013 Miscellaneous Tax Receipts\",\r\n      \"0044 \u2013 Service Tax\",\r\n      \"0045 \u2013 Other Taxes and Duties on Commodities and Services\",\r\n      \"0047 \u2013 Other Fiscal Services\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Distinguishing Tax and Non-Tax Revenue<\/b><br>Miscellaneous Tax Receipts (0031), Service Tax (0044) and Other Taxes and Duties on Commodities and Services (0045) all fall within the Sector <b>'A. Tax Revenue'<\/b>. <b>'0047 \u2013 Other Fiscal Services' belongs to the sub-sector 'Fiscal Services' within the Sector 'B. NON-TAX REVENUE'<\/b>, along with 0046 Currency, Coinage and Mint.\"\r\n  },\r\n  {\r\n    id: 152,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"Consider the following statements regarding the accountal of refunds under the Tax Revenue major heads:\\n1. Refunds of revenue are, as a general rule, taken in reduction of the revenue receipts.\\n2. Under these major heads, 'Deduct-Refunds' is opened as a distinct sub-head below the appropriate minor heads.\\n3. The object of this treatment is that the net collection of each tax or duty should be readily ascertainable from the accounts.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Refunds under the Tax Revenue Sector<\/b><br>Refunds of revenue are as a general rule taken in reduction of the revenue receipts \u2705; in respect of major\/sub-major heads falling under the Sector 'A. Tax Revenue', <b>the head 'Deduct-Refunds' is opened as a distinct SUB-HEAD below the appropriate minor heads \u2705<\/b>; and this is done <b>'so that the net collection of each tax\/duty is readily ascertainable from the accounts' \u2705<\/b>. All three statements are correct. Under Sectors B and C, by contrast, 'Deduct-Refunds' may be opened as a minor head bearing code '900'.\"\r\n  },\r\n  {\r\n    id: 153,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"Among the Tax Revenue major heads, the one under which the accountal of 'Deduct-Drawbacks' arises is\",\r\n    options: [\r\n      \"0030 \u2013 Stamps and Registration Fees\",\r\n      \"0037 \u2013 Customs\",\r\n      \"0040 \u2013 Taxes on Sales, Trade etc.\",\r\n      \"0044 \u2013 Service Tax\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Drawbacks Peculiar to Customs<\/b><br>The General Directions on refunds conclude by referring the reader to the <b>note below the major head '0037 Customs' for the accountal of 'Deduct-Refunds' and 'Deduct-Drawbacks'<\/b>. Drawback \u2014 the repayment of duty on re-exported or manufactured-and-exported goods \u2014 is peculiar to customs, and its treatment is therefore governed by that note rather than by the general rule.\"\r\n  },\r\n  {\r\n    id: 154,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"Which one of the following statements regarding the arrangement of the Tax Revenue Sector is not correct?\",\r\n    options: [\r\n      \"Goods and Services Tax is treated as a distinct sub-sector.\",\r\n      \"Taxes on commodities and services other than Goods and Services Tax form a separate sub-sector.\",\r\n      \"Land Revenue is classified under 'Taxes on Property, Capital and other transactions'.\",\r\n      \"Union Excise Duties and State Excise are placed in different sub-sectors.\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Union Excise Duties and State Excise Share a Sub-sector<\/b><br><b>'0038 \u2013 Union Excise Duties' and '0039 \u2013 State Excise' are consecutive major heads within the SAME sub-sector, '(d) Taxes on Commodities and Services other than Goods and Services Tax'<\/b>, so option (d) is incorrect. The other statements are correct: GST forms the distinct sub-sector (a); commodities and services taxes other than GST form sub-sector (d); and Land Revenue (0029) is the first major head of sub-sector (c).\"\r\n  },\r\n  {\r\n    id: 155,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"Consider the following pairs of receipt and expenditure major heads:\\n1. 0029 Land Revenue \u2013 2029 Land Revenue\\n2. 0037 Customs \u2013 2037 Customs\\n3. 0041 Taxes on Vehicles \u2013 2041 Taxes on Vehicles\\n\\nWhich of the above pairs are correctly matched?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Receipt\u2013Expenditure Correspondence in the Tax Sector<\/b><br>All three pairs are correctly matched: <b>0029\/2029 Land Revenue \u2705, 0037\/2037 Customs \u2705 and 0041\/2041 Taxes on Vehicles \u2705<\/b>. In each case the expenditure head represents the cost of collection of the corresponding tax, and the codes follow the '+2' rule of adding 2 to the first digit of the receipt head.\"\r\n  },\r\n  {\r\n    id: 156,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"Consider the following statements regarding the taxes on income:\\n1. Corporate Tax and Non-Corporate Tax are separate major heads on the receipt side.\\n2. Fringe Benefit Tax is a distinct major head under 'Taxes on Income and Expenditure'.\\n3. Interest Tax is classified under 'Taxes on Property, Capital and other transactions'.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Placement of Interest Tax<\/b><br><b>0020 Corporate Tax and 0021 Non-Corporate Tax are indeed separate major heads \u2705<\/b> (Statement 1), and <b>0026 Fringe Benefit Tax is a distinct major head under 'Taxes on Income and Expenditure' \u2705<\/b> (Statement 2). <b>'0024 \u2013 Interest Tax' also falls under 'Taxes on Income and Expenditure', NOT under 'Taxes on Property, Capital and other transactions'<\/b>, so Statement 3 is incorrect.\"\r\n  },\r\n  {\r\n    id: 157,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"Which one of the following major heads does not appear as an expenditure major head under the sub-sector 'Collection of Taxes on Property and Capital transactions'?\",\r\n    options: [\r\n      \"2029 \u2013 Land Revenue\",\r\n      \"2030 \u2013 Stamps and Registration\",\r\n      \"2031 \u2013 Collection of Taxes on Wealth, Securities Transaction Tax and Other Taxes\",\r\n      \"2034 \u2013 Collection of Securities Transaction Tax\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>No Separate Major Head for Securities Transaction Tax Collection<\/b><br>The sub-sector contains only four major heads \u2014 <b>2029 Land Revenue, 2030 Stamps and Registration, 2031 Collection of Taxes on Wealth, Securities Transaction Tax and Other Taxes, and 2035 Collection of Other Taxes on Property and Capital Transactions<\/b>. There is <b>no major head '2034'<\/b>; the cost of collecting the Securities Transaction Tax (receipt head 0034) is subsumed within 2031.\"\r\n  },\r\n  {\r\n    id: 158,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"Consider the following statements regarding the Goods and Services Tax heads of account:\\n1. Separate receipt major heads exist for the Central, State and Union Territory components of the tax.\\n2. The Compensation Cess has a receipt major head distinct from those of the three components of the tax and from the Integrated tax.\\n3. A single expenditure major head provides for the collection charges of all four Goods and Services Tax receipt heads.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>The GST Heads on Both Sides<\/b><br>Separate receipt major heads exist for CGST (0005), SGST (0006) and UTGST (0007) \u2705 (Statement 1), and the Compensation Cess has its own head, 0009, distinct from those three and from IGST (0008) \u2705 (Statement 2). However, <b>the collection charges are NOT provided for by a single expenditure major head: there are three \u2014 2042 (CGST &amp; IGST), 2043 (SGST) and 2044 (UTGST)<\/b> \u2014 so Statement 3 is incorrect.\"\r\n  },\r\n  {\r\n    id: 159,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"In the receipt heads relating to taxation, the residual major head under the sub-sector 'Taxes on Income and Expenditure' is\",\r\n    options: [\r\n      \"0026 \u2013 Fringe Benefit Tax\",\r\n      \"0028 \u2013 Other Taxes on Income and Expenditure\",\r\n      \"0031 \u2013 Miscellaneous Tax Receipts\",\r\n      \"0045 \u2013 Other Taxes and Duties on Commodities and Services\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Residual Heads within Each Sub-sector<\/b><br>Each tax sub-sector closes with a residual major head: <b>'0028 \u2013 Other Taxes on Income and Expenditure' for sub-sector (b)<\/b>; '0031 \u2013 Miscellaneous Tax Receipts' is a substantive head within sub-sector (c), which itself has no head styled 'Other'; and '0045 \u2013 Other Taxes and Duties on Commodities and Services' is the residual head of sub-sector (d).\"\r\n  },\r\n  {\r\n    id: 160,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"Which one of the following pairs of a tax and the sub-sector in which its receipt major head is placed is not correctly matched?\",\r\n    options: [\r\n      \"Taxes on Agricultural Income \u2013 Taxes on Income and Expenditure\",\r\n      \"Taxes on Immovable Property other than Agricultural Land \u2013 Taxes on Property, Capital and other transactions\",\r\n      \"Taxes on Goods and Passengers \u2013 Taxes on Property, Capital and other transactions\",\r\n      \"Goods and Services Tax Compensation Cess \u2013 Goods and Services Tax\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Placement of 'Taxes on Goods and Passengers'<\/b><br><b>'0042 \u2013 Taxes on Goods and Passengers' falls under the sub-sector '(d) Taxes on Commodities and Services other than Goods and Services Tax'<\/b>, not under 'Taxes on Property, Capital and other transactions'. The remaining pairings are correct: Taxes on Agricultural Income (0022) under sub-sector (b), Taxes on Immovable Property other than Agricultural Land (0035) under sub-sector (c), and the GST Compensation Cess (0009) under sub-sector (a).\"\r\n  },\r\n  {\r\n    id: 161,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 0005\\nB. 0006\\nC. 0007\\nD. 0008\\nList-II\\n1. Integrated Goods and Services Tax\\n2. Central Goods and Services Tax\\n3. Union Territory Goods and Services Tax\\n4. State Goods and Services Tax\",\r\n    options: [\r\n      \"A-2, B-4, C-3, D-1\",\r\n      \"A-1, B-2, C-4, D-3\",\r\n      \"A-2, B-3, C-4, D-1\",\r\n      \"A-3, B-4, C-2, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>The Goods and Services Tax Receipt Major Heads<\/b><br>The sub-sector runs <b>0005 CGST, 0006 SGST, 0007 UTGST, 0008 IGST and 0009 GST Compensation Cess<\/b>. Note the easily confused pair \u2014 UTGST is 0007 and IGST is 0008. Hence A-2, B-4, C-3, D-1.\"\r\n  },\r\n  {\r\n    id: 162,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 2042\\nB. 2043\\nC. 2044\\nD. 2045\\nList-II\\n1. Collection Charges under State Goods and Services Tax\\n2. Other Taxes and Duties on Commodities and Services\\n3. Collection Charges under Central Goods and Services Tax & Integrated Goods and Services Tax\\n4. Collection Charges under Union Territory Goods and Services Tax\",\r\n    options: [\r\n      \"A-3, B-1, C-4, D-2\",\r\n      \"A-1, B-3, C-2, D-4\",\r\n      \"A-3, B-4, C-1, D-2\",\r\n      \"A-2, B-1, C-4, D-3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Collection Charges under the Goods and Services Tax<\/b><br>Under the sub-sector 'Collection of Taxes on Commodities and Services', <b>2042 covers CGST AND IGST together<\/b>, <b>2043 covers SGST<\/b> and <b>2044 covers UTGST<\/b>, while <b>2045 is the residual head 'Other Taxes and Duties on Commodities and Services'<\/b>. Note that 2043 has no receipt head of the same number \u2014 0043 is 'Taxes and Duties on Electricity'. Hence A-3, B-1, C-4, D-2.\"\r\n  },\r\n  {\r\n    id: 163,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 0020\\nB. 0021\\nC. 0024\\nD. 0026\\nList-II\\n1. Fringe Benefit Tax\\n2. Non-Corporate Tax\\n3. Corporate Tax\\n4. Interest Tax\",\r\n    options: [\r\n      \"A-3, B-2, C-4, D-1\",\r\n      \"A-2, B-3, C-1, D-4\",\r\n      \"A-3, B-4, C-2, D-1\",\r\n      \"A-1, B-2, C-3, D-4\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Sub-sector 'Taxes on Income and Expenditure'<\/b><br>The heads run <b>0020 Corporate Tax, 0021 Non-Corporate Tax, 0022 Taxes on Agricultural Income, 0023 Hotel Receipts Tax, 0024 Interest Tax, 0026 Fringe Benefit Tax and 0028 Other Taxes on Income and Expenditure<\/b>. All seven are served on the expenditure side by the single head '2020 \u2013 Collection of Taxes on Income and Expenditure'. Hence A-3, B-2, C-4, D-1.\"\r\n  },\r\n  {\r\n    id: 164,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 0029\\nB. 0030\\nC. 0032\\nD. 0034\\nList-II\\n1. Taxes on Wealth\\n2. Land Revenue\\n3. Securities Transaction Tax\\n4. Stamps and Registration Fees\",\r\n    options: [\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-1, B-3, C-2, D-4\",\r\n      \"A-2, B-1, C-4, D-3\",\r\n      \"A-4, B-2, C-3, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Sub-sector 'Taxes on Property, Capital and other transactions'<\/b><br>The heads are <b>0029 Land Revenue, 0030 Stamps and Registration Fees, 0031 Miscellaneous Tax Receipts, 0032 Taxes on Wealth, 0034 Securities Transaction Tax and 0035 Taxes on Immovable Property other than Agricultural Land<\/b>. The cost of collecting Taxes on Wealth and the Securities Transaction Tax is combined in the single expenditure head 2031. Hence A-2, B-4, C-1, D-3.\"\r\n  },\r\n  {\r\n    id: 165,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 TAX REVENUE\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 0037\\nB. 0038\\nC. 0041\\nD. 0042\\nList-II\\n1. Taxes on Goods and Passengers\\n2. Customs\\n3. Taxes on Vehicles\\n4. Union Excise Duties\",\r\n    options: [\r\n      \"A-2, B-4, C-3, D-1\",\r\n      \"A-1, B-2, C-4, D-3\",\r\n      \"A-2, B-3, C-4, D-1\",\r\n      \"A-4, B-1, C-2, D-3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Sub-sector 'Taxes on Commodities and Services other than Goods and Services Tax'<\/b><br>The heads include <b>0037 Customs, 0038 Union Excise Duties, 0039 State Excise, 0040 Taxes on Sales, Trade etc., 0041 Taxes on Vehicles, 0042 Taxes on Goods and Passengers, 0043 Taxes and Duties on Electricity and 0044 Service Tax<\/b>. It is under the note below 0037 Customs that the accountal of 'Deduct-Refunds' and 'Deduct-Drawbacks' is governed. Hence A-2, B-4, C-3, D-1.\"\r\n  },\r\n  {\r\n    id: 166,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 NON-TAX REVENUE\",\r\n    question: \"Which of the following major heads fall under the group 'General Services' within the sub-sector 'Other Non-Tax Revenue'?\\n1. Public Service Commission\\n2. Police\\n3. Jails\\n4. Supplies and Disposals\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Group '(i) General Services' under Other Non-Tax Revenue<\/b><br>This group opens with <b>0051 Public Service Commission \u2705, 0055 Police \u2705, 0056 Jails \u2705, 0057 Supplies and Disposals \u2705, 0058 Stationery and Printing, 0059 Public Works, 0070 Other Administrative Services, 0071 Contributions and Recoveries towards Pension and Other Retirement benefits, 0075 Miscellaneous General Services<\/b> and the Defence Services receipt heads 0076 to 0081. All four listed heads fall within it.\"\r\n  },\r\n  {\r\n    id: 167,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 NON-TAX REVENUE\",\r\n    question: \"Which of the following are separate receipt major heads under the Defence Services in the group 'General Services'?\\n1. Defence Services \u2013 Army\\n2. Defence Services \u2013 Navy\\n3. Defence Services \u2013 Coordination & Services (Directorate of Ordnance)\\n4. Defence Services \u2013 HQ IDS and Joint Staff\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>The Defence Services Receipt Heads (0076 to 0081)<\/b><br>Six separate receipt major heads are provided: <b>0076 Defence Services \u2013 Army \u2705, 0077 Defence Services \u2013 Navy \u2705, 0078 Defence Services \u2013 Air Force, 0079 Defence Services \u2013 Coordination &amp; Services (Directorate of Ordnance) \u2705, 0080 Defence Services \u2013 Research &amp; Development, and 0081 Defence Services \u2013 HQ IDS and Joint Staff \u2705<\/b>. All four listed heads exist as distinct major heads.\"\r\n  },\r\n  {\r\n    id: 168,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 NON-TAX REVENUE\",\r\n    question: \"Which of the following major heads fall under the group 'Social Services' within the sub-sector 'Other Non-Tax Revenue'?\\n1. Education, Sports, Art and Culture\\n2. Family Welfare\\n3. Broadcasting\\n4. Social Security and Welfare\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Group '(ii) Social Services' under Other Non-Tax Revenue<\/b><br>This group comprises <b>0202 Education, Sports, Art and Culture \u2705, 0210 Medical and Public Health, 0211 Family Welfare \u2705, 0215 Water Supply and Sanitation, 0216 Housing, 0217 Urban Development, 0220 Information and Publicity, 0221 Broadcasting \u2705, 0230 Labour and Employment, 0235 Social Security and Welfare \u2705 and 0250 Other Social Services<\/b>. All four listed heads fall within it.\"\r\n  },\r\n  {\r\n    id: 169,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 NON-TAX REVENUE\",\r\n    question: \"On the receipt side, education, sports, art and culture are covered by a single major head, whereas on the revenue expenditure side they are covered by\",\r\n    options: [\r\n      \"a single major head bearing the code 2202\",\r\n      \"four separate major heads\",\r\n      \"two separate major heads\",\r\n      \"a single major head bearing the code 4202\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>One Receipt Head, Four Expenditure Heads<\/b><br>The receipt side has the single major head <b>'0202 \u2013 Education, Sports, Art and Culture'<\/b>, whereas the expenditure sub-sector '(a) Education, Sports, Art and Culture' contains <b>FOUR major heads \u2014 2202 General Education, 2203 Technical Education, 2204 Sports and Youth Services and 2205 Art and Culture<\/b>. The Capital side reverts to a single head, '4202 \u2013 Capital Outlay on Education, Sports, Art and Culture'.\"\r\n  },\r\n  {\r\n    id: 170,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 NON-TAX REVENUE\",\r\n    question: \"Which of the following major heads fall under the group 'Economic Services' within the sub-sector 'Other Non-Tax Revenue'?\\n1. Crop Husbandry\\n2. Dairy Development\\n3. Forestry and Wild Life\\n4. Co-operation\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Group '(iii) Economic Services' \u2013 Agriculture and Allied Heads<\/b><br>The group opens with <b>0401 Crop Husbandry \u2705, 0403 Animal Husbandry, 0404 Dairy Development \u2705, 0405 Fisheries, 0406 Forestry and Wild Life \u2705, 0407 Plantations, 0408 Food Storage and Warehousing, 0415 Agricultural Research and Education, 0425 Co-operation \u2705 and 0435 Other Agricultural Programmes<\/b>. All four listed heads fall within it.\"\r\n  },\r\n  {\r\n    id: 171,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 NON-TAX REVENUE\",\r\n    question: \"Which one of the following major heads appears on the revenue expenditure side but has no corresponding receipt major head in the group 'Economic Services'?\",\r\n    options: [\r\n      \"2401 \u2013 Crop Husbandry\",\r\n      \"2402 \u2013 Soil and Water Conservation\",\r\n      \"2405 \u2013 Fisheries\",\r\n      \"2425 \u2013 Co-operation\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Soil and Water Conservation \u2013 Expenditure Only<\/b><br>The receipt group 'Economic Services' runs 0401 Crop Husbandry, 0403 Animal Husbandry, 0404 Dairy Development, 0405 Fisheries and so on \u2014 <b>there is no receipt major head '0402'<\/b>. On the expenditure side, however, <b>'2402 \u2013 Soil and Water Conservation' exists<\/b> (with capital head 4402 and loan head 6402). Crop Husbandry, Fisheries and Co-operation all have matching receipt heads at 0401, 0405 and 0425 respectively.\"\r\n  },\r\n  {\r\n    id: 172,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 NON-TAX REVENUE\",\r\n    question: \"Which of the following major heads relating to special areas programmes appear on the receipt side under 'Economic Services'?\\n1. Hill Areas\\n2. North Eastern Areas\\n3. Other Special Areas Programmes\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Special Areas Programmes on the Receipt Side<\/b><br>The receipt heads <b>0551 Hill Areas \u2705, 0552 North Eastern Areas \u2705 and 0575 Other Special Areas Programmes \u2705<\/b> all appear within the group 'Economic Services'. Their expenditure counterparts under the sub-sector '(c) Special Areas Programmes' are 2551, 2552 and 2575, together with '2553 \u2013 MPs Local Area Development Scheme', which has no receipt counterpart.\"\r\n  },\r\n  {\r\n    id: 173,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 NON-TAX REVENUE\",\r\n    question: \"The receipt major heads relating to irrigation are\",\r\n    options: [\r\n      \"0700 Major Irrigation, 0701 Medium Irrigation and 0702 Minor Irrigation\",\r\n      \"0701 Major Irrigation, 0702 Medium Irrigation and 0703 Minor Irrigation\",\r\n      \"0700 Irrigation and 0701 Flood Control only\",\r\n      \"0702 Minor Irrigation only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>The Irrigation Receipt Heads<\/b><br>Three receipt major heads are provided \u2014 <b>'0700 Major Irrigation', '0701 Medium Irrigation' and '0702 Minor Irrigation'<\/b>. On the expenditure side the sub-sector '(d) Irrigation and Flood Control' adds two further heads: <b>2705 Command Area Development and 2711 Flood Control and Drainage<\/b>, neither of which has a receipt counterpart.\"\r\n  },\r\n  {\r\n    id: 174,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 NON-TAX REVENUE\",\r\n    question: \"Which of the following are separate receipt major heads relating to the Indian Railways?\\n1. Indian Railways \u2013 Miscellaneous Receipts\\n2. Indian Railways \u2013 Commercial Lines \u2013 Revenue Receipts\\n3. Indian Railways \u2013 Strategic Lines \u2013 Revenue Receipts\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>The Railway Receipt Heads (1001 to 1003)<\/b><br>Three distinct receipt major heads are provided \u2014 <b>1001 Indian Railways \u2013 Miscellaneous Receipts \u2705, 1002 Indian Railways \u2013 Commercial Lines \u2013 Revenue Receipts \u2705 and 1003 Indian Railways \u2013 Strategic Lines \u2013 Revenue Receipts \u2705<\/b>. Note that these heads begin with the digit '1', which likewise denotes a Revenue Receipt under the coding pattern.\"\r\n  },\r\n  {\r\n    id: 175,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 NON-TAX REVENUE\",\r\n    question: \"Which of the following major heads fall under the group 'Economic Services' on the receipt side in relation to transport?\\n1. Ports and Light Houses\\n2. Civil Aviation\\n3. Roads and Bridges\\n4. Inland Water Transport\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Transport Receipt Heads (1051 to 1075)<\/b><br>The transport receipt heads are <b>1051 Ports and Light Houses \u2705, 1052 Shipping, 1053 Civil Aviation \u2705, 1054 Roads and Bridges \u2705, 1055 Road Transport, 1056 Inland Water Transport \u2705 and 1075 Other Transport Services<\/b>. All four listed heads are receipt major heads, their expenditure counterparts being 3051 to 3075.\"\r\n  },\r\n  {\r\n    id: 176,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 NON-TAX REVENUE\",\r\n    question: \"The receipt major heads relating to communications are\",\r\n    options: [\r\n      \"1201 Postal Receipts, 1225 Telecommunication Receipts and 1275 Other Communication Services\",\r\n      \"1201 Postal Services, 1225 Telecommunication Services and 1252 Satellite Systems\",\r\n      \"3201 Postal Receipts and 3225 Telecommunication Receipts\",\r\n      \"1201 Postal Receipts and 1275 Other Communication Services only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Communications Receipt Heads<\/b><br>The receipt side provides <b>'1201 \u2013 Postal Receipts', '1225 \u2013 Telecommunication Receipts' and '1275 \u2013 Other Communication Services'<\/b>. The corresponding expenditure heads under the sub-sector '(h) Communications' are styled differently \u2014 <b>3201 Postal Services, 3225 Telecommunication Services and 3275 Other Communication Services<\/b> \u2014 and that sub-sector additionally contains 3230, 3231, 3232 and 3252, which have no receipt counterparts.\"\r\n  },\r\n  {\r\n    id: 177,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 NON-TAX REVENUE\",\r\n    question: \"Which one of the following is not a receipt major head under the group 'Economic Services'?\",\r\n    options: [\r\n      \"1401 \u2013 Atomic Energy Research\",\r\n      \"1402 \u2013 Space Research\",\r\n      \"1425 \u2013 Other Scientific Research\",\r\n      \"1452 \u2013 Tourism\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>No Receipt Head for Space Research<\/b><br>The receipt heads in this area are <b>1401 Atomic Energy Research, 1425 Other Scientific Research, 1452 Tourism, 1453 Foreign Trade and Export Promotion, 1456 Civil Supplies and 1475 Other General Economic Services<\/b>. <b>There is no receipt major head '1402'<\/b>; Space Research appears only on the expenditure side as '3402 \u2013 Space Research', with the capital head '5402 \u2013 Capital Outlay on Space Research'.\"\r\n  },\r\n  {\r\n    id: 178,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 NON-TAX REVENUE\",\r\n    question: \"Consider the following statements regarding the major heads relating to industries:\\n1. 'Village and Small Industries' appears as a receipt major head bearing the code 0851.\\n2. 'Non-ferrous Mining and Metallurgical Industries' appears as a receipt major head bearing the code 0853.\\n3. 'Other Outlays on Industries and Minerals' appears as a receipt major head bearing the code 0885.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Industry Receipt Heads Stop at 0875<\/b><br>The receipt heads under industry and minerals are <b>0851 Village and Small Industries \u2705, 0852 Industries, 0853 Non-ferrous Mining and Metallurgical Industries \u2705 and 0875 Other Industries<\/b>. <b>There is no receipt major head '0885'<\/b> \u2014 '2885 \u2013 Other Outlays on Industries and Minerals' and '4885 \u2013 Other Capital Outlay on Industries and Minerals' exist only on the expenditure side, so Statement 3 is incorrect.\"\r\n  },\r\n  {\r\n    id: 179,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 NON-TAX REVENUE\",\r\n    question: \"Which one of the following pairs of a receipt major head and its code is not correctly matched?\",\r\n    options: [\r\n      \"Land Reforms \u2013 0506\",\r\n      \"Other Rural Development Programmes \u2013 0515\",\r\n      \"Special Programmes for Rural Development \u2013 0501\",\r\n      \"Hill Areas \u2013 0551\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>No Receipt Head for Special Programmes for Rural Development<\/b><br>Under rural development, the receipt side has only <b>'0506 \u2013 Land Reforms' and '0515 \u2013 Other Rural Development Programmes'<\/b>. <b>There is no receipt major head '0501'<\/b>; the expenditure sub-sector '(b) Rural Development' contains 2501 Special Programmes for Rural Development, 2505 Rural Employment, 2506 Land Reforms and 2515 Other Rural Development Programmes, of which only the last two have receipt counterparts.\"\r\n  },\r\n  {\r\n    id: 180,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 NON-TAX REVENUE\",\r\n    question: \"Which one of the following receipt major heads is placed in the group 'General Services' rather than in 'Social Services' or 'Economic Services'?\",\r\n    options: [\r\n      \"0059 \u2013 Public Works\",\r\n      \"0216 \u2013 Housing\",\r\n      \"0217 \u2013 Urban Development\",\r\n      \"0408 \u2013 Food Storage and Warehousing\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Public Works Is a General Service<\/b><br><b>'0059 \u2013 Public Works' falls under the group '(i) General Services'<\/b> of the sub-sector 'Other Non-Tax Revenue', along with heads such as Police, Jails, Supplies and Disposals, and Stationery and Printing. Housing (0216) and Urban Development (0217) are Social Services, and Food Storage and Warehousing (0408) is an Economic Service.\"\r\n  },\r\n  {\r\n    id: 181,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 NON-TAX REVENUE\",\r\n    question: \"Consider the following statements:\\n1. 'Information and Publicity' and 'Broadcasting' are separate receipt major heads.\\n2. Both fall under the group 'Social Services' within the sub-sector 'Other Non-Tax Revenue'.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Receipt Heads 0220 and 0221<\/b><br><b>'0220 \u2013 Information and Publicity' and '0221 \u2013 Broadcasting' are separate receipt major heads \u2705 (Statement 1), both placed in the group '(ii) Social Services' \u2705 (Statement 2)<\/b>. On the expenditure side they correspond to 2220 and 2221, grouped in the sub-sector '(d) Information and Broadcasting'. Both statements are correct.\"\r\n  },\r\n  {\r\n    id: 182,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 NON-TAX REVENUE\",\r\n    question: \"Which one of the following is the residual major head of the group 'Economic Services' on the receipt side?\",\r\n    options: [\r\n      \"1456 \u2013 Civil Supplies\",\r\n      \"1475 \u2013 Other General Economic Services\",\r\n      \"0875 \u2013 Other Industries\",\r\n      \"1075 \u2013 Other Transport Services\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>The Closing Head of the Economic Services Group<\/b><br>The group '(iii) Economic Services' on the receipt side closes with <b>'1475 \u2013 Other General Economic Services'<\/b>. The other options are residual heads of particular families within the group \u2014 0875 for industries, 1075 for transport \u2014 while 1456 Civil Supplies is a substantive head. The corresponding expenditure residual head is '3475 \u2013 Other General Economic Services'.\"\r\n  },\r\n  {\r\n    id: 183,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 NON-TAX REVENUE\",\r\n    question: \"Consider the following statements regarding the major head 'Public Service Commission':\\n1. It appears as a receipt major head bearing the code 0051.\\n2. On the expenditure side it is placed under the sub-sector 'Organs of State'.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Placement of Public Service Commission on the Expenditure Side<\/b><br><b>'0051 \u2013 Public Service Commission' is indeed a receipt major head \u2705<\/b> under the group 'General Services' (Statement 1). On the expenditure side, however, <b>'2051 \u2013 Public Service Commission' is placed under the sub-sector '(d) Administrative Services', NOT under 'Organs of State'<\/b>, which is confined to 2011 to 2016 \u2014 so Statement 2 is incorrect.\"\r\n  },\r\n  {\r\n    id: 184,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 NON-TAX REVENUE\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 0076\\nB. 0078\\nC. 0079\\nD. 0080\\nList-II\\n1. Defence Services \u2013 Research & Development\\n2. Defence Services \u2013 Army\\n3. Defence Services \u2013 Coordination & Services (Directorate of Ordnance)\\n4. Defence Services \u2013 Air Force\",\r\n    options: [\r\n      \"A-2, B-4, C-3, D-1\",\r\n      \"A-1, B-3, C-2, D-4\",\r\n      \"A-2, B-3, C-4, D-1\",\r\n      \"A-4, B-2, C-1, D-3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>The Defence Services Receipt Major Heads<\/b><br>Six separate heads are provided \u2014 <b>0076 Army, 0077 Navy, 0078 Air Force, 0079 Coordination &amp; Services (Directorate of Ordnance), 0080 Research &amp; Development and 0081 HQ IDS and Joint Staff<\/b> \u2014 with expenditure counterparts 2076 to 2081 in the same order. On the Capital side, however, all defence capital expenditure is consolidated into the single head 4076. Hence A-2, B-4, C-3, D-1.\"\r\n  },\r\n  {\r\n    id: 185,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 NON-TAX REVENUE\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 0049\\nB. 0050\\nC. 0051\\nD. 0071\\nList-II\\n1. Public Service Commission\\n2. Contributions and Recoveries towards Pension and Other Retirement benefits\\n3. Interest Receipts\\n4. Dividends and Profits\",\r\n    options: [\r\n      \"A-3, B-4, C-1, D-2\",\r\n      \"A-1, B-2, C-3, D-4\",\r\n      \"A-3, B-1, C-4, D-2\",\r\n      \"A-2, B-3, C-4, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Non-Tax Revenue Receipt Heads<\/b><br><b>0049 Interest Receipts<\/b> and <b>0050 Dividends and Profits<\/b> together form the sub-sector 'Interest Receipts, Dividends and Profits'; <b>0051 Public Service Commission<\/b> opens the group 'General Services' under Other Non-Tax Revenue; and <b>0071 Contributions and Recoveries towards Pension and Other Retirement benefits<\/b> is the receipt counterpart of '2071 \u2013 Pensions and Other Retirement benefits'. Hence A-3, B-4, C-1, D-2.\"\r\n  },\r\n  {\r\n    id: 186,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 NON-TAX REVENUE\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 0810 \u2013 Non Conventional Sources of Energy\\nB. 0230 \u2013 Labour and Employment\\nC. 2711 \u2013 Flood Control and Drainage\\nD. 3425 \u2013 Other Scientific Research\\nList-II\\n1. Capital Outlay on other Scientific and Environmental Research\\n2. New and Renewable Energy\\n3. Capital Outlay on Flood Control Projects\\n4. Labour, Employment and Skill Development\",\r\n    options: [\r\n      \"A-2, B-4, C-3, D-1\",\r\n      \"A-1, B-3, C-2, D-4\",\r\n      \"A-2, B-3, C-4, D-1\",\r\n      \"A-4, B-1, C-3, D-2\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Heads Whose Nomenclature Changes Across Sections<\/b><br>Although the '+2' numerical correspondence is preserved, the description sometimes differs: <b>0810 'Non Conventional Sources of Energy' becomes 2810\/4810\/6810 'New and Renewable Energy'<\/b>; <b>0230 'Labour and Employment' becomes 2230 'Labour, Employment and Skill Development'<\/b>; <b>2711 'Flood Control and Drainage' becomes 4711 'Capital Outlay on Flood Control Projects'<\/b>; and <b>3425 'Other Scientific Research' becomes 5425 'Capital Outlay on other Scientific and Environmental Research'<\/b>. Hence A-2, B-4, C-3, D-1.\"\r\n  },\r\n  {\r\n    id: 187,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 GRANTS-IN-AID AND CONTRIBUTIONS\",\r\n    question: \"Consider the following statements regarding the major heads relating to aid materials and equipment:\\n1. 'Aid Material and Equipment' appears as a receipt major head.\\n2. 'Aid Materials and Equipments' appears as an expenditure major head.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Major Heads 1606 and 3606<\/b><br><b>'1606 \u2013 Aid Material and Equipment' is a receipt major head \u2705<\/b> in the Sector 'C \u2013 Grants-In-Aid and Contributions' (Statement 1), and <b>'3606 \u2013 Aid Materials and Equipments' is an expenditure major head \u2705<\/b> in the Sector 'D \u2013 Grants-in-aid and contributions' (Statement 2). Both statements are correct, and the pair follows the '+2' coding correspondence.\"\r\n  },\r\n  {\r\n    id: 188,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 GRANTS-IN-AID AND CONTRIBUTIONS\",\r\n    question: \"Under the receipt major head 'Grants-in-aid from Central Government', new minor heads may be opened corresponding to the programme minor heads in the Section\",\r\n    options: [\r\n      \"'Receipt Heads (Revenue Account)'\",\r\n      \"'Expenditure Heads (Revenue Account)'\",\r\n      \"'Expenditure Heads (Capital Account)'\",\r\n      \"'Loans and Advances'\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Additional Minor Heads under 1601<\/b><br>The General Directions provide that in addition to the minor heads prescribed under '1601 \u2013 Grants-in-Aid from Central Government', <b>new minor heads corresponding to programme minor heads in the Section 'EXPENDITURE HEADS (REVENUE ACCOUNT)' to which the assistance from the Central Government relates may be opened<\/b>, in the same manner as prescribed for the grants-in-aid expenditure heads 3601 and 3602.\"\r\n  },\r\n  {\r\n    id: 189,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 GRANTS-IN-AID AND CONTRIBUTIONS\",\r\n    question: \"Consider the following statements regarding the Sectors styled 'Grants-in-aid and Contributions':\\n1. On the receipt side it is lettered 'C' and follows the Sector 'Non-Tax Revenue'.\\n2. In the Expenditure Heads (Revenue Account) it is lettered 'D' and follows the Sector 'Economic Services'.\\n3. In the Expenditure Heads (Capital Account) it is lettered 'D' and precedes the Sector 'Public Debt'.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>The Grants-in-aid Sector in Three Places<\/b><br>On the receipt side the Sector is lettered <b>'C \u2013 Grants-In-Aid and Contributions' and follows 'B. Non-Tax Revenue' \u2705<\/b>; in the Expenditure Heads (Revenue Account) it is <b>'D \u2013 Grants-in-aid and contributions', following 'C \u2013 Economic Services' \u2705<\/b>; and in the Expenditure Heads (Capital Account) it appears as <b>'D. Grants-in-aid and Contributions', immediately preceding 'E. Public Debt' \u2705<\/b>. All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 190,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 GRANTS-IN-AID AND CONTRIBUTIONS\",\r\n    question: \"In the Expenditure Heads (Revenue Account), grants-in-aid to Union Territory Governments are accounted for under a major head which is confined to Union Territories\",\r\n    options: [\r\n      \"having a Legislative Assembly, or with Legislature\",\r\n      \"not having a Legislative Assembly\",\r\n      \"administered by an Administrator appointed under Article 239\",\r\n      \"irrespective of whether they have a Legislature\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Major Head 3602<\/b><br>The expenditure major head is styled <b>'3602 \u2013 Grants-in-aid to Union Territory Governments WITH LEGISLATURE'<\/b>. The same qualification appears in the corresponding loan head, <b>'7602 \u2013 Loans and Advances to Union Territory Governments with Legislature'<\/b>. Union Territories without a Legislature are dealt with directly in the Union accounts, their balances being carried in the Public Account head '8450 \u2013 Balance Account of Union Territories'.\"\r\n  },\r\n  {\r\n    id: 191,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 GRANTS-IN-AID AND CONTRIBUTIONS\",\r\n    question: \"Consider the following statements regarding the major head 'Compensation and Assignments to Local Bodies and Panchayati Raj Institutions':\\n1. It bears the code 3604 and falls under the Sector 'Grants-in-aid and contributions' in the Expenditure Heads (Revenue Account).\\n2. Compensation amounts paid to make good losses or damages caused to local bodies are treated as a grant for the purpose of audit of substantially financed bodies.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Major Head 3604 and the Nature of 'Compensation'<\/b><br><b>'3604 \u2013 Compensation and Assignments to Local Bodies and Panchayati Raj Institutions' does fall in Sector D of the Expenditure Heads (Revenue Account) \u2705<\/b> (Statement 1). However, while the <b>ASSIGNMENT of taxes to local bodies may be treated as a grant<\/b> where the amounts finance their expenditure through non-returnable payments for specific purposes, <b>'compensation amounts' paid to make good losses or damages should NOT be treated as a grant<\/b> \u2014 so Statement 2 is incorrect.\"\r\n  },\r\n  {\r\n    id: 192,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 GRANTS-IN-AID AND CONTRIBUTIONS\",\r\n    question: \"Which one of the following major heads does not fall in the Sector 'Grants-in-aid and contributions' of the Expenditure Heads (Revenue Account)?\",\r\n    options: [\r\n      \"3601 \u2013 Grants-in-aid to State Governments\",\r\n      \"3604 \u2013 Compensation and Assignments to Local Bodies and Panchayati Raj Institutions\",\r\n      \"3605 \u2013 Technical and Economic Co-operation with other countries\",\r\n      \"3451 \u2013 Secretariat-Economic Services\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sector 'D' of the Revenue Expenditure Heads<\/b><br>The Sector comprises <b>3601, 3602, 3604, 3605 and 3606<\/b>. <b>'3451 \u2013 Secretariat-Economic Services' belongs to the sub-sector '(j) General Economic Services' within the Sector 'C \u2013 Economic Services'<\/b>, alongside heads such as 3452 Tourism, 3454 Census Surveys and Statistics and 3475 Other General Economic Services.\"\r\n  },\r\n  {\r\n    id: 193,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 GRANTS-IN-AID AND CONTRIBUTIONS\",\r\n    question: \"The nomenclature of a new minor head opened below the major head relating to grants-in-aid to State Governments, where the assistance relates to the rural functional literacy programme under adult education, would be\",\r\n    options: [\r\n      \"'Rural Functional Literacy Programmes'\",\r\n      \"'Adult Education \u2013 Rural Functional Literacy Programmes'\",\r\n      \"'General Education \u2013 Adult Education'\",\r\n      \"'Adult Education \u2013 Other Grants'\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>The Illustration Given in the Directions<\/b><br>The prescribed pattern is the function as per the sub-major head (or the major head where there is no sub-major head) followed by the programme minor head. The direction gives <b>'Adult Education \u2013 Rural Functional Literacy Programmes'<\/b> as its first illustration, alongside 'Crop Husbandry \u2013 Agricultural Engineering' and 'Consumer Industries \u2013 Textiles'. The residual form '\u2026 Other Grants' is used only where the assistance cannot be identified with any programme distinctly.\"\r\n  },\r\n  {\r\n    id: 194,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 GRANTS-IN-AID AND CONTRIBUTIONS\",\r\n    question: \"Consider the following statements regarding external assistance:\\n1. Grant assistance received from external sources is accounted for under a distinct receipt major head.\\n2. Contributions to international organisations related to specific functions are accounted for under a minor head opened below the functional major or sub-major heads.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Two Sides of External Assistance<\/b><br>Grant assistance received from external sources is booked under the distinct receipt major head <b>'1605 \u2013 External Grant Assistance' \u2705<\/b> (Statement 1). Contributions paid to international organisations related to specific functions \u2014 such as UNICEF, WHO or ILO \u2014 are recorded under the minor head <b>'International Co-operation' (code '798'), opened below the FUNCTIONAL major\/sub-major heads \u2705<\/b> (Statement 2), and not under a single consolidated major head. Both statements are correct.\"\r\n  },\r\n  {\r\n    id: 195,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 GRANTS-IN-AID AND CONTRIBUTIONS\",\r\n    question: \"Which one of the following statements regarding the treatment of grants-in-aid in the accounts is not correct?\",\r\n    options: [\r\n      \"Interest earned from a grantee on unspent balances is classified under a minor head on the receipt side.\",\r\n      \"Interest paid to a grantor on unspent balances is classified under a minor head on the expenditure side.\",\r\n      \"Refund of an unspent balance of a grant during the same financial year is recorded as reduction of expenditure under the concerned Grant-in-aid head.\",\r\n      \"Refund of an unspent balance of a grant in a subsequent year is also recorded as reduction of expenditure under the concerned Grant-in-aid head.\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Same-Year and Subsequent-Year Refunds Treated Differently<\/b><br>A refund of the unspent balance of a grant <b>in a SUBSEQUENT year is not recorded as reduction of expenditure<\/b>; it is adjusted under a distinct 'Deduct' minor head \u2014 code '912' below major head 3605, or code '913' below 3601\/3602, as the case may be. The other statements are correct: interest from a grantee is coded '801' on the receipt side, interest to a grantor '802' on the expenditure side, and a same-year refund is taken in reduction of expenditure.\"\r\n  },\r\n  {\r\n    id: 196,\r\n    chapter: \"RECEIPT HEADS (REVENUE ACCOUNT) \u2013 GRANTS-IN-AID AND CONTRIBUTIONS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 1601\\nB. 1605\\nC. 3601\\nD. 3605\\nList-II\\n1. Technical and Economic Co-operation with other countries\\n2. Grants-in-aid from Central Government\\n3. External Grant Assistance\\n4. Grants-in-aid to State Governments\",\r\n    options: [\r\n      \"A-2, B-3, C-4, D-1\",\r\n      \"A-1, B-2, C-3, D-4\",\r\n      \"A-2, B-4, C-3, D-1\",\r\n      \"A-3, B-2, C-1, D-4\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>The Grants-in-aid Major Heads<\/b><br>On the receipt side, Sector 'C' comprises <b>1601 Grants-in-aid from Central Government, 1605 External Grant Assistance and 1606 Aid Material and Equipment<\/b>. On the expenditure side, Sector 'D' comprises <b>3601 Grants-in-aid to State Governments, 3602 Grants-in-aid to Union Territory Governments with Legislature, 3604 Compensation and Assignments to Local Bodies and Panchayati Raj Institutions, 3605 Technical and Economic Co-operation with other countries and 3606 Aid Materials and Equipments<\/b>. Hence A-2, B-3, C-4, D-1.\"\r\n  },\r\n  {\r\n    id: 197,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 GENERAL SERVICES\",\r\n    question: \"The Sector 'General Services' in the Expenditure Heads (Revenue Account) is divided into how many sub-sectors?\",\r\n    options: [\r\n      \"Four\",\r\n      \"Five\",\r\n      \"Six\",\r\n      \"Eight\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Sub-sectors of Sector 'A. General Services'<\/b><br>The Sector is divided into <b>six sub-sectors \u2014 (a) Organs of State; (b) Fiscal Services; (c) Interest payment and servicing of Debt; (d) Administrative Services; (e) Pensions and Miscellaneous General Services; and (f) Defence Services<\/b>. Sub-sector (b) is itself further divided into four groups covering the collection of the different classes of taxes and 'Other Fiscal Services'.\"\r\n  },\r\n  {\r\n    id: 198,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 GENERAL SERVICES\",\r\n    question: \"Which of the following major heads fall under the sub-sector 'Organs of State'?\\n1. Parliament, State\/Union Territory Legislatures\\n2. Council of Ministers\\n3. Elections\\n4. Audit\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>The Six 'Organs of State' Major Heads<\/b><br>The sub-sector comprises <b>2011 Parliament, State\/Union Territory Legislatures \u2705; 2012 President, Vice-President, Governor\/Administrator of Union Territories; 2013 Council of Ministers \u2705; 2014 Administration of Justice; 2015 Elections \u2705; and 2016 Audit \u2705<\/b>. All four listed major heads fall within it.\"\r\n  },\r\n  {\r\n    id: 199,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 GENERAL SERVICES\",\r\n    question: \"Consider the following statements regarding the major head 'Audit':\\n1. It bears the code 2016 and falls under the sub-sector 'Organs of State'.\\n2. There is a corresponding capital major head 'Capital Outlay on Audit'.\\n3. There is a corresponding receipt major head bearing the code 0016.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Audit on the Expenditure and Capital Sides Only<\/b><br><b>'2016 \u2013 Audit' falls under the sub-sector 'Organs of State' \u2705<\/b> (Statement 1), and <b>'4016 \u2013 Capital Outlay on Audit' exists as the first major head of the Capital Account of General Services \u2705<\/b> (Statement 2). However, <b>there is no receipt major head '0016'<\/b> \u2014 the audit-related receipts are not separately provided for in the Receipt Heads \u2014 so Statement 3 is incorrect.\"\r\n  },\r\n  {\r\n    id: 200,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 GENERAL SERVICES\",\r\n    question: \"Which one of the following major heads falls under the sub-sector 'Interest payment and servicing of Debt'?\",\r\n    options: [\r\n      \"2047 \u2013 Other Fiscal Services\",\r\n      \"2048 \u2013 Appropriation for reduction or avoidance of Debt\",\r\n      \"2052 \u2013 Secretariat-General Services\",\r\n      \"2075 \u2013 Miscellaneous General Services\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Sub-sector '(c) Interest payment and servicing of Debt'<\/b><br>This sub-sector contains only two major heads \u2014 <b>'2048 \u2013 Appropriation for reduction or avoidance of Debt' and '2049 \u2013 Interest Payments'<\/b>. 2047 belongs to the group 'Other Fiscal Services', 2052 to 'Administrative Services' and 2075 to 'Pensions and Miscellaneous General Services'.\"\r\n  },\r\n  {\r\n    id: 201,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 GENERAL SERVICES\",\r\n    question: \"Which of the following major heads fall under the sub-sector 'Administrative Services'?\\n1. Secretariat-General Services\\n2. District Administration\\n3. Treasury and Accounts Administration\\n4. External Affairs\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(d) Administrative Services'<\/b><br>This sub-sector comprises <b>2051 Public Service Commission; 2052 Secretariat-General Services \u2705; 2053 District Administration \u2705; 2054 Treasury and Accounts Administration \u2705; 2055 Police; 2056 Jails; 2057 Supplies and Disposals; 2058 Stationery and Printing; 2059 Public Works; 2061 External Affairs \u2705; 2062 Vigilance; and 2070 Other Administrative Services<\/b>. All four listed heads fall within it.\"\r\n  },\r\n  {\r\n    id: 202,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 GENERAL SERVICES\",\r\n    question: \"Which one of the following major heads under 'Administrative Services' has no corresponding receipt major head bearing the same last three digits?\",\r\n    options: [\r\n      \"2055 \u2013 Police\",\r\n      \"2057 \u2013 Supplies and Disposals\",\r\n      \"2062 \u2013 Vigilance\",\r\n      \"2070 \u2013 Other Administrative Services\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Vigilance \u2013 Expenditure Only<\/b><br>Police (0055\/2055), Supplies and Disposals (0057\/2057) and Other Administrative Services (0070\/2070) each have a matching receipt head under the group 'General Services' of Other Non-Tax Revenue. <b>'2062 \u2013 Vigilance' has no receipt counterpart '0062'<\/b>; nor do 2052 Secretariat-General Services, 2053 District Administration, 2054 Treasury and Accounts Administration and 2061 External Affairs.\"\r\n  },\r\n  {\r\n    id: 203,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 GENERAL SERVICES\",\r\n    question: \"The major heads 'Pensions and Other Retirement benefits' and 'Miscellaneous General Services' together constitute the sub-sector\",\r\n    options: [\r\n      \"Administrative Services\",\r\n      \"Pensions and Miscellaneous General Services\",\r\n      \"Other Fiscal Services\",\r\n      \"Organs of State\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Sub-sector '(e) Pensions and Miscellaneous General Services'<\/b><br>This sub-sector comprises exactly two major heads \u2014 <b>'2071 \u2013 Pensions and Other Retirement benefits' and '2075 \u2013 Miscellaneous General Services'<\/b>. It is under the minor head 'Irrecoverable loans written off' (code '795') below 2075 that loan write-offs not identifiable with any functional major head are adjusted.\"\r\n  },\r\n  {\r\n    id: 204,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 GENERAL SERVICES\",\r\n    question: \"Which of the following are separate major heads under the sub-sector 'Defence Services' in the Expenditure Heads (Revenue Account)?\\n1. Defence Services \u2013 Army\\n2. Defence Services \u2013 Air Force\\n3. Defence Services \u2013 Research & Development\\n4. Defence Services \u2013 HQ IDS and Joint Staff\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(f) Defence Services' (2076 to 2081)<\/b><br>The sub-sector comprises six major heads \u2014 <b>2076 Defence Services-Army \u2705, 2077 Defence Services-Navy, 2078 Defence Services-Air Force \u2705, 2079 Defence Services-Coordination &amp; Services (Directorate of Ordnance), 2080 Defence Services-Research &amp; Development \u2705 and 2081 Defence Services-HQ IDS and Joint Staff \u2705<\/b>. On the Capital side, by contrast, all defence capital expenditure is consolidated into the single head '4076 \u2013 Capital Outlay on Defence Services'.\"\r\n  },\r\n  {\r\n    id: 205,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 GENERAL SERVICES\",\r\n    question: \"Consider the following statements regarding the Defence Services heads of account:\\n1. Six separate major heads are provided in the Expenditure Heads (Revenue Account).\\n2. A single major head is provided in the Expenditure Heads (Capital Account).\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Six Revenue Heads, One Capital Head<\/b><br>The Revenue Account provides <b>six major heads, 2076 to 2081 \u2705<\/b> (Statement 1), corresponding to the six receipt heads 0076 to 0081. The Capital Account of General Services, however, provides only <b>'4076 \u2013 Capital Outlay on Defence Services' \u2705<\/b> (Statement 2) \u2014 a single consolidated head. Both statements are correct.\"\r\n  },\r\n  {\r\n    id: 206,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 GENERAL SERVICES\",\r\n    question: \"Which one of the following pairs of a major head and the sub-sector in which it is placed is not correctly matched?\",\r\n    options: [\r\n      \"2014 \u2013 Administration of Justice \u2013 Organs of State\",\r\n      \"2049 \u2013 Interest Payments \u2013 Interest payment and servicing of Debt\",\r\n      \"2058 \u2013 Stationery and Printing \u2013 Administrative Services\",\r\n      \"2059 \u2013 Public Works \u2013 Pensions and Miscellaneous General Services\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Placement of 'Public Works'<\/b><br><b>'2059 \u2013 Public Works' falls under the sub-sector '(d) Administrative Services'<\/b>, not under 'Pensions and Miscellaneous General Services', which contains only 2071 and 2075. The other three pairings are correct: 2014 under Organs of State, 2049 under Interest payment and servicing of Debt, and 2058 under Administrative Services.\"\r\n  },\r\n  {\r\n    id: 207,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 GENERAL SERVICES\",\r\n    question: \"Which of the following major heads appear in the Capital Account of General Services?\\n1. Capital Outlay on Audit\\n2. Capital Outlay on Currency, Coinage and Mint\\n3. Capital Outlay on Police\\n4. Capital Outlay on Public Works\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sector 'A. Capital Account of General Services'<\/b><br>This Sector comprises <b>4016 Capital Outlay on Audit \u2705; 4046 Capital Outlay on Currency, Coinage and Mint \u2705; 4047 Capital Outlay on other Fiscal Services; 4055 Capital Outlay on Police \u2705; 4058 Capital Outlay on Stationery and Printing; 4059 Capital Outlay on Public Works \u2705; 4070 Capital Outlay on other Administrative Services; 4075 Capital Outlay on Miscellaneous General Services; and 4076 Capital Outlay on Defence Services<\/b>. All four listed heads appear in it.\"\r\n  },\r\n  {\r\n    id: 208,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 GENERAL SERVICES\",\r\n    question: \"Which one of the following major heads does not appear in the Capital Account of General Services, although a corresponding revenue expenditure major head exists?\",\r\n    options: [\r\n      \"Capital Outlay on Jails\",\r\n      \"Capital Outlay on Police\",\r\n      \"Capital Outlay on Audit\",\r\n      \"Capital Outlay on Defence Services\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>No Capital Head for Jails<\/b><br>Although '2056 \u2013 Jails' exists on the revenue expenditure side, <b>there is no major head '4056 \u2013 Capital Outlay on Jails'<\/b> in the Capital Account of General Services, which runs 4016, 4046, 4047, 4055, 4058, 4059, 4070, 4075 and 4076. Capital Outlay on Police (4055), on Audit (4016) and on Defence Services (4076) are all provided for.\"\r\n  },\r\n  {\r\n    id: 209,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 GENERAL SERVICES\",\r\n    question: \"Consider the following statements regarding the major head 'Currency, Coinage and Mint':\\n1. It appears on the receipt side under the sub-sector 'Fiscal Services'.\\n2. It appears on the revenue expenditure side under the group 'Other Fiscal Services'.\\n3. It appears on the capital side as 'Capital Outlay on Currency, Coinage and Mint'.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Currency, Coinage and Mint on Three Sides<\/b><br>The head appears as <b>'0046 \u2013 Currency, Coinage and Mint' in the receipt sub-sector 'Fiscal Services' under Non-Tax Revenue \u2705; as '2046 \u2013 Currency, Coinage and Mint' in the group '(iv) Other Fiscal Services' under the sub-sector 'Fiscal Services' of General Services \u2705; and as '4046 \u2013 Capital Outlay on Currency, Coinage and Mint' in the Capital Account of General Services \u2705<\/b>. All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 210,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 GENERAL SERVICES\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 2011\\nB. 2012\\nC. 2014\\nD. 2016\\nList-II\\n1. Audit\\n2. Parliament, State\/Union Territory Legislatures\\n3. Administration of Justice\\n4. President, Vice-President, Governor\/Administrator of Union Territories\",\r\n    options: [\r\n      \"A-2, B-4, C-3, D-1\",\r\n      \"A-1, B-2, C-4, D-3\",\r\n      \"A-2, B-3, C-4, D-1\",\r\n      \"A-3, B-4, C-2, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>The Sub-sector 'Organs of State'<\/b><br>The six major heads are <b>2011 Parliament, State\/Union Territory Legislatures; 2012 President, Vice-President, Governor\/Administrator of Union Territories; 2013 Council of Ministers; 2014 Administration of Justice; 2015 Elections; and 2016 Audit<\/b>. Note that 2016 Audit has a capital counterpart, 4016, but no receipt head 0016. Hence A-2, B-4, C-3, D-1.\"\r\n  },\r\n  {\r\n    id: 211,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 SOCIAL SERVICES\",\r\n    question: \"The Sector 'Social Services' in the Expenditure Heads (Revenue Account) is divided into how many sub-sectors?\",\r\n    options: [\r\n      \"Six\",\r\n      \"Seven\",\r\n      \"Eight\",\r\n      \"Ten\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Sub-sectors of Sector 'B \u2013 Social Services'<\/b><br>The Sector is divided into <b>eight sub-sectors \u2014 (a) Education, Sports, Art and Culture; (b) Health and Family Welfare; (c) Water Supply, Sanitation, Housing and Urban Development; (d) Information and Broadcasting; (e) Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes; (f) Labour and Labour Welfare; (g) Social Welfare and Nutrition; and (h) Others<\/b>.\"\r\n  },\r\n  {\r\n    id: 212,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 SOCIAL SERVICES\",\r\n    question: \"Which of the following are separate major heads under the sub-sector 'Education, Sports, Art and Culture'?\\n1. General Education\\n2. Technical Education\\n3. Sports and Youth Services\\n4. Art and Culture\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>The Four Education Major Heads<\/b><br>The sub-sector comprises <b>2202 General Education \u2705, 2203 Technical Education \u2705, 2204 Sports and Youth Services \u2705 and 2205 Art and Culture \u2705<\/b>. All four are separate major heads on the revenue expenditure side, although the receipt side and the capital side each provide only a single consolidated head \u2014 0202 and 4202 respectively.\"\r\n  },\r\n  {\r\n    id: 213,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 SOCIAL SERVICES\",\r\n    question: \"Which of the following major heads fall under the sub-sector 'Water Supply, Sanitation, Housing and Urban Development'?\\n1. Water Supply and Sanitation\\n2. Housing\\n3. Urban Development\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(c)' of Social Services<\/b><br>The sub-sector comprises <b>2215 Water Supply and Sanitation \u2705, 2216 Housing \u2705 and 2217 Urban Development \u2705<\/b>. The same three functions appear on the receipt side as 0215, 0216 and 0217, on the capital side as 4215, 4216 and 4217, and in the loan section as 6215, 6216 and 6217 \u2014 a complete four-way correspondence.\"\r\n  },\r\n  {\r\n    id: 214,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 SOCIAL SERVICES\",\r\n    question: \"Which of the following major heads fall under the sub-sector 'Social Welfare and Nutrition'?\\n1. Social Security and Welfare\\n2. Nutrition\\n3. Relief on account of Natural Calamities\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(g) Social Welfare and Nutrition'<\/b><br>This sub-sector comprises <b>2235 Social Security and Welfare \u2705, 2236 Nutrition \u2705 and 2245 Relief on account of Natural Calamities \u2705<\/b>. Note that although 2245 has capital counterpart absent from the list, the loan section provides '6245 \u2013 Loans for Relief on account of Natural Calamities'.\"\r\n  },\r\n  {\r\n    id: 215,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 SOCIAL SERVICES\",\r\n    question: \"Which one of the following major heads has no corresponding capital major head in the Capital Account of Social Services?\",\r\n    options: [\r\n      \"2210 \u2013 Medical and Public Health\",\r\n      \"2225 \u2013 Welfare of Scheduled Castes, Scheduled Tribes, Other Backward Classes and Minorities\",\r\n      \"2245 \u2013 Relief on account of Natural Calamities\",\r\n      \"2250 \u2013 Other Social Services\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>No Capital Head for Relief on account of Natural Calamities<\/b><br>The Capital Account of Social Services provides 4210, 4225 and 4250 corresponding to 2210, 2225 and 2250 respectively, but <b>there is no major head '4245'<\/b>. Relief expenditure on natural calamities is met on the revenue side under 2245, with a loan head '6245 \u2013 Loans for Relief on account of Natural Calamities' in the Loan Section.\"\r\n  },\r\n  {\r\n    id: 216,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 SOCIAL SERVICES\",\r\n    question: \"Consider the following statements regarding the sub-sector 'Capital Account of Social Welfare and Nutrition':\\n1. It contains a major head 'Capital Outlay on Social Security and Welfare'.\\n2. It contains a major head 'Capital Outlay on Nutrition'.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Capital Heads 4235 and 4236<\/b><br>The Capital Account of Social Services provides <b>'4235 \u2013 Capital Outlay on Social Security and Welfare' \u2705 and '4236 \u2013 Capital Outlay on Nutrition' \u2705<\/b> under the sub-sector 'Capital Account of Social Welfare and Nutrition'. Both statements are correct \u2014 the pair corresponds to the revenue heads 2235 and 2236.\"\r\n  },\r\n  {\r\n    id: 217,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 SOCIAL SERVICES\",\r\n    question: \"Which one of the following pairs of a major head and its sub-sector under the Sector 'Social Services' is not correctly matched?\",\r\n    options: [\r\n      \"2204 \u2013 Sports and Youth Services \u2013 Education, Sports, Art and Culture\",\r\n      \"2211 \u2013 Family Welfare \u2013 Health and Family Welfare\",\r\n      \"2221 \u2013 Broadcasting \u2013 Information and Broadcasting\",\r\n      \"2230 \u2013 Labour, Employment and Skill Development \u2013 Social Welfare and Nutrition\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Placement of Labour, Employment and Skill Development<\/b><br><b>'2230 \u2013 Labour, Employment and Skill Development' constitutes the sub-sector '(f) Labour and Labour Welfare' by itself<\/b>, and does not fall under 'Social Welfare and Nutrition', which comprises 2235, 2236 and 2245. The other three pairings are correct.\"\r\n  },\r\n  {\r\n    id: 218,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 SOCIAL SERVICES\",\r\n    question: \"Which of the following loan major heads exist in the Loan Section corresponding to the Social Services?\\n1. Loans for Housing\\n2. Loans for Broadcasting\\n3. Loans for Relief on account of Natural Calamities\\n4. Loans for other Social Services\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Social Services Loan Heads (6202 to 6250)<\/b><br>The Loan Section provides <b>6202 Loans for Education, Sports, Art and Culture; 6210 Loans for Medical and Public Health; 6211 Loans for Family Welfare; 6215 Loans for Water Supply and Sanitation; 6216 Loans for Housing \u2705; 6217 Loans for Urban Development; 6220 Loans for Information and Publicity; 6221 Loans for Broadcasting \u2705; 6225 Loans for Welfare of Scheduled Castes, Scheduled Tribes, Other Backward Classes and Minorities; 6235 Loans for Social Security and Welfare; 6245 Loans for Relief on account of Natural Calamities \u2705; and 6250 Loans for other Social Services \u2705<\/b>. All four exist.\"\r\n  },\r\n  {\r\n    id: 219,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 SOCIAL SERVICES\",\r\n    question: \"Consider the following statements regarding the major head 'Nutrition':\\n1. It appears in the Expenditure Heads (Revenue Account).\\n2. It appears in the Expenditure Heads (Capital Account).\\n3. It appears in the sector 'Loans and Advances'.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Nutrition on Two Sides Only<\/b><br><b>'2236 \u2013 Nutrition' appears in the Expenditure Heads (Revenue Account) \u2705<\/b> and <b>'4236 \u2013 Capital Outlay on Nutrition' in the Expenditure Heads (Capital Account) \u2705<\/b>. However, <b>there is no loan major head '6236'<\/b> \u2014 the social services loan heads run 6202 to 6250 without a head for Nutrition \u2014 so Statement 3 is incorrect.\"\r\n  },\r\n  {\r\n    id: 220,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 SOCIAL SERVICES\",\r\n    question: \"Which one of the following major heads relating to Social Services exists in the Revenue, Capital and Loan Sections alike?\",\r\n    options: [\r\n      \"2204 \u2013 Sports and Youth Services\",\r\n      \"2216 \u2013 Housing\",\r\n      \"2236 \u2013 Nutrition\",\r\n      \"2251 \u2013 Secretariat - Social Services\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Housing \u2013 A Complete Four-way Correspondence<\/b><br>Housing exists as <b>0216 (receipt), 2216 (revenue expenditure), 4216 (Capital Outlay on Housing) and 6216 (Loans for Housing)<\/b> \u2014 a complete correspondence across all four Sections. Sports and Youth Services has no separate capital or loan head (education capital and loan outlays being consolidated at 4202 and 6202), Nutrition has no loan head, and Secretariat - Social Services has neither capital nor loan head.\"\r\n  },\r\n  {\r\n    id: 221,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 SOCIAL SERVICES\",\r\n    question: \"In the Capital Account of Social Services, the sub-sector relating to the welfare of Scheduled Castes, Scheduled Tribes and other Backward Classes contains the major head\",\r\n    options: [\r\n      \"4225\",\r\n      \"4235\",\r\n      \"4250\",\r\n      \"4789\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Capital Head 4225<\/b><br>The sub-sector '(e) Capital Account of Welfare of Scheduled Castes, Scheduled Tribes and other Backward Classes' contains <b>'4225 \u2013 Capital Outlay on Welfare of Scheduled Castes, Scheduled Tribes, Other Backward Classes and Minorities'<\/b>, corresponding to the revenue head 2225 and the loan head 6225. The figure '789' is a MINOR head code (DAPSC), not a major head.\"\r\n  },\r\n  {\r\n    id: 222,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 SOCIAL SERVICES\",\r\n    question: \"Which one of the following statements regarding the Social Services heads of account is not correct?\",\r\n    options: [\r\n      \"The receipt side provides a single major head for education, sports, art and culture, while the revenue expenditure side provides four.\",\r\n      \"'Information and Publicity' and 'Broadcasting' are separate major heads on both the receipt and the expenditure sides.\",\r\n      \"'Secretariat - Social Services' has a corresponding capital major head.\",\r\n      \"'Medical and Public Health' exists in the Receipt, Revenue Expenditure, Capital and Loan Sections alike.\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>No Capital Head for Secretariat - Social Services<\/b><br><b>'2251 \u2013 Secretariat - Social Services' has no corresponding capital major head<\/b>, the Capital Account of Other Social Services being confined to '4250 \u2013 Capital Outlay on other Social Services'. The other statements are correct: 0202 against 2202-2205; 0220\/0221 and 2220\/2221; and Medical and Public Health at 0210, 2210, 4210 and 6210.\"\r\n  },\r\n  {\r\n    id: 223,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 SOCIAL SERVICES\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 2210\\nB. 2211\\nC. 2225\\nD. 2251\\nList-II\\n1. Secretariat - Social Services\\n2. Family Welfare\\n3. Medical and Public Health\\n4. Welfare of Scheduled Castes, Scheduled Tribes, Other Backward Classes and Minorities\",\r\n    options: [\r\n      \"A-3, B-2, C-4, D-1\",\r\n      \"A-1, B-3, C-2, D-4\",\r\n      \"A-3, B-4, C-2, D-1\",\r\n      \"A-2, B-3, C-1, D-4\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Social Services Major Heads<\/b><br><b>2210 Medical and Public Health<\/b> and <b>2211 Family Welfare<\/b> together form the sub-sector 'Health and Family Welfare'; <b>2225 Welfare of Scheduled Castes, Scheduled Tribes, Other Backward Classes and Minorities<\/b> constitutes its sub-sector by itself; and <b>2251 Secretariat - Social Services<\/b> closes the Sector along with 2250. Hence A-3, B-2, C-4, D-1.\"\r\n  },\r\n  {\r\n    id: 224,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"The Sector 'Economic Services' in the Expenditure Heads (Revenue Account) is divided into how many sub-sectors?\",\r\n    options: [\r\n      \"Eight\",\r\n      \"Nine\",\r\n      \"Ten\",\r\n      \"Twelve\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Sub-sectors of Sector 'C \u2013 Economic Services'<\/b><br>The Sector is divided into <b>ten sub-sectors \u2014 (a) Agriculture and Allied Activities; (b) Rural Development; (c) Special Areas Programmes; (d) Irrigation and Flood Control; (e) Energy; (f) Industry and Minerals; (g) Transport; (h) Communications; (i) Science Technology and Environment; and (j) General Economic Services<\/b>. It is the largest Sector in the Revenue Account by number of major heads.\"\r\n  },\r\n  {\r\n    id: 225,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"Which of the following major heads fall under the sub-sector 'Agriculture and Allied Activities'?\\n1. Soil and Water Conservation\\n2. Agricultural Research and Education\\n3. Agricultural Financial Institutions\\n4. Other Agricultural Programmes\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(a) Agriculture and Allied Activities'<\/b><br>This sub-sector comprises <b>2401 Crop Husbandry; 2402 Soil and Water Conservation \u2705; 2403 Animal Husbandry; 2404 Dairy Development; 2405 Fisheries; 2406 Forestry and Wild Life; 2407 Plantations; 2408 Food Storage and Warehousing; 2415 Agricultural Research and Education \u2705; 2416 Agricultural Financial Institutions \u2705; 2425 Co-operation; and 2435 Other Agricultural Programmes \u2705<\/b>. All four listed heads fall within it.\"\r\n  },\r\n  {\r\n    id: 226,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"Which of the following major heads fall under the sub-sector 'Rural Development'?\\n1. Special Programmes for Rural Development\\n2. Rural Employment\\n3. Land Reforms\\n4. Other Rural Development Programmes\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(b) Rural Development'<\/b><br>This sub-sector comprises <b>2501 Special Programmes for Rural Development \u2705, 2505 Rural Employment \u2705, 2506 Land Reforms \u2705 and 2515 Other Rural Development Programmes \u2705<\/b>. Of these, only Land Reforms (0506) and Other Rural Development Programmes (0515) have corresponding receipt major heads. In the Capital Account, only '4515 \u2013 Capital Outlay on other Rural Development Programmes' is provided.\"\r\n  },\r\n  {\r\n    id: 227,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"Which one of the following major heads under the sub-sector 'Special Areas Programmes' has no corresponding receipt, capital or loan major head?\",\r\n    options: [\r\n      \"2551 \u2013 Hill Areas\",\r\n      \"2552 \u2013 North Eastern Areas\",\r\n      \"2553 \u2013 MPs Local Area Development Scheme\",\r\n      \"2575 \u2013 Other Special Areas Programmes\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>MPs Local Area Development Scheme \u2013 Revenue Only<\/b><br>Hill Areas, North Eastern Areas and Other Special Areas Programmes each appear across all four Sections (0551\/2551\/4551\/6551, 0552\/2552\/4552\/6552 and 0575\/2575\/4575\/6575). <b>'2553 \u2013 MPs Local Area Development Scheme' appears only on the revenue expenditure side<\/b>, there being no corresponding head 0553, 4553 or 6553.\"\r\n  },\r\n  {\r\n    id: 228,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"Which of the following major heads fall under the sub-sector 'Irrigation and Flood Control'?\\n1. Major Irrigation\\n2. Command Area Development\\n3. Flood Control and Drainage\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(d) Irrigation and Flood Control'<\/b><br>This sub-sector comprises <b>2700 Major Irrigation \u2705, 2701 Medium Irrigation, 2702 Minor Irrigation, 2705 Command Area Development \u2705 and 2711 Flood Control and Drainage \u2705<\/b>. It is against the major heads '2701\/4701\/6701' for Major and Medium Irrigation that the List carries the guideline 'Each project will be a minor head' \u2014 a case in which no correction slip is needed to open a new minor head.\"\r\n  },\r\n  {\r\n    id: 229,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"Which of the following major heads fall under the sub-sector 'Industry and Minerals' in the Expenditure Heads (Revenue Account)?\\n1. Village and Small Industries\\n2. Non-ferrous Mining and Metallurgical Industries\\n3. Other Industries\\n4. Other Outlays on Industries and Minerals\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(f) Industry and Minerals'<\/b><br>This sub-sector comprises <b>2851 Village and Small Industries \u2705, 2852 Industries, 2853 Non-ferrous Mining and Metallurgical Industries \u2705, 2875 Other Industries \u2705 and 2885 Other Outlays on Industries and Minerals \u2705<\/b>. All four listed heads fall within it \u2014 2885 being the residual head which has no corresponding receipt head.\"\r\n  },\r\n  {\r\n    id: 230,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"Consider the following statements regarding the major head 'Industries' bearing the code 2852:\\n1. It has a corresponding receipt major head bearing the code 0852.\\n2. It has a corresponding capital major head bearing the code 4852 styled 'Capital Outlay on Industries'.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>The Capital Series Breaks Away at 4852<\/b><br><b>'0852 \u2013 Industries' does exist as a receipt major head \u2705<\/b> (Statement 1). However, the Capital Account of Industry and Minerals does not follow the revenue nomenclature: <b>'4852' is styled 'Capital Outlay on IRON AND STEEL INDUSTRIES'<\/b>, and the capital section then provides a whole family of industry-specific heads \u2014 4853 to 4861 \u2014 culminating in 4875 and 4885. Statement 2 is therefore incorrect.\"\r\n  },\r\n  {\r\n    id: 231,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"Which of the following are separate major heads in the Capital Account of Industry and Minerals?\\n1. Capital Outlay on Fertilizer Industries\\n2. Capital Outlay on Petro-Chemical Industries\\n3. Capital Outlay on Engineering Industries\\n4. Capital Outlay on Atomic Energy Industries\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>The Industry-specific Capital Heads (4851 to 4885)<\/b><br>The Capital Account of Industry and Minerals provides <b>4851 Village and Small Industries; 4852 Iron and Steel Industries; 4853 Non-ferrous Mining and Metallurgical Industries; 4854 Cement and Non-metallic Mineral Industries; 4855 Fertilizer Industries \u2705; 4856 Petro-Chemical Industries \u2705; 4857 Chemicals and Pharmaceutical Industries; 4858 Engineering Industries \u2705; 4859 Telecommunication and Electronic Industries; 4860 Consumer Industries; 4861 Atomic Energy Industries \u2705; 4875 Other Industries; and 4885 Other Capital Outlay on Industries and Minerals<\/b>. All four exist.\"\r\n  },\r\n  {\r\n    id: 232,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"Which of the following are separate major heads relating to the Indian Railways in the Expenditure Heads (Revenue Account)?\\n1. Indian Railways \u2013 Policy Formulation, Direction, Research and other Miscellaneous Organisation\\n2. Indian Railways \u2013 Commercial Lines \u2013 Working Expenses\\n3. Indian Railways \u2013 Open Line Works (Revenue)\\n4. Payments to General Revenues\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>The Railway Revenue Expenditure Heads (3001 to 3007)<\/b><br>Seven major heads are provided: <b>3001 Indian Railways-Policy Formulation, Direction, Research and other Miscellaneous Organisation \u2705; 3002 Indian Railways-Commercial Lines-Working Expenses \u2705; 3003 Indian Railways-Strategic Lines-Working Expenses; 3004 Indian Railways-Open Line Works (Revenue) \u2705; 3005 Payments to General Revenues \u2705; 3006 Appropriation from Railway Surplus; and 3007 Repayment of Loans taken from General Revenues<\/b>. All four listed heads exist.\"\r\n  },\r\n  {\r\n    id: 233,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"In the Capital Account of Transport, the major heads relating to the Indian Railways are\",\r\n    options: [\r\n      \"5001 and 5002\",\r\n      \"5002 and 5003\",\r\n      \"5001, 5002 and 5003\",\r\n      \"5002, 5003 and 5004\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Railway Capital Heads<\/b><br>The Capital Account of Transport provides only two railway major heads \u2014 <b>'5002 \u2013 Capital Outlay on Indian Railways-Commercial Lines' and '5003 \u2013 Capital Outlay on Indian Railways-Strategic Lines'<\/b>. There is no head 5001 or 5004, although the revenue side carries 3001 and 3004. In the Loan Section the single head '7002 \u2013 Loans to Railways' is provided.\"\r\n  },\r\n  {\r\n    id: 234,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"Which of the following major heads fall under the sub-sector 'Transport' in the Expenditure Heads (Revenue Account)?\\n1. Ports and Light Houses\\n2. Shipping\\n3. Roads and Bridges\\n4. Other Transport Services\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Non-Railway Transport Heads (3051 to 3075)<\/b><br>Besides the railway heads, the sub-sector '(g) Transport' comprises <b>3051 Ports and Light Houses \u2705, 3052 Shipping \u2705, 3053 Civil Aviation, 3054 Roads and Bridges \u2705, 3055 Road Transport, 3056 Inland Water Transport and 3075 Other Transport Services \u2705<\/b>. Their receipt counterparts run 1051 to 1075 and their capital counterparts 5051 to 5075.\"\r\n  },\r\n  {\r\n    id: 235,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"Which one of the following transport major heads exists in the Revenue and Capital Sections but not in the Loan Section?\",\r\n    options: [\r\n      \"3053 \u2013 Civil Aviation\",\r\n      \"3054 \u2013 Roads and Bridges\",\r\n      \"3055 \u2013 Road Transport\",\r\n      \"3075 \u2013 Other Transport Services\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>No Loan Head for Roads and Bridges<\/b><br>The Loan Section provides <b>7051 Loans for Ports and Light Houses, 7052 Loans for Shipping, 7053 Loans for Civil Aviation, 7055 Loans for Road Transport, 7056 Loans for Inland Water Transport and 7075 Loans for other Transport Services<\/b> \u2014 but <b>no head '7054' for Roads and Bridges<\/b>, although 1054, 3054 and 5054 all exist. Civil Aviation, Road Transport and Other Transport Services each have a loan head.\"\r\n  },\r\n  {\r\n    id: 236,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"Which of the following major heads fall under the sub-sector 'Communications' in the Expenditure Heads (Revenue Account)?\\n1. Dividends to General Revenues\\n2. Appropriations from Telecommunications Surplus\\n3. Satellite Systems\\n4. Repayment of Loans taken from General Revenues by Telecommunications\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(h) Communications'<\/b><br>This sub-sector comprises eight major heads \u2014 <b>3201 Postal Services; 3225 Telecommunication Services; 3230 Dividends to General Revenues \u2705; 3231 Appropriations from Telecommunications Surplus \u2705; 3232 Repayment of Loans taken from General Revenues by Telecommunications \u2705; 3252 Satellite Systems \u2705; and 3275 Other Communication Services<\/b>. All four listed heads fall within it.\"\r\n  },\r\n  {\r\n    id: 237,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"Which of the following major heads fall under the sub-sector 'Science Technology and Environment'?\\n1. Atomic Energy Research\\n2. Space Research\\n3. Earth System Science\\n4. Ecology and Environment\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(i) Science Technology and Environment'<\/b><br>This sub-sector comprises <b>3401 Atomic Energy Research \u2705, 3402 Space Research \u2705, 3403 Earth System Science \u2705, 3425 Other Scientific Research and 3435 Ecology and Environment \u2705<\/b>. All four listed heads fall within it. The corresponding capital heads are 5401, 5402, 5403 and '5425 \u2013 Capital Outlay on other Scientific and Environmental Research'.\"\r\n  },\r\n  {\r\n    id: 238,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"Which of the following major heads fall under the sub-sector 'General Economic Services'?\\n1. Secretariat-Economic Services\\n2. Census Surveys and Statistics\\n3. Meteorology\\n4. International Financial Institutions\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(j) General Economic Services'<\/b><br>This sub-sector comprises <b>3451 Secretariat-Economic Services \u2705; 3452 Tourism; 3453 Foreign Trade and Export Promotion; 3454 Census Surveys and Statistics \u2705; 3455 Meteorology \u2705; 3456 Civil Supplies; 3465 General Financial and Trading Institutions; 3466 International Financial Institutions \u2705; and 3475 Other General Economic Services<\/b>. All four listed heads fall within it.\"\r\n  },\r\n  {\r\n    id: 239,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"Which one of the following major heads under 'General Economic Services' has no corresponding receipt major head?\",\r\n    options: [\r\n      \"3452 \u2013 Tourism\",\r\n      \"3453 \u2013 Foreign Trade and Export Promotion\",\r\n      \"3454 \u2013 Census Surveys and Statistics\",\r\n      \"3456 \u2013 Civil Supplies\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Census Surveys and Statistics \u2013 Expenditure Only<\/b><br>Tourism (1452\/3452), Foreign Trade and Export Promotion (1453\/3453) and Civil Supplies (1456\/3456) each have a receipt counterpart in the group 'Economic Services' of Other Non-Tax Revenue. <b>'3454 \u2013 Census Surveys and Statistics' has no receipt head '1454'<\/b>; nor do 3451, 3455, 3465 and 3466.\"\r\n  },\r\n  {\r\n    id: 240,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"The capital major heads corresponding to 'General Financial and Trading Institutions' and 'International Financial Institutions' are styled respectively\",\r\n    options: [\r\n      \"'Capital Outlay on General Financial and Trading Institutions' and 'Capital Outlay on International Financial Institutions'\",\r\n      \"'Investments in General Financial and Trading Institutions' and 'Investment in International Financial Institutions'\",\r\n      \"'Loans for General Financial and Trading Institutions' and 'Loans to International Financial Institutions'\",\r\n      \"'Capital Outlay on other General Economic Services' in both cases\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Major Heads 5465 and 5466<\/b><br>The capital counterparts of 3465 and 3466 are styled <b>'5465 \u2013 Investments in General Financial and Trading Institutions' and '5466 \u2013 Investment in International Financial Institutions'<\/b>, the 'Investments in' form being used for equity participation. The corresponding loan heads are <b>'7465 \u2013 Loans for General Financial and Trading Institutions' and '7466 \u2013 Loans to International Financial Institutions'<\/b>.\"\r\n  },\r\n  {\r\n    id: 241,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"Which one of the following capital major heads under 'General Economic Services' has no corresponding revenue expenditure major head?\",\r\n    options: [\r\n      \"5452 \u2013 Capital Outlay on Tourism\",\r\n      \"5455 \u2013 Capital Outlay on Meteorology\",\r\n      \"5467 \u2013 Capital Outlay on Investment of National Investment Fund\",\r\n      \"5475 \u2013 Capital Outlay on other General Economic Services\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Major Head 5467 \u2013 Capital Only<\/b><br>Tourism (3452\/5452), Meteorology (3455\/5455) and Other General Economic Services (3475\/5475) each have a revenue expenditure counterpart. <b>'5467 \u2013 Capital Outlay on Investment of National Investment Fund' has no revenue head '3467'<\/b>; the National Investment Fund is otherwise reflected in the Public Account under '8452 \u2013 National Investment Fund' and '8453 \u2013 Income and Expenditure Account of National Investment Fund'.\"\r\n  },\r\n  {\r\n    id: 242,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"Within the Sector 'Economic Services', which one of the following pairs of a major head and the sub-sector in which it is placed is not correctly matched?\",\r\n    options: [\r\n      \"2408 \u2013 Food Storage and Warehousing \u2013 Agriculture and Allied Activities\",\r\n      \"2505 \u2013 Rural Employment \u2013 Rural Development\",\r\n      \"2705 \u2013 Command Area Development \u2013 Irrigation and Flood Control\",\r\n      \"3435 \u2013 Ecology and Environment \u2013 General Economic Services\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Placement of Ecology and Environment<\/b><br><b>'3435 \u2013 Ecology and Environment' falls under the sub-sector '(i) Science Technology and Environment'<\/b>, alongside 3401, 3402, 3403 and 3425 \u2014 not under 'General Economic Services', which runs 3451 to 3475. The other three pairings are correct.\"\r\n  },\r\n  {\r\n    id: 243,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"Consider the following statements regarding the major head 'Plantations':\\n1. It exists as a receipt major head.\\n2. It exists as a revenue expenditure major head.\\n3. It exists in the Capital Section and in the Loan Section.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Plantations \u2013 A Complete Four-way Correspondence<\/b><br>Plantations appears as <b>'0407 \u2013 Plantations' on the receipt side \u2705, '2407 \u2013 Plantations' on the revenue expenditure side \u2705, '4407 \u2013 Capital Outlay on Plantations' in the Capital Section and '6407 \u2013 Loans for Plantations' in the Loan Section \u2705<\/b>. All three statements are correct \u2014 the head runs across all four Sections in the same way as Crop Husbandry, Fisheries and Housing.\"\r\n  },\r\n  {\r\n    id: 244,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"Which one of the following major heads relating to agriculture appears in the Revenue and Capital Sections but not in the Loan Section?\",\r\n    options: [\r\n      \"2401 \u2013 Crop Husbandry\",\r\n      \"2402 \u2013 Soil and Water Conservation\",\r\n      \"2415 \u2013 Agricultural Research and Education\",\r\n      \"2425 \u2013 Co-operation\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>No Loan Head for Agricultural Research and Education<\/b><br>The Loan Section provides 6401 Crop Husbandry, 6402 Soil and Water Conservation, 6425 Co-operation and so on, but <b>there is no head '6415' for Agricultural Research and Education<\/b>, although 0415, 2415 and 4415 all exist. The Loan Section instead moves from 6408 (Food Storage and Warehousing) to 6416 (Loans to Agricultural Financial Institutions).\"\r\n  },\r\n  {\r\n    id: 245,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"Which one of the following statements regarding the Economic Services heads of account is not correct?\",\r\n    options: [\r\n      \"The sub-sector 'Communications' contains major heads representing appropriations from and repayments to General Revenues.\",\r\n      \"The sub-sector 'Transport' contains major heads relating both to the Indian Railways and to other modes of transport.\",\r\n      \"The sub-sector 'Industry and Minerals' provides a far larger number of major heads on the capital side than on the revenue side.\",\r\n      \"The sub-sector 'Energy' provides a separate major head for each source of energy on the capital side, including one for Non Conventional Sources of Energy.\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Nomenclature of the Capital Energy Head<\/b><br>The capital head is styled <b>'4810 \u2013 Capital Outlay on NEW AND RENEWABLE ENERGY'<\/b>, not 'Non Conventional Sources of Energy' \u2014 that nomenclature survives only in the receipt head 0810. Option (d) is therefore incorrect. The other statements are correct: the Communications sub-sector contains 3230, 3231 and 3232; the Transport sub-sector spans 3001 to 3075; and the Industry and Minerals capital series 4851 to 4885 is far longer than the revenue series 2851 to 2885.\"\r\n  },\r\n  {\r\n    id: 246,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 2801\\nB. 2802\\nC. 2803\\nD. 2810\\nList-II\\n1. Coal and Lignite\\n2. New and Renewable Energy\\n3. Power\\n4. Petroleum\",\r\n    options: [\r\n      \"A-3, B-4, C-1, D-2\",\r\n      \"A-1, B-2, C-3, D-4\",\r\n      \"A-3, B-1, C-4, D-2\",\r\n      \"A-2, B-4, C-3, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>The Sub-sector 'Energy'<\/b><br>The four major heads are <b>2801 Power, 2802 Petroleum, 2803 Coal and Lignite and 2810 New and Renewable Energy<\/b>, with receipt counterparts 0801, 0802, 0803 and 0810, capital counterparts 4801 (styled 'Capital Outlay on Power Projects'), 4802, 4803 and 4810, and loan counterparts 6801 to 6810. Hence A-3, B-4, C-1, D-2.\"\r\n  },\r\n  {\r\n    id: 247,\r\n    chapter: \"EXPENDITURE HEADS (REVENUE ACCOUNT) \u2013 ECONOMIC SERVICES\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 4852\\nB. 4855\\nC. 4859\\nD. 4860\\nList-II\\n1. Capital Outlay on Consumer Industries\\n2. Capital Outlay on Iron and Steel Industries\\n3. Capital Outlay on Telecommunication and Electronic Industries\\n4. Capital Outlay on Fertilizer Industries\",\r\n    options: [\r\n      \"A-2, B-4, C-3, D-1\",\r\n      \"A-1, B-3, C-2, D-4\",\r\n      \"A-2, B-1, C-4, D-3\",\r\n      \"A-4, B-2, C-1, D-3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>The Industry-specific Capital Major Heads<\/b><br>Note that <b>4852 is 'Capital Outlay on IRON AND STEEL INDUSTRIES'<\/b>, not 'Industries' as on the revenue side (2852). The series continues <b>4854 Cement and Non-metallic Mineral, 4855 Fertilizer, 4856 Petro-Chemical, 4857 Chemicals and Pharmaceutical, 4858 Engineering, 4859 Telecommunication and Electronic, 4860 Consumer and 4861 Atomic Energy Industries<\/b>. The loan series 6851 to 6885 mirrors it exactly. Hence A-2, B-4, C-3, D-1.\"\r\n  },\r\n  {\r\n    id: 248,\r\n    chapter: \"CAPITAL ACCOUNT \u2013 RECEIPT AND EXPENDITURE HEADS\",\r\n    question: \"The Expenditure Heads (Capital Account) are grouped into how many Sectors bearing the letters A to D?\",\r\n    options: [\r\n      \"Two\",\r\n      \"Three\",\r\n      \"Four\",\r\n      \"Five\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Sectors of the Expenditure Heads (Capital Account)<\/b><br>The Expenditure Heads (Capital Account) are grouped into <b>four Sectors \u2014 A. Capital Account of General Services; B. Capital Account of Social Services; C. Capital Accounts of Economic Services; and D. Grants-in-aid and Contributions<\/b>. The lettering then continues with E. Public Debt, F. Loans and Advances, G. Inter-State Settlement and H. Transfer to Contingency Fund.\"\r\n  },\r\n  {\r\n    id: 249,\r\n    chapter: \"CAPITAL ACCOUNT \u2013 RECEIPT AND EXPENDITURE HEADS\",\r\n    question: \"Which one of the following statements regarding the Sector 'Grants-in-aid and Contributions' in the Expenditure Heads (Capital Account) is correct?\",\r\n    options: [\r\n      \"It contains the major heads 3601 to 3606.\",\r\n      \"It appears as a Sector heading without any major head being listed under it.\",\r\n      \"It contains a single major head numbered 4601.\",\r\n      \"It contains the major heads 4601 and 4602.\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Sector 'D' of the Capital Account<\/b><br>In the Expenditure Heads (Capital Account), the Sector <b>'D. Grants-in-aid and Contributions' appears as a Sector heading with no major head listed beneath it<\/b> \u2014 the List proceeds directly from the Capital Accounts of Economic Services to Sector 'E. Public Debt'. The major heads 3601 to 3606 belong to the corresponding Sector in the Expenditure Heads (Revenue Account).\"\r\n  },\r\n  {\r\n    id: 250,\r\n    chapter: \"CAPITAL ACCOUNT \u2013 RECEIPT AND EXPENDITURE HEADS\",\r\n    question: \"Which of the following sub-sectors appear in the Sector 'Capital Accounts of Economic Services'?\\n1. Capital Account of Agriculture and Allied Activities\\n2. Capital Account of Special Areas Programme\\n3. Capital Account of Communication\\n4. Capital Account of General Economic Services\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sectors of the Capital Accounts of Economic Services<\/b><br>The Sector is divided into ten sub-sectors, mirroring the Revenue Account: <b>(a) Capital Account of Agriculture and Allied Activities \u2705; (b) Rural Development; (c) Special Areas Programme \u2705; (d) Irrigation and Flood Control; (e) Energy; (f) Industry and Minerals; (g) Transport; (h) Communication \u2705; (i) Science Technology and Environment; and (j) General Economic Services \u2705<\/b>. All four listed sub-sectors appear.\"\r\n  },\r\n  {\r\n    id: 251,\r\n    chapter: \"CAPITAL ACCOUNT \u2013 RECEIPT AND EXPENDITURE HEADS\",\r\n    question: \"Which one of the following major heads in the Capital Account of Agriculture and Allied Activities is not styled 'Capital Outlay on \u2026'?\",\r\n    options: [\r\n      \"4405 \u2013 Fisheries\",\r\n      \"4408 \u2013 Food Storage and Warehousing\",\r\n      \"4416 \u2013 Agricultural Financial Institutions\",\r\n      \"4425 \u2013 Co-operation\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Major Head 4416<\/b><br>All the other capital heads in this sub-sector are styled 'Capital Outlay on \u2026' \u2014 4405 Capital Outlay on Fisheries, 4408 Capital Outlay on Food Storage and Warehousing, 4425 Capital Outlay on Co-operation. <b>'4416 \u2013 INVESTMENTS IN Agricultural Financial Institutions'<\/b> alone departs from that form, the head representing equity participation rather than capital outlay.\"\r\n  },\r\n  {\r\n    id: 252,\r\n    chapter: \"CAPITAL ACCOUNT \u2013 RECEIPT AND EXPENDITURE HEADS\",\r\n    question: \"In the Capital Account of Rural Development, the number of major heads provided is\",\r\n    options: [\r\n      \"one\",\r\n      \"two\",\r\n      \"three\",\r\n      \"four\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Sub-sector '(b) Capital Account of Rural Development'<\/b><br>Although the Revenue Account provides four rural development major heads (2501, 2505, 2506 and 2515), the Capital Account provides <b>only ONE \u2014 '4515 \u2013 Capital Outlay on other Rural Development Programmes'<\/b>. The Loan Section, by contrast, provides four \u2014 6501, 6505, 6506 and 6515.\"\r\n  },\r\n  {\r\n    id: 253,\r\n    chapter: \"CAPITAL ACCOUNT \u2013 RECEIPT AND EXPENDITURE HEADS\",\r\n    question: \"Which of the following major heads appear in the Capital Account of Irrigation and Flood Control?\\n1. Capital Outlay on Major Irrigation\\n2. Capital Outlay on Command Area Development\\n3. Capital Outlay on Flood Control Projects\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(d) Capital Account of Irrigation and Flood Control'<\/b><br>This sub-sector comprises <b>4700 Capital Outlay on Major Irrigation \u2705, 4701 Capital Outlay on Medium Irrigation, 4702 Capital Outlay on Minor Irrigation, 4705 Capital Outlay on Command Area Development \u2705 and 4711 Capital Outlay on Flood Control Projects \u2705<\/b>. The five heads correspond exactly to the revenue heads 2700, 2701, 2702, 2705 and 2711.\"\r\n  },\r\n  {\r\n    id: 254,\r\n    chapter: \"CAPITAL ACCOUNT \u2013 RECEIPT AND EXPENDITURE HEADS\",\r\n    question: \"The Capital Account of Communication comprises which of the following major heads?\\n1. Capital Outlay on Postal Services\\n2. Capital Outlay on Telecommunication Services\\n3. Capital Outlay on Satellite System\\n4. Capital Outlay on other Communication Services\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(h) Capital Account of Communication'<\/b><br>This sub-sector comprises <b>5201 Capital Outlay on Postal Services \u2705, 5225 Capital Outlay on Telecommunication Services \u2705, 5252 Capital Outlay on Satellite System \u2705 and 5275 Capital Outlay on other Communication Services \u2705<\/b>. All four exist. The revenue heads 3230, 3231 and 3232 relating to dividends, appropriations and repayments have no capital counterparts.\"\r\n  },\r\n  {\r\n    id: 255,\r\n    chapter: \"CAPITAL ACCOUNT \u2013 RECEIPT AND EXPENDITURE HEADS\",\r\n    question: \"Consider the following statements regarding the Capital Account of Science Technology and Environment:\\n1. It contains a major head 'Capital Outlay on Space Research'.\\n2. It contains a major head 'Capital Outlay on Earth System Science'.\\n3. It contains a major head 'Capital Outlay on Ecology and Environment'.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Sub-sector '(i)' of the Capital Accounts of Economic Services<\/b><br>This sub-sector comprises <b>5401 Capital Outlay on Atomic Energy Research; 5402 Capital Outlay on Space Research \u2705; 5403 Capital Outlay on Earth System Science \u2705; and 5425 Capital Outlay on other Scientific and Environmental Research<\/b>. <b>There is no head '5435' for Ecology and Environment<\/b> \u2014 such capital expenditure being absorbed within 5425 \u2014 so Statement 3 is incorrect.\"\r\n  },\r\n  {\r\n    id: 256,\r\n    chapter: \"CAPITAL ACCOUNT \u2013 RECEIPT AND EXPENDITURE HEADS\",\r\n    question: \"Which one of the following major heads appears in the Capital Account of General Economic Services?\",\r\n    options: [\r\n      \"5451 \u2013 Capital Outlay on Secretariat-Economic Services\",\r\n      \"5453 \u2013 Capital Outlay on Foreign Trade and Export Promotion\",\r\n      \"5454 \u2013 Capital Outlay on Census Surveys and Statistics\",\r\n      \"5456 \u2013 Capital Outlay on Civil Supplies\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Sub-sector '(j) Capital Account of General Economic Services'<\/b><br>This sub-sector comprises <b>5452 Capital Outlay on Tourism; 5453 Capital Outlay on Foreign Trade and Export Promotion \u2705; 5455 Capital Outlay on Meteorology; 5465 Investments in General Financial and Trading Institutions; 5466 Investment in International Financial Institutions; 5467 Capital Outlay on Investment of National Investment Fund; and 5475 Capital Outlay on other General Economic Services<\/b>. There are no heads 5451, 5454 or 5456.\"\r\n  },\r\n  {\r\n    id: 257,\r\n    chapter: \"CAPITAL ACCOUNT \u2013 RECEIPT AND EXPENDITURE HEADS\",\r\n    question: \"Consider the following statements regarding the Capital Account of Education, Sports, Art and Culture:\\n1. It contains a single major head.\\n2. That major head bears the code 4202.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>A Single Consolidated Capital Head for Education<\/b><br>The sub-sector '(a) Capital Account of Education, Sports, Art and Culture' contains <b>a single major head \u2705 \u2014 '4202 \u2013 Capital Outlay on Education, Sports, Art and Culture' \u2705<\/b>. Both statements are correct. This contrasts with the Revenue Account, which provides four separate heads (2202 to 2205), and matches the receipt side, which provides only 0202.\"\r\n  },\r\n  {\r\n    id: 258,\r\n    chapter: \"CAPITAL ACCOUNT \u2013 RECEIPT AND EXPENDITURE HEADS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 5051\\nB. 5053\\nC. 5055\\nD. 5056\\nList-II\\n1. Capital Outlay on Inland and Water Transport\\n2. Capital Outlay on Ports and Light Houses\\n3. Capital Outlay on Road Transport\\n4. Capital Outlay on Civil Aviation\",\r\n    options: [\r\n      \"A-2, B-4, C-3, D-1\",\r\n      \"A-1, B-2, C-4, D-3\",\r\n      \"A-2, B-3, C-4, D-1\",\r\n      \"A-3, B-1, C-2, D-4\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>The Capital Account of Transport<\/b><br>The heads run <b>5002 and 5003 for the Indian Railways, then 5051 Ports and Light Houses, 5052 Shipping, 5053 Civil Aviation, 5054 Roads and Bridges, 5055 Road Transport, 5056 Inland and Water Transport and 5075 Other Transport Services<\/b>. Note that 5054 exists although there is no loan head 7054. Hence A-2, B-4, C-3, D-1.\"\r\n  },\r\n  {\r\n    id: 259,\r\n    chapter: \"PUBLIC DEBT, LOANS AND ADVANCES AND OTHER SECTORS\",\r\n    question: \"In addition to the minor heads already codified below the major head 'Loans and Advances from Central Government', new minor heads may be opened corresponding to the programme in the Section under which the loan is intended to be utilised by the\",\r\n    options: [\r\n      \"Central Government\",\r\n      \"borrowing Government\",\r\n      \"Ministry administering the scheme\",\r\n      \"public sector undertaking receiving the loan\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Direction on Minor Heads under 6004, 7601 and 7602<\/b><br>New minor heads may be opened below these major heads corresponding to the programme in the Section 'Expenditure Heads (Revenue Account)', or 'Expenditure Heads (Capital Account)', or 'F \u2013 Loans and Advances', <b>depending upon the Section under which the loan is intended to be utilised by the BORROWING GOVERNMENT<\/b>. The classification thus follows the use to which the borrower puts the money, not the source.\"\r\n  },\r\n  {\r\n    id: 260,\r\n    chapter: \"PUBLIC DEBT, LOANS AND ADVANCES AND OTHER SECTORS\",\r\n    question: \"Which of the following are major heads in the Sector 'Loans and Advances'?\\n1. Loans and Advances to State Governments\\n2. Advances to Foreign Governments\\n3. Loans to Government Servants etc.\\n4. Miscellaneous Loans\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>The Closing Major Heads of Sector 'F'<\/b><br>The Sector concludes with <b>7601 Loans and Advances to State Governments \u2705; 7602 Loans and Advances to Union Territory Governments with Legislature; 7605 Advances to Foreign Governments \u2705; 7610 Loans to Government Servants etc. \u2705; and 7615 Miscellaneous Loans \u2705<\/b>. All four listed heads are major heads in this Sector.\"\r\n  },\r\n  {\r\n    id: 261,\r\n    chapter: \"PUBLIC DEBT, LOANS AND ADVANCES AND OTHER SECTORS\",\r\n    question: \"Consider the following statements regarding the Sector 'Inter-State Settlement':\\n1. It is lettered 'G' in the Consolidated Fund.\\n2. It contains the single major head 'Inter State Settlement'.\\n3. That major head bears the code 7810.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sector 'G. Inter-State Settlement'<\/b><br>The Sector is lettered <b>'G' \u2705<\/b>, contains the single major head <b>'Inter State Settlement' \u2705<\/b>, and that head bears the code <b>'7810' \u2705<\/b>. All three statements are correct. It should be distinguished from the Public Account head '8793 \u2013 Inter State Suspense Account' under the Sector 'Remittances'.\"\r\n  },\r\n  {\r\n    id: 262,\r\n    chapter: \"PUBLIC DEBT, LOANS AND ADVANCES AND OTHER SECTORS\",\r\n    question: \"Which one of the following statements regarding the Contingency Fund heads of account is correct?\",\r\n    options: [\r\n      \"The Contingency Fund bears the major head 7999 and the appropriation to it bears the major head 8000.\",\r\n      \"The appropriation to the Contingency Fund bears the major head 7999 and the Contingency Fund itself bears the major head 8000.\",\r\n      \"Both the Contingency Fund and the appropriation to it are accounted for under the major head 8000.\",\r\n      \"The Contingency Fund is accounted for under the Sector 'Transfer to Contingency Fund' in the Consolidated Fund.\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Major Heads 7999 and 8000 Distinguished<\/b><br><b>'7999 \u2013 Appropriation to the Contingency Fund' is a major head in the Consolidated Fund<\/b>, constituting the Sector 'H. Transfer to Contingency Fund'; <b>'8000 \u2013 Contingency Fund' is the major head of the Contingency Fund itself, which forms a separate Part of the Government accounts<\/b>. The appropriation and the Fund are therefore accounted for under different major heads in different Parts.\"\r\n  },\r\n  {\r\n    id: 263,\r\n    chapter: \"PUBLIC DEBT, LOANS AND ADVANCES AND OTHER SECTORS\",\r\n    question: \"Which one of the following loan major heads does not exist, although the corresponding revenue expenditure major head does?\",\r\n    options: [\r\n      \"6202 \u2013 Loans for Education, Sports, Art and Culture\",\r\n      \"6220 \u2013 Loans for Information and Publicity\",\r\n      \"6236 \u2013 Loans for Nutrition\",\r\n      \"6250 \u2013 Loans for other Social Services\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>No Loan Head for Nutrition<\/b><br>The social services loan heads run 6202, 6210, 6211, 6215, 6216, 6217, 6220, 6221, 6225, 6235, 6245 and 6250 \u2014 <b>there is no head '6236' for Nutrition<\/b>, though '2236 \u2013 Nutrition' and '4236 \u2013 Capital Outlay on Nutrition' both exist. The other three loan heads listed all appear in the Sector.\"\r\n  },\r\n  {\r\n    id: 264,\r\n    chapter: \"PUBLIC DEBT, LOANS AND ADVANCES AND OTHER SECTORS\",\r\n    question: \"Which of the following loan major heads relating to communications and scientific research exist in the Sector 'Loans and Advances'?\\n1. Loans for Telecommunication Services\\n2. Loans for other Communication Services\\n3. Loans for other Scientific Research\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Loan Heads 7225, 7275 and 7425<\/b><br>All three exist \u2014 <b>'7225 \u2013 Loans for Telecommunication Services' \u2705, '7275 \u2013 Loans for other Communication Services' \u2705 and '7425 \u2013 Loans for other Scientific Research' \u2705<\/b>. Note that there is no loan head for Postal Services corresponding to 3201 and 5201, nor one for Atomic Energy Research corresponding to 3401 and 5401.\"\r\n  },\r\n  {\r\n    id: 265,\r\n    chapter: \"PUBLIC DEBT, LOANS AND ADVANCES AND OTHER SECTORS\",\r\n    question: \"Consider the following statements regarding the major head 'Loans and Advances to Union Territory Governments with Legislature':\\n1. It bears the code 7602.\\n2. Its counterpart on the grants-in-aid side in the Expenditure Heads (Revenue Account) bears the code 3602.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Union Territory Heads Compared<\/b><br><b>'7602 \u2013 Loans and Advances to Union Territory Governments with Legislature' \u2705<\/b> (Statement 1) is the loan-side head, and <b>'3602 \u2013 Grants-in-aid to Union Territory Governments with Legislature' \u2705<\/b> (Statement 2) the grants-in-aid head. Both statements are correct, and both heads carry the same qualification confining them to Union Territories with a Legislature.\"\r\n  },\r\n  {\r\n    id: 266,\r\n    chapter: \"PUBLIC DEBT, LOANS AND ADVANCES AND OTHER SECTORS\",\r\n    question: \"Which of the following loan major heads relating to special areas programmes exist?\\n1. Loans for Hill Areas\\n2. Loans for North Eastern Areas\\n3. Loans for other Special Areas Programmes\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Loan Heads 6551, 6552 and 6575<\/b><br>All three exist \u2014 <b>'6551 \u2013 Loans for Hill Areas' \u2705, '6552 \u2013 Loans for North Eastern Areas' \u2705 and '6575 \u2013 Loans for other Special Areas Programmes' \u2705<\/b>. There is, however, no loan head corresponding to '2553 \u2013 MPs Local Area Development Scheme', which remains confined to the Revenue Account.\"\r\n  },\r\n  {\r\n    id: 267,\r\n    chapter: \"PUBLIC DEBT, LOANS AND ADVANCES AND OTHER SECTORS\",\r\n    question: \"Which one of the following statements regarding the Sector 'Loans and Advances' is not correct?\",\r\n    options: [\r\n      \"It contains a major head for loans to Government servants.\",\r\n      \"It contains a major head for advances to foreign governments.\",\r\n      \"It contains a major head for loans to international financial institutions.\",\r\n      \"It contains a major head for loans to the Reserve Bank of India.\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>No Head for Loans to the Reserve Bank of India<\/b><br>The Sector provides <b>'7610 \u2013 Loans to Government Servants etc.', '7605 \u2013 Advances to Foreign Governments' and '7466 \u2013 Loans to International Financial Institutions'<\/b>, but <b>there is no major head for loans to the Reserve Bank of India<\/b>. Financial-institution lending is confined to 7465 (General Financial and Trading Institutions), 7466 (International Financial Institutions) and 6416 (Agricultural Financial Institutions).\"\r\n  },\r\n  {\r\n    id: 268,\r\n    chapter: \"PUBLIC DEBT, LOANS AND ADVANCES AND OTHER SECTORS\",\r\n    question: \"Consider the following statements regarding the coding of the Sector 'Loans and Advances':\\n1. Its major heads begin with the digits '6' and '7'.\\n2. Its first major head corresponds numerically to a revenue expenditure head in the Sector 'General Services'.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Coding of the Loan Sector<\/b><br>Under the coding pattern, the first digit <b>'6' or '7' represents the Loan head \u2705<\/b> (Statement 1), and the Sector accordingly runs from 6075 to 7615. Its first major head, <b>'6075 \u2013 Loans for Miscellaneous General Services', corresponds numerically to '2075 \u2013 Miscellaneous General Services' in the Sector 'General Services' \u2705<\/b> (Statement 2), following the rule of adding 2 to the first digit twice over from the receipt head 0075. Both statements are correct.\"\r\n  },\r\n  {\r\n    id: 269,\r\n    chapter: \"PUBLIC DEBT, LOANS AND ADVANCES AND OTHER SECTORS\",\r\n    question: \"Which one of the following major heads relating to rural development exists in the Loan Section?\",\r\n    options: [\r\n      \"6501 \u2013 Loans for Special Programmes for Rural Development\",\r\n      \"6502 \u2013 Loans for Rural Housing\",\r\n      \"6503 \u2013 Loans for Rural Water Supply\",\r\n      \"6504 \u2013 Loans for Rural Roads\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rural Development Loan Heads<\/b><br>The Loan Section provides four rural development heads \u2014 <b>'6501 \u2013 Loans for Special Programmes for Rural Development' \u2705, '6505 \u2013 Loans for Rural Employment', '6506 \u2013 Loans for Land Reforms' and '6515 \u2013 Loans for other Rural Development Programmes'<\/b>. There are no heads 6502, 6503 or 6504. Note that the Capital Account provides only one rural development head, 4515.\"\r\n  },\r\n  {\r\n    id: 270,\r\n    chapter: \"PUBLIC DEBT, LOANS AND ADVANCES AND OTHER SECTORS\",\r\n    question: \"Which one of the following statements regarding the numbering of major heads in the Loan Section is correct?\",\r\n    options: [\r\n      \"All loan major heads begin with the digit '6'.\",\r\n      \"All loan major heads begin with the digit '7'.\",\r\n      \"Loan major heads begin with the digit '6' or '7', the transition occurring within the Sector.\",\r\n      \"Loan major heads begin with the digit '8'.\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>The '6' and '7' Series in the Loan Sector<\/b><br>The coding pattern allots <b>'6' or '7' to the Loan head<\/b>, and the Sector 'F. Loans and Advances' in fact uses both \u2014 running from 6075 through the 6800s and then continuing with <b>7002 Loans to Railways, 7051 onwards for transport, 7225 and 7275 for communications, 7425 for scientific research, 7452 to 7475 for general economic services, and 7601 to 7615 for Governments, foreign governments, Government servants and miscellaneous loans<\/b>.\"\r\n  },\r\n  {\r\n    id: 271,\r\n    chapter: \"PUBLIC DEBT, LOANS AND ADVANCES AND OTHER SECTORS\",\r\n    question: \"Which of the following major heads relating to energy exist in the Loan Section?\\n1. Loans for Power Projects\\n2. Loans for Petroleum\\n3. Loans for Coal and Lignite\\n4. Loans for New and Renewable Energy\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Energy Loan Heads (6801 to 6810)<\/b><br>All four exist \u2014 <b>6801 Loans for Power Projects \u2705, 6802 Loans for Petroleum \u2705, 6803 Loans for Coal and Lignite \u2705 and 6810 Loans for New and Renewable Energy \u2705<\/b>. The energy family thus runs across all four Sections: 0801\/0802\/0803\/0810 (receipt), 2801\/2802\/2803\/2810, 4801\/4802\/4803\/4810 and 6801\/6802\/6803\/6810.\"\r\n  },\r\n  {\r\n    id: 272,\r\n    chapter: \"PUBLIC DEBT, LOANS AND ADVANCES AND OTHER SECTORS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 6001\\nB. 6002\\nC. 6003\\nD. 6004\\nList-II\\n1. Loans and Advances from the Central Government\\n2. Internal Debt of Central Government\\n3. Internal Debt of the State Government\\n4. External Debt\",\r\n    options: [\r\n      \"A-2, B-4, C-3, D-1\",\r\n      \"A-1, B-2, C-4, D-3\",\r\n      \"A-2, B-3, C-4, D-1\",\r\n      \"A-3, B-4, C-1, D-2\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>The Sector 'Public Debt'<\/b><br>The five major heads are <b>6001 Internal Debt of Central Government, 6002 External Debt, 6003 Internal Debt of the State Government, 6004 Loans and Advances from the Central Government and 6005 External Debt Suspense<\/b>. The commonest confusion is between 6003 and 6004. Hence A-2, B-4, C-3, D-1.\"\r\n  },\r\n  {\r\n    id: 273,\r\n    chapter: \"PUBLIC DEBT, LOANS AND ADVANCES AND OTHER SECTORS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 6075\\nB. 7601\\nC. 7605\\nD. 7610\\nList-II\\n1. Advances to Foreign Governments\\n2. Loans for Miscellaneous General Services\\n3. Loans to Government Servants etc.\\n4. Loans and Advances to State Governments\",\r\n    options: [\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-1, B-3, C-4, D-2\",\r\n      \"A-2, B-1, C-4, D-3\",\r\n      \"A-4, B-2, C-3, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Opening and Closing Heads of the Sector 'Loans and Advances'<\/b><br>The Sector opens with <b>6075 Loans for Miscellaneous General Services<\/b> (numerically corresponding to 2075 and 0075) and closes with <b>7601 Loans and Advances to State Governments, 7602 Loans and Advances to Union Territory Governments with Legislature, 7605 Advances to Foreign Governments, 7610 Loans to Government Servants etc. and 7615 Miscellaneous Loans<\/b>. Hence A-2, B-4, C-1, D-3.\"\r\n  },\r\n  {\r\n    id: 274,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 SMALL SAVINGS, PROVIDENT FUNDS ETC.\",\r\n    question: \"The Sector 'Small Savings, Provident Funds etc.' in the Public Account is divided into how many sub-sectors?\",\r\n    options: [\r\n      \"Three\",\r\n      \"Four\",\r\n      \"Five\",\r\n      \"Six\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Sub-sectors of Sector 'I'<\/b><br>The Sector is divided into <b>five sub-sectors \u2014 (a) National Small Savings Fund; (b) State Provident Fund; (c) Other Accounts; (d) Post Office Insurance Fund; and (e) Other Savings Schemes<\/b>. It is the first Sector of the Public Account, its major heads running from 8001 to 8032.\"\r\n  },\r\n  {\r\n    id: 275,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 SMALL SAVINGS, PROVIDENT FUNDS ETC.\",\r\n    question: \"Which of the following major heads fall under the sub-sector 'National Small Savings Fund'?\\n1. National Savings Deposits\\n2. National Savings Certificates\\n3. Public Provident Funds\\n4. Investments of National Small Savings Fund\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(a) National Small Savings Fund'<\/b><br>This sub-sector comprises <b>8001 National Savings Deposits \u2705, 8002 National Savings Certificates \u2705, 8006 Public Provident Funds \u2705, 8007 Investments of National Small Savings Fund \u2705 and 8008 Income and Expenditure of National Small Savings Fund<\/b>. All four listed heads fall within it.\"\r\n  },\r\n  {\r\n    id: 276,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 SMALL SAVINGS, PROVIDENT FUNDS ETC.\",\r\n    question: \"The sub-sector 'State Provident Fund' in the Public Account comprises\",\r\n    options: [\r\n      \"a single major head bearing the code 8009\",\r\n      \"two major heads bearing the codes 8009 and 8010\",\r\n      \"three major heads bearing the codes 8009, 8010 and 8011\",\r\n      \"a single major head bearing the code 8006\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Sub-sector '(b) State Provident Fund'<\/b><br>This sub-sector comprises <b>a single major head \u2014 '8009 \u2013 State Provident Funds'<\/b>. Major heads 8010 (Trusts and Endowments) and 8011 (Insurance and Pension Funds) belong to the next sub-sector, '(c) Other Accounts', while 8006 (Public Provident Funds) falls under the National Small Savings Fund.\"\r\n  },\r\n  {\r\n    id: 277,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 SMALL SAVINGS, PROVIDENT FUNDS ETC.\",\r\n    question: \"Which of the following major heads fall under the sub-sector 'Other Accounts' within the Sector 'Small Savings, Provident Funds etc.'?\\n1. Trusts and Endowments\\n2. Insurance and Pension Funds\\n3. Special Deposits and Accounts\\n4. Other Deposits and Accounts\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(c) Other Accounts'<\/b><br>This sub-sector comprises <b>8010 Trusts and Endowments \u2705, 8011 Insurance and Pension Funds \u2705, 8012 Special Deposits and Accounts \u2705 and 8013 Other Deposits and Accounts \u2705<\/b>. All four listed heads fall within it. These are to be distinguished from the deposit heads of Sector 'K', which begin at 8336.\"\r\n  },\r\n  {\r\n    id: 278,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 SMALL SAVINGS, PROVIDENT FUNDS ETC.\",\r\n    question: \"Which of the following are major heads under the sub-sector 'Post Office Insurance Fund'?\\n1. Postal Life Insurance Schemes\\n2. Investments of Post Office Insurance Fund\\n3. Income & Expenditure of Post Office Insurance Fund\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(d) Post Office Insurance Fund'<\/b><br>This sub-sector comprises three major heads \u2014 <b>'8014 \u2013 Postal Life Insurance Schemes' \u2705, '8015 \u2013 Investments of Post Office Insurance Fund' \u2705 and '8016 \u2013 Income &amp; Expenditure of Post Office Insurance Fund' \u2705<\/b>. The arrangement of a scheme head, an investment head and an income-and-expenditure head parallels that of the National Small Savings Fund (8007 and 8008).\"\r\n  },\r\n  {\r\n    id: 279,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 SMALL SAVINGS, PROVIDENT FUNDS ETC.\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 8001\\nB. 8006\\nC. 8009\\nD. 8012\\nList-II\\n1. Special Deposits and Accounts\\n2. National Savings Deposits\\n3. State Provident Funds\\n4. Public Provident Funds\",\r\n    options: [\r\n      \"A-2, B-4, C-3, D-1\",\r\n      \"A-1, B-3, C-2, D-4\",\r\n      \"A-2, B-3, C-4, D-1\",\r\n      \"A-4, B-2, C-1, D-3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Sector 'Small Savings, Provident Funds etc.'<\/b><br><b>8001 National Savings Deposits, 8002 National Savings Certificates, 8006 Public Provident Funds, 8007 and 8008<\/b> form the sub-sector 'National Small Savings Fund'; <b>8009 State Provident Funds<\/b> is the solitary head of 'State Provident Fund'; and <b>8010 to 8013<\/b> form 'Other Accounts', of which <b>8012 is Special Deposits and Accounts<\/b> (8011 being Insurance and Pension Funds). Hence A-2, B-4, C-3, D-1.\"\r\n  },\r\n  {\r\n    id: 280,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 RESERVE FUNDS\",\r\n    question: \"Which of the following major heads fall under the sub-sector 'Reserve Funds bearing Interest'?\\n1. Depreciation\/Renewal Reserve Fund\\n2. Development Funds\\n3. Capital Reserve Funds\\n4. General and Other Reserve Funds\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(a) Reserve Funds bearing Interest'<\/b><br>This sub-sector comprises <b>8115 Depreciation\/Renewal Reserve Fund \u2705, 8116 Revenue Reserve Funds, 8117 Development Funds \u2705, 8118 Capital Reserve Funds \u2705 and 8121 General and Other Reserve Funds \u2705<\/b>. All four listed heads fall within it. Note that Depreciation\/Renewal Reserve Fund, Revenue Reserve Funds and General and Other Reserve Funds appear again in the non-interest-bearing sub-sector under different codes.\"\r\n  },\r\n  {\r\n    id: 281,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 RESERVE FUNDS\",\r\n    question: \"Which one of the following major heads appears in the sub-sector 'Reserve Funds not bearing Interest'?\",\r\n    options: [\r\n      \"8115 \u2013 Depreciation\/Renewal Reserve Fund\",\r\n      \"8117 \u2013 Development Funds\",\r\n      \"8222 \u2013 Sinking Funds\",\r\n      \"8121 \u2013 General and Other Reserve Funds\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Sub-sector '(b) Reserve Funds not bearing Interest'<\/b><br>This sub-sector opens with <b>'8222 \u2013 Sinking Funds'<\/b> and continues with 8223 Famine Relief Fund, 8224 Central Road and Infrastructure Fund, 8225 Roads and Bridges Fund, 8226 Depreciation\/Renewal Reserve Fund, 8228 Revenue Reserve Funds, 8229 Development and Welfare Funds, 8230 Special Railway Safety Fund, 8231 Railway Safety Fund, 8232 Rural Employment Guarantee Funds and 8235 General and Other Reserve Funds. The heads 8115, 8117 and 8121 all belong to the interest-bearing sub-sector.\"\r\n  },\r\n  {\r\n    id: 282,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 RESERVE FUNDS\",\r\n    question: \"Consider the following statements regarding the railway safety funds in the Public Account:\\n1. 'Special Railway Safety Fund' and 'Railway Safety Fund' are separate major heads.\\n2. Both fall under the sub-sector 'Reserve Funds not bearing Interest'.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Major Heads 8230 and 8231<\/b><br><b>'8230 \u2013 Special Railway Safety Fund' and '8231 \u2013 Railway Safety Fund' are indeed separate major heads \u2705<\/b> (Statement 1), and <b>both fall under the sub-sector '(b) Reserve Funds not bearing Interest' \u2705<\/b> (Statement 2). Both statements are correct.\"\r\n  },\r\n  {\r\n    id: 283,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 RESERVE FUNDS\",\r\n    question: \"Which one of the following major heads appears in both the interest-bearing and the non-interest-bearing sub-sectors of the Sector 'Reserve Funds', under different codes?\",\r\n    options: [\r\n      \"Sinking Funds\",\r\n      \"Depreciation\/Renewal Reserve Fund\",\r\n      \"Famine Relief Fund\",\r\n      \"Capital Reserve Funds\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Duplicated Nomenclature Across the Two Sub-sectors<\/b><br><b>'Depreciation\/Renewal Reserve Fund' appears twice \u2014 as '8115' in the interest-bearing sub-sector and as '8226' in the non-interest-bearing sub-sector<\/b>. The same duplication occurs for 'Revenue Reserve Funds' (8116 and 8228) and 'General and Other Reserve Funds' (8121 and 8235). Sinking Funds, Famine Relief Fund and Capital Reserve Funds each appear only once.\"\r\n  },\r\n  {\r\n    id: 284,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 RESERVE FUNDS\",\r\n    question: \"Whenever a Reserve Fund opened as a sub-head, or a part of it, is invested, the investment account appears as a distinct sub-head placed\",\r\n    options: [\r\n      \"below the sub-head relating to the Fund\",\r\n      \"under a separate major head in the Sector 'Deposits and Advances'\",\r\n      \"under the minor head 'Other Deposits'\",\r\n      \"in the Capital Section of the Consolidated Fund\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Investment Accounts of Reserve Funds<\/b><br>The General Directions provide that <b>'whenever such Reserve Funds or parts thereof are invested, the investment account will appear as a distinct sub-head, BELOW THE SUB-HEAD RELATING TO THE FUND'<\/b>. The Fund and its investment are thus kept identifiable together within the same minor head of the relevant Reserve Funds major head.\"\r\n  },\r\n  {\r\n    id: 285,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 RESERVE FUNDS\",\r\n    question: \"Consider the following statements regarding transfers to Reserve Funds:\\n1. On the expenditure side, the transfer is recorded under a minor head bearing the code '797'.\\n2. Expenditure met out of a Reserve Fund is shown as a deduct entry under a minor head bearing a code in the '900' series.\\n3. Where an amount transferred to a Reserve Fund through a Capital Head is not fully utilised during the year, a note is added in the relevant Statement of the Finance Account.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>The Complete Reserve Fund Accounting Cycle<\/b><br>Transfers to Reserve Funds are recorded under the minor head <b>'Transfer to Reserve Funds\/Deposits Accounts' (code '797') \u2705<\/b>, with the object head 'Inter-Account Transfer'. Expenditure financed from the Fund is shown as a deduct entry under <b>'Deduct \u2013 Amount met from \u2026 (Name of the Reserve Fund\/Deposit Account)', code '902' etc. \u2705<\/b>. And where the amount transferred through a Capital Head is not fully utilised, <b>a note is added in the relevant Statement(s) of the Finance Account for each such Capital Major head \u2705<\/b>. All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 286,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 RESERVE FUNDS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 8222\\nB. 8223\\nC. 8224\\nD. 8225\\nList-II\\n1. Roads and Bridges Fund\\n2. Sinking Funds\\n3. Central Road and Infrastructure Fund\\n4. Famine Relief Fund\",\r\n    options: [\r\n      \"A-2, B-4, C-3, D-1\",\r\n      \"A-1, B-2, C-4, D-3\",\r\n      \"A-2, B-3, C-4, D-1\",\r\n      \"A-3, B-4, C-1, D-2\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Reserve Funds not bearing Interest<\/b><br>The sub-sector opens with <b>8222 Sinking Funds, 8223 Famine Relief Fund, 8224 Central Road and Infrastructure Fund and 8225 Roads and Bridges Fund<\/b>, and continues with 8226 Depreciation\/Renewal Reserve Fund, 8228 Revenue Reserve Funds, 8229 Development and Welfare Funds, 8230 Special Railway Safety Fund, 8231 Railway Safety Fund, 8232 Rural Employment Guarantee Funds and 8235 General and Other Reserve Funds. Hence A-2, B-4, C-3, D-1.\"\r\n  },\r\n  {\r\n    id: 287,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 DEPOSITS AND ADVANCES\",\r\n    question: \"Which of the following major heads fall under the sub-sector 'Deposits bearing Interest'?\\n1. Civil Deposits\\n2. Deposits of Railways\\n3. Deposits of Local Funds\\n4. Other Deposits\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(a) Deposits bearing Interest'<\/b><br>This sub-sector comprises four major heads \u2014 <b>8336 Civil Deposits \u2705, 8337 Deposits of Railways \u2705, 8338 Deposits of Local Funds \u2705 and 8342 Other Deposits \u2705<\/b>. All four listed heads fall within it. Their non-interest-bearing counterparts appear at 8443, 8445, 8448 and 8449 respectively.\"\r\n  },\r\n  {\r\n    id: 288,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 DEPOSITS AND ADVANCES\",\r\n    question: \"Which of the following are major heads under the sub-sector 'Deposits not bearing Interest'?\\n1. Bhopal Gas Leak Disaster Relief Fund\\n2. National Investment Fund\\n3. Funds under Treasury Single Account (TSA) System\\n4. Settlement Account with India Post Payment Bank (IPPB)\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>The Later Heads of the Non-interest-bearing Deposits Sub-sector<\/b><br>The sub-sector concludes with <b>8451 Bhopal Gas Leak Disaster Relief Fund \u2705; 8452 National Investment Fund \u2705; 8453 Income and Expenditure Account of National Investment Fund; 8454 Funds under Treasury Single Account (TSA) System \u2705; and 8455 Settlement Account with India Post Payment Bank (IPPB) \u2705<\/b>. All four listed heads exist.\"\r\n  },\r\n  {\r\n    id: 289,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 DEPOSITS AND ADVANCES\",\r\n    question: \"The National Investment Fund is reflected in the accounts under\",\r\n    options: [\r\n      \"a single major head in the Public Account\",\r\n      \"two major heads in the Public Account and a capital outlay major head in the Consolidated Fund\",\r\n      \"a single capital outlay major head in the Consolidated Fund\",\r\n      \"two major heads in the Sector 'Reserve Funds'\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>The National Investment Fund Across the Accounts<\/b><br>The Fund is reflected under <b>two Public Account major heads \u2014 '8452 \u2013 National Investment Fund' and '8453 \u2013 Income and Expenditure Account of National Investment Fund'<\/b> \u2014 and, in the Consolidated Fund, under the capital outlay head <b>'5467 \u2013 Capital Outlay on Investment of National Investment Fund'<\/b>, which has no corresponding revenue expenditure head.\"\r\n  },\r\n  {\r\n    id: 290,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 DEPOSITS AND ADVANCES\",\r\n    question: \"Which of the following are major heads under the sub-sector 'Advances' within the Sector 'Deposits and Advances'?\\n1. Civil Advances\\n2. Defence Advances\\n3. Railway Advances\\n4. Telecommunication Advances\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(c) Advances'<\/b><br>This sub-sector comprises five major heads \u2014 <b>8550 Civil Advances \u2705, 8551 Defence Advances \u2705, 8552 Railway Advances \u2705, 8553 Postal Advances and 8554 Telecommunication Advances \u2705<\/b>. All four listed heads fall within it, the departmental split matching that of the deposit heads 8443 to 8447.\"\r\n  },\r\n  {\r\n    id: 291,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 DEPOSITS AND ADVANCES\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 8443\\nB. 8446\\nC. 8447\\nD. 8450\\nList-II\\n1. Telecommunication Deposits\\n2. Civil Deposits\\n3. Balance Account of Union Territories\\n4. Postal Deposits\",\r\n    options: [\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-1, B-2, C-3, D-4\",\r\n      \"A-2, B-1, C-4, D-3\",\r\n      \"A-3, B-4, C-2, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Deposits not bearing Interest<\/b><br>The series runs <b>8443 Civil Deposits, 8444 Defence Deposits, 8445 Railway Deposits, 8446 Postal Deposits, 8447 Telecommunication Deposits, 8448 Deposits of Local Funds and 8449 Other Deposits<\/b>, followed by <b>8450 Balance Account of Union Territories<\/b>. Hence A-2, B-4, C-1, D-3.\"\r\n  },\r\n  {\r\n    id: 292,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 DEPOSITS AND ADVANCES\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 8451\\nB. 8452\\nC. 8454\\nD. 8455\\nList-II\\n1. Funds under Treasury Single Account (TSA) System\\n2. Bhopal Gas Leak Disaster Relief Fund\\n3. Settlement Account with India Post Payment Bank (IPPB)\\n4. National Investment Fund\",\r\n    options: [\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-1, B-3, C-2, D-4\",\r\n      \"A-2, B-1, C-4, D-3\",\r\n      \"A-4, B-2, C-3, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>The Later Heads of 'Deposits not bearing Interest'<\/b><br>The sub-sector concludes with <b>8451 Bhopal Gas Leak Disaster Relief Fund, 8452 National Investment Fund, 8453 Income and Expenditure Account of National Investment Fund, 8454 Funds under Treasury Single Account (TSA) System and 8455 Settlement Account with India Post Payment Bank (IPPB)<\/b>. The National Investment Fund is also reflected in the Consolidated Fund under '5467 \u2013 Capital Outlay on Investment of National Investment Fund'. Hence A-2, B-4, C-1, D-3.\"\r\n  },\r\n  {\r\n    id: 293,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 SUSPENSE AND MISCELLANEOUS\",\r\n    question: \"The Sector 'Suspense and Miscellaneous' in the Public Account is divided into how many sub-sectors?\",\r\n    options: [\r\n      \"Three\",\r\n      \"Four\",\r\n      \"Five\",\r\n      \"Six\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Sub-sectors of Sector 'L'<\/b><br>The Sector is divided into <b>five sub-sectors \u2014 (a) Coinage Account; (b) Suspense; (c) Other Accounts; (d) Accounts with Governments of Foreign Countries; and (e) Miscellaneous<\/b>. Its major heads run from 8656 to 8680.\"\r\n  },\r\n  {\r\n    id: 294,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 SUSPENSE AND MISCELLANEOUS\",\r\n    question: \"Which of the following major heads fall under the sub-sector 'Other Accounts' within the Sector 'Suspense and Miscellaneous'?\\n1. Cheques and Bills\\n2. Departmental Balances\\n3. Permanent Cash Imprest\\n4. Cash Balance Investment Account\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(c) Other Accounts'<\/b><br>This sub-sector comprises <b>8670 Cheques and Bills \u2705, 8671 Departmental Balances \u2705, 8672 Permanent Cash Imperest \u2705, 8673 Cash Balance Investment Account \u2705, 8674 Security Deposits made by Government, 8675 Deposits with Reserve Bank and 8677 Remittances into Banks\/Treasuries<\/b>. All four listed heads fall within it.\"\r\n  },\r\n  {\r\n    id: 295,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 SUSPENSE AND MISCELLANEOUS\",\r\n    question: \"The major head 'Deposits with Reserve Bank' falls under which sub-sector of the Public Account?\",\r\n    options: [\r\n      \"Deposits bearing Interest\",\r\n      \"Deposits not bearing Interest\",\r\n      \"Other Accounts, within the Sector 'Suspense and Miscellaneous'\",\r\n      \"Other Accounts, within the Sector 'Small Savings, Provident Funds etc.'\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Major Head 8675<\/b><br><b>'8675 \u2013 Deposits with Reserve Bank' falls under the sub-sector '(c) Other Accounts' within the Sector 'L. Suspense and Miscellaneous'<\/b>, alongside 8670 Cheques and Bills, 8671 Departmental Balances, 8672 Permanent Cash Imperest, 8673 Cash Balance Investment Account, 8674 Security Deposits made by Government and 8677 Remittances into Banks\/Treasuries \u2014 and not under the deposit sub-sectors of Sector 'K'.\"\r\n  },\r\n  {\r\n    id: 296,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 SUSPENSE AND MISCELLANEOUS\",\r\n    question: \"The sub-sectors 'Accounts with Governments of Foreign Countries' and 'Miscellaneous' within the Sector 'Suspense and Miscellaneous' comprise respectively the major heads\",\r\n    options: [\r\n      \"8677 and 8679\",\r\n      \"8679 and 8680\",\r\n      \"8680 and 8781\",\r\n      \"8674 and 8680\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>The Concluding Sub-sectors of Sector 'L'<\/b><br>The sub-sector '(d) Accounts with Governments of Foreign Countries' comprises <b>'8679 \u2013 Accounts with Governments of other Countries'<\/b>, and the sub-sector '(e) Miscellaneous' comprises <b>'8680 \u2013 Miscellaneous Government Accounts'<\/b>. Major head 8677 (Remittances into Banks\/Treasuries) belongs to the preceding sub-sector 'Other Accounts', and 8781 opens the next Sector, 'M. Remittances'.\"\r\n  },\r\n  {\r\n    id: 297,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 SUSPENSE AND MISCELLANEOUS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 8656\\nB. 8659\\nC. 8661\\nD. 8662\\nList-II\\n1. Suspense Accounts (Postal)\\n2. Coinage Accounts\\n3. Suspense Accounts (Telecommunication)\\n4. Suspense Accounts (Defence)\",\r\n    options: [\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-1, B-2, C-3, D-4\",\r\n      \"A-2, B-1, C-4, D-3\",\r\n      \"A-3, B-4, C-2, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Sector 'Suspense and Miscellaneous'<\/b><br><b>8656 Coinage Accounts<\/b> constitutes the sub-sector 'Coinage Account' by itself; the sub-sector 'Suspense' then runs <b>8658 Suspense Accounts, 8659 Suspense Accounts (Defence), 8660 Suspense Accounts (Railways), 8661 Suspense Accounts (Postal), 8662 Suspense Accounts (Telecommunication) and 8663 Accounting Adjustment Suspense<\/b>. Hence A-2, B-4, C-1, D-3.\"\r\n  },\r\n  {\r\n    id: 298,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 SUSPENSE AND MISCELLANEOUS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 8670\\nB. 8672\\nC. 8673\\nD. 8675\\nList-II\\n1. Cash Balance Investment Account\\n2. Cheques and Bills\\n3. Deposits with Reserve Bank\\n4. Permanent Cash Imperest\",\r\n    options: [\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-1, B-2, C-4, D-3\",\r\n      \"A-2, B-1, C-3, D-4\",\r\n      \"A-4, B-3, C-2, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Sub-sector 'Other Accounts' under Suspense and Miscellaneous<\/b><br>The heads are <b>8670 Cheques and Bills, 8671 Departmental Balances, 8672 Permanent Cash Imperest, 8673 Cash Balance Investment Account, 8674 Security Deposits made by Government, 8675 Deposits with Reserve Bank and 8677 Remittances into Banks\/Treasuries<\/b>. Note that 8673 is distinct from '8999 \u2013 Cash Balance', the sole head of Sector 'N'. Hence A-2, B-4, C-1, D-3.\"\r\n  },\r\n  {\r\n    id: 299,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 REMITTANCES AND CASH BALANCE\",\r\n    question: \"The Sector 'Remittances' in the Public Account is divided into which of the following sub-sectors?\\n1. Money Orders and other Remittances\\n2. Inter Government Adjustment Account\\n3. Exchange Accounts\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sectors of Sector 'M. Remittances'<\/b><br>The Sector is divided into three sub-sectors \u2014 <b>(a) Money Orders and other Remittances \u2705 (8781 to 8785); (b) Inter Government Adjustment Account \u2705 (8786 to 8795); and (c) Exchange Accounts \u2705 (8797)<\/b>. All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 300,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 REMITTANCES AND CASH BALANCE\",\r\n    question: \"Which of the following are major heads under the sub-sector 'Inter Government Adjustment Account'?\\n1. Adjusting Account between Central and State Governments\\n2. Adjusting Account with Railways\\n3. Adjusting Account with Defence\\n4. Inter State Suspense Account\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Sub-sector '(b) Inter Government Adjustment Account'<\/b><br>This sub-sector comprises <b>8786 Adjusting Account between Central and State Governments \u2705; 8787 Adjusting Account with Railways \u2705; 8788 Adjusting Account with Posts; 8789 Adjusting Account with Defence \u2705; 8793 Inter State Suspense Account \u2705; 8794 Accounts with the High Commissioner for India in U. K.; and 8795 Adjusting Account with Telecommunications<\/b>. All four listed heads fall within it.\"\r\n  },\r\n  {\r\n    id: 301,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 REMITTANCES AND CASH BALANCE\",\r\n    question: \"The major head 'Accounts with the High Commissioner for India in U. K.' falls under the sub-sector\",\r\n    options: [\r\n      \"Money Orders and other Remittances\",\r\n      \"Inter Government Adjustment Account\",\r\n      \"Exchange Accounts\",\r\n      \"Accounts with Governments of Foreign Countries\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Major Head 8794<\/b><br><b>'8794 \u2013 Accounts with the High Commissioner for India in U. K.' falls under the sub-sector '(b) Inter Government Adjustment Account'<\/b> within the Sector 'M. Remittances'. It is to be distinguished from '8679 \u2013 Accounts with Governments of other Countries', which falls under the Sector 'L. Suspense and Miscellaneous', and from '8797 \u2013 Exchange Accounts'.\"\r\n  },\r\n  {\r\n    id: 302,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 REMITTANCES AND CASH BALANCE\",\r\n    question: \"Which one of the following statements regarding the Public Account major heads is not correct?\",\r\n    options: [\r\n      \"All Public Account major heads begin with the digit '8'.\",\r\n      \"The Sector 'Cash Balance' consists of a single major head.\",\r\n      \"Adjusting accounts with Railways, Posts, Defence and Telecommunications are separate major heads.\",\r\n      \"Suspense accounts for Defence, Railways, Postal and Telecommunication are accounted for under a single major head.\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Departmental Suspense Accounts Are Separate Heads<\/b><br>Separate major heads are provided \u2014 <b>8659 Suspense Accounts (Defence), 8660 Suspense Accounts (Railways), 8661 Suspense Accounts (Postal) and 8662 Suspense Accounts (Telecommunication)<\/b> \u2014 so option (d) is incorrect. The other statements are correct: the digit '8' denotes the Contingency Fund and Public Account; Sector 'N' has only 8999; and the adjusting accounts appear separately at 8787, 8788, 8789 and 8795.\"\r\n  },\r\n  {\r\n    id: 303,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 REMITTANCES AND CASH BALANCE\",\r\n    question: \"Minor heads in the Public Account which do not find a place in the List but were appearing in the Finance Accounts up to the end of 1986-87 are operated from 1987-88 onwards under\",\r\n    options: [\r\n      \"the corresponding revised Major Heads, till the balances are liquidated\",\r\n      \"the major head 'Miscellaneous Government Accounts', till the balances are liquidated\",\r\n      \"the major head 'Suspense Accounts', till the balances are liquidated\",\r\n      \"a separate Sector created for the purpose\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>The Transitional Provision for Legacy Public Account Minor Heads<\/b><br>The General Directions on the Public Account provide that such minor heads <b>'would continue to be operated under the CORRESPONDING REVISED MAJOR HEADS from 1987-88 onwards TILL THE BALANCES ARE LIQUIDATED'<\/b>. They are neither transferred in bulk to a miscellaneous head nor given a Sector of their own.\"\r\n  },\r\n  {\r\n    id: 304,\r\n    chapter: \"PUBLIC ACCOUNT \u2013 REMITTANCES AND CASH BALANCE\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I\\nA. 8781\\nB. 8783\\nC. 8786\\nD. 8794\\nList-II\\n1. Adjusting Account between Central and State Governments\\n2. Money Orders\\n3. Accounts with the High Commissioner for India in U. K.\\n4. Agency arrangements of DoP with other Departments \/Agencies\",\r\n    options: [\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-1, B-3, C-2, D-4\",\r\n      \"A-2, B-1, C-4, D-3\",\r\n      \"A-3, B-2, C-4, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Sector 'Remittances'<\/b><br>The sub-sector 'Money Orders and other Remittances' comprises <b>8781 Money Orders, 8782 Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer, 8783 Agency arrangements of DoP with other Departments\/Agencies and 8785 Other Remittances<\/b>; the 'Inter Government Adjustment Account' sub-sector comprises <b>8786 to 8795, including 8794 Accounts with the High Commissioner for India in U. K.<\/b>; and 'Exchange Accounts' comprises 8797. Hence A-2, B-4, C-1, D-3.\"\r\n  }\r\n];\r\n\r\n\/\/ export default allQuestions; \/\/ uncomment if using as an ES module\r\n\r\n\r\n\/\/ ==========================================\r\n\/\/ STATE\r\n\/\/ ==========================================\r\nlet initDone = false;\r\nlet currentMode = 'all';\r\nlet currentFilter = null;\r\nlet filteredQuestions = [...allQuestions];\r\nlet currentQuestionIndex = 0;\r\nlet selectedOption = null;\r\nlet answerChecked = false;\r\nlet sessionStats = { attempted: 0, correct: 0, incorrect: 0 };\r\nlet sessionStartTs = Date.now();\r\nlet sessionAnswers = {};\r\nlet progress = { questionStats: {}, weakAreas: [], lastQuestionId: null, lastMode: 'all', lastFilter: null, attemptLog: [] };\r\n\r\nconst $id = (x) => document.getElementById(x);\r\nconst CHAPTERS = [...new Set(allQuestions.map(q => q.chapter))];\r\n\/\/ Case-insensitive helpers: work for \"Ch 1:\", \"CH 1:\", \"ch 1:\" alike.\r\nconst chShort = (c) => {\r\n    if (\/^CH\\s*\\d+:\/i.test(c)) return c.replace(\/^CH\\s*(\\d+):.*$\/i, 'CH $1');\r\n    const s = c.split(\/\\s+\u2013\\s+|\\s+-\\s+\/);           \/\/ \"A \u2013 B\" ko \"B\" bana do\r\n    const t = s.length > 1 ? s[s.length - 1] : c;\r\n    return t.length > 26 ? t.slice(0, 24) + '\u2026' : t;\r\n};\r\nconst chFull = (c) => { const m = c.match(\/^CH\\s*\\d+:\\s*(.+)$\/i); return m ? m[1] : c; };\r\n\/\/ One label, printed once (avoids the \"name: name\" doubling bug).\r\nconst chLabel = (c) => \/^CH\\s*\\d+:\/i.test(c) ? (chShort(c) + ': ' + chFull(c)) : c;\r\n\r\n\/\/ ==========================================\r\n\/\/ PERSISTENCE (localStorage)\r\n\/\/ ==========================================\r\nfunction loadProgress() {\r\n    try {\r\n        const saved = localStorage.getItem('quiz_progress_' + quizConfig.quizId);\r\n        if (saved) {\r\n            const p = JSON.parse(saved);\r\n            progress = Object.assign(progress, p);\r\n            if (!progress.questionStats) progress.questionStats = {};\r\n            if (!Array.isArray(progress.weakAreas)) progress.weakAreas = [];\r\n            if (!Array.isArray(progress.attemptLog)) progress.attemptLog = [];\r\n        }\r\n    } catch (e) { console.warn('Progress load failed', e); }\r\n}\r\nfunction saveProgress() {\r\n    try {\r\n        if (progress.attemptLog.length > 500) progress.attemptLog = progress.attemptLog.slice(-500);\r\n        localStorage.setItem('quiz_progress_' + quizConfig.quizId, JSON.stringify(progress));\r\n    } catch (e) { console.warn('Progress save failed', e); }\r\n}\r\nfunction getQStat(qid) {\r\n    if (!progress.questionStats[qid]) progress.questionStats[qid] = { correct: 0, incorrect: 0, lastAttempt: null, lastCorrect: null };\r\n    return progress.questionStats[qid];\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ TOAST\r\n\/\/ ==========================================\r\nlet toastTimer = null;\r\nfunction showToast(msg, type) {\r\n    const t = $id('warningToast');\r\n    $id('toastMessage').textContent = msg;\r\n    t.classList.toggle('success', type === 'success');\r\n    t.classList.add('show');\r\n    clearTimeout(toastTimer);\r\n    toastTimer = setTimeout(() => t.classList.remove('show'), 2600);\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ TAB NAVIGATION\r\n\/\/ ==========================================\r\nfunction switchView(view) {\r\n    document.querySelectorAll('.cwq-portal .gp-tab').forEach(b => b.classList.toggle('active', b.dataset.view === view));\r\n    document.querySelectorAll('.cwq-portal .gp-view').forEach(v => v.classList.toggle('active', v.id === 'view-' + view));\r\n    if (view === 'performance') renderAI();\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ MODE \/ FILTERS\r\n\/\/ ==========================================\r\nfunction setMode(mode, filter) {\r\n    currentMode = mode;\r\n    currentFilter = filter || null;\r\n    document.querySelectorAll('.cwq-portal .mode-tab').forEach(t => t.classList.toggle('active', t.dataset.mode === mode));\r\n    $id('chapterFilterCard').style.display = (mode === 'chapter') ? '' : 'none';\r\n    $id('weakAreasCard').style.display = (mode === 'weak') ? '' : 'none';\r\n    applyFilters();\r\n    progress.lastMode = mode; progress.lastFilter = currentFilter; saveProgress();\r\n}\r\nfunction applyFilters() {\r\n    if (currentMode === 'all') filteredQuestions = [...allQuestions];\r\n    else if (currentMode === 'chapter') filteredQuestions = currentFilter ? allQuestions.filter(q => q.chapter === currentFilter) : [...allQuestions];\r\n    else if (currentMode === 'weak') {\r\n        filteredQuestions = allQuestions.filter(q => progress.weakAreas.includes(q.id));\r\n        if (!filteredQuestions.length) { showToast('No weak areas yet \u2014 great going!', 'success'); filteredQuestions = [...allQuestions]; setMode('all'); return; }\r\n    }\r\n    currentQuestionIndex = 0;\r\n    sessionStats = { attempted: 0, correct: 0, incorrect: 0 };\r\n    sessionStartTs = Date.now();\r\n    sessionAnswers = {};\r\n    renderFilters(); renderGrid(); loadQuestion(); updateStats();\r\n}\r\nfunction renderFilters() {\r\n    $id('chapterList').innerHTML = CHAPTERS.map(c => {\r\n        const n = allQuestions.filter(q => q.chapter === c).length;\r\n        return '<div class=\"filter-item' + (currentMode === 'chapter' && currentFilter === c ? ' active' : '') + '\" data-chapter=\"' + encodeURIComponent(c) + '\" title=\"' + c + '\"><span class=\"filter-text\">' + chLabel(c) + '<\/span><span class=\"filter-count\">' + n + '<\/span><\/div>';\r\n    }).join('');\r\n    renderWeakList();\r\n}\r\nfunction renderWeakList() {\r\n    const list = $id('weakQuestionList');\r\n    const weak = allQuestions.filter(q => progress.weakAreas.includes(q.id));\r\n    list.innerHTML = weak.length ? weak.map(q => {\r\n        const s = getQStat(q.id);\r\n        return '<div class=\"weak-question-item\" data-goto=\"' + q.id + '\"><span class=\"q-num\">Q' + q.id + '<\/span><span class=\"q-text\">' + q.question.replace(\/<br\\s*\\\/?>|\\n\/gi, ' ').substring(0, 60) + '\u2026<\/span><span class=\"wrong-count\">' + s.incorrect + '\u2717<\/span><\/div>';\r\n    }).join('') : '<p style=\"font-size:12.5px;color:var(--mut);text-align:center;padding:14px 4px;\">No weak areas. Keep practising!<\/p>';\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ QUESTION RENDERING\r\n\/\/ ==========================================\r\nfunction loadQuestion() {\r\n    const q = filteredQuestions[currentQuestionIndex];\r\n    if (!q) {\r\n        $id('questionText').innerHTML = '<b>No questions loaded yet.<\/b> Paste your question bank into the <code>allQuestions<\/code> array in this file (format documented at the array) and reload.';\r\n        $id('optionsList').innerHTML = '';\r\n        $id('questionNumber').textContent = 'Question 0 of 0';\r\n        return;\r\n    }\r\n    selectedOption = null; answerChecked = false;\r\n    $id('questionNumber').textContent = 'Question ' + (currentQuestionIndex + 1) + ' of ' + filteredQuestions.length;\r\n    $id('currentQuestionChapter').textContent = chLabel(q.chapter);\r\n    $id('weakBadge').style.display = progress.weakAreas.includes(q.id) ? '' : 'none';\r\n    $id('questionText').innerHTML = formatQuestion(q);\r\n    $id('explanationBox').classList.remove('show');\r\n    renderOptions(q);\r\n    renderMastery(q);\r\n    const prior = sessionAnswers[q.id];\r\n    if (prior !== undefined) revealAnswer(q, prior, true);\r\n    $id('prevBtn').disabled = currentQuestionIndex === 0;\r\n    $id('nextBtn').disabled = currentQuestionIndex === filteredQuestions.length - 1;\r\n    $id('checkBtn').disabled = prior !== undefined;\r\n    renderGrid();\r\n    progress.lastQuestionId = q.id; saveProgress();\r\n    if (initDone && window.innerWidth <= 900) {\r\n        const p = document.querySelector('.cwq-portal .question-panel');\r\n        if (p) p.scrollIntoView({ behavior: 'smooth', block: 'start' });\r\n    }\r\n}\r\n\/\/ UPSC exam-paper formatting: numbered statements get their own spaced rows,\r\n\/\/ the \"Select the correct answer \/ Which of the above\" lead sits on its own line.\r\n\/\/ Splits on BOTH \"\\n\" and \"<br>\" so either style works in pasted data.\r\n\r\nfunction formatQuestion(q) {\r\n    const parts = q.question.split(\/<br\\s*\\\/?>|\\n\/i);\r\n    let html = '<span class=\"q-stem\"><b>Q.<\/b> ' + (parts[0] || '') + '<\/span>';\r\n\r\n    let i = 1;\r\n    while (i < parts.length) {\r\n        const seg = parts[i].trim();\r\n        if (!seg) { i++; continue; }\r\n\r\n        \/\/ Detect \"List-I\" and render a side-by-side match-the-following block\r\n        if (\/^list[\\s-]*i\\b\/i.test(seg)) {\r\n            i++; \/\/ skip \"List-I\" label\r\n            const listI = [];\r\n            while (i < parts.length) {\r\n                const s2 = parts[i].trim();\r\n                if (!s2) { i++; continue; }\r\n                const m = s2.match(\/^([A-Za-z])\\.\\s*(.*)$\/s);\r\n                if (m) { listI.push({ n: m[1], t: m[2] }); i++; } else break;\r\n            }\r\n            const listII = [];\r\n            if (i < parts.length && \/^list[\\s-]*ii\\b\/i.test(parts[i].trim())) {\r\n                i++; \/\/ skip \"List-II\" label\r\n                while (i < parts.length) {\r\n                    const s3 = parts[i].trim();\r\n                    if (!s3) { i++; continue; }\r\n                    const m2 = s3.match(\/^(\\d+)\\.\\s*(.*)$\/s);\r\n                    if (m2) { listII.push({ n: m2[1], t: m2[2] }); i++; } else break;\r\n                }\r\n            }\r\n            html += '<div class=\"match-columns\">' +\r\n                '<div><div class=\"match-col-head\">List-I<\/div>' +\r\n                listI.map(it => '<div class=\"match-item\"><span class=\"mn\">' + it.n + '.<\/span><span>' + it.t + '<\/span><\/div>').join('') +\r\n                '<\/div>' +\r\n                '<div><div class=\"match-col-head\">List-II<\/div>' +\r\n                listII.map(it => '<div class=\"match-item\"><span class=\"mn\">' + it.n + '.<\/span><span>' + it.t + '<\/span><\/div>').join('') +\r\n                '<\/div><\/div>';\r\n            continue;\r\n        }\r\n\r\n        const m = seg.match(\/^(\\d+)\\.\\s*(.*)$\/s);\r\n        if (m) { html += '<span class=\"q-stmt\"><span class=\"sn\">' + m[1] + '.<\/span><span>' + m[2] + '<\/span><\/span>'; i++; continue; }\r\n        if (\/^(select the correct|which of the (above|following|statements)|choose the correct|consider the following|statement)\/i.test(seg)) {\r\n            html += '<span class=\"q-lead\">' + seg + '<\/span>'; i++; continue;\r\n        }\r\n        html += '<span class=\"q-lead\" style=\"font-style:normal\">' + seg + '<\/span>';\r\n        i++;\r\n    }\r\n    return html;\r\n}\r\nfunction renderOptions(q) {\r\n    $id('optionsList').innerHTML = q.options.map((opt, i) =>\r\n        '<div class=\"option-item\" data-opt=\"' + i + '\"><span class=\"option-letter\">(' + String.fromCharCode(97 + i) + ')<\/span><span class=\"option-text\">' + opt + '<\/span><i class=\"option-icon\" style=\"margin-top:4px\"><\/i><\/div>'\r\n    ).join('');\r\n}\r\nfunction renderMastery(q) {\r\n    const s = getQStat(q.id);\r\n    const mi = $id('masteryIndicator');\r\n    if (s.correct + s.incorrect === 0) { mi.classList.remove('show'); return; }\r\n    mi.classList.add('show');\r\n    const stars = $id('masteryStars').querySelectorAll('i');\r\n    stars.forEach((st, i) => st.classList.toggle('filled', i < Math.min(s.correct, 5)));\r\n}\r\nfunction checkAnswer() {\r\n    if (answerChecked || selectedOption === null) { if (selectedOption === null) showToast('Select an option first'); return; }\r\n    const q = filteredQuestions[currentQuestionIndex];\r\n    const isCorrect = selectedOption === q.correct;\r\n    sessionAnswers[q.id] = selectedOption;\r\n    sessionStats.attempted++; isCorrect ? sessionStats.correct++ : sessionStats.incorrect++;\r\n    updateQuestionStats(q, isCorrect);\r\n    revealAnswer(q, selectedOption, false);\r\n    updateStats(); renderGrid(); renderWeakList(); updateHeader();\r\n}\r\nfunction revealAnswer(q, chosen, restoring) {\r\n    answerChecked = true;\r\n    const items = $id('optionsList').querySelectorAll('.option-item');\r\n    items.forEach((it, i) => {\r\n        it.classList.add('disabled');\r\n        if (i === q.correct) { it.classList.add('correct'); const oi = it.querySelector('.option-icon'); oi.textContent = '\\u2713'; oi.style.fontStyle = 'normal'; }\r\n        else if (i === chosen) { it.classList.add('incorrect'); const oj = it.querySelector('.option-icon'); oj.textContent = '\\u2717'; oj.style.fontStyle = 'normal'; }\r\n    });\r\n    $id('explanationText').innerHTML = q.explanation;\r\n    $id('explanationBox').classList.add('show');\r\n    $id('checkBtn').disabled = true;\r\n    renderMastery(q);\r\n    if (!restoring) showToast(chosen === q.correct ? 'Correct! Well done.' : 'Incorrect \u2014 read the explanation.', chosen === q.correct ? 'success' : '');\r\n}\r\nfunction updateQuestionStats(q, isCorrect) {\r\n    const s = getQStat(q.id);\r\n    isCorrect ? s.correct++ : s.incorrect++;\r\n    s.lastAttempt = Date.now(); s.lastCorrect = isCorrect;\r\n    progress.attemptLog.push({ qid: q.id, correct: isCorrect, ts: Date.now() });\r\n    const isWeak = progress.weakAreas.includes(q.id);\r\n    if (!isCorrect && s.incorrect >= quizConfig.weakThreshold && !isWeak) progress.weakAreas.push(q.id);\r\n    if (isCorrect && isWeak && s.correct >= quizConfig.masteryThreshold) progress.weakAreas = progress.weakAreas.filter(id => id !== q.id);\r\n    saveProgress();\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ GRID + STATS\r\n\/\/ ==========================================\r\nfunction renderGrid() {\r\n    $id('questionGrid').innerHTML = filteredQuestions.map((q, i) => {\r\n        let cls = 'unattempted';\r\n        const ans = sessionAnswers[q.id];\r\n        if (ans !== undefined) cls = (ans === q.correct) ? 'correct-answered' : 'incorrect-answered';\r\n        else { const s = progress.questionStats[q.id]; if (s && (s.correct + s.incorrect) > 0) cls = 'attempted'; }\r\n        if (i === currentQuestionIndex) cls = 'current';\r\n        const weak = progress.weakAreas.includes(q.id) ? ' weak-marked' : '';\r\n        return '<div class=\"grid-item ' + cls + weak + '\" data-idx=\"' + i + '\" title=\"Q' + q.id + '\">' + (i + 1) + '<\/div>';\r\n    }).join('');\r\n}\r\nfunction masteredCount() { return allQuestions.filter(q => { const s = progress.questionStats[q.id]; return s && s.correct >= quizConfig.masteryThreshold; }).length; }\r\nfunction updateStats() {\r\n    $id('totalQuestions').textContent = filteredQuestions.length;\r\n    $id('attemptedCount').textContent = sessionStats.attempted;\r\n    $id('correctCount').textContent = sessionStats.correct;\r\n    $id('incorrectCount').textContent = sessionStats.incorrect;\r\n    const mastered = masteredCount();\r\n    const pct = allQuestions.length ? Math.round(mastered \/ allQuestions.length * 100) : 0;\r\n    $id('progressPercentage').textContent = pct + '%';\r\n    $id('progressRingFill').style.strokeDashoffset = 264 - (264 * pct \/ 100);\r\n    $id('totalCorrectProgress').textContent = Object.values(progress.questionStats).reduce((a, s) => a + s.correct, 0);\r\n    $id('totalWeakProgress').textContent = progress.weakAreas.length;\r\n    $id('allCount').textContent = allQuestions.length;\r\n    $id('weakModeCount').textContent = progress.weakAreas.length;\r\n}\r\nfunction updateHeader() {\r\n    $id('hdrTotalQ').textContent = allQuestions.length;\r\n    $id('hdrChapters').textContent = CHAPTERS.length;\r\n    const pct = allQuestions.length ? Math.round(masteredCount() \/ allQuestions.length * 100) : 0;\r\n    $id('hdrMastered').textContent = pct + '%';\r\n    const w = progress.weakAreas.length;\r\n    $id('weakBadgeHeader').style.display = w ? '' : 'none';\r\n    $id('weakCountHeader').textContent = w;\r\n    const r = computeReadiness();\r\n    $id('hdrReadiness').textContent = r.attempted ? r.score + '%' : '\u2014';\r\n    $id('perfPill').style.display = w >= 5 ? '' : 'none';\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ SUBMIT \/ RESULT \/ RESETS\r\n\/\/ ==========================================\r\nfunction submitExam() {\r\n    if (!sessionStats.attempted) { showToast('Attempt at least one question first'); return; }\r\n    const pct = Math.round(sessionStats.correct \/ sessionStats.attempted * 100);\r\n    $id('resultCorrect').textContent = sessionStats.correct;\r\n    $id('resultIncorrect').textContent = sessionStats.incorrect;\r\n    $id('resultScore').textContent = pct + '%';\r\n    $id('resultIcon').textContent = pct >= 80 ? '\ud83c\udfc6' : pct >= 60 ? '\ud83c\udf89' : pct >= 40 ? '\ud83d\udcd6' : '\ud83d\udcaa';\r\n    $id('resultTitle').textContent = pct >= 80 ? 'Outstanding!' : pct >= 60 ? 'Great Job!' : pct >= 40 ? 'Keep Practising!' : 'Needs Revision';\r\n    $id('resultMessage').textContent = 'You attempted ' + sessionStats.attempted + ' of ' + filteredQuestions.length + ' questions in this session.';\r\n    $id('practiceWeakBtn').style.display = progress.weakAreas.length ? '' : 'none';\r\n    $id('resultModal').classList.add('show');\r\n}\r\nfunction reviewAnswers() { $id('resultModal').classList.remove('show'); currentQuestionIndex = 0; loadQuestion(); }\r\nfunction retryQuiz() { $id('resultModal').classList.remove('show'); sessionStats = { attempted: 0, correct: 0, incorrect: 0 }; sessionAnswers = {}; currentQuestionIndex = 0; loadQuestion(); updateStats(); }\r\n\/\/ SESSION RESET (Practice tab): clears ONLY this session's answers\/score.\r\n\/\/ Lifetime performance (mastery, weak areas, attempt history) is preserved.\r\nfunction resetSession() {\r\n    if (!confirm('Reset this session? Only the current answers and session score are cleared \u2014 your lifetime performance and mastery are kept.')) return;\r\n    sessionStats = { attempted: 0, correct: 0, incorrect: 0 };\r\n    sessionAnswers = {};\r\n    sessionStartTs = Date.now();\r\n    currentQuestionIndex = 0;\r\n    loadQuestion(); updateStats(); renderGrid();\r\n    showToast('Session reset \u2014 performance data kept', 'success');\r\n}\r\n\/\/ PERFORMANCE RESET (My Performance tab): wipes lifetime data after confirm.\r\nfunction resetPerformance() {\r\n    if (!confirm('Permanently erase ALL lifetime performance for this quiz?\\n\\nThis clears mastery stars, weak areas, accuracy history and the readiness score. This cannot be undone.')) return;\r\n    progress = { questionStats: {}, weakAreas: [], lastQuestionId: null, lastMode: 'all', lastFilter: null, attemptLog: [] };\r\n    saveProgress();\r\n    sessionStats = { attempted: 0, correct: 0, incorrect: 0 };\r\n    sessionAnswers = {};\r\n    sessionStartTs = Date.now();\r\n    setMode('all');\r\n    updateHeader();\r\n    renderAI();\r\n    showToast('Lifetime performance erased', 'success');\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ TAB 2 \u2014 AI COACH ENGINE (rule-based, client-side)\r\n\/\/ Chapter weight = chapter's share of the question bank\r\n\/\/ ==========================================\r\nfunction chapterCounts() {\r\n    const map = {};\r\n    allQuestions.forEach(q => { map[q.chapter] = (map[q.chapter] || 0) + 1; });\r\n    return Object.entries(map).sort((a, b) => b[1] - a[1]);\r\n}\r\nfunction chapterStats() {\r\n    const total = allQuestions.length;\r\n    return chapterCounts().map(([c, n]) => {\r\n        const qs = allQuestions.filter(q => q.chapter === c);\r\n        let attempted = 0, correct = 0, incorrect = 0, scoreSum = 0;\r\n        qs.forEach(q => {\r\n            const s = progress.questionStats[q.id];\r\n            if (s && (s.correct + s.incorrect) > 0) { attempted++; correct += s.correct; incorrect += s.incorrect; }\r\n            scoreSum += s ? Math.min(s.correct \/ quizConfig.masteryThreshold, 1) : 0;\r\n        });\r\n        const acc = (correct + incorrect) ? correct \/ (correct + incorrect) : null;\r\n        const weight = n \/ total;\r\n        const coverage = attempted \/ n;\r\n        const mastery = scoreSum \/ n;\r\n        const priority = weight * (acc === null ? 0.85 : (1 - acc)) * (0.5 + 0.5 * (1 - coverage));\r\n        return { chapter: c, count: n, weight, attempted, coverage, acc, mastery, priority };\r\n    });\r\n}\r\nfunction computeReadiness() {\r\n    const stats = chapterStats();\r\n    const score = Math.round(stats.reduce((a, s) => a + s.weight * s.mastery, 0) * 100);\r\n    const attempted = Object.values(progress.questionStats).some(s => (s.correct + s.incorrect) > 0);\r\n    return { score, attempted, stats };\r\n}\r\nfunction renderAI() {\r\n    if (!allQuestions.length) {\r\n        $id('aiEmptyState').style.display = '';\r\n        $id('aiContent').style.display = 'none';\r\n        return;\r\n    }\r\n    const { score, attempted, stats } = computeReadiness();\r\n    $id('aiEmptyState').style.display = attempted ? 'none' : '';\r\n    $id('aiContent').style.display = attempted ? '' : 'none';\r\n    if (!attempted) return;\r\n\r\n    \/\/ Readiness ring\r\n    $id('aiScore').textContent = score;\r\n    $id('aiRingFill').style.strokeDashoffset = 402 - (402 * score \/ 100);\r\n    const verdict = score >= 80 ? '<b>Exam-ready.<\/b> Maintain with the revision queue and weak-area drills.'\r\n        : score >= 60 ? '<b>Strong base.<\/b> Close the gaps in your top-weight chapters to cross 80.'\r\n        : score >= 35 ? '<b>Building up.<\/b> Focus on the priority chapters below \u2014 they move your score fastest.'\r\n        : '<b>Early stage.<\/b> Start with the highest-weight chapters; every mastered question compounds.';\r\n    $id('aiVerdict').innerHTML = verdict + '<br><span style=\"font-size:11.8px;opacity:.8\">Score = \u03a3 (chapter weight \u00d7 your mastery), computed across ' + CHAPTERS.length + ' chapters of the bank.<\/span>';\r\n\r\n    \/\/ KPIs\r\n    const totalAttempted = allQuestions.filter(q => { const s = progress.questionStats[q.id]; return s && (s.correct + s.incorrect) > 0; }).length;\r\n    const allC = Object.values(progress.questionStats).reduce((a, s) => a + s.correct, 0);\r\n    const allI = Object.values(progress.questionStats).reduce((a, s) => a + s.incorrect, 0);\r\n    const accAll = (allC + allI) ? Math.round(allC \/ (allC + allI) * 100) : 0;\r\n    const recent = progress.attemptLog.slice(-20);\r\n    const accRecent = recent.length ? Math.round(recent.filter(a => a.correct).length \/ recent.length * 100) : 0;\r\n    const trendArrow = recent.length >= 5 ? (accRecent > accAll ? ' <span style=\"color:var(--green)\">\\u2197<\/span>' : accRecent < accAll ? ' <span style=\"color:var(--red)\">\\u2198<\/span>' : '') : '';\r\n    $id('aiKpis').innerHTML =\r\n        '<div class=\"ai-kpi\"><div class=\"n\">' + totalAttempted + '\/' + allQuestions.length + '<\/div><div class=\"l\">Coverage<\/div><\/div>' +\r\n        '<div class=\"ai-kpi\"><div class=\"n ' + (accAll >= 70 ? 'g' : accAll >= 45 ? 'a' : 'r') + '\">' + accAll + '%<\/div><div class=\"l\">Lifetime Accuracy<\/div><\/div>' +\r\n        '<div class=\"ai-kpi\"><div class=\"n ' + (accRecent >= 70 ? 'g' : accRecent >= 45 ? 'a' : 'r') + '\">' + accRecent + '%' + trendArrow + '<\/div><div class=\"l\">Last 20 Attempts<\/div><\/div>' +\r\n        '<div class=\"ai-kpi\"><div class=\"n g\">' + masteredCount() + '<\/div><div class=\"l\">Mastered (' + quizConfig.masteryThreshold + '\u2605)<\/div><\/div>' +\r\n        '<div class=\"ai-kpi\"><div class=\"n r\">' + progress.weakAreas.length + '<\/div><div class=\"l\">Weak Questions<\/div><\/div>';\r\n\r\n    \/\/ Smart study plan\r\n    const byPriority = [...stats].sort((a, b) => b.priority - a.priority);\r\n    const recos = [];\r\n    byPriority.slice(0, 3).forEach(s => {\r\n        if (s.acc === null) recos.push({ ic: 'warm', icon: '\ud83e\udded', txt: '<b>' + chShort(s.chapter) + '<\/b> carries <b>' + Math.round(s.weight * 100) + '%<\/b> of the bank but you haven\\u2019t attempted it yet \u2014 begin here.', ch: s.chapter });\r\n        else if (s.acc < 0.6) recos.push({ ic: 'hot', icon: '\ud83d\udd25', txt: '<b>' + chShort(s.chapter) + '<\/b>: chapter weight <b>' + Math.round(s.weight * 100) + '%<\/b>, your accuracy only <b>' + Math.round(s.acc * 100) + '%<\/b> \u2014 highest payoff zone right now.', ch: s.chapter });\r\n        else if (s.coverage < 0.6) recos.push({ ic: 'cool', icon: '\ud83d\udd0d', txt: '<b>' + chShort(s.chapter) + '<\/b>: accuracy is fine (' + Math.round(s.acc * 100) + '%) but you\\u2019ve only covered <b>' + Math.round(s.coverage * 100) + '%<\/b> of its questions \u2014 finish the set.', ch: s.chapter });\r\n    });\r\n    if (progress.weakAreas.length >= 3) recos.push({ ic: 'hot', icon: '\u26a0\ufe0f', txt: 'You have <b>' + progress.weakAreas.length + ' weak questions<\/b> flagged. One focused Weak-Areas session will clear the backlog.', weak: true });\r\n    const due = revisionDue();\r\n    if (due.length) recos.push({ ic: 'warm', icon: '\ud83d\udd01', txt: '<b>' + due.length + ' mastered questions<\/b> haven\\u2019t been touched in over ' + quizConfig.revisionGapDays + ' days \u2014 revise before they fade.' });\r\n    const best = [...stats].filter(s => s.acc !== null).sort((a, b) => b.acc - a.acc)[0];\r\n    if (best && best.acc >= 0.75) recos.push({ ic: 'good', icon: '\ud83c\udfc5', txt: 'Strongest area: <b>' + chShort(best.chapter) + '<\/b> at <b>' + Math.round(best.acc * 100) + '%<\/b> accuracy \u2014 bank these marks on exam day.' });\r\n    $id('aiRecoList').innerHTML = recos.map(r =>\r\n        '<div class=\"ai-reco\"><span class=\"ic ' + r.ic + '\">' + r.icon + '<\/span><p>' + r.txt + '<\/p>' +\r\n        (r.ch ? '<button class=\"go\" data-practice-ch=\"' + encodeURIComponent(r.ch) + '\">Practice \\u2192<\/button>' : r.weak ? '<button class=\"go\" data-practice-weak=\"1\">Start \\u2192<\/button>' : '') + '<\/div>'\r\n    ).join('');\r\n\r\n    \/\/ Performance table\r\n    $id('perfTableBody').innerHTML = byPriority.map(s => {\r\n        const accPct = s.acc === null ? null : Math.round(s.acc * 100);\r\n        const tag = s.acc === null ? '<span class=\"tag na\">Not started<\/span>'\r\n            : accPct < 45 ? '<span class=\"tag hot\">Critical<\/span>'\r\n            : accPct < 65 ? '<span class=\"tag warm\">Needs work<\/span>'\r\n            : accPct < 85 ? '<span class=\"tag ok\">On track<\/span>'\r\n            : '<span class=\"tag good\">Strong<\/span>';\r\n        const accBar = s.acc === null ? '\u2014' : '<div class=\"mini-track\"><div class=\"mini-fill\" style=\"width:' + accPct + '%;background:' + (accPct < 45 ? 'var(--red)' : accPct < 65 ? 'var(--amber)' : 'var(--green)') + '\"><\/div><\/div><span style=\"font-size:11.5px\">' + accPct + '%<\/span>';\r\n        return '<tr><td title=\"' + s.chapter + '\">' + chLabel(s.chapter) + '<\/td><td><b>' + Math.round(s.weight * 100) + '%<\/b> <span style=\"color:var(--faint);font-size:11.2px\">(' + s.count + ' Qs)<\/span><\/td><td>' + s.attempted + '\/' + s.count + '<\/td><td>' + accBar + '<\/td><td>' + tag + '<\/td><td><button class=\"mini-go\" data-practice-ch=\"' + encodeURIComponent(s.chapter) + '\">Practice<\/button><\/td><\/tr>';\r\n    }).join('');\r\n\r\n    \/\/ Revision queue\r\n    $id('revisionQueue').innerHTML = due.length ? due.slice(0, 8).map(({ q, days }) =>\r\n        '<div class=\"rev-item\" data-goto=\"' + q.id + '\"><span class=\"q-num\">Q' + q.id + '<\/span><span class=\"q-text\">' + q.question.replace(\/<br\\s*\\\/?>|\\n\/gi, ' ').substring(0, 55) + '\u2026<\/span><span class=\"days\">' + days + 'd ago<\/span><\/div>'\r\n    ).join('') : '<div class=\"ai-empty\" style=\"padding:18px\"><p style=\"font-size:13.3px\">Nothing due for revision. Mastered questions reappear here after ' + quizConfig.revisionGapDays + ' days.<\/p><\/div>';\r\n\r\n    \/\/ Mastery distribution\r\n    const buckets = [0, 0, 0, 0]; \/\/ untouched, learning, close, mastered\r\n    allQuestions.forEach(q => {\r\n        const s = progress.questionStats[q.id];\r\n        if (!s || (s.correct + s.incorrect) === 0) buckets[0]++;\r\n        else if (s.correct >= quizConfig.masteryThreshold) buckets[3]++;\r\n        else if (s.correct >= 2) buckets[2]++;\r\n        else buckets[1]++;\r\n    });\r\n    const labels = ['Untouched', 'Learning (0\u20131\u2605)', 'Almost there (2\u2605)', 'Mastered (' + quizConfig.masteryThreshold + '\u2605+)'];\r\n    const colors = ['#cbd5e1', 'var(--amber)', 'var(--navy-l)', 'var(--green)'];\r\n    $id('masteryDist').innerHTML = buckets.map((n, i) =>\r\n        '<div class=\"bar-row\" style=\"grid-template-columns:minmax(130px,1fr) 2fr auto\"><span class=\"bar-name\">' + labels[i] + '<\/span><div class=\"bar-track\"><div class=\"bar-fill\" style=\"width:' + (allQuestions.length ? n \/ allQuestions.length * 100 : 0) + '%;background:' + colors[i] + '\"><\/div><\/div><span class=\"bar-val\">' + n + '<\/span><\/div>'\r\n    ).join('');\r\n}\r\nfunction revisionDue() {\r\n    const now = Date.now(), gap = quizConfig.revisionGapDays * 86400000;\r\n    return allQuestions.map(q => {\r\n        const s = progress.questionStats[q.id];\r\n        if (s && s.correct >= quizConfig.masteryThreshold && s.lastAttempt && (now - s.lastAttempt) > gap)\r\n            return { q, days: Math.floor((now - s.lastAttempt) \/ 86400000) };\r\n        return null;\r\n    }).filter(Boolean).sort((a, b) => b.days - a.days);\r\n}\r\nfunction gotoQuestion(qid) {\r\n    switchView('practice');\r\n    let idx = filteredQuestions.findIndex(q => q.id === qid);\r\n    if (idx === -1) { setMode('all'); idx = filteredQuestions.findIndex(q => q.id === qid); }\r\n    if (idx !== -1) { currentQuestionIndex = idx; loadQuestion(); }\r\n}\r\nfunction practiceChapter(ch) {\r\n    switchView('practice');\r\n    setMode('chapter', ch);\r\n    showToast('Filtered to ' + chShort(ch), 'success');\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ EVENT DELEGATION (single listener)\r\n\/\/ ==========================================\r\ndocument.addEventListener('click', function (e) {\r\n    const w = e.target.closest('.cwq-portal');\r\n    if (!w) return;\r\n    const tab = e.target.closest('.gp-tab'); if (tab) { switchView(tab.dataset.view); return; }\r\n    const mode = e.target.closest('.mode-tab'); if (mode) { setMode(mode.dataset.mode); return; }\r\n    const cf = e.target.closest('.filter-item[data-chapter]'); if (cf) { const c = decodeURIComponent(cf.dataset.chapter); setMode('chapter', currentFilter === c ? null : c); return; }\r\n    const gi = e.target.closest('.grid-item'); if (gi) { currentQuestionIndex = parseInt(gi.dataset.idx, 10); loadQuestion(); return; }\r\n    const go = e.target.closest('[data-goto]'); if (go) { gotoQuestion(parseInt(go.dataset.goto, 10)); return; }\r\n    const pc = e.target.closest('[data-practice-ch]'); if (pc) { practiceChapter(decodeURIComponent(pc.dataset.practiceCh)); return; }\r\n    const pw = e.target.closest('[data-practice-weak]'); if (pw) { switchView('practice'); setMode('weak'); return; }\r\n    const opt = e.target.closest('.option-item'); if (opt && !answerChecked) {\r\n        $id('optionsList').querySelectorAll('.option-item').forEach(o => o.classList.remove('selected'));\r\n        opt.classList.add('selected'); selectedOption = parseInt(opt.dataset.opt, 10); return;\r\n    }\r\n    switch (e.target.closest('button') ? e.target.closest('button').id : '') {\r\n        case 'checkBtn': checkAnswer(); break;\r\n        case 'prevBtn': if (currentQuestionIndex > 0) { currentQuestionIndex--; loadQuestion(); } break;\r\n        case 'nextBtn': if (currentQuestionIndex < filteredQuestions.length - 1) { currentQuestionIndex++; loadQuestion(); } break;\r\n        case 'submitBtn': submitExam(); break;\r\n        case 'resetBtn': resetSession(); break;\r\n        case 'resetPerfBtn': resetPerformance(); break;\r\n        case 'reviewBtn': reviewAnswers(); break;\r\n        case 'retryBtn': retryQuiz(); break;\r\n        case 'practiceWeakBtn': $id('resultModal').classList.remove('show'); setMode('weak'); break;\r\n        case 'practiceWeakAreasBtn': setMode('weak'); break;\r\n        case 'resumeBtn': {\r\n            const qid = progress.lastQuestionId;\r\n            if (progress.lastMode) setMode(progress.lastMode, progress.lastFilter);\r\n            if (qid) gotoQuestion(qid);\r\n            $id('sessionInfo').style.display = 'none';\r\n            break;\r\n        }\r\n    }\r\n});\r\n\r\n\/\/ Screenshot \/ copy deterrents\r\ndocument.addEventListener('contextmenu', function (e) { if (e.target.closest('.cwq-portal')) { e.preventDefault(); showToast('Right-click is disabled to protect content'); } });\r\ndocument.addEventListener('keydown', function (e) {\r\n    if ((e.ctrlKey || e.metaKey) && ['c', 's', 'p', 'u'].includes(e.key.toLowerCase()) && document.querySelector('.cwq-portal')) {\r\n        e.preventDefault(); showToast('Copying is disabled to protect content');\r\n    }\r\n    if (e.key === 'PrintScreen') showToast('Screenshots are discouraged \u2014 content is protected');\r\n});\r\n\r\n\/\/ ==========================================\r\n\/\/ INIT\r\n\/\/ ==========================================\r\ndocument.addEventListener('DOMContentLoaded', function () {\r\n    $id('topicName').textContent = quizConfig.topic;\r\n    $id('topicEyebrow').textContent = 'CSS ADDA \u00b7 PromotionExams.com \u00b7 ' + quizConfig.paper;\r\n    loadProgress();\r\n    renderFilters();\r\n    setMode(progress.lastMode || 'all', progress.lastFilter || null);\r\n    updateHeader();\r\n    if (progress.lastQuestionId) {\r\n        const q = allQuestions.find(x => x.id === progress.lastQuestionId);\r\n        if (q) { $id('sessionInfo').style.display = ''; $id('sessionText').textContent = 'Last session: Q' + q.id + ' (' + chShort(q.chapter) + ')'; }\r\n    }\r\n    initDone = true;\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u26a0\ufe0f Message \ud83c\udf89 Great Job! You have completed the quiz. 0 Correct 0 Incorrect 0% Score \ud83d\udc41 Review \u26a0\ufe0f Practice [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"disabled","ast-banner-title-visibility":"disabled","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"disabled","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[],"tags":[],"class_list":["post-14610","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/pages\/14610","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/promotionexams.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14610"}],"version-history":[{"count":19,"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/pages\/14610\/revisions"}],"predecessor-version":[{"id":14631,"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/pages\/14610\/revisions\/14631"}],"wp:attachment":[{"href":"https:\/\/promotionexams.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/promotionexams.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/promotionexams.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}