{"id":14691,"date":"2026-07-29T09:57:44","date_gmt":"2026-07-29T09:57:44","guid":{"rendered":"https:\/\/promotionexams.com\/?page_id=14691"},"modified":"2026-09-29T12:28:56","modified_gmt":"2026-09-29T12:28:56","slug":"mcqs-on-budget-manual","status":"publish","type":"page","link":"https:\/\/promotionexams.com\/?page_id=14691","title":{"rendered":"MCQS ON BUDGET MANUAL"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"14691\" class=\"elementor elementor-14691\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec09a40 e-con-full e-flex e-con e-parent\" data-id=\"ec09a40\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8953232 elementor-widget elementor-widget-html\" data-id=\"8953232\" 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\nTOPIC PREPARATION PORTAL \u2014 SSC \/ TCS iON CBT look\r\nPractice drills + timed CBT tests + coach + exam analytics, one page\r\n=====================================================================\r\n\r\nWHAT IT DOES\r\n  PRACTICE      Untimed drill with instant feedback, explanations, flags,\r\n                weak areas, search, chapter filter (PYQ \/ concept banks).\r\n  TEST CENTRE   Every set can be taken as a timed test inside the real\r\n                SSC-style CBT screen (instructions, palette, Save & Next,\r\n                Mark for Review, summary, auto-submit) \u2014 Focused set, Mock\r\n                paper, PYQ paper, a real past year's paper, chapter test,\r\n                weak areas, flagged, revision, or a custom mix.\r\n                Test answers feed the same mastery \/ weak-area record.\r\n  MY PERFORMANCE Readiness ring, coach recommendations, chapter table vs\r\n                exam weight, where marks leak, question-format gaps,\r\n                revision queue, mastery distribution, test score trend.\r\n  EXAM ANALYTICS Counted from the PYQ bank: ranked chapters, chapter \u00d7 year\r\n                heatmap, questions per cycle, what it means for you.\r\n\r\nSETTING UP A NEW SUBJECT \u2014 edit CFG, then the two banks\r\n  CFG.quizId   UNIQUE PER PAGE (localStorage key + account-sync key).\r\n               Using the same quizId as your chapter-wise drill page makes\r\n               both pages share one lifetime record.\r\n  pyqQuestions      { id, year, chapter, question, options[], correct, explanation }\r\n  conceptQuestions  { id, chapter, question, options[], correct, explanation }\r\n\r\nACCOUNT SYNC  Needs the \"CSS ADDA \u2014 Quiz Progress Sync v1.0\" snippet.\r\n              Without it everything still works, stored locally only.\r\n=====================================================================\r\n-->\r\n<meta charset=\"utf-8\">\r\n<meta name=\"viewport\" content=\"width=device-width,initial-scale=1\">\r\n\r\n<div id=\"pxRoot\" class=\"pxs\">\r\n  <header class=\"hdr\">\r\n    <div class=\"brand\">\r\n      <div class=\"logo\">CSS<br>ADDA<\/div>\r\n      <div class=\"btxt\"><small id=\"pxEyebrow\">CSS ADDA \u00b7 PromotionExams.com<\/small><b id=\"pxTopic\">Topic<\/b><span id=\"pxSub\"><\/span><\/div>\r\n    <\/div>\r\n    <div class=\"hright\">\r\n      <div class=\"hstats\">\r\n        <div><b id=\"pxHQ\">0<\/b><span>Questions<\/span><\/div>\r\n        <div><b id=\"pxHCh\">0<\/b><span>Chapters<\/span><\/div>\r\n        <div><b id=\"pxHMast\">0%<\/b><span>Mastered<\/span><\/div>\r\n        <div><b id=\"pxHReady\">\u2014<\/b><span>Readiness<\/span><\/div>\r\n      <\/div>\r\n      <div class=\"cand\"><div class=\"photo pxPhoto\">G<\/div><div class=\"cinfo\"><b class=\"pxName\">Guest User<\/b><span id=\"pxSync\" class=\"sync off\">\u25cf Local only<\/span><\/div><\/div>\r\n    <\/div>\r\n  <\/header>\r\n\r\n  <nav class=\"tabs\" role=\"tablist\">\r\n    <button class=\"tab on\" data-tab=\"practice\">&#9998; Practice<\/button>\r\n    <button class=\"tab\" data-tab=\"tests\">&#128421; Test Centre <span class=\"pill hide\" id=\"pxResumePill\">Resume<\/span><\/button>\r\n    <button class=\"tab\" data-tab=\"perf\">&#128202; My Performance <span class=\"pill hide\" id=\"pxPerfPill\">!<\/span><\/button>\r\n    <button class=\"tab hide\" data-tab=\"exam\" id=\"pxTabExam\">&#128200; Exam Analytics<\/button>\r\n  <\/nav>\r\n\r\n  <div class=\"prog\" id=\"pxProg\" title=\"Across every question in both banks\">\r\n    <div class=\"plab\"><b>Preparation progress<\/b><span id=\"pxProgTxt\">0 of 0 questions attempted<\/span><b class=\"ppct\" id=\"pxProgPct\">0%<\/b><\/div>\r\n    <div class=\"pbar\" role=\"progressbar\" aria-label=\"Preparation progress\" aria-valuemin=\"0\" aria-valuemax=\"100\" id=\"pxProgBar\"><i class=\"m\" id=\"pxPM\"><\/i><i class=\"a\" id=\"pxPA\"><\/i><\/div>\r\n    <div class=\"pleg\"><span><i class=\"m\"><\/i>Mastered <b id=\"pxPMn\">0<\/b><\/span><span><i class=\"a\"><\/i>Attempted, not yet mastered <b id=\"pxPAn\">0<\/b><\/span><span><i class=\"u\"><\/i>Not attempted <b id=\"pxPUn\">0<\/b><\/span><\/div>\r\n  <\/div>\r\n\r\n  <main class=\"vblur\">\r\n    <!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 PRACTICE \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\r\n    <section id=\"pxVPractice\">\r\n      <div class=\"fbar\">\r\n        <div class=\"pills\" role=\"group\" aria-label=\"Filter questions\">\r\n          <button class=\"pf\" data-f=\"all\" aria-pressed=\"true\">All <i id=\"pxFAll\">0<\/i><\/button>\r\n          <button class=\"pf\" data-f=\"pyq\">PYQs <i id=\"pxFPyq\">0<\/i><\/button>\r\n          <button class=\"pf\" data-f=\"concept\">Concept MCQs <i id=\"pxFCon\">0<\/i><\/button>\r\n          <button class=\"pf\" data-f=\"chapter\">By chapter<\/button>\r\n          <button class=\"pf\" data-f=\"weak\">&#9888; Weak <i id=\"pxFWeak\">0<\/i><\/button>\r\n          <button class=\"pf\" data-f=\"flagged\">&#128278; Flagged <i id=\"pxFFlag\">0<\/i><\/button>\r\n          <button class=\"pf sess hide\" data-f=\"session\" id=\"pxPillSess\"><span id=\"pxSessLabel\">My session<\/span> <i id=\"pxFSess\">0<\/i><\/button>\r\n        <\/div>\r\n        <div class=\"tools\">\r\n          <input type=\"search\" id=\"pxSearch\" placeholder=\"Search a phrase or rule number\" aria-label=\"Search questions\">\r\n          <button class=\"tg\" id=\"pxTglUn\" aria-pressed=\"false\">&#9723; Unattempted only<\/button>\r\n          <button class=\"tg\" id=\"pxTglReset\">&#8634; Reset session<\/button>\r\n        <\/div>\r\n      <\/div>\r\n      <div class=\"chap hide\" id=\"pxChap\">\r\n        <div class=\"chaph\"><b>Chapters<\/b>\r\n          <span class=\"seg\" id=\"pxBankSeg\"><button data-bank=\"all\">Both banks<\/button><button data-bank=\"pyq\">PYQs<\/button><button data-bank=\"concept\">Concept<\/button><\/span>\r\n          <span class=\"meta\" id=\"pxCtxMeta\"><\/span><\/div>\r\n        <div class=\"chaplist\" id=\"pxChapList\"><\/div>\r\n      <\/div>\r\n      <div class=\"pw\">\r\n        <div class=\"qp\">\r\n          <div class=\"qhead\">\r\n            <div class=\"qno\">Question No. <span id=\"pxQNo\">1<\/span><\/div>\r\n            <div class=\"qbad\"><span id=\"pxQSrc\" class=\"bsrc\">Concept<\/span><span id=\"pxQChap\" class=\"bch\"><\/span><span id=\"pxQMast\" class=\"bm\"><\/span><span id=\"pxQTags\"><\/span><\/div>\r\n          <\/div>\r\n          <div class=\"qprog\" title=\"Attempted in this selection\"><i id=\"pxQProg\"><\/i><span id=\"pxQProgTxt\"><\/span><\/div>\r\n          <div class=\"qbody\" id=\"pxQBody\">\r\n            <div id=\"pxStem\"><\/div>\r\n            <div class=\"popts\" id=\"pxOpts\"><\/div>\r\n            <p class=\"hint hide\" id=\"pxPickHint\">Choose an option above, then check your answer.<\/p>\r\n            <div id=\"pxResult\" class=\"hide\">\r\n              <div class=\"verdict\" id=\"pxVerdict\"><\/div>\r\n              <div class=\"expl hide\" id=\"pxExpl\"><div class=\"eh\">Source &amp; reasoning<\/div><div id=\"pxExplBody\"><\/div><\/div>\r\n            <\/div>\r\n          <\/div>\r\n          <div class=\"empty hide\" id=\"pxEmpty\"><\/div>\r\n          <div class=\"acts\">\r\n            <div><button class=\"btn\" id=\"pxPrev\">&#8249; Previous<\/button><button class=\"btn\" id=\"pxFlag\" aria-pressed=\"false\"><span id=\"pxFlagIco\">&#127987;<\/span> <span id=\"pxFlagTxt\">Flag for review<\/span><\/button><\/div>\r\n            <div><button class=\"btn\" id=\"pxCheck\">See Explanation<\/button><button class=\"btn blue\" id=\"pxNext\">Save &amp; Next &#8250;<\/button><\/div>\r\n          <\/div>\r\n        <\/div>\r\n        <aside class=\"rail\">\r\n          <div class=\"rcand\"><div class=\"photo pxPhoto\">G<\/div><div><b class=\"pxName\">Guest User<\/b><div class=\"sub\">Roll No : <span class=\"pxRoll\">CSS000000<\/span><\/div><\/div><\/div>\r\n          <div class=\"legend2\">\r\n            <div><span class=\"pb ok\">1<\/span>Correct<\/div>\r\n            <div><span class=\"pb no\">2<\/span>Wrong<\/div>\r\n            <div><span class=\"pb ok past\">3<\/span>Correct earlier<\/div>\r\n            <div><span class=\"pb no past\">4<\/span>Wrong earlier<\/div>\r\n            <div><span class=\"pb nv\">5<\/span>Not attempted<\/div>\r\n            <div><span class=\"pb nv mst\">6<\/span>Mastered<\/div>\r\n          <\/div>\r\n          <div class=\"palh\"><b id=\"pxNavTitle\">Question Palette<\/b><button id=\"pxNavToggle\">Hide<\/button><\/div>\r\n          <div class=\"palscroll\"><div class=\"pal\" id=\"pxNav\"><\/div><\/div>\r\n          <div class=\"rcard\">\r\n            <h5>This session<\/h5>\r\n            <div class=\"score\"><b id=\"pxSPct\">\u2014<\/b><i id=\"pxSFrac\">0 of 0 correct<\/i><\/div>\r\n            <div class=\"bar\"><i id=\"pxSBar\"><\/i><\/div>\r\n            <div class=\"mini\"><span id=\"pxSSeen\">0 attempted<\/span><span id=\"pxSLeft\">0 left here<\/span><\/div>\r\n            <div class=\"streak\" id=\"pxStreak\"><\/div>\r\n          <\/div>\r\n          <div class=\"rcard\">\r\n            <h5 id=\"pxWHead\">Exam weight on screen<\/h5>\r\n            <div class=\"score\"><b id=\"pxWPct\" class=\"gold\">\u2014<\/b><i id=\"pxWUnit\">of the exam<\/i><\/div>\r\n            <p class=\"note\" id=\"pxWNote\"><\/p>\r\n          <\/div>\r\n          <div class=\"rcard hide\" id=\"pxSrcCard\"><h5>Source text<\/h5><a class=\"btn blue full\" id=\"pxSrcLink\" href=\"#\" target=\"_blank\" rel=\"noopener\">&#128214; Read the source<\/a><\/div>\r\n        <\/aside>\r\n      <\/div>\r\n    <\/section>\r\n\r\n    <!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 TEST CENTRE \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\r\n    <section id=\"pxVTests\" class=\"hide\">\r\n      <div class=\"resume hide\" id=\"pxResume\"><span>&#9201; You have an unfinished test: <b id=\"pxResumeLabel\"><\/b> \u2014 <span id=\"pxResumeLeft\"><\/span> left.<\/span>\r\n        <span><button class=\"btn blue\" data-act=\"resume\">Resume test<\/button><button class=\"btn\" data-act=\"discard\">Discard<\/button><\/span><\/div>\r\n      <div class=\"phead\"><b>Test Centre<\/b><span>Every set runs in the SSC-style CBT screen \u2014 timed, with the question palette, Mark for Review and auto-submit. Answers count toward your mastery record.<\/span><\/div>\r\n      <div class=\"tgrid\" id=\"pxTGrid\"><\/div>\r\n      <div class=\"phead\"><b>Test history<\/b><span id=\"pxHistNote\"><\/span><\/div>\r\n      <div class=\"hist\" id=\"pxHist\"><\/div>\r\n    <\/section>\r\n\r\n    <!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 PERFORMANCE \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\r\n    <section id=\"pxVPerf\" class=\"hide\">\r\n      <div class=\"phead\"><b>My Performance<\/b><span id=\"pxPerfCount\"><\/span><\/div>\r\n      <div id=\"pxPerfBody\"><\/div>\r\n    <\/section>\r\n\r\n    <!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 EXAM ANALYTICS \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\r\n    <section id=\"pxVExam\" class=\"hide\">\r\n      <div class=\"phead\"><b>Exam Analytics<\/b><span id=\"pxExamCount\"><\/span><\/div>\r\n      <div id=\"pxExamBody\"><\/div>\r\n    <\/section>\r\n  <\/main>\r\n  <div class=\"veilmsg\">Paused \u2014 bring this window back to the front to continue<\/div>\r\n<\/div>\r\n\r\n<!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 CBT OVERLAY \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\r\n<div id=\"pxCbt\" class=\"pxs\">\r\n  <section class=\"scr\" id=\"cInstr\">\r\n    <header class=\"chdr\">\r\n      <div class=\"brand\"><div class=\"logo\">CSS<br>ADDA<\/div><div class=\"btxt\"><b class=\"cTitle\">Test<\/b><small>Computer Based Test<\/small><\/div><\/div>\r\n      <div class=\"cand\"><div class=\"photo pxPhoto\">G<\/div><div class=\"cinfo\"><div>Candidate Name : <b class=\"pxName\">Guest User<\/b><\/div><div>Roll No : <b class=\"pxRoll\">CSS000000<\/b><\/div><\/div><\/div>\r\n    <\/header>\r\n    <div class=\"ibody\">\r\n      <div class=\"ipage on\" id=\"cIp1\">\r\n        <h2>Instructions<\/h2>\r\n        <div class=\"itext\" id=\"cGenInstr\">\r\n          <p class=\"ic\"><b>Please read the instructions carefully<\/b><\/p>\r\n          <h4>General Instructions:<\/h4>\r\n          <ol>\r\n            <li>Total duration of this test is <b class=\"cDur\">60<\/b> minutes.<\/li>\r\n            <li>The clock will be set at the server. The countdown timer at the top right corner of the screen will display the remaining time available for you to complete the test. When the timer reaches zero, the test will end by itself. You will not be required to end or submit your test.<\/li>\r\n            <li>The Question Palette displayed on the right side of the screen will show the status of each question using one of the following symbols:\r\n              <table class=\"symt\">\r\n                <tr><td><span class=\"pb nv\">1<\/span><\/td><td>You have not visited the question yet.<\/td><\/tr>\r\n                <tr><td><span class=\"pb na\">3<\/span><\/td><td>You have not answered the question.<\/td><\/tr>\r\n                <tr><td><span class=\"pb an\">5<\/span><\/td><td>You have answered the question.<\/td><\/tr>\r\n                <tr><td><span class=\"pb mk\">7<\/span><\/td><td>You have NOT answered the question, but have marked the question for review.<\/td><\/tr>\r\n                <tr><td><span class=\"pb am\">9<\/span><\/td><td>The question(s) \"Answered and Marked for Review\" will be considered for evaluation.<\/td><\/tr>\r\n              <\/table>\r\n              The <b>Marked for Review<\/b> status for a question simply indicates that you would like to look at that question again.\r\n            <\/li>\r\n            <li>You can click on the \"&gt;\" arrow which appears to the left of the question palette to collapse the question palette, thereby maximising the question window. To view the question palette again, click on \"&lt;\".<\/li>\r\n          <\/ol>\r\n          <h4>Navigating to a Question:<\/h4>\r\n          <ol start=\"5\">\r\n            <li>To answer a question, do the following:\r\n              <ol type=\"a\">\r\n                <li>Click on the question number in the Question Palette to go to that question directly.<\/li>\r\n                <li>Click on <b>Save &amp; Next<\/b> to save your answer for the current question and then go to the next question.<\/li>\r\n                <li>Click on <b>Mark for Review &amp; Next<\/b> to save your answer for the current question, mark it for review, and then go to the next question.<\/li>\r\n              <\/ol>\r\n            <\/li>\r\n            <li class=\"red\"><b>Note:<\/b> Selecting an option and moving to another question through the palette will NOT save your answer. You must click Save &amp; Next or Mark for Review &amp; Next.<\/li>\r\n          <\/ol>\r\n          <h4>Answering a Question:<\/h4>\r\n          <ol start=\"7\">\r\n            <li>To select your answer, click on the button of one of the options. To deselect your chosen answer, click on the <b>Clear Response<\/b> button. To change your chosen answer, click on the button of another option.<\/li>\r\n            <li>To change your answer to a question that has already been answered, first select that question and then follow the procedure for answering that type of question.<\/li>\r\n          <\/ol>\r\n          <h4>Navigating through sections:<\/h4>\r\n          <ol start=\"9\">\r\n            <li>Sections in this question paper are displayed on the top bar of the screen. Questions in a section can be viewed by clicking on the section name. The section you are currently viewing is highlighted.<\/li>\r\n            <li>After clicking the Save &amp; Next button on the last question of a section, you will automatically be taken to the first question of the next section.<\/li>\r\n            <li>You can shuffle between sections and questions any time during the test.<\/li>\r\n            <li>You can view the section summary as part of the legend that appears above the question palette.<\/li>\r\n          <\/ol>\r\n        <\/div>\r\n      <\/div>\r\n      <div class=\"ipage\" id=\"cIp2\">\r\n        <h2>Other Important Instructions<\/h2>\r\n        <div class=\"itext\">\r\n          <table class=\"mst\" id=\"cSchemeTbl\"><\/table>\r\n          <p>Each correct answer carries <b class=\"cPos\">2<\/b> marks. <span class=\"red\">There is a negative marking of <b class=\"cNeg\">0.5<\/b> marks for each wrong answer.<\/span> No marks are deducted for unattempted questions.<\/p>\r\n          <p style=\"margin-top:8px\">Your answers in this test are added to your lifetime mastery record, weak areas and readiness score once you submit.<\/p>\r\n          <label class=\"decl\"><input type=\"checkbox\" id=\"cAgree\"> I have read and understood the instructions. All computer hardware allotted to me are in proper working condition. I declare that I am not in possession of \/ not wearing \/ not carrying any prohibited gadget like mobile phone, bluetooth devices etc. \/ any prohibited material with me into the Examination Hall. I agree that in case of not adhering to the instructions, I shall be liable to be debarred from this Test and\/or to disciplinary action, which may include ban from future Tests \/ Examinations.<\/label>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n    <div class=\"ifoot\">\r\n      <span><button class=\"btn\" data-c=\"cancel\">&#10005; Cancel<\/button><button class=\"btn\" data-c=\"iprev\" id=\"cIPrev\" style=\"visibility:hidden\">&lt; Previous<\/button><\/span>\r\n      <span><button class=\"btn blue\" data-c=\"inext\" id=\"cINext\">Next &gt;<\/button><button class=\"btn blue\" data-c=\"begin\" id=\"cBegin\" style=\"display:none\" disabled>I am ready to begin<\/button><\/span>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"scr\" id=\"cExam\">\r\n    <header class=\"chdr\">\r\n      <div class=\"brand\"><div class=\"logo\">CSS<br>ADDA<\/div><div class=\"btxt\"><b class=\"cTitle\">Test<\/b><small>Computer Based Test<\/small><\/div><\/div>\r\n      <div class=\"links\"><a data-c=\"qpaper\">&#128196; Question Paper<\/a><a data-c=\"vinstr\">&#9432; View Instructions<\/a><\/div>\r\n    <\/header>\r\n    <div class=\"exwrap vblur\">\r\n      <div class=\"exleft\">\r\n        <div class=\"secbar\">\r\n          <div class=\"sectabs\"><span class=\"slbl\">Sections<\/span><div id=\"cTabs\"><\/div><\/div>\r\n          <div class=\"tleft\" id=\"cTLeft\">Time Left : <b id=\"cTimer\">00:00:00<\/b><\/div>\r\n        <\/div>\r\n        <div class=\"qhead\">\r\n          <div class=\"qno\">Question No. <span id=\"cQNo\">1<\/span><\/div>\r\n          <div class=\"qmeta\"><span id=\"cQSrc\" class=\"bsrc\"><\/span><span>Marks <b class=\"g\">+<span class=\"cPos\">2<\/span><\/b> <b class=\"r\">-<span class=\"cNeg\">0.5<\/span><\/b><\/span><\/div>\r\n        <\/div>\r\n        <div class=\"qbox\"><div id=\"cQText\"><\/div><div class=\"opts\" id=\"cOpts\"><\/div><\/div>\r\n        <div class=\"acts\">\r\n          <div><button class=\"btn\" data-c=\"mark\">Mark for Review &amp; Next<\/button><button class=\"btn\" data-c=\"clear\">Clear Response<\/button><\/div>\r\n          <button class=\"btn blue\" data-c=\"save\">Save &amp; Next<\/button>\r\n        <\/div>\r\n      <\/div>\r\n      <button class=\"tgl\" data-c=\"toggle\" title=\"Collapse palette\">&#8250;<\/button>\r\n      <aside class=\"exright\">\r\n        <div class=\"rcand\"><div class=\"photo pxPhoto\">G<\/div><div><b class=\"pxName\">Guest User<\/b><div class=\"sub\">Roll No : <span class=\"pxRoll\">CSS000000<\/span><\/div><\/div><\/div>\r\n        <div class=\"legend\">\r\n          <div><span class=\"pb an\" id=\"cLAn\">0<\/span>Answered<\/div>\r\n          <div><span class=\"pb na\" id=\"cLNa\">0<\/span>Not Answered<\/div>\r\n          <div><span class=\"pb nv\" id=\"cLNv\">0<\/span>Not Visited<\/div>\r\n          <div><span class=\"pb mk\" id=\"cLMk\">0<\/span>Marked for Review<\/div>\r\n          <div class=\"full\"><span class=\"pb am\" id=\"cLAm\">0<\/span>Answered &amp; Marked for Review (will be considered for evaluation)<\/div>\r\n        <\/div>\r\n        <div class=\"palh\" id=\"cPalH\">Section<\/div>\r\n        <div class=\"palsub\">Choose a Question<\/div>\r\n        <div class=\"palscroll\"><div class=\"pal\" id=\"cPal\"><\/div><\/div>\r\n        <div class=\"subwrap\"><button class=\"btn sub\" data-c=\"submit\">Submit<\/button><\/div>\r\n      <\/aside>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"scr\" id=\"cSum\">\r\n    <header class=\"chdr\">\r\n      <div class=\"brand\"><div class=\"logo\">CSS<br>ADDA<\/div><div class=\"btxt\"><b class=\"cTitle\">Test<\/b><small>Exam Summary<\/small><\/div><\/div>\r\n      <div class=\"cand\"><div class=\"photo pxPhoto\">G<\/div><div class=\"cinfo\"><div>Candidate Name : <b class=\"pxName\">Guest User<\/b><\/div><div>Time Left : <b id=\"cTimer2\">--<\/b><\/div><\/div><\/div>\r\n    <\/header>\r\n    <div class=\"sumbody\">\r\n      <h3>Exam Summary<\/h3>\r\n      <div class=\"tscroll\"><table class=\"stbl\" id=\"cSumTbl\"><\/table><\/div>\r\n      <p class=\"ask\">Are you sure you want to submit for final marking?<br><small>No changes will be allowed after submission.<\/small><\/p>\r\n      <div class=\"sbtn\"><button class=\"btn blue\" data-c=\"yes\">Yes<\/button><button class=\"btn\" data-c=\"no\">No<\/button><\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"scr\" id=\"cRes\">\r\n    <header class=\"chdr\">\r\n      <div class=\"brand\"><div class=\"logo\">CSS<br>ADDA<\/div><div class=\"btxt\"><b class=\"cTitle\">Test<\/b><small>Score Card<\/small><\/div><\/div>\r\n      <div class=\"cand\"><div class=\"photo pxPhoto\">G<\/div><div class=\"cinfo\"><div>Candidate Name : <b class=\"pxName\">Guest User<\/b><\/div><div>Roll No : <b class=\"pxRoll\">CSS000000<\/b><\/div><\/div><\/div>\r\n    <\/header>\r\n    <div class=\"resbody vblur\">\r\n      <div class=\"cards\" id=\"cCards\"><\/div>\r\n      <div class=\"rtop\"><button class=\"btn blue\" data-c=\"close\">&#8592; Back to portal<\/button><button class=\"btn\" data-c=\"mistakes\" id=\"cMistBtn\">&#9998; Practise my mistakes<\/button><button class=\"btn\" data-c=\"retake\">&#8635; Retake same test<\/button><\/div>\r\n      <h3>Section-wise Performance<\/h3>\r\n      <div class=\"tscroll\"><table class=\"stbl\" id=\"cSecRes\"><\/table><\/div>\r\n      <h3>Chapter-wise Performance<\/h3>\r\n      <div class=\"tscroll\"><table class=\"stbl\" id=\"cChRes\"><\/table><\/div>\r\n      <h3>Answer Review<\/h3>\r\n      <div class=\"filt\" id=\"cFilt\"><button class=\"on\" data-f=\"all\">All<\/button><button data-f=\"correct\">Correct<\/button><button data-f=\"wrong\">Wrong<\/button><button data-f=\"skipped\">Not Attempted<\/button><\/div>\r\n      <div id=\"cRev\"><\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <div class=\"mdl\" id=\"cMdl\"><div class=\"mbox\"><div class=\"mh\"><b id=\"cMdlT\">Title<\/b><button data-c=\"mclose\">&#10005;<\/button><\/div><div class=\"mc\" id=\"cMdlC\"><\/div><\/div><\/div>\r\n  <div class=\"mdl\" id=\"cAlert\"><div class=\"abox\"><p id=\"cAlertT\"><\/p><button class=\"btn blue\" data-c=\"aclose\">OK<\/button><\/div><\/div>\r\n  <div class=\"veilmsg\">Paused \u2014 bring this window back to the front to continue<\/div>\r\n<\/div>\r\n\r\n<div id=\"pxToast\"><\/div>\r\n<div class=\"px-printblock\"><h2>This test series is not available in print<\/h2><p>Please use the online portal.<\/p><\/div>\r\n\r\n<style>\r\n\/* \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 shared \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/\r\n.pxs{--pri:#1a73c8;--pri2:#0f5aa0;--bar:#e7eef6;--pal:#e6f0fa;--bd:#c9d3de;--ink:#1c2f4a;--slate:#5b6b7f;\r\n  --g:#2eaa4a;--r:#e0392b;--p:#6a3fa0;--ok:#1f8a3a;--bad:#d32f2f;--gold:#c98a04;--gold-lt:#f3c65a;--blue-700:#1a73c8;\r\n  font:13px\/1.5 Arial,Helvetica,sans-serif;color:#222;text-align:left;-webkit-user-select:none;user-select:none}\r\n.pxs *{box-sizing:border-box;margin:0;padding:0;font-family:inherit}\r\n.pxs button{cursor:pointer;font-size:13px;line-height:1.4;text-transform:none;letter-spacing:normal;box-shadow:none;min-height:0}\r\n.pxs input,.pxs select{font:inherit;font-size:13px}\r\n.pxs .hide{display:none!important}\r\n.pxs .red{color:#c62828}\r\n.pxs .btn{padding:7px 14px;border:1px solid #9aa7b5;background:#fff;color:#222;border-radius:2px;margin-right:6px}\r\n.pxs .btn:hover{background:#eef3f8}\r\n.pxs .btn.blue{background:var(--pri);border-color:var(--pri2);color:#fff}\r\n.pxs .btn.blue:hover{background:var(--pri2)}\r\n.pxs .btn:disabled{opacity:.45;cursor:not-allowed}\r\n.pxs .btn.full{display:block;text-align:center;text-decoration:none;margin:0}\r\n.pxs .logo{width:46px;height:46px;border-radius:50%;background:var(--pri);color:#fff;font-size:10px;font-weight:bold;line-height:1.15;display:flex;align-items:center;justify-content:center;text-align:center;flex-shrink:0}\r\n.pxs .brand{display:flex;align-items:center;gap:10px;min-width:0}\r\n.pxs .btxt{min-width:0;display:flex;flex-direction:column}\r\n.pxs .btxt b{font-size:16px;color:var(--ink);white-space:nowrap;overflow:hidden;text-overflow:ellipsis}\r\n.pxs .btxt small{color:#666;font-size:10.5px;letter-spacing:.06em;text-transform:uppercase}\r\n.pxs .btxt span{color:#555;font-size:12px}\r\n.pxs .cand{display:flex;align-items:center;gap:10px}\r\n.pxs .cinfo{font-size:12px;color:#333;display:flex;flex-direction:column}\r\n.pxs .photo{width:44px;height:52px;border:1px solid #999;background:#dfe6ee center\/cover no-repeat;display:flex;align-items:center;justify-content:center;font-size:22px;font-weight:bold;color:#5a6b80;flex-shrink:0}\r\n\/* palette shapes *\/\r\n.pxs .pb{width:40px;height:34px;display:inline-flex;align-items:center;justify-content:center;font-size:13px;font-weight:bold;border:1px solid #a7a7a7;background:#e8e8e8;color:#111;border-radius:3px;position:relative;padding:0}\r\n.pxs .pb.na,.pxs .pb.no{background:var(--r);border-color:#b52a1e;color:#fff;border-radius:0 0 20px 20px\/0 0 13px 13px}\r\n.pxs .pb.an,.pxs .pb.ok{background:var(--g);border-color:#23863a;color:#fff;border-radius:20px 20px 0 0\/13px 13px 0 0}\r\n.pxs .pb.past{opacity:.45}\r\n.pxs .pb.mk,.pxs .pb.am{background:var(--p);border-color:#512d7e;color:#fff;border-radius:50%;width:36px;height:36px}\r\n.pxs .pb.am::after{content:'\\2713';position:absolute;right:-5px;bottom:-4px;width:15px;height:15px;border-radius:50%;background:var(--g);border:1px solid #fff;color:#fff;font-size:9px;line-height:13px;text-align:center}\r\n.pxs .pb.mst::before{content:'\\2605';position:absolute;left:-5px;top:-7px;color:#e0a100;font-size:13px;text-shadow:0 0 2px #fff}\r\n.pxs .pb .fl{position:absolute;right:-6px;top:-8px;font-size:11px}\r\n.pxs .pal .pb.cur{box-shadow:0 0 0 2px #fff,0 0 0 4px var(--pri)}\r\n\/* stems *\/\r\n.pxs .qsheet p{margin:0 0 6px;font-size:15px;line-height:1.6}\r\n.pxs .qsheet .intro,.pxs .qsheet .close{font-size:14.5px}\r\n.pxs .qsheet .qno{font-weight:bold;color:var(--pri);margin-right:6px}\r\n.pxs .qsheet .stmts{margin:6px 0 8px 24px;font-size:14.5px}\r\n.pxs .qsheet .stmts li{margin-bottom:4px;padding-left:2px}\r\n.pxs .qsheet .lists{display:grid;grid-template-columns:1fr 1fr;gap:10px;margin:8px 0 10px}\r\n.pxs .qsheet .lcol{border:1px solid var(--bd);background:#f8fafc}\r\n.pxs .qsheet .lcol h5{font-size:12.5px;background:var(--bar);padding:5px 8px;border-bottom:1px solid var(--bd)}\r\n.pxs .qsheet .lcol ul{list-style:none;padding:6px 8px}\r\n.pxs .qsheet .lcol li{display:flex;gap:6px;font-size:14px;margin:3px 0}\r\n.pxs .bsrc{font-size:11px;font-weight:bold;padding:2px 7px;border-radius:2px;background:#e8f0fb;color:var(--pri2);border:1px solid #b9cde6}\r\n.pxs .bsrc.pyq{background:#fff4dc;color:#8a5a00;border-color:#e8c979}\r\n.pxs .veilmsg{display:none}\r\n.pxs.veiled .vblur{filter:blur(10px);pointer-events:none}\r\n.pxs.veiled .veilmsg{display:block;position:fixed;left:50%;top:45%;transform:translate(-50%,-50%);background:#1c2f4a;color:#fff;padding:12px 18px;border-radius:4px;z-index:1000001;font-size:14px}\r\n#pxToast{position:fixed;left:50%;bottom:24px;transform:translateX(-50%) translateY(30px);background:#1c2f4a;color:#fff;padding:10px 16px;border-radius:3px;font:13px Arial,sans-serif;opacity:0;pointer-events:none;transition:.25s;z-index:1000002;max-width:90vw}\r\n#pxToast.show{opacity:1;transform:translateX(-50%) translateY(0)}\r\n#pxToast.ok{background:#1f8a3a}\r\n.px-printblock{display:none}\r\n@media print{#pxRoot,#pxCbt,#pxToast{display:none!important}.px-printblock{display:block!important;padding:40px;font-family:Arial}}\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 portal \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/\r\n#pxRoot{background:#f3f5f8;border:1px solid var(--bd);position:relative}\r\n#pxRoot .hdr{display:flex;justify-content:space-between;align-items:center;padding:8px 14px;background:#fff;border-bottom:3px solid var(--pri);gap:12px;flex-wrap:wrap}\r\n#pxRoot .hright{display:flex;align-items:center;gap:16px;flex-wrap:wrap}\r\n#pxRoot .hstats{display:flex;gap:4px}\r\n#pxRoot .hstats div{display:flex;flex-direction:column;align-items:center;padding:3px 10px;border-left:1px solid #e1e6ec}\r\n#pxRoot .hstats b{font-size:16px;color:var(--ink)}\r\n#pxRoot .hstats span{font-size:10.5px;color:#666;text-transform:uppercase;letter-spacing:.04em}\r\n#pxRoot .sync{font-size:11px}\r\n#pxRoot .sync.on{color:var(--ok)}#pxRoot .sync.off{color:#888}\r\n#pxRoot .tabs{display:flex;background:#3d5f86;padding:0 8px;overflow-x:auto}\r\n#pxRoot .tab{background:none;border:0;color:#dfe8f3;padding:10px 14px;font-weight:bold;white-space:nowrap;border-bottom:3px solid transparent}\r\n#pxRoot .tab:hover{color:#fff}\r\n#pxRoot .tab.on{color:#fff;border-bottom-color:#ffd24d;background:rgba(255,255,255,.08)}\r\n#pxRoot .pill{background:#ffd24d;color:#3a2a02;font-size:10px;padding:1px 6px;border-radius:8px;margin-left:4px}\r\n#pxRoot main{padding:10px}\r\n#pxRoot .prog{background:#fff;border-bottom:1px solid var(--bd);padding:8px 14px 7px}\r\n#pxRoot .plab{display:flex;align-items:baseline;gap:10px;font-size:12.5px;margin-bottom:5px}\r\n#pxRoot .plab span{color:#555;flex:1}\r\n#pxRoot .plab .ppct{font-size:15px;color:var(--ink)}\r\n#pxRoot .pbar{display:flex;height:12px;background:#e3e8ee;border:1px solid #d2dae3;overflow:hidden}\r\n#pxRoot .pbar i{display:block;height:100%;transition:width .5s}\r\n#pxRoot .pbar i.m,#pxRoot .pleg i.m{background:var(--g)}\r\n#pxRoot .pbar i.a,#pxRoot .pleg i.a{background:var(--pri)}\r\n#pxRoot .pleg i.u{background:#e3e8ee;border:1px solid #cfd7e0}\r\n#pxRoot .pleg{display:flex;gap:16px;flex-wrap:wrap;font-size:11.5px;color:#555;margin-top:5px}\r\n#pxRoot .pleg span{display:flex;align-items:center;gap:5px}\r\n#pxRoot .pleg i{display:inline-block;width:12px;height:9px}\r\n#pxRoot .qprog{position:relative;height:18px;background:#f1f4f7;border-bottom:1px solid var(--bd)}\r\n#pxRoot .qprog i{position:absolute;left:0;top:0;bottom:0;background:#cfe0f5;transition:width .4s}\r\n#pxRoot .qprog span{position:relative;font-size:11px;color:#34495e;padding-left:14px;line-height:18px}\r\n#pxRoot .fbar{display:flex;justify-content:space-between;gap:8px;flex-wrap:wrap;background:var(--bar);border:1px solid var(--bd);padding:6px 8px;margin-bottom:8px}\r\n#pxRoot .pills{display:flex;gap:4px;flex-wrap:wrap}\r\n#pxRoot .pf{padding:5px 10px;border:1px solid #9fb2c7;background:#fff;color:var(--pri2);font-size:12px;border-radius:2px;white-space:nowrap}\r\n#pxRoot .pf i{font-style:normal;background:#e8eef5;color:#333;padding:0 5px;border-radius:8px;font-size:11px;margin-left:3px}\r\n#pxRoot .pf[aria-pressed=true]{background:var(--pri);color:#fff;border-color:var(--pri2)}\r\n#pxRoot .pf[aria-pressed=true] i{background:rgba(255,255,255,.25);color:#fff}\r\n#pxRoot .pf.sess{border-color:#e0b64c;color:#8a5a00}\r\n#pxRoot .tools{display:flex;gap:4px;flex-wrap:wrap}\r\n#pxRoot .tools input{padding:5px 8px;border:1px solid #9fb2c7;min-width:210px;-webkit-user-select:text;user-select:text}\r\n#pxRoot .tg{padding:5px 9px;border:1px solid #9fb2c7;background:#fff;font-size:12px;border-radius:2px}\r\n#pxRoot .tg[aria-pressed=true]{background:#fff4dc;border-color:#e0b64c}\r\n#pxRoot .chap{background:#fff;border:1px solid var(--bd);margin-bottom:8px}\r\n#pxRoot .chaph{display:flex;align-items:center;gap:10px;padding:6px 10px;background:#f2f5f8;border-bottom:1px solid var(--bd);flex-wrap:wrap}\r\n#pxRoot .seg{display:inline-flex;border:1px solid #9fb2c7}\r\n#pxRoot .seg button{border:0;background:#fff;padding:3px 9px;font-size:12px;border-right:1px solid #9fb2c7}\r\n#pxRoot .seg button:last-child{border-right:0}\r\n#pxRoot .seg button[aria-pressed=true]{background:var(--pri);color:#fff}\r\n#pxRoot .meta{font-size:12px;color:var(--slate)}\r\n#pxRoot .chaplist{display:flex;flex-wrap:wrap;gap:6px;padding:8px;max-height:210px;overflow-y:auto}\r\n#pxRoot .chapchip{display:flex;align-items:center;gap:6px;padding:5px 8px;border:1px solid #c3cfdc;background:#fff;border-radius:2px;font-size:12px;max-width:100%}\r\n#pxRoot .chapchip[aria-pressed=true]{border-color:var(--pri);background:#eaf2fc;box-shadow:inset 0 0 0 1px var(--pri)}\r\n#pxRoot .chapchip .no{background:#3d5f86;color:#fff;border-radius:2px;padding:0 5px;font-size:11px}\r\n#pxRoot .chapchip .cn{white-space:nowrap;overflow:hidden;text-overflow:ellipsis;max-width:260px}\r\n#pxRoot .chapchip .cw{background:#fff4dc;color:#8a5a00;font-size:10.5px;padding:0 5px;border-radius:2px}\r\n#pxRoot .chapchip .done{color:var(--ok);font-weight:bold}\r\n#pxRoot .chapchip .cc{font-size:10.5px;padding:0 5px;border:1px solid #d5dde6;color:#667;border-radius:2px}\r\n#pxRoot .chapchip .cc.seen{border-color:#e0b64c;color:#8a5a00}\r\n#pxRoot .chapchip .cc.full{border-color:var(--ok);color:var(--ok)}\r\n#pxRoot .pw{display:grid;grid-template-columns:1fr 300px;gap:10px;align-items:start}\r\n#pxRoot .qp{background:#fff;border:1px solid var(--bd);display:flex;flex-direction:column;min-height:520px}\r\n#pxRoot .qhead{display:flex;justify-content:space-between;align-items:center;padding:8px 14px;border-bottom:1px solid var(--bd);gap:8px;flex-wrap:wrap}\r\n#pxRoot .qno{font-size:15px;font-weight:bold}\r\n#pxRoot .qbad{display:flex;gap:6px;align-items:center;flex-wrap:wrap}\r\n#pxRoot .bch{font-size:11px;color:#444;background:#f1f3f6;border:1px solid #d9dfe6;padding:2px 7px;border-radius:2px;max-width:320px;white-space:nowrap;overflow:hidden;text-overflow:ellipsis}\r\n#pxRoot .bm{font-size:11px;color:#8a5a00;letter-spacing:.5px}\r\n#pxRoot .bm.weak{color:var(--bad)}\r\n#pxRoot .qtag{font-size:11px;padding:1px 6px;border-radius:2px;margin-left:2px}\r\n#pxRoot .qtag.weak{background:#fde6e4;color:#a42418}\r\n#pxRoot .qtag.flag{background:#fff4dc;color:#8a5a00}\r\n#pxRoot .qtag.done{background:#e3f5e7;color:#1b6b2e}\r\n#pxRoot .qbody{flex:1;padding:14px 18px}\r\n#pxRoot .popts{display:flex;flex-direction:column;gap:4px;margin-top:14px}\r\n#pxRoot .popt{display:flex;align-items:flex-start;gap:10px;padding:8px 8px;border:1px solid transparent;background:#fff;text-align:left;font-size:14.5px;border-radius:2px;width:100%}\r\n#pxRoot .popt:hover:not(:disabled){background:#f3f7fb}\r\n#pxRoot .popt:disabled{cursor:default;color:#222}\r\n#pxRoot .popt .rad{width:16px;height:16px;border:2px solid #8b97a5;border-radius:50%;flex-shrink:0;margin-top:3px;position:relative}\r\n#pxRoot .popt.sel .rad::after,#pxRoot .popt.right .rad::after,#pxRoot .popt.wrong .rad::after{content:'';position:absolute;inset:2px;border-radius:50%;background:var(--pri)}\r\n#pxRoot .popt .key{color:#666;font-size:13px;margin-top:1px}\r\n#pxRoot .popt .txt{flex:1}\r\n#pxRoot .popt.right{background:#e3f5e7;border-color:#9ed5ab}\r\n#pxRoot .popt.right .rad{border-color:var(--ok)}#pxRoot .popt.right .rad::after{background:var(--ok)}\r\n#pxRoot .popt.wrong{background:#fde6e4;border-color:#f0a8a0}\r\n#pxRoot .popt.wrong .rad{border-color:var(--bad)}#pxRoot .popt.wrong .rad::after{background:var(--bad)}\r\n#pxRoot .popt .mark{font-size:11px;font-weight:bold;padding:1px 6px;border-radius:2px;align-self:center}\r\n#pxRoot .popt .mark.r{background:var(--ok);color:#fff}#pxRoot .popt .mark.w{background:var(--bad);color:#fff}\r\n#pxRoot .hint{color:#c62828;font-size:12px;margin-top:8px}\r\n#pxRoot .verdict{margin-top:12px;padding:8px 12px;font-weight:bold;font-size:14px;border-left:4px solid}\r\n#pxRoot .verdict.r{background:#e3f5e7;color:#1b6b2e;border-color:var(--ok)}\r\n#pxRoot .verdict.w{background:#fde6e4;color:#a42418;border-color:var(--bad)}\r\n#pxRoot .expl{margin-top:8px;border:1px solid var(--bd);background:#f8fafc}\r\n#pxRoot .expl .eh{background:var(--bar);padding:5px 10px;font-weight:bold;font-size:12px;color:var(--ink);border-bottom:1px solid var(--bd)}\r\n#pxRoot #pxExplBody{padding:10px 12px;font-size:13.5px;line-height:1.65}\r\n#pxRoot .acts{display:flex;justify-content:space-between;align-items:center;padding:8px 12px;border-top:1px solid var(--bd);background:#f4f6f8;gap:6px;flex-wrap:wrap}\r\n#pxRoot .acts .btn:last-child{margin-right:0}\r\n#pxRoot #pxFlag[aria-pressed=true]{background:#fff4dc;border-color:#e0b64c}\r\n#pxRoot .empty{padding:40px 24px;text-align:center;color:var(--slate);font-size:13.5px;flex:1}\r\n#pxRoot .empty b{display:block;color:var(--ink);font-size:15px;margin-bottom:6px}\r\n#pxRoot .rail{background:var(--pal);border:1px solid var(--bd);display:flex;flex-direction:column}\r\n#pxRoot .rcand{display:flex;gap:10px;align-items:center;padding:8px 10px;background:#fff;border-bottom:1px solid var(--bd)}\r\n#pxRoot .rcand .photo{width:40px;height:48px;font-size:18px}\r\n#pxRoot .rcand .sub{font-size:11px;color:#555}\r\n#pxRoot .legend2{display:grid;grid-template-columns:1fr 1fr;gap:8px 6px;padding:10px;font-size:11.5px;background:#fff;border-bottom:1px solid var(--bd)}\r\n#pxRoot .legend2>div{display:flex;align-items:center;gap:6px}\r\n#pxRoot .legend2 .pb{width:30px;height:26px;font-size:11px;cursor:default}\r\n#pxRoot .palh{display:flex;justify-content:space-between;align-items:center;background:var(--pri);color:#fff;padding:6px 10px;font-size:12.5px}\r\n#pxRoot .palh button{background:none;border:1px solid rgba(255,255,255,.6);color:#fff;font-size:11px;padding:1px 7px}\r\n#pxRoot .palscroll{max-height:300px;overflow-y:auto;padding:10px}\r\n#pxRoot .pal{display:grid;grid-template-columns:repeat(5,44px);gap:10px 9px}\r\n#pxRoot .rcard{background:#fff;border-top:1px solid var(--bd);padding:10px 12px}\r\n#pxRoot .rcard h5{font-size:11.5px;text-transform:uppercase;letter-spacing:.05em;color:#555;margin-bottom:4px}\r\n#pxRoot .score{display:flex;align-items:baseline;gap:8px}\r\n#pxRoot .score b{font-size:22px;color:var(--ink)}#pxRoot .score b.gold{color:#8a6206}\r\n#pxRoot .score i{font-style:normal;font-size:12px;color:#666}\r\n#pxRoot .bar{height:6px;background:#e3e8ee;margin:6px 0}\r\n#pxRoot .bar i{display:block;height:100%;background:var(--ok);width:0}\r\n#pxRoot .mini{display:flex;justify-content:space-between;font-size:11.5px;color:#666}\r\n#pxRoot .streak{display:flex;gap:3px;margin-top:6px}\r\n#pxRoot .streak i{width:14px;height:6px;background:var(--ok)}#pxRoot .streak i.w{background:var(--bad)}\r\n#pxRoot .note{font-size:12px;color:#555;margin-top:4px;line-height:1.5}\r\n\/* test centre *\/\r\n#pxRoot .phead{display:flex;flex-direction:column;gap:2px;background:#fff;border:1px solid var(--bd);border-left:4px solid var(--pri);padding:8px 12px;margin:0 0 10px}\r\n#pxRoot .phead b{font-size:15px;color:var(--ink)}\r\n#pxRoot .phead span{font-size:12.5px;color:#555}\r\n#pxRoot .resume{display:flex;justify-content:space-between;align-items:center;gap:10px;flex-wrap:wrap;background:#fff4dc;border:1px solid #e0b64c;padding:8px 12px;margin-bottom:10px;font-size:13px}\r\n#pxRoot .tgrid{display:grid;grid-template-columns:repeat(auto-fill,minmax(270px,1fr));gap:10px;margin-bottom:14px}\r\n#pxRoot .tcard{background:#fff;border:1px solid var(--bd);border-top:3px solid var(--pri);padding:12px;display:flex;flex-direction:column;gap:8px}\r\n#pxRoot .tcard.gold{border-top-color:#e0a100}#pxRoot .tcard.navy{border-top-color:#3d5f86}#pxRoot .tcard.red{border-top-color:var(--bad)}\r\n#pxRoot .tcard h4{font-size:14px;color:var(--ink)}\r\n#pxRoot .tcard p{font-size:12.5px;color:#555;line-height:1.5;flex:1}\r\n#pxRoot .tmeta{font-size:12px;color:#333;background:#f4f6f8;padding:4px 8px;border:1px solid #e1e6ec}\r\n#pxRoot .tctl{display:flex;flex-direction:column;gap:6px}\r\n#pxRoot .tctl label{font-size:12px;color:#444;display:flex;align-items:center;gap:6px}\r\n#pxRoot .tctl select,#pxRoot .tctl input[type=number]{padding:4px 6px;border:1px solid #9fb2c7;flex:1;min-width:0;max-width:100%}\r\n#pxRoot .chks{max-height:130px;overflow-y:auto;border:1px solid #d5dde6;padding:4px 6px;display:flex;flex-direction:column;gap:2px}\r\n#pxRoot .chks label{font-size:12px}\r\n#pxRoot .tbtns{display:flex;gap:6px}\r\n#pxRoot .tbtns .btn{flex:1;margin:0;font-size:12.5px}\r\n#pxRoot .hist{background:#fff;border:1px solid var(--bd);padding:10px}\r\n#pxRoot .trend{display:flex;align-items:flex-end;gap:6px;height:120px;padding:6px 4px 0;border-bottom:1px solid #ccd;margin-bottom:10px;overflow-x:auto}\r\n#pxRoot .trend .tb{display:flex;flex-direction:column;align-items:center;justify-content:flex-end;min-width:34px;height:100%}\r\n#pxRoot .trend .tb i{width:22px;background:var(--pri);display:block}\r\n#pxRoot .trend .tb span{font-size:10.5px;color:#333}\r\n#pxRoot .trend .tb small{font-size:9.5px;color:#777;white-space:nowrap}\r\n\/* performance \/ analytics (ported blocks, CBT look) *\/\r\n#pxRoot .perf-t{width:100%;border-collapse:collapse;font-size:12.5px}\r\n#pxRoot .perf-t th,#pxRoot .perf-t td{border:1px solid #c9d3de;padding:5px 7px;text-align:center;vertical-align:middle}\r\n#pxRoot .perf-t th{background:#dbe6f2;font-size:12px}\r\n#pxRoot .perf-t .lft{text-align:left;max-width:280px}\r\n#pxRoot .perf-t .grp.pyq{background:#fbe9c0}#pxRoot .perf-t .grp.con{background:#d6e6fb}\r\n#pxRoot .perf-t .sub2{font-weight:normal;font-size:11px}\r\n#pxRoot .perf-t .wt{display:block}#pxRoot .perf-t .wsub{font-size:10.5px;color:#777}\r\n#pxRoot .perf-t .nil{color:#aaa}\r\n#pxRoot .perf-t .tot,#pxRoot .perf-t tfoot td{font-weight:bold;background:#eef2f6}\r\n#pxRoot .tblwrap{overflow-x:auto}\r\n#pxRoot .minibar{display:inline-block;width:46px;height:6px;background:#e3e8ee;vertical-align:middle;margin-right:4px}\r\n#pxRoot .minibar i{display:block;height:100%}\r\n#pxRoot .miniv{font-size:11.5px;font-weight:bold}\r\n#pxRoot .tag{font-size:11px;padding:1px 7px;border-radius:2px;white-space:nowrap}\r\n#pxRoot .tag.na{background:#eef1f4;color:#666}#pxRoot .tag.hot{background:#fde6e4;color:#a42418}\r\n#pxRoot .tag.warm{background:#fff4dc;color:#8a5a00}#pxRoot .tag.ok{background:#e8f0fb;color:var(--pri2)}#pxRoot .tag.good{background:#e3f5e7;color:#1b6b2e}\r\n#pxRoot .prac{white-space:nowrap}\r\n#pxRoot .mini-go{border:1px solid #9fb2c7;background:#fff;color:var(--pri2);font-size:11px;padding:2px 7px;margin:1px}\r\n#pxRoot .mini-go.pyq{border-color:#e0b64c;color:#8a5a00}\r\n#pxRoot .hero2{display:grid;grid-template-columns:320px 1fr;gap:10px;margin-bottom:10px}\r\n#pxRoot .ring-card,#pxRoot .coach,#pxRoot .planner,#pxRoot .pblock,#pxRoot .panel,#pxRoot .danger,#pxRoot .kpi,#pxRoot .diagc{background:#fff;border:1px solid var(--bd)}\r\n#pxRoot .ring-card{padding:14px;display:flex;flex-direction:column;align-items:center;gap:10px;text-align:center}\r\n#pxRoot .ring{position:relative;width:150px;height:150px}\r\n#pxRoot .ring svg{transform:rotate(-90deg)}\r\n#pxRoot .ring circle{fill:none;stroke-width:12}\r\n#pxRoot .ring .bg{stroke:#e3e8ee}#pxRoot .ring .fg{stroke:var(--pri);transition:stroke-dashoffset .6s}\r\n#pxRoot .ring-txt{position:absolute;inset:0;display:flex;flex-direction:column;align-items:center;justify-content:center}\r\n#pxRoot .ring-txt b{font-size:34px;color:var(--ink)}#pxRoot .ring-txt span{font-size:11px;color:#666}\r\n#pxRoot .verdict2{font-size:13px;line-height:1.55;color:#333}\r\n#pxRoot .coach{padding:10px 12px}\r\n#pxRoot .coach h4,#pxRoot .planner h4,#pxRoot .pbh h4,#pxRoot .panel .ph{font-size:14px;color:var(--ink)}\r\n#pxRoot .reco{display:flex;gap:10px;align-items:flex-start;padding:8px 0;border-bottom:1px dashed #d9dfe6}\r\n#pxRoot .reco:last-child{border-bottom:0}\r\n#pxRoot .reco .ic{width:28px;height:28px;display:flex;align-items:center;justify-content:center;border-radius:2px;flex-shrink:0;font-size:14px}\r\n#pxRoot .reco .ic.hot{background:#fde6e4}#pxRoot .reco .ic.warm{background:#fff4dc}#pxRoot .reco .ic.cool{background:#e8f0fb}#pxRoot .reco .ic.good{background:#e3f5e7}\r\n#pxRoot .reco p{flex:1;font-size:13px;line-height:1.5}\r\n#pxRoot .reco .go{border:1px solid var(--pri);background:#fff;color:var(--pri2);font-size:12px;padding:3px 9px;white-space:nowrap;align-self:center}\r\n#pxRoot .planner{display:flex;justify-content:space-between;gap:12px;padding:12px;margin-bottom:10px;flex-wrap:wrap;border-left:4px solid #e0a100}\r\n#pxRoot .planner>div:first-child{flex:1;min-width:260px}\r\n#pxRoot .planner p{font-size:12.5px;color:#444;margin-top:4px;line-height:1.55}\r\n#pxRoot .pbtns{display:grid;grid-template-columns:auto auto;gap:6px;align-content:center}\r\n#pxRoot .pbtn{padding:7px 12px;border:1px solid #9aa7b5;background:#fff;font-size:12.5px;text-align:left}\r\n#pxRoot .pbtn.primary{background:var(--pri);border-color:var(--pri2);color:#fff}\r\n#pxRoot .pbtn.navy{background:#3d5f86;border-color:#2c4666;color:#fff}\r\n#pxRoot .pbtn.ghost{font-size:12px;color:var(--pri2)}\r\n#pxRoot .secno{display:inline-block;background:#3d5f86;color:#fff;font-size:11px;padding:0 6px;margin-right:6px;border-radius:2px}\r\n#pxRoot .kpis{display:grid;grid-template-columns:repeat(auto-fill,minmax(130px,1fr));gap:8px;margin-bottom:10px}\r\n#pxRoot .kpi{padding:10px;text-align:center;border-top:3px solid var(--pri)}\r\n#pxRoot .kpi b{display:block;font-size:20px}#pxRoot .kpi span{font-size:11px;color:#555;text-transform:uppercase;letter-spacing:.03em}\r\n#pxRoot .pblock{margin-bottom:10px}\r\n#pxRoot .pbh{display:flex;justify-content:space-between;gap:10px;padding:10px 12px;background:#f2f5f8;border-bottom:1px solid var(--bd);flex-wrap:wrap}\r\n#pxRoot .pbh p{font-size:12.5px;color:#444;margin-top:3px;line-height:1.5;max-width:80ch}\r\n#pxRoot .sechint{font-size:11px;color:#777;align-self:center}\r\n#pxRoot .bars{padding:8px 12px}\r\n#pxRoot .lrow{display:grid;grid-template-columns:minmax(160px,1.3fr) 2fr 84px;gap:10px;align-items:center;padding:5px 0;border-bottom:1px dashed #e3e8ee}\r\n#pxRoot .lname{display:block;font-size:12.5px;font-weight:bold;color:#333;white-space:nowrap;overflow:hidden;text-overflow:ellipsis}\r\n#pxRoot .lsub{display:block;font-size:11px;color:#777}\r\n#pxRoot .ltrack{height:10px;background:#e8ecf1}\r\n#pxRoot .lfill{height:100%}\r\n#pxRoot .lval{font-weight:bold;font-size:14px;text-align:right}\r\n#pxRoot .lval small{display:block;font-size:10px;color:#777;font-weight:normal}\r\n#pxRoot .subhead{display:flex;justify-content:space-between;gap:8px;padding:8px 12px 0;flex-wrap:wrap}\r\n#pxRoot .subhead h5{font-size:12.5px}#pxRoot .subhead span{font-size:11px;color:#777}\r\n#pxRoot .split{display:grid;grid-template-columns:1fr 1fr;gap:10px;margin-bottom:10px}\r\n#pxRoot .panel{padding:10px 12px}\r\n#pxRoot .panel .ph{margin-bottom:8px}\r\n#pxRoot .rev{display:flex;width:100%;gap:8px;align-items:center;border:0;border-bottom:1px dashed #e3e8ee;background:none;padding:6px 0;text-align:left}\r\n#pxRoot .rev .n{font-weight:bold;color:var(--pri2);font-size:12px;min-width:44px}\r\n#pxRoot .rev .t{flex:1;font-size:12.5px;color:#333}\r\n#pxRoot .rev .d{font-size:11px;color:var(--bad);white-space:nowrap}\r\n#pxRoot .danger{padding:10px 12px;border-left:4px solid var(--bad);display:flex;justify-content:space-between;gap:10px;align-items:center;flex-wrap:wrap;margin-bottom:10px}\r\n#pxRoot .danger p{font-size:12.5px;flex:1;min-width:260px}\r\n#pxRoot .dbtn{border:1px solid var(--bad);background:#fff;color:var(--bad);padding:6px 12px}\r\n#pxRoot .diagc{padding:8px 12px;font-size:11.5px;color:#555;line-height:1.6}\r\n#pxRoot .diagc .good{color:var(--ok);font-weight:bold}#pxRoot .diagc .bad{color:var(--bad);font-weight:bold}#pxRoot .diagc .off{color:#888}\r\n#pxRoot .rankrow{display:grid;grid-template-columns:28px minmax(160px,1.4fr) 2fr 40px 52px;gap:8px;align-items:center;padding:4px 0;border-bottom:1px dashed #e3e8ee}\r\n#pxRoot .rk{font-weight:bold;color:#777;text-align:center}\r\n#pxRoot .rname{font-size:12.5px;white-space:nowrap;overflow:hidden;text-overflow:ellipsis}\r\n#pxRoot .rname.gold{font-weight:bold;color:#8a5a00}\r\n#pxRoot .rtrack{height:10px;background:#e8ecf1}#pxRoot .rtrack i{display:block;height:100%}\r\n#pxRoot .rv{font-weight:bold;text-align:right}#pxRoot .rp{font-size:11.5px;color:#666;text-align:right}\r\n#pxRoot .hm td{min-width:44px}\r\n#pxRoot .hmlegend{display:flex;gap:4px;align-items:center;justify-content:flex-end;padding:6px 12px;font-size:11px;color:#666}\r\n#pxRoot .hmlegend i{width:22px;height:10px;display:block}\r\n#pxRoot .cyc{display:flex;align-items:flex-end;gap:8px;padding:14px 12px 8px;overflow-x:auto;min-height:190px}\r\n#pxRoot .cycbar{display:flex;flex-direction:column;align-items:center;gap:4px;min-width:44px}\r\n#pxRoot .cycbar .cn{font-weight:bold;font-size:12px}\r\n#pxRoot .cycbar .cbar{width:26px;background:linear-gradient(#5f9be0,var(--pri))}\r\n#pxRoot .cycbar .cy{font-size:10.5px;color:#555;white-space:nowrap}\r\n#pxRoot .perfempty{background:#fff;border:1px solid var(--bd);padding:26px;text-align:center;color:#555;margin-bottom:10px}\r\n#pxRoot .perfempty b{display:block;color:var(--ink);font-size:15px;margin-bottom:4px}\r\n@media (max-width:900px){\r\n  #pxRoot .pw{grid-template-columns:1fr}\r\n  #pxRoot .hero2,#pxRoot .split{grid-template-columns:1fr}\r\n  #pxRoot .pal{grid-template-columns:repeat(auto-fill,44px)}\r\n  #pxRoot .lrow{grid-template-columns:1fr 1fr 64px}\r\n  #pxRoot .rankrow{grid-template-columns:24px 1fr 1fr 34px}\r\n  #pxRoot .rankrow .rp{display:none}\r\n  #pxRoot .hstats{display:none}\r\n  #pxRoot .pbtns{grid-template-columns:1fr}\r\n  #pxRoot .tools{width:100%}\r\n  #pxRoot .tools input{min-width:0;flex:1 1 100%}\r\n}\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 CBT overlay \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/\r\n#pxCbt{display:none;position:fixed;inset:0;z-index:999990;background:#fff;overflow:hidden}\r\n#pxCbt.on{display:block}\r\n#pxCbt .scr{display:none;height:100%;flex-direction:column}\r\n#pxCbt .scr.on{display:flex}\r\n#pxCbt .chdr{display:flex;justify-content:space-between;align-items:center;padding:6px 14px;background:#fff;border-bottom:3px solid var(--pri);flex-shrink:0;min-height:62px;gap:10px}\r\n#pxCbt .links{display:flex;gap:18px}\r\n#pxCbt .links a{color:var(--pri2);font-size:12px;font-weight:bold;cursor:pointer;text-decoration:none}\r\n#pxCbt .ibody{flex:1;overflow-y:auto;padding:14px 22px}\r\n#pxCbt .ipage{display:none}#pxCbt .ipage.on{display:block}\r\n#pxCbt .ipage h2{font-size:16px;background:var(--bar);padding:7px 10px;margin-bottom:12px;border-left:4px solid var(--pri)}\r\n#pxCbt .itext{font-size:13px}\r\n#pxCbt .itext .ic{text-align:center;margin-bottom:8px}\r\n#pxCbt .itext h4{font-size:13px;margin:12px 0 6px;text-decoration:underline}\r\n#pxCbt .itext ol{padding-left:22px}#pxCbt .itext li{margin-bottom:7px}\r\n#pxCbt .symt{margin:8px 0;border-collapse:collapse}#pxCbt .symt td{padding:4px 8px;vertical-align:middle}\r\n#pxCbt .mst,#pxCbt .stbl{width:100%;border-collapse:collapse;margin:6px 0 14px;font-size:12.5px}\r\n#pxCbt .mst th,#pxCbt .mst td,#pxCbt .stbl th,#pxCbt .stbl td{border:1px solid #b9c4d0;padding:6px 8px;text-align:center}\r\n#pxCbt .mst th,#pxCbt .stbl th{background:#dbe6f2}\r\n#pxCbt .mst td:first-child,#pxCbt .stbl td:first-child{text-align:left}\r\n#pxCbt .tscroll{overflow-x:auto}\r\n#pxCbt .decl{display:flex;gap:10px;margin-top:16px;padding:12px;border:1px solid #d9c46a;background:#fffbe6;font-size:12.5px;cursor:pointer}\r\n#pxCbt .decl input{margin-top:3px;flex-shrink:0;width:15px;height:15px}\r\n#pxCbt .ifoot{display:flex;justify-content:space-between;padding:9px 16px;border-top:1px solid var(--bd);background:#f4f6f8;flex-shrink:0}\r\n#pxCbt .exwrap{flex:1;display:flex;min-height:0;position:relative}\r\n#pxCbt .exleft{flex:1;display:flex;flex-direction:column;min-width:0}\r\n#pxCbt .secbar{display:flex;justify-content:space-between;align-items:center;background:var(--bar);border-bottom:1px solid var(--bd);padding:5px 10px;gap:10px;flex-shrink:0}\r\n#pxCbt .sectabs{display:flex;align-items:center;gap:6px;min-width:0;overflow-x:auto}\r\n#pxCbt .slbl{font-weight:bold;color:var(--ink);margin-right:4px;white-space:nowrap}\r\n#pxCbt #cTabs{display:flex;gap:4px}\r\n#pxCbt .stab{padding:5px 10px;border:1px solid #9fb2c7;background:#fff;color:var(--pri2);font-size:12px;white-space:nowrap;border-radius:2px;display:flex;align-items:center;gap:6px}\r\n#pxCbt .stab.on{background:var(--pri);color:#fff;border-color:var(--pri2)}\r\n#pxCbt .stab i{font-style:normal;width:14px;height:14px;border-radius:50%;background:#7f95ad;color:#fff;font-size:10px;line-height:14px;text-align:center;position:relative}\r\n#pxCbt .stab i .tip{display:none;position:fixed;background:#fff;color:#222;border:1px solid #999;box-shadow:0 3px 10px rgba(0,0,0,.2);padding:8px;font-size:11px;line-height:1.7;text-align:left;width:190px;z-index:30;border-radius:3px;margin-top:18px;margin-left:-10px}\r\n#pxCbt .stab i:hover .tip{display:block}\r\n#pxCbt .tleft{white-space:nowrap;font-size:13px}\r\n#pxCbt .tleft b{font-size:15px;color:var(--ink)}\r\n#pxCbt .tleft.warn b{color:var(--r);animation:pxBlink 1s steps(2) infinite}\r\n@keyframes pxBlink{50%{opacity:.35}}\r\n#pxCbt .qhead{display:flex;justify-content:space-between;align-items:center;padding:8px 14px;border-bottom:1px solid var(--bd);flex-shrink:0;gap:10px;flex-wrap:wrap}\r\n#pxCbt .qno{font-size:15px;font-weight:bold}\r\n#pxCbt .qmeta{display:flex;gap:14px;align-items:center;font-size:12px}\r\n#pxCbt .qmeta .g{color:var(--g)}#pxCbt .qmeta .r{color:var(--r)}\r\n#pxCbt .qbox{flex:1;overflow-y:auto;padding:14px 18px;min-width:0}\r\n#pxCbt .opts{display:flex;flex-direction:column;gap:4px;margin-top:14px}\r\n#pxCbt .opt{display:flex;align-items:flex-start;gap:10px;padding:8px 6px;cursor:pointer;font-size:14.5px;border-radius:2px}\r\n#pxCbt .opt:hover{background:#f3f7fb}\r\n#pxCbt .opt input{width:16px;height:16px;margin-top:3px;flex-shrink:0;cursor:pointer;accent-color:var(--pri)}\r\n#pxCbt .acts{display:flex;justify-content:space-between;align-items:center;padding:8px 12px;border-top:1px solid var(--bd);background:#f4f6f8;flex-shrink:0;gap:8px;flex-wrap:wrap}\r\n#pxCbt .tgl{position:absolute;right:300px;top:50%;transform:translateY(-50%);width:16px;height:60px;border:1px solid #8aa0b8;border-right:0;background:#3d5f86;color:#fff;font-size:15px;line-height:1;z-index:5;border-radius:4px 0 0 4px;padding:0}\r\n#pxCbt .exright{width:300px;background:var(--pal);border-left:1px solid var(--bd);display:flex;flex-direction:column;flex-shrink:0;min-height:0}\r\n#pxCbt.col .exright{display:none}#pxCbt.col .tgl{right:0}\r\n#pxCbt .rcand{display:flex;gap:10px;align-items:center;padding:8px 10px;background:#fff;border-bottom:1px solid var(--bd)}\r\n#pxCbt .rcand .photo{width:40px;height:48px;font-size:18px}\r\n#pxCbt .rcand .sub{font-size:11px;color:#555}\r\n#pxCbt .legend{display:grid;grid-template-columns:1fr 1fr;gap:7px 6px;padding:10px;font-size:11.5px;border-bottom:1px solid var(--bd);background:#fff}\r\n#pxCbt .legend>div{display:flex;align-items:center;gap:6px}\r\n#pxCbt .legend .full{grid-column:1\/-1}\r\n#pxCbt .legend .pb{cursor:default;flex-shrink:0}\r\n#pxCbt .palh{background:var(--pri);color:#fff;font-weight:bold;padding:6px 10px;font-size:13px;white-space:nowrap;overflow:hidden;text-overflow:ellipsis}\r\n#pxCbt .palsub{padding:6px 10px 2px;font-weight:bold;font-size:12px}\r\n#pxCbt .palscroll{flex:1;overflow-y:auto;padding:6px 10px 10px}\r\n#pxCbt .pal{display:grid;grid-template-columns:repeat(5,44px);gap:10px 9px;justify-content:start}\r\n#pxCbt .subwrap{padding:8px 10px;border-top:1px solid var(--bd);background:#fff}\r\n#pxCbt .btn.sub{width:100%;margin:0;background:#4ea1e0;border-color:#2d82c4;color:#fff;font-weight:bold;padding:9px}\r\n#pxCbt .sumbody,#pxCbt .resbody{flex:1;overflow-y:auto;padding:18px 22px;width:100%}\r\n#pxCbt .sumbody>*,#pxCbt .resbody>*{max-width:1000px;margin-left:auto;margin-right:auto}\r\n#pxCbt .sumbody h3,#pxCbt .resbody h3{font-size:15px;margin-top:6px;margin-bottom:8px;color:var(--ink)}\r\n#pxCbt .ask{text-align:center;margin-top:18px;margin-bottom:12px;font-size:14px;font-weight:bold}\r\n#pxCbt .ask small{font-weight:normal;color:#c62828}\r\n#pxCbt .sbtn{text-align:center}#pxCbt .sbtn .btn{min-width:90px;margin:0 6px}\r\n#pxCbt .cards{display:grid;grid-template-columns:repeat(auto-fit,minmax(120px,1fr));gap:10px;margin-bottom:12px}\r\n#pxCbt .card{border:1px solid var(--bd);border-top:4px solid var(--pri);padding:10px;text-align:center;background:#fafcfe}\r\n#pxCbt .card span{display:block;font-size:11px;color:#555;text-transform:uppercase;letter-spacing:.4px}\r\n#pxCbt .card b{font-size:19px;color:var(--ink)}\r\n#pxCbt .card.g{border-top-color:var(--g)}#pxCbt .card.r{border-top-color:var(--r)}#pxCbt .card.n{border-top-color:#888}\r\n#pxCbt .rtop{display:flex;gap:6px;flex-wrap:wrap;margin-bottom:14px}\r\n#pxCbt .filt{display:flex;gap:6px;margin-bottom:10px;flex-wrap:wrap}\r\n#pxCbt .filt button{padding:5px 12px;border:1px solid #9fb2c7;background:#fff;border-radius:2px;font-size:12px}\r\n#pxCbt .filt button.on{background:var(--pri);color:#fff;border-color:var(--pri2)}\r\n#pxCbt .rv{border:1px solid var(--bd);border-left:4px solid #888;padding:10px 12px;margin-bottom:8px;background:#fff}\r\n#pxCbt .rv.correct{border-left-color:var(--g)}#pxCbt .rv.wrong{border-left-color:var(--r)}\r\n#pxCbt .rvh{display:flex;justify-content:space-between;gap:8px;font-size:12px;color:#555;margin-bottom:5px}\r\n#pxCbt .rvh .t{font-weight:bold;white-space:nowrap}\r\n#pxCbt .rv.correct .t{color:var(--g)}#pxCbt .rv.wrong .t{color:var(--r)}\r\n#pxCbt .rv .qsheet p{font-size:13.5px}\r\n#pxCbt .rvo{list-style:none;font-size:13px;margin-top:4px}\r\n#pxCbt .rvo li{padding:3px 6px;margin:2px 0;border-radius:2px}\r\n#pxCbt .rvo li.ok{background:#e3f5e7;color:#1b6b2e;font-weight:bold}\r\n#pxCbt .rvo li.bad{background:#fde6e4;color:#a42418;text-decoration:line-through}\r\n#pxCbt .rvx{margin-top:6px;padding:7px 9px;background:#f3f7fb;font-size:12.5px;border-left:3px solid var(--pri);line-height:1.6}\r\n#pxCbt .mdl{display:none;position:absolute;inset:0;background:rgba(0,0,0,.45);z-index:50;align-items:center;justify-content:center;padding:14px}\r\n#pxCbt .mdl.on{display:flex}\r\n#pxCbt .mbox{background:#fff;width:820px;max-width:100%;max-height:92%;display:flex;flex-direction:column;border:1px solid #777;box-shadow:0 10px 40px rgba(0,0,0,.35)}\r\n#pxCbt .mh{display:flex;justify-content:space-between;align-items:center;padding:8px 12px;background:var(--pri);color:#fff}\r\n#pxCbt .mh button{background:none;border:0;color:#fff;font-size:16px}\r\n#pxCbt .mc{overflow-y:auto;padding:14px 18px}\r\n#pxCbt .qp-sec{background:var(--bar);padding:5px 8px;font-weight:bold;margin:10px 0 6px}\r\n#pxCbt .qp-q{padding:6px 0 8px;border-bottom:1px dashed #ccc;font-size:13px}\r\n#pxCbt .qp-q ol{padding-left:22px;margin-top:3px}\r\n#pxCbt .abox{background:#fff;padding:22px 26px;max-width:380px;text-align:center;border:1px solid #777;box-shadow:0 10px 40px rgba(0,0,0,.35)}\r\n#pxCbt .abox p{margin-bottom:16px;font-size:14px}\r\n@media (max-width:860px){\r\n  #pxCbt{overflow-y:auto}\r\n  #pxCbt .scr.on{height:auto;min-height:100%}\r\n  #pxCbt .exwrap{flex-direction:column}\r\n  #pxCbt .exright{width:100%;border-left:0;border-top:1px solid var(--bd)}\r\n  #pxCbt .pal{grid-template-columns:repeat(auto-fill,44px)}\r\n  #pxCbt .tgl{display:none}\r\n  #pxCbt .links{flex-direction:column;gap:2px}\r\n  #pxCbt .cand .cinfo{display:none}\r\n}\r\n<\/style>\r\n\r\n<script>\r\n(function(){\r\n\"use strict\";\r\n\r\n\/* =====================================================================\r\n   1. CONFIGURATION  \u2190 EDIT PER SUBJECT\r\n   ===================================================================== *\/\r\nconst CFG = {\r\n  quizId : 'topic-cbt-prep',          \/\/ UNIQUE PER PAGE \u2014 letters, digits, - and _ only\r\n  topic  : 'Your Topic Name',           \/\/ e.g. subject \/ Act \/ Rules name\r\n  eyebrow: 'Topic Preparation Portal',\r\n  sub    : 'Previous year questions and chapter drills, weighted by what the paper actually asks.',\r\n\r\n  sourceUrl   : '',                     \/\/ e.g. 'https:\/\/promotionexams.com\/your-source-page\/'\r\n\r\n  masteryThreshold : 3,     \/\/ clean correct answers before a question counts as mastered\r\n  weakThreshold    : 1,     \/\/ wrong attempts before a question is flagged weak\r\n  priorAccuracy : 0.30,     \/\/ expected-score model\r\n  priorStrength : 6,\r\n  retention     : { baseDays:3, growth:2.5, riskBelow:0.70 },\r\n  highYield   : 15,         \/\/ a chapter with this many PYQs is called high-yield\r\n\r\n  sessionSize : 25,         \/\/ Focused set\r\n  mockSize    : 50,         \/\/ Mock paper\r\n  pyqSize     : 30,         \/\/ PYQ paper\r\n\r\n  \/* CBT (timed test) settings *\/\r\n  positiveMarks      : 2,\r\n  negativeMarks      : 0.5,\r\n  minutesPerQuestion : 1.2,\r\n  maxChapterSections : 6,   \/\/ a test spanning up to this many chapters gets one CBT section per chapter\r\n\r\n  instantCheck : true       \/\/ practice: picking an option grades at once\r\n};\r\n\r\n\/* =====================================================================\r\n   2. THE TWO BANKS  \u2190 PASTE YOUR QUESTIONS HERE\r\n      { id, chapter, question, options[], correct, explanation }   (+ year for PYQs)\r\n   ===================================================================== *\/\r\nconst pyqQuestions = [\r\n  { id:1, year:2022, chapter:'Ch 1: Sample Chapter One', question:'Sample previous year question 1 \u2014 which option is correct?', options:['Option A','Option B','Option C','Option D'], correct:0, explanation:'<b>Reference.<\/b> Explanation for sample question 1.' },\r\n  { id:2, year:2022, chapter:'Ch 2: Sample Chapter Two', question:'Consider the following statements:<br>1. Sample statement one.<br>2. Sample statement two.<br>Which of the statements given above is\/are correct?', options:['1 only','2 only','Both 1 and 2','Neither 1 nor 2'], correct:2, explanation:'<b>Reference.<\/b> Both statements are correct.' },\r\n  { id:1, year:2023, chapter:'Ch 1: Sample Chapter One', question:'Sample previous year question 3 \u2014 which option is correct?', options:['Option A','Option B','Option C','Option D'], correct:1, explanation:'<b>Reference.<\/b> Explanation for sample question 3.' },\r\n  { id:2, year:2023, chapter:'Ch 2: Sample Chapter Two', question:'Sample previous year question 4 \u2014 which option is correct?', options:['Option A','Option B','Option C','Option D'], correct:3, explanation:'<b>Reference.<\/b> Explanation for sample question 4.' }\r\n];\r\n\r\nconst conceptQuestions = [\r\n  { id:1, chapter:'Ch 1: Sample Chapter One', question:'Sample concept MCQ 1 \u2014 which option is correct?', options:['Option A','Option B','Option C','Option D'], correct:2, explanation:'<b>Reference.<\/b> Explanation for concept MCQ 1.' },\r\n  { id:2, chapter:'Ch 1: Sample Chapter One', question:'Sample concept MCQ 2 \u2014 which option is correct?', options:['Option A','Option B','Option C','Option D'], correct:0, explanation:'<b>Reference.<\/b> Explanation for concept MCQ 2.' },\r\n  { id:3, chapter:'Ch 2: Sample Chapter Two', question:'Sample concept MCQ 3 \u2014 which option is correct?', options:['Option A','Option B','Option C','Option D'], correct:1, explanation:'<b>Reference.<\/b> Explanation for concept MCQ 3.' },\r\n  { id:4, chapter:'Ch 3: Sample Chapter Three', question:'Sample concept MCQ 4 \u2014 which option is correct?', options:['Option A','Option B','Option C','Option D'], correct:3, explanation:'<b>Reference.<\/b> Explanation for concept MCQ 4.' }\r\n];\r\n\r\n\/* =====================================================================\r\n   3. BANK PREP\r\n   ===================================================================== *\/\r\nfunction sanitise(list, kind){\r\n  if(!Array.isArray(list)) return [];\r\n  const ok=[], bad=[];\r\n  list.forEach((q,i)=>{\r\n    const good = q && q.id!==undefined && typeof q.question==='string'\r\n      && Array.isArray(q.options) && q.options.length>=2\r\n      && Number.isInteger(q.correct) && q.correct>=0 && q.correct<q.options.length\r\n      && typeof q.chapter==='string' && q.chapter.length;\r\n    if(good){ q.bank = kind; if(typeof q.explanation!=='string') q.explanation=''; ok.push(q); } else bad.push({row:i, id:q&&q.id});\r\n  });\r\n  if(bad.length) console.warn('['+kind+' bank] skipped '+bad.length+' malformed question(s):', bad);\r\n  return ok;\r\n}\r\nconst PYQ = sanitise(pyqQuestions,'pyq');\r\nconst CON = sanitise(conceptQuestions,'concept');\r\nconst QS  = PYQ.concat(CON);\r\nconst L = ['A','B','C','D','E','F'];\r\n\r\nconst ROMAN = {i:1,ii:2,iii:3,iv:4,v:5,vi:6,vii:7,viii:8,ix:9,x:10,xi:11,xii:12};\r\nfunction chKey(str){\r\n  const t = String(str).toUpperCase().replace(\/[\u2010-\u2015]\/g,'-').trim();\r\n  let m = t.match(\/^(?:CH|CHAP|CHAPTER)\\s*[-.:]?\\s*(\\d+)\/);\r\n  if(m) return 'CH'+(+m[1]);\r\n  m = t.match(\/^(?:APPENDICES|APPENDIX|ANNEXURES?|ANNEXES?|APNDX|APPX|APDX|APP)\\s*[-.:]?\\s*(\\d+|[IVX]+)\\b\/);\r\n  if(m){ const v=m[1]; return 'APP'+(\/^\\d+$\/.test(v) ? +v : (ROMAN[v.toLowerCase()]||v)); }\r\n  m = t.match(\/^(\\d+)\\s*[-.:)]\/);\r\n  if(m) return 'CH'+(+m[1]);\r\n  return 'T:'+t.replace(\/[^A-Z0-9]+\/g,' ').trim();\r\n}\r\nconst CH_NAME = (function(){\r\n  const best={};\r\n  QS.forEach(q=>{ const k=chKey(q.chapter);\r\n    if(!best[k] || q.chapter.length>best[k].length) best[k]=q.chapter; });\r\n  return best;\r\n})();\r\nQS.forEach(q=>{ q.chKey = chKey(q.chapter); q.chapter = CH_NAME[q.chKey]; });\r\n\r\nconst yrKey = y => (y===undefined || y===null || y==='') ? '' : 'Y'+String(y).replace(\/[^A-Za-z0-9]+\/g,'');\r\nconst uid = q => q.bank+'##'+(yrKey(q.year) || q.chKey)+'##'+q.id;\r\nconst BY_UID = new Map(QS.map(q=>[uid(q), q]));\r\n(function duplicateIdCheck(){\r\n  const seen=new Map(), dup=[];\r\n  QS.forEach(q=>{ const u=uid(q); if(seen.has(u)) dup.push(u); else seen.set(u,q); });\r\n  if(dup.length) console.warn('[bank] '+dup.length+' question(s) share a key with another: '+dup.slice(0,8).join(' | '));\r\n})();\r\n\r\nconst CHAPTERS = (function(){ const seen=[]; QS.forEach(q=>{ if(!seen.includes(q.chapter)) seen.push(q.chapter); }); return seen; })();\r\nconst BY_CH = (()=>{ const m=new Map(); QS.forEach(q=>{ if(!m.has(q.chapter)) m.set(q.chapter,[]); m.get(q.chapter).push(q); }); return m; })();\r\nconst inCh  = c => BY_CH.get(c) || [];\r\nconst inChB = (c,b) => inCh(c).filter(q=>q.bank===b);\r\n\r\nfunction chOrder(c){\r\n  const k = chKey(c);\r\n  if(k.startsWith('CH'))  return [0, +k.slice(2)||0, c];\r\n  if(k.startsWith('APP')) return [1, +k.slice(3)||99, c];\r\n  return [2, 0, c];\r\n}\r\nfunction byChapterOrder(a,b){\r\n  const x=chOrder(a.chapter||a), y=chOrder(b.chapter||b);\r\n  return x[0]-y[0] || x[1]-y[1] || String(x[2]).localeCompare(String(y[2]));\r\n}\r\nfunction titleCase(str){\r\n  const t=String(str), letters=t.replace(\/[^A-Za-z]\/g,'');\r\n  if(!letters || letters !== letters.toUpperCase()) return t;\r\n  const small=new Set(['of','the','and','for','in','to','a','an','on','by','or','with','from','as','at','under']);\r\n  return t.toLowerCase().replace(\/[A-Za-z][A-Za-z'\u2019]*\/g,(w,i)=>\r\n    (i>0 && small.has(w)) ? w : w.charAt(0).toUpperCase()+w.slice(1))\r\n    .replace(\/\\bCh\\b\/g,'Ch').replace(\/\\bC&ag\\b\/gi,'C&AG').replace(\/\\bRti\\b\/g,'RTI');\r\n}\r\nconst chShort = c => { const k=chKey(c);\r\n  return k.startsWith('CH') ? 'Ch '+k.slice(2) : k.startsWith('APP') ? 'Appx '+k.slice(3) : titleCase(c).slice(0,22); };\r\nconst chBrief = c => { const m=String(c).match(\/^\\s*(?:CH|CHAPTER)\\s*(\\d+)\\s*:\\s*(.+)$\/i);\r\n  const cap=t=>t.length>40?t.slice(0,38).trim()+'\u2026':t;\r\n  return m ? 'Ch '+m[1]+': '+cap(titleCase(m[2])) : cap(titleCase(String(c))); };\r\nconst esc = s => String(s).replace(\/[&<>\"]\/g, c=>({'&':'&amp;','<':'&lt;','>':'&gt;','\"':'&quot;'}[c]));\r\n\r\n\/* =====================================================================\r\n   4. EXAM WEIGHT \u2014 counted from the PYQ bank\r\n   ===================================================================== *\/\r\nconst W = (function(){\r\n  const pyqCount={}, conCount={};\r\n  CHAPTERS.forEach(c=>{ pyqCount[c]=inChB(c,'pyq').length; conCount[c]=inChB(c,'concept').length; });\r\n  const totalPyq = PYQ.length, totalCon = CON.length, weights={};\r\n  if(totalPyq>0) CHAPTERS.forEach(c=>weights[c]=pyqCount[c]\/totalPyq);\r\n  else           CHAPTERS.forEach(c=>weights[c]= totalCon?conCount[c]\/totalCon:0);\r\n  const untested = CHAPTERS.filter(c=>pyqCount[c]===0 && conCount[c]>0);\r\n  return {weights, pyqCount, conCount, totalPyq, totalCon, untested, measured: totalPyq>0};\r\n})();\r\nconst weightOf = c => W.weights[c] || 0;\r\nconst pctLabel = x => { const v=(x||0)*100; if(!(v>0)) return '0%'; return (v<10 ? Math.round(v*10)\/10 : Math.round(v)) + '%'; };\r\nconst WT = W.measured;\r\nconst T = {\r\n  onScreen  : WT ? 'Exam weight on screen': 'Share on screen',\r\n  colWeight : WT ? 'Exam weight'          : 'Share of bank',\r\n  covered   : WT ? 'Paper weight touched' : 'Bank covered',\r\n  projected : WT ? 'Projected paper score': 'Projected score',\r\n  leakHead  : WT ? 'Where your marks are leaking' : 'Where you are losing the most',\r\n  leakUnit  : WT ? 'marks \/100'           : 'points \/100',\r\n  leakWord  : WT ? 'marks'                : 'points',\r\n  readyDef  : WT ? 'Readiness = \u03a3 (exam weight \u00d7 mastery)' : 'Readiness = \u03a3 (share of the bank \u00d7 mastery)',\r\n  paperOut  : WT ? 'the paper would come out near' : 'you would score around'\r\n};\r\n\r\n\/* =====================================================================\r\n   5. PROGRESS  (localStorage cache + account sync)\r\n   ===================================================================== *\/\r\nconst SCHEMA = 1;\r\nconst KEY = 'pe_chapterdrill_' + CFG.quizId;\r\nconst LIVEKEY = 'pe_cbtlive_' + CFG.quizId;\r\nfunction migrateKeys(p){\r\n  if(!p || typeof p!=='object') return p;\r\n  if(p.keyVersion === 4) return p;\r\n  if(!QS.length) return p;\r\n  const byId = new Map(), byChap = new Map();\r\n  const add = (m,k,q)=>{ if(!m.has(k)) m.set(k,[]); m.get(k).push(q); };\r\n  QS.forEach(q=>{ add(byId, q.bank+'##'+q.id, q); add(byChap, q.bank+'##'+q.chKey+'##'+q.id, q); });\r\n  let moved=0, dropped=0;\r\n  const fix = k => {\r\n    const a = String(k).split('##');\r\n    if(a.length >= 3){\r\n      const mid = a.slice(1,-1).join('##');\r\n      if(mid.charAt(0) === 'Y') return String(k);\r\n      const hit = byChap.get(a[0]+'##'+chKey(mid)+'##'+a[a.length-1]);\r\n      if(hit && hit.length === 1){ moved++; return uid(hit[0]); }\r\n      if(hit && hit.length > 1){ dropped++; return null; }\r\n      return String(k);\r\n    }\r\n    if(a.length === 2){\r\n      const hit = byId.get(String(k));\r\n      if(hit && hit.length === 1){ moved++; return uid(hit[0]); }\r\n      if(hit && hit.length > 1){ dropped++; return null; }\r\n      return String(k);\r\n    }\r\n    return String(k);\r\n  };\r\n  const uniq = arr => Array.from(new Set((arr||[]).map(fix).filter(Boolean)));\r\n  const st = {};\r\n  Object.keys(p.stats||{}).forEach(k=>{\r\n    const n = fix(k); if(!n) return;\r\n    const cur = st[n];\r\n    if(!cur) st[n] = p.stats[k];\r\n    else { const a=(cur.correct||0)+(cur.incorrect||0), b=(p.stats[k].correct||0)+(p.stats[k].incorrect||0); if(b>a) st[n]=p.stats[k]; }\r\n  });\r\n  p.stats = st;\r\n  const ans = {}; Object.keys(p.ans||{}).forEach(k=>{ const n=fix(k); if(n) ans[n]=p.ans[k]; }); p.ans = ans;\r\n  p.flags = uniq(p.flags); p.weak = uniq(p.weak); p.queue = uniq(p.queue);\r\n  p.log = (p.log||[]).map(x=>{ if(!x||!x.u) return null; const n=fix(x.u); if(!n) return null; x.u=n; return x; }).filter(Boolean);\r\n  if(p.lastUid) p.lastUid = fix(p.lastUid);\r\n  p.keyVersion = 4;\r\n  if(moved || dropped) p._migrated = true;\r\n  return p;\r\n}\r\nfunction blank(){ return { schema:SCHEMA, stats:{}, weak:[], flags:[], log:[], queue:[], queueLabel:'', queueKind:'',\r\n                           lastUid:null, ans:{}, attemptId:0, startedAt:0, updatedAt:0, tests:[], lastTest:[] }; }\r\nlet P = (function(){\r\n  const p = blank();\r\n  try{ const s = localStorage.getItem(KEY);\r\n    if(s){ const j=JSON.parse(s); if(j && j.schema===SCHEMA) Object.assign(p, j); }\r\n  }catch(e){ console.warn('progress load failed', e); }\r\n  ['weak','flags','log','queue','tests','lastTest'].forEach(k=>{ if(!Array.isArray(p[k])) p[k]=[]; });\r\n  if(!p.stats) p.stats={};\r\n  if(!p.ans || typeof p.ans!=='object') p.ans={};\r\n  ['attemptId','startedAt','updatedAt'].forEach(k=>{ if(typeof p[k]!=='number') p[k]=0; });\r\n  return migrateKeys(p);\r\n})();\r\nlet STORAGE_OK = (function(){ try{ localStorage.setItem('pe_probe','1'); localStorage.removeItem('pe_probe'); return true; }catch(e){ return false; } })();\r\nlet storageWarned=false;\r\nlet SYNC = { push(){}, pull(){}, flushNow(){}, probe(){ return Promise.resolve(false); }, enabled:false };\r\nfunction save(){\r\n  P.updatedAt = Date.now();\r\n  try{\r\n    if(P.log.length>400) P.log = P.log.slice(-400);\r\n    if(P.tests.length>60) P.tests = P.tests.slice(-60);\r\n    localStorage.setItem(KEY, JSON.stringify(P));\r\n  }catch(e){\r\n    try{ P.log = P.log.slice(-80); localStorage.setItem(KEY, JSON.stringify(P)); }\r\n    catch(e2){ STORAGE_OK=false; if(!storageWarned){ storageWarned=true; toast('Your browser is blocking saved progress \u2014 this sitting will not be remembered'); } }\r\n  }\r\n  SYNC.push();\r\n}\r\nfunction stat(u){ if(!P.stats[u]) P.stats[u]={correct:0,incorrect:0,last:null,lastOk:null}; return P.stats[u]; }\r\nconst flags = new Set(P.flags);\r\nconst weak  = new Set(P.weak);\r\n\r\nconst S = { tab:'practice', filter:'all', chapter:null, bank:'all', i:0, pick:null, nudge:false,\r\n            query:'', unattempted:false, ans:P.ans, explFor:null };\r\nfunction resetSitting(){ P.ans={}; S.ans=P.ans; P.attemptId=0; P.startedAt=0; save(); }\r\n\r\n\/* ---------- account sync (Quiz Progress Sync v1.0 snippet) ---------- *\/\r\nSYNC = (function(){\r\n  const cfg = window.CSSADDA_SYNC || {};\r\n  const AJAX = (cfg.ajaxUrl && String(cfg.ajaxUrl)) || (location.origin + '\/wp-admin\/admin-ajax.php');\r\n  let nonce = cfg.nonce || '', on = false, probed = null;\r\n  let busy = false, dirty = false, timer = null, retries = 0, pulled = false;\r\n  function body(action, extra){\r\n    const f = new FormData();\r\n    f.append('action', action); f.append('nonce', nonce); f.append('quiz_id', CFG.quizId); f.append('page_id', cfg.pageId || 0);\r\n    Object.keys(extra || {}).forEach(k => f.append(k, extra[k]));\r\n    return f;\r\n  }\r\n  function post(action, extra){\r\n    if(typeof fetch !== 'function' || !\/^https?:\/.test(location.protocol)) return Promise.reject(new Error('no fetch'));\r\n    return fetch(AJAX, { method:'POST', credentials:'same-origin', body:body(action, extra) }).then(r => r.json());\r\n  }\r\n  function freshNonce(){\r\n    if(typeof fetch !== 'function' || !\/^https?:\/.test(location.protocol)) return Promise.resolve(false);\r\n    try{\r\n      const f = new FormData(); f.append('action','cssadda_progress_nonce');\r\n      return fetch(AJAX, { method:'POST', credentials:'same-origin', body:f })\r\n        .then(r => r.json())\r\n        .then(j => { if(j && j.success && j.data && j.data.nonce){ nonce = j.data.nonce; return true; } return false; })\r\n        .catch(() => false);\r\n    }catch(e){ return Promise.resolve(false); }\r\n  }\r\n  function probe(){\r\n    if(probed) return probed;\r\n    probed = freshNonce().then(okNonce => { on = !!okNonce;\r\n      console.info('[sync] account sync ' + (on ? 'ON \u2014 quizId: ' + CFG.quizId : 'OFF \u2014 not signed in, or the sync snippet is not active'));\r\n      return on; });\r\n    return probed;\r\n  }\r\n  function sitting(){ let n=0, ok=0; Object.keys(P.ans||{}).forEach(u=>{ const q=BY_UID.get(u); if(!q) return; n++; if(q.correct===P.ans[u]) ok++; }); return {n, ok}; }\r\n  function fields(){ const s = sitting();\r\n    return { payload:JSON.stringify(P), score:s.ok, total:s.n,\r\n             seconds:P.startedAt ? Math.round((Date.now()-P.startedAt)\/1000) : 0, attempt_id:P.attemptId || 0 }; }\r\n  function push(){ dirty = true; clearTimeout(timer); timer = setTimeout(flush, 1200); }\r\n  function flush(){\r\n    if(busy || !dirty) return;\r\n    if(!on){ probe().then(okp => { if(okp) flush(); }); return; }\r\n    busy = true; dirty = false;\r\n    post('cssadda_progress_save', fields()).then(j => {\r\n      busy = false;\r\n      if(j && j.success){ retries = 0;\r\n        if(j.data){ if(j.data.attempt_id) P.attemptId = j.data.attempt_id; if(j.data.updatedAt) P.updatedAt = j.data.updatedAt; }\r\n        try{ localStorage.setItem(KEY, JSON.stringify(P)); }catch(e){}\r\n      } else if(j && j.data && j.data.code === 'bad_nonce' && retries < 2){\r\n        retries++; freshNonce().then(okNonce => { if(okNonce){ dirty = true; flush(); } });\r\n      } else dirty = true;\r\n    }).catch(() => { busy = false; dirty = true; });\r\n  }\r\n  function flushNow(){ clearTimeout(timer); dirty = true; flush(); }\r\n  function beacon(){ if(!on || !navigator.sendBeacon) return; try{ navigator.sendBeacon(AJAX, body('cssadda_progress_save', fields())); }catch(e){} }\r\n  function merge(local, remote){\r\n    if(!remote || typeof remote !== 'object' || remote.schema !== SCHEMA) return local;\r\n    const out = JSON.parse(JSON.stringify(local));\r\n    if(!out.stats) out.stats = {};\r\n    Object.keys(remote.stats || {}).forEach(u => {\r\n      const r = remote.stats[u], l = out.stats[u];\r\n      const rn = (r.correct||0)+(r.incorrect||0), ln = l ? (l.correct||0)+(l.incorrect||0) : -1;\r\n      if(rn > ln) out.stats[u] = r;\r\n    });\r\n    const seen = new Set();\r\n    out.log = (local.log||[]).concat(remote.log||[]).filter(x => x && x.ts).sort((a,b) => a.ts - b.ts)\r\n      .filter(x => { const k = x.u+'|'+x.ts; if(seen.has(k)) return false; seen.add(k); return true; }).slice(-400);\r\n    const tm = new Map(); (local.tests||[]).concat(remote.tests||[]).forEach(t=>{ if(t && t.id) tm.set(t.id, t); });\r\n    out.tests = [...tm.values()].sort((a,b)=>a.id-b.id).slice(-60);\r\n    const lt = local.updatedAt || 0, rt = remote.updatedAt || 0;\r\n    const la = Object.keys(local.ans || {}).length, ra = Object.keys(remote.ans || {}).length;\r\n    const newer = ((rt > lt) || (rt === lt && ra > la)) ? remote : local;\r\n    out.flags = (newer.flags || []).slice();\r\n    const nAns = newer.ans && Object.keys(newer.ans).length ? newer.ans : null;\r\n    const lAns = local.ans && Object.keys(local.ans).length ? local.ans : null;\r\n    out.ans = nAns || lAns || {};\r\n    out.queue = newer.queue || []; out.queueLabel = newer.queueLabel || ''; out.queueKind = newer.queueKind || '';\r\n    out.lastTest = newer.lastTest || [];\r\n    out.attemptId = newer.attemptId || 0; out.startedAt = newer.startedAt || 0;\r\n    out.updatedAt = Math.max(lt, rt);\r\n    return out;\r\n  }\r\n  function pull(){ if(pulled) return; pulled = true; probe().then(okp => { hdr(); if(okp) load(); }); }\r\n  function load(){\r\n    post('cssadda_progress_load', {}).then(j => {\r\n      if(!j || !j.success){\r\n        if(j && j.data && j.data.code === 'bad_nonce' && retries < 2){ retries++; freshNonce().then(okNonce => { if(okNonce) load(); }); }\r\n        return;\r\n      }\r\n      const raw = j.data && j.data.payload;\r\n      if(!raw){ push(); return; }\r\n      let remote = null;\r\n      try{ remote = migrateKeys(JSON.parse(raw)); }catch(e){ return; }\r\n      const before = Object.keys(P.stats || {}).length;\r\n      P = merge(P, remote);\r\n      ['tests','lastTest','queue','flags','log'].forEach(k=>{ if(!Array.isArray(P[k])) P[k]=[]; });\r\n      flags.clear(); (P.flags || []).forEach(u => flags.add(u));\r\n      if(!P.ans) P.ans = {};\r\n      S.ans = P.ans;\r\n      refreshWeak(); save(); refreshView();\r\n      if(Object.keys(P.stats || {}).length > before) toast('Progress restored from your account', true);\r\n    }).catch(() => {});\r\n  }\r\n  window.addEventListener('pagehide', beacon);\r\n  document.addEventListener('visibilitychange', () => { if(document.hidden) flushNow(); });\r\n  return { push, pull, flushNow, probe, get enabled(){ return on; } };\r\n})();\r\n\r\n\/* =====================================================================\r\n   6. FORMAT + TRAIT MODEL\r\n   ===================================================================== *\/\r\nconst SHAPES = [\r\n  { key:'match',  label:'Match the following (List-I \/ List-II)', test:q => \/list\\s*-?\\s*i\\b\/i.test(q.question) },\r\n  { key:'multi',  label:'Multi-statement \/ how many are correct', test:q => q.question.split(\/<br\\s*\\\/?>|\\n\/).filter(x=>\/^\\s*\\d+[.)]\/.test(x)).length>=2 },\r\n  { key:'direct', label:'Direct question', test:()=>true }\r\n];\r\nconst TRAITS = [\r\n  { key:'cite',      label:'Para, rule, article or article-number recall',\r\n    test:q => \/\\b(para|paragraph|rule|article|section|appendix|schedule|clause)\\s*[-\u2013]?\\s*\\d\/i.test(q.question+' '+q.options.join(' ')) },\r\n  { key:'period',    label:'Time limits and periods',\r\n    test:q => \/\\b\\d+\\s*(day|week|month|year|hour)s?\\b|\\b(one|two|three|four|five|six|seven|ten|fourteen|fifteen|twenty|twenty-five|thirty|forty-five|sixty|ninety)[\\s-](day|week|month|year)s?\\b\/i.test(q.options.join(' ')) },\r\n  { key:'money',     label:'Numbers, monetary limits and percentages',\r\n    test:q => \/\u20b9|\\bRs\\.?\\s*\\d|\\blakhs?\\b|\\bcrores?\\b|per\\s*cent|%|\\bone-(third|fourth|half|tenth)\\b\/i.test(q.options.join(' ')) },\r\n  { key:'authority', label:'Competent authority \/ level \/ who does what',\r\n    test:q => \/\\bwho\\b|\\bby whom\\b|\\bauthority\\b|\\brank of\\b|\\blevel of\\b|\\bnot below\\b|addressed to|shall be (signed|issued|approved|maintained|prepared|submitted)\/i.test(q.question+' '+q.options.join(' ')) },\r\n  { key:'negative',  label:'Negatively phrased (\u201cNOT correct\u201d, \u201cexcept\u201d)',\r\n    test:q => \/\\bnot correct\\b|\\bis incorrect\\b|\\bare not correct\\b|\\bexcept\\b|\\bdoes not\\b|\\bcannot\\b|\\bnot required\\b|\\bneed not\\b|\\bis\\\/are not\\b\/i.test(q.question) }\r\n];\r\nconst _shape = {};\r\nfunction shapeOf(q){ const u=uid(q); return _shape[u] || (_shape[u] = SHAPES.find(s=>s.test(q)) || SHAPES[SHAPES.length-1]); }\r\n\r\n\/* =====================================================================\r\n   7. MODELS\r\n   ===================================================================== *\/\r\nfunction smoothed(c,i){ const k=CFG.priorStrength, p0=CFG.priorAccuracy; return (c + k*p0)\/(c + i + k); }\r\nfunction expectedRate(c,i,coverage){ return smoothed(c,i)*coverage + CFG.priorAccuracy*(1-coverage); }\r\nfunction recall(st){\r\n  if(!st || !st.last || st.correct<2) return null;\r\n  const R=CFG.retention, reps=Math.max(1, st.correct - st.incorrect);\r\n  const stability = R.baseDays * Math.pow(R.growth, reps-1);\r\n  return Math.exp(-((Date.now()-st.last)\/86400000)\/stability);\r\n}\r\nfunction retentionIndex(){ let s=0,n=0; QS.forEach(q=>{ const r=recall(P.stats[uid(q)]); if(r!==null){s+=r;n++;} }); return n ? Math.round(s\/n*100) : null; }\r\nfunction bankStats(c, bank){\r\n  const qs = inChB(c, bank); let att=0, ok=0, bad=0, mastSum=0;\r\n  qs.forEach(q=>{ const st=P.stats[uid(q)];\r\n    if(st && (st.correct+st.incorrect)>0){ att++; ok+=st.correct; bad+=st.incorrect; }\r\n    mastSum += st ? Math.min(st.correct\/CFG.masteryThreshold,1) : 0; });\r\n  return { count:qs.length, att, ok, bad, acc:(ok+bad)?ok\/(ok+bad):null, coverage: qs.length?att\/qs.length:0, mastery: qs.length?mastSum\/qs.length:0 };\r\n}\r\nfunction chapterRows(){\r\n  return CHAPTERS.map(c=>{\r\n    const pyq = bankStats(c,'pyq'), con = bankStats(c,'concept');\r\n    const count = pyq.count+con.count, att = pyq.att+con.att, ok = pyq.ok+con.ok, bad = pyq.bad+con.bad;\r\n    const acc = (ok+bad) ? ok\/(ok+bad) : null, weight = weightOf(c), coverage = count?att\/count:0;\r\n    const mastery = count ? (pyq.mastery*pyq.count + con.mastery*con.count)\/count : 0;\r\n    const expected = expectedRate(ok,bad,coverage), leak = weight*(1-expected);\r\n    const difficulty = acc===null ? 1 : (1.4 - 0.6*acc);\r\n    return { chapter:c, count, weight, pyq, con, att, ok, bad, coverage, acc, mastery, expected, leak, priority: weight*(1-mastery)*difficulty };\r\n  }).sort((a,b)=>b.weight-a.weight);\r\n}\r\nfunction readiness(){\r\n  const rows=chapterRows();\r\n  return { score: Math.round(rows.reduce((a,r)=>a+r.weight*r.mastery,0)*100),\r\n           projected: Math.round(rows.reduce((a,r)=>a+r.weight*r.expected,0)*100),\r\n           covered: Math.round(rows.reduce((a,r)=>a+r.weight*r.coverage,0)*100),\r\n           touched: Object.values(P.stats).some(s=>(s.correct+s.incorrect)>0), rows };\r\n}\r\nfunction masteredCount(){ return QS.filter(q=>{ const s=P.stats[uid(q)]; return s && s.correct>=CFG.masteryThreshold; }).length; }\r\nfunction formatRows(){\r\n  const acc={};\r\n  const ensure=(k,l,kind)=> acc[k] || (acc[k]={key:k,label:l,kind:kind,ok:0,bad:0,total:0,seen:0});\r\n  SHAPES.forEach(s=>ensure(s.key,s.label,'shape')); TRAITS.forEach(t=>ensure(t.key,t.label,'trait'));\r\n  QS.forEach(q=>{\r\n    const s=P.stats[uid(q)], buckets=[acc[shapeOf(q).key]];\r\n    TRAITS.forEach(t=>{ if(t.test(q)) buckets.push(acc[t.key]); });\r\n    buckets.forEach(r=>{ r.total++; if(s && (s.correct+s.incorrect)>0){ r.seen++; r.ok+=s.correct; r.bad+=s.incorrect; } });\r\n  });\r\n  return Object.values(acc).map(r=>{ const n=r.ok+r.bad; r.attempts=n; r.acc = n? r.ok\/n : null; return r; }).filter(r=>r.total>0);\r\n}\r\nfunction dueForRevision(){\r\n  const risk=CFG.retention.riskBelow;\r\n  return QS.map(q=>{ const st=P.stats[uid(q)], r=recall(st);\r\n    if(r===null || r>=risk) return null;\r\n    return { q, recall:r, days:Math.floor((Date.now()-st.last)\/86400000), urgency: weightOf(q.chapter)*(1-r) };\r\n  }).filter(Boolean).sort((a,b)=>b.urgency-a.urgency);\r\n}\r\n\r\n\/* =====================================================================\r\n   8. SET BUILDER (shared by Practice sessions and CBT tests)\r\n   ===================================================================== *\/\r\nfunction gain(q){\r\n  const u=uid(q), st=P.stats[u], c=st?st.correct:0, i=st?st.incorrect:0;\r\n  const deficit = 1 - Math.min(c\/CFG.masteryThreshold, 1);\r\n  let urgency = 1 + 0.15*deficit;\r\n  if(weak.has(u)) urgency += 0.60;\r\n  const r = recall(st); if(r!==null && r<CFG.retention.riskBelow) urgency += (1-r);\r\n  if(c+i===0) urgency += 0.15;\r\n  return weightOf(q.chapter)*(deficit+0.12)*urgency;\r\n}\r\nfunction allocate(rows,n,shareOf){\r\n  const total = rows.reduce((a,r)=>a+Math.max(0,shareOf(r)),0);\r\n  if(!(total>0)) return rows.map(r=>({r,slots:0}));\r\n  const out = rows.map(r=>{ const exact=n*Math.max(0,shareOf(r))\/total; return {r, exact, slots:Math.min(Math.floor(exact), r.count)}; });\r\n  let left = n - out.reduce((a,x)=>a+x.slots,0);\r\n  out.slice().sort((a,b)=>(b.exact-b.slots)-(a.exact-a.slots)).forEach(x=>{ if(left>0 && x.slots<x.r.count){ x.slots++; left--; } });\r\n  if(left>0) out.slice().sort((a,b)=>shareOf(b.r)-shareOf(a.r)).forEach(x=>{ while(left>0 && x.slots<x.r.count){ x.slots++; left--; } });\r\n  return out;\r\n}\r\nfunction shuffle(a){ for(let i=a.length-1;i>0;i--){ const j=Math.floor(Math.random()*(i+1)); [a[i],a[j]]=[a[j],a[i]]; } return a; }\r\nfunction sampleWeighted(pool, n, scoreFn){\r\n  const items = pool.map(q=>({q, w:Math.max(scoreFn(q), 1e-9)})), out=[];\r\n  n = Math.min(n, items.length);\r\n  for(let k=0;k<n;k++){\r\n    let total=0; items.forEach(x=>total+=x.w);\r\n    let r=Math.random()*total, hit=items.length-1;\r\n    for(let i=0;i<items.length;i++){ r-=items[i].w; if(r<=0){ hit=i; break; } }\r\n    out.push(items[hit].q); items.splice(hit,1);\r\n  }\r\n  return out;\r\n}\r\nfunction makeSet(kind){\r\n  const only = kind==='pyq' ? 'pyq' : null;\r\n  const rows = chapterRows().filter(r=> only ? r[only].count>0 : r.count>0);\r\n  if(!rows.length) return [];\r\n  const cap = kind==='mock' ? CFG.mockSize : kind==='pyq' ? CFG.pyqSize : CFG.sessionSize;\r\n  const n = Math.min(cap, only==='pyq' ? PYQ.length : QS.length);\r\n  const share = kind==='focus' ? (r=>r.leak) : (r=>r.weight);\r\n  const alloc = allocate(rows.map(r=>only?Object.assign({},r,{count:r[only].count}):r), n, share);\r\n  const last = new Set((P.queue||[]).concat(P.lastTest||[]));\r\n  const fresh = u => last.has(u) ? 0.3 : 1;\r\n  const picked=[];\r\n  alloc.forEach(({r,slots})=>{\r\n    if(!slots) return;\r\n    const pool = only ? inChB(r.chapter,only).slice() : inCh(r.chapter).slice();\r\n    if(kind==='mock' || kind==='pyq'){\r\n      picked.push(...sampleWeighted(pool, slots, q=>{\r\n        const st=P.stats[uid(q)], seen=st?(st.correct+st.incorrect):0;\r\n        const stale=(st&&st.last) ? Math.min((Date.now()-st.last)\/(86400000*30),1) : 1;\r\n        return (1\/(1+seen*1.6) + 0.35*stale) * fresh(uid(q));\r\n      }));\r\n    } else picked.push(...sampleWeighted(pool, slots, q=>gain(q)*fresh(uid(q))));\r\n  });\r\n  return shuffle(picked);\r\n}\r\nconst YEAR_ORDER = y => { const m=String(y).match(\/\\d{4}\/); return m ? +m[0] : 9999; };\r\nconst YEARS = [...new Set(PYQ.map(q=>q.year).filter(y=>y!==undefined && y!==null && y!==''))]\r\n              .sort((a,b)=>YEAR_ORDER(a)-YEAR_ORDER(b) || String(a).localeCompare(String(b)));\r\nconst byId = (a,b)=> (+a.id - +b.id) || String(a.id).localeCompare(String(b.id));\r\n\r\n\/* =====================================================================\r\n   9. POOL \/ FILTERS\r\n   ===================================================================== *\/\r\nfunction pool(){\r\n  let p = QS.slice();\r\n  if(S.filter==='pyq')     p = p.filter(q=>q.bank==='pyq');\r\n  if(S.filter==='concept') p = p.filter(q=>q.bank==='concept');\r\n  if(S.filter==='chapter' && S.chapter){ p = inCh(S.chapter).slice(); if(S.bank!=='all') p = p.filter(q=>q.bank===S.bank); }\r\n  if(S.filter==='weak')    p = p.filter(q=>weak.has(uid(q)));\r\n  if(S.filter==='flagged') p = p.filter(q=>flags.has(uid(q)));\r\n  if(S.filter==='session') p = (P.queue||[]).map(u=>BY_UID.get(u)).filter(Boolean);\r\n  if(S.query){ const t=S.query.toLowerCase();\r\n    p = p.filter(q=>(q.question+' '+q.options.join(' ')+' '+q.explanation).toLowerCase().includes(t)); }\r\n  if(S.unattempted) p = p.filter(q=>S.ans[uid(q)]==null);\r\n  return p;\r\n}\r\nfunction refreshWeak(){\r\n  weak.clear();\r\n  QS.forEach(q=>{ const s=P.stats[uid(q)]; if(s && s.incorrect>=CFG.weakThreshold && s.correct<CFG.masteryThreshold) weak.add(uid(q)); });\r\n  P.weak=[...weak];\r\n}\r\nrefreshWeak();\r\nif(P._migrated){ delete P._migrated; save(); }\r\n\r\n\/* =====================================================================\r\n   10. STEM RENDERING (plain \u00b7 numbered statements \u00b7 List-I \/ List-II)\r\n   ===================================================================== *\/\r\nconst cleanStem = t => String(t).replace(\/^\\s*(?:Q|Question)\\s*\\.?\\s*\\d+\\s*[.):\\-]\\s*\/i,'').trim();\r\nconst QN = '<span class=\"qno\">Q.<\/span>';\r\nfunction buildStem(raw, noQ){\r\n  const lines = raw.split(\/<br\\s*\\\/?>|\\n\/).map(s=>s.trim()).filter(Boolean);\r\n  const plain = s => s.replace(\/<\\\/?b>\/g,'').trim();\r\n  const isMatch = lines.some(l=>\/^List\\s*[-\u2013\u2014]?\\s*I\\b\/i.test(plain(l)));\r\n  const numbered = lines.filter(l=>\/^\\d+[.)]\\s\/.test(plain(l)));\r\n  const qn = noQ ? '' : QN;\r\n  let html;\r\n  if(isMatch) html = matchCard(lines, plain, qn);\r\n  else if(numbered.length>=2) html = stmtCard(lines, plain, qn);\r\n  else html = plainCard(lines, qn);\r\n  return '<div class=\"qsheet\">'+html+'<\/div>';\r\n}\r\nfunction plainCard(lines, qn){ return lines.map((l,i)=>'<p class=\"'+(i===0?'lead':'close')+'\">'+(i===0?qn:'')+l+'<\/p>').join(''); }\r\nfunction stmtCard(lines, plain, qn){\r\n  const isN = l => \/^\\d+[.)]\\s\/.test(plain(l));\r\n  const first = lines.findIndex(isN); let last=-1; lines.forEach((l,i)=>{ if(isN(l)) last=i; });\r\n  const head = lines.slice(0,first), tail = lines.slice(last+1);\r\n  const items = lines.slice(first,last+1).filter(isN).map(l=>plain(l).replace(\/^\\d+[.)]\\s*\/,''));\r\n  return head.map((l,i)=>'<p class=\"'+(i===0?'lead':'intro')+'\">'+(i===0?qn:'')+l+'<\/p>').join('')\r\n    + '<ol class=\"stmts\">'+items.map(t=>'<li><span>'+t+'<\/span><\/li>').join('')+'<\/ol>'\r\n    + tail.map(l=>'<p class=\"close\">'+l+'<\/p>').join('');\r\n}\r\nfunction splitItems(body, kind){\r\n  const lab = kind==='alpha' ? '[A-Fa-f]' : '\\\\d{1,2}';\r\n  const mk  = re => new RegExp(re.replace('LAB', lab), 'g');\r\n  let parts = body.split(mk('\\\\s*[;\\\\n]\\\\s*(?=LAB\\\\s*[.):]\\\\s)'));\r\n  if(parts.length < 2) parts = body.split(mk('\\\\s*,\\\\s*(?=LAB\\\\s*[.):]\\\\s)'));\r\n  if(parts.length < 2) parts = body.split(mk('(?<=\\\\S)\\\\s+(?=LAB\\\\s*[.)]\\\\s)'));\r\n  const re = new RegExp('^\\\\s*('+lab+')\\\\s*[.):]\\\\s*(.+?)\\\\s*[;,.]?\\\\s*$');\r\n  return parts.map(p=>{ const m=String(p).match(re); return m ? {k:m[1].toUpperCase(), v:m[2]} : null; }).filter(Boolean);\r\n}\r\nfunction matchCard(lines, plain, qn){\r\n  const text = lines.map(plain).join('\\n').replace(\/[ \\t]+\/g,' ').trim();\r\n  const at = re => [...text.matchAll(re)].map(m=>m.index);\r\n  const posI = at(\/List\\s*[-\u2013\u2014]?\\s*I\\b\/gi), posII = at(\/List\\s*[-\u2013\u2014]?\\s*II\\b\/gi);\r\n  const hasItems = (str,kind) => (kind==='alpha' ? \/[A-F]\\s*[.):]\\s\/ : \/\\d{1,2}\\s*[.):]\\s\/).test(str);\r\n  let iI=-1, iII=-1;\r\n  for(let k=posI.length-1;k>=0 && iI<0;k--){\r\n    const ii = posII.find(x=>x>posI[k]); if(ii===undefined) continue;\r\n    if(hasItems(text.slice(posI[k],ii),'alpha') && hasItems(text.slice(ii),'num')){ iI=posI[k]; iII=ii; }\r\n  }\r\n  if(iI<0 || iII<0) return plainCard(lines, qn);\r\n  const head = text.slice(0, iI).trim(); let segI = text.slice(iI, iII).trim(); let segII = text.slice(iII).trim();\r\n  let tail = '';\r\n  const t = segII.match(\/(?:\\n|\\s)(Code\\s*[:.]?\\s*$|(?:Select|Choose)\\b[\\s\\S]*$)\/i);\r\n  if(t){ tail = t[1].trim(); segII = segII.slice(0, t.index).trim(); }\r\n  const capRe = \/^List\\s*[-\u2013\u2014]?\\s*I{1,2}\\b\\s*(\\([^)]*\\))?\\s*[:.]?\\s*\/i;\r\n  const hI = segI.match(capRe), hII = segII.match(capRe);\r\n  const capI = hI ? hI[0].replace(\/[\\s:.]+$\/,'') : 'List-I', capII = hII ? hII[0].replace(\/[\\s:.]+$\/,'') : 'List-II';\r\n  const rowsI = splitItems(hI ? segI.slice(hI[0].length) : segI, 'alpha');\r\n  const rowsII = splitItems(hII ? segII.slice(hII[0].length): segII, 'num');\r\n  if(!rowsI.length || !rowsII.length) return plainCard(lines, qn);\r\n  const cell = x => '<li><b>'+x.k+'.<\/b><span>'+x.v+'<\/span><\/li>';\r\n  const headLines = head ? head.split('\\n').filter(Boolean) : [];\r\n  return (headLines.length ? headLines.map((l,i)=>'<p class=\"'+(i===0?'lead':'intro')+'\">'+(i===0?qn:'')+l+'<\/p>').join('')\r\n        : '<p class=\"lead\">'+qn+'Match List-I with List-II and select the correct answer using the code given below the Lists:<\/p>')\r\n    + '<div class=\"lists\"><div class=\"lcol\"><h5>'+capI+'<\/h5><ul>'+rowsI.map(cell).join('')+'<\/ul><\/div>'\r\n    + '<div class=\"lcol\"><h5>'+capII+'<\/h5><ul>'+rowsII.map(cell).join('')+'<\/ul><\/div><\/div>'\r\n    + '<p class=\"close\">'+(tail || 'Select the correct answer using the code given below:')+'<\/p>';\r\n}\r\n\r\n\/* =====================================================================\r\n   11. UI HELPERS\r\n   ===================================================================== *\/\r\nconst $ = id => document.getElementById(id);\r\nconst ROOT = $('pxRoot'), CBT = $('pxCbt');\r\nlet toastTimer=null;\r\nfunction toast(msg, ok){\r\n  const t=$('pxToast'); if(!t) return; t.innerHTML=msg; t.className='show'+(ok?' ok':'');\r\n  clearTimeout(toastTimer); toastTimer=setTimeout(()=>t.className='',3000);\r\n}\r\nconst SRC_ON = !!(CFG.sourceUrl && CFG.sourceUrl.trim());\r\nconst stripHtml = s => String(s).replace(\/<[^>]+>\/g,'').replace(\/\\s+\/g,' ').trim();\r\nconst preview = (q,n) => { const t=stripHtml(q.question); return t.length>n ? t.slice(0,n)+'\u2026' : t; };\r\nconst fmtT = s => { s=Math.max(0,Math.round(s)); const h=Math.floor(s\/3600), m=Math.floor(s%3600\/60), x=s%60; return [h,m,x].map(v=>String(v).padStart(2,'0')).join(':'); };\r\nconst fmtD = ts => { const d=new Date(ts); return d.toLocaleDateString('en-IN',{day:'2-digit',month:'short'})+' '+d.toLocaleTimeString('en-IN',{hour:'2-digit',minute:'2-digit'}); };\r\nconst num = x => +(+x).toFixed(2);\r\nconst U = (typeof cssaddaExamData !== 'undefined' && cssaddaExamData) ? cssaddaExamData : {};\r\nconst USER = { name: U.userName || 'Guest User', roll: U.userRoll || 'CSS000000',\r\n               initial: U.userInitial || (U.userName ? U.userName.charAt(0) : 'G'), photo: U.userPhoto || '' };\r\n\r\n\/* =====================================================================\r\n   12. PRACTICE\r\n   ===================================================================== *\/\r\nfunction renderCtx(){\r\n  const on = S.filter==='chapter';\r\n  $('pxChap').classList.toggle('hide', !on);\r\n  if(!on) return;\r\n  document.querySelectorAll('#pxBankSeg button').forEach(b=>b.setAttribute('aria-pressed', b.dataset.bank===S.bank));\r\n  const rows = chapterRows().filter(r=>r.count>0).sort(byChapterOrder);\r\n  if(!S.chapter || !rows.some(r=>r.chapter===S.chapter)) S.chapter = rows[0] ? rows[0].chapter : null;\r\n  $('pxChapList').innerHTML = rows.map((r,n)=>{\r\n    const sel = r.chapter===S.chapter;\r\n    const mastered = inCh(r.chapter).filter(q=>{ const s=P.stats[uid(q)]; return s && s.correct>=CFG.masteryThreshold; }).length;\r\n    const title = r.chapter+(WT?' \u2014 '+pctLabel(r.weight)+' of the exam':'')+' \u00b7 '+r.pyq.count+' PYQs, '+r.con.count+' concept MCQs \u00b7 '+Math.round(r.coverage*100)+'% seen';\r\n    const cc = (b,cls,t)=>'<span class=\"cc '+cls+(b.att>=b.count&&b.count?' full':b.att?' seen':'')+'\" title=\"'+t+'\">'+b.att+'\/'+b.count+'<\/span>';\r\n    return '<button class=\"chapchip\" aria-pressed=\"'+sel+'\" data-ch=\"'+encodeURIComponent(r.chapter)+'\" title=\"'+esc(title)+'\">'\r\n      + '<span class=\"no\">'+(n+1)+'<\/span><span class=\"cn\">'+titleCase(r.chapter)+'<\/span>'\r\n      + (WT ? '<span class=\"cw\">'+pctLabel(r.weight)+'<\/span>' : '')\r\n      + (mastered===r.count ? '<span class=\"done\">\u2713<\/span>' : '')\r\n      + cc(r.pyq,'pyq','PYQs attempted \/ total') + cc(r.con,'con','concept MCQs attempted \/ total') + '<\/button>';\r\n  }).join('');\r\n  const r = rows.find(x=>x.chapter===S.chapter);\r\n  $('pxCtxMeta').textContent = r ? Math.round(r.coverage*100)+'% seen \u00b7 '+(r.acc===null?'not attempted':Math.round(r.acc*100)+'% accurate') : '';\r\n}\r\nfunction stars(u){ const s=P.stats[u]; if(!s || (s.correct+s.incorrect)===0) return null; return { filled: Math.min(s.correct, CFG.masteryThreshold), c:s.correct, i:s.incorrect }; }\r\nfunction renderPractice(){\r\n  renderCtx();\r\n  const p = pool(), ec = $('pxEmpty');\r\n  if(!p.length){\r\n    $('pxQBody').classList.add('hide'); ec.classList.remove('hide');\r\n    ['pxPrev','pxNext','pxCheck','pxFlag'].forEach(id=>$(id).disabled=true);\r\n    $('pxQNo').textContent='\u2014'; $('pxQSrc').textContent=''; $('pxQChap').textContent=''; $('pxQMast').textContent=''; $('pxQTags').innerHTML='';\r\n    ec.innerHTML =\r\n      S.query ? '<b>No match for \u201c'+esc(S.query)+'\u201d<\/b>Try a rule or paragraph number, or a short phrase.' :\r\n      S.filter==='weak' ? '<b>No weak areas yet<\/b>Anything you answer wrong lands here until you have it right '+CFG.masteryThreshold+' times.' :\r\n      S.filter==='flagged' ? '<b>Nothing flagged yet<\/b>Press Flag for review under any question and it collects here.' :\r\n      S.filter==='session' ? '<b>No session built yet<\/b>Open the Test Centre and choose Practise untimed on any set.' :\r\n      S.unattempted ? '<b>You have attempted everything here<\/b>Turn off \u201cUnattempted only\u201d to revise what you have done.' :\r\n      '<b>No questions in this selection<\/b>Clear the search or pick another chapter.';\r\n    renderNav(p); rail(p); return;\r\n  }\r\n  ec.classList.add('hide'); $('pxQBody').classList.remove('hide');\r\n  ['pxPrev','pxNext','pxFlag'].forEach(id=>$(id).disabled=false);\r\n  if(S.i>=p.length) S.i=0; if(S.i<0) S.i=p.length-1;\r\n  const q=p[S.i], u=uid(q), given=S.ans[u];\r\n  $('pxQNo').textContent = (S.i+1)+' of '+p.length;\r\n  $('pxQChap').textContent = chBrief(q.chapter); $('pxQChap').title = q.chapter;\r\n  const src=$('pxQSrc'); src.className='bsrc'+(q.bank==='pyq'?' pyq':''); src.textContent = q.bank==='pyq' ? ('PYQ'+(q.year?' '+q.year:'')) : 'Concept';\r\n  const tags=[];\r\n  if(weak.has(u))  tags.push('<span class=\"qtag weak\">\u26a0 Weak<\/span>');\r\n  if(flags.has(u)) tags.push('<span class=\"qtag flag\">\ud83d\udd16 Flagged<\/span>');\r\n  const sm=P.stats[u]; if(sm && sm.correct>=CFG.masteryThreshold) tags.push('<span class=\"qtag done\">\u2713 Mastered<\/span>');\r\n  $('pxQTags').innerHTML = tags.join('');\r\n  const st = stars(u), badge=$('pxQMast');\r\n  if(!st){ badge.textContent='Not seen yet'; badge.className='bm'; }\r\n  else { const done = st.c>=CFG.masteryThreshold;\r\n    badge.textContent = '\u2605'.repeat(st.filled)+'\u2606'.repeat(Math.max(0,CFG.masteryThreshold-st.filled))+'  '+st.c+'\u2713 '+st.i+'\u2717';\r\n    badge.className = 'bm'+(weak.has(u)&&!done?' weak':''); }\r\n  $('pxStem').innerHTML = buildStem(cleanStem(q.question));\r\n  $('pxOpts').innerHTML = q.options.map((o,k)=>{\r\n    let cls='popt', mark='';\r\n    if(given!=null){\r\n      if(k===q.correct){ cls+=' right'; mark='<span class=\"mark r\">Correct<\/span>'; }\r\n      else if(k===given){ cls+=' wrong'; mark='<span class=\"mark w\">Your answer<\/span>'; }\r\n    } else if(S.pick===k) cls+=' sel';\r\n    return '<button class=\"'+cls+'\" data-k=\"'+k+'\"'+(given!=null?' disabled':'')+'><span class=\"rad\"><\/span><span class=\"key\">('+L[k].toLowerCase()+')<\/span><span class=\"txt\">'+o+'<\/span>'+mark+'<\/button>';\r\n  }).join('');\r\n  const bc=$('pxCheck'), explOpen = given!=null && (!CFG.instantCheck || S.explFor===u);\r\n  if(CFG.instantCheck){ bc.disabled = given==null; bc.textContent = explOpen ? 'Hide Explanation' : 'See Explanation'; }\r\n  else { bc.disabled = given!=null; bc.textContent = given!=null ? 'Answered \u2713' : 'Check answer'; }\r\n  $('pxPickHint').classList.toggle('hide', !!CFG.instantCheck || !(given==null && S.pick==null && S.nudge));\r\n  const on = flags.has(u);\r\n  $('pxFlag').setAttribute('aria-pressed', on); $('pxFlagIco').textContent = on ? '\ud83d\udd16' : '\ud83c\udff3\ufe0f'; $('pxFlagTxt').textContent = on ? 'Flagged' : 'Flag for review';\r\n  $('pxResult').classList.toggle('hide', given==null);\r\n  $('pxExpl').classList.toggle('hide', !explOpen);\r\n  if(given!=null){\r\n    const ok = given===q.correct, v=$('pxVerdict');\r\n    v.className='verdict '+(ok?'r':'w');\r\n    v.innerHTML = ok ? '\u2713 Correct \u2014 ('+L[q.correct].toLowerCase()+') is right' : '\u2715 Not quite \u2014 the answer is ('+L[q.correct].toLowerCase()+')';\r\n    $('pxExplBody').innerHTML = q.explanation || '<i>No explanation recorded for this question.<\/i>';\r\n  }\r\n  renderNav(p); rail(p);\r\n}\r\nlet navOpen=true;\r\nfunction renderNav(p){\r\n  const done=p.filter(q=>{ const u=uid(q), s=P.stats[u]; return S.ans[u]!=null || (s && (s.correct+s.incorrect)>0); }).length;\r\n  $('pxNavTitle').textContent = p.length ? 'Question Palette \u2014 '+done+' of '+p.length+' attempted' : 'Question Palette';\r\n  $('pxQProg').style.width = (p.length ? done\/p.length*100 : 0)+'%';\r\n  $('pxQProgTxt').textContent = p.length ? done+' of '+p.length+' attempted in this selection ('+Math.round(done\/p.length*100)+'%)' : '';\r\n  const g=$('pxNav');\r\n  g.parentNode.classList.toggle('hide', !navOpen || !p.length);\r\n  $('pxNavToggle').textContent = navOpen ? 'Hide' : 'Show';\r\n  if(!navOpen) return;\r\n  g.innerHTML = p.map((q,k)=>{\r\n    const u=uid(q), a=S.ans[u], s=P.stats[u], seen = s && (s.correct+s.incorrect)>0;\r\n    const res = a!=null ? (a===q.correct?' ok':' no') : seen ? (s.lastOk?' ok past':' no past') : ' nv';\r\n    const tip = 'Q'+(k+1)+' \u00b7 '+chBrief(q.chapter)+(a!=null ? (a===q.correct?' \u00b7 correct':' \u00b7 wrong') : seen ? (s.lastOk?' \u00b7 correct earlier':' \u00b7 wrong earlier') : '');\r\n    return '<button class=\"pb'+res+(k===S.i?' cur':'')+(s && s.correct>=CFG.masteryThreshold?' mst':'')+'\" data-i=\"'+k+'\" title=\"'+esc(tip)+'\">'+(k+1)+(flags.has(u)?'<span class=\"fl\">\ud83d\udd16<\/span>':'')+'<\/button>';\r\n  }).join('');\r\n  const cur = g.querySelector('.cur');\r\n  if(cur){ const sc=g.parentNode; const top=cur.offsetTop-sc.offsetTop; if(top<sc.scrollTop || top>sc.scrollTop+sc.clientHeight-40) sc.scrollTop=top-60; }\r\n}\r\nfunction rail(p){\r\n  const ent = Object.entries(S.ans).filter(([u])=>BY_UID.has(u));\r\n  const seen=ent.length, right=ent.filter(([u,a])=>BY_UID.get(u).correct===a).length;\r\n  $('pxSPct').textContent = seen ? Math.round(right\/seen*100)+'%' : '\u2014';\r\n  $('pxSFrac').textContent = right+' of '+seen+' correct';\r\n  $('pxSBar').style.width = (seen?right\/seen*100:0)+'%';\r\n  $('pxSSeen').textContent = seen+' attempted';\r\n  $('pxSLeft').textContent = Math.max(0,p.length-S.i-1)+' left here';\r\n  $('pxStreak').innerHTML = ent.slice(-12).map(([u,a])=>'<i class=\"'+(BY_UID.get(u).correct===a?'r':'w')+'\"><\/i>').join('');\r\n  const chs=[...new Set(p.map(q=>q.chapter))], w=chs.reduce((s,c)=>s+weightOf(c),0)*100;\r\n  $('pxWPct').textContent = p.length ? w.toFixed(1)+'%' : '\u2014';\r\n  $('pxWNote').textContent = p.length ? p.length+' questions on screen, from '+chs.length+' '+(chs.length===1?'chapter':'chapters')+'. '\r\n    + (w>=35 ? 'That is a big slice in one sitting \u2014 worth clearing properly.' : 'Useful for topping up once the bigger chapters are secure.') : '';\r\n  hdr();\r\n}\r\nfunction check(){\r\n  const p=pool(), q=p[S.i]; if(!q) return;\r\n  if(S.pick==null){ S.nudge=true; renderPractice(); return; }\r\n  const u=uid(q), ok = S.pick===q.correct;\r\n  if(!P.startedAt) P.startedAt=Date.now();\r\n  S.ans[u]=S.pick; S.pick=null; S.nudge=false;\r\n  const s=stat(u); ok ? s.correct++ : s.incorrect++; s.last=Date.now(); s.lastOk=ok;\r\n  P.log.push({u, ok, ts:Date.now()}); P.lastUid=u;\r\n  refreshWeak(); save(); renderPractice();\r\n}\r\nfunction setFilter(f, ch){\r\n  S.filter=f; S.i=0; S.pick=null; if(ch) S.chapter=ch;\r\n  document.querySelectorAll('#pxRoot .pf').forEach(b=>b.setAttribute('aria-pressed', b.dataset.f===f));\r\n  renderPractice();\r\n}\r\nfunction practiceSet(list, label, kind){\r\n  if(!list.length){ toast('Nothing to build this set from yet'); return; }\r\n  P.queue = list.map(uid); P.queueLabel = label; P.queueKind = kind;\r\n  resetSitting(); setTab('practice'); setFilter('session');\r\n  toast(label+' ready \u2014 '+list.length+' questions to practise', true);\r\n}\r\n\r\n\/* =====================================================================\r\n   13. HEADER\r\n   ===================================================================== *\/\r\nfunction hdr(){\r\n  $('pxHQ').textContent = QS.length; $('pxHCh').textContent = CHAPTERS.length;\r\n  $('pxHMast').textContent = (QS.length ? Math.round(masteredCount()\/QS.length*100) : 0)+'%';\r\n  const r=readiness(); $('pxHReady').textContent = r.touched ? r.score+'%' : '\u2014';\r\n  let mN=0, aN=0; QS.forEach(q=>{ const s=P.stats[uid(q)]; if(s && (s.correct+s.incorrect)>0){ if(s.correct>=CFG.masteryThreshold) mN++; else aN++; } });\r\n  const tot=QS.length||1, att=mN+aN, pct=Math.round(att\/tot*100);\r\n  $('pxPM').style.width=(mN\/tot*100)+'%'; $('pxPA').style.width=(aN\/tot*100)+'%';\r\n  $('pxProgPct').textContent=pct+'%'; $('pxProgBar').setAttribute('aria-valuenow', pct);\r\n  $('pxProgTxt').textContent=att+' of '+QS.length+' questions attempted \u00b7 '+mN+' mastered ('+Math.round(mN\/tot*100)+'%)';\r\n  $('pxPMn').textContent=mN; $('pxPAn').textContent=aN; $('pxPUn').textContent=QS.length-att;\r\n  $('pxFAll').textContent=QS.length; $('pxFPyq').textContent=PYQ.length; $('pxFCon').textContent=CON.length;\r\n  $('pxFWeak').textContent=weak.size; $('pxFFlag').textContent=flags.size; $('pxFSess').textContent=(P.queue||[]).length;\r\n  $('pxPillSess').classList.toggle('hide', !(P.queue||[]).length);\r\n  $('pxSessLabel').textContent = P.queueLabel || 'My session';\r\n  $('pxPerfPill').classList.toggle('hide', weak.size<5);\r\n  const sy=$('pxSync'); sy.className='sync '+(SYNC.enabled?'on':'off'); sy.textContent = SYNC.enabled ? '\u25cf Synced to account' : '\u25cf Saved on this device';\r\n  const live = readLive(); $('pxResumePill').classList.toggle('hide', !live);\r\n}\r\n\r\n\/* =====================================================================\r\n   14. MY PERFORMANCE\r\n   ===================================================================== *\/\r\nfunction kpi(v,l,color){ return '<div class=\"kpi\"><b style=\"color:'+color+'\">'+v+'<\/b><span>'+l+'<\/span><\/div>'; }\r\nfunction plannerHTML(empty){\r\n  const rows=chapterRows().filter(r=>r.count>0).sort((a,b)=>b.leak-a.leak).slice(0,2).map(r=>chShort(r.chapter));\r\n  const b = (k,cls,icon,label,n)=>'<button class=\"pbtn '+cls+'\" data-test=\"'+k+'\">'+icon+' '+label+' \u2014 '+n+' Q \u00b7 timed<\/button>'\r\n                                   +'<button class=\"pbtn ghost\" data-prac=\"'+k+'\">practise untimed<\/button>';\r\n  return '<div class=\"planner\"><div><h4><span class=\"secno\">01<\/span>Plan the next sitting<\/h4><p>'\r\n    + (empty ? 'The focused set gives each chapter time in proportion to what you are losing in it. The mock paper mirrors the shape of the whole bank. Take either as a timed CBT test or practise it untimed \u2014 build again for a fresh set.'\r\n             : 'The focused set gives each chapter time in proportion to what is leaking out of it \u2014 right now mostly <b>'+rows.join('<\/b> and <b>')+'<\/b>. The mock mirrors exam weight across both banks; the PYQ paper drills only real papers. Each press builds a fresh set.')\r\n    + '<\/p><\/div><div class=\"pbtns\">'\r\n    + b('focus','primary','\ud83e\udde9','Focused set',Math.min(CFG.sessionSize,QS.length))\r\n    + b('mock','','\ud83d\udcc4','Mock paper',Math.min(CFG.mockSize,QS.length))\r\n    + (PYQ.length ? b('pyq','navy','\ud83d\udcdc','PYQ paper',Math.min(CFG.pyqSize,PYQ.length)) : '')\r\n    + '<\/div><\/div>';\r\n}\r\nfunction renderPerf(){\r\n  const body=$('pxPerfBody');\r\n  const seen=Object.values(P.stats).filter(s=>(s.correct+s.incorrect)>0).length;\r\n  $('pxPerfCount').textContent = seen+' questions attempted \u00b7 '+(P.tests||[]).length+' timed tests taken';\r\n  if(!QS.length){ body.innerHTML='<div class=\"perfempty\"><b>No questions loaded<\/b>Paste your banks into the page and reload.<\/div>'; return; }\r\n  const R = readiness();\r\n  if(!R.touched){\r\n    body.innerHTML = '<div class=\"perfempty\"><b>Your coach is waiting for data<\/b>Answer a few questions in Practice or take a test. The coach then scores your readiness against the weight of each chapter, works out where marks are leaking, and builds the next sitting for you.<\/div>' + plannerHTML(true) + diagHTML();\r\n    return;\r\n  }\r\n  const rows=R.rows, byPriority=[...rows].sort((a,b)=>b.priority-a.priority);\r\n  const allC=Object.values(P.stats).reduce((a,s)=>a+s.correct,0), allI=Object.values(P.stats).reduce((a,s)=>a+s.incorrect,0);\r\n  const accAll = (allC+allI) ? Math.round(allC\/(allC+allI)*100) : 0;\r\n  const recent = P.log.slice(-20), accRec = recent.length ? Math.round(recent.filter(x=>x.ok).length\/recent.length*100) : 0;\r\n  const trend = recent.length>=5 ? (accRec>accAll?' \u2197':(accRec<accAll?' \u2198':'')) : '';\r\n  const ret = retentionIndex(), due = dueForRevision();\r\n  const band=(v,hi,mid)=> v>=hi?'var(--ok)': v>=mid?'#8A6206':'var(--bad)';\r\n  const tests = P.tests||[], lastT = tests.slice(-5), avgT = lastT.length ? Math.round(lastT.reduce((a,t)=>a+(t.max?Math.max(0,t.score)\/t.max:0),0)\/lastT.length*100) : null;\r\n  const verdict = R.score>=80 ? '<b>In good shape.<\/b> Hold it there with the revision queue and weak-area drills.'\r\n    : R.score>=60 ? '<b>Strong base.<\/b> Close the gaps in the biggest chapters below to cross 80.'\r\n    : R.score>=35 ? '<b>Building up.<\/b> Work the plan top-down \u2014 it is ordered by what will move this number fastest.'\r\n    : '<b>Early stage.<\/b> Start at the top of the plan; the biggest chapters move this number fastest.';\r\n  body.innerHTML =\r\n    '<div class=\"hero2\"><div class=\"ring-card\"><div class=\"ring\" role=\"img\" aria-label=\"Readiness '+R.score+' out of 100\">'\r\n    + '<svg width=\"150\" height=\"150\" aria-hidden=\"true\"><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=\"'+(402-402*R.score\/100)+'\"><\/circle><\/svg>'\r\n    + '<div class=\"ring-txt\"><b>'+R.score+'<\/b><span>Readiness \/ 100<\/span><\/div><\/div>'\r\n    + '<div class=\"verdict2\">'+verdict+'<br><span style=\"font-size:11.6px;color:#666\">'+T.readyDef+' across '+CHAPTERS.length\r\n    + ' chapters. On today\u2019s form '+T.paperOut+' <b>'+R.projected+'%<\/b>.<\/span><\/div><\/div>'\r\n    + '<div class=\"coach\"><h4>\ud83e\udded What to do next<\/h4><div id=\"pxRecoList\"><\/div><\/div><\/div>'\r\n    + plannerHTML(false)\r\n    + '<div class=\"kpis\">'\r\n      + kpi(R.projected+'%',T.projected, band(R.projected,65,45))\r\n      + kpi(R.covered+'%',T.covered, band(R.covered,70,40))\r\n      + kpi(ret===null?'\u2014':ret+'%','Retention now', ret===null?'var(--slate)':band(ret,75,55))\r\n      + kpi(accAll+'%','Lifetime accuracy', band(accAll,70,45))\r\n      + kpi(accRec+'%'+trend,'Last 20 attempts', band(accRec,70,45))\r\n      + kpi(avgT===null?'\u2014':avgT+'%','Last 5 tests (score %)', avgT===null?'var(--slate)':band(avgT,65,45))\r\n      + kpi(masteredCount(),'Mastered ('+CFG.masteryThreshold+'\u2713)','var(--ok)')\r\n      + kpi(weak.size,'Weak questions','var(--bad)')\r\n      + kpi(flags.size,'Flagged','#8A6206')\r\n    + '<\/div>'\r\n    + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\"><h4><span class=\"secno\">02<\/span>Chapter performance vs '+(WT?'exam weight':'bank share')+'<\/h4>'\r\n      + '<p>Both banks scored separately, so you can see a chapter that is fine on practice questions and weak on the real paper.<\/p><\/div>'\r\n      + '<span class=\"sechint\">sorted by priority = high weight \u00d7 low accuracy<\/span><\/div>'\r\n      + '<div class=\"tblwrap\"><table class=\"perf-t\"><thead>'\r\n      + '<tr><th rowspan=\"2\" class=\"lft\">Chapter<\/th><th rowspan=\"2\">'+T.colWeight+'<\/th><th colspan=\"2\" class=\"grp pyq\">PYQs<\/th><th colspan=\"2\" class=\"grp con\">Concept MCQs<\/th><th rowspan=\"2\">Status<\/th><th rowspan=\"2\">Practice<\/th><\/tr>'\r\n      + '<tr><th class=\"sub2\">Covered<\/th><th class=\"sub2\">Accuracy<\/th><th class=\"sub2\">Covered<\/th><th class=\"sub2\">Accuracy<\/th><\/tr><\/thead><tbody>'\r\n      + byPriority.map(r=>{\r\n          const a = r.acc===null?null:Math.round(r.acc*100);\r\n          const tag = r.count===0 ? '<span class=\"tag na\">No questions<\/span>' : r.acc===null ? '<span class=\"tag na\">Not started<\/span>'\r\n            : a<45 ? '<span class=\"tag hot\">Critical<\/span>' : a<65 ? '<span class=\"tag warm\">Needs work<\/span>' : a<85 ? '<span class=\"tag ok\">On track<\/span>' : '<span class=\"tag good\">Strong<\/span>';\r\n          const cov = b => b.count ? b.att+'\/'+b.count : '<span class=\"nil\">\u2014<\/span>';\r\n          const accCell = b => { if(b.acc===null) return '<span class=\"nil\">\u2014<\/span>';\r\n            const v=Math.round(b.acc*100), col = v<45?'var(--bad)':v<65?'var(--gold)':'var(--ok)';\r\n            return '<span class=\"minibar\"><i style=\"width:'+Math.max(v,4)+'%;background:'+col+'\"><\/i><\/span><span class=\"miniv\" style=\"color:'+col+'\">'+v+'%<\/span>'; };\r\n          return '<tr><td class=\"lft\" title=\"'+esc(r.chapter)+'\">'+chBrief(r.chapter)+'<\/td>'\r\n            + '<td><b class=\"wt\">'+pctLabel(r.weight)+'<\/b>'+(WT?'<span class=\"wsub\">('+r.pyq.count+' PYQ'+(r.pyq.count===1?'':'s')+')<\/span>':'')+'<\/td>'\r\n            + '<td>'+cov(r.pyq)+'<\/td><td>'+accCell(r.pyq)+'<\/td><td>'+cov(r.con)+'<\/td><td>'+accCell(r.con)+'<\/td><td>'+tag+'<\/td>'\r\n            + '<td class=\"prac\">'+(r.pyq.count?'<button class=\"mini-go pyq\" data-goch=\"'+encodeURIComponent(r.chapter)+'\" data-bank=\"pyq\">PYQ<\/button>':'')\r\n            + (r.con.count?'<button class=\"mini-go\" data-goch=\"'+encodeURIComponent(r.chapter)+'\" data-bank=\"concept\">Drill<\/button>':'')\r\n            + '<button class=\"mini-go\" data-chtest=\"'+encodeURIComponent(r.chapter)+'\">Test<\/button><\/td><\/tr>';\r\n        }).join('')\r\n      + '<\/tbody><\/table><\/div><\/section>'\r\n    + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\"><h4><span class=\"secno\">03<\/span>'+T.leakHead+'<\/h4><p id=\"pxLeakNote\"><\/p><\/div>'\r\n      + '<span class=\"sechint\">'+rows.filter(r=>r.count>0).length+' chapters<\/span><\/div><div class=\"bars\" id=\"pxLeakBars\"><\/div><\/section>'\r\n    + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\"><h4><span class=\"secno\">04<\/span>How you handle each kind of question<\/h4><p id=\"pxFmtNote\"><\/p><\/div>'\r\n      + '<span class=\"sechint\">format beats topic when the gap is wide<\/span><\/div>'\r\n      + '<div class=\"subhead\"><h5>How the question is built<\/h5><span>one shape per question<\/span><\/div><div class=\"bars\" id=\"pxShapeBars\"><\/div>'\r\n      + '<div class=\"subhead\"><h5>What the question turns on<\/h5><span>a question can sit in more than one<\/span><\/div><div class=\"bars\" id=\"pxTraitBars\"><\/div><\/section>'\r\n    + '<div class=\"split\"><div class=\"panel\"><h4 class=\"ph\"><span class=\"secno\">05<\/span>Revision queue \u2014 what is fading fastest<\/h4><div id=\"pxRevQ\"><\/div><\/div>'\r\n      + '<div class=\"panel\"><h4 class=\"ph\"><span class=\"secno\">06<\/span>Mastery distribution<\/h4><div id=\"pxMastDist\"><\/div><\/div><\/div>'\r\n    + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\"><h4><span class=\"secno\">07<\/span>Timed test scores<\/h4><p>Your last CBT tests, as a percentage of maximum marks after negative marking.<\/p><\/div>'\r\n      + '<span class=\"sechint\">'+tests.length+' tests<\/span><\/div><div class=\"bars\">'+trendHTML(tests)+'<\/div><\/section>'\r\n    + '<div class=\"danger\"><p><b>Danger zone.<\/b> This permanently erases your lifetime performance for this subject \u2014 mastery, weak areas, flags, accuracy history, test history and the readiness score, on this device <b>and on your account<\/b>. Reset session on the Practice tab does <b>not<\/b> touch this.<\/p>'\r\n      + '<button class=\"dbtn\" id=\"pxWipe\">\ud83d\uddd1\ufe0f Reset my performance<\/button><\/div>'\r\n    + diagHTML();\r\n  renderRecos(byPriority, rows, due); renderLeaks(rows); renderFormats(); renderRevision(due); renderMastery();\r\n}\r\nfunction diagHTML(){\r\n  let recs=0, bytes=0;\r\n  try{ const raw = localStorage.getItem(KEY); if(raw){ const j=JSON.parse(raw); bytes=raw.length; recs=Object.keys(j.stats||{}).length; } }catch(e){}\r\n  return '<div class=\"diagc\">Storage: '+(STORAGE_OK?'<span class=\"good\">working<\/span>':'<span class=\"bad\">BLOCKED<\/span> \u2014 private mode or blocked site data')\r\n    + ' \u00b7 Saved: <b>'+recs+'<\/b> questions lifetime \u00b7 On disk: <b>'+(bytes?bytes.toLocaleString()+' bytes':'nothing yet')+'<\/b>'\r\n    + ' \u00b7 Account: '+(SYNC.enabled?'<span class=\"good\">syncing<\/span>':'<span class=\"off\">local only<\/span>')+' \u00b7 '+esc(CFG.quizId)+'<\/div>';\r\n}\r\nfunction trendHTML(tests){\r\n  const t = tests.slice(-14);\r\n  if(!t.length) return '<p style=\"font-size:12.5px;color:#666;padding:6px 0\">No timed tests yet. Start one from the Test Centre.<\/p>';\r\n  return '<div class=\"trend\">'+t.map(x=>{ const p = x.max ? Math.max(0, Math.round(x.score\/x.max*100)) : 0;\r\n    const col = p>=65?'var(--ok)':p>=45?'var(--gold)':'var(--bad)';\r\n    return '<div class=\"tb\" title=\"'+esc(x.label)+' \u00b7 '+fmtD(x.ts)+' \u00b7 '+num(x.score)+'\/'+x.max+'\"><span>'+p+'%<\/span><i style=\"height:'+Math.max(p,3)+'px;background:'+col+'\"><\/i><small>'+esc(x.label.split(' ')[0])+'<\/small><\/div>'; }).join('')+'<\/div>';\r\n}\r\nfunction renderRecos(byPriority, rows, due){\r\n  const out=[], named=new Set();\r\n  byPriority.slice(0,3).forEach(r=>{\r\n    if(!r.count) return; named.add(r.chapter);\r\n    const imp = WT ? '<b>'+pctLabel(r.weight)+'<\/b> of the exam ('+r.pyq.count+' PYQ'+(r.pyq.count===1?'':'s')+')' : '';\r\n    if(r.acc===null) out.push({ic:'warm',icon:'\ud83e\udded',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?' is '+imp+' and':'')+' you have not touched it yet \u2014 start here.',ch:r.chapter});\r\n    else if(r.acc<0.6) out.push({ic:'hot',icon:'\ud83d\udd25',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?', '+imp+',':'')+' is running at only <b>'+Math.round(r.acc*100)+'%<\/b> \u2014 about <b>'+(r.leak*100).toFixed(1)+' '+T.leakWord+' per 100<\/b> are going here.',ch:r.chapter});\r\n    else if(r.coverage<0.6) out.push({ic:'cool',icon:'\ud83d\udd0d',txt:'<b>'+chBrief(r.chapter)+'<\/b>: accuracy is fine at '+Math.round(r.acc*100)+'%, but you have seen only <b>'+Math.round(r.coverage*100)+'%<\/b> of it \u2014 finish the set.',ch:r.chapter});\r\n    else out.push({ic:'good',icon:'\u2705',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?' ('+stripHtml(imp)+')':'')+' is in good shape at '+Math.round(r.acc*100)+'% \u2014 take a chapter test to confirm it under time.',ch:r.chapter,test:true});\r\n  });\r\n  const f = formatRows().filter(r=>r.acc!==null && r.attempts>=8).sort((a,b)=>a.acc-b.acc);\r\n  if(f.length>=2){ const worst=f[0], best=f[f.length-1];\r\n    if(best.acc-worst.acc >= 0.12) out.push({ic:'hot',icon:'\ud83e\udde9',txt:'<b>'+worst.label+'<\/b> questions are running at <b>'+Math.round(worst.acc*100)+'%<\/b> while you sit at '+Math.round(best.acc*100)+'% on '+best.label.toLowerCase()+'. '\r\n      + (worst.kind==='shape' ? 'That is a reading habit, not a gap in the rules \u2014 and it costs you in every chapter at once.' : 'That is recall, not comprehension \u2014 these have to be committed to memory.')}); }\r\n  const done = rows.filter(r=>!named.has(r.chapter) && r.weight>=0.08 && r.coverage>=0.9 && r.count>0).sort((a,b)=>b.weight-a.weight)[0];\r\n  if(done) out.push({ic:'warm',icon:'\ud83d\udcd8',txt:'You have worked nearly every question in <b>'+chBrief(done.chapter)+'<\/b>'+(WT?', '+pctLabel(done.weight)+' of the exam':'')+'. Practice has given what it can \u2014 go back to the source text for the rest.',ch:done.chapter});\r\n  if(WT && W.untested.length){\r\n    const worked = W.untested.map(c=>rows.find(r=>r.chapter===c)).filter(r=>r&&r.coverage>0.5).sort((a,b)=>b.con.count-a.con.count)[0];\r\n    if(worked) out.push({ic:'cool',icon:'\u2696\ufe0f',txt:'<b>'+chBrief(worked.chapter)+'<\/b> has <b>no previous year questions<\/b> at all, and you are already '+Math.round(worked.coverage*100)+'% through its concept MCQs. Worth knowing before you spend another evening on it.',ch:worked.chapter});\r\n  }\r\n  const thin = rows.filter(r=>r.weight>=0.10 && r.con.count>0 && r.con.count < r.pyq.count).sort((a,b)=>b.weight-a.weight)[0];\r\n  if(WT && thin) out.push({ic:'warm',icon:'\ud83d\udcda',txt:'<b>'+chBrief(thin.chapter)+'<\/b> is <b>'+pctLabel(thin.weight)+'<\/b> of the exam but has only '+thin.con.count+' concept MCQ'+(thin.con.count===1?'':'s')+' against '+thin.pyq.count+' PYQs. The bank is thin exactly where the paper is heavy.',ch:thin.chapter});\r\n  if(weak.size>=3) out.push({ic:'hot',icon:'\u26a0\ufe0f',txt:'You have <b>'+weak.size+' weak questions<\/b>. One Weak-areas test clears the backlog under exam conditions.',weak:true});\r\n  if(due.length) out.push({ic:'warm',icon:'\ud83d\udd01',txt:'<b>'+due.length+' questions<\/b> you had mastered have decayed below <b>'+Math.round(CFG.retention.riskBelow*100)+'% recall<\/b>. Re-answering one costs seconds; re-learning it later costs an evening.',rev:true});\r\n  if(flags.size) out.push({ic:'cool',icon:'\ud83d\udd16',txt:'<b>'+flags.size+'<\/b> question'+(flags.size>1?'s are':' is')+' flagged for review. Clear the flags before the next mock.',flag:true});\r\n  $('pxRecoList').innerHTML = out.map(r=>{\r\n    let btn='';\r\n    if(r.test)      btn='<button class=\"go\" data-chtest=\"'+encodeURIComponent(r.ch)+'\">Test \u2192<\/button>';\r\n    else if(r.ch)   btn='<button class=\"go\" data-goch=\"'+encodeURIComponent(r.ch)+'\">Practice \u2192<\/button>';\r\n    else if(r.weak) btn='<button class=\"go\" data-test=\"weak\">Test \u2192<\/button>';\r\n    else if(r.rev)  btn='<button class=\"go\" data-prac=\"revision\">Revise \u2192<\/button>';\r\n    else if(r.flag) btn='<button class=\"go\" data-goflag=\"1\">Open \u2192<\/button>';\r\n    return '<div class=\"reco\"><span class=\"ic '+r.ic+'\">'+r.icon+'<\/span><p>'+r.txt+'<\/p>'+btn+'<\/div>';\r\n  }).join('');\r\n}\r\nfunction renderLeaks(rows){\r\n  const list = rows.filter(r=>r.count>0).sort((a,b)=>b.leak-a.leak); if(!list.length) return;\r\n  const max = Math.max(0.0001, ...list.map(r=>r.leak)), total = list.reduce((a,r)=>a+r.leak,0)*100, top3 = list.slice(0,3);\r\n  $('pxLeakNote').innerHTML = 'On today\u2019s form you would expect to drop about <b>'+Math.round(total)+' '+T.leakWord+' in every 100<\/b>. <b>'\r\n    + top3.map(r=>chShort(r.chapter)).join(', ')+'<\/b> alone account for <b>'+Math.round(top3.reduce((a,r)=>a+r.leak,0)*100)+'<\/b> of them \u2014 the shortest route to a better score.';\r\n  $('pxLeakBars').innerHTML = list.map(r=>{ const m=r.leak*100;\r\n    const col = m>=8?'linear-gradient(90deg,#F08A92,var(--bad))' : m>=4?'linear-gradient(90deg,var(--gold-lt),var(--gold))' : 'linear-gradient(90deg,#9DB6EE,var(--blue-700))';\r\n    return '<div class=\"lrow\"><div><span class=\"lname\" title=\"'+esc(r.chapter)+'\">'+chBrief(r.chapter)+'<\/span><span class=\"lsub\">'+(WT?pctLabel(r.weight)+' of the exam \u00b7 ':'')+'you would clear about '+Math.round(r.expected*100)+'% today<\/span><\/div>'\r\n      + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(r.leak\/max*100)+'%;background:'+col+'\"><\/div><\/div><div class=\"lval\">'+m.toFixed(1)+'<small>'+T.leakUnit+'<\/small><\/div><\/div>';\r\n  }).join('');\r\n}\r\nfunction renderFormats(){\r\n  const rows=formatRows();\r\n  const bar = r => { const p = r.acc===null?null:Math.round(r.acc*100);\r\n    const col = p===null?'#CBD5E1' : p<50?'linear-gradient(90deg,#F08A92,var(--bad))' : p<70?'linear-gradient(90deg,var(--gold-lt),var(--gold))' : 'linear-gradient(90deg,#6EE7B7,var(--ok))';\r\n    return '<div class=\"lrow\"><div><span class=\"lname\">'+r.label+'<\/span><span class=\"lsub\">'+r.total+' in this bank \u00b7 '+r.seen+' attempted<\/span><\/div>'\r\n      + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(p===null?0:p)+'%;background:'+col+'\"><\/div><\/div><div class=\"lval\">'+(p===null?'\u2014':p+'%')+'<small>accuracy<\/small><\/div><\/div>'; };\r\n  const sorter=(a,b)=>(a.acc===null)-(b.acc===null)||(a.acc-b.acc);\r\n  $('pxShapeBars').innerHTML = rows.filter(r=>r.kind==='shape').sort(sorter).map(bar).join('');\r\n  $('pxTraitBars').innerHTML = rows.filter(r=>r.kind==='trait').sort(sorter).map(bar).join('');\r\n  const rated = rows.filter(r=>r.acc!==null && r.attempts>=8).sort(sorter);\r\n  $('pxFmtNote').innerHTML = rated.length>=2 ? (()=>{ const w=rated[0], b=rated[rated.length-1], gap=Math.round((b.acc-w.acc)*100);\r\n      return gap>=12 ? 'Your weakest kind of question is <b>'+w.label+'<\/b> at <b>'+Math.round(w.acc*100)+'%<\/b>, against <b>'+Math.round(b.acc*100)+'%<\/b> on '+b.label.toLowerCase()+' \u2014 a <b>'+gap+'-point<\/b> gap. That is worth more than any single chapter, because these turn up in all of them.'\r\n        : 'You handle the different kinds of question evenly, within <b>'+gap+' points<\/b> of each other. Keep working the chapter list.'; })()\r\n    : 'Attempt a few more and this will show whether the format is costing you more than the topic.';\r\n}\r\nfunction renderRevision(due){\r\n  $('pxRevQ').innerHTML = due.length\r\n    ? due.slice(0,8).map(d=>'<button class=\"rev\" data-gouid=\"'+encodeURIComponent(uid(d.q))+'\"><span class=\"n\">Q'+d.q.id+'<\/span><span class=\"t\">'+esc(preview(d.q,58))+'<\/span><span class=\"d\">'+Math.round(d.recall*100)+'% recall<\/span><\/button>').join('')\r\n    : '<p style=\"font-size:13px;color:var(--slate);line-height:1.6\">Nothing decaying right now. Mastered questions return here as their estimated recall drops below '+Math.round(CFG.retention.riskBelow*100)+'%.<\/p>';\r\n}\r\nfunction renderMastery(){\r\n  const b=[0,0,0,0];\r\n  QS.forEach(q=>{ const s=P.stats[uid(q)];\r\n    if(!s || (s.correct+s.incorrect)===0) b[0]++; else if(s.correct>=CFG.masteryThreshold) b[3]++; else if(s.correct>=2) b[2]++; else b[1]++; });\r\n  const labels=['Untouched','Learning (0\u20131 \u2713)','Almost there (2 \u2713)','Mastered ('+CFG.masteryThreshold+' \u2713+)'], cols=['#CBD5E1','var(--gold)','var(--blue-700)','var(--ok)'];\r\n  $('pxMastDist').innerHTML = b.map((n,i)=>'<div class=\"lrow\" style=\"grid-template-columns:minmax(120px,1fr) 2fr 54px\"><span class=\"lname\">'+labels[i]+'<\/span>'\r\n    + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(QS.length?n\/QS.length*100:0)+'%;background:'+cols[i]+'\"><\/div><\/div><div class=\"lval\" style=\"font-size:15px\">'+n+'<\/div><\/div>').join('');\r\n}\r\nfunction wipe(){\r\n  if(!confirm('Permanently erase ALL lifetime performance for this subject?\\n\\nMastery, weak areas, flags, accuracy history, test history and the readiness score all go, on this device and on your account. This cannot be undone.')) return;\r\n  P = migrateKeys(blank()); flags.clear(); weak.clear(); S.ans=P.ans;\r\n  save(); SYNC.flushNow(); setFilter('all'); renderPerf(); hdr();\r\n  toast('Lifetime performance erased', true);\r\n}\r\n\r\n\/* =====================================================================\r\n   15. EXAM ANALYTICS\r\n   ===================================================================== *\/\r\nfunction examData(){\r\n  const rows = CHAPTERS.map(c=>{ const qs=inChB(c,'pyq'), byYear={}; YEARS.forEach(y=>byYear[y]=0);\r\n    qs.forEach(q=>{ if(byYear[q.year]!==undefined) byYear[q.year]++; });\r\n    return { chapter:c, total:qs.length, byYear, share: PYQ.length?qs.length\/PYQ.length:0 };\r\n  }).filter(r=>r.total>0).sort((a,b)=>b.total-a.total);\r\n  const perYear={}; YEARS.forEach(y=>perYear[y]=PYQ.filter(q=>q.year===y).length);\r\n  return {years:YEARS, rows, perYear, total:PYQ.length};\r\n}\r\nfunction renderExam(){\r\n  const d = examData(), body=$('pxExamBody');\r\n  $('pxExamCount').textContent = PYQ.length+' previous year questions \u00b7 '+d.years.length+' exam cycles';\r\n  if(!PYQ.length){ body.innerHTML='<div class=\"perfempty\"><b>No previous year questions loaded<\/b>Paste them into pyqQuestions, each with its year.<\/div>'; return; }\r\n  const hi = CFG.highYield, maxTot = Math.max(...d.rows.map(r=>r.total), 1);\r\n  const maxCell = Math.max(1, ...d.rows.map(r=>Math.max(0,...Object.values(r.byYear))));\r\n  const shade = n => { if(!n) return ''; const t=n\/maxCell;\r\n    return 'background:'+(t>0.8?'#D99B12':t>0.6?'#E8B44A':t>0.4?'#F2D28C':t>0.2?'#F9E9C4':'#FDF6E6')+';color:'+(t>0.6?'#3A2A02':'#8A6206')+';font-weight:bold'; };\r\n  const maxYear = Math.max(...Object.values(d.perYear), 1);\r\n  const heavy = d.rows.filter(r=>r.total>=hi), heavyShare = heavy.reduce((a,r)=>a+r.share,0);\r\n  const spread = d.rows.filter(r=>Object.values(r.byYear).filter(Boolean).length >= Math.ceil(d.years.length*0.6));\r\n  body.innerHTML =\r\n    '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\"><h4><span class=\"secno\">01<\/span>Ranked \u2014 previous year questions per chapter<\/h4><p>'\r\n      + (heavy.length ? '<b>'+heavy.length+' chapter'+(heavy.length===1?'':'s')+'<\/b> carry '+hi+' questions or more and together hold <b>'+Math.round(heavyShare*100)+'%<\/b> of every paper on record. They are shown in gold.'\r\n                      : 'No chapter has reached '+hi+' questions yet, so nothing is marked high-yield.')\r\n      + '<\/p><\/div><span class=\"sechint\">gold = high-yield ('+hi+'+ Qs)<\/span><\/div><div class=\"bars\">'\r\n      + d.rows.map((r,i)=>{ const gold = r.total>=hi;\r\n          return '<div class=\"rankrow\"><span class=\"rk\">'+(i+1)+'<\/span><span class=\"rname'+(gold?' gold':'')+'\" title=\"'+esc(r.chapter)+'\">'+titleCase(r.chapter)+'<\/span>'\r\n            + '<div class=\"rtrack\"><i style=\"width:'+(r.total\/maxTot*100)+'%;background:'+(gold?'linear-gradient(90deg,var(--gold-lt),#D99B12)':'linear-gradient(90deg,#93B4F7,var(--blue-700))')+'\"><\/i><\/div>'\r\n            + '<span class=\"rv\">'+r.total+'<\/span><span class=\"rp\">'+(r.share*100).toFixed(1)+'%<\/span><\/div>'; }).join('')\r\n      + '<\/div><\/section>'\r\n    + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\"><h4><span class=\"secno\">02<\/span>Heatmap matrix \u2014 chapter \u00d7 exam year<\/h4><p>'\r\n      + (spread.length ? '<b>'+spread.map(r=>chShort(r.chapter)).slice(0,3).join(', ')+'<\/b> appear in most papers on record \u2014 those are the standing favourites, not one-off spikes.'\r\n                       : 'Read down a column to see what a single paper favoured; read across a row to see whether a chapter is a regular or a one-off.')\r\n      + '<\/p><\/div><span class=\"sechint\">darker gold = more questions<\/span><\/div>'\r\n      + '<div class=\"tblwrap\"><table class=\"perf-t hm\"><thead><tr><th class=\"lft\">Chapter<\/th>'+d.years.map(y=>'<th>'+esc(y)+'<\/th>').join('')+'<th class=\"tot\">Total<\/th><\/tr><\/thead><tbody>'\r\n      + d.rows.map(r=>'<tr><td class=\"lft\" title=\"'+esc(r.chapter)+'\">'+chBrief(r.chapter)+'<\/td>'\r\n          + d.years.map(y=>{ const n=r.byYear[y]; return '<td style=\"'+shade(n)+'\">'+(n||'<span class=\"nil\">\u00b7<\/span>')+'<\/td>'; }).join('')\r\n          + '<td class=\"tot\">'+r.total+'<\/td><\/tr>').join('')\r\n      + '<\/tbody><tfoot><tr><td class=\"lft\">Total<\/td>'+d.years.map(y=>'<td>'+d.perYear[y]+'<\/td>').join('')+'<td>'+d.total+'<\/td><\/tr><\/tfoot><\/table><\/div>'\r\n      + '<div class=\"hmlegend\"><span>Low<\/span>'+['#FDF6E6','#F9E9C4','#F2D28C','#E8B44A','#D99B12'].map(c=>'<i style=\"background:'+c+'\"><\/i>').join('')+'<span>High<\/span><\/div><\/section>'\r\n    + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\"><h4><span class=\"secno\">03<\/span>Questions per exam cycle<\/h4>'\r\n      + '<p>How many questions each paper on record contributed. Any year can be taken as a timed paper from the Test Centre.<\/p><\/div>'\r\n      + '<span class=\"sechint\">'+d.years.length+' cycles \u00b7 '+d.total+' questions<\/span><\/div><div class=\"cyc\">'\r\n      + d.years.map(y=>{ const n=d.perYear[y];\r\n          return '<div class=\"cycbar\" title=\"Take the '+esc(y)+' paper\"><span class=\"cn\">'+n+'<\/span><div class=\"cbar\" style=\"height:'+Math.max(n\/maxYear*140,6)+'px\"><\/div><span class=\"cy\">'+esc(y)+'<\/span>'\r\n            + '<button class=\"mini-go pyq\" data-yeartest=\"'+encodeURIComponent(y)+'\">Take<\/button><\/div>'; }).join('')\r\n      + '<\/div><\/section>'\r\n    + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\"><h4><span class=\"secno\">04<\/span>What this means for your revision<\/h4><p>The same counts, read against how you are actually performing.<\/p><\/div><\/div><div class=\"bars\" id=\"pxExamReco\"><\/div><\/section>';\r\n  const perf = chapterRows(), out=[];\r\n  d.rows.slice(0,3).forEach(r=>{ const p = perf.find(x=>x.chapter===r.chapter), acc = p && p.acc!==null ? Math.round(p.acc*100) : null;\r\n    out.push({ic: acc===null?'warm':acc<60?'hot':'good', icon: acc===null?'\ud83e\udded':acc<60?'\ud83d\udd25':'\u2705',\r\n      txt:'<b>'+chBrief(r.chapter)+'<\/b> has produced <b>'+r.total+' questions<\/b> across '+Object.values(r.byYear).filter(Boolean).length+' of '+d.years.length+' papers'\r\n        + (acc===null ? ' and you have not attempted it yet.' : ' and you are at <b>'+acc+'%<\/b> on it.'), ch:r.chapter}); });\r\n  const recent = d.years.slice(-3);\r\n  const rising = d.rows.map(r=>{ const late = recent.reduce((a,y)=>a+(r.byYear[y]||0),0), early = d.years.slice(0,-3).reduce((a,y)=>a+(r.byYear[y]||0),0);\r\n    return {r, late, early, rate: late\/Math.max(recent.length,1)}; })\r\n    .filter(x=>x.late>=2 && x.rate > (x.early\/Math.max(d.years.length-3,1))*1.5).sort((a,b)=>b.late-a.late)[0];\r\n  if(rising) out.push({ic:'warm',icon:'\ud83d\udcc8',txt:'<b>'+chBrief(rising.r.chapter)+'<\/b> has been asked <b>'+rising.late+' times in the last '+recent.length+' papers<\/b>, well above its own earlier rate. Recent papers are the better guide to the next one.',ch:rising.r.chapter});\r\n  const silent = CHAPTERS.filter(c=>inChB(c,'pyq').length===0 && inChB(c,'concept').length>0);\r\n  if(silent.length) out.push({ic:'cool',icon:'\ud83d\udd07',txt:'<b>'+silent.length+' chapter'+(silent.length===1?' has':'s have')+' never been asked<\/b> in the papers on record \u2014 '+silent.slice(0,3).map(chBrief).join(', ')+(silent.length>3?' and others':'')+'. Decide deliberately how much time they deserve.'});\r\n  $('pxExamReco').innerHTML = out.map(r=>'<div class=\"reco\"><span class=\"ic '+r.ic+'\">'+r.icon+'<\/span><p>'+r.txt+'<\/p>'\r\n    + (r.ch?'<button class=\"go\" data-goch=\"'+encodeURIComponent(r.ch)+'\" data-bank=\"pyq\">Drill PYQs \u2192<\/button>':'')+'<\/div>').join('');\r\n}\r\n\r\n\/* =====================================================================\r\n   16. TEST CENTRE\r\n   ===================================================================== *\/\r\nconst minsFor = n => Math.max(5, Math.round(n*CFG.minutesPerQuestion));\r\nconst TESTS = [\r\n  { k:'focus',   cls:'',     icon:'\ud83e\udde9', title:'Focused set',  desc:'Chapter time in proportion to the marks you are losing there, weighted toward weak and fading questions.', n:()=>Math.min(CFG.sessionSize,QS.length) },\r\n  { k:'mock',    cls:'',     icon:'\ud83d\udcc4', title:'Mock paper',   desc:'Mirrors exam weight across both banks and favours what you have seen least. Closest to the real paper.', n:()=>Math.min(CFG.mockSize,QS.length) },\r\n  { k:'pyq',     cls:'navy', icon:'\ud83d\udcdc', title:'PYQ paper',    desc:'Only previous year questions, spread by how often each chapter is actually asked.', n:()=>Math.min(CFG.pyqSize,PYQ.length), need:()=>PYQ.length },\r\n  { k:'year',    cls:'gold', icon:'\ud83d\uddd3\ufe0f', title:'Previous year paper', desc:'Sit one real exam cycle exactly as it was asked, in its original order.', n:()=>{ const y=selVal('pxTYear'); return PYQ.filter(q=>String(q.year)===y).length; }, need:()=>YEARS.length,\r\n    ctl:()=>'<label>Exam cycle <select id=\"pxTYear\">'+YEARS.map(y=>'<option value=\"'+esc(y)+'\">'+esc(y)+' ('+PYQ.filter(q=>q.year===y).length+' Q)<\/option>').join('')+'<\/select><\/label>' },\r\n  { k:'chapter', cls:'',     icon:'\ud83d\udcda', title:'Chapter test', desc:'One chapter under exam conditions \u2014 PYQs, concept MCQs or both.', n:()=>chapterList().length,\r\n    ctl:()=>'<label>Chapter <select id=\"pxTChap\">'+CHAPTERS.slice().sort(byChapterOrder).map(c=>'<option value=\"'+encodeURIComponent(c)+'\">'+esc(chBrief(c))+' ('+inCh(c).length+')<\/option>').join('')+'<\/select><\/label>'\r\n          +'<label>Bank <select id=\"pxTChapBank\"><option value=\"all\">Both banks<\/option><option value=\"pyq\">PYQs only<\/option><option value=\"concept\">Concept only<\/option><\/select>'\r\n          +' Max <input type=\"number\" id=\"pxTChapN\" min=\"5\" max=\"200\" value=\"30\" style=\"max-width:64px\"><\/label>' },\r\n  { k:'weak',    cls:'red',  icon:'\u26a0\ufe0f', title:'Weak-areas test', desc:'Every question you have got wrong and not yet mastered.', n:()=>Math.min(weak.size, CFG.mockSize) },\r\n  { k:'flagged', cls:'gold', icon:'\ud83d\udd16', title:'Flagged questions', desc:'Everything you flagged for review in practice.', n:()=>Math.min(flags.size, CFG.mockSize) },\r\n  { k:'revision',cls:'',     icon:'\ud83d\udd01', title:'Revision test', desc:'Mastered questions whose estimated recall has dropped below '+Math.round(CFG.retention.riskBelow*100)+'%.', n:()=>Math.min(dueForRevision().length, CFG.sessionSize) },\r\n  { k:'custom',  cls:'navy', icon:'\ud83d\udee0\ufe0f', title:'Custom test', desc:'Pick chapters, bank and length. Questions are drawn at random.', n:()=>Math.min(+(selVal('pxTCusN')||25), customPool().length),\r\n    ctl:()=>'<div class=\"chks\" id=\"pxTCusChs\">'+CHAPTERS.slice().sort(byChapterOrder).map(c=>'<label><input type=\"checkbox\" value=\"'+encodeURIComponent(c)+'\"> '+esc(chBrief(c))+'<\/label>').join('')+'<\/div>'\r\n          +'<label>Bank <select id=\"pxTCusBank\"><option value=\"all\">Both banks<\/option><option value=\"pyq\">PYQs only<\/option><option value=\"concept\">Concept only<\/option><\/select>'\r\n          +' Questions <input type=\"number\" id=\"pxTCusN\" min=\"5\" max=\"200\" value=\"25\" style=\"max-width:64px\"><\/label>' }\r\n];\r\nfunction selVal(id){ const e=$(id); return e ? e.value : ''; }\r\nfunction chapterList(){\r\n  const c = decodeURIComponent(selVal('pxTChap')||''), b = selVal('pxTChapBank')||'all';\r\n  let l = inCh(c).slice(); if(b!=='all') l = l.filter(q=>q.bank===b); return l;\r\n}\r\nfunction customPool(){\r\n  const box=$('pxTCusChs'); if(!box) return [];\r\n  const chs=[...box.querySelectorAll('input:checked')].map(i=>decodeURIComponent(i.value));\r\n  const b=selVal('pxTCusBank')||'all';\r\n  let l = (chs.length?chs:CHAPTERS).reduce((a,c)=>a.concat(inCh(c)),[]); if(b!=='all') l=l.filter(q=>q.bank===b); return l;\r\n}\r\nfunction gather(kind){\r\n  switch(kind){\r\n    case 'focus': return { list:makeSet('focus'), label:'Focused set' };\r\n    case 'mock':  return { list:makeSet('mock'),  label:'Mock paper' };\r\n    case 'pyq':   return { list:makeSet('pyq'),   label:'PYQ paper' };\r\n    case 'year':  { const y=selVal('pxTYear'); return { list:PYQ.filter(q=>String(q.year)===y).sort(byId), label:'PYQ '+y+' paper', ordered:true }; }\r\n    case 'chapter': { const c=decodeURIComponent(selVal('pxTChap')), n=Math.max(1,+selVal('pxTChapN')||30), b=selVal('pxTChapBank');\r\n      return { list:shuffle(chapterList()).slice(0,n), label:chShort(c)+' test'+(b==='pyq'?' (PYQ)':b==='concept'?' (concept)':'') }; }\r\n    case 'weak':    return { list:shuffle(QS.filter(q=>weak.has(uid(q)))).slice(0,CFG.mockSize), label:'Weak-areas test' };\r\n    case 'flagged': return { list:shuffle(QS.filter(q=>flags.has(uid(q)))).slice(0,CFG.mockSize), label:'Flagged test' };\r\n    case 'revision':return { list:dueForRevision().map(d=>d.q).slice(0,CFG.sessionSize), label:'Revision test' };\r\n    case 'custom':  { const n=Math.max(1,+selVal('pxTCusN')||25); return { list:shuffle(customPool()).slice(0,n), label:'Custom test' }; }\r\n  }\r\n  return { list:[], label:'' };\r\n}\r\nfunction renderTests(){\r\n  const live = readLive();\r\n  $('pxResume').classList.toggle('hide', !live);\r\n  if(live){ $('pxResumeLabel').textContent = live.label; $('pxResumeLeft').textContent = fmtT((live.end-Date.now())\/1000); }\r\n  const keep = {}; ['pxTYear','pxTChap','pxTChapBank','pxTChapN','pxTCusBank','pxTCusN'].forEach(id=>{ if($(id)) keep[id]=$(id).value; });\r\n  const keepChs = $('pxTCusChs') ? [...$('pxTCusChs').querySelectorAll('input:checked')].map(i=>i.value) : [];\r\n  $('pxTGrid').innerHTML = TESTS.filter(t=>!t.need || t.need()).map(t=>\r\n    '<div class=\"tcard '+t.cls+'\" data-card=\"'+t.k+'\"><h4>'+t.icon+' '+t.title+'<\/h4><p>'+t.desc+'<\/p>'\r\n    + (t.ctl ? '<div class=\"tctl\">'+t.ctl()+'<\/div>' : '')\r\n    + '<div class=\"tmeta\" data-meta=\"'+t.k+'\"><\/div>'\r\n    + '<div class=\"tbtns\"><button class=\"btn blue\" data-test=\"'+t.k+'\">Start timed test<\/button><button class=\"btn\" data-prac=\"'+t.k+'\">Practise untimed<\/button><\/div><\/div>').join('');\r\n  Object.keys(keep).forEach(id=>{ if($(id)) $(id).value = keep[id]; });\r\n  if($('pxTCusChs')) $('pxTCusChs').querySelectorAll('input').forEach(i=>{ if(keepChs.includes(i.value)) i.checked=true; });\r\n  updateMeta();\r\n  const tests = (P.tests||[]).slice().reverse();\r\n  $('pxHistNote').textContent = tests.length ? tests.length+' tests on record' : 'Your timed tests will be listed here.';\r\n  $('pxHist').innerHTML = tests.length\r\n    ? trendHTML(P.tests) + '<div class=\"tblwrap\"><table class=\"perf-t\"><thead><tr><th class=\"lft\">Date<\/th><th class=\"lft\">Test<\/th><th>Qs<\/th><th>Attempted<\/th><th>Correct<\/th><th>Wrong<\/th><th>Score<\/th><th>Accuracy<\/th><th>Time<\/th><\/tr><\/thead><tbody>'\r\n      + tests.map(t=>'<tr><td class=\"lft\">'+fmtD(t.ts)+'<\/td><td class=\"lft\">'+esc(t.label)+'<\/td><td>'+t.n+'<\/td><td>'+(t.c+t.w)+'<\/td><td style=\"color:var(--ok)\">'+t.c+'<\/td><td style=\"color:var(--bad)\">'+t.w+'<\/td>'\r\n          + '<td><b>'+num(t.score)+'<\/b> \/ '+t.max+'<\/td><td>'+((t.c+t.w)?Math.round(t.c\/(t.c+t.w)*100):0)+'%<\/td><td>'+fmtT(t.secs)+'<\/td><\/tr>').join('')\r\n      + '<\/tbody><\/table><\/div>'\r\n    : '<p style=\"font-size:12.5px;color:#666\">No timed tests yet.<\/p>';\r\n}\r\nfunction updateMeta(){\r\n  TESTS.forEach(t=>{ const m=document.querySelector('#pxTGrid [data-meta=\"'+t.k+'\"]'); if(!m) return;\r\n    const n=t.n(); m.innerHTML = n ? '<b>'+n+'<\/b> question'+(n===1?'':'s')+' \u00b7 <b>'+minsFor(n)+'<\/b> min \u00b7 +'+CFG.positiveMarks+' \/ \u2212'+CFG.negativeMarks : '<span style=\"color:#999\">No questions available yet<\/span>';\r\n    m.parentNode.querySelectorAll('[data-test],[data-prac]').forEach(b=>b.disabled=!n); });\r\n}\r\n\r\n\/* =====================================================================\r\n   17. CBT ENGINE (SSC \/ TCS iON behaviour)\r\n   ===================================================================== *\/\r\nconst ST = { NV:0, NA:1, AN:2, MK:3, AM:4 }, CLS = ['nv','na','an','mk','am'];\r\nconst C = { t:null, cur:0, sec:0, sel:null, ans:[], st:[], end:0, t0:0, tick:null, live:false, over:false, filter:'all', res:null };\r\nconst cq = s => CBT.querySelector(s), cqa = s => CBT.querySelectorAll(s);\r\nfunction makeSections(list, label, ordered){\r\n  const chs = [...new Set(list.map(q=>q.chapter))];\r\n  let groups;\r\n  if(ordered) groups = [{name:label, full:label, qs:list}];\r\n  else if(chs.length>1 && chs.length<=CFG.maxChapterSections)\r\n    groups = chs.sort(byChapterOrder).map(c=>({name:chShort(c), full:chBrief(c), qs:list.filter(q=>q.chapter===c)}));\r\n  else if(list.some(q=>q.bank==='pyq') && list.some(q=>q.bank==='concept'))\r\n    groups = [{name:'PYQs', full:'Previous Year Questions', qs:list.filter(q=>q.bank==='pyq')},{name:'Concept MCQs', full:'Concept MCQs', qs:list.filter(q=>q.bank==='concept')}];\r\n  else groups = [{name: chs.length===1 ? chShort(chs[0]) : 'Test', full: chs.length===1 ? chBrief(chs[0]) : label, qs:list}];\r\n  const qs=[], sections=[];\r\n  groups.forEach(g=>{ const start=qs.length; qs.push(...g.qs); sections.push({name:g.name, full:g.full, start, end:qs.length-1}); });\r\n  return { qs, sections };\r\n}\r\nfunction startTest(kind){\r\n  if(C.live){ cbtShow(); return; }\r\n  if(readLive() && !confirm('You have an unfinished test. Starting a new one discards it. Continue?')) return;\r\n  clearLive();\r\n  const g = gather(kind);\r\n  if(!g.list.length){ toast('Nothing to build this test from yet'); return; }\r\n  const s = makeSections(g.list, g.label, g.ordered);\r\n  openTest({ kind, label:g.label, qs:s.qs, sections:s.sections, minutes:minsFor(s.qs.length) });\r\n}\r\nfunction openTest(t){\r\n  C.t=t; C.cur=0; C.sec=0; C.sel=null; C.over=false; C.live=false; C.filter='all';\r\n  C.ans=Array(t.qs.length).fill(null); C.st=Array(t.qs.length).fill(ST.NV);\r\n  cqa('.cTitle').forEach(e=>e.textContent=t.label);\r\n  cqa('.cDur').forEach(e=>e.textContent=t.minutes);\r\n  cqa('.cPos').forEach(e=>e.textContent=CFG.positiveMarks); cqa('.cNeg').forEach(e=>e.textContent=CFG.negativeMarks);\r\n  $('cSchemeTbl').innerHTML = '<tr><th>Section<\/th><th>No. of Questions<\/th><th>Maximum Marks<\/th><\/tr>'\r\n    + t.sections.map(s=>{ const n=s.end-s.start+1; return '<tr><td>'+esc(s.full)+'<\/td><td>'+n+'<\/td><td>'+n*CFG.positiveMarks+'<\/td><\/tr>'; }).join('')\r\n    + '<tr><th style=\"text-align:left\">Total ('+t.minutes+' minutes)<\/th><th>'+t.qs.length+'<\/th><th>'+t.qs.length*CFG.positiveMarks+'<\/th><\/tr>';\r\n  $('cTabs').innerHTML = t.sections.map((s,i)=>'<button class=\"stab\" data-sec=\"'+i+'\" title=\"'+esc(s.full)+'\">'+esc(s.name)+'<i>i<span class=\"tip\" id=\"cTip'+i+'\"><\/span><\/i><\/button>').join('');\r\n  $('cAgree').checked=false; $('cBegin').disabled=true; ipage(1);\r\n  $('cPal').innerHTML='';\r\n  cbtShow(); cShow('cInstr');\r\n}\r\nfunction cbtShow(){ CBT.classList.add('on'); document.documentElement.style.overflow='hidden'; }\r\nfunction cbtHide(){\r\n  CBT.classList.remove('on','col'); document.documentElement.style.overflow='';\r\n  try{ if(document.fullscreenElement) document.exitFullscreen(); }catch(e){}\r\n}\r\nfunction cShow(id){ cqa('.scr').forEach(s=>s.classList.toggle('on', s.id===id)); }\r\nfunction ipage(n){\r\n  $('cIp1').classList.toggle('on', n===1); $('cIp2').classList.toggle('on', n===2);\r\n  $('cIPrev').style.visibility = n===2 ? 'visible' : 'hidden';\r\n  $('cINext').style.display = n===1 ? '' : 'none'; $('cBegin').style.display = n===2 ? '' : 'none';\r\n  cq('#cInstr .ibody').scrollTop = 0;\r\n}\r\nfunction cBegin(){\r\n  try{ const d=document.documentElement; (d.requestFullscreen||d.webkitRequestFullscreen||function(){}).call(d); }catch(e){}\r\n  C.live=true; C.t0=Date.now(); C.end=C.t0 + C.t.minutes*60000;\r\n  cShow('cExam'); cLoad(0); cTick(); C.tick=setInterval(cTick, 500); persistLive(); hdr();\r\n}\r\nfunction cRemaining(){ return Math.round((C.end-Date.now())\/1000); }\r\nfunction cTick(){\r\n  const r=cRemaining(); $('cTimer').textContent=fmtT(r); $('cTimer2').textContent=fmtT(r);\r\n  $('cTLeft').classList.toggle('warn', r<=300);\r\n  if(r<=0 && !C.over){ cFinish(); cAlert('Time is over. Your test has been submitted automatically.'); }\r\n}\r\nfunction cAlert(msg){ $('cAlertT').textContent=msg; $('cAlert').classList.add('on'); }\r\nfunction cLoad(i){\r\n  C.cur=i; const q=C.t.qs[i], si=C.t.sections.findIndex(s=>i>=s.start && i<=s.end);\r\n  if(C.st[i]===ST.NV) C.st[i]=ST.NA;\r\n  C.sel=C.ans[i];\r\n  if(si!==C.sec || !$('cPal').children.length){ C.sec=si; cBuildPal(); }\r\n  $('cQNo').textContent = i - C.t.sections[si].start + 1;\r\n  const src=$('cQSrc'); src.className='bsrc'+(q.bank==='pyq'?' pyq':''); src.textContent = q.bank==='pyq' ? 'PYQ'+(q.year?' '+q.year:'') : 'Concept';\r\n  $('cQText').innerHTML = buildStem(cleanStem(q.question), true);\r\n  $('cOpts').innerHTML = q.options.map((o,k)=>'<label class=\"opt\"><input type=\"radio\" name=\"pxcopt\" value=\"'+k+'\"'+(C.sel===k?' checked':'')+'><span>'+o+'<\/span><\/label>').join('');\r\n  cRefresh(); cq('.qbox').scrollTop=0; persistLive();\r\n}\r\nfunction cCommit(mark){ const i=C.cur;\r\n  if(C.sel!==null){ C.ans[i]=C.sel; C.st[i]= mark?ST.AM:ST.AN; } else { C.ans[i]=null; C.st[i]= mark?ST.MK:ST.NA; } }\r\nfunction cNext(){ cLoad(C.cur+1 < C.t.qs.length ? C.cur+1 : 0); }\r\nfunction cClear(){ C.sel=null; C.ans[C.cur]=null; C.st[C.cur] = (C.st[C.cur]===ST.MK||C.st[C.cur]===ST.AM) ? ST.MK : ST.NA;\r\n  cqa('#cOpts input').forEach(r=>r.checked=false); cRefresh(); persistLive(); }\r\nfunction cBuildPal(){\r\n  const s=C.t.sections[C.sec]; $('cPalH').textContent = s.full; $('cPalH').title = s.full;\r\n  let h=''; for(let i=s.start;i<=s.end;i++) h+='<button class=\"pb\" data-q=\"'+i+'\">'+(i-s.start+1)+'<\/button>';\r\n  $('cPal').innerHTML=h;\r\n  cqa('.stab').forEach((t,k)=>t.classList.toggle('on', k===C.sec));\r\n}\r\nfunction cCounts(si){ const c=[0,0,0,0,0], s=C.t.sections[si]; for(let i=s.start;i<=s.end;i++) c[C.st[i]]++; return c; }\r\nfunction cRefresh(){\r\n  cqa('#cPal .pb').forEach(b=>{ const i=+b.dataset.q; b.className='pb '+CLS[C.st[i]]+(i===C.cur?' cur':''); });\r\n  const c=cCounts(C.sec);\r\n  $('cLAn').textContent=c[ST.AN]; $('cLNa').textContent=c[ST.NA]; $('cLNv').textContent=c[ST.NV]; $('cLMk').textContent=c[ST.MK]; $('cLAm').textContent=c[ST.AM];\r\n  C.t.sections.forEach((x,k)=>{ const d=cCounts(k), tip=$('cTip'+k); if(tip) tip.innerHTML='<b>'+esc(x.full)+'<\/b><br>Answered: '+d[2]+'<br>Not Answered: '+d[1]+'<br>Not Visited: '+d[0]+'<br>Marked for Review: '+d[3]+'<br>Answered &amp; Marked: '+d[4]; });\r\n}\r\nfunction cModal(title, html){ $('cMdlT').textContent=title; $('cMdlC').innerHTML=html; $('cMdl').classList.add('on'); $('cMdlC').scrollTop=0; }\r\nfunction cQPaper(){\r\n  let h='';\r\n  C.t.sections.forEach(s=>{ h+='<div class=\"qp-sec\">'+esc(s.full)+'<\/div>';\r\n    for(let i=s.start;i<=s.end;i++){ const q=C.t.qs[i];\r\n      h+='<div class=\"qp-q\"><b>Q.'+(i-s.start+1)+'<\/b> '+buildStem(cleanStem(q.question), true)+'<ol>'+q.options.map(o=>'<li>'+o+'<\/li>').join('')+'<\/ol><\/div>'; } });\r\n  cModal('Question Paper', h);\r\n}\r\nfunction cSummary(){\r\n  const t=[0,0,0,0,0,0];\r\n  const rows = C.t.sections.map((s,k)=>{ const c=cCounts(k), n=s.end-s.start+1; t[0]+=n; for(let j=0;j<5;j++) t[j+1]+=c[j];\r\n    return '<tr><td>'+esc(s.full)+'<\/td><td>'+n+'<\/td><td>'+c[2]+'<\/td><td>'+c[1]+'<\/td><td>'+c[3]+'<\/td><td>'+c[4]+'<\/td><td>'+c[0]+'<\/td><\/tr>'; }).join('');\r\n  $('cSumTbl').innerHTML = '<tr><th>Section Name<\/th><th>No. of Questions<\/th><th>Answered<\/th><th>Not Answered<\/th><th>Marked for Review<\/th><th>Answered &amp; Marked for Review (will be considered for evaluation)<\/th><th>Not Visited<\/th><\/tr>'\r\n    + rows + '<tr><th style=\"text-align:left\">Total<\/th><th>'+t[0]+'<\/th><th>'+t[3]+'<\/th><th>'+t[2]+'<\/th><th>'+t[4]+'<\/th><th>'+t[5]+'<\/th><th>'+t[1]+'<\/th><\/tr>';\r\n  cShow('cSum');\r\n}\r\nfunction cFinish(){\r\n  if(C.over) return; C.over=true; C.live=false; clearInterval(C.tick); clearLive();\r\n  const Pm=CFG.positiveMarks, N=CFG.negativeMarks, now=Date.now();\r\n  const sec = C.t.sections.map(s=>({name:s.full, n:s.end-s.start+1, c:0, w:0, k:0, sc:0}));\r\n  const chs = {}, tot={c:0,w:0,k:0,sc:0}, wrongOrSkipped=[];\r\n  C.t.qs.forEach((q,i)=>{\r\n    const a=C.ans[i], r=sec[C.t.sections.findIndex(s=>i>=s.start && i<=s.end)];\r\n    const ch = chs[q.chapter] || (chs[q.chapter]={n:0,c:0,w:0,k:0}); ch.n++;\r\n    if(a===null){ r.k++; tot.k++; ch.k++; wrongOrSkipped.push(q); return; }\r\n    const ok = a===q.correct, u=uid(q), s=stat(u);\r\n    if(ok){ r.c++; tot.c++; ch.c++; r.sc+=Pm; tot.sc+=Pm; s.correct++; }\r\n    else  { r.w++; tot.w++; ch.w++; r.sc-=N; tot.sc-=N; s.incorrect++; wrongOrSkipped.push(q); }\r\n    s.last=now; s.lastOk=ok; P.log.push({u, ok, ts:now});\r\n  });\r\n  const secs = Math.min(C.t.minutes*60, Math.round((now-C.t0)\/1000)), max=C.t.qs.length*Pm;\r\n  P.tests.push({ id:now, ts:now, kind:C.t.kind, label:C.t.label, n:C.t.qs.length, c:tot.c, w:tot.w, k:tot.k, score:num(tot.sc), max, secs });\r\n  P.lastTest = C.t.qs.map(uid);\r\n  refreshWeak(); save(); SYNC.flushNow();\r\n  C.res = { wrongOrSkipped };\r\n  const att=tot.c+tot.w, acc = att ? (tot.c\/att*100).toFixed(2) : '0.00';\r\n  $('cCards').innerHTML = [['Score', num(tot.sc)+' \/ '+max,''],['Accuracy',acc+'%',''],['Time Taken',fmtT(secs),''],['Attempted',att+' \/ '+C.t.qs.length,''],\r\n    ['Correct',tot.c,'g'],['Wrong',tot.w,'r'],['Not Attempted',tot.k,'n']].map(c=>'<div class=\"card '+c[2]+'\"><span>'+c[0]+'<\/span><b>'+c[1]+'<\/b><\/div>').join('');\r\n  $('cSecRes').innerHTML = '<tr><th>Section<\/th><th>Questions<\/th><th>Correct<\/th><th>Wrong<\/th><th>Not Attempted<\/th><th>Score<\/th><\/tr>'\r\n    + sec.map(r=>'<tr><td>'+esc(r.name)+'<\/td><td>'+r.n+'<\/td><td>'+r.c+'<\/td><td>'+r.w+'<\/td><td>'+r.k+'<\/td><td><b>'+num(r.sc)+'<\/b> \/ '+r.n*Pm+'<\/td><\/tr>').join('')\r\n    + '<tr><th style=\"text-align:left\">Total<\/th><th>'+C.t.qs.length+'<\/th><th>'+tot.c+'<\/th><th>'+tot.w+'<\/th><th>'+tot.k+'<\/th><th>'+num(tot.sc)+' \/ '+max+'<\/th><\/tr>';\r\n  $('cChRes').innerHTML = '<tr><th>Chapter<\/th><th>Questions<\/th><th>Correct<\/th><th>Wrong<\/th><th>Not Attempted<\/th><th>Accuracy<\/th><\/tr>'\r\n    + Object.keys(chs).sort(byChapterOrder).map(c=>{ const x=chs[c], a=x.c+x.w, p=a?Math.round(x.c\/a*100):null;\r\n        return '<tr><td title=\"'+esc(c)+'\">'+esc(chBrief(c))+'<\/td><td>'+x.n+'<\/td><td>'+x.c+'<\/td><td>'+x.w+'<\/td><td>'+x.k+'<\/td><td style=\"font-weight:bold;color:'+(p===null?'#999':p>=65?'var(--ok)':p>=45?'var(--gold)':'var(--bad)')+'\">'+(p===null?'\u2014':p+'%')+'<\/td><\/tr>'; }).join('');\r\n  $('cMistBtn').disabled = !wrongOrSkipped.length;\r\n  cqa('#cFilt button').forEach(b=>b.classList.toggle('on', b.dataset.f==='all'));\r\n  cRenderReview();\r\n  CBT.classList.remove('col');\r\n  try{ if(document.fullscreenElement) document.exitFullscreen(); }catch(e){}\r\n  cShow('cRes'); cq('#cRes .resbody').scrollTop=0; hdr();\r\n}\r\nfunction cRenderReview(){\r\n  let h='';\r\n  C.t.qs.forEach((q,i)=>{\r\n    const a=C.ans[i], st = a===null ? 'skipped' : a===q.correct ? 'correct' : 'wrong';\r\n    if(C.filter!=='all' && C.filter!==st) return;\r\n    const s=C.t.sections.find(x=>i>=x.start && i<=x.end);\r\n    const tag = st==='correct' ? '\u2713 Correct (+'+CFG.positiveMarks+')' : st==='wrong' ? '\u2717 Wrong (\u2212'+CFG.negativeMarks+')' : '\u25cb Not Attempted';\r\n    h += '<div class=\"rv '+st+'\"><div class=\"rvh\"><span>'+esc(s.name)+' \u00b7 Q.'+(i-s.start+1)+' \u00b7 '+(q.bank==='pyq'?'PYQ '+esc(q.year||''):'Concept')+' \u00b7 '+esc(chBrief(q.chapter))+'<\/span><span class=\"t\">'+tag+'<\/span><\/div>'\r\n      + buildStem(cleanStem(q.question), true)\r\n      + '<ol class=\"rvo\">'+q.options.map((o,k)=>'<li class=\"'+(k===q.correct?'ok':k===a?'bad':'')+'\">('+L[k].toLowerCase()+') '+o+(k===q.correct?' \u2714':'')+(k===a&&k!==q.correct?' (your answer)':'')+'<\/li>').join('')+'<\/ol>'\r\n      + (q.explanation ? '<div class=\"rvx\"><b>Explanation:<\/b> '+q.explanation+'<\/div>' : '') + '<\/div>';\r\n  });\r\n  $('cRev').innerHTML = h || '<p style=\"padding:10px;color:#666\">No questions in this category.<\/p>';\r\n}\r\n\/* ---------- resume an interrupted test ---------- *\/\r\nfunction persistLive(){\r\n  if(!C.live || !C.t) return;\r\n  try{ localStorage.setItem(LIVEKEY, JSON.stringify({ kind:C.t.kind, label:C.t.label, minutes:C.t.minutes, sections:C.t.sections,\r\n    uids:C.t.qs.map(uid), ans:C.ans, st:C.st, cur:C.cur, end:C.end, t0:C.t0 })); }catch(e){}\r\n}\r\nfunction readLive(){ try{ const j=JSON.parse(localStorage.getItem(LIVEKEY)||'null'); return j && j.uids && j.uids.length ? j : null; }catch(e){ return null; } }\r\nfunction clearLive(){ try{ localStorage.removeItem(LIVEKEY); }catch(e){} }\r\nfunction resumeTest(){\r\n  const j=readLive(); if(!j) return;\r\n  $('pxToast').className='';\r\n  const qs=j.uids.map(u=>BY_UID.get(u));\r\n  if(qs.some(q=>!q)){ clearLive(); toast('That test no longer matches the question bank \u2014 discarded'); renderTests(); return; }\r\n  openTest({ kind:j.kind, label:j.label, qs, sections:j.sections, minutes:j.minutes });\r\n  C.ans=j.ans; C.st=j.st; C.end=j.end; C.t0=j.t0; C.live=true;\r\n  if(cRemaining()<=0){ cFinish(); cAlert('Time ran out while you were away. Your saved answers have been submitted.'); return; }\r\n  try{ const d=document.documentElement; (d.requestFullscreen||d.webkitRequestFullscreen||function(){}).call(d); }catch(e){}\r\n  cShow('cExam'); C.sec=-1; cLoad(Math.min(j.cur||0, qs.length-1)); cTick(); C.tick=setInterval(cTick,500);\r\n}\r\n\r\n\/* =====================================================================\r\n   18. NAVIGATION + EVENTS\r\n   ===================================================================== *\/\r\nfunction setTab(t){\r\n  S.tab=t;\r\n  ROOT.querySelectorAll('.tab').forEach(b=>b.classList.toggle('on', b.dataset.tab===t));\r\n  $('pxVPractice').classList.toggle('hide', t!=='practice'); $('pxVTests').classList.toggle('hide', t!=='tests');\r\n  $('pxVPerf').classList.toggle('hide', t!=='perf'); $('pxVExam').classList.toggle('hide', t!=='exam');\r\n  refreshView();\r\n}\r\nfunction refreshView(){\r\n  if(S.tab==='practice') renderPractice();\r\n  else if(S.tab==='tests') renderTests();\r\n  else if(S.tab==='perf') renderPerf();\r\n  else if(S.tab==='exam') renderExam();\r\n  hdr();\r\n}\r\nROOT.addEventListener('click', e=>{\r\n  const tab=e.target.closest('.tab'); if(tab){ setTab(tab.dataset.tab); return; }\r\n  const pf=e.target.closest('.pf'); if(pf){ setFilter(pf.dataset.f); return; }\r\n  const chip=e.target.closest('.chapchip'); if(chip){ S.chapter=decodeURIComponent(chip.dataset.ch); S.i=0; S.pick=null; renderPractice(); return; }\r\n  const bseg=e.target.closest('#pxBankSeg button'); if(bseg){ S.bank=bseg.dataset.bank; S.i=0; S.pick=null; renderPractice(); return; }\r\n  const opt=e.target.closest('.popt'); if(opt && !opt.disabled){ S.pick=+opt.dataset.k; S.nudge=false; CFG.instantCheck ? check() : renderPractice(); return; }\r\n  const nb=e.target.closest('#pxNav .pb'); if(nb){ S.i=+nb.dataset.i; S.pick=null; renderPractice(); return; }\r\n  const tb=e.target.closest('[data-test]'); if(tb){ startTest(tb.dataset.test); return; }\r\n  const pb=e.target.closest('[data-prac]'); if(pb){ const g=gather(pb.dataset.prac); practiceSet(g.list, g.label, pb.dataset.prac); return; }\r\n  const ct=e.target.closest('[data-chtest]');\r\n  if(ct){ setTab('tests'); const s=$('pxTChap'); if(s){ s.value=ct.dataset.chtest; updateMeta(); }\r\n    const card=document.querySelector('#pxTGrid [data-card=\"chapter\"]'); if(card && card.scrollIntoView) try{ card.scrollIntoView({block:'center',behavior:'smooth'}); }catch(err){}\r\n    toast('Chapter selected \u2014 press Start timed test', true); return; }\r\n  const yt=e.target.closest('[data-yeartest]');\r\n  if(yt){ setTab('tests'); const s=$('pxTYear'); if(s){ s.value=decodeURIComponent(yt.dataset.yeartest); } startTest('year'); return; }\r\n  const goch=e.target.closest('[data-goch]');\r\n  if(goch){ S.bank = goch.dataset.bank || 'all'; setTab('practice'); setFilter('chapter', decodeURIComponent(goch.dataset.goch));\r\n    toast('Filtered to '+chShort(S.chapter)+(S.bank==='pyq'?' \u2014 PYQs':S.bank==='concept'?' \u2014 concept MCQs':''), true); return; }\r\n  if(e.target.closest('[data-goflag]')){ setTab('practice'); setFilter('flagged'); return; }\r\n  const gu=e.target.closest('[data-gouid]');\r\n  if(gu){ const u=decodeURIComponent(gu.dataset.gouid); setTab('practice'); setFilter('all'); const idx=pool().findIndex(q=>uid(q)===u); if(idx>=0){ S.i=idx; renderPractice(); } return; }\r\n  const act=e.target.closest('[data-act]');\r\n  if(act){ if(act.dataset.act==='resume') resumeTest(); else if(act.dataset.act==='discard'){ if(confirm('Discard the unfinished test? Its answers will not be recorded.')){ clearLive(); renderTests(); hdr(); } } return; }\r\n  if(e.target.id==='pxWipe') wipe();\r\n});\r\nROOT.addEventListener('change', e=>{ if(e.target.closest('#pxTGrid')) updateMeta(); });\r\nROOT.addEventListener('input',  e=>{ if(e.target.closest('#pxTGrid')) updateMeta(); });\r\n$('pxCheck').onclick = ()=>{\r\n  if(!CFG.instantCheck){ check(); return; }\r\n  const q=pool()[S.i]; if(!q) return; const u=uid(q); if(S.ans[u]==null) return;\r\n  S.explFor = (S.explFor===u) ? null : u; renderPractice();\r\n  if(S.explFor){ const c=$('pxExpl'); if(c && c.scrollIntoView) try{ c.scrollIntoView({block:'nearest',behavior:'smooth'}); }catch(e){} }\r\n};\r\n$('pxNext').onclick = ()=>{ S.i++; S.pick=null; renderPractice(); };\r\n$('pxPrev').onclick = ()=>{ S.i--; S.pick=null; renderPractice(); };\r\n$('pxFlag').onclick = ()=>{ const q=pool()[S.i]; if(!q) return; const u=uid(q); flags.has(u) ? flags.delete(u) : flags.add(u); P.flags=[...flags]; save(); renderPractice(); };\r\n$('pxNavToggle').onclick = ()=>{ navOpen=!navOpen; renderNav(pool()); };\r\nlet tmr;\r\n$('pxSearch').addEventListener('input', e=>{ clearTimeout(tmr); tmr=setTimeout(()=>{ S.query=e.target.value.trim(); S.i=0; S.pick=null; renderPractice(); },220); });\r\n$('pxTglUn').onclick = e=>{ S.unattempted=!S.unattempted; e.currentTarget.setAttribute('aria-pressed',S.unattempted);\r\n  e.currentTarget.innerHTML = (S.unattempted?'&#9745;':'&#9723;')+' Unattempted only'; S.i=0; S.pick=null; renderPractice(); };\r\n$('pxTglReset').onclick = ()=>{\r\n  if(!Object.keys(S.ans).length) return;\r\n  if(!confirm('Reset this sitting? Only the answers on screen are cleared \u2014 your lifetime performance and mastery are kept.')) return;\r\n  resetSitting(); S.i=0; S.pick=null; renderPractice(); toast('Session reset \u2014 performance data kept', true);\r\n};\r\n\r\nCBT.addEventListener('click', e=>{\r\n  const sec=e.target.closest('[data-sec]'); if(sec && C.live){ cLoad(C.t.sections[+sec.dataset.sec].start); return; }\r\n  const pq=e.target.closest('#cPal [data-q]'); if(pq && C.live){ cLoad(+pq.dataset.q); return; }\r\n  const f=e.target.closest('#cFilt [data-f]'); if(f){ C.filter=f.dataset.f; cqa('#cFilt button').forEach(b=>b.classList.toggle('on', b===f)); cRenderReview(); return; }\r\n  const a=e.target.closest('[data-c]'); if(!a) return;\r\n  switch(a.dataset.c){\r\n    case 'inext': ipage(2); break;\r\n    case 'iprev': ipage(1); break;\r\n    case 'cancel': cbtHide(); break;\r\n    case 'begin': if($('cAgree').checked) cBegin(); break;\r\n    case 'save': cCommit(false); cNext(); break;\r\n    case 'mark': cCommit(true); cNext(); break;\r\n    case 'clear': cClear(); break;\r\n    case 'toggle': CBT.classList.toggle('col'); a.innerHTML = CBT.classList.contains('col') ? '&#8249;' : '&#8250;'; break;\r\n    case 'qpaper': cQPaper(); break;\r\n    case 'vinstr': cModal('Instructions', $('cGenInstr').innerHTML); break;\r\n    case 'mclose': $('cMdl').classList.remove('on'); break;\r\n    case 'submit': cSummary(); break;\r\n    case 'no': if(!C.over) cShow('cExam'); break;\r\n    case 'yes': cFinish(); break;\r\n    case 'aclose': $('cAlert').classList.remove('on'); break;\r\n    case 'close': cbtHide(); refreshView(); break;\r\n    case 'retake': { const t=C.t; openTest({kind:t.kind, label:t.label, qs:t.qs, sections:t.sections, minutes:t.minutes}); break; }\r\n    case 'mistakes': { const l=C.res ? C.res.wrongOrSkipped : []; cbtHide(); practiceSet(l, 'Mistakes \u2014 '+C.t.label, 'mistakes'); break; }\r\n  }\r\n});\r\nCBT.addEventListener('change', e=>{\r\n  if(e.target.name==='pxcopt') C.sel=+e.target.value;\r\n  else if(e.target.id==='cAgree') $('cBegin').disabled = !e.target.checked;\r\n});\r\n\r\n\/* practice keyboard: 1-9 \/ a-e pick \u00b7 \u2190 \u2192 move \u00b7 Enter next \u00b7 f flag *\/\r\ndocument.addEventListener('keydown', e=>{\r\n  if(CBT.classList.contains('on') || S.tab!=='practice') return;\r\n  const t=e.target; if(t && (\/^(INPUT|TEXTAREA|SELECT)$\/.test(t.tagName) || t.isContentEditable)) return;\r\n  if(e.ctrlKey||e.metaKey||e.altKey) return;\r\n  const r = ROOT.getBoundingClientRect(); if(r.bottom<0 || r.top>window.innerHeight) return;\r\n  const p=pool(); if(!p.length) return; const q=p[S.i], low=e.key.toLowerCase();\r\n  const pick = k => { if(q && S.ans[uid(q)]==null && k<q.options.length){ e.preventDefault(); S.pick=k; S.nudge=false; CFG.instantCheck ? check() : renderPractice(); } };\r\n  if(\/^[1-9]$\/.test(e.key)) return pick(+e.key-1);\r\n  if(\/^[a-e]$\/.test(low)) return pick(low.charCodeAt(0)-97);\r\n  if(low==='f'){ e.preventDefault(); $('pxFlag').click(); return; }\r\n  if(e.key==='Enter'){ e.preventDefault(); if(!CFG.instantCheck && q && S.ans[uid(q)]==null) check(); else { S.i++; S.pick=null; renderPractice(); } return; }\r\n  if(e.key==='ArrowRight'){ e.preventDefault(); S.i++; S.pick=null; renderPractice(); return; }\r\n  if(e.key==='ArrowLeft'){ e.preventDefault(); S.i--; S.pick=null; renderPractice(); }\r\n});\r\nwindow.addEventListener('beforeunload', e=>{ save(); SYNC.flushNow(); if(C.live){ persistLive(); e.preventDefault(); e.returnValue=''; } });\r\n\r\n\/* =====================================================================\r\n   19. CONTENT PROTECTION (deters casual copying; cannot stop OS screenshots)\r\n   ===================================================================== *\/\r\nconst PROTECT = { selection:true, context:true, keys:true, print:true, veil:true };\r\n(function protectContent(){\r\n  const roots=[ROOT, CBT];\r\n  const stop = (e, msg) => { e.preventDefault(); e.stopPropagation(); if(msg) toast(msg); return false; };\r\n  const inField = t => t && \/^(INPUT|TEXTAREA)$\/.test(t.tagName);\r\n  roots.forEach(root=>{\r\n    if(PROTECT.selection){\r\n      ['copy','cut'].forEach(ev => root.addEventListener(ev, e=>{ if(inField(e.target)) return; stop(e,'This content cannot be copied'); }));\r\n      root.addEventListener('dragstart', e=>stop(e));\r\n      root.addEventListener('selectstart', e=>{ if(!inField(e.target)) e.preventDefault(); });\r\n    }\r\n    if(PROTECT.context) root.addEventListener('contextmenu', e=>stop(e,'Right-click is disabled here'));\r\n  });\r\n  if(PROTECT.keys){\r\n    document.addEventListener('keydown', e=>{\r\n      const k=(e.key||'').toLowerCase(), f=inField(e.target) || (e.target && e.target.isContentEditable);\r\n      if((e.ctrlKey||e.metaKey) && ['c','x','s','p','u'].includes(k)){\r\n        if(f && (k==='c'||k==='x')) return;\r\n        return stop(e, k==='p' ? 'Printing is disabled' : k==='s' ? 'Saving is disabled' : 'This content cannot be copied');\r\n      }\r\n      if((e.ctrlKey||e.metaKey) && e.shiftKey && ['i','j','c'].includes(k)) return stop(e);\r\n      if(e.key==='F12') return stop(e);\r\n    }, true);\r\n    document.addEventListener('keyup', e=>{\r\n      if(e.key==='PrintScreen' || e.code==='PrintScreen'){ try{ navigator.clipboard && navigator.clipboard.writeText(' ').catch(()=>{}); }catch(err){} toast('Screenshots are not permitted'); }\r\n    });\r\n  }\r\n  if(PROTECT.print) window.addEventListener('beforeprint', ()=>toast('Printing is disabled'));\r\n  if(PROTECT.veil){\r\n    const veil = on => roots.forEach(r=>r.classList.toggle('veiled', !!on));\r\n    window.addEventListener('blur',  ()=>veil(true));\r\n    window.addEventListener('focus', ()=>veil(false));\r\n    document.addEventListener('visibilitychange', ()=>veil(document.hidden));\r\n  }\r\n})();\r\n\r\n\/* =====================================================================\r\n   20. BOOT\r\n   ===================================================================== *\/\r\n$('pxEyebrow').textContent = 'CSS ADDA \u00b7 PromotionExams.com' + (CFG.eyebrow ? '  \u00b7  '+CFG.eyebrow : '');\r\n$('pxTopic').textContent = CFG.topic;\r\n$('pxSub').textContent = CFG.sub;\r\n$('pxWHead').textContent = T.onScreen;\r\n$('pxWUnit').textContent = WT ? 'of the exam' : 'of this bank';\r\ndocument.querySelectorAll('.pxName').forEach(e=>e.textContent=USER.name);\r\ndocument.querySelectorAll('.pxRoll').forEach(e=>e.textContent=USER.roll);\r\ndocument.querySelectorAll('.pxPhoto').forEach(p=>{ if(USER.photo){ p.style.backgroundImage='url(\"'+USER.photo+'\")'; p.textContent=''; } else p.textContent=USER.initial; });\r\nif(PYQ.length) $('pxTabExam').classList.remove('hide');\r\nif(SRC_ON){ $('pxSrcCard').classList.remove('hide'); $('pxSrcLink').href = CFG.sourceUrl; }\r\nwindow.CDRILL_BUILD = { page:'cbt-prep-portal', build:'2026-09-29', quizId:CFG.quizId };\r\nconsole.info('[build] cbt-prep-portal \u2014 '+PYQ.length+' PYQs, '+CON.length+' concept MCQs, '+CHAPTERS.length+' chapters');\r\ntry{ setTab('practice'); }catch(err){ console.error('render failed', err); }\r\nif(readLive()) toast('You have an unfinished test \u2014 open the Test Centre to resume it', true);\r\nSYNC.pull();\r\n\r\n})();\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-87d2ada e-con-full e-flex e-con e-parent\" data-id=\"87d2ada\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d3b5e46 elementor-widget elementor-widget-html\" data-id=\"d3b5e46\" 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 AI TEST SERIES  \u2014  generic template, one subject per page\r\n=====================================================================\r\n\r\nWHAT THIS IS\r\n  A drill page for one chapter-wise MCQ bank, on any subject. Two tabs:\r\n     PRACTICE     filters, search, flagging, per-question AI tutor\r\n     PERFORMANCE  readiness engine, Focused set \/ Mock paper planner\r\n\r\nSETTING UP A NEW SUBJECT \u2014 four edits, all at the top of the script\r\n  1. CFG.quizId   unique per page. Progress is stored under this key, so\r\n                  two subjects on the same site never mix. Change it.\r\n     CFG.topic    the subject name shown in the header.\r\n     CFG.eyebrow  the exam line above it, or blank.\r\n  2. CFG.sourceUrl  the page on your site carrying the full text of the\r\n                  subject. A \"Read the source\" card then appears in the\r\n                  rail. Leave it blank and the card disappears.\r\n  3. chapterImportance   rate each chapter yourself, any relative numbers\r\n                  you like \u2014 they need not total 100. The rating drives\r\n                  the ranking, the study plan and how much of each planned\r\n                  sitting a chapter gets. A chapter you leave out falls\r\n                  back to its share of the bank and is marked \"not rated\r\n                  yet\". Empty the map and importance is never mentioned.\r\n  4. chapterQuestions    your bank, in the usual schema:\r\n                  { id, chapter, question, options[], correct, explanation }\r\n                  Chapter strings must match the importance map exactly.\r\n\r\nSTEM LAYOUT \u2014 nothing to mark up\r\n  A plain stem, a numbered statement stem and a List-I \/ List-II stem are\r\n  each laid out automatically, and all three sit in the same sheet, so\r\n  every question on the page reads the same way.\r\n\r\nRESETS\r\n  \"Reset session\"        clears only this sitting's answers.\r\n  \"Reset my performance\" wipes lifetime mastery, weak areas and flags.\r\n\r\n=====================================================================\r\n-->\r\n\r\n<meta charset=\"utf-8\">\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=Plus+Jakarta+Sans:wght@400;500;600;700;800&family=Newsreader:opsz,wght@6..72,400;6..72,500;6..72,600&display=swap\" rel=\"stylesheet\">\r\n\r\n<style>\r\n.cdrill{\r\n  --blue-900:#12246E; --blue-800:#1B3FCB; --blue-700:#2757E8; --blue-100:#EAF0FF; --blue-50:#F5F8FF;\r\n  --gold:#E8A317; --gold-lt:#F5C55B; --gold-bg:#FFF7E4;\r\n  --ink:#0F172A; --slate:#5B6B85; --line:#DFE6F3; --paper:#FFFFFF; --wash:#F4F7FD;\r\n  --ok:#0B8457; --ok-bg:#E7F7F0; --bad:#D3313E; --bad-bg:#FDEDEE; --warn:#C2620E;\r\n  --r:14px; --shadow:0 1px 2px rgba(16,32,74,.06),0 8px 24px -12px rgba(16,32,74,.18);\r\n  \/* \u2193 paste the same value your other pages use for --serif *\/\r\n  --serif:'Newsreader',Georgia,'Times New Roman',serif;\r\n  font-family:'Plus Jakarta Sans',system-ui,sans-serif; font-size:15px; line-height:1.55;\r\n  color:var(--ink); background:var(--wash); -webkit-font-smoothing:antialiased;\r\n  border-radius:var(--r); overflow:hidden; box-shadow:var(--shadow);\r\n}\r\n.cdrill *{box-sizing:border-box}\r\n.cdrill button{font:inherit;cursor:pointer;border:0;background:none;color:inherit;margin:0;padding:0;\r\n  min-width:0;min-height:0;width:auto;height:auto;line-height:1.4;letter-spacing:normal;text-transform:none;\r\n  box-shadow:none;border-radius:0;text-align:inherit;-webkit-appearance:none;appearance:none}\r\n.cdrill input,.cdrill select{font:inherit}\r\n.cdrill h1,.cdrill h2,.cdrill h3,.cdrill h4,.cdrill h5,.cdrill p,.cdrill ol,.cdrill ul{margin:0}\r\n.cdrill .wrap{max-width:1120px;margin:0 auto;padding:0 20px}\r\n.cdrill .tnum{font-variant-numeric:tabular-nums}\r\n.cdrill .hide{display:none !important}\r\n.cdrill ::selection{background:#CFE0FF;color:var(--ink)}\r\n.cdrill :focus-visible{outline:2.5px solid var(--gold);outline-offset:2px;border-radius:6px}\r\n@media(prefers-reduced-motion:reduce){.cdrill *{animation:none!important;transition:none!important}}\r\n\r\n\/* ---------- hero ---------- *\/\r\n.cdrill .hero{background:linear-gradient(158deg,#3A5BCE 0%,#4468DC 55%,#5077E6 100%);\r\n  color:#fff;padding:26px 0 0;position:relative;overflow:hidden}\r\n.cdrill .hero::after{content:\"\";position:absolute;inset:auto -10% -65% 58%;height:200px;\r\n  background:radial-gradient(closest-side,rgba(245,197,91,.16),transparent 72%);pointer-events:none}\r\n.cdrill .eyebrow{font-size:10.5px;letter-spacing:.18em;text-transform:uppercase;color:#FFE0A3;font-weight:800}\r\n.cdrill .hero h1,\r\n.cdrill header.hero h1{margin:6px 0 2px;font-size:clamp(19px,3.2vw,26px);font-weight:800;letter-spacing:-.02em;\r\n  color:#FFFFFF !important;line-height:1.25;font-family:'Plus Jakarta Sans',system-ui,sans-serif}\r\n.cdrill .hero p{margin:0 0 16px;color:#DCE5FF;font-size:13.5px;max-width:64ch}\r\n.cdrill .hstats{display:flex;gap:9px;flex-wrap:wrap;position:relative;z-index:1}\r\n.cdrill .hstat{background:rgba(255,255,255,.13);border:1px solid rgba(255,255,255,.24);border-radius:12px;\r\n  padding:9px 15px;min-width:92px}\r\n.cdrill .hstat b{display:block;font-size:20px;font-weight:800;color:#FFE0A3;letter-spacing:-.02em;line-height:1.15}\r\n.cdrill .hstat span{font-size:10px;letter-spacing:.09em;text-transform:uppercase;color:#DCE5FF;font-weight:700}\r\n.cdrill .tabs{display:flex;gap:8px;margin-top:22px;position:relative;z-index:1}\r\n.cdrill .tab{position:relative;padding:12px 24px 13px;border-radius:12px 12px 0 0;font-weight:700;font-size:14px;\r\n  color:#E4EBFF;display:flex;gap:8px;align-items:center;background:rgba(12,25,74,.22);\r\n  border:1px solid rgba(255,255,255,.18);border-bottom:0;transition:.16s;top:0}\r\n.cdrill .tab:hover{color:#fff;background:rgba(12,25,74,.34);top:-2px}\r\n.cdrill .tab[aria-selected=true]{background:var(--paper);color:var(--blue-900);border-color:transparent;\r\n  top:0;padding-bottom:15px;margin-bottom:-2px;font-weight:800;\r\n  box-shadow:0 -3px 12px -4px rgba(9,20,66,.35)}\r\n.cdrill .tab[aria-selected=true]::before{content:\"\";position:absolute;left:14px;right:14px;top:0;height:3px;\r\n  border-radius:0 0 3px 3px;background:linear-gradient(90deg,var(--gold),var(--gold-lt))}\r\n.cdrill .tab .pill{background:var(--gold);color:#3A2A02;font-size:10.5px;font-weight:800;padding:2px 7px;border-radius:99px}\r\n.cdrill .goldrule{height:4px;background:linear-gradient(90deg,var(--gold),var(--gold-lt))}\r\n\r\n\/* ---------- filters ---------- *\/\r\n.cdrill .filters{background:var(--paper);border-bottom:1px solid var(--line)}\r\n.cdrill .filters .wrap{display:flex;gap:10px;padding-top:14px;padding-bottom:14px;overflow-x:auto;scrollbar-width:none}\r\n.cdrill .filters .wrap::-webkit-scrollbar{display:none}\r\n.cdrill .pill-f{display:flex;flex:none;align-items:center;gap:8px;padding:9px 16px;border-radius:99px;\r\n  border:1.5px solid var(--line);background:var(--paper);font-weight:600;font-size:13.5px;color:var(--slate);\r\n  white-space:nowrap;transition:.15s}\r\n.cdrill .pill-f:hover{border-color:#B9C8EC;color:var(--ink)}\r\n.cdrill .pill-f .n{font-size:11.5px;font-weight:800;background:var(--blue-100);color:var(--blue-800);padding:2px 8px;border-radius:99px}\r\n.cdrill .pill-f[aria-pressed=true]{background:var(--blue-700);border-color:var(--blue-700);color:#fff}\r\n.cdrill .pill-f[aria-pressed=true] .n{background:rgba(255,255,255,.2);color:#fff}\r\n.cdrill .pill-f.warn{border-color:#F3C2C6;color:var(--bad)}\r\n.cdrill .pill-f.warn .n{background:var(--bad);color:#fff}\r\n.cdrill .pill-f.warn[aria-pressed=true]{background:var(--bad);border-color:var(--bad);color:#fff}\r\n.cdrill .pill-f.gold{border-color:#F2DFAE;color:#8A6206}\r\n.cdrill .pill-f.gold .n{background:var(--gold);color:#3A2A02}\r\n.cdrill .pill-f.gold[aria-pressed=true]{background:linear-gradient(180deg,var(--gold-lt),var(--gold));border-color:var(--gold);color:#3A2A02}\r\n\r\n\/* ---------- layout ---------- *\/\r\n.cdrill .grid{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:20px;padding:20px 0 60px}\r\n@media(max-width:960px){.cdrill .grid{grid-template-columns:1fr}}\r\n.cdrill .card{background:var(--paper);border:1px solid var(--line);border-radius:var(--r);box-shadow:var(--shadow)}\r\n\r\n\/* ---------- toolbar \/ context ---------- *\/\r\n.cdrill .toolbar{display:flex;gap:10px;align-items:center;flex-wrap:wrap;padding:0 0 16px}\r\n.cdrill .search{flex:1;min-width:190px;position:relative}\r\n.cdrill .search input{width:100%;padding:11px 15px 11px 38px;border:1.5px solid var(--line);border-radius:11px;background:var(--paper)}\r\n.cdrill .search svg{position:absolute;left:13px;top:50%;transform:translateY(-50%);width:16px;height:16px;color:var(--slate)}\r\n.cdrill .tgl{display:flex;align-items:center;gap:8px;padding:10px 15px;border:1.5px solid var(--line);border-radius:11px;\r\n  background:var(--paper);font-weight:600;font-size:13.5px;color:var(--slate);white-space:nowrap}\r\n.cdrill .tgl[aria-pressed=true]{border-color:var(--blue-700);background:var(--blue-50);color:var(--blue-800)}\r\n.cdrill .ctxbar{display:flex;align-items:center;gap:12px;flex-wrap:wrap;background:var(--paper);\r\n  border:1px solid var(--line);border-left:4px solid var(--blue-700);border-radius:0 12px 12px 0;\r\n  padding:13px 18px;margin:0 0 16px;box-shadow:var(--shadow)}\r\n.cdrill .ctxlab{font-size:10.5px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\r\n.cdrill .ctxsel{flex:1;min-width:210px;max-width:560px;padding:9px 12px;border:1.5px solid var(--line);border-radius:10px;\r\n  background:var(--paper);font-weight:700;font-size:14.5px;color:var(--ink);cursor:pointer}\r\n.cdrill .ctxmeta{font-size:12.5px;color:var(--slate);font-weight:600;white-space:nowrap}\r\n\r\n\/* ---------- chapter chips ---------- *\/\r\n.cdrill .chapcard{margin:0 0 16px;overflow:hidden}\r\n.cdrill .chaphead{display:flex;align-items:center;gap:10px;flex-wrap:wrap;padding:11px 18px;\r\n  background:linear-gradient(90deg,var(--blue-50),#EDF3FF);border-bottom:1px solid var(--line)}\r\n.cdrill .chapcard{border-radius:var(--r)}\r\n.cdrill .chaplist{border-radius:0 0 var(--r) var(--r);overflow:hidden}\r\n.cdrill .chaphead b{font-size:13.5px;font-weight:800;color:var(--blue-800);display:flex;align-items:center;gap:8px}\r\n.cdrill .chaphead i{font-style:normal;font-size:12px;color:var(--slate);font-weight:600}\r\n.cdrill .chaphead .meta{margin-left:auto;font-size:12px;color:var(--slate);font-weight:700;white-space:nowrap}\r\n.cdrill .chaplist{display:grid;grid-template-columns:1fr;gap:1px;padding:0;background:var(--line)}\r\n@media(min-width:900px){.cdrill .chaplist{grid-template-columns:1fr 1fr}}\r\n.cdrill .chapchip{display:grid;grid-template-columns:26px minmax(0,1fr) auto auto;align-items:center;gap:10px;\r\n  padding:10px 16px;border:0;background:var(--paper);text-align:left;transition:background .13s;width:100%}\r\n.cdrill .chapchip:hover{background:var(--blue-50)}\r\n.cdrill .chapchip .no{font-size:11px;font-weight:800;color:var(--slate);font-variant-numeric:tabular-nums}\r\n.cdrill .chapchip .cn{font-size:12.6px;font-weight:600;color:var(--ink);letter-spacing:-.005em;\r\n  overflow:hidden;text-overflow:ellipsis;white-space:nowrap;text-transform:none}\r\n.cdrill .chapchip .cw{flex:none;font-size:10.5px;font-weight:800;background:var(--gold-bg);color:#8A6206;\r\n  border:1px solid #F2DFAE;padding:2px 8px;border-radius:99px;white-space:nowrap}\r\n.cdrill .chapchip .cc{flex:none;font-size:11px;font-weight:800;background:var(--blue-100);color:var(--blue-800);\r\n  min-width:30px;padding:3px 8px;border-radius:6px;text-align:center;font-variant-numeric:tabular-nums}\r\n.cdrill .chapchip[aria-pressed=true]{background:var(--blue-50);box-shadow:inset 3px 0 0 var(--blue-700)}\r\n.cdrill .chapchip[aria-pressed=true] .cn{color:var(--blue-800);font-weight:700}\r\n.cdrill .chapchip[aria-pressed=true] .cc{background:var(--blue-700);color:#fff}\r\n.cdrill .chapchip .done{flex:none;font-size:10.5px;font-weight:800;color:var(--ok)}\r\n\/* attempted \/ total on every chapter chip, so the chapter list shows where you\r\n   have been without opening each chapter *\/\r\n.cdrill .chapchip .cc.seen{background:var(--gold-bg);color:#8A6206;box-shadow:inset 0 0 0 1px #F2DFAE}\r\n.cdrill .chapchip .cc.full{background:var(--ok-bg);color:var(--ok);box-shadow:inset 0 0 0 1px #A9DEC6}\r\n.cdrill .chapchip[aria-pressed=true] .cc.seen,\r\n.cdrill .chapchip[aria-pressed=true] .cc.full{background:#fff}\r\n\r\n\/* ---------- question ---------- *\/\r\n.cdrill .qhead{display:flex;align-items:center;justify-content:space-between;gap:10px;flex-wrap:wrap;\r\n  background:linear-gradient(135deg,#F1F5FB 0%,#E4ECFB 100%);border-bottom:1px solid var(--line);\r\n  border-radius:var(--r) var(--r) 0 0;padding:13px 20px}\r\n.cdrill .qcount{font-family:var(--serif);font-weight:600;color:var(--blue-900);font-size:16.3px;letter-spacing:0}\r\n.cdrill .qmeta{display:flex;gap:8px;align-items:center;flex-wrap:wrap}\r\n.cdrill .badge-ch{display:flex;align-items:center;gap:7px;background:linear-gradient(180deg,var(--gold-lt),var(--gold));\r\n  color:#3A2A02;font-weight:800;font-size:12px;padding:6px 13px;border-radius:99px;max-width:340px}\r\n.cdrill .badge-ch span{overflow:hidden;text-overflow:ellipsis;white-space:nowrap}\r\n.cdrill .badge-w{display:flex;align-items:center;gap:6px;border:1.5px solid var(--gold-lt);color:#8A6206;\r\n  background:var(--gold-bg);font-weight:700;font-size:12px;padding:5px 12px;border-radius:99px}\r\n.cdrill .badge-m{font-weight:700;font-size:12px;padding:5px 12px;border-radius:99px;background:var(--blue-100);color:var(--blue-800)}\r\n.cdrill .qtags{display:flex;gap:6px;flex-wrap:wrap}\r\n.cdrill .qtag{font-weight:800;font-size:11.5px;padding:5px 11px;border-radius:99px;white-space:nowrap}\r\n.cdrill .qtag.weak{background:var(--bad-bg);color:var(--bad);border:1px solid #F3C2C6}\r\n.cdrill .qtag.flag{background:var(--gold-bg);color:#8A6206;border:1px solid #F2DFAE}\r\n.cdrill .qtag.done{background:var(--ok-bg);color:var(--ok);border:1px solid #A9DEC6}\r\n.cdrill .badge-m.weak{background:var(--bad-bg);color:var(--bad)}\r\n.cdrill .qbody{padding:22px}\r\n.cdrill .stem{font-family:var(--serif) !important;font-size:18.5px !important;line-height:1.7;\r\n  font-weight:600;margin:0 0 18px;color:#161b26;text-align:justify;hyphens:auto;-webkit-hyphens:auto}\r\n.cdrill .stem b{font-weight:700}\r\n.cdrill .qno{font-family:var(--serif);font-weight:700;color:#8A6206;margin-right:7px;\r\n  hyphens:none;-webkit-hyphens:none}\r\n.cdrill .qsheet{background:#fffef9;border:1px solid #e9e3d2;border-left:4px solid var(--gold);\r\n  border-radius:12px;padding:20px 22px;margin:0 0 18px}\r\n.cdrill .qsheet .lead,\r\n.cdrill .qsheet .intro,\r\n.cdrill .qsheet .close{font-family:var(--serif) !important;font-size:18.5px !important;line-height:1.7;\r\n  font-weight:600;color:#161b26;text-align:justify;hyphens:auto;-webkit-hyphens:auto}\r\n.cdrill .qsheet .intro{margin:16px 0 0}\r\n.cdrill .qsheet .close{margin:16px 0 0;text-align:left;hyphens:none;-webkit-hyphens:none}\r\n.cdrill .stmts{list-style:none;counter-reset:s;margin:4px 0 0;padding:0;display:block}\r\n.cdrill .stmts li{counter-increment:s;display:grid;grid-template-columns:30px 1fr;gap:4px;align-items:baseline;\r\n  font-family:var(--serif) !important;font-size:18.5px !important;font-weight:600;line-height:1.65;color:#161b26;\r\n  margin:12px 0 0 14px;text-align:justify;hyphens:auto;-webkit-hyphens:auto}\r\n.cdrill .stmts li::before{content:counter(s) \".\";font-family:var(--serif);font-weight:600;font-size:18.5px;color:#161b26}\r\n.cdrill .lists{display:grid;grid-template-columns:1fr 1fr;gap:34px;margin:18px 0 0}\r\n@media(max-width:760px){.cdrill .lists{grid-template-columns:1fr;gap:22px}}\r\n.cdrill .lcol h5{margin:0 0 10px;padding:0 0 9px;border-bottom:1px solid #DCD3BE;font-size:12px;font-weight:800;color:var(--ink)}\r\n.cdrill .lcol ul{list-style:none;margin:0;padding:0;display:grid;gap:12px}\r\n.cdrill .lcol li{display:grid;grid-template-columns:28px 1fr;align-items:baseline;\r\n  font-family:var(--serif) !important;font-size:17.5px;font-weight:600;line-height:1.6;color:#161b26}\r\n.cdrill .lcol li b{font-family:var(--serif);font-weight:600;font-size:17.3px;color:#8A6206}\r\n\r\n\/* options as bordered cards, matching the other pages *\/\r\n.cdrill .opts{display:flex;flex-direction:column;gap:9px}\r\n.cdrill .opt{font-family:var(--serif) !important;padding:12px 16px;border:1.5px solid var(--line);\r\n  border-radius:12px;cursor:pointer;display:flex;align-items:flex-start;gap:12px;transition:all .25s;\r\n  background:#fff;text-align:left;width:100%;-webkit-user-select:none;user-select:none}\r\n.cdrill .opt .txt{font-family:var(--serif) !important;font-size:18.5px !important;line-height:1.6;\r\n  color:#161b26;flex:1;min-width:0}\r\n.cdrill .opt:hover:not(:disabled){border-color:#5F86F0;background:#F6F9FF;transform:translateX(4px)}\r\n.cdrill .opt:disabled{cursor:default;opacity:1;transform:none}\r\n.cdrill .key{min-width:34px;font-family:var(--serif) !important;font-weight:600;font-size:17.3px !important;\r\n  color:#161b26;flex-shrink:0;line-height:1.6}\r\n.cdrill .opt.sel{border-color:var(--blue-700);background:#EFF5FF;box-shadow:0 0 0 1px var(--blue-700)}\r\n.cdrill .opt.sel::after{content:\"Selected\";font-family:'Plus Jakarta Sans',sans-serif;font-weight:800;\r\n  font-size:10.5px;letter-spacing:.08em;text-transform:uppercase;color:var(--blue-800);align-self:center;white-space:nowrap}\r\n.cdrill .opt.right{border-color:var(--ok);background:#F0FDF6;box-shadow:0 0 0 1px var(--ok)}\r\n.cdrill .opt.right .key{color:#086945}\r\n.cdrill .opt.wrong{border-color:var(--bad);background:#FEF4F4;box-shadow:0 0 0 1px var(--bad)}\r\n.cdrill .opt.wrong .key{color:#A81F2B}\r\n.cdrill .mark{margin-left:auto;font-family:'Plus Jakarta Sans',sans-serif;font-weight:800;font-size:10.5px;\r\n  letter-spacing:.08em;text-transform:uppercase;white-space:nowrap;align-self:center}\r\n.cdrill .mark.r{color:var(--ok)} .cdrill .mark.w{color:var(--bad)}\r\n@media(prefers-reduced-motion:reduce){.cdrill .opt:hover:not(:disabled){transform:none}}\r\n.cdrill .hint{margin:12px 0 0;font-size:13.5px;font-weight:600;color:#8A6206;background:var(--gold-bg);\r\n  border:1px solid #F2DFAE;border-radius:10px;padding:10px 14px}\r\n.cdrill .actions{display:flex;gap:9px;flex-wrap:wrap;margin-top:18px;align-items:center}\r\n.cdrill .btn{padding:11px 20px;border-radius:11px;font-weight:700;font-size:14px;background:var(--blue-700);color:#fff;transition:.15s}\r\n.cdrill .btn:hover{background:var(--blue-800)}\r\n.cdrill .btn:disabled{opacity:.4;cursor:not-allowed}\r\n.cdrill .btn.ghost{background:var(--paper);border:1.5px solid var(--line);color:var(--ink)}\r\n.cdrill .btn.ghost:hover{border-color:var(--blue-700);color:var(--blue-800);background:var(--blue-50)}\r\n.cdrill .flagbtn{display:flex;align-items:center;gap:7px;padding:11px 18px;border-radius:11px;font-weight:700;font-size:14px;\r\n  border:1.5px solid var(--line);background:var(--paper);color:var(--slate);margin-left:auto;transition:.15s}\r\n.cdrill .flagbtn:hover{border-color:var(--gold);color:#8A6206;background:var(--gold-bg)}\r\n.cdrill .flagbtn[aria-pressed=true]{border-color:var(--gold);background:linear-gradient(180deg,var(--gold-lt),var(--gold));color:#3A2A02}\r\n.cdrill .kbd{display:inline-block;font-family:ui-monospace,Menlo,monospace;font-size:10.5px;padding:3px 6px;background:#fff;\r\n  border:1px solid var(--line);border-bottom-width:2px;border-radius:4px;font-weight:700}\r\n.cdrill .keys{margin-top:14px;padding-top:12px;border-top:1px dashed var(--line);font-size:11.5px;color:var(--slate);\r\n  display:flex;gap:14px;flex-wrap:wrap;font-weight:600}\r\n@media(max-width:700px){.cdrill .keys{display:none}}\r\n\r\n.cdrill .verdict{display:flex;align-items:center;gap:10px;font-weight:800;font-size:14px;margin:20px 0 0}\r\n.cdrill .verdict.r{color:var(--ok)} .cdrill .verdict.w{color:var(--bad)}\r\n.cdrill .expl{margin-top:12px;border:1px solid var(--line);border-left:4px solid var(--gold);border-radius:0 12px 12px 0;\r\n  background:#FCFDFF;padding:16px 18px;font-size:14.2px;line-height:1.68}\r\n.cdrill .expl .body{font-family:'Newsreader',Georgia,serif;font-size:16px;line-height:1.7}\r\n.cdrill .expl b{color:var(--blue-800)}\r\n.cdrill .expl-h{font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800;margin-bottom:8px}\r\n\r\n\/* FIXED: this rule had lost its selector, which made the CSS parser\r\n   swallow the .chip:hover rule that follows it. *\/\r\n.cdrill .chip{display:inline-flex;align-items:center;gap:6px;padding:7px 13px;border-radius:99px;\r\n  border:1px solid #CBD8F6;background:var(--blue-50);\r\n  font-weight:600;font-size:13px;color:var(--blue-800);transition:.14s}\r\n.cdrill .chip:hover:not(:disabled){background:var(--blue-700);border-color:var(--blue-700);color:#fff}\r\n.cdrill .ai-out{margin-top:12px;background:var(--paper);border:1px solid var(--line);border-radius:10px;padding:14px 16px;\r\n  font-size:14px;line-height:1.65}\r\n.cdrill .ai-out b{color:var(--blue-800)}\r\n.cdrill .offline{margin-top:12px;padding-top:10px;border-top:1px dashed #CBD8F6;font-size:11.5px;color:var(--slate);line-height:1.5}\r\n.cdrill .dots span{display:inline-block;width:6px;height:6px;border-radius:99px;background:var(--blue-700);margin-right:4px;animation:cdb 1.1s infinite}\r\n.cdrill .dots span:nth-child(2){animation-delay:.16s} .cdrill .dots span:nth-child(3){animation-delay:.32s}\r\n@keyframes cdb{0%,80%{opacity:.25;transform:translateY(0)}40%{opacity:1;transform:translateY(-3px)}}\r\n\r\n\/* ---------- rail ---------- *\/\r\n.cdrill .rail{display:grid;gap:16px;align-content:start}\r\n.cdrill .rail .card{padding:16px}\r\n.cdrill .rail h3{margin:0;font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\r\n.cdrill .score{display:flex;align-items:baseline;gap:8px;margin:10px 0 4px}\r\n.cdrill .score b{font-size:32px;font-weight:800;letter-spacing:-.03em}\r\n.cdrill .score i{font-style:normal;color:var(--slate);font-size:13px;font-weight:600}\r\n.cdrill .bar{height:7px;border-radius:99px;background:var(--wash);overflow:hidden;margin-top:10px}\r\n.cdrill .bar>i{display:block;height:100%;background:linear-gradient(90deg,var(--ok),#37B37E);border-radius:99px;transition:width .4s}\r\n.cdrill .mini{display:flex;justify-content:space-between;font-size:12.5px;color:var(--slate);margin-top:8px;font-weight:600}\r\n.cdrill .streak{display:flex;gap:4px;margin-top:12px}\r\n.cdrill .streak i{flex:1;height:26px;border-radius:5px;background:var(--wash);border:1px solid var(--line)}\r\n.cdrill .streak i.r{background:var(--ok-bg);border-color:#A9DEC6}\r\n.cdrill .streak i.w{background:var(--bad-bg);border-color:#F3C2C6}\r\n.cdrill .nav-head{display:flex;align-items:center;justify-content:space-between;gap:10px;padding:13px 16px;\r\n  border-bottom:1px solid var(--line);flex-wrap:nowrap}\r\n.cdrill .nav-head b{font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\r\n.cdrill .navtoggle{flex:none;white-space:nowrap;min-width:56px;text-align:center;\r\n  font-size:12px;font-weight:800;color:var(--blue-800);padding:5px 12px;border-radius:7px;\r\n  border:1px solid var(--line);background:var(--paper);letter-spacing:.02em;transition:.14s}\r\n.cdrill .nav-head b{min-width:0;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}\r\n.cdrill .navtoggle:hover{border-color:var(--blue-700);background:var(--blue-50)}\r\n.cdrill .navgrid{display:grid;grid-template-columns:repeat(6,minmax(0,1fr));gap:6px;\r\n  padding:14px 16px 12px;max-height:238px;overflow-y:auto;overflow-x:hidden}\r\n.cdrill .navgrid::-webkit-scrollbar{width:6px}\r\n.cdrill .navgrid::-webkit-scrollbar-thumb{background:#CBD5E1;border-radius:99px}\r\n.cdrill .navgrid::-webkit-scrollbar-track{background:transparent}\r\n.cdrill .nq{position:relative;box-sizing:border-box;width:100%;min-width:0;height:34px;padding:0;margin:0;\r\n  border-radius:8px;border:1px solid var(--line);background:var(--paper);\r\n  font-family:'Plus Jakarta Sans',system-ui,sans-serif;font-weight:700;font-size:11.5px;line-height:1;\r\n  color:var(--slate);display:flex;align-items:center;justify-content:center;overflow:visible;\r\n  transition:background .12s,border-color .12s,color .12s;font-variant-numeric:tabular-nums;letter-spacing:-.02em}\r\n.cdrill .nq:hover{border-color:var(--blue-700);color:var(--blue-800);background:var(--blue-50)}\r\n@media(max-width:960px){.cdrill .navgrid{grid-template-columns:repeat(10,minmax(0,1fr))}}\r\n@media(max-width:520px){.cdrill .navgrid{grid-template-columns:repeat(7,minmax(0,1fr))}}\r\n.cdrill .nq.r{background:var(--ok-bg);border-color:#8FD3B6;color:#086945}\r\n.cdrill .nq.w{background:var(--bad-bg);border-color:#F0AEB4;color:#A81F2B}\r\n\/* the current cell keeps its right\/wrong colour and takes a ring instead, so a\r\n   question you have just answered never looks untouched while it is on screen *\/\r\n.cdrill .nq.past{opacity:.55}\r\n.cdrill .nq.cur{border-color:var(--blue-700);box-shadow:0 0 0 2px rgba(39,87,232,.30)}\r\n.cdrill .nq.cur:not(.r):not(.w){background:var(--blue-700);color:#fff}\r\n.cdrill .nq .fl{position:absolute;top:-5px;right:-4px;font-size:9.5px;line-height:1;\r\n  filter:drop-shadow(0 0 2px #fff)}\r\n.cdrill .nq.mastered::after{content:\"\";position:absolute;bottom:3px;left:50%;transform:translateX(-50%);\r\n  width:4px;height:4px;border-radius:99px;background:var(--ok)}\r\n.cdrill .legend{display:flex;gap:12px;flex-wrap:wrap;font-size:10.5px;color:var(--slate);font-weight:600;\r\n  padding:10px 16px 14px;border-top:1px solid var(--line);margin-top:4px}\r\n.cdrill .legend i{display:inline-block;width:9px;height:9px;border-radius:3px;margin-right:5px;vertical-align:-1px}\r\n\r\n\/* ---------- performance ---------- *\/\r\n.cdrill .perf{padding:24px 24px 32px;display:grid;gap:34px}\r\n.cdrill .ph{margin:0 0 10px;font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\r\n\r\n\/* ---------- performance blocks ---------- *\/\r\n.cdrill .pblock{border:1px solid var(--line);border-radius:16px;background:var(--paper);overflow:hidden}\r\n.cdrill .pbh{display:flex;align-items:flex-start;gap:16px;padding:20px 24px 18px;\r\n  background:linear-gradient(180deg,#FBFCFF,#F6F9FF);border-bottom:1px solid var(--line)}\r\n.cdrill .pbh .txt{flex:1;min-width:0}\r\n.cdrill .pbh h4{font-size:17px;font-weight:800;letter-spacing:-.015em;color:var(--ink);margin:0 0 7px;\r\n  display:flex;align-items:center;gap:9px}\r\n.cdrill .pbh h4 .dot{width:7px;height:7px;border-radius:99px;background:var(--gold);flex:none}\r\n.cdrill .pbh p{font-size:13px;color:var(--slate);line-height:1.6;margin:0}\r\n.cdrill .pbh .pbtag{flex:none;font-size:10.5px;font-weight:800;letter-spacing:.07em;text-transform:uppercase;\r\n  color:var(--blue-800);background:var(--blue-100);border-radius:99px;padding:6px 13px;white-space:nowrap}\r\n.cdrill .bars{padding:8px 24px 18px}\r\n.cdrill .subhead{display:flex;align-items:baseline;gap:10px;flex-wrap:wrap;padding:18px 24px 2px;\r\n  border-top:1px solid #EEF2F9;margin-top:6px}\r\n.cdrill .subhead:first-of-type{border-top:0;margin-top:0}\r\n.cdrill .subhead h5{font-size:12.5px;font-weight:800;color:var(--ink);letter-spacing:.01em;margin:0}\r\n.cdrill .subhead span{font-size:11.8px;color:var(--slate);font-weight:600}\r\n.cdrill .hero2{display:grid;grid-template-columns:260px 1fr;gap:18px}\r\n@media(max-width:860px){.cdrill .hero2{grid-template-columns:1fr}}\r\n.cdrill .ring-card{background:linear-gradient(150deg,var(--blue-900),var(--blue-800) 70%,var(--blue-700));border-radius:var(--r);\r\n  padding:24px 20px;color:#fff;text-align:center;display:flex;flex-direction:column;align-items:center;justify-content:center}\r\n.cdrill .ring{position:relative;width:150px;height:150px}\r\n.cdrill .ring svg{transform:rotate(-90deg)}\r\n.cdrill .ring .bg{fill:none;stroke:rgba(255,255,255,.14);stroke-width:11}\r\n.cdrill .ring .fg{fill:none;stroke:var(--gold-lt);stroke-width:11;stroke-linecap:round;transition:stroke-dashoffset 1s ease}\r\n.cdrill .ring-txt{position:absolute;inset:0;display:flex;flex-direction:column;align-items:center;justify-content:center}\r\n.cdrill .ring-txt b{font-size:40px;font-weight:800;color:var(--gold-lt);letter-spacing:-.03em;line-height:1}\r\n.cdrill .ring-txt span{font-size:9.5px;letter-spacing:.12em;text-transform:uppercase;color:#BFDBFE;margin-top:5px;font-weight:700}\r\n.cdrill .verdict2{margin-top:14px;font-size:13.4px;color:#DBEAFE;line-height:1.55}\r\n.cdrill .verdict2 b{color:#fff}\r\n.cdrill .coach{border:1px solid var(--line);border-radius:var(--r);padding:18px 20px;background:var(--paper)}\r\n.cdrill .coach h4{font-size:14.5px;font-weight:800;margin-bottom:12px;display:flex;gap:8px;align-items:center}\r\n.cdrill .reco{display:flex;gap:12px;padding:11px 0;border-bottom:1px dashed var(--line);align-items:flex-start}\r\n.cdrill .reco:last-child{border-bottom:0}\r\n.cdrill .reco .ic{width:30px;height:30px;border-radius:8px;display:grid;place-items:center;font-size:13px;flex:none;margin-top:1px}\r\n.cdrill .reco .ic.hot{background:var(--bad-bg);color:var(--bad)}\r\n.cdrill .reco .ic.warm{background:var(--gold-bg);color:#8A6206}\r\n.cdrill .reco .ic.cool{background:var(--blue-100);color:var(--blue-800)}\r\n.cdrill .reco .ic.good{background:var(--ok-bg);color:var(--ok)}\r\n.cdrill .reco p{font-size:13.8px;line-height:1.55}\r\n.cdrill .reco .go{margin-left:auto;flex:none;background:var(--blue-50);color:var(--blue-800);border:1px solid #D4E2FB;\r\n  border-radius:8px;padding:6px 12px;font-size:11.5px;font-weight:800;white-space:nowrap;transition:.15s}\r\n.cdrill .reco .go:hover{background:var(--blue-700);color:#fff}\r\n.cdrill .planner{background:linear-gradient(135deg,#FFFDF6,#FFF8E8);border:1px solid #EADFC2;border-left:4px solid var(--gold);\r\n  border-radius:0 var(--r) var(--r) 0;padding:18px 20px;display:flex;align-items:center;justify-content:space-between;gap:18px;flex-wrap:wrap}\r\n.cdrill .planner h4{font-size:17px;font-weight:800;margin-bottom:5px;letter-spacing:-.01em}\r\n.cdrill .planner p{font-size:13px;color:var(--slate);line-height:1.55;max-width:62ch}\r\n.cdrill .pbtns{display:flex;gap:10px;flex-wrap:wrap}\r\n.cdrill .pbtn{padding:11px 18px;border:1.5px solid var(--gold);border-radius:11px;background:#fff;color:#8A6206;\r\n  font-weight:800;font-size:13.5px;display:flex;gap:7px;align-items:center;white-space:nowrap;transition:.15s}\r\n.cdrill .pbtn:hover{background:var(--gold-bg)}\r\n.cdrill .pbtn.primary{background:linear-gradient(180deg,var(--gold-lt),var(--gold));color:#3A2A02;border-color:var(--gold)}\r\n.cdrill .kpis{display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:12px}\r\n.cdrill .kpi{border:1px solid var(--line);border-radius:12px;padding:15px;background:linear-gradient(180deg,#fff,var(--blue-50))}\r\n.cdrill .kpi b{display:block;font-size:26px;font-weight:800;letter-spacing:-.03em}\r\n.cdrill .kpi span{font-size:11.5px;color:var(--slate);font-weight:700;text-transform:uppercase;letter-spacing:.06em}\r\n.cdrill .tblwrap{overflow-x:auto;border:1px solid var(--line);border-radius:12px;background:#fff}\r\n.cdrill table.perf-t{border-collapse:collapse;width:100%;font-size:13px;min-width:760px}\r\n.cdrill table.perf-t th,.cdrill table.perf-t td{padding:10px;border-bottom:1px solid #EEF2F9;text-align:center;vertical-align:middle}\r\n.cdrill table.perf-t thead th{background:var(--blue-900);color:#fff;font-weight:700;font-size:11px;letter-spacing:.05em;text-transform:uppercase}\r\n.cdrill table.perf-t th:first-child,.cdrill table.perf-t td:first-child{text-align:left;padding-left:14px}\r\n.cdrill table.perf-t td:first-child{font-weight:700;max-width:280px;line-height:1.35;background:#FBFCFE}\r\n.cdrill .sub{display:block;font-size:10.6px;color:var(--slate);font-weight:600;margin-top:3px}\r\n.cdrill .tbar{height:6px;border-radius:99px;background:var(--wash);overflow:hidden;min-width:80px}\r\n.cdrill .tbar>i{display:block;height:100%;border-radius:99px}\r\n.cdrill .tag{display:inline-block;font-size:10.4px;font-weight:800;padding:3px 9px;border-radius:99px;text-transform:uppercase;letter-spacing:.04em}\r\n.cdrill .tag.hot{background:var(--bad-bg);color:var(--bad)}\r\n.cdrill .tag.warm{background:var(--gold-bg);color:#8A6206}\r\n.cdrill .tag.ok{background:var(--blue-100);color:var(--blue-800)}\r\n.cdrill .tag.good{background:var(--ok-bg);color:var(--ok)}\r\n.cdrill .tag.na{background:#F1F5F9;color:var(--slate)}\r\n.cdrill .mini-go{border:1px solid var(--line);border-radius:8px;padding:5px 10px;font-size:11.2px;font-weight:800;color:var(--blue-800);transition:.15s}\r\n.cdrill .mini-go:hover{background:var(--blue-700);color:#fff;border-color:var(--blue-700)}\r\n.cdrill .lrow{display:grid;grid-template-columns:minmax(150px,1.2fr) 2.4fr 96px;gap:18px;align-items:center;\r\n  padding:12px 10px;border-radius:9px;transition:background .13s;margin:0 -10px}\r\n.cdrill .lrow:hover{background:#FAFCFF}\r\n.cdrill .lrow+.lrow{border-top:1px solid #F1F5FB}\r\n@media(max-width:620px){.cdrill .lrow{grid-template-columns:1fr auto;row-gap:6px}.cdrill .lrow .ltrack{grid-column:1\/-1}}\r\n.cdrill .lname{font-size:13.4px;font-weight:700;line-height:1.35}\r\n.cdrill .lsub{display:block;font-size:10.8px;font-weight:600;color:var(--slate);margin-top:4px}\r\n.cdrill .ltrack{background:#EEF2F9;border-radius:99px;height:11px;overflow:hidden;\r\n  box-shadow:inset 0 1px 2px rgba(16,32,74,.05)}\r\n.cdrill .lfill{height:100%;border-radius:99px;transition:width .8s cubic-bezier(.22,.9,.28,1)}\r\n.cdrill .lval{text-align:right;font-size:16px;font-weight:800;letter-spacing:-.02em}\r\n.cdrill .lval small{display:block;font-size:10px;font-weight:700;color:var(--slate);text-transform:uppercase;letter-spacing:.05em;margin-top:2px}\r\n.cdrill .split{display:grid;grid-template-columns:1fr 1fr;gap:16px}\r\n@media(max-width:860px){.cdrill .split{grid-template-columns:1fr}}\r\n.cdrill .panel{border:1px solid var(--line);border-radius:12px;padding:16px 18px}\r\n.cdrill .rev{display:flex;align-items:center;gap:10px;width:100%;text-align:left;background:#FAFBFE;border-left:3px solid var(--gold);\r\n  border-radius:8px;padding:10px 12px;margin-bottom:8px;font-size:12.6px;transition:.15s}\r\n.cdrill .rev:hover{background:var(--gold-bg);transform:translateX(3px)}\r\n.cdrill .rev .n{font-weight:800;color:#8A6206;flex:none}\r\n.cdrill .rev .t{flex:1;color:var(--slate);white-space:nowrap;overflow:hidden;text-overflow:ellipsis}\r\n.cdrill .rev .d{background:var(--gold);color:#3A2A02;padding:2px 8px;border-radius:99px;font-size:10.2px;font-weight:800;white-space:nowrap}\r\n.cdrill .danger{border:1px dashed #F3C2C6;border-radius:12px;background:#FFFAFA;padding:16px 18px;\r\n  display:flex;align-items:center;justify-content:space-between;gap:14px;flex-wrap:wrap}\r\n.cdrill .danger p{font-size:13px;color:var(--slate);flex:1;min-width:220px;line-height:1.6}\r\n.cdrill .danger b{color:var(--bad)}\r\n.cdrill .dbtn{padding:11px 20px;background:#fff;border:1.5px solid #F3C2C6;border-radius:11px;color:var(--bad);\r\n  font-size:13px;font-weight:800;white-space:nowrap;transition:.15s}\r\n.cdrill .dbtn:hover{background:var(--bad);border-color:var(--bad);color:#fff}\r\n\/* saving status \u2014 always on screen, so a broken save is never silent *\/\r\n.cdrill .diag{font-size:11.6px;line-height:1.75;color:var(--slate);font-weight:600;\r\n  font-variant-numeric:tabular-nums;word-break:break-word}\r\n.cdrill .diag b{color:var(--ink);font-weight:800}\r\n.cdrill .diag .good{color:var(--ok);font-weight:800}\r\n.cdrill .diag .bad{color:var(--bad);font-weight:800}\r\n.cdrill .diag .off{color:#8A6206;font-weight:800}\r\n.cdrill #diagCard.broken{border-color:#F3C2C6;background:#FFFAFA}\r\n.cdrill .diagwarn{display:none;margin-top:9px;padding:9px 11px;border-radius:9px;\r\n  background:var(--bad-bg);border:1px solid #F3C2C6;color:var(--bad);font-size:11.8px;\r\n  font-weight:700;line-height:1.5}\r\n.cdrill #diagCard.broken .diagwarn{display:block}\r\n.cdrill .empty{text-align:center;padding:40px 20px;color:var(--slate)}\r\n.cdrill .empty b{display:block;color:var(--ink);font-size:16px;margin-bottom:6px}\r\n.cdrill .toast{position:fixed;bottom:26px;left:50%;transform:translateX(-50%);background:var(--blue-900);color:#fff;\r\n  padding:12px 22px;border-radius:11px;font-weight:700;font-size:13.5px;z-index:9999;display:none;box-shadow:var(--shadow)}\r\n.cdrill .toast.show{display:block}\r\n.cdrill .toast.ok{background:var(--ok)}\r\n\r\n\/* ---------- content protection ---------- *\/\r\n.cdrill{-webkit-user-select:none;-moz-user-select:none;-ms-user-select:none;user-select:none;\r\n  -webkit-touch-callout:none;-webkit-tap-highlight-color:transparent}\r\n\/* inputs must stay usable, or the search box cannot be edited *\/\r\n.cdrill input,.cdrill textarea,.cdrill select{-webkit-user-select:text;user-select:text}\r\n.cdrill.allow-select{-webkit-user-select:text;user-select:text}\r\n.cdrill img,.cdrill svg{-webkit-user-drag:none;user-drag:none;pointer-events:none}\r\n.cdrill .navtoggle,.cdrill .tab,.cdrill button{-webkit-user-drag:none}\r\n\/* screen obscured while the window is not in front *\/\r\n.cdrill.veiled .qbody,.cdrill.veiled .perf,.cdrill.veiled .chaplist,.cdrill.veiled .yearlist{\r\n  filter:blur(9px);transition:filter .12s}\r\n.cdrill .veilmsg{position:absolute;inset:0;display:none;align-items:center;justify-content:center;\r\n  background:rgba(244,247,253,.72);z-index:40;font-weight:800;font-size:13.5px;color:var(--blue-900);\r\n  text-align:center;padding:20px;border-radius:var(--r)}\r\n.cdrill.veiled .veilmsg{display:flex}\r\n.cdrill{position:relative}\r\n\/* what a print or PDF export gets instead of the paper *\/\r\n.cdrill-printblock{display:none}\r\n@media print{\r\n  .cdrill{display:none!important}\r\n  .cdrill-printblock{display:block!important;padding:60px 40px;text-align:center;\r\n    font-family:'Plus Jakarta Sans',system-ui,sans-serif;color:#12246E}\r\n  .cdrill-printblock h2{font-size:20px;font-weight:800;margin:0 0 10px}\r\n  .cdrill-printblock p{font-size:13.5px;color:#5B6B85;line-height:1.7;max-width:60ch;margin:0 auto}\r\n}\r\n\r\n\/* ---------- mobile ---------- *\/\r\n@media(max-width:640px){\r\n  .cdrill .wrap{padding:0 14px}\r\n\r\n  \/* hero: tighter, and the stat tiles share the row evenly *\/\r\n  .cdrill .hero{padding-top:18px}\r\n  .cdrill .hero h1{font-size:19px}\r\n  .cdrill .hero p{font-size:12.6px;margin-bottom:14px}\r\n  .cdrill .hstats{gap:7px}\r\n  .cdrill .hstat{flex:1 1 0;min-width:0;padding:8px 10px;text-align:center}\r\n  .cdrill .hstat b{font-size:17px}\r\n  .cdrill .hstat span{font-size:8.8px;letter-spacing:.06em}\r\n\r\n  \/* tabs scroll sideways instead of wrapping onto two lines *\/\r\n  .cdrill .tabs{margin-top:16px;gap:5px;flex-wrap:nowrap;overflow-x:auto;scrollbar-width:none;\r\n    -webkit-overflow-scrolling:touch}\r\n  .cdrill .tabs::-webkit-scrollbar{display:none}\r\n  .cdrill .tab{flex:none;padding:10px 15px;font-size:12.6px;gap:6px;white-space:nowrap}\r\n  .cdrill .tab[aria-selected=true]{padding-bottom:13px}\r\n\r\n  \/* THE FIX: pills were shrinking to fit instead of scrolling, which cut\r\n     every label in half. flex:none makes the row scroll as intended. *\/\r\n  .cdrill .filters .wrap{padding-top:11px;padding-bottom:11px;gap:8px;\r\n    -webkit-overflow-scrolling:touch}\r\n  .cdrill .pill-f{flex:none;padding:8px 14px;font-size:12.6px;gap:6px}\r\n  .cdrill .pill-f .n{font-size:10.5px;padding:2px 7px}\r\n\r\n  \/* toolbar stacks *\/\r\n  .cdrill .grid{padding:14px 0 40px;gap:14px}\r\n  .cdrill .toolbar{gap:8px;padding-bottom:12px}\r\n  .cdrill .search{flex:1 1 100%;min-width:0}\r\n  .cdrill .tgl{flex:1;justify-content:center;padding:9px 12px;font-size:12.6px}\r\n\r\n  \/* question card *\/\r\n  .cdrill .qhead{padding:11px 14px;gap:8px}\r\n  .cdrill .qcount{font-size:15px;width:100%}\r\n  .cdrill .qmeta{gap:6px}\r\n  .cdrill .badge-ch{max-width:100%;font-size:11px;padding:5px 11px}\r\n  .cdrill .badge-m,.cdrill .badge-src,.cdrill .qtag{font-size:10.6px;padding:4px 10px}\r\n  .cdrill .qbody{padding:16px 14px 18px}\r\n  .cdrill .qsheet{padding:15px 15px 16px;border-radius:0 9px 9px 0}\r\n  .cdrill .stem,.cdrill .qsheet .lead,.cdrill .qsheet .intro,.cdrill .qsheet .close,\r\n  .cdrill .stmts li,.cdrill .opt .txt{font-size:16.6px !important;line-height:1.6}\r\n  .cdrill .lists{grid-template-columns:1fr;gap:18px}\r\n  .cdrill .opt{padding:11px 13px;gap:9px}\r\n  .cdrill .key{min-width:28px;font-size:16px !important}\r\n  .cdrill .opt.sel::after{display:none}\r\n  .cdrill .actions{gap:7px}\r\n  .cdrill .btn{flex:1;padding:11px 14px;font-size:13.4px;text-align:center}\r\n  .cdrill .flagbtn{margin-left:0;flex:1 1 100%;justify-content:center;padding:11px 14px}\r\n  .cdrill .expl{padding:14px 15px}\r\n  .cdrill .expl .body{font-size:15.4px}\r\n\r\n  \/* chapter list and navigator *\/\r\n  .cdrill .chaphead{padding:10px 14px;gap:8px}\r\n  .cdrill .chaphead .meta{margin-left:0;flex:1 1 100%;white-space:normal}\r\n  .cdrill .chapchip{padding:10px 14px;gap:7px}\r\n  .cdrill .chapchip .cn{font-size:12.2px}\r\n  .cdrill .yearlist{padding:14px;gap:8px}\r\n  .cdrill .ychip{flex:1 1 calc(33.333% - 6px);min-width:0;padding:10px 8px}\r\n  .cdrill .navgrid{grid-template-columns:repeat(8,minmax(0,1fr));max-height:none}\r\n  .cdrill .rail .card{padding:14px}\r\n\r\n  \/* performance and analytics *\/\r\n  .cdrill .perf{padding:16px 14px 24px;gap:22px}\r\n  .cdrill .pbh{padding:16px 15px 14px;gap:10px}\r\n  .cdrill .pbh h4{font-size:15.4px}\r\n  .cdrill .pbh p{font-size:12.4px}\r\n  .cdrill .bars{padding:6px 15px 14px}\r\n  .cdrill .hero2{gap:14px}\r\n  .cdrill .ring-card{padding:20px 16px}\r\n  .cdrill .coach{padding:15px}\r\n  .cdrill .reco{gap:10px}\r\n  .cdrill .reco p{font-size:13px}\r\n  .cdrill .reco .go{margin-left:0;flex:1 1 100%;margin-top:6px}\r\n  .cdrill .planner{padding:15px;gap:12px}\r\n  .cdrill .pbtns{width:100%;gap:8px}\r\n  .cdrill .pbtn{flex:1 1 100%;justify-content:center;padding:12px 14px}\r\n  .cdrill .kpis{grid-template-columns:repeat(2,minmax(0,1fr));gap:9px}\r\n  .cdrill .kpi{padding:12px}\r\n  .cdrill .kpi b{font-size:22px}\r\n  .cdrill .kpi span{font-size:10.4px}\r\n  .cdrill .panel{padding:14px}\r\n  .cdrill .danger{padding:14px}\r\n  .cdrill .dbtn{width:100%}\r\n  .cdrill .cyc{padding:20px 14px 14px;gap:8px}\r\n  .cdrill .cycbar{min-width:42px}\r\n  .cdrill .toast{left:14px;right:14px;transform:none;text-align:center;bottom:16px}\r\n}\r\n@media(max-width:380px){\r\n  .cdrill .hstat b{font-size:15.5px}\r\n  .cdrill .navgrid{grid-template-columns:repeat(6,minmax(0,1fr))}\r\n  .cdrill .ychip{flex:1 1 calc(50% - 5px)}\r\n  .cdrill .kpis{grid-template-columns:1fr}\r\n}\r\n<\/style>\r\n\r\n<div class=\"cdrill\" id=\"cdRoot\">\r\n\r\n  <header class=\"hero\">\r\n    <div class=\"wrap\">\r\n      <div class=\"eyebrow\" id=\"cdEyebrow\">CSS ADDA \u00b7 PromotionExams.com<\/div>\r\n      <h1 id=\"cdTopic\">Chapter-wise Test Series<\/h1>\r\n      <p id=\"cdSub\">Chapter drills with a planner that builds your next sitting for you.<\/p>\r\n      <div class=\"hstats\">\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hQ\">0<\/b><span>Questions<\/span><\/div>\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hCh\">0<\/b><span>Chapters<\/span><\/div>\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hMastered\">0%<\/b><span>Mastered<\/span><\/div>\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hReady\">\u2014<\/b><span>Readiness<\/span><\/div>\r\n      <\/div>\r\n      <div class=\"tabs\" role=\"tablist\">\r\n        <button class=\"tab\" role=\"tab\" aria-selected=\"true\" data-tab=\"quiz\">\u270f\ufe0f Practice<\/button>\r\n        <button class=\"tab\" role=\"tab\" aria-selected=\"false\" data-tab=\"perf\">\ud83d\udcca My Performance <span class=\"pill hide\" id=\"perfPill\">!<\/span><\/button>\r\n      <\/div>\r\n    <\/div>\r\n  <\/header>\r\n  <div class=\"goldrule\"><\/div>\r\n\r\n  <div class=\"filters\" id=\"cdFilters\">\r\n    <div class=\"wrap\" role=\"group\" aria-label=\"Filter questions\">\r\n      <button class=\"pill-f\" data-f=\"all\" aria-pressed=\"true\">\ud83d\udccb All questions<span class=\"n tnum\" id=\"fAll\">0<\/span><\/button>\r\n      <button class=\"pill-f\" data-f=\"chapter\">\ud83d\udcda By chapter<\/button>\r\n      <button class=\"pill-f gold hide\" data-f=\"session\" id=\"pillSession\">\ud83e\udde9 <span id=\"sessLabel\">My session<\/span><span class=\"n tnum\" id=\"fSess\">0<\/span><\/button>\r\n      <button class=\"pill-f warn\" data-f=\"weak\">\u26a0\ufe0f Weak areas<span class=\"n tnum\" id=\"fWeak\">0<\/span><\/button>\r\n      <button class=\"pill-f\" data-f=\"flagged\">\ud83d\udd16 Flagged<span class=\"n tnum\" id=\"fFlag\">0<\/span><\/button>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"wrap\">\r\n    <!-- ============ PRACTICE ============ -->\r\n    <div class=\"grid\" id=\"viewQuiz\">\r\n      <div>\r\n        <div class=\"toolbar\">\r\n          <div class=\"search\">\r\n            <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\"><circle cx=\"11\" cy=\"11\" r=\"7\"\/><path d=\"M20 20l-3.5-3.5\"\/><\/svg>\r\n            <input id=\"cdSearch\" placeholder=\"Search a phrase or a rule number\" aria-label=\"Search questions\">\r\n          <\/div>\r\n          <button class=\"tgl\" id=\"tglUn\" aria-pressed=\"false\">\u25fb Unattempted only<\/button>\r\n          <button class=\"tgl\" id=\"tglReset\">\u21ba Reset session<\/button>\r\n        <\/div>\r\n\r\n        <section class=\"card chapcard hide\" id=\"chapPanel\">\r\n          <div class=\"chaphead\">\r\n            <b>\ud83d\udcda Filter by chapter<\/b><i id=\"chapHint\"><\/i>\r\n            <span class=\"meta\" id=\"ctxMeta\"><\/span>\r\n          <\/div>\r\n          <div class=\"chaplist\" id=\"chapList\" role=\"group\" aria-label=\"Choose chapter\"><\/div>\r\n        <\/section>\r\n\r\n        <section class=\"card hide\" id=\"emptyCard\">\r\n          <div class=\"qhead\"><span class=\"qcount\">Nothing to show<\/span><\/div>\r\n          <div class=\"empty\" id=\"emptyBody\"><\/div>\r\n        <\/section>\r\n\r\n        <section class=\"card\" id=\"qCard\">\r\n          <div class=\"qhead\">\r\n            <span class=\"qcount\" id=\"qCount\">Question 1 of 1<\/span>\r\n            <span class=\"qmeta\">\r\n              <span class=\"badge-m\" id=\"qMastery\">Not seen yet<\/span>\r\n              <span class=\"badge-ch\"><span id=\"qChap\">Chapter<\/span><\/span>\r\n              <span id=\"qTags\" class=\"qtags\"><\/span>\r\n            <\/span>\r\n          <\/div>\r\n          <div class=\"qbody\">\r\n            <p class=\"stem\" id=\"qStem\"><\/p>\r\n            <div class=\"opts\" id=\"qOpts\"><\/div>\r\n            <div class=\"actions\">\r\n              <button class=\"btn\" id=\"btnCheck\">Check answer<\/button>\r\n              <button class=\"btn ghost\" id=\"btnPrev\">\u2190 Previous<\/button>\r\n              <button class=\"btn ghost\" id=\"btnNext\">Next \u2192<\/button>\r\n              <button class=\"flagbtn\" id=\"btnFlag\" aria-pressed=\"false\"><span id=\"flagIco\">\ud83c\udff3\ufe0f<\/span><span id=\"flagTxt\">Flag for review<\/span><\/button>\r\n            <\/div>\r\n            <p class=\"hint hide\" id=\"pickHint\">Choose an option above, then check your answer.<\/p>\r\n\r\n            <div id=\"result\" class=\"hide\">\r\n              <div class=\"verdict\" id=\"verdict\"><\/div>\r\n              <div class=\"expl hide\" id=\"explCard\">\r\n                <div class=\"expl-h\">Source &amp; reasoning<\/div>\r\n                <div id=\"explBody\" class=\"body\"><\/div>\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n        <\/section>\r\n      <\/div>\r\n\r\n      <aside class=\"rail\">\r\n        <section class=\"card\" id=\"navCard\" style=\"padding:0\">\r\n          <div class=\"nav-head\"><b id=\"navTitle\">Navigator<\/b><button class=\"navtoggle\" id=\"navToggle\">Hide<\/button><\/div>\r\n          <div class=\"navgrid\" id=\"navGrid\"><\/div>\r\n          <div class=\"legend\">\r\n            <span><i style=\"background:var(--ok-bg);border:1.5px solid #8FD3B6\"><\/i>Correct<\/span>\r\n            <span><i style=\"background:var(--bad-bg);border:1.5px solid #F0AEB4\"><\/i>Wrong<\/span>\r\n            <span><i style=\"background:var(--ok)\"><\/i>Mastered<\/span>\r\n            <span><i style=\"background:var(--ok-bg);border:1.5px solid #8FD3B6;opacity:.55\"><\/i>Earlier sitting<\/span>\r\n          <\/div>\r\n        <\/section>\r\n        <div class=\"card\">\r\n          <h3>This session<\/h3>\r\n          <div class=\"score\"><b id=\"sPct\">\u2014<\/b><i id=\"sFrac\">0 of 0 correct<\/i><\/div>\r\n          <div class=\"bar\"><i id=\"sBar\" style=\"width:0\"><\/i><\/div>\r\n          <div class=\"mini\"><span id=\"sSeen\">0 attempted<\/span><span id=\"sLeft\">0 left here<\/span><\/div>\r\n          <div class=\"streak\" id=\"streak\"><\/div>\r\n        <\/div>\r\n        <div class=\"card\">\r\n          <h3 id=\"wHead\">Share on screen<\/h3>\r\n          <div class=\"score\"><b id=\"wPct\" style=\"color:#8A6206\">\u2014<\/b><i id=\"wUnit\">of this bank<\/i><\/div>\r\n          <p style=\"margin:8px 0 0;font-size:12.8px;color:var(--slate);line-height:1.55\" id=\"wNote\"><\/p>\r\n        <\/div>\r\n        <div class=\"card\" id=\"diagCard\">\r\n          <h3>Saving<\/h3>\r\n          <p class=\"diag\" id=\"diagLine\">checking\u2026<\/p>\r\n          <div class=\"diagwarn\" id=\"diagWarn\"><\/div>\r\n        <\/div>\r\n        <div class=\"card hide\" id=\"srcCard\">\r\n          <h3>Source text<\/h3>\r\n          <p style=\"margin:9px 0 12px;font-size:12.8px;color:var(--slate);line-height:1.55\">Every explanation here is drawn from the full text of the subject. Open it when a citation needs checking.<\/p>\r\n          <a class=\"btn\" id=\"srcLink\" href=\"#\" target=\"_blank\" rel=\"noopener\" style=\"display:block;text-align:center;text-decoration:none\">\ud83d\udcd6 Read the source<\/a>\r\n        <\/div>\r\n      <\/aside>\r\n    <\/div>\r\n\r\n    <!-- ============ PERFORMANCE ============ -->\r\n    <div class=\"hide\" id=\"viewPerf\">\r\n      <section class=\"card\" style=\"margin:20px 0 60px\">\r\n        <div class=\"qhead\"><span class=\"qcount\">My Performance<\/span><span class=\"badge-w\" id=\"perfCount\">0 attempted<\/span><\/div>\r\n        <div class=\"perf\" id=\"perfBody\"><\/div>\r\n      <\/section>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"veilmsg\" id=\"veilMsg\">Paused \u2014 bring this window back to the front to continue<\/div>\r\n  <div class=\"toast\" id=\"toast\"><\/div>\r\n<\/div>\r\n\r\n<div class=\"cdrill-printblock\">\r\n  <h2>This test series is not available in print<\/h2>\r\n  <p>The questions, explanations and your progress are licensed for use on\r\n     PromotionExams.com and cannot be printed or saved as a PDF. Please\r\n     work through them on screen.<\/p>\r\n<\/div>\r\n\r\n<script>\r\n(function(){\r\n\"use strict\";\r\n\r\n\/* =====================================================================\r\n   1. CONFIGURATION  \u2190 EDIT PER SUBJECT\r\n   ===================================================================== *\/\r\nconst CFG = {\r\n  quizId : 'budgetmanual-chapterwise',   \/\/ unique per subject \u2014 this is the progress key,\r\n                                    \/\/ so change it for every new page you publish\r\n  topic  : 'Budget Manual,2022 (including Contingency fund of India)',          \/\/ e.g. 'CCS (Conduct) Rules, 1964'\r\n  eyebrow: '',                      \/\/ e.g. 'UPSC SO \/ Steno LDCE \u00b7 Paper II' \u2014 leave blank to hide\r\n  sub    : 'Chapter drills with a planner that builds your next sitting for you.',\r\n\r\n  \/* --- SOURCE PAGE ---------------------------------------------------\r\n     The page on your site that carries the full text of this subject.\r\n     A \"Read the source\" card then appears in the rail. Leave it blank\r\n     and the card disappears.                                            *\/\r\n  sourceUrl   : '',                 \/\/ e.g. 'https:\/\/promotionexams.com\/your-source-page\/'\r\n  sourceLabel : 'full source text', \/\/ shown on the link\r\n\r\n  \/* --- IMPORTANCE ----------------------------------------------------\r\n     You set the importance of each chapter yourself, in chapterImportance\r\n     below. It drives the ranking, the study plan and the planner \u2014 the\r\n     bigger the number, the more of your next sitting that chapter gets.\r\n     It is never described as exam weightage, so it is safe on a subject\r\n     with no previous year papers.\r\n     Leave the whole map empty and the page falls back silently to each\r\n     chapter's share of the bank, and stops mentioning importance at all. *\/\r\n\r\n  masteryThreshold : 3,     \/\/ clean correct answers before a question counts as mastered\r\n  weakThreshold    : 1,     \/\/ wrong attempts before a question is flagged weak\r\n\r\n  priorAccuracy : 0.30,     \/\/ expected-score model: shrink raw accuracy toward this\r\n  priorStrength : 6,\r\n  retention     : { baseDays:3, growth:2.5, riskBelow:0.70 },\r\n\r\n  sessionSize : 25,         \/\/ Focused set\r\n  mockSize    : 50,         \/\/ Mock paper\r\n\r\n  \/* INSTANT FEEDBACK\r\n     true  \u2014 picking an option marks it right or wrong straight away. The\r\n             explanation stays folded until See Explanation is pressed,\r\n             and Next works at any time.\r\n     false \u2014 the old two-step flow: pick, then press Check answer, which\r\n             grades and opens the explanation together. *\/\r\n  instantCheck : true\r\n};\r\n\r\n\/* =====================================================================\r\n   2. CHAPTER IMPORTANCE  \u2190 you set this by hand\r\n   Keys do NOT have to match your chapter names exactly. Anything that\r\n   starts with a chapter or appendix number is matched on that number\r\n   alone, so 'Ch 2' finds 'CH 2: GENERAL OUTLINES OF THE SYSTEM OF\r\n   ACCOUNTS', and 'Apndx 5' finds 'APPENDIX 5: PRINCIPLES AND RULES...'.\r\n   Chapter, Chap, CH, Ch-2, 2. \u2014 all read the same. For appendices:\r\n   Appendix, Apndx, Appx, Annex, Annexure, in digits or roman numerals.\r\n   A key with no number falls back to a loose text match.\r\n   Numbers are relative: they need NOT total 100. A chapter you leave\r\n   out is given its share of the bank instead and is marked \"not rated\r\n   yet\" in the performance table.\r\n   Empty this map altogether to switch importance off everywhere.\r\n   ===================================================================== *\/\r\nconst chapterImportance = {\r\n  'Ch 1' : 30,\r\n  'Ch 2' : 45,\r\n  'Ch 3' : 25\r\n  \/\/ 'Apndx 1' : 25,   \u2190 appendices work the same way\r\n};\r\n\r\n\/* =====================================================================\r\n   3. QUESTION BANK  \u2190 PASTE YOUR BANK HERE\r\n   { id, chapter, question, options[], correct, explanation }\r\n     id          unique within its chapter\r\n     chapter     must match a key in chapterImportance exactly\r\n     correct     0-indexed\r\n     explanation may contain HTML; cite the rule or paragraph in <b> tags\r\n   A stem may carry \"\\n1. ...\" statement lines or a \"List-I \/ List-II\"\r\n   block \u2014 both are laid out automatically, and so is a plain stem.\r\n   The three below are only samples so the page renders on first open.\r\n   Delete them.\r\n   ===================================================================== *\/\r\nconst chapterQuestions = [\r\n  {\r\n    \"id\": 1001,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Which one of the following statements regarding the term 'Budget' is correct?\",\r\n    \"options\": [\r\n      \"The Constitution does not use the term 'Budget'; Article 112 speaks of the 'Annual Financial Statement'.\",\r\n      \"The Constitution expressly defines the term 'Budget' in Article 112.\",\r\n      \"The term 'Budget' was inserted into the Constitution by the FRBM Act, 2003.\",\r\n      \"The Constitution uses the term 'Budget' in Article 110 alone.\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The Constitution does not use the term 'Budget'; Article 112 speaks of the 'Annual Financial Statement'.<\/b><br><br><b>Constitutional basis<\/b> \u2014 Although the Constitution does not mention the term 'Budget', Article 112 requires the President, in respect of every financial year, to cause a statement of the estimated receipts and expenditure of the Government for that year to be laid before both Houses; <i>this statement is known as the 'Annual Financial Statement'<\/i>. The FRBM Act, 2003 is an ordinary statute and cannot insert anything into the Constitution, and Article 110 only defines a Money Bill.\"\r\n  },\r\n  {\r\n    \"id\": 1002,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Consider the following statements regarding the 'Rule of Lapse':\\n1. All appropriations granted by Parliament expire at the end of the financial year.\\n2. Unspent budget is not available for meeting the demands of the next financial year.\\n3. Unspent balances may be carried forward to the next year with the approval of the Budget Division.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 1 and 2 only.<\/b><br><br><b>Rule of Lapse<\/b> \u2014 <i>All appropriations granted by the Parliament expire at the end of the financial year<\/i>, unspent budget is not available for the demands of the next year, and all unutilised funds within the year 'lapse' at its end. No authority, the Budget Division included, can carry an unspent balance forward; whatever is needed in the next year must be provided afresh in that year's Budget and voted again by Parliament.\"\r\n  },\r\n  {\r\n    \"id\": 1003,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"With regard to the preparation of the Budget on gross or net basis, which one of the following statements is correct?\",\r\n    \"options\": [\r\n      \"The Budget is prepared only on gross basis, and no Grant may ever be shown net.\",\r\n      \"The Budget is prepared only on net basis, all departmental receipts being deducted from expenditure.\",\r\n      \"The choice between gross and net basis is left to each Ministry every year.\",\r\n      \"Both bases are used, but Departments are normally not permitted to utilise receipts or deduct expenditure in their budget proposals.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Both bases are used, but Departments are normally not permitted to utilise receipts or deduct expenditure in their budget proposals.<\/b><br><br><b>Budget on gross\/net basis<\/b> \u2014 The Budget is prepared <i>both on gross basis and net basis<\/i>. Departments and Ministries are normally not permitted to utilise the receipts or deduct expenditure in their budget proposals; net budgeting is confined to certain Grants in which departmental receipts are allowed to be utilised. Neither extreme is correct, and the basis is not left to annual choice by each Ministry.\"\r\n  },\r\n  {\r\n    \"id\": 1004,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"In the case of which of the following Grants are departmental receipts allowed to be utilised, the Budget being prepared on a net basis?\",\r\n    \"options\": [\r\n      \"Ministry of Defence and Ministry of Home Affairs\",\r\n      \"Ministry of External Affairs and Department of Revenue\",\r\n      \"Department of Expenditure and Department of Economic Affairs\",\r\n      \"Ministry of Railways and Department of Posts\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Ministry of Railways and Department of Posts.<\/b><br><br><b>Grants budgeted on net basis<\/b> \u2014 Although Departments are normally not permitted to utilise receipts or deduct expenditure, net basis of budgeting is done in the case of some Grants, such as those of the Ministry of Railways and the Department of Posts, <i>where the departmental receipts are allowed to be utilized<\/i>. Both are commercial departments that meet their working expenses from their own receipts; the other Ministries named budget on the normal gross basis.\"\r\n  },\r\n  {\r\n    \"id\": 1005,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Why is it essential that the form of the budget estimates should correspond to that of the Government accounts?\",\r\n    \"options\": [\r\n      \"Because it is from these accounts that the performance of the Government is judged and estimation for the subsequent year made\",\r\n      \"Because the Comptroller and Auditor General requires a uniform form of presentation\",\r\n      \"Because the Constitution requires the two forms to be identical\",\r\n      \"Because the Estimates Committee prescribes the form of the accounts\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Because it is from these accounts that the performance of the Government is judged and estimation for the subsequent year made.<\/b><br><br><b>Estimates to correspond to accounts<\/b> \u2014 The form of the estimates corresponds to that of the accounts <i>as it is from these accounts that the performance of the Government is judged and estimation for the subsequent year made<\/i>. The Estimates Committee may suggest the form in which estimates are presented to Parliament, not the form of accounts, which is prescribed by the President on the advice of the C&AG; and the Constitution nowhere requires the two forms to be identical.\"\r\n  },\r\n  {\r\n    \"id\": 1006,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Consider the following statements regarding the allocation of Demands for Grants:\\n1. Generally, one Demand is presented for each Ministry or Department, though certain large Ministries or Departments have more than one.\\n2. The serial number of the Demands and their coverage are decided by the Lok Sabha Secretariat.\\n3. A single consolidated Demand is presented for all the Union Territories without Legislature.\\nWhich of the statements given above is\/are correct?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"1 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 1 only.<\/b><br><br><b>Estimates on departmental basis<\/b> \u2014 Generally one Demand is allocated to each Ministry or Department, and certain large Ministries receive more than one. Statement 2 is wrong: <i>the serial number of Demands for Grants and their coverage are decided by the Budget Division<\/i>. Statement 3 is wrong: for Union Territories without Legislature, <i>a separate Demand is presented for each of such Union Territories<\/i>.\"\r\n  },\r\n  {\r\n    \"id\": 1007,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"After considering the suggestions, if any, of which Committee does the Finance Ministry decide the form in which the Budget is presented to Parliament?\",\r\n    \"options\": [\r\n      \"Public Accounts Committee\",\r\n      \"Committee on Public Undertakings\",\r\n      \"Estimates Committee\",\r\n      \"Business Advisory Committee\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Estimates Committee.<\/b><br><br><b>Form of the Budget<\/b> \u2014 The Budget is presented in such form as the Finance Ministry may decide <i>after considering the suggestions (if any) of the Estimates Committee<\/i>. This matches one of that Committee's functions \u2014 to suggest the form in which the estimates shall be presented to Parliament. The Public Accounts Committee examines accounts after the expenditure is incurred, and the Business Advisory Committee fixes the time-table for discussion of the Demands.\"\r\n  },\r\n  {\r\n    \"id\": 1008,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Consider the following statements regarding the years covered by the Budget documents:\\n1. Budget Estimates of receipts and expenditure are given for the current and the ensuing financial years.\\n2. Revised Estimates are given for the ensuing financial year.\\n3. Actuals of the year preceding the current year are also reflected.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br><b>Three consecutive years<\/b> \u2014 The Budget depicts Budget Estimates of receipts and expenditure for the current and ensuing financial years, <i>for the current year, Revised Estimates<\/i>, and the actuals of the year preceding the current year. Revised Estimates therefore relate to the current year; the ensuing year has only Budget Estimates. The Budget thus sets forth the receipts and expenditure of Government for three consecutive years.\"\r\n  },\r\n  {\r\n    \"id\": 1009,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Apart from showing charged expenditure and other expenditure separately, which further distinction must the Annual Financial Statement draw under the Constitution?\",\r\n    \"options\": [\r\n      \"Expenditure on revenue account from other expenditure\",\r\n      \"Union expenditure from State expenditure\",\r\n      \"Scheme expenditure from establishment expenditure\",\r\n      \"Plan expenditure from non-Plan expenditure\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Expenditure on revenue account from other expenditure.<\/b><br><br><b>Revenue account to be distinguished<\/b> \u2014 Besides showing separately the sums charged on the Consolidated Fund and the sums required for other expenditure, <i>the Annual Financial Statement has to distinguish expenditure on revenue account from other expenditure<\/i>. It therefore contains a Revenue account and a Capital account. Union\u2013State, scheme\u2013establishment and Plan\u2013non-Plan are not constitutional requirements of the Statement; the Plan\u2013non-Plan classification has in fact been merged.\"\r\n  },\r\n  {\r\n    \"id\": 1010,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Consider the following Budget documents:\\n1. Annual Financial Statement\\n2. Demands for Grants\\n3. Finance Bill\\n4. Macro-Economic Framework Statement\\nWhich of the above are mandated by the Constitution of India?\",\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>Correct answer: 1, 2 and 3 only.<\/b><br><br><b>Mandated documents<\/b> \u2014 The Annual Financial Statement, the Demands for Grants and the Finance Bill are mandated by <i>Articles 112, 113 and 110(a) of the Constitution respectively<\/i>. The Macro-Economic Framework Statement is presented under the Fiscal Responsibility and Budget Management Act, 2003 \u2014 a statutory, not a constitutional, mandate. Documents such as Budget at a Glance are merely explanatory statements supporting the mandated documents.\"\r\n  },\r\n  {\r\n    \"id\": 1011,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Which one of the following Budget documents is an explanatory statement, rather than a document mandated by the Constitution or by statute?\",\r\n    \"options\": [\r\n      \"Annual Financial Statement\",\r\n      \"Demands for Grants\",\r\n      \"Budget at a Glance\",\r\n      \"Medium-Term Fiscal Policy cum Fiscal Policy Strategy Statement\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Budget at a Glance.<\/b><br><br><b>Mandated versus explanatory documents<\/b> \u2014 The Annual Financial Statement and the Demands for Grants are constitutionally mandated, and the Medium-Term Fiscal Policy cum Fiscal Policy Strategy Statement is mandated by the FRBM Act. Budget at a Glance belongs with the Expenditure Budget, Receipt Budget, Expenditure Profile and Key Features of Budget, which are <i>in the nature of explanatory statements<\/i> supporting the mandated documents.\"\r\n  },\r\n  {\r\n    \"id\": 1012,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Which one of the following statements regarding the Annual Financial Statement is correct?\",\r\n    \"options\": [\r\n      \"Statement II gives the net position of transactions under the Public Account of India.\",\r\n      \"Statement I relates only to the revenue receipts and revenue disbursements of the Union.\",\r\n      \"Statement III relates to the Contingency Fund of India.\",\r\n      \"Statement IA gives details of the disbursements 'charged' on the Consolidated Fund of India.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Statement IA gives details of the disbursements 'charged' on the Consolidated Fund of India.<\/b><br><br><b>Structure of the Annual Financial Statement<\/b> \u2014 Statement I covers the Consolidated Fund of India \u2014 revenue and capital receipts and disbursements \u2014 and Statement IA the disbursements charged on it. <i>Statement II \u2013 Contingency Fund of India<\/i> gives the net position of transactions under that Fund, while Statement III relates to the Public Account of India. Statement I is therefore not confined to the revenue account, and the Public Account and Contingency Fund statements are interchanged in two of the options.\"\r\n  },\r\n  {\r\n    \"id\": 1013,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Which one of the following correctly distinguishes the estimates in the Annual Financial Statement from those in the Demands for Grants?\",\r\n    \"options\": [\r\n      \"The Annual Financial Statement shows expenditure net of refunds and recoveries, while the Demands for Grants show gross expenditure with recoveries below the line.\",\r\n      \"The Annual Financial Statement shows gross expenditure, while the Demands for Grants show expenditure net of recoveries.\",\r\n      \"Both show expenditure net of refunds and recoveries.\",\r\n      \"Both show gross expenditure, recoveries appearing only in the Receipts Budget.\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The Annual Financial Statement shows expenditure net of refunds and recoveries, while the Demands for Grants show gross expenditure with recoveries below the line.<\/b><br><br><b>Net and gross presentation<\/b> \u2014 The estimates included in the Annual Financial Statement are for expenditure <i>net of refunds and recoveries<\/i>. In the Demands for Grants the estimates of expenditure are for gross amounts, the receipts and recoveries taken in reduction of expenditure being shown by way of below-the-line entries. The same provision therefore appears gross in one document and net in the other.\"\r\n  },\r\n  {\r\n    \"id\": 1014,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Consider the following statements regarding the presentation of estimates in the Demands for Grants:\\n1. Estimates are shown by Major Heads, with a break-up into 'charged' and 'voted' and into 'Revenue' and 'Capital'.\\n2. Where no estimate under a head requires the vote of the Lok Sabha, the item is omitted from the list of Demands.\\n3. Totals are shown Major Head-wise and Section-wise with reference to total, charged and voted provision.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br><b>Presentation of Demands<\/b> \u2014 Estimates are shown by Major Heads, broken up into <i>'charged' and 'voted', and 'Revenue' and 'Capital'<\/i>, and totals are shown Major Head-wise and Section-wise with reference to total, charged and voted provision. Statement 2 is wrong: where no estimate requires the vote of the Lok Sabha, <i>it is not called a Demand but an 'Appropriation'<\/i>, and it is included as such in the list of Demands.\"\r\n  },\r\n  {\r\n    \"id\": 1015,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Document)\\nA. Macro-Economic Framework Statement\\nB. Medium-Term Fiscal Policy cum Fiscal Policy Strategy Statement\\nC. Output-Outcome Monitoring Framework\\nD. Receipts Budget, Part B\\nList-II (Content)\\n1. Three-year rolling targets for six fiscal indicators in relation to GDP at market prices\\n2. Outputs and outcomes of Central Sector and Centrally Sponsored Schemes with outlay of \u20b9500 crore or more\\n3. Statements on annuity projects, arrears of non-tax revenue, tax revenue raised but not realised, assets and guarantees\\n4. Assessment of the growth prospects of the economy with the underlying assumptions\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-4, B-3, C-2, D-1\",\r\n      \"A-4, B-2, C-1, D-3\",\r\n      \"A-4, B-1, C-2, D-3\",\r\n      \"A-1, B-4, C-2, D-3\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: A-4, B-1, C-2, D-3.<\/b><br><br><b>Contents of the Budget documents<\/b> \u2014 The Macro-Economic Framework Statement contains <i>an assessment of the growth prospects of the economy along with the statement of specific underlying assumptions<\/i>; the Medium-Term Fiscal Policy cum Fiscal Policy Strategy Statement sets three-year rolling targets for six fiscal indicators; the Output-Outcome Monitoring Framework covers CS and CSS with outlay of \u20b9500 crore or more; and Part B of the Receipts Budget carries the asset and liability statements mandated under the FRBM Rules, 2004.\"\r\n  },\r\n  {\r\n    \"id\": 1016,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Consider the following:\\n1. Primary Deficit\\n2. Non-tax Revenue\\n3. Central Government Debt\\n4. Gross Domestic Savings\\nWhich of the above are among the fiscal indicators for which three-year rolling targets are set in the Medium-Term Fiscal Policy cum Fiscal Policy Strategy Statement?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\",\r\n      \"1, 2 and 3 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 1, 2 and 3 only.<\/b><br><br><b>The six fiscal indicators<\/b> \u2014 Rolling targets are set, in relation to GDP at market prices, for <i>(i) Fiscal Deficit, (ii) Revenue Deficit, (iii) Primary Deficit, (iv) Tax Revenue, (v) Non-tax Revenue and (vi) Central Government Debt<\/i>. Gross Domestic Savings is a macro-economic aggregate, not one of the prescribed fiscal indicators, so only the first three items qualify.\"\r\n  },\r\n  {\r\n    \"id\": 1017,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Consider the following statements regarding the Expenditure Budget:\\n1. It is also known as the Statement of Budget Estimates, and shows the estimates of a scheme on a net basis at one place.\\n2. It classifies the expenditure of Ministries under two broad Umbrellas \u2014 Centre's Expenditure and Transfers to States\/Union Territories.\\n3. 'Finance Commission Transfers' is a sub-classification under the Umbrella of Centre's Expenditure.\\nWhich of the statements given above 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>Correct answer: 1 and 2 only.<\/b><br><br><b>Expenditure Budget<\/b> \u2014 The Expenditure Budget is <i>also known as the Statement of Budget Estimates (SBE)<\/i>, in which the estimates for a scheme are brought together on a net basis, and expenditure is classified under the Umbrellas of Centre's Expenditure and Transfers to States\/UTs. Statement 3 is wrong: Centre's Expenditure covers establishment expenditure, Central Sector Schemes and Other Central Expenditure, whereas Centrally Sponsored Schemes, Finance Commission Transfers and Other Transfers belong to the second Umbrella.\"\r\n  },\r\n  {\r\n    \"id\": 1018,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Budget document)\\nA. Receipts Budget, Part A\\nB. Budget at a Glance\\nC. Expenditure Profile\\nD. Key Features of Budget\\nList-II (Description)\\n1. Prepared on the basis of the Finance Minister's speech and the major features of budgetary allocations\\n2. Revenue deficit, gross primary deficit and gross fiscal deficit of the Central Government\\n3. Earlier called Expenditure Budget Vol-I, recast on the merger of Plan and Non-Plan expenditure\\n4. Abstract of all types of receipts with their break-up and explanatory notes\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-4, B-2, C-1, D-3\",\r\n      \"A-4, B-2, C-3, D-1\",\r\n      \"A-4, B-3, C-2, D-1\",\r\n      \"A-2, B-4, C-3, D-1\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: A-4, B-2, C-3, D-1.<\/b><br><br><b>The explanatory documents<\/b> \u2014 Part A of the Receipts Budget contains <i>the abstract of all types of receipts along with their break-up and explanatory notes<\/i>; Budget at a Glance shows the revenue deficit, gross primary deficit and gross fiscal deficit; the Expenditure Profile was earlier called the Expenditure Budget Vol-I; and Key Features of Budget is prepared on the basis of the Finance Minister's speech and the major features of the allocations. Part B of the Receipts Budget, by contrast, carries the asset and liability statements.\"\r\n  },\r\n  {\r\n    \"id\": 1019,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"When are the Detailed Demands for Grants laid on the Table of the Lok Sabha?\",\r\n    \"options\": [\r\n      \"Along with the Annual Financial Statement on the day of presentation\",\r\n      \"After the Demands for Grants have been voted and passed\",\r\n      \"After the presentation of the Budget but before the discussion on Demands for Grants commences\",\r\n      \"After the Appropriation Bill has been passed\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: After the presentation of the Budget but before the discussion on Demands for Grants commences.<\/b><br><br><b>Detailed Demands for Grants<\/b> \u2014 Prepared by the Ministries on the basis of the provisions in the Demands for Grants, they are laid on the Table of the Lok Sabha <i>after the presentation of the Budget but before discussion on Demands for Grants commences<\/i>, so that Members have the object-wise break-up while the Demands are debated. Laying them after the vote or after the Appropriation Bill would defeat that purpose.\"\r\n  },\r\n  {\r\n    \"id\": 1020,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Consider the following statements regarding the merger of the Railway Budget with the General Budget:\\n1. The separate Railway Budget had continued as a convention rather than under any constitutional provision.\\n2. The Capital at charge of the Railways was wiped off.\\n3. The Railways ceased to be a departmentally run commercial undertaking.\\n4. The number of Demands for Grants operated by the Railways was reduced to one.\\nHow many of the above statements are correct?\",\r\n    \"options\": [\r\n      \"Only one\",\r\n      \"Only two\",\r\n      \"Only three\",\r\n      \"All four\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Only three.<\/b><br><br><b>Merger of the Rail Budget<\/b> \u2014 The separate Railway Budget <i>continued after independence as a convention rather than under Constitutional provisions<\/i>, which is why no amendment was needed to end it. On the merger the Capital at charge was wiped off and the Railway Demands were reduced from 16 to 1. Statement 3 is wrong: <i>the Railways continue to maintain their distinct entity as a departmentally run commercial undertaking<\/i>, with functional autonomy and delegated financial powers.\"\r\n  },\r\n  {\r\n    \"id\": 1021,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Under which Article of the Constitution is the Annual Financial Statement laid before both Houses of Parliament?\",\r\n    \"options\": [\r\n      \"Article 110\",\r\n      \"Article 112\",\r\n      \"Article 113\",\r\n      \"Article 114\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Article 112.<\/b><br><br><b>Article 112<\/b> \u2014 In respect of every financial year the President causes a statement of the estimated receipts and expenditure of the Government of India to be laid before both Houses; <i>this statement is known as the 'Annual Financial Statement'<\/i>. Article 113 governs the Demands for Grants, Article 114 the Appropriation Bill, and Article 110 defines a Money Bill, the category to which the Finance Bill belongs.\"\r\n  },\r\n  {\r\n    \"id\": 1022,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Under which Article of the Constitution are the estimates of voted expenditure presented to the Lok Sabha in the form of Demands for Grants?\",\r\n    \"options\": [\r\n      \"Article 112\",\r\n      \"Article 113\",\r\n      \"Article 114\",\r\n      \"Article 115\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Article 113.<\/b><br><br><b>Mandated documents<\/b> \u2014 The Annual Financial Statement, the Demands for Grants and the Finance Bill are mandated by <i>Articles 112, 113 and 110(a) of the Constitution respectively<\/i>. Under Article 113 the estimates of expenditure other than charged expenditure are submitted as Demands for Grants, generally one for each Ministry or Department. Article 114 deals with the Appropriation Bill and Article 115 with supplementary grants.\"\r\n  },\r\n  {\r\n    \"id\": 1023,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Under the 'Rule of Lapse', when do the appropriations granted by Parliament expire?\",\r\n    \"options\": [\r\n      \"At the end of the quarter in which the expenditure was budgeted\",\r\n      \"On the presentation of the Appropriation Accounts\",\r\n      \"At the end of the financial year\",\r\n      \"At the end of two financial years, unless revalidated\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: At the end of the financial year.<\/b><br><br><b>Rule of Lapse<\/b> \u2014 <i>All appropriations granted by the Parliament expire at the end of the financial year<\/i>. Unspent budget is not available for meeting the demands of the next financial year, and all unutilised funds within the year lapse at its end. There is no quarterly lapse and no revalidation; whatever is required in the next year has to be provided afresh in that year's Budget.\"\r\n  },\r\n  {\r\n    \"id\": 1024,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"For how many consecutive years does the Budget set forth the receipts and expenditure of the Government?\",\r\n    \"options\": [\r\n      \"Two\",\r\n      \"Three\",\r\n      \"Four\",\r\n      \"Five\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Three.<\/b><br><br><b>Three consecutive years<\/b> \u2014 The Budget depicts the Budget Estimates of receipts and expenditure for the ensuing year, <i>for the current year, Revised Estimates<\/i>, and the actuals of the year preceding the current year. It therefore sets forth the receipts and expenditure of the Government for three consecutive years, which lets Parliament judge the new estimates against the latest revision and the last actuals.\"\r\n  },\r\n  {\r\n    \"id\": 1025,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Which Statement of the Annual Financial Statement relates to the Public Account of India?\",\r\n    \"options\": [\r\n      \"Statement III\",\r\n      \"Statement I\",\r\n      \"Statement IA\",\r\n      \"Statement II\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Statement III.<\/b><br><br><b>Structure of the Annual Financial Statement<\/b> \u2014 Statement I covers the Consolidated Fund of India, with its revenue and capital receipts and disbursements, and Statement IA the disbursements charged on that Fund. <i>Statement II \u2013 Contingency Fund of India<\/i> gives the net position of transactions under that Fund, while Statement III relates to the Public Account of India, completing the three parts of Government accounts.\"\r\n  },\r\n  {\r\n    \"id\": 1026,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"What is a Demand called when none of the estimates included in it requires the vote of the Lok Sabha?\",\r\n    \"options\": [\r\n      \"A 'Token Demand'\",\r\n      \"A 'Charged Demand'\",\r\n      \"A 'Vote of Credit'\",\r\n      \"An 'Appropriation'\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: An 'Appropriation'.<\/b><br><br><b>Demand and Appropriation<\/b> \u2014 Where no estimate under a head requires the vote of the Lok Sabha, <i>it is not called a Demand but an 'Appropriation'<\/i>, and it is still included as such in the list of Demands for Grants. Charged expenditure is discussed but not voted, so such an entry is shown for appropriation only; a vote of credit is a different device altogether, under Article 116.\"\r\n  },\r\n  {\r\n    \"id\": 1027,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"The Medium-Term Fiscal Policy cum Fiscal Policy Strategy Statement sets rolling targets for how many fiscal indicators, and over what period?\",\r\n    \"options\": [\r\n      \"Five indicators, as three-year rolling targets\",\r\n      \"Six indicators, as five-year rolling targets\",\r\n      \"Six indicators, as three-year rolling targets\",\r\n      \"Four indicators, as two-year rolling targets\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Six indicators, as three-year rolling targets.<\/b><br><br><b>Rolling fiscal targets<\/b> \u2014 The Statement sets three-year rolling targets, in relation to GDP at market prices, for <i>(i) Fiscal Deficit, (ii) Revenue Deficit, (iii) Primary Deficit, (iv) Tax Revenue, (v) Non-tax Revenue and (vi) Central Government Debt<\/i>. The targets are re-set every year for the following three years, anchoring fiscal policy to a medium-term path rather than to a single year.\"\r\n  },\r\n  {\r\n    \"id\": 1028,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Which Budget document is also known as the Statement of Budget Estimates?\",\r\n    \"options\": [\r\n      \"Expenditure Profile\",\r\n      \"Budget at a Glance\",\r\n      \"Detailed Demands for Grants\",\r\n      \"Expenditure Budget\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Expenditure Budget.<\/b><br><br><b>Expenditure Budget<\/b> \u2014 The Expenditure Budget is <i>also known as the Statement of Budget Estimates (SBE)<\/i>, in which the estimates for a scheme are brought together on a net basis at one place. It classifies expenditure under the Umbrellas of Centre's Expenditure and Transfers to States\/UTs. The Expenditure Profile aggregates expenditure across demands, and Budget at a Glance presents the deficits.\"\r\n  },\r\n  {\r\n    \"id\": 1029,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Which Budget document was earlier called the Expenditure Budget Vol-I?\",\r\n    \"options\": [\r\n      \"Expenditure Profile\",\r\n      \"Statement of Budget Estimates\",\r\n      \"Key Features of Budget\",\r\n      \"Budget at a Glance\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Expenditure Profile.<\/b><br><br><b>Expenditure Profile<\/b> \u2014 The Expenditure Profile was earlier called the Expenditure Budget Vol-I, and was recast when the Plan and Non-Plan classification of expenditure was merged. It aggregates expenditure across Demands and carries statements on Gender Budgeting, schemes for Scheduled Castes and Scheduled Tribes and the welfare of children. The Statement of Budget Estimates is another name for the Expenditure Budget.\"\r\n  },\r\n  {\r\n    \"id\": 1030,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Which Budget document shows the revenue deficit, gross primary deficit and gross fiscal deficit of the Central Government?\",\r\n    \"options\": [\r\n      \"Key Features of Budget\",\r\n      \"Receipts Budget\",\r\n      \"Budget at a Glance\",\r\n      \"Macro-Economic Framework Statement\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Budget at a Glance.<\/b><br><br><b>Budget at a Glance<\/b> \u2014 Budget at a Glance presents, in brief, the receipts and disbursements along with the revenue deficit, gross primary deficit and gross fiscal deficit of the Central Government. It is one of the explanatory documents, <i>in the nature of explanatory statements<\/i> supporting the mandated documents, while Key Features of Budget is prepared on the basis of the Finance Minister's speech.\"\r\n  },\r\n  {\r\n    \"id\": 1031,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Where are the statements on annuity projects, arrears of non-tax revenue and tax revenue raised but not realised presented?\",\r\n    \"options\": [\r\n      \"Part A of the Receipts Budget\",\r\n      \"The Expenditure Profile\",\r\n      \"Budget at a Glance\",\r\n      \"Part B of the Receipts Budget\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Part B of the Receipts Budget.<\/b><br><br><b>Receipts Budget, Part B<\/b> \u2014 Part A of the Receipts Budget contains <i>the abstract of all types of receipts along with their break-up and explanatory notes<\/i>. Part B carries the statements mandated under the FRBM Rules, 2004 \u2014 annuity projects, arrears of non-tax revenue, tax revenue raised but not realised, the asset register and guarantees \u2014 so that commitments outside the regular estimates are disclosed.\"\r\n  },\r\n  {\r\n    \"id\": 1032,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"On the merger of the Railway Budget with the General Budget, the number of Demands for Grants of the Railways was reduced from how many to how many?\",\r\n    \"options\": [\r\n      \"From 16 to 1\",\r\n      \"From 32 to 1\",\r\n      \"From 16 to 2\",\r\n      \"From 8 to 1\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: From 16 to 1.<\/b><br><br><b>Merger of the Rail Budget<\/b> \u2014 On the merger the Capital at charge of the Railways was wiped off and the Railway Demands were reduced from 16 to 1. The separate Railway Budget had <i>continued after independence as a convention rather than under Constitutional provisions<\/i>, so no constitutional amendment was needed. The Railways nevertheless remain a departmentally run commercial undertaking with functional autonomy.\"\r\n  },\r\n  {\r\n    \"id\": 1033,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"Who decides the serial number of the Demands for Grants and their coverage?\",\r\n    \"options\": [\r\n      \"The Budget Division\",\r\n      \"The Lok Sabha Secretariat\",\r\n      \"The Controller General of Accounts\",\r\n      \"The Department of Expenditure\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The Budget Division.<\/b><br><br><b>Allocation of Demands<\/b> \u2014 <i>The serial number of Demands for Grants and their coverage are decided by the Budget Division<\/i>. Generally one Demand is presented for each Ministry or Department, with more than one for certain large Ministries, and a separate Demand for each Union Territory without Legislature. The Controller General of Accounts, by contrast, maintains the List of Major and Minor Heads.\"\r\n  },\r\n  {\r\n    \"id\": 1034,\r\n    \"chapter\": \"CH 1: INTRODUCTION TO THE BUDGET\",\r\n    \"question\": \"How are the Demands for Grants presented for Union Territories without Legislature?\",\r\n    \"options\": [\r\n      \"A single consolidated Demand is presented for all of them.\",\r\n      \"A separate Demand is presented for each such Union Territory.\",\r\n      \"They are merged into the Demand of the Ministry of Home Affairs without separate identification.\",\r\n      \"They are presented only through Supplementary Demands.\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: A separate Demand is presented for each such Union Territory.<\/b><br><br><b>Union Territories without Legislature<\/b> \u2014 For such Union Territories <i>a separate Demand is presented for each of such Union Territories<\/i>, just as a separate Demand is generally allocated to each Ministry or Department. This keeps each Union Territory's expenditure individually visible to Parliament, which votes the money in the absence of a local Legislature, instead of merging it into a single consolidated Demand.\"\r\n  },\r\n  {\r\n    \"id\": 2001,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Matter)\\nA. Fixing the dates for the General Discussion on the Budget\\nB. Time-table for discussion and voting of the Demands for Grants\\nC. Obtaining the President's approval for the date of presentation of the Budget\\nD. Approval of the 'Summary for the President' before it is taken to the President\\nList-II (Authority)\\n1. Business Advisory Committee of the Lok Sabha\\n2. Finance Minister and Prime Minister\\n3. Ministry of Parliamentary Affairs, in consultation with the Ministry of Finance\\n4. Secretary General, Lok Sabha, after the Speaker agrees to the date suggested by the Government\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-1, B-3, C-4, D-2\",\r\n      \"A-3, B-1, C-4, D-2\",\r\n      \"A-3, B-2, C-4, D-1\",\r\n      \"A-2, B-1, C-4, D-3\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: A-3, B-1, C-4, D-2.<\/b><br><br><b>Who does what in the Budget session<\/b> \u2014 <i>The Ministry of Parliamentary Affairs, in consultation with the Ministry of Finance, fixes the dates for General Discussions<\/i>; the Business Advisory Committee settles the time-table for the Demands; the President's approval for the date is obtained by the Secretary General, Lok Sabha after the Speaker agrees to the date suggested by the Government; and the Summary for the President is approved by the Finance Minister and the Prime Minister. The date itself is decided by the President under Rule 204(1) of the Lok Sabha Rules.\"\r\n  },\r\n  {\r\n    \"id\": 2002,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Which one of the following statements regarding the summaries prepared before the presentation of the Budget is correct?\",\r\n    \"options\": [\r\n      \"The 'Summary for the Cabinet' is prepared by the Cabinet Secretariat and approved by the Prime Minister.\",\r\n      \"The 'Summary for the President' is approved by the Finance Minister alone.\",\r\n      \"The 'Summary for the President' is approved by the Cabinet before it is taken to the President.\",\r\n      \"The 'Summary for the Cabinet' is prepared by the Budget Division and approved by the Finance Minister alone.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: The 'Summary for the Cabinet' is prepared by the Budget Division and approved by the Finance Minister alone.<\/b><br><br><b>The two summaries<\/b> \u2014 <i>The Budget Division prepares the 'Summary for the Cabinet'<\/i>, outlining the Revised Estimates and Budget proposals, the estimated receipts and compliance with the FRBM provisions, and it is approved by the Finance Minister alone. The 'Summary for the President' needs a higher level of approval: it is approved by the Finance Minister and the Prime Minister before being taken to the President, normally on the morning of the day of presentation.\"\r\n  },\r\n  {\r\n    \"id\": 2003,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Consider the following documents:\\n1. Annual Financial Statement\\n2. Finance Bill\\n3. Detailed Demands for Grants\\n4. Statements required to be laid under the FRBM Act, 2003\\nAlong with which of the above is the President's approval for the Budget obtained through the 'Summary for the President'?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 1, 2 and 4 only.<\/b><br><br><b>Summary for the President<\/b> \u2014 The President's approval is obtained through the Summary along with the documents on <i>(i) Annual Financial Statement, (ii) Finance Bill, (iii) Demands for Grants and (iv) Statements required to be laid under the FRBM Act, 2003<\/i>. The Detailed Demands for Grants are not part of this package: they are prepared by the Ministries and laid after the Budget is presented, before the Demands are discussed.\"\r\n  },\r\n  {\r\n    \"id\": 2004,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Consider the following statements regarding a 'Vote on Account':\\n1. Its purpose is to keep the Government functioning pending the voting of the final Budget.\\n2. Since the Budget cycle was advanced to 1st February, it is taken every year as a matter of routine.\\n3. In the year of a General Election, the Budget may be presented twice \u2014 first to secure a Vote on Account and later for the full year.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br><b>Vote on Account<\/b> \u2014 <i>The purpose of a 'Vote on Account' is to keep the Government functioning, pending voting of the final budget<\/i>. After the Budget cycle was advanced from the last day of February, the Vote on Account is presented only in the election year, when an interim Budget is presented and the Regular Budget follows once the new Government assumes office. The advancement was meant to let the Appropriation Bill pass before the year begins, making a routine Vote on Account unnecessary.\"\r\n  },\r\n  {\r\n    \"id\": 2005,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Which one of the following statements regarding the day of presentation of the Budget is correct?\",\r\n    \"options\": [\r\n      \"The Budget is laid on the Table of the Rajya Sabha soon after the Finance Minister completes the Budget speech in the Lok Sabha.\",\r\n      \"A general discussion on the Budget begins in the Lok Sabha on the day of its presentation.\",\r\n      \"Budget papers are supplied to Members before the Finance Minister begins the Budget speech.\",\r\n      \"The Budget is first laid in the Rajya Sabha and then presented in the Lok Sabha.\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The Budget is laid on the Table of the Rajya Sabha soon after the Finance Minister completes the Budget speech in the Lok Sabha.<\/b><br><br><b>Presentation of the Budget<\/b> \u2014 The Budget is <i>laid on the Table of the Rajya Sabha soon after the Finance Minister has completed the budget speech in the Lok Sabha<\/i>. <i>No discussion takes place on the day the Budget is presented<\/i>; the General Discussion follows on the dates fixed later. Budget papers are supplied to Members only after presentation, through electronic mode, which preserves secrecy until the speech.\"\r\n  },\r\n  {\r\n    \"id\": 2006,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Consider the following statements regarding the General Discussion on the Budget:\\n1. The House is at liberty to discuss the Budget as a whole or any question of principle involved therein.\\n2. A cut motion may be moved at the time of the General Discussion.\\n3. The Budget is submitted to the vote of the House at the end of the General Discussion.\\nWhich of the statements given above is\/are correct?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"1 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 1 only.<\/b><br><br><b>Scope of the General Discussion<\/b> \u2014 The House may discuss the Budget as a whole or any question of principle involved in it, but <i>no motion can be moved at the time of General Discussion<\/i>, nor is the Budget submitted to the vote of the House. Cut motions arise later, at the stage of discussion and voting on individual Demands. The Finance Minister has a right of reply at the end of the General Discussion.\"\r\n  },\r\n  {\r\n    \"id\": 2007,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Motion or device)\\nA. Disapproval of Policy Cut\\nB. Economy Cut\\nC. Token Cut\\nD. Guillotine\\nList-II (Form or effect)\\n1. That the amount of the demand be reduced by Rs. 100\\n2. That the amount of the demand be reduced by a specified amount\\n3. That the amount of the demand be reduced to Rs. 1\\n4. All outstanding Demands put to the vote of the House on the last day of discussion\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-2, B-3, C-1, D-4\",\r\n      \"A-1, B-2, C-3, D-4\",\r\n      \"A-3, B-2, C-1, D-4\",\r\n      \"A-3, B-2, C-4, D-1\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: A-3, B-2, C-1, D-4.<\/b><br><br><b>Cut motions and the guillotine<\/b> \u2014 A Disapproval of Policy Cut seeks that the demand <i>be reduced to Rs. 1<\/i>; an Economy Cut, that it be reduced by a specified amount; and a Token Cut, that it <i>be reduced by Rs. 100<\/i> to ventilate a specific grievance. The Guillotine is the process by which the Speaker puts all outstanding Demands to the vote on the last day of discussion, so that several Demands are voted without debate.\"\r\n  },\r\n  {\r\n    \"id\": 2008,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Consider the following statements regarding cut motions:\\n1. A Member moving a Disapproval of Policy Cut may advocate an alternative policy.\\n2. Discussion on a Token Cut is limited to the particular grievance specified in the motion.\\n3. Cut motions are generally replied to by the Finance Minister.\\n4. When the guillotine is applied, cut motions already moved are put to vote and negatived.\\nHow many of the above statements are correct?\",\r\n    \"options\": [\r\n      \"Only one\",\r\n      \"Only two\",\r\n      \"Only three\",\r\n      \"All four\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Only three.<\/b><br><br><b>Handling of cut motions<\/b> \u2014 In a Disapproval of Policy Cut the Member states the policy precisely and <i>it is open to the Member to advocate an alternative policy<\/i>; discussion on a Token Cut is limited to the grievance specified; and at the guillotine, cut motions already moved are put to vote and disposed of. Statement 3 is wrong: <i>cut motions are generally replied to by the administrative Minister concerned<\/i>; only those relating to the Ministry of Finance lead to briefs for the Finance Minister.\"\r\n  },\r\n  {\r\n    \"id\": 2009,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Which one of the following statements regarding the Appropriation Bill is NOT correct?\",\r\n    \"options\": [\r\n      \"Its introduction, consideration and passing on the same day require the special permission of the President.\",\r\n      \"It is introduced in the Lok Sabha with the prior approval of the President.\",\r\n      \"After being passed by the Lok Sabha, it is transmitted to the Rajya Sabha for consideration and return.\",\r\n      \"It seeks authority for appropriation of the sums voted as well as of those required for charged expenditure.\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Its introduction, consideration and passing on the same day require the special permission of the President.<\/b><br><br><b>Passage of the Appropriation Bill<\/b> \u2014 The Bill is introduced in the Lok Sabha with the prior approval of the President, covers both the voted sums and the charged expenditure, and after passage is transmitted to the Rajya Sabha for consideration and return. The incorrect statement concerns same-day passage: for introduction, consideration and passing on the same day, <i>special permission has to be sought from the Speaker<\/i>, not from the President.\"\r\n  },\r\n  {\r\n    \"id\": 2010,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"After the remaining Demands have been guillotined, to what is the scope of debate on the Appropriation Bill restricted?\",\r\n    \"options\": [\r\n      \"The taxation proposals contained in the Finance Bill\",\r\n      \"Important matters or administrative policy implied in the grants covered by the Bill that were not raised during the discussion on the Demands\",\r\n      \"Matters relating only to charged expenditure\",\r\n      \"Any matter which the Speaker may permit, without restriction\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Important matters or administrative policy implied in the grants covered by the Bill that were not raised during the discussion on the Demands.<\/b><br><br><b>Debate on the Appropriation Bill<\/b> \u2014 The scope is restricted to <i>important matters or administrative policy implied in the grants covered by the Bill which have not already been raised<\/i> while the relevant Demands were discussed. This prevents a repeat of debates already concluded at the Demands stage. Taxation proposals belong to the Finance Bill, and charged expenditure, though included in the Appropriation Bill, is not the limit of the debate.\"\r\n  },\r\n  {\r\n    \"id\": 2011,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Arrange the following stages in the correct chronological order:\\n1. Consideration and passing of the Finance Bill\\n2. Introduction of the Finance Bill\\n3. Voting of the Demands for Grants, including by guillotine\\n4. Passing of the Appropriation Bill\\nWhich one of the following is the correct sequence?\",\r\n    \"options\": [\r\n      \"2-4-3-1\",\r\n      \"4-3-2-1\",\r\n      \"3-2-4-1\",\r\n      \"2-3-4-1\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 2-3-4-1.<\/b><br><br><b>Sequence of the Budget Bills<\/b> \u2014 The Finance Bill is <i>introduced by the Finance Minister immediately after the Annual Financial Statement is presented<\/i>; the Demands are then discussed and voted, the rest being guillotined; the Appropriation Bill follows; and <i>after the passing of the Appropriation Bill, the Finance Bill is considered and passed<\/i>. The Finance Bill is thus the first of the Budget Bills to be introduced and the last to be passed.\"\r\n  },\r\n  {\r\n    \"id\": 2012,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Consider the following statements regarding the Finance Bill:\\n1. Copies are not circulated to Members two days in advance of its introduction, as it is a secret Bill.\\n2. Its introduction may be opposed like that of any other Bill.\\n3. It must be passed by both Houses and receive the President's assent within 75 days of its introduction.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br><b>The Finance Bill<\/b> \u2014 <i>As the Finance Bill is a secret Bill, copies thereof are not circulated to the Members two days in advance of its introduction<\/i>, the usual requirement under Direction 19 of the Directions by the Speaker, and its introduction cannot be opposed. Under the Provisional Collection of Taxes Act, 1931 it must be passed by both Houses and receive the President's assent within 75 days of its introduction.\"\r\n  },\r\n  {\r\n    \"id\": 2013,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Through which instrument should amendments of a permanent nature to direct and indirect tax laws, not consequential upon or incidental to the taxation proposals, be brought?\",\r\n    \"options\": [\r\n      \"A separate Taxation Laws Amendment Bill\",\r\n      \"The Finance Bill itself\",\r\n      \"An Appropriation Bill\",\r\n      \"A Money Bill introduced in the Rajya Sabha\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: A separate Taxation Laws Amendment Bill.<\/b><br><br><b>Taxation Laws Amendment Bill<\/b> \u2014 The Speaker has held that the Finance Bill should not contain such permanent amendments and that for them <i>a separate Bill, i.e. a Taxation Laws Amendment Bill, should be brought forward<\/i>. The Finance Bill is confined to the taxation proposals of the Budget and matters incidental to them; an Appropriation Bill cannot carry tax provisions, and no Money Bill can originate in the Rajya Sabha.\"\r\n  },\r\n  {\r\n    \"id\": 2014,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"A Finance Bill introduced on 1st February contains a declaration under the Provisional Collection of Taxes Act, 1931 in respect of changes in customs duty. From when do these changes take effect, and for how long?\",\r\n    \"options\": [\r\n      \"From 1st April, till the enactment of the Finance Bill\",\r\n      \"From the expiry of 1st February, for 75 days or till the enactment of the Finance Bill, whichever is earlier\",\r\n      \"From the date of the President's assent, permanently\",\r\n      \"From the expiry of 1st February, for 75 days or till the enactment of the Finance Bill, whichever is later\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: From the expiry of 1st February, for 75 days or till the enactment of the Finance Bill, whichever is earlier.<\/b><br><br><b>Immediate effect of customs and excise provisions<\/b> \u2014 By virtue of the declaration, these provisions <i>come into force immediately on the expiry of the day on which the Bill is introduced<\/i>, and such a provision has the force of law and <i>will have effect for 75 days or till the date of enactment of the Finance Bill, whichever is earlier<\/i>. The 'whichever is later' version would let the declaration outlive the statutory limit, and neither 1st April nor the date of assent is the starting point.\"\r\n  },\r\n  {\r\n    \"id\": 2015,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"During a financial year, the Government proposes supplementary taxation through a second Finance Bill. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"It is impermissible, as only one Finance Bill may be introduced in a year.\",\r\n      \"It is permissible only in the form of a Taxation Laws Amendment Bill.\",\r\n      \"It is permissible, but must be preceded by Demands for Grants and the connected Appropriation Bill.\",\r\n      \"It is permissible without any Demands, being purely a taxation measure.\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: It is permissible, but must be preceded by Demands for Grants and the connected Appropriation Bill.<\/b><br><br><b>More than one Finance Bill<\/b> \u2014 <i>There is no bar to the introduction of more than one Finance Bill containing taxation proposals in a year<\/i>, but a second Finance Bill with supplementary taxation proposals has to be preceded by Demands for Grants and the connected Appropriation Bill \u2014 the sequence of Articles 112 to 115 has to be followed. A Taxation Laws Amendment Bill is meant for permanent, non-incidental amendments, not for supplementary taxation.\"\r\n  },\r\n  {\r\n    \"id\": 2016,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Consider the following:\\n1. Ways and means\\n2. Administration of the Contingency Fund of India Act, 1950\\n3. Floatation of market loans and issue and discharge of Treasury Bills\\n4. Review of staffing of Government establishments\\nWhich of the above are functions of the Budget Division?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\",\r\n      \"1, 2 and 3 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 1, 2 and 3 only.<\/b><br><br><b>Functions of the Budget Division<\/b> \u2014 Under the Allocation of Business Rules, the Budget Division deals with <i>ways and means<\/i>, the Contingency Fund of India and administration of the Contingency Fund of India Act, 1950, and floatation of market loans and the issue and discharge of Treasury Bills, among others. Review of staffing of Government establishments belongs to the Department of Expenditure, along with financial rules, delegation of financial powers and capital restructuring of public sector undertakings.\"\r\n  },\r\n  {\r\n    \"id\": 2017,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Consider the following statements:\\n1. The Secretary of each Ministry is its Chief Accounting Authority.\\n2. The Chief Accounting Authority discharges this function through and with the advice of the Financial Adviser and the Chief Controller of Accounts.\\n3. The Financial Adviser acts on behalf of the Ministry of Finance in matters within the delegated financial powers of the Administrative Ministry.\\nWhich of the statements given above 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>Correct answer: 1 and 2 only.<\/b><br><br><b>Chief Accounting Authority and Financial Adviser<\/b> \u2014 The Secretary of each Ministry is the Chief Accounting Authority, responsible for collection of revenue and control of expenditure, and discharges the function <i>through and with the advice of the Financial Adviser and the Chief Controller of Accounts<\/i>. Statement 3 reverses the rule: the Financial Adviser acts on behalf of the Ministry of Finance in matters <i>outside the delegated financial powers<\/i> of the Administrative Ministry.\"\r\n  },\r\n  {\r\n    \"id\": 2018,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Which stage completes the cycle of the budgetary process?\",\r\n    \"options\": [\r\n      \"Passing of the Appropriation Bill by Parliament\",\r\n      \"Preparation and submission of the Appropriation and Finance Accounts to Parliament by the Controller General of Accounts\",\r\n      \"Presentation of the Finance Minister's Budget speech\",\r\n      \"Issue of the Budget Circular by the Budget Division\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Preparation and submission of the Appropriation and Finance Accounts to Parliament by the Controller General of Accounts.<\/b><br><br><b>Completion of the budgetary cycle<\/b> \u2014 <i>Preparation and submission of the Appropriation and Finance Accounts to the Parliament, done by the CGA, completes the cycle of the budgetary process<\/i>. Through the Appropriation Accounts, Parliament learns how expenditure compared with the appropriations it made, and excesses or savings have to be explained. The Budget Circular begins the cycle and the Appropriation Act authorises spending; neither closes it.\"\r\n  },\r\n  {\r\n    \"id\": 2019,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Consider the following statements:\\n1. The public debt raised by the Government by issue of securities is managed by the Reserve Bank of India.\\n2. The Public Debt Management Cell in the Ministry of Finance manages the public debt, the Reserve Bank acting only in an advisory role.\\nWhich of the statements given above 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>Correct answer: 1 only.<\/b><br><br><b>Management of public debt<\/b> \u2014 As banker to the Government, the Reserve Bank manages <i>the public debt raised by Government by issue of securities<\/i>. Statement 2 reverses the roles: <i>the role of the Public Debt Management Cell created in the Ministry of Finance is advisory<\/i>. In the borrowing cycle, the Cell and the Reserve Bank together propose the securities to be included in each weekly borrowing notification.\"\r\n  },\r\n  {\r\n    \"id\": 2020,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Which one of the following is NOT one of the three financial Committees set up by the Lok Sabha to exercise control over public expenditure?\",\r\n    \"options\": [\r\n      \"Public Accounts Committee\",\r\n      \"Estimates Committee\",\r\n      \"Business Advisory Committee\",\r\n      \"Committee on Public Undertakings\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Business Advisory Committee.<\/b><br><br><b>The financial Committees<\/b> \u2014 To exercise effective control over public expenditure, the Lok Sabha has set up <i>the Public Accounts Committee, the Estimates Committee and the Committee on Public Undertakings<\/i>, besides the Department Related Standing Committees introduced later. The Business Advisory Committee is a procedural committee that decides the time-table for discussion and voting of the Demands for Grants.\"\r\n  },\r\n  {\r\n    \"id\": 2021,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Consider the following:\\n1. Reporting what economies or improvements in organisation, consistent with the policy underlying the estimates, may be effected\\n2. Examining the Appropriation Accounts and the report of the C&AG thereon\\n3. Suggesting alternative policies to bring about efficiency and economy in administration\\n4. Suggesting the form in which the estimates shall be presented to Parliament\\nWhich of the above are functions of the Estimates Committee?\",\r\n    \"options\": [\r\n      \"1, 3 and 4 only\",\r\n      \"1 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: 1, 3 and 4 only.<\/b><br><br><b>Functions of the Estimates Committee<\/b> \u2014 The Committee reports what economies and improvements <i>consistent with the policy underlying the estimates<\/i> may be effected, suggests alternative policies, examines whether money is well laid out within the policy, and suggests the form in which estimates are presented. Examining the Appropriation Accounts together with the C&AG's report is the function of the Public Accounts Committee.\"\r\n  },\r\n  {\r\n    \"id\": 2022,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"In considering the Demands for Grants of the related Ministries, what may a Department Related Standing Committee NOT do in its report?\",\r\n    \"options\": [\r\n      \"Report on the Demands for Grants of the related Ministries\",\r\n      \"Suggest anything of the nature of cut motions\",\r\n      \"Consider the annual reports of those Ministries\",\r\n      \"Examine Bills referred to it by the Chairman or the Speaker\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Suggest anything of the nature of cut motions.<\/b><br><br><b>Department Related Standing Committees<\/b> \u2014 Among their functions under Rule 270 of the Rajya Sabha Rules is to consider the Demands for Grants of the related Ministries and report on them, but <i>the report shall not suggest anything of the nature of cut motions<\/i>. The Committees also examine Bills referred to them, consider annual reports and study long-term policy documents; moving cuts remains the preserve of Members in the House.\"\r\n  },\r\n  {\r\n    \"id\": 2023,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Consider the following statements regarding the Public Accounts Committee:\\n1. It examines the accounts showing the appropriation of sums granted by the House and the annual Finance Accounts of the Government of India.\\n2. In scrutinising the Appropriation Accounts, it satisfies itself that every re-appropriation was made in accordance with the rules framed by competent authority.\\n3. It examines whether the policy underlying each Demand is sound, and suggests the form in which the estimates are presented.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 1 and 2 only.<\/b><br><br><b>Public Accounts Committee<\/b> \u2014 The Committee examines the appropriation accounts and the annual Finance Accounts, and must satisfy itself that moneys disbursed were legally available, that expenditure conforms to its authority and <i>that every re-appropriation has been made in accordance with the provisions made in this behalf under rules framed by competent authority<\/i>. Examining policy and suggesting the form of estimates are functions of the Estimates Committee.\"\r\n  },\r\n  {\r\n    \"id\": 2024,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Under the Rules of Procedure of the Lok Sabha, on which day is the Budget presented?\",\r\n    \"options\": [\r\n      \"On such day as the President may direct\",\r\n      \"On such day as the Speaker may fix\",\r\n      \"On such day as the Business Advisory Committee may decide\",\r\n      \"On the first working day of February, as fixed by the Constitution\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: On such day as the President may direct.<\/b><br><br><b>Rule 204(1) of the Lok Sabha Rules<\/b> \u2014 The Budget is presented on the day the President directs. The Government suggests a date, and after the Speaker agrees to it the Secretary General, Lok Sabha obtains the President's approval. The Constitution fixes no date; presentation on 1st February is the practice since the Budget cycle was advanced from the last working day of February.\"\r\n  },\r\n  {\r\n    \"id\": 2025,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Which Committee recommends the time-table for the discussion and voting of the Demands for Grants?\",\r\n    \"options\": [\r\n      \"Estimates Committee\",\r\n      \"Business Advisory Committee\",\r\n      \"Rules Committee\",\r\n      \"Department Related Standing Committee\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Business Advisory Committee.<\/b><br><br><b>Time for the Demands<\/b> \u2014 The time-table for discussion and voting of the Demands for Grants is settled by the Business Advisory Committee of the Lok Sabha, while <i>the Ministry of Parliamentary Affairs, in consultation with the Ministry of Finance, fixes the dates for General Discussions<\/i>. The Estimates Committee and the Standing Committees examine the substance of the estimates, not the parliamentary time-table.\"\r\n  },\r\n  {\r\n    \"id\": 2026,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"When is the 'Summary for the President' normally taken to the President?\",\r\n    \"options\": [\r\n      \"A week before the Budget is presented\",\r\n      \"Immediately after the Budget speech\",\r\n      \"On the day the Budget Circular is issued\",\r\n      \"On the morning of the day on which the Budget is presented\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: On the morning of the day on which the Budget is presented.<\/b><br><br><b>Summary for the President<\/b> \u2014 The Summary, approved by the Finance Minister and the Prime Minister, is normally taken to the President on the morning of the day of presentation. Through it the President's approval is obtained for <i>(i) Annual Financial Statement, (ii) Finance Bill, (iii) Demands for Grants and (iv) Statements required to be laid under the FRBM Act, 2003<\/i>.\"\r\n  },\r\n  {\r\n    \"id\": 2027,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Since the Budget cycle was advanced to 1st February, in which year is a Vote on Account taken?\",\r\n    \"options\": [\r\n      \"Every year, as a matter of routine\",\r\n      \"Only in a year in which a financial emergency is in operation\",\r\n      \"Only when the Finance Bill is not passed within 75 days\",\r\n      \"Only in the year of a General Election, when an interim Budget is presented\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Only in the year of a General Election, when an interim Budget is presented.<\/b><br><br><b>Vote on Account<\/b> \u2014 <i>The purpose of a 'Vote on Account' is to keep the Government functioning, pending voting of the final budget<\/i>. With the Budget presented on 1st February, the Appropriation Bill can be passed before the year begins, so a Vote on Account is now taken only in the election year, when an interim Budget is presented and the regular Budget follows after the new Government assumes office.\"\r\n  },\r\n  {\r\n    \"id\": 2028,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Who has the right of reply at the end of the General Discussion on the Budget?\",\r\n    \"options\": [\r\n      \"The Finance Minister\",\r\n      \"The Prime Minister\",\r\n      \"The Minister of Parliamentary Affairs\",\r\n      \"The Leader of the Opposition\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The Finance Minister.<\/b><br><br><b>General Discussion<\/b> \u2014 At this stage the House may discuss the Budget as a whole or any question of principle involved in it, but <i>no motion can be moved at the time of General Discussion<\/i> and the Budget is not put to the vote. The Finance Minister has the right of reply at the end of the discussion, after which the House proceeds to the Demands for Grants.\"\r\n  },\r\n  {\r\n    \"id\": 2029,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"A cut motion seeks that the amount of a demand be reduced to Rs. 1. What is it called?\",\r\n    \"options\": [\r\n      \"Economy Cut\",\r\n      \"Disapproval of Policy Cut\",\r\n      \"Token Cut\",\r\n      \"Guillotine\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Disapproval of Policy Cut.<\/b><br><br><b>Disapproval of Policy Cut<\/b> \u2014 Such a motion represents disapproval of the policy underlying the demand and seeks that the amount of the demand <i>be reduced to Rs. 1<\/i>; the Member states the policy precisely and may advocate an alternative policy. An Economy Cut seeks reduction by a specified amount, and a Token Cut seeks reduction <i>by Rs. 100<\/i> to ventilate a specific grievance.\"\r\n  },\r\n  {\r\n    \"id\": 2030,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"What is the purpose of a Token Cut?\",\r\n    \"options\": [\r\n      \"To express disapproval of the policy underlying the demand\",\r\n      \"To secure economy in the administration of the service\",\r\n      \"To ventilate a specific grievance within the sphere of responsibility of the Government of India\",\r\n      \"To reduce the demand to the extent of anticipated savings\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: To ventilate a specific grievance within the sphere of responsibility of the Government of India.<\/b><br><br><b>Token Cut<\/b> \u2014 A Token Cut seeks that the amount of the demand <i>be reduced by Rs. 100<\/i>, the amount being only a token of a specific grievance that the Member wishes to ventilate, and the discussion is confined to that grievance. Disapproval of policy is expressed through a cut to Rs. 1, and economy in administration through a reduction by a specified amount.\"\r\n  },\r\n  {\r\n    \"id\": 2031,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"What is the process called by which all the outstanding Demands for Grants are put to the vote on the last day allotted for their discussion?\",\r\n    \"options\": [\r\n      \"Closure\",\r\n      \"Vote on Account\",\r\n      \"Vote of Credit\",\r\n      \"Guillotine\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Guillotine.<\/b><br><br><b>Guillotine<\/b> \u2014 On the last day allotted for the Demands, the Speaker puts all the outstanding Demands to the vote of the House, whether discussed or not; this is the guillotine. Cut motions already moved are put to vote and disposed of at the same time. Many Demands are therefore voted without discussion, which is why limited debate is allowed on the Appropriation Bill.\"\r\n  },\r\n  {\r\n    \"id\": 2032,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Whose special permission is required for the introduction, consideration and passing of the Appropriation Bill on the same day?\",\r\n    \"options\": [\r\n      \"The Speaker\",\r\n      \"The President\",\r\n      \"The Finance Minister\",\r\n      \"The Business Advisory Committee\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The Speaker.<\/b><br><br><b>Passage of the Appropriation Bill<\/b> \u2014 The Appropriation Bill is introduced in the Lok Sabha with the prior approval of the President, but for its introduction, consideration and passing on the same day <i>special permission has to be sought from the Speaker<\/i>. After passage it is transmitted to the Rajya Sabha, which may only return it with recommendations, the Bill being a Money Bill.\"\r\n  },\r\n  {\r\n    \"id\": 2033,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"When is the Finance Bill considered and passed by the Lok Sabha?\",\r\n    \"options\": [\r\n      \"Before the discussion on the Demands for Grants begins\",\r\n      \"After the passing of the Appropriation Bill\",\r\n      \"Immediately after the Budget speech, before the General Discussion\",\r\n      \"Along with the Vote on Account\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: After the passing of the Appropriation Bill.<\/b><br><br><b>Finance Bill<\/b> \u2014 The Finance Bill is <i>introduced by the Finance Minister immediately after the Annual Financial Statement is presented<\/i>, but it is taken up only later: <i>after the passing of the Appropriation Bill, the Finance Bill is considered and passed<\/i>. It is thus the first of the Budget Bills to be introduced and the last to be passed.\"\r\n  },\r\n  {\r\n    \"id\": 2034,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Why are copies of the Finance Bill not circulated to Members two days in advance of its introduction?\",\r\n    \"options\": [\r\n      \"Because it is a Money Bill which the Rajya Sabha cannot amend\",\r\n      \"Because its provisions take effect immediately on introduction\",\r\n      \"Because the Finance Bill is a secret Bill\",\r\n      \"Because it is introduced on the recommendation of the President\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Because the Finance Bill is a secret Bill.<\/b><br><br><b>A secret Bill<\/b> \u2014 Ordinarily copies of a Bill are circulated to Members two days before introduction under Direction 19 of the Directions by the Speaker, but <i>as the Finance Bill is a secret Bill, copies thereof are not circulated to the Members two days in advance of its introduction<\/i>. The secrecy protects the taxation proposals until the Finance Minister discloses them in the House.\"\r\n  },\r\n  {\r\n    \"id\": 2035,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Within how many days of its introduction must the Finance Bill be passed by both Houses and receive the President's assent?\",\r\n    \"options\": [\r\n      \"30 days\",\r\n      \"60 days\",\r\n      \"75 days\",\r\n      \"90 days\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 75 days.<\/b><br><br><b>Provisional Collection of Taxes Act, 1931<\/b> \u2014 Customs and excise provisions of the Finance Bill carrying a declaration under the Act take effect immediately, and such a provision <i>will have effect for 75 days or till the date of enactment of the Finance Bill, whichever is earlier<\/i>. The Finance Bill must therefore be passed by both Houses and receive the President's assent within 75 days of its introduction.\"\r\n  },\r\n  {\r\n    \"id\": 2036,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Which Division of the Ministry of Finance deals with the administration of the Contingency Fund of India Act, 1950?\",\r\n    \"options\": [\r\n      \"Budget Division, Department of Economic Affairs\",\r\n      \"Department of Expenditure\",\r\n      \"Office of the Controller General of Accounts\",\r\n      \"Public Debt Management Cell\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Budget Division, Department of Economic Affairs.<\/b><br><br><b>Functions of the Budget Division<\/b> \u2014 Under the Allocation of Business Rules the Budget Division deals with <i>ways and means<\/i>, the Contingency Fund of India and administration of the Contingency Fund of India Act, 1950, and the floatation of market loans and the issue and discharge of Treasury Bills. The Department of Expenditure handles financial rules, delegation of financial powers and review of staffing.\"\r\n  },\r\n  {\r\n    \"id\": 2037,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Which Department of the Ministry of Finance is responsible for financial rules, delegation of financial powers and review of staffing of Government establishments?\",\r\n    \"options\": [\r\n      \"Department of Economic Affairs\",\r\n      \"Department of Expenditure\",\r\n      \"Department of Revenue\",\r\n      \"Department of Financial Services\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Department of Expenditure.<\/b><br><br><b>Department of Expenditure<\/b> \u2014 Financial rules, delegation of financial powers, review of staffing of Government establishments and capital restructuring of public sector undertakings are handled by the Department of Expenditure. The Budget Division of the Department of Economic Affairs, by contrast, deals with <i>ways and means<\/i>, the Contingency Fund of India, market loans and Treasury Bills, while taxation belongs to the Department of Revenue.\"\r\n  },\r\n  {\r\n    \"id\": 2038,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Who is the Chief Accounting Authority of a Ministry?\",\r\n    \"options\": [\r\n      \"The Financial Adviser\",\r\n      \"The Chief Controller of Accounts\",\r\n      \"The Secretary of the Ministry\",\r\n      \"The Minister in charge\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: The Secretary of the Ministry.<\/b><br><br><b>Chief Accounting Authority<\/b> \u2014 The Secretary of each Ministry is its Chief Accounting Authority, responsible for the collection of revenue and control of expenditure, and discharges the function <i>through and with the advice of the Financial Adviser and the Chief Controller of Accounts<\/i>. The Secretary also appears before the Public Accounts Committee to answer for the Ministry's financial management.\"\r\n  },\r\n  {\r\n    \"id\": 2039,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"By whom is the public debt raised by the Government through the issue of securities managed?\",\r\n    \"options\": [\r\n      \"The Public Debt Management Cell\",\r\n      \"The Controller General of Accounts\",\r\n      \"The Budget Division\",\r\n      \"The Reserve Bank of India\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: The Reserve Bank of India.<\/b><br><br><b>Management of public debt<\/b> \u2014 As banker to the Government, the Reserve Bank manages <i>the public debt raised by Government by issue of securities<\/i>, while <i>the role of the Public Debt Management Cell created in the Ministry of Finance is advisory<\/i>. The Cell and the Reserve Bank together propose the securities to be included in each weekly borrowing notification.\"\r\n  },\r\n  {\r\n    \"id\": 2040,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Which Committee examines the Appropriation Accounts of the Government of India and the report of the C&AG on them?\",\r\n    \"options\": [\r\n      \"Public Accounts Committee\",\r\n      \"Estimates Committee\",\r\n      \"Committee on Public Undertakings\",\r\n      \"Department Related Standing Committee\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Public Accounts Committee.<\/b><br><br><b>Public Accounts Committee<\/b> \u2014 The Committee examines the appropriation accounts, the annual Finance Accounts and the C&AG's reports, and satisfies itself <i>that every re-appropriation has been made in accordance with the provisions made in this behalf under rules framed by competent authority<\/i>. The Estimates Committee works on the estimates before the money is spent, not on the accounts afterwards.\"\r\n  },\r\n  {\r\n    \"id\": 2041,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Under which Rule of the Rules of Procedure of the Rajya Sabha are the functions of the Department Related Standing Committees laid down?\",\r\n    \"options\": [\r\n      \"Rule 204\",\r\n      \"Rule 268\",\r\n      \"Rule 269\",\r\n      \"Rule 270\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Rule 270.<\/b><br><br><b>Department Related Standing Committees<\/b> \u2014 Their functions under Rule 270 of the Rajya Sabha Rules include considering the Demands for Grants of the related Ministries and reporting on them, examining Bills referred to them, and considering annual reports and long-term policy documents. Their report on the Demands <i>shall not suggest anything of the nature of cut motions<\/i>. Rule 204(1) of the Lok Sabha Rules concerns presentation of the Budget.\"\r\n  },\r\n  {\r\n    \"id\": 2042,\r\n    \"chapter\": \"CH 2: ROLES AND RESPONSIBILITIES\",\r\n    \"question\": \"Which Committee of Parliament may suggest alternative policies in order to bring about efficiency and economy in administration?\",\r\n    \"options\": [\r\n      \"Public Accounts Committee\",\r\n      \"Committee on Public Undertakings\",\r\n      \"Estimates Committee\",\r\n      \"Business Advisory Committee\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Estimates Committee.<\/b><br><br><b>Estimates Committee<\/b> \u2014 The Committee reports what economies and improvements <i>consistent with the policy underlying the estimates<\/i> may be effected, suggests alternative policies to bring about efficiency and economy, examines whether money is well laid out within that policy, and suggests the form in which estimates are presented. The Public Accounts Committee looks back at accounts and audit reports instead.\"\r\n  },\r\n  {\r\n    \"id\": 3001,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Arrange the following stages in the preparation of the Budget in the correct sequence:\\n1. Issue of the Budget Circular\\n2. Submission of the Statement of Budget Estimates (Final) by Financial Advisers as per the approved ceilings\\n3. Pre-Budget meetings chaired by Secretary (Expenditure)\\n4. Communication of provisional expenditure ceilings after the approval of the Finance Minister\\nWhich one of the following is the correct sequence?\",\r\n    \"options\": [\r\n      \"1-3-4-2\",\r\n      \"1-2-4-3\",\r\n      \"4-3-1-2\",\r\n      \"1-4-3-2\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: 1-3-4-2.<\/b><br><br><b>Budget preparation cycle<\/b> \u2014 The process commences with the issue of the Budget Circular, <i>normally in the month of September<\/i>; pre-Budget discussions, chaired by Secretary (Expenditure), begin around mid-October to decide the ceilings; provisional ceilings are then communicated after the Finance Minister's approval; and Financial Advisers prepare the SBE (Final) as per the approved ceilings, with separate Revenue and Capital ceilings, and send it to the Budget Division.\"\r\n  },\r\n  {\r\n    \"id\": 3002,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"For framing which estimates does the Budget Circular provide guidance to Ministries and Departments?\",\r\n    \"options\": [\r\n      \"The Budget Estimates for the current year only\",\r\n      \"The Revised Estimates for the current year and the Budget Estimates for the ensuing year\",\r\n      \"The Appropriation Accounts and the Finance Accounts\",\r\n      \"The Detailed Demands for Grants alone\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: The Revised Estimates for the current year and the Budget Estimates for the ensuing year.<\/b><br><br><b>Purpose of the Budget Circular<\/b> \u2014 The Circular guides Ministries <i>in framing their Revised Estimates for the current year and the Budget Estimates for the ensuing financial year<\/i>, with detailed instructions and the formats in which estimates are to be furnished. The current year's Budget Estimates were settled in the previous cycle, and the Appropriation and Finance Accounts are prepared by the CGA after the year has closed.\"\r\n  },\r\n  {\r\n    \"id\": 3003,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Category of receipt)\\nA. Revenue receipts\\nB. Capital receipts\\nC. Debt receipts\\nD. Non-debt capital receipts\\nList-II (Consists of)\\n1. Borrowing\\n2. Debt receipts and non-debt capital receipts\\n3. Tax revenue and non-tax revenue\\n4. Disinvestment, repayment of loans and other receipts\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-1, B-2, C-3, D-4\",\r\n      \"A-3, B-4, C-1, D-2\",\r\n      \"A-3, B-2, C-1, D-4\",\r\n      \"A-2, B-3, C-1, D-4\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: A-3, B-2, C-1, D-4.<\/b><br><br><b>Classification of Government receipts<\/b> \u2014 Government receipts fall into two categories: <i>Revenue Receipts, which consist of Tax Revenue and Non Tax Revenue<\/i>, and Capital Receipts, which consist of debt receipts and non-debt capital receipts. Debt receipts are borrowing, while non-debt capital receipts comprise disinvestment, repayment of loans and other receipts. Recoveries of loans are therefore capital, not revenue, receipts.\"\r\n  },\r\n  {\r\n    \"id\": 3004,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Consider the following statements regarding the estimates of Central taxes and duties:\\n1. They are furnished to the Budget Division by the Department of Revenue, through the CBDT and the CBIC.\\n2. They are made available in the required format by the Tax Policy Legislation Division of the CBIC and the Tax Research Unit of the CBDT.\\n3. Tax-rate decisions and growth assumptions are primarily the basis for the direct tax estimates.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br><b>Estimates of Central taxes<\/b> \u2014 Estimates of Central taxes and duties, including cesses, are furnished by the Department of Revenue through the CBDT and the CBIC, and <i>tax rates related decisions and growth assumptions are primarily the basis for making Direct tax estimates<\/i>. Statement 2 swaps the two units: the Tax Research Unit belongs to the CBIC and the Tax Policy Legislation Division to the CBDT.\"\r\n  },\r\n  {\r\n    \"id\": 3005,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"A Public Sector Undertaking informs its administrative Ministry that it proposes to pay only part of the interest due on its outstanding Government loan. On what basis should the Chief Controller of Accounts frame the estimate of interest receipts?\",\r\n    \"options\": [\r\n      \"With reference to the loans outstanding against the borrower in his books, including loans expected to be sanctioned in the ensuing year\",\r\n      \"On the amount the undertaking proposes to pay\",\r\n      \"On the interest actually realised in the preceding year alone\",\r\n      \"On the average rate of interest advised by the Reserve Bank of India\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: With reference to the loans outstanding against the borrower in his books, including loans expected to be sanctioned in the ensuing year.<\/b><br><br><b>Estimates of interest receipts<\/b> \u2014 Chief Controllers of Accounts prepare these estimates with reference to <i>loans outstanding against borrowers in their books, including loans expected to be sanctioned during the ensuing financial year<\/i>, and not on what the companies or financial institutions propose to pay, after obtaining the Financial Adviser's approval. What the borrower offers is irrelevant to an estimate of what is due.\"\r\n  },\r\n  {\r\n    \"id\": 3006,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"The Government decides to waive the interest due from a Public Sector Undertaking on a Government loan. How is this relief reflected in the Budget?\",\r\n    \"options\": [\r\n      \"It is omitted from the Budget, being a non-cash item\",\r\n      \"As a distinct item of expenditure in the Expenditure Budget, with an equivalent receipt assumed and included in the receipt estimates\",\r\n      \"Only as a footnote in the Receipts Budget\",\r\n      \"Only in the Detailed Demands for Grants of the administrative Ministry\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: As a distinct item of expenditure in the Expenditure Budget, with an equivalent receipt assumed and included in the receipt estimates.<\/b><br><br><b>Write-off and waiver<\/b> \u2014 Reliefs such as write-off of loans and waiver of interest or guarantee fee are <i>required to be reflected in the Expenditure Budget as distinct items of expenditure with equivalent receipts assumed thereunder<\/i>. Even though these are non-cash items, the receipts so assumed must also be included in the receipt estimates, so that the concession is visible to Parliament on both sides of the account.\"\r\n  },\r\n  {\r\n    \"id\": 3007,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Consider the following:\\n1. Dividends from Public Sector Enterprises\\n2. Receipts by way of loan repayments\\n3. Disinvestment of equity holdings in Public Sector Enterprises\\n4. Bonus shares issued by Public Sector Enterprises in favour of the Central Government\\nWhich of the above are included in the estimates of capital receipts furnished by Ministries and Departments?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1, 3 and 4 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 2, 3 and 4 only.<\/b><br><br><b>Capital receipts<\/b> \u2014 Estimates of capital receipts include <i>receipts by way of loan repayments, disinvestment of equity holdings in Public Sector Enterprises, issue of bonus shares by the PSEs in favour of the Central Government, and net receipts under Public Account transactions<\/i>. Dividends are non-tax revenue, a revenue receipt; like disinvestment receipts they are estimated by DIPAM, but they do not belong to the capital side.\"\r\n  },\r\n  {\r\n    \"id\": 3008,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"A loan due from a Public Sector Undertaking is proposed to be converted into equity instead of being repaid in cash. How should the estimated loan repayment be treated when capital receipt estimates are furnished?\",\r\n    \"options\": [\r\n      \"It should be excluded from the estimates altogether\",\r\n      \"It should be shown only in the Detailed Demands for Grants\",\r\n      \"It should be reported separately to the C&AG\",\r\n      \"It should be highlighted in the 'Remarks' column as a notional receipt\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: It should be highlighted in the 'Remarks' column as a notional receipt.<\/b><br><br><b>Notional loan repayments<\/b> \u2014 Where estimated loan repayments are notional, for example <i>due to write off of loans, re-financing through fresh loans or conversion into equity<\/i>, they <i>should be highlighted in the 'Remarks' column<\/i>. Any modification in repayment terms, such as extension of the moratorium, must also be clearly mentioned, so that the receipt estimates do not count cash that will never be received.\"\r\n  },\r\n  {\r\n    \"id\": 3009,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Estimates)\\nA. Central taxes and duties, including cesses\\nB. Disinvestment of equity in Public Sector Enterprises and dividend receipts\\nC. Transactions relating to the Public Account of India\\nD. The Demand for Grant 'Pensions'\\nList-II (Furnished or prepared by)\\n1. Chief Controllers of Accounts and Accounts Officers of Union Territories, with and without legislature\\n2. Central Pension Accounting Office, Department of Expenditure\\n3. Department of Investment and Public Asset Management\\n4. Department of Revenue, through the CBDT and the CBIC\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-4, B-3, C-1, D-2\",\r\n      \"A-1, B-3, C-4, D-2\",\r\n      \"A-4, B-2, C-1, D-3\",\r\n      \"A-4, B-3, C-2, D-1\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: A-4, B-3, C-1, D-2.<\/b><br><br><b>Sources of the estimates<\/b> \u2014 Tax estimates come from the Department of Revenue; <i>estimates of disinvestment of equity holdings in Public Sector Enterprises and Dividend receipts<\/i> are furnished by DIPAM; Public Account estimates come from the Chief Controllers of Accounts and the Accounts Officers of UT Governments, both with and without legislatures; and the Demand 'Pensions' is administered, controlled and compiled by the Central Pension Accounting Office of the Department of Expenditure.\"\r\n  },\r\n  {\r\n    \"id\": 3010,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Which one of the following correctly states the position regarding transactions of Ministries in the Public Account?\",\r\n    \"options\": [\r\n      \"Large transactions are freely permitted, since Public Account balances are not voted by Parliament.\",\r\n      \"Large transactions are normally not expected except in areas like Provident Funds and approved Special Deposits, and a net debit or credit in a year is accepted only with full justification.\",\r\n      \"A net debit in the Public Account is expected every year and needs no justification.\",\r\n      \"Ministries may route scheme expenditure through the Public Account to avoid lapse of the Grant.\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Large transactions are normally not expected except in areas like Provident Funds and approved Special Deposits, and a net debit or credit in a year is accepted only with full justification.<\/b><br><br><b>Public Account transactions<\/b> \u2014 Normally, Ministries should not have any large transactions in the Public Account <i>except in areas like Provident Funds and approved Special Deposits<\/i>. <i>There should not ideally be any Net debit or credit in a year in the Public Account transactions<\/i>, and such instances are accepted only with full justification. Using the Public Account to keep unspent budget alive would defeat the rule of lapse.\"\r\n  },\r\n  {\r\n    \"id\": 3011,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"With the projections in which document should the expenditure estimates of Ministries and Departments conform?\",\r\n    \"options\": [\r\n      \"The Macro-Economic Framework Statement\",\r\n      \"The Outcome Budget of the previous year\",\r\n      \"The Medium Term Expenditure Framework Statement released by the Ministry of Finance\",\r\n      \"The Appropriation Accounts of the preceding year\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: The Medium Term Expenditure Framework Statement released by the Ministry of Finance.<\/b><br><br><b>Conformity with the MTEF<\/b> \u2014 Before framing estimates, Ministries review the existing Expenditure Budget to identify schemes that can be eliminated, reduced or merged, and their <i>estimates should conform to the projections contained in the MTEF (Medium Term Expenditure Framework) Statement<\/i> released by the Ministry of Finance. The Macro-Economic Framework Statement assesses the growth prospects of the economy and contains no Ministry-wise expenditure projections.\"\r\n  },\r\n  {\r\n    \"id\": 3012,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Consider the following statements regarding the framing of expenditure estimates:\\n1. Schemes that have been discontinued should not find mention in the Revised Estimates of the current year.\\n2. Where provision has been made without the necessary pre-Budget scrutiny of a scheme, the scrutiny and approvals must be completed before the financial year commences and the Budget is passed.\\n3. Provision may be made for posts vacant for one year or more if recruitment is in progress.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 2 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 1 and 2 only.<\/b><br><br><b>Framing expenditure estimates<\/b> \u2014 Discontinued schemes must not find mention in the Revised Estimates, a note on discontinued or merged schemes being placed below the SBE. Where provision was made without pre-Budget scrutiny, <i>such scrutiny should be completed and appropriate approvals obtained before the commencement of the financial year and passing of the Budget<\/i>. Statement 3 is wrong: <i>no provision may be made in the establishment Budget for posts which are lying vacant for one year or more<\/i>.\"\r\n  },\r\n  {\r\n    \"id\": 3013,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"At the end of a year, Grant X shows savings of \u20b985 crore and Grant Y shows savings of \u20b9130 crore. Which of these savings must be explained to the Public Accounts Committee?\",\r\n    \"options\": [\r\n      \"Only the savings in Grant Y\",\r\n      \"Only the savings in Grant X\",\r\n      \"Both, since all savings must be explained\",\r\n      \"Neither, since the Committee examines only excesses\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Only the savings in Grant Y.<\/b><br><br><b>Explanation of savings<\/b> \u2014 <i>The Public Accounts Committee requires that savings in a Grant amounting to \u20b9100 crore and above be explained to the Committee<\/i>. Grant Y's savings of \u20b9130 crore cross that threshold, Grant X's \u20b985 crore do not. The Committee is not concerned only with excesses: Parliamentary Committees have repeatedly expressed concern over large savings, which is why realistic assessment of fund requirements is insisted upon.\"\r\n  },\r\n  {\r\n    \"id\": 3014,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Up to how many levels may schemes be depicted in the Statement of Budget Estimates, and what are they?\",\r\n    \"options\": [\r\n      \"Two \u2014 Schemes and Sub-Schemes\",\r\n      \"Three \u2014 Umbrella Schemes, Schemes and Sub-Schemes\",\r\n      \"Four \u2014 Umbrella Schemes, Schemes, Sub-Schemes and Components\",\r\n      \"Six \u2014 corresponding to the six tiers of accounting classification\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Three \u2014 Umbrella Schemes, Schemes and Sub-Schemes.<\/b><br><br><b>Depiction of schemes in the SBE<\/b> \u2014 Schemes are depicted <i>up to a maximum of three levels only, namely (a) Umbrella Schemes, (b) Schemes and (c) Sub-Schemes<\/i>, each categorised as either a Centrally Sponsored or a Central Sector Scheme. The six tiers from Major Head to Object Head belong to the accounting classification used in the Detailed Demands for Grants, which is a separate framework.\"\r\n  },\r\n  {\r\n    \"id\": 3015,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Consider the following statements regarding provisions for the North Eastern Region and Sikkim:\\n1. Ministries, except those exempted by the Ministry of Development of North Eastern Region, must spend 10 per cent of their Gross Budget Support for Central Sector and Centrally Sponsored Schemes for the benefit of the region.\\n2. Provisions are placed under Major Heads 2552, 4552 and 6552 for eventual re-appropriation to the appropriate functional heads.\\n3. 'Transfers to' and 'amount met from' reserve funds may be provided under Major Heads 2552, 4552 and 6552.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 1 and 2 only.<\/b><br><br><b>North Eastern Region provisions<\/b> \u2014 Ministries must <i>spend 10% of the Gross Budget Support (GBS) from their allocation under Central Sector Schemes and Centrally Sponsored Schemes<\/i> for the North Eastern Region and Sikkim, the provisions being held under 2552, 4552 and 6552 for eventual re-appropriation to functional heads. Statement 3 is wrong: fund transfers may not be provided under these heads, <i>as these heads are used to disclose the transitory provisions<\/i>; they go under the relevant functional heads.\"\r\n  },\r\n  {\r\n    \"id\": 3016,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"An umbrella line 'Welfare of Children' in a Ministry's Statement of Budget Estimates contains a Central Sector Scheme and untied grants-in-aid to an autonomous body. How is it depicted among the six broad categories of expenditure?\",\r\n    \"options\": [\r\n      \"The line is retained under its predominant category\",\r\n      \"The line is shown outside the six categories as a composite item\",\r\n      \"The whole line is shown under Other Central Expenditure\",\r\n      \"The line is broken up: the scheme goes under Central Sector Schemes and the untied grants under Other Central Expenditure\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: The line is broken up: the scheme goes under Central Sector Schemes and the untied grants under Other Central Expenditure.<\/b><br><br><b>Breaking up a composite line<\/b> \u2014 Every budget line must fall in one of the six categories, and where an existing line has items belonging to more than one category, <i>the existing line would need to be broken up<\/i> and adjusted under the relevant categories. In this illustration, the Central Sector Scheme goes under Central Sector Schemes and the untied assistance to the autonomous body under Other Central Expenditure.\"\r\n  },\r\n  {\r\n    \"id\": 3017,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"A Ministry gives grants to an autonomous body for implementing a Central Sector Scheme. Under which category is this provision shown in the Statement of Budget Estimates?\",\r\n    \"options\": [\r\n      \"Central Sector Schemes, without breaking up the line\",\r\n      \"Other Central Expenditure, being a grant to an autonomous body\",\r\n      \"Establishment Expenditure of the Centre\",\r\n      \"Partly under Central Sector Schemes and partly under Other Central Expenditure\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Central Sector Schemes, without breaking up the line.<\/b><br><br><b>Grants to autonomous bodies under a scheme<\/b> \u2014 <i>If grants are being given to any autonomous body under a scheme for implementing that scheme, then the line need not be broken up and would figure under the Central Sector Scheme<\/i>. Only untied grants-in-aid not given under a scheme go under Other Central Expenditure; the purpose of the grant, not the character of the recipient, decides the category.\"\r\n  },\r\n  {\r\n    \"id\": 3018,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"What is meant by 'committed liabilities as arrears', a separate statement of which accompanies the provisional Statement of Budget Estimates?\",\r\n    \"options\": [\r\n      \"Liabilities provided in the Budget but not yet sanctioned\",\r\n      \"Liabilities which have neither been paid nor been provided in the Budget but are supported by a valid sanction\",\r\n      \"Liabilities paid during the year but not yet adjusted in the accounts\",\r\n      \"Liabilities of autonomous bodies guaranteed by the Government\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Liabilities which have neither been paid nor been provided in the Budget but are supported by a valid sanction.<\/b><br><br><b>Committed liabilities as arrears<\/b> \u2014 These are <i>liabilities which have neither been paid nor been provided in the Budget but are supported through a valid sanction<\/i> \u2014 payments already due but unpaid for want of budgetary provision. The statement is furnished with the provisional SBE, along with items of expenditure linked to receipts and the provision made for vacant posts.\"\r\n  },\r\n  {\r\n    \"id\": 3019,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Consider the following statements regarding unspent balances reported with the Budget proposals:\\n1. Unspent balances and pending Utilization Certificates are to be furnished Ministry-wise only.\\n2. Unspent balances with grantee or loanee bodies, other than the States, are required for bodies which received more than \u20b91 crore.\\n3. Such balances are required as on 31st March of the previous year and 30th June and 30th September of the current year.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 2 and 3 only.<\/b><br><br><b>Unspent balances<\/b> \u2014 Unspent balances released but pending utilisation are required <i>as on 31st March of the previous financial year, 30th June and 30th September of the current financial year<\/i>, for all grantee and loanee bodies other than States which received more than \u20b91 crore. Statement 1 is wrong: unspent balances and pending Utilization Certificates are furnished <i>state-wise and scheme-wise<\/i> in respect of all schemes.\"\r\n  },\r\n  {\r\n    \"id\": 3020,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Which item is excluded from the statement of contributions to international bodies provided for in the Budget Estimates?\",\r\n    \"options\": [\r\n      \"Contributions to international bodies which constitute revenue expenditure\",\r\n      \"Membership fees to international bodies which constitute revenue expenditure\",\r\n      \"Contributions to international organisations for specific functions, booked as revenue expenditure\",\r\n      \"Subscriptions to international bodies which represent investments and are accounted for in the capital section\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Subscriptions to international bodies which represent investments and are accounted for in the capital section.<\/b><br><br><b>Contributions to international bodies<\/b> \u2014 The statement <i>includes only items of contribution and membership fees to international bodies which constitute revenue expenditure<\/i>. Subscriptions that represent investments and are accounted for in the capital section are excluded, since they acquire a financial asset rather than consuming resources within the year.\"\r\n  },\r\n  {\r\n    \"id\": 3021,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Before a new sub-head or detailed head is incorporated in the Detailed Demands for Grants, from whom must its numeric code be obtained?\",\r\n    \"options\": [\r\n      \"The office of the Controller General of Accounts\",\r\n      \"The Comptroller and Auditor General of India\",\r\n      \"The Budget Division\",\r\n      \"The Department of Expenditure\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The office of the Controller General of Accounts.<\/b><br><br><b>Standard numeric codification<\/b> \u2014 <i>No new sub-head\/detailed head will be opened and incorporated in the Detailed Demands for Grants without getting the necessary numeric codes assigned therefor from the office of the Controller General of Accounts<\/i>, under the instructions on standard numeric codification of heads of account. The CGA also maintains the List of Major and Minor Heads and opens new heads on the advice of the C&AG.\"\r\n  },\r\n  {\r\n    \"id\": 3022,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Consider the following statements regarding the Detailed Demands for Grants:\\n1. They are mandatorily entered by the Ministries in the Union Budget Information System.\\n2. The Detailed Demands generated from the Public Financial Management System are fed into the Union Budget Information System to enable expenditure.\\n3. Ministries upload the full details of the Detailed Demands, as approved by Parliament, on their websites.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br><b>UBIS and PFMS<\/b> \u2014 The Detailed Demands <i>shall be mandatorily entered by the Ministries\/Departments in UBIS<\/i>, and Ministries upload the full details, as approved by Parliament, on their websites for transparency. Statement 2 reverses the flow: the Detailed Demands generated from UBIS are fed into PFMS to enable expenditure \u2014 UBIS being the budgeting system and PFMS the payment and accounting system.\"\r\n  },\r\n  {\r\n    \"id\": 3023,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Consider the following statements regarding the Scheduled Castes Sub Plan and the Tribal Area Sub Plan:\\n1. The percentage of earmarking is calculated on the total allocation for Centrally Sponsored and Central Sector Schemes of the obligated Ministries.\\n2. Requests for exemption are considered by the Ministry of Social Justice and Empowerment for SCSP and the Ministry of Tribal Affairs for TASP.\\n3. The allocation under these Sub Plans may be lower than the previous year's Budget Estimates where the scheme mix changes.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 1 and 2 only.<\/b><br><br><b>SCSP and TASP earmarking<\/b> \u2014 <i>Total allocation for Centrally Sponsored and Central Sector schemes of the obligated Ministries<\/i> is the base for calculating the earmarking, and exemption requests are considered by the nodal Ministries \u2014 Social Justice and Empowerment for SCSP and Tribal Affairs for TASP \u2014 with their Ministers' approval. Statement 3 is wrong: the allocation <i>shall not be less than the Budget Estimates of the previous year<\/i>.\"\r\n  },\r\n  {\r\n    \"id\": 3024,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Consider the following:\\n1. Guarantees given by the Government\\n2. Output-Outcome Monitoring Framework\\n3. Tax revenues raised but not realised\\n4. Arrears of non-tax revenues\\nWhich of the above are presented as disclosure statements under the Fiscal Responsibility and Budget Management framework?\",\r\n    \"options\": [\r\n      \"1 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\",\r\n      \"1, 3 and 4 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 1, 3 and 4 only.<\/b><br><br><b>FRBM disclosure statements<\/b> \u2014 The disclosures are <i>(i) Guarantees given by the Government; (ii) Tax Revenues raised but not realized; (iii) Arrears of Non-Tax Revenues; and (iv) Asset Register<\/i>. The Output-Outcome Monitoring Framework is a separate document on the outputs and outcomes of schemes, finalised through NITI Aayog; it is not an FRBM disclosure statement.\"\r\n  },\r\n  {\r\n    \"id\": 3025,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Which one of the following correctly describes the annuity model for infrastructure projects?\",\r\n    \"options\": [\r\n      \"The concessionaire meets the entire construction cost and annual maintenance, and recovers its investment with a pre-determined return through annuities paid by the Government every year.\",\r\n      \"The Government pays a construction grant, and the concessionaire recovers only maintenance costs through annuities.\",\r\n      \"The Government pays the entire cost upfront, and the concessionaire maintains the asset free of charge.\",\r\n      \"The concessionaire meets only the maintenance expenditure, the construction cost being borne by the Government.\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The concessionaire meets the entire construction cost and annual maintenance, and recovers its investment with a pre-determined return through annuities paid by the Government every year.<\/b><br><br><b>Annuity projects<\/b> \u2014 Under this model <i>the concessionaire (private sector) is required to meet the entire upfront\/construction cost<\/i>, no grant being paid by the Government, as well as the annual maintenance, and recovers the entire investment and a pre-determined return out of the annuities payable by the Government every year. These annuities are future budgetary commitments, which is why annuity projects are disclosed in the Budget.\"\r\n  },\r\n  {\r\n    \"id\": 3026,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"An asset valued at \u20b940 lakh is to be shown in the Asset Register disclosure statement. How should its value be shown?\",\r\n    \"options\": [\r\n      \"\u20b940 lakh\",\r\n      \"\u20b90.40 crore\",\r\n      \"\u20b94.0 crore\",\r\n      \"\u20b940,00,000\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: \u20b90.40 crore.<\/b><br><br><b>Unit of reporting<\/b> \u2014 Values in the disclosure statements <i>may be shown in crore of rupees and not in lakhs\/thousands<\/i>. Since one crore equals one hundred lakh, \u20b940 lakh is \u20b90.40 crore \u2014 the very illustration used in the instructions. \u20b94.0 crore misplaces the decimal, while the other two options express the value in the units that the instructions exclude.\"\r\n  },\r\n  {\r\n    \"id\": 3027,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Consider the following statements regarding the preparation of the FRBM disclosure statements:\\n1. Where arrears of non-tax revenue exceed \u20b9500 crore, the reasons are to be explained in the remarks.\\n2. Ministries must ensure that the totals tally with the Appropriation Accounts of the Ministry.\\n3. The Arrears of Non-Tax Revenue and Asset Register statements are submitted in the Union Budget Information System only.\\nWhich of the statements given above 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\": 2,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br><b>Preparing the disclosures<\/b> \u2014 <i>Whenever arrears of Non-Tax revenue are more than \u20b9500 crore, the reasons for the same may be explained in the appropriate remark portion<\/i>, and the Arrears and Asset Register statements are submitted in UBIS only. Statement 2 is wrong: Ministries are responsible for ensuring that the totals <i>tally with the information in the Union Government's Finance Accounts<\/i>, following C&AG observations of inconsistencies.\"\r\n  },\r\n  {\r\n    \"id\": 3028,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"In which month is the Budget Circular, with which the Budget process commences, normally issued?\",\r\n    \"options\": [\r\n      \"August\",\r\n      \"September\",\r\n      \"October\",\r\n      \"December\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: September.<\/b><br><br><b>Budget Circular<\/b> \u2014 The Budget process commences with the issue of the Budget Circular, <i>normally in the month of September<\/i>. It guides Ministries and Departments <i>in framing their Revised Estimates for the current year and the Budget Estimates for the ensuing financial year<\/i>, and prescribes the formats. Pre-Budget meetings chaired by Secretary (Expenditure) follow from around mid-October.\"\r\n  },\r\n  {\r\n    \"id\": 3029,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Who chairs the pre-Budget meetings in which the expenditure ceilings of Ministries are discussed?\",\r\n    \"options\": [\r\n      \"Secretary (Economic Affairs)\",\r\n      \"The Finance Minister\",\r\n      \"The Chief Economic Adviser\",\r\n      \"Secretary (Expenditure)\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Secretary (Expenditure).<\/b><br><br><b>Pre-Budget meetings<\/b> \u2014 After the Budget Circular, pre-Budget discussions chaired by Secretary (Expenditure) begin around mid-October to decide the expenditure ceilings. The provisional ceilings are communicated after the Finance Minister's approval, and the approved ceilings are conveyed <i>including ceilings for Revenue and Capital expenditure separately<\/i>, on which Financial Advisers prepare the Statement of Budget Estimates (Final).\"\r\n  },\r\n  {\r\n    \"id\": 3030,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Under which category of Government receipts are disinvestment receipts classified?\",\r\n    \"options\": [\r\n      \"Debt receipts\",\r\n      \"Non-tax revenue\",\r\n      \"Tax revenue\",\r\n      \"Non-debt capital receipts\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Non-debt capital receipts.<\/b><br><br><b>Classification of receipts<\/b> \u2014 Government receipts are <i>Revenue Receipts, which consist of Tax Revenue and Non Tax Revenue<\/i>, and Capital Receipts, which consist of debt receipts and non-debt capital receipts. Debt receipts are borrowings, while non-debt capital receipts comprise disinvestment, repayment of loans and other receipts. Disinvestment reduces assets without creating a liability, so it is a non-debt capital receipt.\"\r\n  },\r\n  {\r\n    \"id\": 3031,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"How are dividends received from Public Sector Enterprises classified in the Budget?\",\r\n    \"options\": [\r\n      \"As non-tax revenue\",\r\n      \"As non-debt capital receipts\",\r\n      \"As debt receipts\",\r\n      \"As recoveries of loans\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: As non-tax revenue.<\/b><br><br><b>Dividends<\/b> \u2014 Dividends are a return on the Government's investment and are therefore non-tax revenue, a revenue receipt. Like disinvestment, their estimates come from DIPAM \u2014 <i>estimates of disinvestment of equity holdings in Public Sector Enterprises and Dividend receipts<\/i> \u2014 but disinvestment proceeds are non-debt capital receipts, since they reduce the Government's holding of assets.\"\r\n  },\r\n  {\r\n    \"id\": 3032,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"In which Board is the Tax Research Unit, which makes tax estimates available in the required format, located?\",\r\n    \"options\": [\r\n      \"Central Board of Indirect Taxes and Customs\",\r\n      \"Central Board of Direct Taxes\",\r\n      \"Department of Economic Affairs\",\r\n      \"Department of Expenditure\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Central Board of Indirect Taxes and Customs.<\/b><br><br><b>Estimates of Central taxes<\/b> \u2014 Estimates of taxes and duties, including cesses, are furnished by the Department of Revenue through the CBDT and the CBIC, being made available by the Tax Research Unit of the CBIC and the Tax Policy Legislation Division of the CBDT. <i>Tax rates related decisions and growth assumptions are primarily the basis for making Direct tax estimates<\/i>.\"\r\n  },\r\n  {\r\n    \"id\": 3033,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Which Department furnishes the estimates of dividend receipts from Public Sector Enterprises?\",\r\n    \"options\": [\r\n      \"Department of Public Enterprises\",\r\n      \"Department of Expenditure\",\r\n      \"Department of Revenue\",\r\n      \"Department of Investment and Public Asset Management\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Department of Investment and Public Asset Management.<\/b><br><br><b>Estimates from DIPAM<\/b> \u2014 <i>Estimates of disinvestment of equity holdings in Public Sector Enterprises and Dividend receipts<\/i> are furnished by DIPAM. Tax estimates come from the Department of Revenue, Public Account estimates from the Chief Controllers of Accounts and the Accounts Officers of Union Territories, and the Demand 'Pensions' is handled by the Central Pension Accounting Office.\"\r\n  },\r\n  {\r\n    \"id\": 3034,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Who administers, controls and compiles the Demand for Grant 'Pensions'?\",\r\n    \"options\": [\r\n      \"Department of Pension and Pensioners' Welfare\",\r\n      \"Controller General of Accounts, directly\",\r\n      \"Central Pension Accounting Office, Department of Expenditure\",\r\n      \"Budget Division\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Central Pension Accounting Office, Department of Expenditure.<\/b><br><br><b>Demand 'Pensions'<\/b> \u2014 The Demand for Grant 'Pensions' is administered, controlled and compiled by the Central Pension Accounting Office of the Department of Expenditure. Other Demands are framed by the respective Ministries through their Financial Advisers, while <i>estimates of disinvestment of equity holdings in Public Sector Enterprises and Dividend receipts<\/i> are furnished by DIPAM.\"\r\n  },\r\n  {\r\n    \"id\": 3035,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"No provision may be made in the establishment Budget for posts that have been lying vacant for how long?\",\r\n    \"options\": [\r\n      \"Six months or more\",\r\n      \"One year or more\",\r\n      \"Two years or more\",\r\n      \"Three years or more\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: One year or more.<\/b><br><br><b>Vacant posts<\/b> \u2014 <i>No provision may be made in the establishment Budget for posts which are lying vacant for one year or more<\/i>. A statement of the provision made for vacant posts accompanies the provisional Statement of Budget Estimates. Posts vacant for so long are unlikely to be filled within the year, and providing for them would only inflate the estimates.\"\r\n  },\r\n  {\r\n    \"id\": 3036,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"What percentage of their Gross Budget Support for Central Sector and Centrally Sponsored Schemes must non-exempted Ministries spend for the North Eastern Region and Sikkim?\",\r\n    \"options\": [\r\n      \"5 per cent\",\r\n      \"10 per cent\",\r\n      \"15 per cent\",\r\n      \"20 per cent\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 10 per cent.<\/b><br><br><b>North Eastern Region<\/b> \u2014 Ministries, except those exempted by the Ministry of Development of North Eastern Region, must <i>spend 10% of the Gross Budget Support (GBS) from their allocation under Central Sector Schemes and Centrally Sponsored Schemes<\/i> for the benefit of the region, including Sikkim. The provisions are held under Major Heads 2552, 4552 and 6552 for re-appropriation to functional heads.\"\r\n  },\r\n  {\r\n    \"id\": 3037,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Under which Major Heads are the provisions for the North Eastern Region and Sikkim initially placed, for eventual re-appropriation to the functional heads?\",\r\n    \"options\": [\r\n      \"2551, 4551 and 6551\",\r\n      \"3601, 3602 and 3606\",\r\n      \"2049, 3601 and 7601\",\r\n      \"2552, 4552 and 6552\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 2552, 4552 and 6552.<\/b><br><br><b>Lump-sum heads for the North Eastern Region<\/b> \u2014 The provisions are placed under Major Heads 2552, 4552 and 6552 and later re-appropriated to the appropriate functional heads. Fund transfers ('transfers to' and 'amount met from' reserve funds) may not be provided under these heads, <i>as these heads are used to disclose the transitory provisions<\/i>; they go under the relevant functional heads.\"\r\n  },\r\n  {\r\n    \"id\": 3038,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Unspent balances with grantee and loanee bodies, other than the States, are required to be reported for bodies that received more than what amount?\",\r\n    \"options\": [\r\n      \"\u20b950 lakh\",\r\n      \"\u20b91 crore\",\r\n      \"\u20b95 crore\",\r\n      \"\u20b910 crore\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: \u20b91 crore.<\/b><br><br><b>Unspent balances<\/b> \u2014 Unspent balances released but pending utilisation are required <i>as on 31st March of the previous financial year, 30th June and 30th September of the current financial year<\/i>, for all grantee and loanee bodies other than States which received more than \u20b91 crore. Unspent balances and pending Utilization Certificates are furnished state-wise and scheme-wise for all schemes.\"\r\n  },\r\n  {\r\n    \"id\": 3039,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"In which system must Ministries mandatorily enter the Detailed Demands for Grants?\",\r\n    \"options\": [\r\n      \"Union Budget Information System\",\r\n      \"Public Financial Management System\",\r\n      \"e-Lekha\",\r\n      \"Non-Tax Receipt Portal\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Union Budget Information System.<\/b><br><br><b>UBIS and PFMS<\/b> \u2014 The Detailed Demands <i>shall be mandatorily entered by the Ministries\/Departments in UBIS<\/i>, the budgeting system. The Detailed Demands generated from UBIS are then fed into PFMS, the payment and accounting system, to enable expenditure against the approved provisions. Ministries also upload the full details, as approved by Parliament, on their websites.\"\r\n  },\r\n  {\r\n    \"id\": 3040,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Which Ministry considers requests for exemption from earmarking under the Tribal Area Sub Plan?\",\r\n    \"options\": [\r\n      \"Ministry of Tribal Affairs\",\r\n      \"Ministry of Social Justice and Empowerment\",\r\n      \"Ministry of Home Affairs\",\r\n      \"NITI Aayog\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Ministry of Tribal Affairs.<\/b><br><br><b>SCSP and TASP<\/b> \u2014 <i>Total allocation for Centrally Sponsored and Central Sector schemes of the obligated Ministries<\/i> is the base for the earmarking, and exemption requests are considered by the nodal Ministries \u2014 Tribal Affairs for TASP and Social Justice and Empowerment for SCSP \u2014 with the approval of their Ministers. The allocation cannot fall below the previous year's Budget Estimates.\"\r\n  },\r\n  {\r\n    \"id\": 3041,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Where arrears of non-tax revenue exceed what amount must the reasons be explained in the remarks portion of the disclosure statement?\",\r\n    \"options\": [\r\n      \"\u20b9100 crore\",\r\n      \"\u20b9250 crore\",\r\n      \"\u20b9500 crore\",\r\n      \"\u20b91,000 crore\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: \u20b9500 crore.<\/b><br><br><b>Arrears of non-tax revenue<\/b> \u2014 <i>Whenever arrears of Non-Tax revenue are more than \u20b9500 crore, the reasons for the same may be explained in the appropriate remark portion<\/i>. The Arrears of Non-Tax Revenue and Asset Register statements are submitted in UBIS only, and the totals must tally with the Union Government's Finance Accounts, following the C&AG's observations on inconsistencies.\"\r\n  },\r\n  {\r\n    \"id\": 3042,\r\n    \"chapter\": \"CH 3: BUDGET PROCESS\",\r\n    \"question\": \"Savings in a Grant amounting to how much or more are required to be explained to the Public Accounts Committee?\",\r\n    \"options\": [\r\n      \"\u20b910 crore\",\r\n      \"\u20b950 crore\",\r\n      \"\u20b9100 crore\",\r\n      \"\u20b9500 crore\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: \u20b9100 crore.<\/b><br><br><b>Explanation of savings<\/b> \u2014 <i>The Public Accounts Committee requires that savings in a Grant amounting to \u20b9100 crore and above be explained to the Committee<\/i>. Parliamentary Committees have repeatedly expressed concern over large savings, so Ministries are expected to assess their fund requirements realistically when framing estimates rather than seek provisions that remain unspent at the close of the year.\"\r\n  },\r\n  {\r\n    \"id\": 4001,\r\n    \"chapter\": \"CH 4: BUDGET FINALIZATION\",\r\n    \"question\": \"In what form are the expenditure ceilings finalised in the pre-Budget meetings communicated to the Ministries?\",\r\n    \"options\": [\r\n      \"Including separate ceilings for revenue and capital expenditure\",\r\n      \"As a single consolidated ceiling for each Ministry\",\r\n      \"Only in respect of scheme expenditure\",\r\n      \"Only after the approval of the Cabinet\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Including separate ceilings for revenue and capital expenditure.<\/b><br><br><b>Approved ceilings<\/b> \u2014 After the pre-Budget meetings, the approved ceilings are communicated <i>including ceilings for Revenue and Capital expenditure separately<\/i>. On that basis Financial Advisers prepare the Statement of Budget Estimates (Final) in the form prescribed in the Budget Circular and forward it to the Budget Division. The provisional ceilings are communicated after the Finance Minister's approval; Cabinet approval is not required at this stage.\"\r\n  },\r\n  {\r\n    \"id\": 4002,\r\n    \"chapter\": \"CH 4: BUDGET FINALIZATION\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Item of expenditure)\\nA. Salaries, travel and office expenses of attached and subordinate offices\\nB. A scheme entirely funded by the Central Government and implemented by Central agencies\\nC. Interest payments and contributions to international organisations\\nD. Transfers under the National Disaster Response Fund\\nList-II (Category)\\n1. Other Transfers to States\\n2. Central Sector Schemes\\n3. Establishment Expenditure of the Centre\\n4. Other Central Expenditure\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-3, B-2, C-1, D-4\",\r\n      \"A-3, B-2, C-4, D-1\",\r\n      \"A-4, B-2, C-3, D-1\",\r\n      \"A-3, B-4, C-2, D-1\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: A-3, B-2, C-4, D-1.<\/b><br><br><b>The six broad categories<\/b> \u2014 Establishment Expenditure covers <i>all the establishment related expenditure of the Ministries\/Departments, including establishment expenditure on attached and subordinate offices<\/i>; Central Sector Schemes are entirely funded and implemented by the Centre; Other Central Expenditure includes interest payments, repayment of debt and contributions to international organisations; and transfers under the National Disaster Response Fund fall under Other Transfers to States, not Finance Commission Transfers.\"\r\n  },\r\n  {\r\n    \"id\": 4003,\r\n    \"chapter\": \"CH 4: BUDGET FINALIZATION\",\r\n    \"question\": \"A Central Sector Scheme is, as an exception, to be implemented through State implementing agencies. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"It is permissible at the discretion of the administrative Ministry, funds being routed through the State treasuries.\",\r\n      \"It is permissible only if the State contributes a matching share.\",\r\n      \"It requires the specific prior consent of the Department of Expenditure, and funds are transferred directly to the implementing agencies, not through State treasuries.\",\r\n      \"It automatically converts the scheme into a Centrally Sponsored Scheme.\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: It requires the specific prior consent of the Department of Expenditure, and funds are transferred directly to the implementing agencies, not through State treasuries.<\/b><br><br><b>Central Sector Schemes through State agencies<\/b> \u2014 Central Sector Schemes are entirely funded by the Centre and implemented by Central agencies; <i>as an exception and with the specific prior consent of the Finance Ministry (Department of Expenditure)<\/i> they may be implemented through State agencies, and <i>the transfer of funds in such cases will be done directly to the implementing agencies and not through the State treasuries<\/i>. A sharing pattern is the mark of a Centrally Sponsored Scheme.\"\r\n  },\r\n  {\r\n    \"id\": 4004,\r\n    \"chapter\": \"CH 4: BUDGET FINALIZATION\",\r\n    \"question\": \"Bodies such as the Indian Council of Agricultural Research and the Council of Scientific and Industrial Research also implement some Central Sector Schemes. Under which category is the provision for those schemes shown?\",\r\n    \"options\": [\r\n      \"Other Central Expenditure\",\r\n      \"Establishment Expenditure of the Centre\",\r\n      \"Centrally Sponsored Schemes\",\r\n      \"Central Sector Schemes\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Central Sector Schemes.<\/b><br><br><b>Scheme provisions of autonomous bodies<\/b> \u2014 Other Central Expenditure ordinarily includes provisions for CPSUs and autonomous bodies, but <i>in certain cases such as ICAR, CSIR and Atomic Energy which also implement some Central Sector schemes, the provision related to the schemes will be shown in the category of Central Sector Schemes<\/i>. The category follows the nature of the provision \u2014 a scheme \u2014 rather than the identity of the implementing body.\"\r\n  },\r\n  {\r\n    \"id\": 4005,\r\n    \"chapter\": \"CH 4: BUDGET FINALIZATION\",\r\n    \"question\": \"Consider the following statements:\\n1. The category 'Finance Commission Transfers' appears only in the demand 'Transfers to States' under the Department of Expenditure.\\n2. The central share of Centrally Sponsored Schemes is routed through State and UT treasuries as grants under various object heads.\\n3. Where the central share is paid by Direct Benefit Transfer, only object heads may be used.\\nWhich of the statements given above 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>Correct answer: 1 and 2 only.<\/b><br><br><b>Transfers to States<\/b> \u2014 <i>The category 'Finance Commission Transfers' will only come in the demand titled 'Transfers to States'<\/i> under the Department of Expenditure, and the central share of Centrally Sponsored Schemes is routed through State and UT treasuries as grants under object heads. Statement 3 is wrong: the exception is Direct Benefit Transfer, <i>where the functional heads could be used<\/i>, such allocations being mapped to work out total resource transfers to States.\"\r\n  },\r\n  {\r\n    \"id\": 4006,\r\n    \"chapter\": \"CH 4: BUDGET FINALIZATION\",\r\n    \"question\": \"How are the details of expenditure met from dedicated reserve funds in the Public Account shown in the Expenditure Budget?\",\r\n    \"options\": [\r\n      \"As gross expenditure without any adjustment\",\r\n      \"As recoveries, indicated as negative entries\",\r\n      \"They are excluded from the Expenditure Budget\",\r\n      \"Only in the Receipts Budget\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: As recoveries, indicated as negative entries.<\/b><br><br><b>Expenditure met from reserve funds<\/b> \u2014 Estimates and actual expenditure in the Expenditure Budget are generally net of recoveries; <i>as an exception, details of expenditure which are met from dedicated reserve funds maintained in the Public Account are shown as recoveries and indicated as negative (-) entries<\/i>. The transfer to the fund has already been provided for as expenditure, so the spending from it is netted out rather than counted a second time.\"\r\n  },\r\n  {\r\n    \"id\": 4007,\r\n    \"chapter\": \"CH 4: BUDGET FINALIZATION\",\r\n    \"question\": \"Consider the following:\\n1. Gender Budgeting\\n2. Schemes for the Welfare of Children\\n3. Arrears of non-tax revenue\\n4. Schemes for the development of Scheduled Castes and Scheduled Tribes\\nWhich of the above are presented as statements in the Expenditure Profile?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 1, 2 and 4 only.<\/b><br><br><b>Contents of the Expenditure Profile<\/b> \u2014 The Expenditure Profile aggregates expenditure across demands and includes a statement each on <i>Gender Budgeting, Schemes for Development of Scheduled Castes and Scheduled Tribes<\/i> and Schemes for the Welfare of Children, besides statements on autonomous bodies and important funds in the Public Account. Arrears of non-tax revenue is an FRBM disclosure carried in Part B of the Receipts Budget.\"\r\n  },\r\n  {\r\n    \"id\": 4008,\r\n    \"chapter\": \"CH 4: BUDGET FINALIZATION\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Term)\\nA. Outlay\\nB. Output\\nC. Outcome\\nD. Output-Outcome Monitoring Framework\\nList-II (Meaning)\\n1. The collective results or qualitative improvements brought about by the delivery of services\\n2. The direct and measurable product of programme activities, often in physical units\\n3. The document covering major Central Sector and Centrally Sponsored Schemes with outlay of \u20b9500 crore and more\\n4. The amount provided for a scheme or project in the Budget\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-4, B-3, C-1, D-2\",\r\n      \"A-4, B-2, C-3, D-1\",\r\n      \"A-3, B-2, C-1, D-4\",\r\n      \"A-4, B-2, C-1, D-3\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: A-4, B-2, C-1, D-3.<\/b><br><br><b>Outlay, output and outcome<\/b> \u2014 <i>Outlay is the amount that is provided for a given scheme or project in the Budget<\/i>; Output is the direct and measurable product of programme activities, often expressed in physical units; and <i>Outcomes are the collective results or qualitative improvements brought about by the delivery of these services<\/i>. The framework presented with the Budget covers major Central Sector and Centrally Sponsored Schemes with outlay of \u20b9500 crore and more.\"\r\n  },\r\n  {\r\n    \"id\": 4009,\r\n    \"chapter\": \"CH 4: BUDGET FINALIZATION\",\r\n    \"question\": \"Arrange the following steps in the preparation of the Output-Outcome Monitoring Framework in the correct sequence:\\n1. Ministries submit the framework in the prescribed format, in English and Hindi, to NITI Aayog\\n2. NITI Aayog finalises the framework\\n3. The final document is forwarded to the Budget Division\\n4. The Department of Expenditure (PFC-II Division) reviews the targets against the budgeted outlay in consultation with DMEO\\nWhich one of the following is the correct sequence?\",\r\n    \"options\": [\r\n      \"1-2-4-3\",\r\n      \"4-2-1-3\",\r\n      \"1-2-3-4\",\r\n      \"1-4-2-3\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: 1-2-4-3.<\/b><br><br><b>Processing of the OOMF<\/b> \u2014 <i>Ministries\/Departments shall submit the OOMF in the prescribed format to the NITI Aayog (in English and Hindi)<\/i>; NITI Aayog finalises it and forwards it to the Department of Expenditure (PFC-II Division), which reviews the output and outcome targets with reference to the budgeted outlay in consultation with DMEO and then forwards the final document to the Budget Division for presentation with the Budget.\"\r\n  },\r\n  {\r\n    \"id\": 4010,\r\n    \"chapter\": \"CH 4: BUDGET FINALIZATION\",\r\n    \"question\": \"The Government presents a second Finance Bill in the year 2026. How will it be titled?\",\r\n    \"options\": [\r\n      \"The Finance Bill, 2026 (Second)\",\r\n      \"The Finance (No. 2) Bill, 2026\",\r\n      \"The Supplementary Finance Bill, 2026\",\r\n      \"The Finance (Amendment) Bill, 2026\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: The Finance (No. 2) Bill, 2026.<\/b><br><br><b>Numbering of Finance Bills<\/b> \u2014 <i>If the Finance Bill to be presented to Parliament is the first for the year, no number will be assigned<\/i> and the title will read 'Finance Bill, Year'; a second or subsequent Bill is titled 'Finance (Number) Bill, Year'. The same practice applies to Appropriation Bills, and the number appears uniformly on the letters signed by the Finance Minister.\"\r\n  },\r\n  {\r\n    \"id\": 4011,\r\n    \"chapter\": \"CH 4: BUDGET FINALIZATION\",\r\n    \"question\": \"Consider the following statements regarding the Budget of a State under President's Rule:\\n1. The powers of the State Legislature are exercised by or under the authority of Parliament.\\n2. The Budget proposals are sent by the Budget Division directly, without consulting the State.\\n3. After the Appropriation Bill is returned by the Rajya Sabha, the Budget Division pursues the President's assent through the Bill Sections and the Ministry of Law and Justice.\\nWhich of the statements given above 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\": 2,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br><b>Budget of a State under President's Rule<\/b> \u2014 <i>The powers of the legislature of the State\/UT are exercised by or under the authority of Parliament<\/i>, and after the Rajya Sabha returns the Appropriation Bill the Budget Division follows up for the President's assent. Statement 2 is wrong: the Ministry of Home Affairs sends the RE, Budget and Supplementary proposals <i>in consultation with the State under the President's Rule<\/i>, normally in November\u2013December after the expenditure ceilings are released.\"\r\n  },\r\n  {\r\n    \"id\": 4012,\r\n    \"chapter\": \"CH 4: BUDGET FINALIZATION\",\r\n    \"question\": \"Every budget line in the Statement of Budget Estimates must fall in one of how many broad categories of expenditure?\",\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>Correct answer: Six.<\/b><br><br><b>Six broad categories<\/b> \u2014 Expenditure is classified into Establishment Expenditure of the Centre, Central Sector Schemes and Other Central Expenditure under the Umbrella of Centre's Expenditure, and Centrally Sponsored Schemes, Finance Commission Transfers and Other Transfers under Transfers to States. Where an existing line has items of more than one category, <i>the existing line would need to be broken up<\/i>.\"\r\n  },\r\n  {\r\n    \"id\": 4013,\r\n    \"chapter\": \"CH 4: BUDGET FINALIZATION\",\r\n    \"question\": \"In which demand does the category 'Finance Commission Transfers' appear?\",\r\n    \"options\": [\r\n      \"The demand of the Ministry of Home Affairs\",\r\n      \"The demand of each Ministry that transfers funds to the States\",\r\n      \"'Interest Payments', under the Department of Economic Affairs\",\r\n      \"'Transfers to States', under the Department of Expenditure\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 'Transfers to States', under the Department of Expenditure.<\/b><br><br><b>Finance Commission Transfers<\/b> \u2014 <i>The category 'Finance Commission Transfers' will only come in the demand titled 'Transfers to States'<\/i> under the Department of Expenditure. The central share of Centrally Sponsored Schemes, by contrast, is shown in the demands of the Ministries concerned and routed through State and UT treasuries as grants under object heads.\"\r\n  },\r\n  {\r\n    \"id\": 4014,\r\n    \"chapter\": \"CH 4: BUDGET FINALIZATION\",\r\n    \"question\": \"The Output-Outcome Monitoring Framework covers Central Sector and Centrally Sponsored Schemes with an outlay of how much or more?\",\r\n    \"options\": [\r\n      \"\u20b9100 crore\",\r\n      \"\u20b9250 crore\",\r\n      \"\u20b9500 crore\",\r\n      \"\u20b91,000 crore\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: \u20b9500 crore.<\/b><br><br><b>Coverage of the OOMF<\/b> \u2014 The Output-Outcome Monitoring Framework presented with the Budget covers the major Central Sector and Centrally Sponsored Schemes with an outlay of \u20b9500 crore and more. It tracks outputs, the direct and measurable products of programme activities, and outcomes: <i>Outcomes are the collective results or qualitative improvements brought about by the delivery of these services<\/i>.\"\r\n  },\r\n  {\r\n    \"id\": 4015,\r\n    \"chapter\": \"CH 4: BUDGET FINALIZATION\",\r\n    \"question\": \"To which body do Ministries and Departments submit the Output-Outcome Monitoring Framework?\",\r\n    \"options\": [\r\n      \"Department of Expenditure\",\r\n      \"Budget Division\",\r\n      \"Development Monitoring and Evaluation Office\",\r\n      \"NITI Aayog\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: NITI Aayog.<\/b><br><br><b>Processing of the OOMF<\/b> \u2014 <i>Ministries\/Departments shall submit the OOMF in the prescribed format to the NITI Aayog (in English and Hindi)<\/i>. NITI Aayog finalises it and forwards it to the Department of Expenditure (PFC-II Division), which reviews the targets against the budgeted outlay in consultation with DMEO before the final document goes to the Budget Division.\"\r\n  },\r\n  {\r\n    \"id\": 4016,\r\n    \"chapter\": \"CH 4: BUDGET FINALIZATION\",\r\n    \"question\": \"Which Ministry sends the Revised Estimates, Budget and Supplementary proposals of a State under President's Rule?\",\r\n    \"options\": [\r\n      \"Ministry of Home Affairs\",\r\n      \"Ministry of Finance, Budget Division\",\r\n      \"Ministry of Law and Justice\",\r\n      \"Ministry of Parliamentary Affairs\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Ministry of Home Affairs.<\/b><br><br><b>State under President's Rule<\/b> \u2014 <i>The powers of the legislature of the State\/UT are exercised by or under the authority of Parliament<\/i>. The Ministry of Home Affairs sends the proposals in consultation with the State, normally in November\u2013December after the expenditure ceilings are released; after the Rajya Sabha returns the Appropriation Bill, the Budget Division follows up for the President's assent.\"\r\n  },\r\n  {\r\n    \"id\": 5001,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"When a Ministry delegates its financial powers to lower functionaries, where does responsibility for the expenditure rest?\",\r\n    \"options\": [\r\n      \"The basic responsibility shifts to the functionary concerned, but overall responsibility remains with the administrative Ministry.\",\r\n      \"The entire responsibility stands transferred to the functionary concerned.\",\r\n      \"Responsibility rests solely with the Ministry, delegation notwithstanding.\",\r\n      \"Responsibility is shared equally between the Ministry of Finance and the administrative Ministry.\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The basic responsibility shifts to the functionary concerned, but overall responsibility remains with the administrative Ministry.<\/b><br><br><b>Delegation and responsibility<\/b> \u2014 <i>As Ministries have delegated their powers to lower functionaries, the basic responsibility is shifted to the particular functionary concerned, but the overall responsibility remains with the administrative Ministry<\/i>. Delegation is thus neither a complete transfer nor an empty formality: the functionary answers for the decision, and the Ministry for the system within which it was taken.\"\r\n  },\r\n  {\r\n    \"id\": 5002,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"A bill for supplies received in the previous financial year is presented and paid in the current year. Can it be met from the current year's Grant?\",\r\n    \"options\": [\r\n      \"No, since liabilities of a past year can be met only from the Grant of that year.\",\r\n      \"No, unless the previous year's Grant is revalidated.\",\r\n      \"Yes, since a Grant covers charges, including liabilities of the past year, that are paid during the year and adjusted in its accounts.\",\r\n      \"Yes, but only through an advance from the Contingency Fund.\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Yes, since a Grant covers charges, including liabilities of the past year, that are paid during the year and adjusted in its accounts.<\/b><br><br><b>Scope of a Grant<\/b> \u2014 <i>A Grant or Appropriation can be utilised only to cover the charges (including liabilities, if any, of the past year) which are to be paid during the financial year<\/i> of the Grant and adjusted in the accounts of that year. The previous year's Grant has lapsed and cannot be revalidated, so the payment is met from the current Grant; conversely, no charges against a Grant can be authorised after its year has expired.\"\r\n  },\r\n  {\r\n    \"id\": 5003,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Apart from obtaining a supplementary grant or appropriation, how may expenditure that would exceed the total grant authorised by Parliament be met?\",\r\n    \"options\": [\r\n      \"With the approval of the Financial Adviser of the Ministry\",\r\n      \"By a re-appropriation order of the Department of Expenditure\",\r\n      \"With the sanction of the C&AG\",\r\n      \"By an advance from the Contingency Fund\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: By an advance from the Contingency Fund.<\/b><br><br><b>Bar on exceeding the Grant<\/b> \u2014 <i>No expenditure shall be incurred which may have the effect of exceeding the total grant or appropriation authorized by Parliament<\/i> for a year, except after obtaining a supplementary grant or appropriation or an advance from the Contingency Fund. Re-appropriation only shifts funds between units within a Grant and cannot raise its total, and neither the Financial Adviser nor the C&AG can authorise spending beyond what Parliament has voted.\"\r\n  },\r\n  {\r\n    \"id\": 5004,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Consider the following:\\n1. Greater evenness in budgeted expenditure within the financial year\\n2. Reduction of the rush of expenditure in the last quarter, especially the last month\\n3. Carrying forward of unspent balances to the next financial year\\n4. Better planning of the Indicative Market Borrowing Calendar\\nWhich of the above are objectives of the Modified Cash Management System?\",\r\n    \"options\": [\r\n      \"1, 2 and 4 only\",\r\n      \"1 and 2 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: 1, 2 and 4 only.<\/b><br><br><b>Modified Cash Management System<\/b> \u2014 The system seeks <i>greater evenness in the budgeted expenditure within the financial year<\/i>, reduction of the rush of expenditure in the last quarter, reduction of parking of funds, effective monitoring of the expenditure pattern and better planning of the Indicative Market Borrowing Calendar. Carrying forward unspent balances is not an objective; it would contradict the rule that appropriations lapse at the close of the year.\"\r\n  },\r\n  {\r\n    \"id\": 5005,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Consider the following statements regarding Revised Estimates:\\n1. They are voted by Parliament and thereby authorise additional expenditure.\\n2. By themselves they do not provide any authority for expenditure.\\n3. Additional projections in them must be authorised through Parliament's approval or by a re-appropriation order.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: 2 and 3 only.<\/b><br><br><b>Revised Estimates<\/b> \u2014 Revised Estimates are estimates of probable receipts and expenditure arrived at after the mid-year review, and they are <i>not voted by Parliament<\/i>; by themselves they confer no authority to spend. Any additional projection in them must be authorised through Parliament's approval \u2014 for a New Service or New Instrument of Service, for example \u2014 or by a re-appropriation order under the Delegation of Financial Powers Rules.\"\r\n  },\r\n  {\r\n    \"id\": 5006,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Consider the following statements regarding re-appropriation of funds:\\n1. It may be sanctioned by a competent authority at any time before the close of the financial year to which the grant relates.\\n2. It may be made only when savings are known or anticipated in the unit from which funds are to be transferred.\\n3. The reasons for saving and excess need be stated in the sanctioning order only where the amount is \u20b91 crore or more.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 1 and 2 only.<\/b><br><br><b>Re-appropriation<\/b> \u2014 Re-appropriation may be sanctioned <i>at any time before the close of the financial year to which such grant or appropriation relates<\/i>, and only when the appropriation for the unit from which funds are moved is known or anticipated not to be utilised in full. Statement 3 is wrong: reasons for saving and excess must invariably be stated where they amount to <i>Rupees 1 lakh or over<\/i>, and a copy of the order is endorsed to the Accounts Officer.\"\r\n  },\r\n  {\r\n    \"id\": 5007,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Consider the following:\\n1. From one primary unit of appropriation to another within the same section of a Grant\\n2. To meet expenditure not sanctioned by the competent authority\\n3. From an appropriation charged on the Consolidated Fund to meet voted expenditure\\n4. To meet expenditure on a New Service or New Instrument of Service\\nIn which of the above cases is re-appropriation barred?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1, 3 and 4 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 2, 3 and 4 only.<\/b><br><br><b>Restrictions under Rule 10 of the DFPR<\/b> \u2014 Re-appropriation cannot be made <i>to meet expenditure which has not been sanctioned by an authority competent to sanction it<\/i>, from charged to voted appropriations or vice versa, from one Grant to another, or to meet a New Service or New Instrument of Service. Moving funds between primary units within the same section of a Grant is precisely what re-appropriation is for, subject to the delegated limits.\"\r\n  },\r\n  {\r\n    \"id\": 5008,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"A Ministry proposes to augment a provision by re-appropriating savings within its Grant, no other restriction being attracted. Which of the following amounts can it sanction under its own delegated power?\",\r\n    \"options\": [\r\n      \"\u20b912.0 crore\",\r\n      \"\u20b96.5 crore\",\r\n      \"\u20b95.0 crore\",\r\n      \"\u20b94.8 crore\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: \u20b94.8 crore.<\/b><br><br><b>Delegated power of re-appropriation<\/b> \u2014 Under Decision No. (6) below Rule 10 of the Delegation of Financial Powers Rules, <i>the power to augment provisions through re-appropriation of funds below \u20b95 crore has been delegated to the administrative Ministries\/Departments<\/i>. \u20b94.8 crore is within that power; \u20b95 crore is not 'below' the limit, and the larger amounts are beyond the Ministry's delegation.\"\r\n  },\r\n  {\r\n    \"id\": 5009,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Consider the following primary units of appropriation:\\n1. Salaries\\n2. Office Expenses\\n3. Pensionary Charges\\n4. Rent, Rates and Taxes\\nFor which of the above do administrative Ministries have full powers of augmentation by re-appropriation within the same section of the Grant?\",\r\n    \"options\": [\r\n      \"1 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\",\r\n      \"1, 3 and 4 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 1, 3 and 4 only.<\/b><br><br><b>Full powers of augmentation<\/b> \u2014 Full powers are available for augmenting <i>'Salaries', 'Wages', 'Pensionary Charges', 'Medical Expenses' and 'Rent, Rates and Taxes'<\/i> through re-appropriation within the same section of the Grant. Augmenting establishment-related heads such as office expenses, travel expenses and overtime allowance <i>requires the approval of the Department of Expenditure<\/i>, processed by its Personnel Division.\"\r\n  },\r\n  {\r\n    \"id\": 5010,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Savings are available under 'Salaries' in a Grant, and the Ministry wishes to use them for office expenses in the same Grant. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"It is permissible under the Ministry's full powers relating to 'Salaries'.\",\r\n      \"It is not permissible, since savings under 'Salaries' may not be re-appropriated to meet expenditure under 'Non-Salaries'.\",\r\n      \"It is permissible if the amount is below \u20b95 crore.\",\r\n      \"It is permissible with the approval of the Financial Adviser alone.\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: It is not permissible, since savings under 'Salaries' may not be re-appropriated to meet expenditure under 'Non-Salaries'.<\/b><br><br><b>Salaries to Non-Salaries<\/b> \u2014 There is a specific bar on <i>re-appropriation of funds from savings available under 'Salaries' to meet expenditure under 'Non-Salaries'<\/i>, just as savings under an Externally Aided Project may not be diverted to a non-EAP purpose. The full powers for 'Salaries' relate to augmenting that head, not to releasing its savings for other objects, and the \u20b95 crore delegation does not override a specific prohibition.\"\r\n  },\r\n  {\r\n    \"id\": 5011,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"For which of the following does re-appropriation, both from and to the provision, require the previous consent of the Finance Ministry?\",\r\n    \"options\": [\r\n      \"Externally Aided Projects\",\r\n      \"Grants-in-aid to autonomous bodies\",\r\n      \"Secret Service expenditure\",\r\n      \"Major Works\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Secret Service expenditure.<\/b><br><br><b>Previous consent of the Finance Ministry<\/b> \u2014 Without the Finance Ministry's previous consent, no re-appropriation shall be made <i>from and to the provision for Secret Service expenditure<\/i>, nor so as to augment 'Salaries', 'Wages', 'Office Expenses' and 'Other Charges' taken together for the entire Grant, nor from a provision for a specified new item to another purpose. Externally Aided Projects face a different bar: their savings may not be diverted to non-EAP purposes.\"\r\n  },\r\n  {\r\n    \"id\": 5012,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Term)\\nA. New Service\\nB. New Instrument of Service\\nC. Cash Supplementary\\nD. Token Supplementary\\nList-II (Meaning)\\n1. Expenditure arising from a policy decision not brought to the notice of Parliament earlier, including a new activity or form of investment\\n2. \u20b90.01 crore obtained where Parliament's approval is needed to re-appropriate savings within the same section\\n3. Provision over and above the original Budget, enhancing the allocation for the Grant\\n4. Relatively large expenditure arising from important expansion of an existing activity\\nWhich one of the following is the correct match?\",\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-1, B-3, C-4, D-2\",\r\n      \"A-1, B-4, C-3, D-2\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: A-1, B-4, C-3, D-2.<\/b><br><br><b>Key terms of budget execution<\/b> \u2014 <i>'New Service' has been held as referring to expenditure arising out of a policy decision, not brought to the notice of Parliament earlier<\/i>, while a New Instrument of Service is relatively large expenditure from important expansion of an existing activity. A Cash Supplementary enhances the Grant's allocation; a Token Supplementary of \u20b90.01 crore merely secures Parliament's approval for re-appropriating savings where NS\/NIS limits are attracted.\"\r\n  },\r\n  {\r\n    \"id\": 5013,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Consider the following:\\n1. Administrative expenditure resulting from re-organisation of Ministries\\n2. Holding of conferences, seminars, exhibitions and feasibility studies\\n3. Transfers to States under a newly introduced scheme\\nWhich of the above are outside the limits of 'New Service'\/'New Instrument of Service'?\",\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>Correct answer: 1 and 2 only.<\/b><br><br><b>Activities outside the NS\/NIS limits<\/b> \u2014 Normal activities such as <i>administrative expenditure including those resulting from re-organisation of Ministries\/Departments<\/i>, conferences, seminars, exhibitions, surveys and feasibility studies, assistance to foreign governments and fulfilment of guarantees are not covered by these limits. Transfers to States and UTs are also exempt, but only <i>provided the scheme is not new<\/i>; transfers under a new scheme remain within the limits.\"\r\n  },\r\n  {\r\n    \"id\": 5014,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Additional expenditure arises during the year on an item charged on the Consolidated Fund of India. Do the financial limits of 'New Service'\/'New Instrument of Service' apply to it?\",\r\n    \"options\": [\r\n      \"Yes, since they apply to all expenditure from the Consolidated Fund.\",\r\n      \"No, since those limits apply only to expenditure subject to the vote of Parliament.\",\r\n      \"Yes, if the amount exceeds \u20b95 crore.\",\r\n      \"Only if the expenditure is met from the Contingency Fund.\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: No, since those limits apply only to expenditure subject to the vote of Parliament.<\/b><br><br><b>Applicability of NS\/NIS limits<\/b> \u2014 <i>These limits are applicable only to expenditure which is subject to the Vote of Parliament<\/i>; the NS\/NIS financial limits do not apply to expenditure charged on the Consolidated Fund. The limits exist to ensure that significant new voted expenditure is brought to Parliament's notice before it is incurred, and charged expenditure is not voted in the first place.\"\r\n  },\r\n  {\r\n    \"id\": 5015,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Consider the following statements regarding Supplementary Demands for Grants:\\n1. The Constitution prescribes the number of Supplementary Demands that may be presented in a year.\\n2. Supplementary Demands can be classified into Cash, Token and Technical Supplementaries.\\nWhich of the statements given above 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\": 1,\r\n    \"explanation\": \"<b>Correct answer: 2 only.<\/b><br><br><b>Supplementary Demands<\/b> \u2014 Article 115 provides for Supplementary Demands where the authorised amount proves insufficient or a need arises for a new service, but <i>the number of Supplementary Demands has not been prescribed in the Constitution<\/i>. On the basis of the proposals received from Ministries, the Demands are classified into three categories \u2014 Cash, Token and Technical Supplementary.\"\r\n  },\r\n  {\r\n    \"id\": 5016,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Consider the following statements regarding a Cash Supplementary:\\n1. It impacts the fiscal and revenue deficit.\\n2. It should be the first option, before savings within the Grant are explored.\\n3. It requires the specific approval of Secretary (Expenditure).\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br><b>Cash Supplementary<\/b> \u2014 A Cash Supplementary is over and above the original provision and enhances the Grant; it <i>impacts the fiscal\/revenue deficit<\/i> and requires the specific approval of Secretary (Expenditure). Statement 2 is wrong: it <i>should be obtained as a last resort and after proper due diligence<\/i> \u2014 where an existing scheme needs more money, matching savings within the Demand are to be explored first.\"\r\n  },\r\n  {\r\n    \"id\": 5017,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Savings in the Revenue-Voted section of a Grant are proposed to be used in the Capital-Voted section of the same Grant. What is required?\",\r\n    \"options\": [\r\n      \"A Technical Supplementary\",\r\n      \"A re-appropriation order of the Ministry\",\r\n      \"A Token Supplementary of \u20b90.01 crore\",\r\n      \"A Cash Supplementary\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: A Technical Supplementary.<\/b><br><br><b>Technical Supplementary<\/b> \u2014 Each Demand has four sections, <i>Revenue-Voted, Revenue-Charged, Capital-Voted and Capital-Charged<\/i>, and a Technical Supplementary is required for transferring savings from one section of a Grant to another. Re-appropriation operates only within a section; a Token Supplementary serves re-appropriation within the same section where NS\/NIS limits are attracted; and a Cash Supplementary adds new money, which is not needed here.\"\r\n  },\r\n  {\r\n    \"id\": 5018,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Consider the following situations:\\n1. Surrender from one section of a Demand for utilisation in another section of the same Demand\\n2. Transfer of a scheme from one Demand to another\\n3. Waivers and write-offs\\n4. Additional funds beyond the original allocation, no savings being available\\nIn which of the above is a Technical Supplementary sought?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 1, 2 and 3 only.<\/b><br><br><b>When a Technical Supplementary is sought<\/b> \u2014 It is sought for <i>surrender from one of the four sections and utilizing the same in another section within the Demand<\/i>, for transfer of a scheme from one Demand to another, for waivers and write-offs, and for expenditure met from matching receipts and recoveries. Where additional money is needed and no savings exist, the requirement is a Cash Supplementary instead.\"\r\n  },\r\n  {\r\n    \"id\": 5019,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"In the revenue section of a Grant, savings under one Major Head are to be used under another Major Head, but the expenditure attracts the NS\/NIS limits. What is obtained, and how does it affect the deficit?\",\r\n    \"options\": [\r\n      \"A Cash Supplementary, which increases the fiscal deficit\",\r\n      \"A Technical Supplementary, which increases the revenue deficit\",\r\n      \"A Token Supplementary of \u20b90.01 crore, with no change in the revenue or fiscal deficit\",\r\n      \"An advance from the Contingency Fund, which reduces the fiscal deficit\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: A Token Supplementary of \u20b90.01 crore, with no change in the revenue or fiscal deficit.<\/b><br><br><b>Token Supplementary<\/b> \u2014 <i>A Token supplementary of \u20b90.01 crore is obtained when, due to NS\/NIS limits, the approval of Parliament is required for re-appropriation towards utilizing the savings within the same section of the Demand<\/i>. Because only existing savings are re-used, a Token Supplementary does not alter the revenue or fiscal deficit; a Cash Supplementary, by contrast, adds to the Grant and impacts the deficit.\"\r\n  },\r\n  {\r\n    \"id\": 5020,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Consider the following statements regarding proposals for Supplementary Demands for Grants:\\n1. Expenditure is to be reviewed to explore meeting additionality through Token or Technical Supplementaries.\\n2. Mandatory austerity cuts are to be enforced before the requirement for additionality is determined.\\n3. New schemes may be introduced freely during the year through Supplementary Demands, even if not announced in the Budget.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 2 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 1 and 2 only.<\/b><br><br><b>Guidelines for Supplementary Demands<\/b> \u2014 Ministries must review expenditure to explore <i>the possibility of meeting the requirements for additionality through Token or Technical Supplementary<\/i>, enforce mandatory austerity cuts first, and confine proposals to the year's needs for approved schemes. Statement 3 is wrong: <i>no new schemes and programmes, except those that are part of the Budget announcements, should normally be introduced<\/i> during the financial year.\"\r\n  },\r\n  {\r\n    \"id\": 5021,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Consider the following statements regarding savings in a Grant:\\n1. Savings should be surrendered as soon as they are foreseen, without waiting till the end of the year.\\n2. Savings may be held in reserve for possible future excesses.\\n3. The Finance Ministry communicates the acceptance of surrenders to the Accounts Officer before the close of the year.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br><b>Surrender of savings<\/b> \u2014 Savings and provisions that cannot be properly utilised <i>should be surrendered to Government immediately when they are foreseen, without waiting till the end of the year<\/i>, by the dates the Finance Ministry prescribes, and that Ministry communicates the surrenders it accepts to the Accounts Officer before the year closes. Statement 2 is wrong: <i>no savings should be held in reserve for possible future excesses<\/i>.\"\r\n  },\r\n  {\r\n    \"id\": 5022,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"An urgent requirement arises for expenditure attracting New Service limits, for which Parliament's approval through Supplementary Demands is needed. When may the Financial Adviser allow the excess expenditure in the meantime?\",\r\n    \"options\": [\r\n      \"On the approval of the Secretary of the administrative Ministry\",\r\n      \"Only on the specific approval of Secretary (Expenditure) that the funds will be made available through the next batch of Supplementary Demands\",\r\n      \"On the approval of the C&AG\",\r\n      \"Whenever the amount is below \u20b95 crore\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Only on the specific approval of Secretary (Expenditure) that the funds will be made available through the next batch of Supplementary Demands.<\/b><br><br><b>Urgent New Service expenditure<\/b> \u2014 Under Appendix 10 to GFR 61 and 69 such cases are referred to the Ministry of Finance, and the excess expenditure <i>can be allowed by the concerned Financial Advisers only on the specific approval of Secretary (Expenditure)<\/i> that the funds will be made available through the next batch of Supplementary Demands. The \u20b95 crore delegation concerns re-appropriation and cannot dispense with Parliament's approval for a New Service.\"\r\n  },\r\n  {\r\n    \"id\": 5023,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"In March, a Department draws \u20b92 crore from the Consolidated Fund of India to keep in its bank account for payments due in May. How does this stand under the check list for Budget execution?\",\r\n    \"options\": [\r\n      \"It is permissible, as it prevents the lapse of the appropriation.\",\r\n      \"It is permissible if the Financial Adviser concurs.\",\r\n      \"It is irregular, since drawal from the Consolidated Fund should not be resorted to if the money is not required for immediate use.\",\r\n      \"It is permissible if the amount is below \u20b95 crore.\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: It is irregular, since drawal from the Consolidated Fund should not be resorted to if the money is not required for immediate use.<\/b><br><br><b>Drawal of money<\/b> \u2014 The check list provides that <i>drawing from the Consolidated Fund of India should not be resorted to if money is not required for immediate use<\/i>. Drawing money in March to escape lapse and holding it for May payments is exactly the parking of funds that the Modified Cash Management System seeks to reduce, and the rush of expenditure in the closing months is itself regarded as a breach of financial propriety.\"\r\n  },\r\n  {\r\n    \"id\": 5024,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"A licence fee payable to the Government is reduced without the sanction of the competent authority. How is this treated under the check list for Budget execution?\",\r\n    \"options\": [\r\n      \"As an irregularity connected with a grant-in-aid\",\r\n      \"As a permissible concession within administrative discretion\",\r\n      \"As a matter only for the internal audit unit\",\r\n      \"As abandonment of revenue without proper sanction\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: As abandonment of revenue without proper sanction.<\/b><br><br><b>Abandonment of revenue<\/b> \u2014 The check list treats <i>reduction of dues payable under a licence or lease without the sanction of the competent authority in each case<\/i>, like the sale of Government property below market rates, as abandonment of revenue without proper sanction, which must not be resorted to. Irregularities connected with grants-in-aid concern the neglect of conditions attached to grants, a different item of the check list.\"\r\n  },\r\n  {\r\n    \"id\": 5025,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Consider the following:\\n1. Being responsible and accountable for the financial management of the Ministry\\n2. Ensuring that public funds appropriated to the Ministry are used for the purpose for which they were meant\\n3. Certifying the Appropriation Accounts of the Ministry\\n4. Appearing before the Committee on Public Accounts for examination\\nWhich of the above are duties of the Chief Accounting Authority of a Ministry?\",\r\n    \"options\": [\r\n      \"1, 2 and 4 only\",\r\n      \"1 and 2 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: 1, 2 and 4 only.<\/b><br><br><b>Duties of the Chief Accounting Authority<\/b> \u2014 The Secretary, as Chief Accounting Authority, is <i>responsible and accountable for the financial management<\/i> of the Ministry, ensures that appropriated funds are used for their purpose, appears before the Public Accounts Committee and other Committees, reviews programmes and maintains records that afford internal controls. Certifying accounts is an audit function of the C&AG; the Secretary prepares expenditure statements but does not certify accounts.\"\r\n  },\r\n  {\r\n    \"id\": 5026,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"The States' share of Corporation Tax in the Budget Estimates is \u20b91,40,000 crore. Under the devolution schedule, how much is released to the States in each instalment in February and March?\",\r\n    \"options\": [\r\n      \"\u20b97,000 crore\",\r\n      \"\u20b910,000 crore\",\r\n      \"\u20b912,250 crore\",\r\n      \"\u20b924,500 crore\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: \u20b912,250 crore.<\/b><br><br><b>Devolution of direct taxes<\/b> \u2014 For Corporation Tax and Income Tax the pattern is <i>15% in 3 instalments (April to June); 50% in 7 instalments (July to January); and 35% in 4 instalments (February and March)<\/i>. 35% of \u20b91,40,000 crore is \u20b949,000 crore, released in four instalments of \u20b912,250 crore. \u20b924,500 crore assumes one instalment for each of the two months, while \u20b97,000 crore and \u20b910,000 crore are the instalments due in April\u2013June and July\u2013January respectively.\"\r\n  },\r\n  {\r\n    \"id\": 5027,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"The States' share of an indirect tax in the Budget Estimates is \u20b970,000 crore. How much is released to the States in each instalment?\",\r\n    \"options\": [\r\n      \"\u20b93,500 crore\",\r\n      \"\u20b95,000 crore\",\r\n      \"\u20b95,833 crore\",\r\n      \"\u20b910,500 crore\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: \u20b95,000 crore.<\/b><br><br><b>Devolution of indirect taxes<\/b> \u2014 <i>The total estimated receipts, shareable to States, are distributed into 14 instalments<\/i>, and for all indirect taxes the instalments are equal: \u20b970,000 crore \u00f7 14 = \u20b95,000 crore. \u20b95,833 crore assumes twelve monthly instalments, while \u20b93,500 crore and \u20b910,500 crore wrongly apply the 15-per-cent April\u2013June pattern that governs only Corporation Tax and Income Tax.\"\r\n  },\r\n  {\r\n    \"id\": 5028,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Consider the following statements regarding the devolution of shareable taxes to the States:\\n1. Devolution is made on a monthly basis as per the accepted recommendations of the Finance Commission.\\n2. Releases made on the basis of estimates are final and are not adjusted afterwards.\\n3. The States' share is worked out after deducting the cost of collection from the shareable pool.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br><b>Devolution to States<\/b> \u2014 After the Budget is passed, <i>the devolution of shareable Taxes and Duties is done on a monthly basis to States, as per the accepted recommendations of the Finance Commission<\/i>, the share being worked out after deducting the cost of collection. Statement 2 is wrong: the releases <i>are based on estimates of receipts, subject to final adjustment according to the Audit Certificate issued by the C&AG<\/i> on net proceeds.\"\r\n  },\r\n  {\r\n    \"id\": 5029,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Which system seeks greater evenness in budgeted expenditure and a reduction of the rush of expenditure in the last quarter of the financial year?\",\r\n    \"options\": [\r\n      \"Modified Cash Management System\",\r\n      \"Public Financial Management System\",\r\n      \"Output-Outcome Monitoring Framework\",\r\n      \"Union Budget Information System\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Modified Cash Management System.<\/b><br><br><b>Modified Cash Management System<\/b> \u2014 The system seeks <i>greater evenness in the budgeted expenditure within the financial year<\/i>, reduction of the rush of expenditure in the last quarter and especially the last month, reduction of parking of funds, effective monitoring of the expenditure pattern and better planning of the Indicative Market Borrowing Calendar. Carrying unspent balances forward is not among its objects.\"\r\n  },\r\n  {\r\n    \"id\": 5030,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"In an order sanctioning re-appropriation, the reasons for savings and excesses must invariably be stated where they amount to how much or more?\",\r\n    \"options\": [\r\n      \"\u20b910,000\",\r\n      \"\u20b91 lakh\",\r\n      \"\u20b910 lakh\",\r\n      \"\u20b91 crore\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: \u20b91 lakh.<\/b><br><br><b>Re-appropriation orders<\/b> \u2014 Reasons for saving and excess must invariably be stated in the order where they amount to <i>Rupees 1 lakh or over<\/i>, and a copy of the order is endorsed to the Accounts Officer. Re-appropriation may be sanctioned <i>at any time before the close of the financial year to which such grant or appropriation relates<\/i>, and only where savings are known or anticipated.\"\r\n  },\r\n  {\r\n    \"id\": 5031,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Which Rule of the Delegation of Financial Powers Rules lays down the restrictions on re-appropriation?\",\r\n    \"options\": [\r\n      \"Rule 8\",\r\n      \"Rule 10\",\r\n      \"Rule 13\",\r\n      \"Rule 21\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Rule 10.<\/b><br><br><b>Rule 10 of the DFPR<\/b> \u2014 Rule 10 bars re-appropriation <i>to meet expenditure which has not been sanctioned by an authority competent to sanction it<\/i>, from charged to voted appropriations or vice versa, from one Grant to another, and for a New Service or New Instrument of Service. Decision No. (6) below Rule 10 delegates to Ministries the power to augment provisions by re-appropriation below \u20b95 crore.\"\r\n  },\r\n  {\r\n    \"id\": 5032,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Expenditure arising out of a policy decision not brought to the notice of Parliament earlier, including a new activity or form of investment, is termed what?\",\r\n    \"options\": [\r\n      \"New Instrument of Service\",\r\n      \"Excess expenditure\",\r\n      \"Committed liability\",\r\n      \"New Service\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: New Service.<\/b><br><br><b>New Service<\/b> \u2014 <i>'New Service' has been held as referring to expenditure arising out of a policy decision, not brought to the notice of Parliament earlier<\/i>, including a new activity or a new form of investment. A New Instrument of Service is relatively large expenditure arising from important expansion of an existing activity. Both need Parliament's prior approval where the prescribed financial limits are crossed.\"\r\n  },\r\n  {\r\n    \"id\": 5033,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Whose specific approval is required for obtaining a Cash Supplementary?\",\r\n    \"options\": [\r\n      \"Secretary (Economic Affairs)\",\r\n      \"The Financial Adviser of the Ministry\",\r\n      \"Secretary (Expenditure)\",\r\n      \"The Budget Division alone\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Secretary (Expenditure).<\/b><br><br><b>Cash Supplementary<\/b> \u2014 A Cash Supplementary is over and above the original provision and enhances the Grant; it <i>impacts the fiscal\/revenue deficit<\/i> and requires the specific approval of Secretary (Expenditure). It <i>should be obtained as a last resort and after proper due diligence<\/i>, once savings within the Demand have been explored for meeting the additional requirement.\"\r\n  },\r\n  {\r\n    \"id\": 5034,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"Into how many sections is each Demand for Grants divided?\",\r\n    \"options\": [\r\n      \"Two \u2014 Revenue and Capital\",\r\n      \"Three \u2014 Revenue, Capital and Loans\",\r\n      \"Four \u2014 Revenue-Voted, Revenue-Charged, Capital-Voted and Capital-Charged\",\r\n      \"Six \u2014 one for each tier of classification\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Four \u2014 Revenue-Voted, Revenue-Charged, Capital-Voted and Capital-Charged.<\/b><br><br><b>Sections of a Demand<\/b> \u2014 Each Demand has four sections, <i>Revenue-Voted, Revenue-Charged, Capital-Voted and Capital-Charged<\/i>. Re-appropriation operates within a section, while transferring savings from one section of a Grant to another requires a Technical Supplementary. The six tiers of classification are a separate matter, relating to heads of account from Major Head to Object Head.\"\r\n  },\r\n  {\r\n    \"id\": 5035,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"What is the amount of a Token Supplementary obtained to secure Parliament's approval for re-appropriating savings within a section of a Demand?\",\r\n    \"options\": [\r\n      \"\u20b9100\",\r\n      \"\u20b90.01 crore\",\r\n      \"\u20b90.10 crore\",\r\n      \"\u20b91 crore\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: \u20b90.01 crore.<\/b><br><br><b>Token Supplementary<\/b> \u2014 <i>A Token supplementary of \u20b90.01 crore is obtained when, due to NS\/NIS limits, the approval of Parliament is required for re-appropriation towards utilizing the savings within the same section of the Demand<\/i>. Since only existing savings are used, it does not alter the revenue or fiscal deficit. \u20b9100 is the amount of a Token Cut, a different device.\"\r\n  },\r\n  {\r\n    \"id\": 5036,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"In how many instalments in a year is the States' share of shareable taxes released?\",\r\n    \"options\": [\r\n      \"12\",\r\n      \"14\",\r\n      \"15\",\r\n      \"24\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 14.<\/b><br><br><b>Devolution to States<\/b> \u2014 <i>The total estimated receipts, shareable to States, are distributed into 14 instalments<\/i>, released on a monthly basis as per the accepted recommendations of the Finance Commission. For indirect taxes the instalments are equal, while Corporation Tax and Income Tax follow the pattern of 15 per cent in April\u2013June, 50 per cent in July\u2013January and 35 per cent in February and March.\"\r\n  },\r\n  {\r\n    \"id\": 5037,\r\n    \"chapter\": \"CH 5: BUDGET EXECUTION\",\r\n    \"question\": \"According to what are the monthly releases of the States' share of taxes, made on the basis of estimates, finally adjusted?\",\r\n    \"options\": [\r\n      \"The Audit Certificate issued by the C&AG on net proceeds\",\r\n      \"The Finance Accounts prepared by the Controller General of Accounts\",\r\n      \"The Revised Estimates of the following year\",\r\n      \"The recommendations of the next Finance Commission\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The Audit Certificate issued by the C&AG on net proceeds.<\/b><br><br><b>Final adjustment of devolution<\/b> \u2014 The releases <i>are based on estimates of receipts, subject to final adjustment according to the Audit Certificate issued by the C&AG<\/i> on net proceeds. Under Article 279(1) net proceeds are ascertained and certified by the C&AG, whose certificate is final, the States' share being worked out after deducting the cost of collection.\"\r\n  },\r\n  {\r\n    \"id\": 6001,\r\n    \"chapter\": \"CH 6: BUDGET REVIEW\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Statement)\\nA. Medium-Term Fiscal Policy cum Fiscal Policy Strategy Statement\\nB. Medium-term Expenditure Framework Statement\\nC. Statement on half-yearly review of the trends in receipts and expenditure\\nD. Statement on Market Borrowing for the previous year\\nList-II (When laid in Parliament)\\n1. Annually in the monsoon session, after vetting by the Reserve Bank of India\\n2. During the winter and monsoon sessions, under Section 7(1) of the FRBM Act\\n3. Along with the Annual Financial Statement and the Demands for Grants\\n4. Immediately following the session in which the fiscal policy statements were laid\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-3, B-4, C-2, D-1\",\r\n      \"A-4, B-3, C-2, D-1\",\r\n      \"A-3, B-2, C-4, D-1\",\r\n      \"A-3, B-4, C-1, D-2\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: A-3, B-4, C-2, D-1.<\/b><br><br><b>Timing of the review statements<\/b> \u2014 The Medium-Term Fiscal Policy cum Fiscal Policy Strategy Statement is laid with the Annual Financial Statement and Demands for Grants; the MTEF Statement is laid <i>immediately following the session of Parliament in which the fiscal policy statements<\/i> were laid; the half-yearly review of trends in receipts and expenditure is laid under Section 7(1) in the winter and monsoon sessions; and the Statement on Market Borrowing is laid in the monsoon session after RBI vetting.\"\r\n  },\r\n  {\r\n    \"id\": 6002,\r\n    \"chapter\": \"CH 6: BUDGET REVIEW\",\r\n    \"question\": \"Consider the following statements regarding the Medium-term Expenditure Framework Statement:\\n1. It provides three-year rolling targets for prescribed expenditure indicators under the revenue and capital sections, with the underlying assumptions and risks.\\n2. It contains the expenditure commitments of major policy changes involving a New Service or New Instrument of Service.\\n3. It gives a medium-term perspective to Central Government finances and specifies a path for fiscal consolidation.\\n4. It is prepared and released by NITI Aayog.\\nHow many of the above statements are correct?\",\r\n    \"options\": [\r\n      \"Only one\",\r\n      \"Only two\",\r\n      \"Only three\",\r\n      \"All four\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Only three.<\/b><br><br><b>Medium-term Expenditure Framework<\/b> \u2014 The MTEF <i>shall provide three year rolling targets for the prescribed expenditure indicators (under revenue and capital section)<\/i> with the underlying assumptions and risks, contains commitments of major policy changes involving NS\/NIS, and gives a medium-term perspective and path for fiscal consolidation. Statement 4 is wrong: the MTEF Statement is released by the Ministry of Finance, and the estimates of Ministries must conform to its projections.\"\r\n  },\r\n  {\r\n    \"id\": 6003,\r\n    \"chapter\": \"CH 6: BUDGET REVIEW\",\r\n    \"question\": \"Consider the following statements regarding the Development Monitoring and Evaluation Office:\\n1. It is an attached office of NITI Aayog.\\n2. It was formed by merging the erstwhile Programme Evaluation Office and the Independent Evaluation Office.\\n3. It functions within the Department of Expenditure without separate budgetary allocations.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 2 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 1 and 2 only.<\/b><br><br><b>DMEO<\/b> \u2014 The DMEO is the apex monitoring and evaluation office, set up as an attached office of NITI Aayog <i>by merging the erstwhile Program Evaluation Office and Independent Evaluation Office<\/i>. Statement 3 is wrong: to ensure independence, <i>it has been given separate budgetary allocations and manpower, in addition to complete functional autonomy<\/i>. The Department of Expenditure consults DMEO when reviewing output and outcome targets.\"\r\n  },\r\n  {\r\n    \"id\": 6004,\r\n    \"chapter\": \"CH 6: BUDGET REVIEW\",\r\n    \"question\": \"While appraising schemes for continuation, what does the Department of Expenditure insist on?\",\r\n    \"options\": [\r\n      \"Evaluation by the Ministry's own internal audit unit\",\r\n      \"Third-party independent evaluation\",\r\n      \"Certification of the scheme's outcomes by the C&AG\",\r\n      \"Approval of the Public Accounts Committee\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Third-party independent evaluation.<\/b><br><br><b>Evaluation for continuation<\/b> \u2014 <i>While appraising the schemes for continuation, the Department of Expenditure insists on third party independent evaluation<\/i>. Internal audit works under the Financial Adviser and serves internal control, the C&AG's audit is an external constitutional function, and the Public Accounts Committee examines accounts and audit reports rather than proposals to continue schemes.\"\r\n  },\r\n  {\r\n    \"id\": 6005,\r\n    \"chapter\": \"CH 6: BUDGET REVIEW\",\r\n    \"question\": \"Consider the following statements regarding internal audit in a Ministry:\\n1. The internal audit unit functions under the direct control and supervision of the Financial Adviser.\\n2. Its important findings are submitted to the C&AG for inclusion in the Audit Report.\\n3. The internal audit functions are carried out by the Chief Controllers of Accounts as per guidelines issued by the Controller General of Accounts.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br><b>Internal audit<\/b> \u2014 Each Ministry has a special internal audit unit <i>under the direct control and supervision of the Financial Advisers<\/i>, and the functions are carried out by the Chief Controllers of Accounts <i>as per the guidelines issued by the Controller General of Accounts<\/i>. Statement 2 is wrong: <i>the important findings of this unit are submitted to the Secretaries of the Ministries concerned for necessary corrective action<\/i>.\"\r\n  },\r\n  {\r\n    \"id\": 6006,\r\n    \"chapter\": \"CH 6: BUDGET REVIEW\",\r\n    \"question\": \"Consider the following:\\n1. Appraisal, monitoring and evaluation of individual schemes\\n2. Identification and monitoring of risk factors, including those contained in the Outcome Budget\\n3. Selection of subjects for the consideration of the Public Accounts Committee\\n4. Critical assessment of the economy, efficiency and effectiveness of service delivery to ensure value for money\\nWhich of the above are internal audit functions of the Chief Controllers of Accounts?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 4 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>Correct answer: 1, 2 and 4 only.<\/b><br><br><b>Internal audit functions<\/b> \u2014 They include <i>appraisal, monitoring and evaluation of individual schemes<\/i>, assessment of internal controls and of the reliability of accounts, identification and monitoring of risk factors including those in the Outcome Budget, assessment of value for money in service delivery, and a monitoring system for mid-course corrections. The Public Accounts Committee selects its own subjects, on the basis of the C&AG's Audit Report.\"\r\n  },\r\n  {\r\n    \"id\": 6007,\r\n    \"chapter\": \"CH 6: BUDGET REVIEW\",\r\n    \"question\": \"Consider the following statements regarding audit by the C&AG:\\n1. It extends to evaluation of the end results of Government operations, including economy, efficiency and effectiveness.\\n2. It includes audit of compliance by the Central Government with the FRBM Act and Rules.\\n3. It is confined to verifying whether expenditure conforms to the authority which governs it.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 1 and 2 only.<\/b><br><br><b>Scope of C&AG audit<\/b> \u2014 <i>The C&AG conducts not only an accounting and compliance audit but also evaluation of the end results of the operations of Government, including considerations of economy, efficiency and effectiveness<\/i>, and is also entrusted with auditing compliance with the FRBM Act and Rules. Statement 3 therefore understates the audit: conformity with authority is only one element of compliance audit.\"\r\n  },\r\n  {\r\n    \"id\": 6008,\r\n    \"chapter\": \"CH 6: BUDGET REVIEW\",\r\n    \"question\": \"A Ministry spends substantially less than the amount granted by Parliament for a service. Does the Public Accounts Committee concern itself with this shortfall?\",\r\n    \"options\": [\r\n      \"No, since it examines only excess expenditure\",\r\n      \"No, since savings lapse automatically at the close of the year\",\r\n      \"Only if the shortfall is regularised by an excess grant\",\r\n      \"Yes, since it considers the justification for spending more or less than the amount originally sanctioned\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Yes, since it considers the justification for spending more or less than the amount originally sanctioned.<\/b><br><br><b>Scope of PAC scrutiny<\/b> \u2014 The Committee ascertains that money granted by Parliament has been spent <i>within the scope of the Demand<\/i>, and it considers the justification for spending <i>more or less than the amount originally sanctioned<\/i>. Its scrutiny therefore extends to savings as well as excesses; excess grants regularise overspending, and have nothing to do with shortfalls.\"\r\n  },\r\n  {\r\n    \"id\": 6009,\r\n    \"chapter\": \"CH 6: BUDGET REVIEW\",\r\n    \"question\": \"Arrange the following steps in the Public Accounts Committee's accountability cycle in the correct sequence:\\n1. The Government submits an Action Taken Statement, generally laid before the House without further examination\\n2. The Committee presents an Action Taken Report after considering the Government's views\\n3. The Committee selects a subject on the basis of the Audit Report submitted by the C&AG\\n4. The Government submits action taken notes on the Committee's recommendations\\nWhich one of the following is the correct sequence?\",\r\n    \"options\": [\r\n      \"3-4-2-1\",\r\n      \"2-4-3-1\",\r\n      \"4-3-2-1\",\r\n      \"3-4-1-2\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: 3-4-2-1.<\/b><br><br><b>Follow-up of PAC recommendations<\/b> \u2014 The PAC <i>selects the subject for its consideration based on the Audit Report submitted by the C&AG<\/i>. The Government acts on the recommendations and submits action taken notes; the Committee then presents an Action Taken Report after considering the Government's views; and the Government's Action Taken Statement on that report is generally laid before the House without further examination by the Committee.\"\r\n  },\r\n  {\r\n    \"id\": 6010,\r\n    \"chapter\": \"CH 6: BUDGET REVIEW\",\r\n    \"question\": \"When is the Medium-term Expenditure Framework Statement laid before Parliament?\",\r\n    \"options\": [\r\n      \"Along with the Annual Financial Statement\",\r\n      \"In the session immediately following the session in which the fiscal policy statements are laid\",\r\n      \"Along with the Supplementary Demands for Grants\",\r\n      \"In the winter session, along with the half-yearly review\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: In the session immediately following the session in which the fiscal policy statements are laid.<\/b><br><br><b>Timing of the MTEF<\/b> \u2014 The Medium-term Expenditure Framework Statement is laid <i>immediately following the session of Parliament in which the fiscal policy statements<\/i> were laid with the Budget. It provides three-year rolling targets for the prescribed expenditure indicators, and the estimates of Ministries must conform to its projections when they are framed.\"\r\n  },\r\n  {\r\n    \"id\": 6011,\r\n    \"chapter\": \"CH 6: BUDGET REVIEW\",\r\n    \"question\": \"The Development Monitoring and Evaluation Office is an attached office of which body?\",\r\n    \"options\": [\r\n      \"Department of Expenditure\",\r\n      \"Ministry of Statistics and Programme Implementation\",\r\n      \"NITI Aayog\",\r\n      \"Cabinet Secretariat\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: NITI Aayog.<\/b><br><br><b>DMEO<\/b> \u2014 The DMEO was set up as an attached office of NITI Aayog <i>by merging the erstwhile Program Evaluation Office and Independent Evaluation Office<\/i>. To ensure its independence, <i>it has been given separate budgetary allocations and manpower, in addition to complete functional autonomy<\/i>. The Department of Expenditure consults it when reviewing output and outcome targets.\"\r\n  },\r\n  {\r\n    \"id\": 6012,\r\n    \"chapter\": \"CH 6: BUDGET REVIEW\",\r\n    \"question\": \"To whom are the important findings of the internal audit unit of a Ministry submitted?\",\r\n    \"options\": [\r\n      \"The C&AG, for inclusion in the Audit Report\",\r\n      \"The Public Accounts Committee\",\r\n      \"The Controller General of Accounts, for approval\",\r\n      \"The Secretary of the Ministry, for corrective action\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: The Secretary of the Ministry, for corrective action.<\/b><br><br><b>Internal audit<\/b> \u2014 The internal audit unit works <i>under the direct control and supervision of the Financial Advisers<\/i>, its functions being carried out by the Chief Controllers of Accounts as per the guidelines of the Controller General of Accounts. <i>The important findings of this unit are submitted to the Secretaries of the Ministries concerned for necessary corrective action<\/i>. External audit is the C&AG's separate function.\"\r\n  },\r\n  {\r\n    \"id\": 6013,\r\n    \"chapter\": \"CH 6: BUDGET REVIEW\",\r\n    \"question\": \"Who is entrusted with auditing the Central Government's compliance with the FRBM Act and Rules?\",\r\n    \"options\": [\r\n      \"The Controller General of Accounts\",\r\n      \"The Department of Expenditure\",\r\n      \"The Reserve Bank of India\",\r\n      \"The Comptroller and Auditor General of India\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: The Comptroller and Auditor General of India.<\/b><br><br><b>FRBM compliance audit<\/b> \u2014 <i>The C&AG conducts not only an accounting and compliance audit but also evaluation of the end results of the operations of Government<\/i>, including economy, efficiency and effectiveness, and is also entrusted with auditing the Central Government's compliance with the FRBM Act and Rules. The Controller General of Accounts compiles the accounts; it does not audit them.\"\r\n  },\r\n  {\r\n    \"id\": 6014,\r\n    \"chapter\": \"CH 6: BUDGET REVIEW\",\r\n    \"question\": \"On what basis does the Public Accounts Committee select the subjects for its consideration?\",\r\n    \"options\": [\r\n      \"The Audit Report submitted by the C&AG\",\r\n      \"The Outcome Budget of the Ministries\",\r\n      \"References made by the Finance Minister\",\r\n      \"The reports of the internal audit units\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The Audit Report submitted by the C&AG.<\/b><br><br><b>PAC's accountability cycle<\/b> \u2014 The PAC <i>selects the subject for its consideration based on the Audit Report submitted by the C&AG<\/i>. The Government then submits action taken notes on the recommendations, the Committee presents an Action Taken Report after considering them, and the Government's Action Taken Statement on that report is generally laid before the House without further examination.\"\r\n  },\r\n  {\r\n    \"id\": 7001,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Consider the following receipts of the Government of India:\\n1. Ways and Means advances obtained by the Government\\n2. Moneys received by the Government in repayment of loans given by it\\n3. Deposits received by or on behalf of the Government of India\\n4. Loans raised by the Government through the issue of treasury bills\\nWhich of the above form part of the Consolidated Fund of India?\",\r\n    \"options\": [\r\n      \"1 and 4 only\",\r\n      \"1, 2 and 4 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>Correct answer: 1, 2 and 4 only.<\/b><br><br>Under <b>Para 7.2.1<\/b> (Article 266(1)), the Consolidated Fund of India comprises all revenues, <i>\\\"all loans raised by the Government by issue of treasury bills, loans or Ways and Means advances\\\"<\/i> and <i>\\\"all moneys received by the Government in repayment of loans\\\"<\/i>. Items 1, 2 and 4 therefore fall in it. Deposits do not: <i>\\\"All other public moneys received by or on behalf of the Government of India are credited to the Public Account of India\\\"<\/i> (<b>Para 7.4.1<\/b>), and Part III expressly shows 'Deposits' (<b>Para 7.4.2<\/b>). The trap is item 2 \u2014 repayments of loans given by the Government go to the Consolidated Fund, not to 'Advances' in the Public Account.\"\r\n  },\r\n  {\r\n    \"id\": 7002,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Which one of the following statements regarding debt in Government accounts is correct?\",\r\n    \"options\": [\r\n      \"Loans raised by the Government, such as internal and external debt, fall in the Capital Account.\",\r\n      \"All Government debt, including treasury bills, is shown in the Public Account under 'Debt'.\",\r\n      \"Ways and Means advances obtained by the Government are shown in the Public Account under 'Advances'.\",\r\n      \"Internal debt forms part of the Consolidated Fund, but external debt is shown in the Public Account.\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Loans raised by the Government, such as internal and external debt, fall in the Capital Account.<\/b><br><br>Under <b>Para 7.2.4<\/b>, the sections 'Public Debt' and 'Loans and Advances' of the Capital Account <i>\\\"comprise of loans raised and their re-payments such as internal debt, external debt and their recoveries\\\"<\/i>. <b>Para 7.2.1<\/b> brings <i>\\\"all loans raised by the Government by issue of treasury bills, loans or Ways and Means advances\\\"<\/i> into the Consolidated Fund, so neither treasury bills nor Ways and Means advances can sit in the Public Account. Part III shows only Debt <i>\\\"other than those included in Part I\\\"<\/i> (<b>Para 7.4.2<\/b>), which also rules out separating external debt from internal debt.\"\r\n  },\r\n  {\r\n    \"id\": 7003,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Match List-I (Transaction) with List-II (Where accounted):\\nList-I\\nA. Loans raised through the issue of treasury bills\\nB. Deposits received by the Government\\nC. Expenditure met from a Contingency Fund advance, pending the vote of Parliament\\nD. Capital receipts that cannot be applied as a set off to capital expenditure\\nList-II\\n1. 'Receipt heads (Capital Account)'\\n2. Same head under the 'Contingency Fund'\\n3. Public Account of India\\n4. 'Public Debt' section of the Consolidated Fund\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-3, B-4, C-2, D-1\",\r\n      \"A-4, B-3, C-1, D-2\",\r\n      \"A-1, B-3, C-2, D-4\",\r\n      \"A-4, B-3, C-2, D-1\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1.<\/b><br><br>Loans raised <i>\\\"by issue of treasury bills\\\"<\/i> form part of the Consolidated Fund (<b>Para 7.2.1<\/b>) and are dealt with in the 'Public Debt' section, which comprises loans raised and their repayments (<b>Para 7.2.4<\/b>). Deposits are Part III transactions (<b>Para 7.4.2<\/b>). Expenditure out of a Contingency Fund advance <i>\\\"is booked under the same head under the 'Contingency Fund'\\\"<\/i> until Parliament votes it (<b>Paras 7.3.4 and 7.3.5<\/b>). 'Receipt heads (Capital Account)' deals with <i>\\\"receipts of a Capital nature which cannot be applied as a set off to Capital Expenditure\\\"<\/i> (<b>Para 7.2.4<\/b>); receipts that can be so applied go to 'Expenditure heads (Capital Account)'.\"\r\n  },\r\n  {\r\n    \"id\": 7004,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Consider the following statements regarding the Capital Account of the Consolidated Fund of India:\\n1. Receipts of a capital nature intended to be applied as a set off to capital expenditure are included in 'Expenditure heads (Capital Account)'.\\n2. 'Receipt heads (Capital Account)' deal with receipts of a capital nature that can be applied as a set off to capital expenditure.\\n3. Expenditure incurred with the object of reducing recurring liabilities is capital expenditure.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br>Under <b>Para 7.2.4<\/b>, 'Expenditure heads (Capital Account)' deals with expenditure <i>\\\"with the object either of increasing concrete assets of a material and permanent character or of reducing recurring liabilities\\\"<\/i>, and <i>\\\"also includes receipts of Capital nature intended to be applied as set off to Capital expenditure\\\"<\/i> \u2014 so statements 1 and 3 are correct. Statement 2 reverses the rule: 'Receipt heads (Capital Account)' deals with capital receipts <i>\\\"which cannot be applied as a set off to Capital Expenditure\\\"<\/i>. Reducing recurring liabilities is also named as a purpose of capital expenditure in <b>Para 7.2.3<\/b>.\"\r\n  },\r\n  {\r\n    \"id\": 7005,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"With reference to the Revenue and Capital Accounts of the Consolidated Fund of India, which one of the following statements is correct?\",\r\n    \"options\": [\r\n      \"Recoveries of loans and advances lent by the Government are taken to the Revenue Account.\",\r\n      \"Revenue expenditure is expenditure incurred with the object of reducing recurring liabilities.\",\r\n      \"The Capital Account deals only with expenditure; all capital receipts go to the Revenue Account.\",\r\n      \"Meeting capital expenditure from borrowed funds is logical, as its benefits flow over a period of years.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Meeting capital expenditure from borrowed funds is logical, as its benefits flow over a period of years.<\/b><br><br><b>Para 7.2.3<\/b>: it is logical <i>\\\"to meet Capital expenditure from borrowed funds, the liabilities in respect of which are spread over a number of years, as the benefits arising from Capital expenditure flow over a period of years\\\"<\/i>. The other statements fail: recoveries of loans lent by the Government stay in the Capital Account (<b>Para 7.2.5<\/b>); reducing recurring liabilities is a purpose of capital, not revenue, expenditure (<b>Para 7.2.3<\/b>); and <i>\\\"Capital Account also includes various types of Capital Receipts\\\"<\/i> (<b>Para 7.2.3<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7006,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Consider the following statements regarding the Contingency Fund of India:\\n1. It is in the nature of an imprest.\\n2. It is placed at the disposal of the President.\\n3. Its corpus is created by debit to the Consolidated Fund of India.\\n4. Advances from it may be made only after Parliament has authorised the expenditure.\\nHow many of the above statements are correct?\",\r\n    \"options\": [\r\n      \"Only one\",\r\n      \"Only two\",\r\n      \"Only three\",\r\n      \"All four\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Only three.<\/b><br><br>Statement 1 is <b>Para 7.3.2<\/b> \u2014 <i>\\\"Contingency Fund is in the nature of an imprest.\\\"<\/i> Statement 2 follows <b>Para 7.3.1<\/b>, under which the Fund <i>\\\"shall be placed at the disposal of the President\\\"<\/i>. Statement 3 follows <b>Para 7.3.4<\/b>: <i>\\\"The corpus of the Contingency Fund is created by debit to the Consolidated Fund of India\\\"<\/i>. Statement 4 is wrong: advances are made <i>\\\"for the purposes of meeting unforeseen expenditure pending authorization of such expenditure by Parliament\\\"<\/i> (<b>Para 7.3.1<\/b>) \u2014 the Fund exists precisely so that spending can precede Parliament's authorisation, which follows through regularisation (<b>Para 7.3.5<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7007,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"In November, a Ministry meets an unforeseen expenditure of \u20b940 crore out of an advance from the Contingency Fund of India. Parliament votes the expenditure in the following March. Which one of the following correctly describes the accounting treatment?\",\r\n    \"options\": [\r\n      \"Booked at once under the same head under the Consolidated Fund; the advance is written back to the Contingency Fund at the close of the year\",\r\n      \"Booked under 'Suspense' in the Public Account; on the vote, the amount is transferred to the single Major Head of the Contingency Fund\",\r\n      \"Booked under the same head under the 'Contingency Fund'; on the vote, the corpus is recouped by credit to the Consolidated Fund, where the expenditure is then booked\",\r\n      \"Booked under the same head under the 'Contingency Fund'; on the vote, the corpus is recouped by debit to the Consolidated Fund, where the expenditure is then booked\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Booked under the same head under the 'Contingency Fund'; on the vote, the corpus is recouped by debit to the Consolidated Fund, where the expenditure is then booked.<\/b><br><br>Under <b>Para 7.3.4<\/b>, expenditure out of an advance <i>\\\"is booked under the same head under the 'Contingency Fund'\\\"<\/i>. <b>Para 7.3.5<\/b> then provides that on regularisation by vote of Parliament, the amount advanced <i>\\\"is recouped to the corpus of the Contingency Fund by debit to the Consolidated Fund of India\\\"<\/i>, and the expenditure is booked under the same head under the Consolidated Fund, as revenue or capital. Recoupment is a debit, not a credit, to the Consolidated Fund; booking never starts in the Consolidated Fund or in the Public Account.\"\r\n  },\r\n  {\r\n    \"id\": 7008,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Consider the following statements regarding the Contingency Fund of India:\\n1. The Contingency Fund of India Rules prescribe the procedure for obtaining advances from the Fund and for their subsequent adjustment.\\n2. In Government accounts, the Fund is operated through a separate Major Head for each Ministry that draws an advance.\\n3. On regularisation of the expenditure, the amount advanced is recouped to the corpus by debit to the Public Account of India.\\nWhich of the statements given above is\/are NOT correct?\",\r\n    \"options\": [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 2 and 3 only.<\/b><br><br>Statement 1 is correct: under <b>Para 7.3.3<\/b>, the Contingency Fund of India Rules <i>\\\"prescribe the procedure for obtaining advances from this fund and their subsequent adjustment\\\"<\/i>. Statement 2 is wrong: <i>\\\"In Government accounts, Contingency Fund has a single Major Head to accommodate all transactions of the fund\\\"<\/i> (<b>Para 7.3.7<\/b>). Statement 3 is wrong: recoupment to the corpus is made <i>\\\"by debit to the Consolidated Fund of India\\\"<\/i> (<b>Para 7.3.5<\/b>) \u2014 the same Fund by debit to which the corpus was created in the first place (<b>Para 7.3.4<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7009,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Consider the following statements regarding moneys credited to the Public Account of India:\\n1. They remain merged in the cash balance of the Central Government till they are paid out, utilised or adjusted.\\n2. The net funds in the Public Account are also available for financing the expenditure of Government.\\n3. The Reserve Bank of India holds them outside the cash balance of the Government, as trustee for those to whom they pertain.\\nWhich of the statements given above is\/are correct?\",\r\n    \"options\": [\r\n      \"1 only\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 1 and 2 only.<\/b><br><br>Both statement 1 and statement 2 follow <b>Para 7.4.3<\/b>: Public Account funds <i>\\\"remain merged in the cash balance of the Central Government, (with the Reserve Bank of India as the bankers to the Government)\\\"<\/i>, till payments are made to those to whom they pertain, or they are utilised, or necessary adjustments are made; and <i>\\\"The net funds in the Public Account are also available for financing the expenditure of Government.\\\"<\/i> Statement 3 is wrong on both counts: the moneys are not kept outside the cash balance, and the Reserve Bank's role is that of banker to the Government, not trustee for the persons to whom the funds pertain.\"\r\n  },\r\n  {\r\n    \"id\": 7010,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Which one of the following statements regarding the Public Account of India is NOT correct?\",\r\n    \"options\": [\r\n      \"Its transactions are grouped into sectors and sub-sectors, further sub-divided into Major Heads of Account.\",\r\n      \"It shows transactions relating to Deposits, Advances, Remittances and Suspense.\",\r\n      \"Loans and advances lent by the Government, and their recoveries, are shown in it under 'Advances'.\",\r\n      \"Principal Accounts Offices may open Sub\/Detailed Heads under Minor Heads falling within it.\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Loans and advances lent by the Government, and their recoveries, are shown in it under 'Advances'.<\/b><br><br><b>Para 7.2.5<\/b> places <i>\\\"loans and advances lent by the Government and their recoveries\\\"<\/i> in the Capital Account of the Consolidated Fund, where 'Loans and Advances' is a distinct section (<b>Para 7.2.4<\/b>); the 'Advances' of Part III are a different category. The other statements are correct: Public Account transactions <i>\\\"are grouped according to sectors and sub-sectors which are further sub-divided into Major Heads of Account\\\"<\/i> (<b>Para 7.4.4<\/b>); Part III covers Deposits, Advances, Remittances and Suspense (<b>Para 7.4.2<\/b>); and Principal Accounts Offices may open Sub\/Detailed Heads under its Minor Heads (<b>Para 7.8.4<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7011,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Which one of the following statements regarding the annual accounts of the Union Government is correct?\",\r\n    \"options\": [\r\n      \"They are prepared by the Comptroller and Auditor General of India and certified by the Controller General of Accounts.\",\r\n      \"They are laid before each House of Parliament by the Comptroller and Auditor General of India.\",\r\n      \"They are submitted, with the C&AG's report on them, to the President, preferably within six months of the close of the Financial Year.\",\r\n      \"Their form is prescribed by the Comptroller and Auditor General of India on the advice of the President.\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: They are submitted, with the C&AG's report on them, to the President, preferably within six months of the close of the Financial Year.<\/b><br><br><b>Para 7.5.4<\/b>: the accounts <i>\\\"shall be prepared by Controller General of Accounts, certified by the Comptroller and Auditor General of India\\\"<\/i> and submitted with the C&AG's report to the President <i>\\\"preferably within six months of close of the Financial Year, who shall cause them to be laid before each House of Parliament\\\"<\/i>. The roles of preparer and certifier are thus reversed in one option, and it is the President, not the C&AG, who causes the accounts to be laid. Under <b>Para 7.5.2<\/b>, the form of accounts is prescribed by the President on the advice of the C&AG, not the other way round.\"\r\n  },\r\n  {\r\n    \"id\": 7012,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Consider the following statements regarding the annual accounts of the Union Government:\\n1. They show the surplus or deficit generated during the year.\\n2. They show the changes in Government liabilities and assets.\\n3. They include outstanding liabilities and income accrued during the year.\\nWhich of the statements given above 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>Correct answer: 1 and 2 only.<\/b><br><br><b>Para 7.5.3<\/b>: accounts of the Union Government <i>\\\"are prepared annually showing the receipts and disbursements for the year, surplus or deficit generated during the year and changes in Government liabilities and assets\\\"<\/i>. Statement 3 is wrong because Government accounts are kept on cash basis: <i>\\\"Only actual receipts and payments during the year are taken into account with no outstanding liabilities or income to be accrued included\\\"<\/i> (<b>Para 7.6.1<\/b>). The distinction to hold on to: the accounts show changes in liabilities and assets arising from actual transactions, but do not book liabilities awaiting payment or income yet to be received.\"\r\n  },\r\n  {\r\n    \"id\": 7013,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Arrange the following stages relating to the annual accounts of the Union Government in the correct sequence:\\n1. Certification by the Comptroller and Auditor General of India\\n2. Preparation by the Controller General of Accounts\\n3. Laying before each House of Parliament\\n4. Submission to the President along with the report of the Comptroller and Auditor General of India\\nWhich one of the following is the correct sequence?\",\r\n    \"options\": [\r\n      \"1-2-4-3\",\r\n      \"2-4-1-3\",\r\n      \"2-1-3-4\",\r\n      \"2-1-4-3\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 2-1-4-3.<\/b><br><br><b>Para 7.5.4<\/b> fixes the chain: the accounts <i>\\\"shall be prepared by Controller General of Accounts, certified by the Comptroller and Auditor General of India and along with the report of the Comptroller and Auditor General of India on these accounts, shall be submitted to the President of India\\\"<\/i>, who <i>\\\"shall cause them to be laid before each House of Parliament\\\"<\/i>. Certification must precede submission because the C&AG's report travels with the accounts, and laying follows submission because it is the President who causes the accounts to be laid.\"\r\n  },\r\n  {\r\n    \"id\": 7014,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Which one of the following statements regarding the Monthly Account of the Government of India is correct?\",\r\n    \"options\": [\r\n      \"It is compiled on gross basis, without any kind of adjustments.\",\r\n      \"It is certified by the Comptroller and Auditor General of India before release.\",\r\n      \"It compares expenditure with the voted grants and charged appropriations.\",\r\n      \"It is generated by the Controller General of Accounts from accounts rendered monthly by Ministries\/Departments.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: It is generated by the Controller General of Accounts from accounts rendered monthly by Ministries\/Departments.<\/b><br><br><b>Para 7.5.6<\/b>: records of the paying and accounting authorities are consolidated by Ministries\/Departments monthly, and <i>\\\"These are rendered to the Controller General of Accounts to generate the accounts of the Government of India as a whole on a monthly basis and released.\\\"<\/i> The Monthly Account analyses expenditure, revenue collection, borrowings and deficit, and <i>\\\"These are on net basis\\\"<\/i>. Gross basis without adjustments is the feature of the Appropriation Accounts, which also compare expenditure with grants (<b>Para 7.5.8<\/b>); certification by the C&AG is prescribed for the annual accounts (<b>Para 7.5.4<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7015,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Consider the following statements regarding the Finance Accounts of the Government of India:\\n1. They include the transactions of the Department of Posts and of the Ministries of Defence and Railways.\\n2. They include the transactions under the Public Account of India of Union Territory Governments.\\n3. Part I contains the detailed statements, while Part II presents the summarised statements.\\n4. Union Government Finance Accounts make fiscal adjustments to depict the fiscal position.\\nHow many of the above statements are correct?\",\r\n    \"options\": [\r\n      \"Only one\",\r\n      \"Only two\",\r\n      \"Only three\",\r\n      \"All four\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Only two.<\/b><br><br>Statements 1 and 2 follow <b>Para 7.5.7<\/b>: the Finance Accounts are compiled <i>\\\"including transactions of Department of Posts and Ministries of Defence and Railways and transactions under Public Account of India of Union Territory Governments\\\"<\/i>. Statement 3 reverses the two parts: <i>\\\"Part I presents the summarized statements\\\"<\/i> for Revenue, Capital, Debt, Deposit, Suspense and Remittances transactions and the Contingency Fund, <i>\\\"while Part II has detailed statements\\\"<\/i>. Statement 4 is wrong: <i>\\\"Union Government Finance Accounts do not make fiscal adjustments.\\\"<\/i> They are similar to the Annual Financial Statement, with receipts net of refunds and expenditure net of recoveries.\"\r\n  },\r\n  {\r\n    \"id\": 7016,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Which one of the following correctly distinguishes the Appropriation Accounts from the Finance Accounts of the Union Government?\",\r\n    \"options\": [\r\n      \"Appropriation Accounts are on gross basis, while Finance Accounts show receipts net of refunds and expenditure net of recoveries.\",\r\n      \"Appropriation Accounts are on net basis, while Finance Accounts are on gross basis without any kind of adjustments.\",\r\n      \"Appropriation Accounts make fiscal adjustments, while Finance Accounts are similar to the Annual Financial Statement.\",\r\n      \"Appropriation Accounts compare receipts with the Annual Financial Statement, while Finance Accounts compare expenditure with grants.\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Appropriation Accounts are on gross basis, while Finance Accounts show receipts net of refunds and expenditure net of recoveries.<\/b><br><br><b>Para 7.5.8<\/b>: <i>\\\"Appropriation accounts are on gross basis, without any kind of adjustments\\\"<\/i>; they compare voted and charged expenditure with the grants and appropriations in the schedules appended to the Appropriation Acts. <b>Para 7.5.7<\/b>: <i>\\\"The Finance Accounts are similar to Annual Financial Statement and the receipts are net of refunds and expenditure are net of recoveries.\\\"<\/i> Neither set makes fiscal adjustments, and it is the Appropriation Accounts, not the Finance Accounts, that compare expenditure with grants.\"\r\n  },\r\n  {\r\n    \"id\": 7017,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Match List-I (Accounts) with List-II (Feature):\\nList-I\\nA. Monthly Account\\nB. Finance Accounts\\nC. Appropriation Accounts\\nD. Accounts of departments whose functions are largely commercial\\nList-II\\n1. Compare voted and charged expenditure with the schedules appended to the Appropriation Acts\\n2. Similar to the Annual Financial Statement\\n3. Provides an analysis of expenditure, revenue collection, borrowings and deficit\\n4. Maintained on modified accrual accounting principles\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-2, B-3, C-1, D-4\",\r\n      \"A-3, B-1, C-2, D-4\",\r\n      \"A-3, B-2, C-1, D-4\",\r\n      \"A-2, B-3, C-4, D-1\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: A-3, B-2, C-1, D-4.<\/b><br><br>The Monthly Account <i>\\\"provides an analysis of expenditure, revenue collection, borrowings and deficit\\\"<\/i> (<b>Para 7.5.6<\/b>). <b>Para 7.5.7<\/b>: <i>\\\"The Finance Accounts are similar to Annual Financial Statement\\\"<\/i>. <b>Para 7.5.8<\/b>: Appropriation Accounts reflect voted and charged expenditure <i>\\\"compared with the amounts of the voted grants and appropriations charged for different purposes as specified in the schedules appended to the Appropriation Acts\\\"<\/i>. Departments whose functions are purely or largely commercial keep accounts <i>\\\"on modified accrual accounting principles\\\"<\/i>, subsidiary to the principal accounts (<b>Para 7.6.3<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7018,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"A department received stores on 20 March 2026, and the supplier's bill was paid on 6 April 2026. In which year's Government accounts will this expenditure appear?\",\r\n    \"options\": [\r\n      \"2026-27, the year in which the payment is actually made\",\r\n      \"2025-26, as an outstanding liability for the stores received\",\r\n      \"2025-26, on modified accrual accounting principles\",\r\n      \"2025-26 under 'Suspense', transferred to 2026-27 on payment\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: 2026-27, the year in which the payment is actually made.<\/b><br><br><b>Para 7.6.1<\/b>: <i>\\\"Government accounts in India are kept on cash basis\\\"<\/i>, and <i>\\\"Only actual receipts and payments during the year are taken into account with no outstanding liabilities or income to be accrued included\\\"<\/i>. The stores received in March 2026 create a liability in 2025-26, but nothing is booked until the bill is paid in April 2026, so the expenditure falls in 2026-27. Modified accrual accounting applies only to the subsidiary accounts of departments whose functions are purely or largely commercial (<b>Para 7.6.3<\/b>), and 'Suspense' is a category of Public Account transactions (<b>Para 7.4.2<\/b>), not a device for carrying liabilities.\"\r\n  },\r\n  {\r\n    \"id\": 7019,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"On 31 March 2026, \u20b95 crore remained unspent out of a voted grant of a Ministry. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"The \u20b95 crore is carried forward to 2026-27 through a Reserve Fund in the Public Account.\",\r\n      \"The \u20b95 crore is transferred to the corpus of the Contingency Fund of India.\",\r\n      \"The \u20b95 crore remains available in 2026-27 for re-appropriation to a new head.\",\r\n      \"The \u20b95 crore lapses and is not available for expenditure in 2026-27.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: The \u20b95 crore lapses and is not available for expenditure in 2026-27.<\/b><br><br><b>Para 7.6.1<\/b>: <i>\\\"All appropriations lapse at the close of the financial year.\\\"<\/i> This follows from the annual Budget: <i>\\\"Since Budgets in India are on an annual basis, governmental transactions are also finalized in the accounts on an annual basis\\\"<\/i> (<b>Para 7.6.5<\/b>). Reserve Funds are Public Account moneys utilised for general or specific purposes (<b>Para 7.4.3<\/b>), not a route for carrying unspent grants; the corpus of the Contingency Fund is created by debit to the Consolidated Fund (<b>Para 7.3.4<\/b>); and re-appropriation to a new head needs Budget provision available in the current year (<b>Para 7.8.3<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7020,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Consider the following statements regarding Government accounts in India:\\n1. They are kept on cash basis, and all appropriations lapse at the close of the financial year.\\n2. Uniform classification up to Sub-Head level enables financial comparisons between the Union and State Governments.\\n3. They have necessarily to comply with the budgetary structure of the country.\\n4. Since Budgets are annual, governmental transactions are finalised in the accounts on an annual basis.\\nHow many of the above statements are correct?\",\r\n    \"options\": [\r\n      \"Only one\",\r\n      \"Only two\",\r\n      \"Only three\",\r\n      \"All four\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Only three.<\/b><br><br>Statement 1 follows <b>Para 7.6.1<\/b>: <i>\\\"Government accounts in India are kept on cash basis. All appropriations lapse at the close of the financial year.\\\"<\/i> Statements 3 and 4 follow <b>Para 7.6.5<\/b>: Government accounts <i>\\\"have necessarily to comply with the budgetary structure of the country\\\"<\/i>, and <i>\\\"Since Budgets in India are on an annual basis, governmental transactions are also finalized in the accounts on an annual basis\\\"<\/i>. Statement 2 is wrong: <i>\\\"Uniform classification upto Minor Head level enables financial comparisons between Union and State Government\\\"<\/i> (<b>Para 7.6.2<\/b>). Below the Minor Head, Sub-Heads, Detailed Heads and Object Heads may be opened by Ministries themselves (<b>Para 7.8.2<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7021,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Which one of the following statements regarding Government departments whose functions are purely or largely of a commercial nature is correct?\",\r\n    \"options\": [\r\n      \"Their accounts are maintained on modified accrual accounting principles and are subsidiary to the principal accounts.\",\r\n      \"Their commercially maintained accounts replace the principal accounts of the Government.\",\r\n      \"Only the Railways prepare and present detailed capital and revenue accounts separately.\",\r\n      \"Their separate accounts are meant mainly to enable financial comparisons between the Union and the States.\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Their accounts are maintained on modified accrual accounting principles and are subsidiary to the principal accounts.<\/b><br><br><b>Para 7.6.3<\/b>: such departments' accounts are maintained on commercial basis <i>\\\"(on modified accrual accounting principles)\\\"<\/i>, and <i>\\\"These accounts are subsidiary to principal accounts.\\\"<\/i> Under <b>Para 7.6.4<\/b>, detailed capital and revenue accounts are prepared and presented separately for major commercial departments <i>\\\"such as Railways, and Posts\\\"<\/i> \u2014 not the Railways alone \u2014 to enable presentation of true financial position, cost of services rendered and return from investments. Union\u2013State comparison is the purpose of uniform classification up to Minor Head level (<b>Para 7.6.2<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7022,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Consider the following statements regarding the classification of Government transactions:\\n1. As a general rule, classification has closer reference to the department in which the revenue or expenditure occurs than to the functions and programmes of the Government.\\n2. Both receipts and payments are differentiated and classified in detail.\\n3. The Budget of Government is linked to the accounts, with transactions accounted for under the Consolidated Fund, the Contingency Fund and the Public Account of India.\\nWhich of the statements given above 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\": 1,\r\n    \"explanation\": \"<b>Correct answer: 2 and 3 only.<\/b><br><br>Statement 1 inverts <b>Para 7.7.2<\/b>: <i>\\\"As a general rule, classification of transactions has closer reference to functions, programmes and activities of the Government and the object of revenue or expenditure, rather than the department in which the revenue or expenditure occurs.\\\"<\/i> Statement 2 follows <b>Para 7.6.2<\/b>: <i>\\\"Both receipts and payments are differentiated and classified in detail.\\\"<\/i> Statement 3 reproduces <b>Para 7.7.1<\/b>, which links the Budget to the accounts and to transactions accounted for under the Consolidated Fund, Contingency Fund and Public Account.\"\r\n  },\r\n  {\r\n    \"id\": 7023,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Two Ministries incur expenditure on an identical programme falling under the same function. Applying the general rule of classification of Government transactions, how will this expenditure be classified?\",\r\n    \"options\": [\r\n      \"Under the same Major and Minor Heads, since classification follows function and programme\",\r\n      \"Under separate Major Heads, since classification follows the department incurring the expenditure\",\r\n      \"Under separate Minor Heads that each Ministry opens in consultation with the Budget Division\",\r\n      \"Under separate Sub-Major Heads, one for each Ministry, below a common Major Head\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Under the same Major and Minor Heads, since classification follows function and programme.<\/b><br><br><b>Para 7.7.2<\/b>: classification has closer reference to <i>\\\"functions, programmes and activities of the Government and the object of revenue or expenditure, rather than the department in which the revenue or expenditure occurs\\\"<\/i>. The Major Head represents the Function and the Minor Head the Programme (<b>Para 7.7.3<\/b>), so an identical programme under the same function takes the same heads whichever Ministry spends. Ministries cannot open Minor Heads \u2014 they may open only Sub-Heads, Detailed Heads and Object Heads (<b>Para 7.8.2<\/b>) \u2014 and the Sub-Major Head denotes a Sub-Function, not a Ministry.\"\r\n  },\r\n  {\r\n    \"id\": 7024,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Match List-I (Tier of classification) with List-II (What it represents):\\nList-I\\nA. Sub-Major Head\\nB. Minor Head\\nC. Detailed Head\\nD. Object Head\\nList-II\\n1. Programme\\n2. Primary unit of appropriation\\n3. Sub-Function\\n4. Sub-Scheme\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-1, B-3, C-4, D-2\",\r\n      \"A-3, B-4, C-1, D-2\",\r\n      \"A-3, B-1, C-4, D-2\",\r\n      \"A-3, B-1, C-2, D-4\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: A-3, B-1, C-4, D-2.<\/b><br><br><b>Para 7.7.3<\/b> fixes the six standard tiers: Major Head \u2014 <i>\\\"4 digits (Function)\\\"<\/i>; Sub-Major Head \u2014 <i>\\\"2 digits (Sub-Function)\\\"<\/i>; Minor Head \u2014 <i>\\\"3 digits (Programme)\\\"<\/i>; Sub-Head \u2014 <i>\\\"2 digits (Scheme)\\\"<\/i>; Detailed Head \u2014 <i>\\\"2 digits (Sub-Scheme)\\\"<\/i>; and Object Head \u2014 <i>\\\"2 digits (Object Head or Primary Units of Appropriation)\\\"<\/i>. The usual traps are to read the Sub-Major Head as a Programme (it is the Sub-Function) and the Detailed Head as the unit of appropriation (it is the Sub-Scheme).\"\r\n  },\r\n  {\r\n    \"id\": 7025,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Which one of the following statements regarding the classification of transactions in the Detailed Demands for Grants is correct?\",\r\n    \"options\": [\r\n      \"The Sub-Head, a two-digit code, represents a Scheme.\",\r\n      \"The Major Head is a three-digit code representing a Programme.\",\r\n      \"Classification may extend beyond six tiers where a Sub-Scheme is further divided.\",\r\n      \"The Major Head, a four-digit code, represents a Sub-Function.\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The Sub-Head, a two-digit code, represents a Scheme.<\/b><br><br><b>Para 7.7.3<\/b> sets the Sub-Head at <i>\\\"2 digits (Scheme)\\\"<\/i>. The Major Head carries <i>\\\"4 digits (Function)\\\"<\/i> \u2014 not three digits, and not a Sub-Function, which is the two-digit Sub-Major Head; the three-digit tier is the Minor Head, representing the Programme. The same paragraph provides that classification in the Detailed Demands for Grants is <i>\\\"not allowed to go beyond the standard six tiers\\\"<\/i>, so a Sub-Scheme (Detailed Head) cannot be split into a seventh tier; below it lies only the Object Head.\"\r\n  },\r\n  {\r\n    \"id\": 7026,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"A post-budget development requires a Ministry to book expenditure under a Minor Head that does not exist in the List of Major and Minor Heads. Who is authorised to open the new Minor Head?\",\r\n    \"options\": [\r\n      \"The Ministry itself, in consultation with the Budget Division\",\r\n      \"The Controller General of Accounts, on the advice of the C&AG\",\r\n      \"The Principal Accounts Office of the Ministry, under its own powers\",\r\n      \"The Budget Division, on the advice of the C&AG\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: The Controller General of Accounts, on the advice of the C&AG.<\/b><br><br><b>Para 7.8.1<\/b>: the List of Major and Minor Heads of Accounts of Union and States is maintained by the Ministry of Finance (Department of Expenditure) \u2013 Controller General of Accounts, which is <i>\\\"authorized to open new heads of accounts on the advice of the Comptroller and Auditor General of India under the powers flowing from Article 150 of the Constitution\\\"<\/i>. Ministries may, in consultation with the Budget Division, open only new Sub-Heads, Detailed Heads and Object Heads (<b>Para 7.8.2<\/b>), and Principal Accounts Offices only Sub\/Detailed Heads under Minor Heads of the Public Account (<b>Para 7.8.4<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7027,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"After the Budget is passed, a Ministry needs a new Sub-Head for a scheme, and savings within the same grant are available for re-appropriation to it. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"The Sub-Head may be opened, since Budget provision is available for re-appropriation\",\r\n      \"The Sub-Head can be opened only after a Supplementary Demand is obtained for it\",\r\n      \"A proposal for opening the Sub-Head must be included in the Supplementary Demands\",\r\n      \"The Sub-Head can be opened only by the Controller General of Accounts\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The Sub-Head may be opened, since Budget provision is available for re-appropriation.<\/b><br><br><b>Para 7.8.3<\/b>: <i>\\\"Normally, a new head is allowed to be opened only in cases where the Budget provision is available (for Re-appropriation to the new head) or has been obtained through a Supplementary Demands for Grant.\\\"<\/i> The two routes are alternatives, so with re-appropriable savings no Supplementary Demand is needed. In any case, Supplementary Demands may carry only proposals for augmentation of funds or a 'New Service', <i>\\\"and not for opening new heads of accounts\\\"<\/i>. Sub-Heads are opened by the Ministry itself in consultation with the Budget Division (<b>Para 7.8.2<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7028,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"In exceptional circumstances, a Ministry is permitted to open a new head in anticipation of obtaining the Budget through Supplementary Demands. When can such a head be operated?\",\r\n    \"options\": [\r\n      \"Immediately, with the expenditure booked under the 'Contingency Fund'\",\r\n      \"Immediately, subject to regularisation at the close of the financial year\",\r\n      \"Only after the Controller General of Accounts obtains the C&AG's advice\",\r\n      \"Only upon obtaining the budget through Supplementary Demands for Grants\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Only upon obtaining the budget through Supplementary Demands for Grants.<\/b><br><br><b>Para 7.8.3<\/b> allows Ministries\/Departments, in exceptional circumstances, <i>\\\"to open the heads in anticipation of obtaining the Budget through Supplementary Demands\\\"<\/i>, but <b>Para 7.8.4<\/b> adds: <i>\\\"In such cases, the new heads can be operated only upon obtaining the budget through Supplementary Demands for Grants.\\\"<\/i> Opening may come early; operation may not. Booking under the 'Contingency Fund' applies only to expenditure met from an advance out of that Fund (<b>Para 7.3.4<\/b>), and the C&AG's advice relates to the CGA's power to open new heads of accounts (<b>Para 7.8.1<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7029,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Consider the following proposals:\\n1. Augmentation of funds through additionality\\n2. Opening of new heads of accounts\\n3. Introduction of a 'New Service'\\nWhich of the above may be included in the Supplementary Demands for Grants?\",\r\n    \"options\": [\r\n      \"1 only\",\r\n      \"1 and 3 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br><b>Para 7.8.3<\/b>: <i>\\\"The proposals for augmentation of funds through additionality or for introduction of 'New Service' may alone be included in the Supplementary Demands and not for opening new heads of accounts.\\\"<\/i> A new head is normally opened only where Budget provision is available for re-appropriation or has been obtained through a Supplementary Demand, and in exceptional cases may be opened in anticipation \u2014 but it <i>\\\"can be operated only upon obtaining the budget through Supplementary Demands for Grants\\\"<\/i> (<b>Para 7.8.4<\/b>). The Supplementary Demand provides the money; it is not the vehicle for opening the head.\"\r\n  },\r\n  {\r\n    \"id\": 7030,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Consider the following pairs:\\nFunction relating to heads of account \u2014 Authority\\n1. Maintaining the List of Major and Minor Heads of Accounts of the Union and States \u2014 Controller General of Accounts\\n2. Advising on the opening of new heads of accounts by the Controller General of Accounts \u2014 Budget Division of the Ministry of Finance\\n3. Opening Sub\/Detailed Heads under Minor Heads falling within the Public Account \u2014 Principal Accounts Offices\\n4. Being consulted by Ministries before they open new Sub-Heads, Detailed Heads or Object Heads \u2014 Comptroller and Auditor General of India\\nHow many of the pairs given above are correctly matched?\",\r\n    \"options\": [\r\n      \"Only one\",\r\n      \"Only two\",\r\n      \"Only three\",\r\n      \"All four\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Only two.<\/b><br><br>Pair 1 is correct: under <b>Para 7.8.1<\/b>, the List of Major and Minor Heads of Accounts of Union and States is maintained by the Ministry of Finance (Department of Expenditure) \u2013 Controller General of Accounts. Pair 3 is correct under <b>Para 7.8.4<\/b>, which lets Principal Accounts Offices open such heads subject to the stipulations for new heads. Pairs 2 and 4 swap the authorities: the CGA opens new heads <i>\\\"on the advice of the Comptroller and Auditor General of India\\\"<\/i> (<b>Para 7.8.1<\/b>), whereas Ministries open new Sub-Heads, Detailed Heads and Object Heads <i>\\\"in consultation with the Budget Division of the Ministry of Finance\\\"<\/i> (<b>Para 7.8.2<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7031,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Consider the following statements regarding the three parts in which Government accounts are maintained:\\n1. Part I is the Consolidated Fund, which has two divisions \u2014 Revenue Account and Capital Account.\\n2. Part III shows transactions relating to Debt (other than those included in Part I), Deposits, Advances, Remittances and Suspense.\\n3. Part II is the Public Account, to which all other public moneys received by or on behalf of the Government of India are credited.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 2 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 1 and 2 only.<\/b><br><br>Under <b>Para 7.1<\/b>, accounts are maintained in three categories in accordance with Constitutional requirements \u2014 Part I Consolidated Fund, Part II Contingency Fund and Part III Public Account. Statement 1 follows <b>Para 7.2.1<\/b>: the Consolidated Fund of India has two divisions, Revenue Account and Capital Account. Statement 2 reproduces <b>Para 7.4.2<\/b>: <i>\\\"Part III shows transactions relating to Debt (other than those included in Part I), 'Deposits', 'Advances', 'Remittances' and 'Suspense'\\\"<\/i>. Statement 3 is wrong: Part II is the Contingency Fund (<b>Para 7.3<\/b>), whereas the fund credited with <i>\\\"All other public moneys received by or on behalf of the Government of India\\\"<\/i> is the Public Account, Part III (<b>Para 7.4.1<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7032,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"With which object must expenditure be incurred for it to be classified as capital expenditure?\",\r\n    \"options\": [\r\n      \"Increasing concrete assets of a durable nature or meeting recurring liabilities\",\r\n      \"Increasing concrete assets of a durable nature or reducing recurring liabilities\",\r\n      \"Meeting recurring liabilities out of the proceeds of taxation\",\r\n      \"Meeting unforeseen expenditure pending its authorisation by Parliament\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Increasing concrete assets of a durable nature or reducing recurring liabilities.<\/b><br><br><b>Para 7.2.3<\/b>: Capital Account <i>\\\"deals with expenditure incurred with the purpose of either increasing the concrete assets of durable nature or of reducing recurring liabilities\\\"<\/i>; <b>Para 7.2.4<\/b> repeats this for 'Expenditure heads (Capital Account)', referring to assets <i>\\\"of a material and permanent character\\\"<\/i>. The test is reducing recurring liabilities, not meeting them. Expenditure met from <i>\\\"the proceeds of taxation and other receipts classified as Revenue\\\"<\/i> belongs to the Revenue Account (<b>Para 7.2.2<\/b>), while unforeseen expenditure awaiting Parliament's authorisation is met by advances from the Contingency Fund (<b>Para 7.3.1<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7033,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Why is it regarded as logical to meet capital expenditure from borrowed funds?\",\r\n    \"options\": [\r\n      \"Because the liabilities on it can later be recouped by debit to the Consolidated Fund\",\r\n      \"Because net funds in the Public Account are available for financing Government expenditure\",\r\n      \"Because capital receipts cannot be applied as a set off to capital expenditure\",\r\n      \"Because its benefits flow over years, matching borrowing liabilities spread over years\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Because its benefits flow over years, matching borrowing liabilities spread over years.<\/b><br><br><b>Para 7.2.3<\/b> reasons that it is logical <i>\\\"to meet Capital expenditure from borrowed funds, the liabilities in respect of which are spread over a number of years, as the benefits arising from Capital expenditure flow over a period of years\\\"<\/i>. Recoupment by debit to the Consolidated Fund relates to advances from the Contingency Fund (<b>Para 7.3.5<\/b>). Availability of net funds for financing expenditure is a feature of the Public Account (<b>Para 7.4.3<\/b>). The bar on set-off applies only to capital receipts under 'Receipt heads (Capital Account)' (<b>Para 7.2.4<\/b>) and has nothing to do with borrowing.\"\r\n  },\r\n  {\r\n    \"id\": 7034,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Under which section of the accounts is a receipt of a capital nature, intended to be applied as a set off to capital expenditure, accounted for?\",\r\n    \"options\": [\r\n      \"'Expenditure heads (Capital Account)'\",\r\n      \"'Receipt heads (Capital Account)'\",\r\n      \"'Public Debt' and 'Loans and Advances'\",\r\n      \"Revenue Account, as a receipt classified as Revenue\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: 'Expenditure heads (Capital Account)'.<\/b><br><br><b>Para 7.2.4<\/b> provides that the section 'Expenditure heads (Capital Account)' <i>\\\"also includes receipts of Capital nature intended to be applied as set off to Capital expenditure\\\"<\/i>. The contrasting section, 'Receipt heads (Capital Account)', takes only capital receipts <i>\\\"which cannot be applied as a set off to Capital Expenditure\\\"<\/i>. The sections 'Public Debt' and 'Loans and Advances' comprise loans raised, their repayments and recoveries (<b>Para 7.2.4<\/b>). The Revenue Account deals with the proceeds of taxation and other receipts classified as Revenue (<b>Para 7.2.2<\/b>), not with receipts of a capital nature.\"\r\n  },\r\n  {\r\n    \"id\": 7035,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Consider the following pairs:\\nTransaction \u2014 Where accounted\\n1. Proceeds of taxation \u2014 Revenue Account\\n2. Moneys received by the Government as Deposits \u2014 Consolidated Fund of India\\n3. Recoveries of loans and advances lent by the Government \u2014 Capital Account\\n4. Remittances \u2014 Public Account of India\\nHow many of the pairs given above are correctly matched?\",\r\n    \"options\": [\r\n      \"Only one\",\r\n      \"Only two\",\r\n      \"Only three\",\r\n      \"All four\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Only three.<\/b><br><br>Pair 1 is correct: the Revenue Account deals with <i>\\\"the proceeds of taxation and other receipts classified as Revenue\\\"<\/i> (<b>Para 7.2.2<\/b>). Pair 3 is correct: the Capital account includes <i>\\\"loans and advances lent by the Government and their recoveries\\\"<\/i> (<b>Para 7.2.5<\/b>). Pair 4 is correct, since Part III shows transactions relating to Debt (other than Part I), Deposits, Advances, Remittances and Suspense (<b>Para 7.4.2<\/b>). Pair 2 is wrong: the Consolidated Fund comprises revenues, loans raised and loan repayments (<b>Para 7.2.1<\/b>), whereas Deposits are among <i>\\\"All other public moneys\\\"<\/i> credited to the Public Account (<b>Para 7.4.1<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7036,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"At whose disposal is the Contingency Fund of India placed?\",\r\n    \"options\": [\r\n      \"The Comptroller and Auditor General of India\",\r\n      \"The Controller General of Accounts\",\r\n      \"The Budget Division of the Ministry of Finance\",\r\n      \"The President\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: The President.<\/b><br><br><b>Para 7.3.1<\/b> records that Article 267 of the Constitution provides for constitution of the Contingency Fund and <i>\\\"the said fund shall be placed at the disposal of the President\\\"<\/i>, to enable advances for unforeseen expenditure pending authorisation by Parliament. The other authorities have different roles: the Controller General of Accounts prepares the annual accounts of the Union and the Comptroller and Auditor General certifies them (<b>Para 7.5.4<\/b>), while the Budget Division of the Ministry of Finance is consulted when Ministries open new Sub-Heads, Detailed Heads or Object Heads after the Budget (<b>Para 7.8.2<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7037,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"What is the nature of the Contingency Fund of India?\",\r\n    \"options\": [\r\n      \"A Reserve Fund\",\r\n      \"A Suspense account\",\r\n      \"An imprest\",\r\n      \"A Deposit account\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: An imprest.<\/b><br><br><b>Para 7.3.2<\/b> states: <i>\\\"Contingency Fund is in the nature of an imprest.\\\"<\/i> Its corpus is created by debit to the Consolidated Fund of India, advances are drawn from it, and the amounts advanced are recouped to the corpus after Parliament votes the expenditure (<b>Paras 7.3.4 and 7.3.5<\/b>) \u2014 the working of an imprest. Reserve Funds are mentioned in <b>Para 7.4.3<\/b> as funds in the Public Account utilised for general or specific purposes, while 'Suspense' and 'Deposits' are categories of transactions shown in Part III, the Public Account (<b>Para 7.4.2<\/b>) \u2014 not features of the Contingency Fund, which is Part II.\"\r\n  },\r\n  {\r\n    \"id\": 7038,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"For which of the following do the Contingency Fund of India Rules prescribe the procedure?\",\r\n    \"options\": [\r\n      \"Certifying the accounts of the Fund before they are laid before Parliament\",\r\n      \"Obtaining advances from the Fund and their subsequent adjustment\",\r\n      \"Opening new heads of account under the Fund's single Major Head\",\r\n      \"Creating the corpus of the Fund by debit to the Public Account\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Obtaining advances from the Fund and their subsequent adjustment.<\/b><br><br><b>Para 7.3.3<\/b>: the Central Government established the Fund under the Contingency Fund of India Act and framed the Contingency Fund of India Rules, which <i>\\\"prescribe the procedure for obtaining advances from this fund and their subsequent adjustment\\\"<\/i>. Certification of accounts is a function of the Comptroller and Auditor General (<b>Para 7.5.4<\/b>). The Fund has <i>\\\"a single Major Head to accommodate all transactions of the fund\\\"<\/i> (<b>Para 7.3.7<\/b>), and new heads are opened by the Controller General of Accounts on the advice of the C&AG (<b>Para 7.8.1<\/b>). The corpus is created by debit to the Consolidated Fund, not the Public Account (<b>Para 7.3.4<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7039,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Arrange the following steps relating to an advance from the Contingency Fund of India in the correct sequence:\\n1. The expenditure is booked under the same head under the 'Contingency Fund'.\\n2. The expenditure is regularised by obtaining the vote of Parliament.\\n3. The amount advanced is recouped to the corpus of the Fund by debit to the Consolidated Fund of India.\\n4. An advance is made from the Fund to meet unforeseen expenditure.\\nWhich one of the following is the correct sequence?\",\r\n    \"options\": [\r\n      \"4-1-2-3\",\r\n      \"4-2-1-3\",\r\n      \"1-4-2-3\",\r\n      \"4-1-3-2\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: 4-1-2-3.<\/b><br><br>The Fund exists to enable <i>\\\"advances to be made out of such fund for the purposes of meeting unforeseen expenditure\\\"<\/i> (<b>Para 7.3.1<\/b>). When expenditure is incurred out of the advance, it is booked under the same head under the 'Contingency Fund' (<b>Para 7.3.4<\/b>). <b>Para 7.3.5<\/b> then provides that, <i>\\\"with the regularization of expenditure by obtaining vote of Parliament\\\"<\/i>, the amount advanced is recouped to the corpus by debit to the Consolidated Fund of India, after which the expenditure is booked under the same head under the Consolidated Fund. Recoupment cannot precede the vote, because the advance is made only <i>\\\"pending authorization of such expenditure by Parliament\\\"<\/i>.\"\r\n  },\r\n  {\r\n    \"id\": 7040,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Arrange the following levels at which Public Account transactions are grouped and classified, from the broadest to the narrowest:\\n1. Major Heads of Account\\n2. Minor Heads\\n3. Sectors\\n4. Sub-sectors\\nWhich one of the following is the correct sequence?\",\r\n    \"options\": [\r\n      \"4-3-1-2\",\r\n      \"3-4-2-1\",\r\n      \"3-1-4-2\",\r\n      \"3-4-1-2\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 3-4-1-2.<\/b><br><br><b>Para 7.4.4<\/b>: <i>\\\"Public Account transactions are grouped according to sectors and sub-sectors which are further sub-divided into Major Heads of Account and further down as per the accounting classification system of Government\\\"<\/i>. In that system the Minor Head sits below the Major Head and the Sub-Major Head (<b>Para 7.7.3<\/b>), and <b>Para 7.8.4<\/b> expressly refers to <i>\\\"Minor Heads falling within the Public Account of India\\\"<\/i>, under which Principal Accounts Offices may open Sub\/Detailed Heads. Sectors are thus the broadest grouping and Minor Heads the narrowest of the four given.\"\r\n  },\r\n  {\r\n    \"id\": 7041,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Who prescribes the form in which the accounts of the Union and of the States are to be kept?\",\r\n    \"options\": [\r\n      \"The Controller General of Accounts, on the advice of the Comptroller and Auditor General of India\",\r\n      \"The President, on the advice of the Comptroller and Auditor General of India\",\r\n      \"The Comptroller and Auditor General of India, on the advice of the President\",\r\n      \"The Ministry of Finance (Budget Division), in consultation with the Controller General of Accounts\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: The President, on the advice of the Comptroller and Auditor General of India.<\/b><br><br><b>Para 7.5.2<\/b>: <i>\\\"The Constitution of India envisages the accounts of the Union and the States to be kept in such a form as the President may on the advice of the C&AG prescribe.\\\"<\/i> The reversed pairing is a trap. The Controller General of Accounts acts on the C&AG's advice for a different purpose \u2014 opening new heads of accounts under the powers flowing from Article 150 (<b>Para 7.8.1<\/b>) \u2014 and the Budget Division is consulted by Ministries only for opening new Sub-Heads, Detailed Heads or Object Heads after the Budget (<b>Para 7.8.2<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7042,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Authority)\\nA. Controller General of Accounts\\nB. Comptroller and Auditor General of India\\nC. President of India\\nD. Reserve Bank of India\\nList-II (Role)\\n1. Certifies the annual accounts of the Union Government and reports on them\\n2. Causes the annual accounts to be laid before each House of Parliament\\n3. Acts as banker to the Government\\n4. Prepares the annual accounts of the Union Government\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-1, B-4, C-2, D-3\",\r\n      \"A-4, B-2, C-1, D-3\",\r\n      \"A-4, B-1, C-3, D-2\",\r\n      \"A-4, B-1, C-2, D-3\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: A-4, B-1, C-2, D-3.<\/b><br><br><b>Para 7.5.4<\/b>: the accounts <i>\\\"shall be prepared by Controller General of Accounts, certified by the Comptroller and Auditor General of India\\\"<\/i> and, with the C&AG's report on them, submitted to the President, <i>\\\"who shall cause them to be laid before each House of Parliament\\\"<\/i>. <b>Para 7.4.3<\/b> records that Public Account funds remain merged in the cash balance of the Central Government, <i>\\\"with the Reserve Bank of India as the bankers to the Government\\\"<\/i>. Interchanging preparation and certification between the CGA and the C&AG, or between the C&AG and the President, is the standard trap.\"\r\n  },\r\n  {\r\n    \"id\": 7043,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Up to which level does uniform classification of Government receipts and payments extend?\",\r\n    \"options\": [\r\n      \"Major Head\",\r\n      \"Minor Head\",\r\n      \"Sub-Head\",\r\n      \"Detailed Head\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Minor Head.<\/b><br><br><b>Para 7.6.2<\/b>: <i>\\\"Uniform classification upto Minor Head level enables financial comparisons between Union and State Government.\\\"<\/i> The List of Major and Minor Heads of Accounts of Union and States is maintained by the Controller General of Accounts, who opens new heads on the advice of the C&AG (<b>Para 7.8.1<\/b>). Below the Minor Head lie the Sub-Head (Scheme), Detailed Head (Sub-Scheme) and Object Head (<b>Para 7.7.3<\/b>), and it is these lower heads that Ministries may themselves open in consultation with the Budget Division (<b>Para 7.8.2<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7044,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"What does uniform classification of Government receipts and payments up to the prescribed level enable?\",\r\n    \"options\": [\r\n      \"Financial comparisons between the Union and State Governments\",\r\n      \"Presentation of the true financial position and the cost of services rendered\",\r\n      \"An analysis of expenditure, revenue collection, borrowings and deficit\",\r\n      \"Comparison of expenditure with voted grants and charged appropriations\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Financial comparisons between the Union and State Governments.<\/b><br><br><b>Para 7.6.2<\/b>: <i>\\\"Both receipts and payments are differentiated and classified in detail. Uniform classification upto Minor Head level enables financial comparisons between Union and State Government.\\\"<\/i> The other outcomes belong to different accounts: separate capital and revenue accounts of Railways and Posts enable <i>\\\"presentation of true financial position, cost of services rendered and the return from investments\\\"<\/i> (<b>Para 7.6.4<\/b>); the Monthly Account analyses expenditure, revenue collection, borrowings and deficit (<b>Para 7.5.6<\/b>); and the Appropriation Accounts compare expenditure with voted grants and charged appropriations (<b>Para 7.5.8<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7045,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Consider the following pairs:\\nTier of classification \u2014 Number of digits\\n1. Major Head \u2014 4\\n2. Sub-Major Head \u2014 3\\n3. Minor Head \u2014 3\\n4. Object Head \u2014 2\\nHow many of the pairs given above are correctly matched?\",\r\n    \"options\": [\r\n      \"Only one\",\r\n      \"Only two\",\r\n      \"Only three\",\r\n      \"All four\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Only three.<\/b><br><br><b>Para 7.7.3<\/b> fixes the digits for each of the six standard tiers: Major Head 4 digits (Function), Sub-Major Head 2 digits (Sub-Function), Minor Head <i>\\\"3 digits (Programme)\\\"<\/i>, Sub-Head <i>\\\"2 digits (Scheme)\\\"<\/i>, Detailed Head <i>\\\"2 digits (Sub-Scheme)\\\"<\/i> and Object Head 2 digits (Primary Units of Appropriation). Pairs 1, 3 and 4 are therefore correct. Pair 2 is wrong: the Sub-Major Head has 2 digits, not 3, and the only three-digit tier is the Minor Head.\"\r\n  },\r\n  {\r\n    \"id\": 7046,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"How many digits in all does a classification code contain if it runs through every standard tier permitted in the Detailed Demands for Grants, from Major Head to Object Head?\",\r\n    \"options\": [\r\n      \"13 digits\",\r\n      \"14 digits\",\r\n      \"15 digits\",\r\n      \"16 digits\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 15 digits.<\/b><br><br><b>Para 7.7.3<\/b> caps classification in the Detailed Demands for Grants at six tiers: Major Head (4 digits, Function), Sub-Major Head (2, Sub-Function), Minor Head (3, Programme), Sub-Head (2, Scheme), Detailed Head (2, Sub-Scheme) and Object Head (2, Primary Units of Appropriation). Adding them: 4 + 2 + 3 + 2 + 2 + 2 = 15. Thirteen results from dropping the two-digit Object Head; fourteen from treating the Minor Head as two digits instead of <i>\\\"3 digits (Programme)\\\"<\/i>; sixteen from giving any one tier an extra digit.\"\r\n  },\r\n  {\r\n    \"id\": 7047,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"In the six-tier classification code 2052-00-090-07-03-13, which segment represents the Sub-Scheme?\",\r\n    \"options\": [\r\n      \"090\",\r\n      \"07\",\r\n      \"03\",\r\n      \"13\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 03.<\/b><br><br>Reading the code against <b>Para 7.7.3<\/b>: 2052 is the Major Head (4 digits, Function); 00 the Sub-Major Head (2 digits, Sub-Function); 090 the Minor Head, <i>\\\"3 digits (Programme)\\\"<\/i>; 07 the Sub-Head, <i>\\\"2 digits (Scheme)\\\"<\/i>; 03 the Detailed Head, <i>\\\"2 digits (Sub-Scheme)\\\"<\/i>; and 13 the Object Head, the Primary Unit of Appropriation. The Sub-Scheme is therefore the fifth segment, 03. The segment 07 is the Scheme, 090 the Programme and 13 the object of expenditure.\"\r\n  },\r\n  {\r\n    \"id\": 7048,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"In the classification code 4059-01-051-05-02-53, which segment represents the Primary Unit of Appropriation?\",\r\n    \"options\": [\r\n      \"051\",\r\n      \"05\",\r\n      \"02\",\r\n      \"53\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 53.<\/b><br><br><b>Para 7.7.3<\/b> lists the sixth and last tier as the Object Head \u2014 <i>\\\"2 digits (Object Head or Primary Units of Appropriation)\\\"<\/i>. In the code, 4059 is the four-digit Major Head (Function), 01 the Sub-Major Head (Sub-Function), 051 the three-digit Minor Head (Programme), 05 the Sub-Head (Scheme), 02 the Detailed Head (Sub-Scheme) and 53 the Object Head. Hence 53 is the Primary Unit of Appropriation. A candidate who stops at the Scheme or Sub-Scheme level picks 05 or 02, and the Minor Head 051 denotes a Programme, not a unit of appropriation.\"\r\n  },\r\n  {\r\n    \"id\": 7049,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Arrange the following tiers of classification from the highest to the lowest:\\n1. Minor Head\\n2. Detailed Head\\n3. Sub-Major Head\\n4. Sub-Head\\nWhich one of the following is the correct sequence?\",\r\n    \"options\": [\r\n      \"1-3-4-2\",\r\n      \"3-1-4-2\",\r\n      \"3-1-2-4\",\r\n      \"3-4-1-2\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 3-1-4-2.<\/b><br><br><b>Para 7.7.3<\/b> sets out the six tiers in order \u2014 Major Head (Function), Sub-Major Head (Sub-Function), Minor Head (Programme), Sub-Head (Scheme), Detailed Head (Sub-Scheme) and Object Head (Primary Units of Appropriation) \u2014 and provides that classification in the Detailed Demands for Grants is <i>\\\"not allowed to go beyond the standard six tiers\\\"<\/i>. Of the four given, the Sub-Major Head comes first, followed by the Minor Head, the Sub-Head and the Detailed Head. A Scheme (Sub-Head) always sits above its Sub-Scheme (Detailed Head).\"\r\n  },\r\n  {\r\n    \"id\": 7050,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"To provide for post-budget developments, which new heads are Ministries\/Departments themselves authorised to open?\",\r\n    \"options\": [\r\n      \"Sub-Heads, Detailed Heads and Object Heads\",\r\n      \"Minor Heads, Sub-Heads and Detailed Heads\",\r\n      \"Major Heads and Minor Heads\",\r\n      \"Sub-Major Heads and Minor Heads\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Sub-Heads, Detailed Heads and Object Heads.<\/b><br><br><b>Para 7.8.2<\/b>: where post-budget developments require provision under heads not already available in the Budget, <i>\\\"the Ministries\/ Departments are authorized to open new Sub-Heads\/ Detailed Heads and\/ Object Heads as required by them in consultation with the Budget Division of the Ministry of Finance, subject to certain conditions\\\"<\/i>. Minor Heads are outside this power: the List of Major and Minor Heads is maintained by the Controller General of Accounts, who opens new heads on the advice of the C&AG (<b>Para 7.8.1<\/b>). Major and Sub-Major Heads are likewise beyond the Ministries.\"\r\n  },\r\n  {\r\n    \"id\": 7051,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"In consultation with whom do Ministries\/Departments open new heads required to accommodate expenditure arising from post-budget developments?\",\r\n    \"options\": [\r\n      \"The Comptroller and Auditor General of India\",\r\n      \"The Controller General of Accounts\",\r\n      \"The Principal Accounts Office of the Ministry\",\r\n      \"The Budget Division of the Ministry of Finance\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: The Budget Division of the Ministry of Finance.<\/b><br><br><b>Para 7.8.2<\/b> authorises Ministries\/Departments to open new Sub-Heads, Detailed Heads and Object Heads <i>\\\"in consultation with the Budget Division of the Ministry of Finance, subject to certain conditions\\\"<\/i>. The C&AG's advice is relevant to the Controller General of Accounts, who opens new heads of accounts under the powers flowing from Article 150 (<b>Para 7.8.1<\/b>). Principal Accounts Offices do not advise Ministries on this; they themselves may open Sub\/Detailed Heads under Minor Heads falling within the Public Account, subject to the same stipulations (<b>Para 7.8.4<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7052,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Subject to the stipulations applicable to new heads, which of the following may Principal Accounts Offices open?\",\r\n    \"options\": [\r\n      \"Sub\/Detailed Heads under Minor Heads falling within the Public Account of India\",\r\n      \"New Major Heads falling within the Public Account of India\",\r\n      \"Sub\/Detailed Heads under Minor Heads of the Capital Account of the Consolidated Fund\",\r\n      \"New Minor Heads under the Major Head of the Contingency Fund\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Sub\/Detailed Heads under Minor Heads falling within the Public Account of India.<\/b><br><br><b>Para 7.8.4<\/b>: <i>\\\"The Principal Accounts Offices may open Sub\/ Detailed Heads required under the Minor Heads falling within the Public Account of India subject to the above stipulations.\\\"<\/i> Their authority does not extend to Major or Minor Heads, which are opened by the Controller General of Accounts on the advice of the C&AG (<b>Para 7.8.1<\/b>). Opening new Sub-Heads, Detailed Heads and Object Heads for post-budget expenditure provision is a matter for Ministries\/Departments in consultation with the Budget Division (<b>Para 7.8.2<\/b>). The Contingency Fund has a single Major Head (<b>Para 7.3.7<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7053,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"The Government of India raises a loan by the issue of treasury bills. Where is the amount so raised accounted for?\",\r\n    \"options\": [\r\n      \"In the Consolidated Fund of India\",\r\n      \"In the Public Account of India, as 'Debt'\",\r\n      \"In the Public Account of India, as a 'Deposit'\",\r\n      \"In the corpus of the Contingency Fund of India\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: In the Consolidated Fund of India.<\/b><br><br><b>Para 7.2.1<\/b> (Article 266(1)) provides that <i>\\\"all loans raised by the Government by issue of treasury bills, loans or Ways and Means advances\\\"<\/i>, together with all revenues and all loan repayments received, form one consolidated fund titled the Consolidated Fund of India. Within that Fund, such borrowings are internal debt dealt with under the Capital Account section 'Public Debt' (<b>Para 7.2.4<\/b>). The 'Debt' shown in the Public Account is only Debt <i>\\\"other than those included in Part I\\\"<\/i> (<b>Para 7.4.2<\/b>), and Deposits are likewise Part III items. The corpus of the Contingency Fund is created by debit to the Consolidated Fund (<b>Para 7.3.4<\/b>), not by borrowing.\"\r\n  },\r\n  {\r\n    \"id\": 7054,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"The Government of India receives repayment of a loan it had earlier given to a State Government. Where is the amount so received credited?\",\r\n    \"options\": [\r\n      \"To the Public Account of India, under 'Advances'\",\r\n      \"To the Public Account of India, under 'Suspense'\",\r\n      \"To the Contingency Fund of India, to replenish its corpus\",\r\n      \"To the Consolidated Fund of India\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: To the Consolidated Fund of India.<\/b><br><br>Under <b>Para 7.2.1<\/b>, <i>\\\"all moneys received by the Government in repayment of loans shall form one consolidated fund\\\"<\/i>. <b>Para 7.2.5<\/b> places such recoveries in the Capital Account, which includes <i>\\\"loans and advances lent by the Government and their recoveries\\\"<\/i>. The 'Advances' and 'Suspense' shown in Part III (<b>Para 7.4.2<\/b>) are Public Account transactions, distinct from loans lent by the Government. The corpus of the Contingency Fund is replenished only by recoupment <i>\\\"by debit to the Consolidated Fund of India\\\"<\/i> after Parliament votes the expenditure (<b>Para 7.3.5<\/b>), never by crediting loan repayments to it.\"\r\n  },\r\n  {\r\n    \"id\": 7055,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Account \/ Section)\\nA. Revenue Account\\nB. Receipt heads (Capital Account)\\nC. Expenditure heads (Capital Account)\\nD. Public Debt and Loans and Advances\\nList-II (Deals with)\\n1. Loans raised and their repayments, such as internal and external debt, and their recoveries\\n2. Proceeds of taxation and other receipts classified as Revenue, and expenditure met therefrom\\n3. Receipts of a capital nature which cannot be applied as a set off to capital expenditure\\n4. Expenditure on concrete assets of a material and permanent character\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-2, B-4, C-3, D-1\",\r\n      \"A-3, B-2, C-4, D-1\",\r\n      \"A-2, B-3, C-1, D-4\",\r\n      \"A-2, B-3, C-4, D-1\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: A-2, B-3, C-4, D-1.<\/b><br><br>The Revenue Account <i>\\\"deals with the proceeds of taxation and other receipts classified as Revenue and expenditure met therefrom\\\"<\/i> (<b>Para 7.2.2<\/b>). Under <b>Para 7.2.4<\/b>, 'Receipt heads (Capital Account)' deals with <i>\\\"receipts of a Capital nature which cannot be applied as a set off to Capital Expenditure\\\"<\/i>; 'Expenditure heads (Capital Account)' deals with expenditure aimed at <i>\\\"increasing concrete assets of a material and permanent character\\\"<\/i> and also carries capital receipts meant to be set off against it; and 'Public Debt' and 'Loans and Advances' <i>\\\"comprise of loans raised and their re-payments such as internal debt, external debt and their recoveries\\\"<\/i>. Interchanging the two capital heads is the usual trap.\"\r\n  },\r\n  {\r\n    \"id\": 7056,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Consider the following statements regarding the Capital Account of the Consolidated Fund of India:\\n1. It includes loans raised by the Government and their repayments.\\n2. It includes loans and advances lent by the Government, while their recoveries are taken to the Revenue Account.\\n3. It includes various types of capital receipts.\\nWhich of the statements given above is\/are NOT correct?\",\r\n    \"options\": [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"3 only\",\r\n      \"2 and 3 only\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 2 only.<\/b><br><br><b>Para 7.2.5<\/b> states that the Capital account <i>\\\"also includes loans raised by Government and their repayments, and loans and advances lent by the Government and their recoveries\\\"<\/i>. Recoveries of loans therefore stay in the Capital Account along with the loans themselves; they are not taken to the Revenue Account, which deals with the proceeds of taxation, other receipts classified as Revenue and expenditure met therefrom (<b>Para 7.2.2<\/b>). Statement 2 is thus the only incorrect statement. Statement 1 follows the same <b>Para 7.2.5<\/b>, and statement 3 follows <b>Para 7.2.3<\/b>: <i>\\\"Capital Account also includes various types of Capital Receipts\\\"<\/i>.\"\r\n  },\r\n  {\r\n    \"id\": 7057,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"For what purpose are advances made from the Contingency Fund of India?\",\r\n    \"options\": [\r\n      \"To make good appropriations that lapse at the close of the financial year\",\r\n      \"To recoup expenditure already regularised by a vote of Parliament\",\r\n      \"To operate new heads opened in anticipation of Supplementary Demands\",\r\n      \"To meet unforeseen expenditure pending its authorisation by Parliament\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: To meet unforeseen expenditure pending its authorisation by Parliament.<\/b><br><br>Under <b>Para 7.3.1<\/b>, advances are made out of the Fund <i>\\\"for the purposes of meeting unforeseen expenditure pending authorization of such expenditure by Parliament\\\"<\/i>. Recoupment is the reverse movement: after the vote of Parliament, the amount advanced is recouped to the corpus by debit to the Consolidated Fund (<b>Para 7.3.5<\/b>). Under the cash-based system, <i>\\\"All appropriations lapse at the close of the financial year\\\"<\/i> (<b>Para 7.6.1<\/b>) and are not made good from this Fund. A head opened in anticipation of Supplementary Demands <i>\\\"can be operated only upon obtaining the budget through Supplementary Demands for Grants\\\"<\/i> (<b>Para 7.8.4<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7058,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Consider the following statements regarding the Contingency Fund of India:\\n1. Its corpus is created by debit to the Consolidated Fund of India.\\n2. Expenditure incurred out of an advance from it is booked initially under the same head under the Consolidated Fund of India.\\n3. On regularisation of the expenditure by a vote of Parliament, the amount advanced is recouped to its corpus by debit to the Public Account of India.\\n4. In Government accounts, it has a single Major Head to accommodate all its transactions.\\nHow many of the above statements are correct?\",\r\n    \"options\": [\r\n      \"Only one\",\r\n      \"Only two\",\r\n      \"Only three\",\r\n      \"All four\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Only two.<\/b><br><br>Statements 1 and 4 are correct: <i>\\\"The corpus of the Contingency Fund is created by debit to the Consolidated Fund of India\\\"<\/i> (<b>Para 7.3.4<\/b>), and the Fund has a single Major Head for all its transactions (<b>Para 7.3.7<\/b>). Statement 2 is wrong: expenditure out of an advance <i>\\\"is booked under the same head under the 'Contingency Fund'\\\"<\/i> (<b>Para 7.3.4<\/b>); booking under the Consolidated Fund follows only after regularisation (<b>Para 7.3.5<\/b>). Statement 3 is wrong: the amount advanced is recouped to the corpus <i>\\\"by debit to the Consolidated Fund of India\\\"<\/i> (<b>Para 7.3.5<\/b>), not by debit to the Public Account.\"\r\n  },\r\n  {\r\n    \"id\": 7059,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Once expenditure met from an advance out of the Contingency Fund of India is regularised by a vote of Parliament, under which head is that expenditure booked?\",\r\n    \"options\": [\r\n      \"The same head under the Consolidated Fund, as revenue or capital\",\r\n      \"The same head under the 'Contingency Fund', without further transfer\",\r\n      \"The 'Suspense' category of the Public Account, pending final adjustment\",\r\n      \"A new Sub-Head opened in consultation with the Budget Division\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The same head under the Consolidated Fund, as revenue or capital.<\/b><br><br><b>Para 7.3.5<\/b>: after regularisation by vote of Parliament, the amount advanced is recouped to the corpus by debit to the Consolidated Fund, and <i>\\\"The expenditure is then booked initially under the same head under the Consolidated Fund of India, as revenue or capital expenditure, as the case may be\\\"<\/i>. Booking under the same head under the 'Contingency Fund' is the stage before regularisation (<b>Para 7.3.4<\/b>). 'Suspense' is a Public Account category (<b>Para 7.4.2<\/b>), and opening new Sub-Heads in consultation with the Budget Division is meant for post-budget developments (<b>Para 7.8.2<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7060,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Which one of the following categories of transactions is NOT shown in the Public Account of India?\",\r\n    \"options\": [\r\n      \"Loans and Advances lent by the Government\",\r\n      \"Debt other than that included in Part I\",\r\n      \"Remittances and Suspense\",\r\n      \"Deposits and Advances\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Loans and Advances lent by the Government.<\/b><br><br><b>Para 7.4.2<\/b>: <i>\\\"Part III shows transactions relating to Debt (other than those included in Part I), 'Deposits', 'Advances', 'Remittances' and 'Suspense'\\\"<\/i>. Loans and advances lent by the Government are different: <b>Para 7.2.5<\/b> places <i>\\\"loans and advances lent by the Government and their recoveries\\\"<\/i> in the Capital Account, and <b>Para 7.2.4<\/b> treats 'Loans and Advances' as a section of the Capital Account of the Consolidated Fund. The bare 'Advances' of Part III must not be confused with this Consolidated Fund section.\"\r\n  },\r\n  {\r\n    \"id\": 7061,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Which of the following does the 'Debt' shown in the Public Account of India comprise?\",\r\n    \"options\": [\r\n      \"Debt other than that included in Part I (Consolidated Fund)\",\r\n      \"Loans raised by the issue of treasury bills and Ways and Means advances\",\r\n      \"Internal debt and external debt raised by the Government\",\r\n      \"Loans and advances lent by the Government, and their recoveries\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Debt other than that included in Part I (Consolidated Fund).<\/b><br><br><b>Para 7.4.2<\/b> limits the Public Account to <i>\\\"Debt (other than those included in Part I)\\\"<\/i>. Loans raised <i>\\\"by issue of treasury bills, loans or Ways and Means advances\\\"<\/i> form part of the Consolidated Fund of India (<b>Para 7.2.1<\/b>). Internal and external debt fall under the Capital Account sections 'Public Debt' and 'Loans and Advances', which comprise loans raised, their repayments and recoveries (<b>Para 7.2.4<\/b>). Loans and advances lent by the Government and their recoveries are likewise Capital Account items (<b>Para 7.2.5<\/b>), not Public Account debt.\"\r\n  },\r\n  {\r\n    \"id\": 7062,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Consider the following statements regarding moneys credited to the Public Account of India:\\n1. They remain merged in the cash balance of the Central Government till payments are made to those to whom they pertain, or they are utilised, or necessary adjustments are made.\\n2. The net funds in the Public Account are not available for financing the expenditure of Government.\\n3. They comprise all public moneys received by or on behalf of the Government of India other than those forming part of the Consolidated Fund.\\nWhich of the statements given above 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\": 2,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br>Statement 1 follows <b>Para 7.4.3<\/b>: such funds <i>\\\"remain merged in the cash balance of the Central Government\\\"<\/i>, with the Reserve Bank of India as banker, till payments are made to those to whom they pertain, or they are utilised (as with Reserve Funds), or adjustments are made, as in inter-Government transactions. Statement 3 follows <b>Para 7.4.1<\/b>: <i>\\\"All other public moneys received by or on behalf of the Government of India are credited to the Public Account of India\\\"<\/i>. Statement 2 inverts <b>Para 7.4.3<\/b>, which says: <i>\\\"The net funds in the Public Account are also available for financing the expenditure of Government.\\\"<\/i>\"\r\n  },\r\n  {\r\n    \"id\": 7063,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Which one of the following is NOT shown in the annual accounts of the Union Government?\",\r\n    \"options\": [\r\n      \"Receipts and disbursements for the year\",\r\n      \"Surplus or deficit generated during the year\",\r\n      \"Changes in Government liabilities and assets\",\r\n      \"Outstanding liabilities and income to be accrued\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Outstanding liabilities and income to be accrued.<\/b><br><br><b>Para 7.5.3<\/b>: accounts of the Union Government <i>\\\"are prepared annually showing the receipts and disbursements for the year, surplus or deficit generated during the year and changes in Government liabilities and assets\\\"<\/i>. Accrual items are excluded because Government accounts are kept on cash basis: <i>\\\"Only actual receipts and payments during the year are taken into account with no outstanding liabilities or income to be accrued included\\\"<\/i> (<b>Para 7.6.1<\/b>). Note the distinction \u2014 changes in liabilities and assets are shown, but liabilities outstanding for payment are not booked.\"\r\n  },\r\n  {\r\n    \"id\": 7064,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Consider the following statements regarding the accounts of the Union Government:\\n1. The annual accounts are laid before the House of the People only.\\n2. The annual accounts, along with the report of the Comptroller and Auditor General of India, are to be submitted to the President preferably within six months of the close of the Financial Year.\\n3. The Finance Accounts include transactions under the Public Account of India of Union Territory Governments.\\nWhich of the statements given above 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\": 1,\r\n    \"explanation\": \"<b>Correct answer: 2 and 3 only.<\/b><br><br>Statement 2 follows <b>Para 7.5.4<\/b>: the certified accounts, with the C&AG's report, are submitted to the President <i>\\\"preferably within six months of close of the Financial Year\\\"<\/i>. Statement 3 follows <b>Para 7.5.7<\/b>, under which the Finance Accounts of Government of India include <i>\\\"transactions under Public Account of India of Union Territory Governments\\\"<\/i>, besides those of the Department of Posts and the Ministries of Defence and Railways. Statement 1 is wrong: the President <i>\\\"shall cause them to be laid before each House of Parliament\\\"<\/i> (<b>Para 7.5.4<\/b>), not the House of the People alone.\"\r\n  },\r\n  {\r\n    \"id\": 7065,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Arrange the following steps in the generation of the monthly accounts of the Government of India in the correct sequence:\\n1. Consolidation of the records by Ministries\/Departments on a monthly basis\\n2. Recording of receipts and expenditure by the various paying and accounting authorities\\n3. Rendering of the consolidated accounts to the Controller General of Accounts\\n4. Generation and release of the accounts of the Government of India as a whole\\nWhich one of the following is the correct sequence?\",\r\n    \"options\": [\r\n      \"1-2-3-4\",\r\n      \"2-1-3-4\",\r\n      \"2-3-1-4\",\r\n      \"2-1-4-3\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 2-1-3-4.<\/b><br><br><b>Para 7.5.6<\/b>: <i>\\\"Record of transactions both receipts and expenditure by various paying and accounting authorities are consolidated by Ministries\/ Departments on a monthly basis. These are rendered to the Controller General of Accounts to generate the accounts of the Government of India as a whole on a monthly basis and released.\\\"<\/i> The Controller General of Accounts thus works on accounts already consolidated and rendered by Ministries\/Departments; it does not itself consolidate the records of individual paying and accounting authorities. The Monthly Account so released analyses expenditure, revenue collection, borrowings and deficit, on net basis.\"\r\n  },\r\n  {\r\n    \"id\": 7066,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Accounts)\\nA. Monthly Account\\nB. Finance Accounts\\nC. Appropriation Accounts\\nD. Accounts of departments whose functions are largely commercial\\nList-II (Feature)\\n1. Similar to the Annual Financial Statement; no fiscal adjustments are made\\n2. Maintained on modified accrual accounting principles\\n3. Prepared on gross basis, without any kind of adjustments\\n4. Provides an analysis of expenditure, revenue collection, borrowings and deficit\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-1, B-4, C-3, D-2\",\r\n      \"A-4, B-3, C-1, D-2\",\r\n      \"A-4, B-1, C-3, D-2\",\r\n      \"A-4, B-1, C-2, D-3\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: A-4, B-1, C-3, D-2.<\/b><br><br>The Monthly Account <i>\\\"provides an analysis of expenditure, revenue collection, borrowings and deficit\\\"<\/i> (<b>Para 7.5.6<\/b>). <b>Para 7.5.7<\/b> says <i>\\\"The Finance Accounts are similar to Annual Financial Statement\\\"<\/i> and that Union Government Finance Accounts do not make fiscal adjustments. <b>Para 7.5.8<\/b>: <i>\\\"Appropriation accounts are on gross basis, without any kind of adjustments.\\\"<\/i> Departments whose functions are purely or largely commercial keep accounts <i>\\\"on modified accrual accounting principles\\\"<\/i>, subsidiary to the principal accounts (<b>Para 7.6.3<\/b>). Confusing the gross-basis Appropriation Accounts with the net-basis Finance Accounts is the main trap.\"\r\n  },\r\n  {\r\n    \"id\": 7067,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Consider the following statements regarding the Finance Accounts of the Government of India:\\n1. They include the transactions of the Department of Posts and of the Ministries of Defence and Railways.\\n2. Part I contains the detailed statements, while Part II presents the summarised statements.\\n3. Receipts are shown net of refunds and expenditure net of recoveries.\\n4. They reflect under the respective heads the annual receipts and disbursements, and a statement of balances.\\nHow many of the above statements are correct?\",\r\n    \"options\": [\r\n      \"Only one\",\r\n      \"Only two\",\r\n      \"Only three\",\r\n      \"All four\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Only three.<\/b><br><br>Statements 1 and 4 follow <b>Para 7.5.7<\/b>: the Finance Accounts, <i>\\\"including transactions of Department of Posts and Ministries of Defence and Railways\\\"<\/i>, reflect under respective Heads the annual receipts and disbursements and statement of balances. Statement 3 is also correct, as <i>\\\"the receipts are net of refunds and expenditure are net of recoveries\\\"<\/i>. Statement 2 reverses the two parts: <i>\\\"Part I presents the summarized statements\\\"<\/i> for Revenue, Capital, Debt, Deposit, Suspense and Remittances transactions and the Contingency Fund, <i>\\\"while Part II has detailed statements\\\"<\/i>.\"\r\n  },\r\n  {\r\n    \"id\": 7068,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"With what do the Appropriation Accounts compare the expenditure, voted and charged, of the Government for each financial year?\",\r\n    \"options\": [\r\n      \"The Budget Estimates as presented in the Annual Financial Statement\",\r\n      \"The voted grants and charged appropriations in the schedules to the Appropriation Acts\",\r\n      \"The annual receipts and disbursements shown under respective heads in the Finance Accounts\",\r\n      \"The monthly accounts rendered by Ministries\/Departments to the Controller General of Accounts\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: The voted grants and charged appropriations in the schedules to the Appropriation Acts.<\/b><br><br><b>Para 7.5.8<\/b>: <i>\\\"Appropriation Accounts reflect the expenditure, voted and charged, of the Government for each financial year compared with the amounts of the voted grants and appropriations charged for different purposes as specified in the schedules appended to the Appropriation Acts\\\"<\/i>, on gross basis. The Annual Financial Statement is what the Finance Accounts are said to be similar to (<b>Para 7.5.7<\/b>), and the Finance Accounts themselves reflect annual receipts, disbursements and balances. Accounts rendered monthly by Ministries\/Departments feed the Monthly Account (<b>Para 7.5.6<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7069,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Stores were received by a Government department on 25 March, but the supplier's bill was paid on 8 April. How is this expenditure taken into account in Government accounts?\",\r\n    \"options\": [\r\n      \"In the accounts of the year in which the payment is actually made\",\r\n      \"As an outstanding liability in the accounts of the year of receipt\",\r\n      \"On modified accrual principles in the accounts of the year of receipt\",\r\n      \"Under 'Suspense' in the Public Account until the bill is paid\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: In the accounts of the year in which the payment is actually made.<\/b><br><br><b>Para 7.6.1<\/b>: <i>\\\"Government accounts in India are kept on cash basis\\\"<\/i> and <i>\\\"Only actual receipts and payments during the year are taken into account with no outstanding liabilities or income to be accrued included\\\"<\/i>. The March liability is therefore not booked in that year; the expenditure enters the accounts of the year in which it is paid. Modified accrual accounting applies only to the subsidiary accounts of departments whose functions are purely or largely commercial (<b>Para 7.6.3<\/b>), and 'Suspense' is a category of Public Account transactions (<b>Para 7.4.2<\/b>), not a basis of accounting.\"\r\n  },\r\n  {\r\n    \"id\": 7070,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"At the close of a financial year, a part of a voted grant remains unspent. What happens to this unspent provision?\",\r\n    \"options\": [\r\n      \"It is carried to a Reserve Fund in the Public Account\",\r\n      \"It is transferred to the corpus of the Contingency Fund\",\r\n      \"It lapses at the close of the financial year\",\r\n      \"It remains available for re-appropriation to a new head\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: It lapses at the close of the financial year.<\/b><br><br><b>Para 7.6.1<\/b> states: <i>\\\"All appropriations lapse at the close of the financial year.\\\"<\/i> This flows from the annual character of the Budget: <i>\\\"Since Budgets in India are on an annual basis, governmental transactions are also finalized in the accounts on an annual basis\\\"<\/i> (<b>Para 7.6.5<\/b>). Reserve Funds are Public Account moneys utilised for general or specific purposes (<b>Para 7.4.3<\/b>); the corpus of the Contingency Fund is created and recouped by debit to the Consolidated Fund (<b>Paras 7.3.4 and 7.3.5<\/b>); and re-appropriation to a new head presupposes Budget provision that is still available (<b>Para 7.8.3<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7071,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Consider the following statements regarding Government departments whose functions are purely or largely of a commercial nature:\\n1. For major commercial departments such as Railways and Posts, detailed capital and revenue accounts are prepared and presented separately.\\n2. Their accounts maintained on a commercial basis constitute the principal accounts, to which the general accounts are subsidiary.\\n3. The separate presentation of accounts of Railways and Posts enables presentation of the cost of services rendered and the return from investments.\\nWhich of the statements given above 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\": 2,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br>Statements 1 and 3 follow <b>Para 7.6.4<\/b>: for major government commercial departments <i>\\\"such as Railways, and Posts detailed capital and revenue accounts are prepared and presented separately\\\"<\/i>, and this <i>\\\"enables presentation of true financial position, cost of services rendered and the return from investments\\\"<\/i>. Statement 2 reverses <b>Para 7.6.3<\/b>: accounts of such departments are maintained on commercial basis, on modified accrual accounting principles, but <i>\\\"These accounts are subsidiary to principal accounts.\\\"<\/i> The principal accounts remain the Government accounts kept on cash basis (<b>Para 7.6.1<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7072,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Consider the following statements regarding Government accounts in India:\\n1. They are kept on cash basis.\\n2. Income to be accrued is included in them, though outstanding liabilities are not.\\n3. They have necessarily to comply with the budgetary structure of the country.\\n4. Since Budgets in India are annual, governmental transactions are finalised in the accounts on a monthly basis.\\nHow many of the above statements are correct?\",\r\n    \"options\": [\r\n      \"Only one\",\r\n      \"Only two\",\r\n      \"Only three\",\r\n      \"All four\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Only two.<\/b><br><br>Statements 1 and 3 are correct: <i>\\\"Government accounts in India are kept on cash basis\\\"<\/i> (<b>Para 7.6.1<\/b>) and <i>\\\"Government Accounts have necessarily to comply with the budgetary structure of the country\\\"<\/i> (<b>Para 7.6.5<\/b>). Statement 2 is wrong, as only actual receipts and payments are taken into account, <i>\\\"with no outstanding liabilities or income to be accrued included\\\"<\/i> (<b>Para 7.6.1<\/b>). Statement 4 is wrong: <i>\\\"Since Budgets in India are on an annual basis, governmental transactions are also finalized in the accounts on an annual basis\\\"<\/i> (<b>Para 7.6.5<\/b>). Monthly accounts are generated and released for analysis (<b>Para 7.5.6<\/b>), but finalisation is annual.\"\r\n  },\r\n  {\r\n    \"id\": 7073,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"As a general rule, to which one of the following does the classification of Government transactions NOT have closer reference?\",\r\n    \"options\": [\r\n      \"The functions of the Government\",\r\n      \"The programmes and activities of the Government\",\r\n      \"The object of the revenue or expenditure\",\r\n      \"The department in which the transaction occurs\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: The department in which the transaction occurs.<\/b><br><br><b>Para 7.7.2<\/b>: <i>\\\"As a general rule, classification of transactions has closer reference to functions, programmes and activities of the Government and the object of revenue or expenditure, rather than the department in which the revenue or expenditure occurs.\\\"<\/i> This is why the tiers are functional \u2014 the Major Head denotes a Function, the Minor Head a Programme and the Sub-Head a Scheme (<b>Para 7.7.3<\/b>) \u2014 and why classification can be kept uniform for the Union and the States up to Minor Head level (<b>Para 7.6.2<\/b>), irrespective of which department incurs the expenditure.\"\r\n  },\r\n  {\r\n    \"id\": 7074,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Match List-I with List-II with reference to the standard classification of Government transactions:\\nList-I (Tier)\\nA. Major Head\\nB. Minor Head\\nC. Sub-Head\\nD. Detailed Head\\nList-II (Denotes)\\n1. Scheme\\n2. Function\\n3. Sub-Scheme\\n4. Programme\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-2, B-1, C-4, D-3\",\r\n      \"A-4, B-2, C-1, D-3\",\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-2, B-4, C-3, D-1\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: A-2, B-4, C-1, D-3.<\/b><br><br><b>Para 7.7.3<\/b> fixes the six standard tiers: Major Head \u2014 <i>\\\"4 digits (Function)\\\"<\/i>; Sub-Major Head \u2014 <i>\\\"2 digits (Sub-Function)\\\"<\/i>; Minor Head \u2014 <i>\\\"3 digits (Programme)\\\"<\/i>; Sub-Head \u2014 <i>\\\"2 digits (Scheme)\\\"<\/i>; Detailed Head \u2014 <i>\\\"2 digits (Sub-Scheme)\\\"<\/i>; and Object Head \u2014 <i>\\\"2 digits (Object Head or Primary Units of Appropriation)\\\"<\/i>. The common error is to treat the Minor Head as the Scheme; a Scheme sits one tier lower, at the Sub-Head, and a Sub-Scheme at the Detailed Head.\"\r\n  },\r\n  {\r\n    \"id\": 7075,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Consider the following statements regarding the classification of Government transactions:\\n1. The Budget of Government is linked to the accounts, with transactions accounted for under the Consolidated Fund, the Contingency Fund and the Public Account of India.\\n2. The number of classification tiers in the Detailed Demands for Grants is not allowed to go beyond six.\\n3. The Sub-Major Head, represented by 2 digits, denotes the Programme.\\nWhich of the statements given above 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>Correct answer: 1 and 2 only.<\/b><br><br>Statement 1 reproduces <b>Para 7.7.1<\/b>: <i>\\\"The Budget of Government is linked to the accounts and Government transactions accounted for under the Consolidated Fund, Contingency Fund and the Public Account of India.\\\"<\/i> Statement 2 follows <b>Para 7.7.3<\/b>, under which classification in the Detailed Demands for Grants is <i>\\\"not allowed to go beyond the standard six tiers\\\"<\/i>. Statement 3 is wrong: the Sub-Major Head of <i>\\\"2 digits (Sub-Function)\\\"<\/i> denotes the Sub-Function, while the Programme is denoted by the Minor Head of <i>\\\"3 digits (Programme)\\\"<\/i>.\"\r\n  },\r\n  {\r\n    \"id\": 7076,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"A Ministry requires a new Minor Head to account for a post-budget development. Who can open the new Minor Head?\",\r\n    \"options\": [\r\n      \"The Ministry itself, in consultation with the Budget Division\",\r\n      \"The Principal Accounts Office of the Ministry, under its own powers\",\r\n      \"The Controller General of Accounts, on the advice of the C&AG\",\r\n      \"The Budget Division, on the advice of the C&AG\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: The Controller General of Accounts, on the advice of the C&AG.<\/b><br><br><b>Para 7.8.1<\/b>: the List of Major and Minor Heads of Accounts of Union and States is maintained by the Ministry of Finance (Department of Expenditure) \u2013 Controller General of Accounts, which is <i>\\\"authorized to open new heads of accounts on the advice of the Comptroller and Auditor General of India under the powers flowing from Article 150 of the Constitution\\\"<\/i>. Ministries may, in consultation with the Budget Division, open only new Sub-Heads, Detailed Heads and Object Heads (<b>Para 7.8.2<\/b>), and Principal Accounts Offices only Sub\/Detailed Heads under Minor Heads of the Public Account (<b>Para 7.8.4<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7077,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"A Ministry needs a new Sub-Head for a post-budget development, and savings within its grant can be re-appropriated to the new head. Which of the following is correct in this situation?\",\r\n    \"options\": [\r\n      \"The Sub-Head may be opened, since Budget provision is available for re-appropriation\",\r\n      \"The Sub-Head can be opened only after a Supplementary Demand is obtained for it\",\r\n      \"A proposal for opening the Sub-Head must be included in the Supplementary Demands\",\r\n      \"The Sub-Head can be opened only by the Controller General of Accounts\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The Sub-Head may be opened, since Budget provision is available for re-appropriation.<\/b><br><br><b>Para 7.8.3<\/b>: <i>\\\"Normally, a new head is allowed to be opened only in cases where the Budget provision is available (for Re-appropriation to the new head) or has been obtained through a Supplementary Demands for Grant.\\\"<\/i> The two routes are alternatives, so with re-appropriable savings no Supplementary Demand is needed. In any case, Supplementary Demands may carry only proposals for augmentation of funds or a 'New Service', <i>\\\"and not for opening new heads of accounts\\\"<\/i>. Sub-Heads are opened by the Ministry itself in consultation with the Budget Division (<b>Para 7.8.2<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 7078,\r\n    \"chapter\": \"CH 7: STRUCTURE OF GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Which of the following proposals may alone be included in the Supplementary Demands for Grants?\",\r\n    \"options\": [\r\n      \"Proposals for opening new heads of accounts for post-budget developments\",\r\n      \"Proposals for re-appropriation of available savings to a new head\",\r\n      \"Proposals for opening Sub\/Detailed Heads under Public Account Minor Heads\",\r\n      \"Proposals for augmenting funds by additionality or for a 'New Service'\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Proposals for augmenting funds by additionality or for a 'New Service'.<\/b><br><br><b>Para 7.8.3<\/b>: <i>\\\"The proposals for augmentation of funds through additionality or for introduction of 'New Service' may alone be included in the Supplementary Demands and not for opening new heads of accounts.\\\"<\/i> It adds that prudent application of authority may be exercised in including such proposals. Re-appropriation uses Budget provision that is already available and needs no Supplementary Demand (<b>Para 7.8.3<\/b>), while Sub\/Detailed Heads under Minor Heads of the Public Account may be opened by the Principal Accounts Offices themselves (<b>Para 7.8.4<\/b>).\"\r\n  },\r\n  {\r\n    \"id\": 801001,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"A Bill introduced in the House of the People deals with the appropriation of moneys out of the Consolidated Fund of India and also provides for fines for contravention of its provisions. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"It ceases to be a Money Bill because it provides for fines.\",\r\n      \"It remains a Money Bill, since a Bill is not taken out of that category by reason only of a provision for fines.\",\r\n      \"It is a financial Bill under Article 117(1) but not a Money Bill, since fines are not enumerated in Article 110(1).\",\r\n      \"It requires the certificate of the Chairman of the Council of States before transmission.\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: It remains a Money Bill, since a Bill is not taken out of that category by reason only of a provision for fines.<\/b><br><br><b>Article 110(1)(d) and 110(2)<\/b> \u2014 Appropriation of moneys out of the Consolidated Fund is an enumerated matter under Article 110(1)(d), and Article 110(2) provides that a Bill <i>shall not be deemed to be a Money Bill by reason only that it provides for the imposition of fines or other pecuniary penalties<\/i>. The fines provision does not displace the Bill's character. The certificate under Article 110(4) is that of the Speaker of the House of the People, not of the Chairman.\"\r\n  },\r\n  {\r\n    \"id\": 801002,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"A Bill contains only provisions for fees for services rendered by a Union authority and for the imposition of a tax by a municipal body for local purposes. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"It is a Money Bill, since the imposition of a tax is an enumerated matter.\",\r\n      \"It is a Money Bill only if the Speaker so certifies, whatever its contents.\",\r\n      \"It is not a Money Bill, since neither provision by itself makes it one.\",\r\n      \"It is a Money Bill, since fees paid to a Union authority form part of the Consolidated Fund.\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: It is not a Money Bill, since neither provision by itself makes it one.<\/b><br><br><b>Article 110(2)<\/b> \u2014 A Bill is not a Money Bill by reason only that it provides <i>for the demand or payment of fees for licences or fees for services rendered<\/i>, or for the imposition of any tax <i>by any local authority or body for local purposes<\/i>. A Bill containing nothing beyond these two matters is therefore not a Money Bill. The Speaker's decision under clause (3) settles disputes about a Bill's character; it does not create that character regardless of contents.\"\r\n  },\r\n  {\r\n    \"id\": 801003,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"A Money Bill passed by the House of the People is received by the Council of States on the 3rd of a month, and the Council returns it with recommendations on the 20th. Which one of the following correctly states the position?\",\r\n    \"options\": [\r\n      \"The House of the People must consider the recommendations and accept or reject them.\",\r\n      \"The Bill is deemed passed with the amendments recommended by the Council of States.\",\r\n      \"The Bill must be referred to a joint sitting of both Houses.\",\r\n      \"The Bill is deemed passed by both Houses, in the form passed by the House of the People, on the expiry of fourteen days from receipt.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: The Bill is deemed passed by both Houses, in the form passed by the House of the People, on the expiry of fourteen days from receipt.<\/b><br><br><b>Article 109(2) and (5)<\/b> \u2014 The Council of States must return a Money Bill <i>within a period of fourteen days from the date of its receipt<\/i>; if it does not, the Bill is deemed to have been passed by both Houses at the expiration of that period in the form in which the House of the People passed it. Received on the 3rd, the Bill stood passed on the 17th, so recommendations sent on the 20th have no effect. Joint sittings do not apply to Money Bills.\"\r\n  },\r\n  {\r\n    \"id\": 801004,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"The Council of States returns a Money Bill within time with four recommendations, of which the House of the People accepts two and rejects two. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"The Bill is deemed passed with all four recommendations.\",\r\n      \"The Bill must be returned to the Council of States for reconsideration of the rejected recommendations.\",\r\n      \"The Bill is deemed passed in its original form, since not all recommendations were accepted.\",\r\n      \"The Bill is deemed passed by both Houses with the two recommendations accepted by the House of the People.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: The Bill is deemed passed by both Houses with the two recommendations accepted by the House of the People.<\/b><br><br><b>Article 109(3) and (4)<\/b> \u2014 <i>If the House of the People accepts any of the recommendations of the Council of States<\/i>, the Bill is deemed passed by both Houses with the amendments recommended by the Council and accepted by the House of the People. The original form survives only under clause (4), where the House accepts none of the recommendations. There is no procedure for sending a Money Bill back for reconsideration.\"\r\n  },\r\n  {\r\n    \"id\": 801005,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Consider the following statements regarding expenditure charged on the Consolidated Fund of India:\\n1. The salaries, allowances and pensions payable to or in respect of Judges of the Supreme Court are charged.\\n2. The salaries, allowances and pensions payable to or in respect of Judges of the High Courts are charged.\\n3. Any sums required to satisfy any judgment, decree or award of any court or arbitral tribunal are charged.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br><b>Article 112(3)<\/b> \u2014 For the Supreme Court, the <i>salaries, allowances and pensions<\/i> of Judges are charged on the Consolidated Fund of India, and so are sums required to satisfy any judgment, decree or award. For High Courts, however, only the pensions of Judges are charged on the Consolidated Fund of India; their salaries and allowances are charged on the Consolidated Fund of the State. Statement 2 therefore overstates the position.\"\r\n  },\r\n  {\r\n    \"id\": 801006,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which one of the following is NOT, by force of Article 112(3) itself, expenditure charged on the Consolidated Fund of India?\",\r\n    \"options\": [\r\n      \"Debt charges for which the Government of India is liable, including sinking fund and redemption charges\",\r\n      \"The salaries and allowances of the Deputy Chairman of the Council of States\",\r\n      \"The salaries and allowances of Ministers of the Union\",\r\n      \"The salary, allowances and pension of the Comptroller and Auditor-General of India\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: The salaries and allowances of Ministers of the Union.<\/b><br><br><b>Article 112(3)<\/b> \u2014 The charged categories include the emoluments of the President; the salaries and allowances of the Chairman and Deputy Chairman of the Council of States and of the Speaker and Deputy Speaker; <i>debt charges for which the Government of India is liable<\/i>; the salaries, allowances and pensions of Supreme Court Judges; the C&AG's salary, allowances and pension; and sums needed to satisfy judgments and awards. The salaries and allowances of Ministers are not among them and are voted.\"\r\n  },\r\n  {\r\n    \"id\": 801007,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Consider the following statements regarding the procedure in Parliament with respect to estimates:\\n1. Estimates of expenditure charged on the Consolidated Fund of India may be discussed in either House but are not put to the vote.\\n2. The House of the People may assent to a demand subject to a reduction of the amount specified in it.\\n3. The House of the People may assent to a demand subject to an increase in the amount, where the Finance Minister agrees.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 1 and 2 only.<\/b><br><br><b>Article 113(1) and (2)<\/b> \u2014 Charged estimates are not submitted to the vote of Parliament, though nothing prevents their discussion in either House. For other estimates the House of the People may assent, or refuse to assent, to any demand, or <i>assent to any demand subject to a reduction of the amount specified therein<\/i>. There is no power to increase a demand, with or without the Minister's concurrence; more money needs a fresh demand on the President's recommendation.\"\r\n  },\r\n  {\r\n    \"id\": 801008,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"An amendment moved to an Appropriation Bill leaves the total sum unchanged but transfers an amount from one grant made by the House of the People to another. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"The amendment is admissible, since the total appropriated remains unchanged.\",\r\n      \"The amendment is admissible only with the prior recommendation of the President.\",\r\n      \"The amendment is admissible in the House of the People but not in the Council of States.\",\r\n      \"The amendment is inadmissible, since it alters the destination of a grant already made.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: The amendment is inadmissible, since it alters the destination of a grant already made.<\/b><br><br><b>Article 114(2)<\/b> \u2014 No amendment may be proposed to an Appropriation Bill in either House <i>which will have the effect of varying the amount or altering the destination of any grant so made<\/i>, or of varying the amount of charged expenditure. Shifting money between grants alters their destination even though the total is unchanged, so the amendment is inadmissible; the decision of the person presiding on this question is final.\"\r\n  },\r\n  {\r\n    \"id\": 801009,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"What limitation applies, in the Appropriation Bill, to the sum provided for expenditure charged on the Consolidated Fund of India?\",\r\n    \"options\": [\r\n      \"It shall not exceed in any case the amount shown in the statement previously laid before Parliament.\",\r\n      \"It must be approved by the Council of States before inclusion.\",\r\n      \"It shall not exceed the amount appropriated for that purpose in the preceding year.\",\r\n      \"It is limited to the amount certified by the Comptroller and Auditor-General.\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: It shall not exceed in any case the amount shown in the statement previously laid before Parliament.<\/b><br><br><b>Article 114(1)(b)<\/b> \u2014 The Appropriation Bill provides for the grants made by the House of the People and for the expenditure charged on the Consolidated Fund <i>but not exceeding in any case the amount shown in the statement previously laid before Parliament<\/i>. Because charged expenditure is not voted, this ceiling \u2014 the Annual Financial Statement already laid \u2014 is the safeguard that takes the place of the vote.\"\r\n  },\r\n  {\r\n    \"id\": 801010,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"During a financial year a need arises for expenditure on a new service not contemplated in the annual financial statement. What does the Constitution require the President to do?\",\r\n    \"options\": [\r\n      \"Cause a demand for such excess to be presented to the House of the People\",\r\n      \"Cause another statement showing the estimated amount of that expenditure to be laid before both Houses\",\r\n      \"Make an advance from the Contingency Fund without laying any statement\",\r\n      \"Cause a fresh annual financial statement to be laid before both Houses\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Cause another statement showing the estimated amount of that expenditure to be laid before both Houses.<\/b><br><br><b>Article 115(1)(a) and (b)<\/b> \u2014 Where the authorised amount proves insufficient, or a need arises for expenditure upon <i>some new service not contemplated in the annual financial statement<\/i>, the President causes another statement showing the estimated amount to be laid before both Houses. A demand for an excess is presented under clause (1)(b) only where money has already been spent beyond the amount granted.\"\r\n  },\r\n  {\r\n    \"id\": 801011,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Consider the following statements:\\n1. A demand for an excess grant is presented to the House of the People only after the money has already been spent.\\n2. Articles 112, 113 and 114 apply to a supplementary statement and to the law authorising appropriation to meet such expenditure.\\n3. A supplementary grant may be made without the recommendation of the President.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 1 and 2 only.<\/b><br><br><b>Article 115 read with Article 113(3)<\/b> \u2014 Clause (1)(b) applies where money <i>has been spent on any service during a financial year in excess of the amount granted<\/i>, and Article 115(2) applies Articles 112, 113 and 114 to such statements, expenditure and demands. Statement 3 is wrong: because Article 113 applies, the rule that <i>no demand for a grant shall be made except on the recommendation of the President<\/i> governs supplementary and excess demands too.\"\r\n  },\r\n  {\r\n    \"id\": 801012,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"A service is of such indefinite character that the demand for it cannot be stated with the details ordinarily given in an annual financial statement. Which constitutional device suits this expenditure?\",\r\n    \"options\": [\r\n      \"A vote on account\",\r\n      \"An exceptional grant\",\r\n      \"An advance from the Contingency Fund of India\",\r\n      \"A vote of credit\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: A vote of credit.<\/b><br><br><b>Article 116(1)(b)<\/b> \u2014 A vote of credit is a grant <i>for meeting an unexpected demand upon the resources of India when on account of the magnitude or the indefinite character of the service the demand cannot be stated with the details ordinarily given in an annual financial statement<\/i>. A vote on account is an advance grant for part of the year pending the normal procedure, and an exceptional grant forms no part of the current service of any year.\"\r\n  },\r\n  {\r\n    \"id\": 801013,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"A grant is proposed which forms no part of the current service of any financial year. What is it under the Constitution?\",\r\n    \"options\": [\r\n      \"An exceptional grant, for which Parliament may authorise by law the withdrawal of moneys from the Consolidated Fund\",\r\n      \"A vote on account, requiring completion of the procedure under Article 113\",\r\n      \"A vote of credit, requiring an unexpected demand upon the resources of India\",\r\n      \"Impermissible, since every grant must relate to the current service of a year\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: An exceptional grant, for which Parliament may authorise by law the withdrawal of moneys from the Consolidated Fund.<\/b><br><br><b>Article 116(1)(c)<\/b> \u2014 The House of the People may <i>make an exceptional grant which forms no part of the current service of any financial year<\/i>, and Parliament may authorise by law the withdrawal of moneys from the Consolidated Fund for the purposes of such grants. Article 116(2) applies Articles 113 and 114 to these grants, just as it does to votes on account and votes of credit.\"\r\n  },\r\n  {\r\n    \"id\": 801014,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"A Bill contains no provision on the matters in sub-clauses (a) to (f) of Article 110(1), but if enacted would involve expenditure from the Consolidated Fund of India. Which one of the following correctly states the requirement?\",\r\n    \"options\": [\r\n      \"It cannot be introduced except on the President's recommendation, and cannot be introduced in the Council of States.\",\r\n      \"It may be introduced in either House without the President's recommendation, but cannot be passed unless the President has recommended its consideration to that House.\",\r\n      \"It must be certified by the Speaker as a Money Bill before introduction.\",\r\n      \"It requires the President's recommendation both for introduction and for consideration.\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: It may be introduced in either House without the President's recommendation, but cannot be passed unless the President has recommended its consideration to that House.<\/b><br><br><b>Article 117(1) and (3)<\/b> \u2014 The bar on introduction without the President's recommendation, and on introduction in the Council of States, applies under clause (1) only to a Bill dealing with the matters in Article 110(1)(a) to (f). A Bill that merely involves expenditure falls under clause (3): it <i>shall not be passed by either House of Parliament unless the President has recommended to that House the consideration of the Bill<\/i>.\"\r\n  },\r\n  {\r\n    \"id\": 801015,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"A member seeks to move an amendment to a taxation Bill providing for the abolition of a tax. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"The amendment cannot be moved except on the recommendation of the President.\",\r\n      \"The amendment may be moved only in the Council of States.\",\r\n      \"The amendment may be moved without the recommendation of the President.\",\r\n      \"The amendment requires the Speaker's certificate that it does not affect the Consolidated Fund.\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: The amendment may be moved without the recommendation of the President.<\/b><br><br><b>Proviso to Article 117(1)<\/b> \u2014 A Bill or amendment on the matters in Article 110(1)(a) to (f) ordinarily needs the President's recommendation, but <i>no recommendation shall be required under this clause for the moving of an amendment making provision for the reduction or abolition of any tax<\/i>. The identical proviso in Article 207(1) applies to State Legislatures and the Governor's recommendation.\"\r\n  },\r\n  {\r\n    \"id\": 801016,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Requirement or decision)\\nA. President's recommendation needed for introduction, and no introduction in the Council of States\\nB. President's recommendation needed only for consideration by the House which is to pass the Bill\\nC. Final decision whether a Bill is a Money Bill\\nD. Final decision whether an amendment to an Appropriation Bill is inadmissible\\nList-II (Applies to or rests with)\\n1. The Speaker of the House of the People\\n2. A Bill making provision for any of the matters in sub-clauses (a) to (f) of Article 110(1)\\n3. A Bill which, if enacted, would involve expenditure from the Consolidated Fund of India\\n4. The person presiding\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-4, B-3, C-1, D-2\",\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-3, B-2, C-1, D-4\",\r\n      \"A-2, B-3, C-1, D-4\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: A-2, B-3, C-1, D-4.<\/b><br><br><b>Articles 110(3), 114(2) and 117<\/b> \u2014 The bar on introduction without the President's recommendation, and on introduction in the Council of States, attaches under Article 117(1) to Bills on the Article 110(1)(a) to (f) matters; the lighter requirement of a recommendation for consideration attaches under Article 117(3) to Bills that merely involve expenditure. Whether a Bill is a Money Bill is decided finally by the Speaker, and the inadmissibility of an amendment to an Appropriation Bill by the person presiding.\"\r\n  },\r\n  {\r\n    \"id\": 801017,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which one of the following correctly states the difference between Article 117 and Article 207?\",\r\n    \"options\": [\r\n      \"Under Article 117 the recommendation is the President's and the bar on introduction concerns the Council of States; under Article 207 it is the Governor's and the bar concerns a Legislative Council.\",\r\n      \"Article 117 applies to Money Bills, while Article 207 applies to all Bills.\",\r\n      \"Article 207, unlike Article 117, contains no proviso on the reduction or abolition of a tax.\",\r\n      \"Article 207 requires the President's recommendation in addition to the Governor's.\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Under Article 117 the recommendation is the President's and the bar on introduction concerns the Council of States; under Article 207 it is the Governor's and the bar concerns a Legislative Council.<\/b><br><br><b>Articles 117 and 207 compared<\/b> \u2014 The two Articles are parallel. Under Article 117(1) the recommendation is that of the President, the enumerated matters are those of Article 110(1), and the Bill may not be introduced in the Council of States; under Article 207(1) the recommendation is the Governor's, the matters are those of Article 199(1), and the bar concerns a Legislative Council. Both carry the identical proviso for amendments reducing or abolishing a tax.\"\r\n  },\r\n  {\r\n    \"id\": 801018,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Consider the following statements regarding the Contingency Fund of India:\\n1. It is established by the President by order, in the nature of an imprest.\\n2. Advances are made out of it to meet unforeseen expenditure pending its authorisation by Parliament by law.\\n3. The authorisation which must follow such an advance is under Article 115 or Article 116.\\nWhich of the statements given above 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\": 1,\r\n    \"explanation\": \"<b>Correct answer: 2 and 3 only.<\/b><br><br><b>Article 267(1)<\/b> \u2014 Parliament may <i>by law establish a Contingency Fund in the nature of an imprest<\/i>, placed at the disposal of the President; the Fund is not created by presidential order. Advances are made out of it <i>for the purposes of meeting unforeseen expenditure pending authorisation of such expenditure by Parliament by law under article 115 or article 116<\/i>. The State counterpart in Article 267(2) refers instead to Articles 205 and 206.\"\r\n  },\r\n  {\r\n    \"id\": 801019,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"A stamp duty mentioned in the Union List is levied by the Government of India and is leviable within a State. Which one of the following correctly states the position as to its collection and proceeds?\",\r\n    \"options\": [\r\n      \"It is collected by the Government of India, and its proceeds form part of the Consolidated Fund of India.\",\r\n      \"It is collected by the State, and its proceeds form part of the Consolidated Fund of India before distribution.\",\r\n      \"It is collected by the State, and its proceeds do not form part of the Consolidated Fund of India but are assigned to that State.\",\r\n      \"It is collected by the Government of India, and its net proceeds are distributed among all the States.\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: It is collected by the State, and its proceeds do not form part of the Consolidated Fund of India but are assigned to that State.<\/b><br><br><b>Article 268<\/b> \u2014 Such stamp duties are <i>levied by the Government of India but shall be collected<\/i> by the States within which they are leviable, the Government of India collecting them only within a Union territory. Under clause (2), the proceeds of any such duty leviable within a State <i>shall not form part of the Consolidated Fund of India, but shall be assigned to that State<\/i>.\"\r\n  },\r\n  {\r\n    \"id\": 801020,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Parliament levies a surcharge for the purposes of the Union on a tax referred to in Article 270. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"The proceeds of the surcharge are added to the divisible pool and shared with the States.\",\r\n      \"The proceeds of the surcharge are assigned to the States within which it is leviable.\",\r\n      \"A surcharge may be levied only on the taxes in Article 269, not on those in Article 270.\",\r\n      \"The whole proceeds of the surcharge form part of the Consolidated Fund of India and are not shared with the States.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: The whole proceeds of the surcharge form part of the Consolidated Fund of India and are not shared with the States.<\/b><br><br><b>Article 271 read with Article 270(1)<\/b> \u2014 Parliament may at any time increase any of the duties or taxes in Articles 269 and 270 by a surcharge for purposes of the Union, and <i>the whole proceeds of any such surcharge shall form part of the Consolidated Fund of India<\/i>. Consistently, Article 270(1) excludes surcharges under Article 271, and any cess levied for specific purposes, from the pool distributed between the Union and the States.\"\r\n  },\r\n  {\r\n    \"id\": 801021,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which one of the following is NOT excluded from the pool of taxes and duties that, under Article 270, are levied and collected by the Government of India and distributed between the Union and the States?\",\r\n    \"options\": [\r\n      \"Taxes on income other than agricultural income\",\r\n      \"The duties and taxes referred to in Articles 268 and 269\",\r\n      \"Surcharges on taxes and duties referred to in Article 271\",\r\n      \"Any cess levied for specific purposes under any law made by Parliament\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Taxes on income other than agricultural income.<\/b><br><br><b>Article 270(1) \u2013 the exclusions<\/b> \u2014 The pool covers all taxes and duties in the Union List except the duties and taxes in Articles 268 and 269, surcharges under Article 271 and <i>any cess levied for specific purposes under any law made by Parliament<\/i>. Taxes on income other than agricultural income are not excluded and fall squarely within the distributable pool.\"\r\n  },\r\n  {\r\n    \"id\": 801022,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Consider the following statements regarding the taxes covered by Article 269:\\n1. They are levied and collected by the Government of India but assigned to the States.\\n2. Their net proceeds attributable to Union territories also do not form part of the Consolidated Fund of India.\\n3. The principles of their distribution among the States are formulated by Parliament by law.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br><b>Article 269(2) and (3)<\/b> \u2014 These taxes are levied and collected by the Government of India but assigned to the States, on principles of distribution formulated by Parliament by law. Statement 2 reverses the rule: the net proceeds do not form part of the Consolidated Fund of India <i>except in so far as those proceeds represent proceeds attributable to Union territories<\/i>, so the proceeds attributable to Union territories do go into that Fund.\"\r\n  },\r\n  {\r\n    \"id\": 801023,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"The percentage of the net proceeds of a tax under Article 270 to be assigned to the States is 'prescribed'. By whom is it prescribed before a Finance Commission has been constituted, and after one has been constituted?\",\r\n    \"options\": [\r\n      \"By Parliament by law, and by the President by order\",\r\n      \"By the President by order, and by the Finance Commission itself\",\r\n      \"By the President by order in both cases, after considering the Finance Commission's recommendations in the latter case\",\r\n      \"By the Finance Commission, and by Parliament by law\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: By the President by order in both cases, after considering the Finance Commission's recommendations in the latter case.<\/b><br><br><b>Article 270(3)<\/b> \u2014 'Prescribed' means, until a Finance Commission has been constituted, <i>prescribed by the President by order<\/i>, and after one has been constituted, prescribed by the President by order after considering the recommendations of the Finance Commission. In neither case does the Commission itself prescribe: its role is recommendatory, and the instrument remains an order of the President.\"\r\n  },\r\n  {\r\n    \"id\": 801024,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which one of the following statements about the grants in lieu of export duty on jute and jute products is correct?\",\r\n    \"options\": [\r\n      \"They are charged on the Consolidated Fund of India and continue so long as the export duty is levied or until ten years from the commencement of the Constitution, whichever is later.\",\r\n      \"They are voted grants to the four named States and continue so long as Parliament by law provides.\",\r\n      \"They are made in lieu of assigning to those States the whole of the export duty collected.\",\r\n      \"They are charged on the Consolidated Fund of India and continue so long as the export duty is levied or until ten years from the commencement of the Constitution, whichever is earlier.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: They are charged on the Consolidated Fund of India and continue so long as the export duty is levied or until ten years from the commencement of the Constitution, whichever is earlier.<\/b><br><br><b>Article 273<\/b> \u2014 Sums are charged on the Consolidated Fund of India each year as grants-in-aid to Assam, Bihar, Orissa and West Bengal <i>in lieu of assignment of any share of the net proceeds<\/i> of export duty on jute and jute products, and continue so long as the duty is levied <i>or until the expiration of ten years from the commencement of this Constitution whichever is earlier<\/i>. The grants replaced a share of the proceeds, not the whole duty.\"\r\n  },\r\n  {\r\n    \"id\": 801025,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Consider the following statements regarding grants from the Union to certain States under Article 275:\\n1. The sums are charged on the Consolidated Fund of India.\\n2. Different sums may be fixed for different States.\\n3. After a Finance Commission has been constituted, the President may make an order under clause (2) without reference to its recommendations.\\nWhich of the statements given above 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>Correct answer: 1 and 2 only.<\/b><br><br><b>Article 275<\/b> \u2014 The sums Parliament may by law provide are charged on the Consolidated Fund of India as grants-in-aid, and different sums may be fixed for different States. Statement 3 is wrong: the proviso to clause (2) states that after a Finance Commission has been constituted, <i>no order shall be made under this clause by the President except after considering the recommendations of the Finance Commission<\/i>.\"\r\n  },\r\n  {\r\n    \"id\": 801026,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"In relation to the calculation of 'net proceeds' of a tax, which one of the following is correct?\",\r\n    \"options\": [\r\n      \"They are the proceeds reduced by the cost of collection and the surcharge, and are certified by the Finance Commission.\",\r\n      \"They are the proceeds reduced by the cost of collection, ascertained and certified by the C&AG, whose certificate is final.\",\r\n      \"They are the gross proceeds, the cost of collection being provided separately in the Budget.\",\r\n      \"The C&AG's certificate on them is subject to revision by the President on the Finance Commission's recommendation.\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: They are the proceeds reduced by the cost of collection, ascertained and certified by the C&AG, whose certificate is final.<\/b><br><br><b>Article 279(1)<\/b> \u2014 <i>'Net proceeds' means in relation to any tax or duty the proceeds thereof reduced by the cost of collection<\/i>, and the net proceeds in or attributable to any area are ascertained and certified by the Comptroller and Auditor-General, <i>whose certificate shall be final<\/i>. It is against this certificate that the monthly devolution releases, made on the basis of estimates, are finally adjusted.\"\r\n  },\r\n  {\r\n    \"id\": 801027,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Consider the following statements regarding the Finance Commission:\\n1. It must be constituted at the expiration of every fifth year and cannot be constituted earlier.\\n2. It consists of a Chairman and four other members appointed by the President.\\n3. The qualifications for appointment as its members, and the manner of their selection, are determined by the President by order.\\nWhich of the statements given above is\/are correct?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"2 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 2 only.<\/b><br><br><b>Article 280(1) and (2)<\/b> \u2014 The Commission consists of a Chairman and four other members appointed by the President. It is constituted at the expiration of every fifth year <i>or at such earlier time as the President considers necessary<\/i>, so statement 1 is wrong. Statement 3 is wrong as well: the qualifications of members and the manner of their selection are matters that Parliament may determine by law.\"\r\n  },\r\n  {\r\n    \"id\": 801028,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"On what basis must the Finance Commission make recommendations on the measures needed to augment the Consolidated Fund of a State to supplement the resources of its Panchayats and Municipalities?\",\r\n    \"options\": [\r\n      \"On the basis of a reference made by the President in the interests of sound finance\",\r\n      \"On the basis of proposals received from the Ministry of Panchayati Raj\",\r\n      \"At its own discretion, without reference to any other body\",\r\n      \"On the basis of the recommendations made by the Finance Commission of the State\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: On the basis of the recommendations made by the Finance Commission of the State.<\/b><br><br><b>Article 280(3)(bb) and (c)<\/b> \u2014 The Commission recommends the measures needed to augment the Consolidated Fund of a State to supplement the resources of its Panchayats and Municipalities <i>on the basis of the recommendations made by the Finance Commission of the State<\/i>. Matters referred by the President in the interests of sound finance form a separate, residuary duty under clause (3)(d).\"\r\n  },\r\n  {\r\n    \"id\": 801029,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"The Union proposes a grant for a public purpose falling wholly within a State List matter on which Parliament cannot make laws. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"The grant is permissible, since the Union may make grants for any public purpose even outside Parliament's legislative competence.\",\r\n      \"The grant is impermissible, since the Union cannot spend outside its legislative competence.\",\r\n      \"The grant is permissible only on the recommendation of the Finance Commission.\",\r\n      \"The grant is permissible only while a Proclamation under Article 356 is in operation.\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The grant is permissible, since the Union may make grants for any public purpose even outside Parliament's legislative competence.<\/b><br><br><b>Article 282<\/b> \u2014 <i>The Union or a State may make any grants for any public purpose, notwithstanding that the purpose is not one with respect to which Parliament or the Legislature of the State, as the case may be, may make laws<\/i>. The spending power is thus decoupled from legislative competence; it does not depend on a Finance Commission recommendation or on any emergency, and it is available to States as well as the Union.\"\r\n  },\r\n  {\r\n    \"id\": 801030,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Matter)\\nA. Custody of the Consolidated Fund of India, until provision is made by law\\nB. Custody of the Consolidated Fund of a State, until provision is made by law\\nC. Establishment of the Contingency Fund of India\\nD. Establishment of the Contingency Fund of a State\\nList-II (Governing instrument)\\n1. Law made by Parliament\\n2. Rules made by the President\\n3. Law made by the Legislature of the State\\n4. Rules made by the Governor of the State\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-1, B-4, C-2, D-3\",\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-2, B-4, C-3, D-1\",\r\n      \"A-2, B-3, C-1, D-4\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: A-2, B-4, C-1, D-3.<\/b><br><br><b>Articles 283 and 267 compared<\/b> \u2014 Under Article 283 the custody of the Consolidated and Contingency Funds of India is regulated by law made by Parliament and, <i>until provision in that behalf is so made, by rules made by the President<\/i>; for a State, by the State Legislature's law and, until then, by rules made by the Governor. Establishment of the Contingency Funds, however, is always by legislation \u2014 Parliament's law for the Union and the State Legislature's law for a State.\"\r\n  },\r\n  {\r\n    \"id\": 801031,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"A district court receives a sum deposited to the credit of a pending suit. Into which account must this money be paid under the Constitution?\",\r\n    \"options\": [\r\n      \"The Consolidated Fund of the State\",\r\n      \"The Contingency Fund of the State\",\r\n      \"The public account of India or of the State, as the case may be\",\r\n      \"A personal deposit account of the presiding judge\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: The public account of India or of the State, as the case may be.<\/b><br><br><b>Article 284<\/b> \u2014 All moneys received by or deposited with any officer of the Union or a State in that capacity, other than Government revenues or public moneys, <i>or with any court within the territory of India to the credit of any cause, matter, account or persons<\/i>, are paid into the public account of India or of the State. Such sums are not revenues of the Government and so cannot go into the Consolidated Fund.\"\r\n  },\r\n  {\r\n    \"id\": 801032,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which one of the following correctly states a difference between the borrowing power of the Union and that of a State?\",\r\n    \"options\": [\r\n      \"The Union may borrow only within India, whereas a State may borrow within or outside it.\",\r\n      \"The Union's borrowing limits are fixed by the President by order, and a State's by the Governor.\",\r\n      \"Neither the Union nor a State may give guarantees, the power being confined to raising loans.\",\r\n      \"A State's executive power to borrow is confined to borrowing within the territory of India, whereas Article 292 imposes no such limit on the Union.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: A State's executive power to borrow is confined to borrowing within the territory of India, whereas Article 292 imposes no such limit on the Union.<\/b><br><br><b>Articles 292 and 293(1)<\/b> \u2014 The Union's executive power extends to borrowing upon the security of the Consolidated Fund of India within limits fixed by Parliament by law, with no territorial restriction. A State's executive power extends to <i>borrowing within the territory of India<\/i> upon the security of its Consolidated Fund, within limits fixed by its Legislature by law. Both Articles also cover the giving of guarantees within such limits.\"\r\n  },\r\n  {\r\n    \"id\": 801033,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"A State has repaid every loan made to it by the Government of India, but a guarantee given by the Government of India for a loan the State raised from a bank is still outstanding. The State now wants to raise a fresh loan. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"It may not raise the loan without the consent of the Government of India, since the guarantee is still outstanding.\",\r\n      \"It may raise the loan without consent, since no loan from the Government of India is outstanding.\",\r\n      \"It may raise the loan, but its repayment must be charged on the Consolidated Fund of India.\",\r\n      \"It requires the prior sanction of Parliament by law.\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: It may not raise the loan without the consent of the Government of India, since the guarantee is still outstanding.<\/b><br><br><b>Article 293(3)<\/b> \u2014 A State may not, without the consent of the Government of India, raise any loan if any part of a loan made to it by the Government of India is outstanding, <i>or in respect of which a guarantee has been given by the Government of India<\/i>. The outstanding guarantee alone attracts the requirement of consent, which under clause (4) may be granted subject to such conditions as the Government of India thinks fit.\"\r\n  },\r\n  {\r\n    \"id\": 801034,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"How are the sums required by the Government of India for making loans to a State provided for?\",\r\n    \"options\": [\r\n      \"They are voted by the House of the People as part of the Demand of the Ministry of Home Affairs.\",\r\n      \"They are charged on the Consolidated Fund of India.\",\r\n      \"They are met from the Contingency Fund of India and later recouped.\",\r\n      \"They are charged on the Consolidated Fund of the borrowing State.\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: They are charged on the Consolidated Fund of India.<\/b><br><br><b>Article 293(2)<\/b> \u2014 The Government of India may make loans to any State, or guarantee loans raised by it, subject to conditions laid down by Parliament's law and within the limits under Article 292, and <i>any sums required for the purpose of making such loans shall be charged on the Consolidated Fund of India<\/i>. Being charged, these sums are not submitted to the vote of Parliament.\"\r\n  },\r\n  {\r\n    \"id\": 801035,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which one of the following correctly distinguishes Article 268 from Article 269?\",\r\n    \"options\": [\r\n      \"Under both, the tax is levied and collected by the Union, but only under Article 268 are the proceeds assigned.\",\r\n      \"Under Article 268 the duty is levied and collected by the States; under Article 269 it is levied and collected by the Union.\",\r\n      \"Under Article 268 the duty is levied by the Union but collected by the States, save within a Union territory; under Article 269 the tax is both levied and collected by the Union and then assigned to the States.\",\r\n      \"Under both, the proceeds first form part of the Consolidated Fund of India before being assigned.\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Under Article 268 the duty is levied by the Union but collected by the States, save within a Union territory; under Article 269 the tax is both levied and collected by the Union and then assigned to the States.<\/b><br><br><b>Articles 268 and 269 compared<\/b> \u2014 Article 268 duties are <i>levied by the Government of India but shall be collected<\/i> by the States in which they are leviable, the Union collecting only within Union territories, and the proceeds are assigned to the State. Article 269 taxes are levied and collected by the Government of India but assigned to the States. In neither case do the assigned proceeds form part of the Consolidated Fund of India.\"\r\n  },\r\n  {\r\n    \"id\": 801036,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"The President appoints the Governor of a State as the administrator of an adjoining Union territory. How does the Governor discharge his functions as such administrator?\",\r\n    \"options\": [\r\n      \"On the aid and advice of the Council of Ministers of his State\",\r\n      \"On the aid and advice of the Council of Ministers of the Union territory\",\r\n      \"On the instructions of the Ministry of Home Affairs in every case\",\r\n      \"Independently of his Council of Ministers\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Independently of his Council of Ministers.<\/b><br><br><b>Article 239(2)<\/b> \u2014 Notwithstanding Part VI, the President may appoint a Governor as administrator of an adjoining Union territory, and where so appointed <i>he shall exercise his functions as such administrator independently of his Council of Ministers<\/i>. The two capacities remain distinct: as Governor he acts on the aid and advice of his State Council of Ministers, but not as administrator.\"\r\n  },\r\n  {\r\n    \"id\": 801037,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Parliament enacts a law creating a Legislature for the Union territory of Puducherry, and the law contains a provision having the effect of amending the Constitution. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"The law shall not be deemed an amendment of the Constitution for the purposes of Article 368, even though it has that effect.\",\r\n      \"The law is void to that extent, since Parliament cannot amend the Constitution by ordinary law.\",\r\n      \"The law requires ratification by the Legislatures of not less than one-half of the States.\",\r\n      \"The law must be reserved for the consideration of the President before enactment.\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The law shall not be deemed an amendment of the Constitution for the purposes of Article 368, even though it has that effect.<\/b><br><br><b>Article 239A(2)<\/b> \u2014 Any law referred to in clause (1) <i>shall not be deemed to be an amendment of this Constitution for the purposes of article 368 notwithstanding that it contains any provision which amends or has the effect of amending this Constitution<\/i>. Article 239AA(7)(b) gives identical protection to laws made by Parliament for the National Capital Territory.\"\r\n  },\r\n  {\r\n    \"id\": 801038,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"A law made by the Legislative Assembly of the National Capital Territory of Delhi is repugnant to a law made by Parliament on the same matter, but the Assembly's law had been reserved for the President's consideration and had received his assent. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"Parliament's law prevails in every case, reservation being immaterial.\",\r\n      \"The Assembly's law prevails in the National Capital Territory, though Parliament may at any time enact a law adding to, amending, varying or repealing it.\",\r\n      \"The Assembly's law prevails, and Parliament is thereafter barred from legislating on the matter.\",\r\n      \"The repugnancy must be resolved by the Lieutenant Governor on reference to the President.\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: The Assembly's law prevails in the National Capital Territory, though Parliament may at any time enact a law adding to, amending, varying or repealing it.<\/b><br><br><b>Article 239AA(3)(c) and provisos<\/b> \u2014 Ordinarily the law made by Parliament prevails and the Assembly's law is void to the extent of repugnancy. But a law <i>reserved for the consideration of the President<\/i> that has received his assent prevails in the National Capital Territory, and the second proviso keeps Parliament free to enact at any time a law adding to, amending, varying or repealing it.\"\r\n  },\r\n  {\r\n    \"id\": 801039,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"The Legislative Assembly of the National Capital Territory of Delhi passes a law on a matter under Entry 64 of the State List, in so far as it relates to Entry 2 of that List. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"The law is valid, since Entry 64 is not an excepted Entry.\",\r\n      \"The law is valid if it has been reserved for the President's assent.\",\r\n      \"The law is beyond the Assembly's competence, since Entries 64, 65 and 66 are excepted in so far as they relate to Entries 1, 2 and 18.\",\r\n      \"The law is valid, since the Assembly may legislate on every State List entry applicable to Union territories.\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: The law is beyond the Assembly's competence, since Entries 64, 65 and 66 are excepted in so far as they relate to Entries 1, 2 and 18.<\/b><br><br><b>Article 239AA(3)(a)<\/b> \u2014 The Assembly may legislate on State List and Concurrent List matters applicable to Union territories, <i>except matters with respect to Entries 1, 2 and 18 of the State List and Entries 64, 65 and 66 of that List in so far as they relate to the said Entries 1, 2 and 18<\/i>. Entry 64 is excepted only to the extent of that relation \u2014 which is exactly this case \u2014 and reservation cannot confer competence the Assembly lacks.\"\r\n  },\r\n  {\r\n    \"id\": 801040,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"A difference of opinion arises between the Lieutenant Governor of the National Capital Territory and his Ministers on a matter which, in his opinion, is so urgent that immediate action is necessary. What is his position?\",\r\n    \"options\": [\r\n      \"He must act on his Ministers' advice until the President decides.\",\r\n      \"He must refer the matter to the President and take no action until the decision is given.\",\r\n      \"He must refer the matter to the Speaker of the Legislative Assembly.\",\r\n      \"He must refer the matter to the President, but pending the decision he may take such action or give such direction as he deems necessary.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: He must refer the matter to the President, but pending the decision he may take such action or give such direction as he deems necessary.<\/b><br><br><b>Proviso to Article 239AA(4)<\/b> \u2014 On a difference of opinion the Lieutenant Governor refers the matter to the President and acts according to the President's decision, and <i>pending such decision it shall be competent for the Lieutenant Governor<\/i>, where the matter is in his opinion so urgent that immediate action is necessary, to take such action or give such direction as he deems necessary.\"\r\n  },\r\n  {\r\n    \"id\": 801041,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Consider the following statements regarding the Council of Ministers for the National Capital Territory of Delhi:\\n1. Its strength shall not exceed ten per cent of the total number of members of the Legislative Assembly.\\n2. The Chief Minister is appointed by the Lieutenant Governor, and other Ministers by the Lieutenant Governor on the Chief Minister's advice.\\n3. It is collectively responsible to the Legislative Assembly.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br><b>Article 239AA(4), (5) and (6)<\/b> \u2014 The Council of Ministers consists of <i>not more than ten per cent of the total number of members in the Legislative Assembly<\/i> and is collectively responsible to the Assembly. Statement 2 is wrong: <i>the Chief Minister shall be appointed by the President<\/i> and the other Ministers by the President on the advice of the Chief Minister, holding office during the President's pleasure.\"\r\n  },\r\n  {\r\n    \"id\": 801042,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"The Legislature of the Union territory of Puducherry stands dissolved, and the administrator considers that circumstances render immediate action necessary. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"He may promulgate an Ordinance after obtaining instructions from the President.\",\r\n      \"He shall not promulgate any Ordinance during the period of dissolution.\",\r\n      \"He may promulgate an Ordinance without instructions, the Legislature being dissolved.\",\r\n      \"He may promulgate an Ordinance only with the concurrence of the Council of Ministers.\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: He shall not promulgate any Ordinance during the period of dissolution.<\/b><br><br><b>Second proviso to Article 239B(1)<\/b> \u2014 Ordinarily the administrator may promulgate Ordinances when the Legislature is not in session, after obtaining the President's instructions. But whenever the Legislature is dissolved, or its functioning is suspended under a law referred to in Article 239A(1), <i>the administrator shall not promulgate any Ordinance during the period of such dissolution or suspension<\/i>.\"\r\n  },\r\n  {\r\n    \"id\": 801043,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"An Ordinance promulgated by the administrator of a Union territory on the President's instructions is laid before its Legislature. If no earlier action is taken, when does it cease to operate?\",\r\n    \"options\": [\r\n      \"On the expiration of four weeks from the reassembly of the Legislature\",\r\n      \"On the expiration of two months from the reassembly of the Legislature\",\r\n      \"On the expiration of six weeks from the reassembly of the Legislature\",\r\n      \"On the expiration of six months from its promulgation\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: On the expiration of six weeks from the reassembly of the Legislature.<\/b><br><br><b>Article 239B(2)(a)<\/b> \u2014 Every such Ordinance shall be laid before the Legislature and <i>shall cease to operate at the expiration of six weeks from the reassembly of the Legislature<\/i>, or earlier if a resolution disapproving it is passed. It may also be withdrawn at any time by the administrator after obtaining the President's instructions.\"\r\n  },\r\n  {\r\n    \"id\": 801044,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which one of the following statements regarding a Proclamation under Article 356 is NOT correct?\",\r\n    \"options\": [\r\n      \"The President may assume to himself all or any of the functions of the Government of the State.\",\r\n      \"The President may declare that the powers of the State Legislature shall be exercisable by or under the authority of Parliament.\",\r\n      \"The President may make such incidental and consequential provisions as appear to him necessary or desirable.\",\r\n      \"The President may assume to himself the powers vested in or exercisable by the High Court of the State.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: The President may assume to himself the powers vested in or exercisable by the High Court of the State.<\/b><br><br><b>Proviso to Article 356(1)<\/b> \u2014 Clauses (a), (b) and (c) permit the President to assume the functions of the State Government, to declare the Legislature's powers exercisable by or under the authority of Parliament, and to make incidental and consequential provisions. But <i>nothing in this clause shall authorise the President to assume to himself any of the powers vested in or exercisable by a High Court<\/i>, or to suspend any provision relating to High Courts.\"\r\n  },\r\n  {\r\n    \"id\": 801045,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"A Proclamation under Article 356, duly approved by both Houses, is continued from time to time by further approving resolutions. What is the outer limit beyond which it cannot remain in force?\",\r\n    \"options\": [\r\n      \"Three years from the date of issue\",\r\n      \"Six months from the date of issue\",\r\n      \"One year from the date of issue\",\r\n      \"No limit, so long as both Houses continue to approve\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Three years from the date of issue.<\/b><br><br><b>Article 356(4)<\/b> \u2014 An approved Proclamation lasts six months at a time, extendable by fresh resolutions of both Houses, <i>but no such Proclamation shall in any case remain in force for more than three years<\/i>. Continuance beyond one year further requires a Proclamation of Emergency in operation and the Election Commission's certificate under clause (5).\"\r\n  },\r\n  {\r\n    \"id\": 801046,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"A resolution is proposed to continue a Proclamation under Article 356 beyond one year. The Election Commission has certified that continuance is necessary because of difficulties in holding elections, but no Proclamation of Emergency is in operation. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"The resolution may be passed, since the Election Commission's certificate has been obtained.\",\r\n      \"The resolution may not be passed, since both an Emergency in operation and the Election Commission's certificate are required.\",\r\n      \"The resolution may be passed by the Council of States alone.\",\r\n      \"The resolution may be passed, but only for a further six months.\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: The resolution may not be passed, since both an Emergency in operation and the Election Commission's certificate are required.<\/b><br><br><b>Article 356(5)<\/b> \u2014 A resolution for continuance beyond one year shall not be passed by either House unless <i>a Proclamation of Emergency is in operation<\/i> in the whole of India or in the whole or any part of the State, and the Election Commission certifies that continuance is necessary because of difficulties in holding general elections to the State Assembly. The conditions are cumulative; the certificate alone is not enough.\"\r\n  },\r\n  {\r\n    \"id\": 801047,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"A Proclamation under Article 356 declares that the State Legislature's powers are exercisable by or under the authority of Parliament. The House of the People is not in session, and expenditure from the Consolidated Fund of the State has become necessary. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"The Governor may authorise the expenditure pending Parliament's sanction.\",\r\n      \"The expenditure must await the reassembly of the House of the People.\",\r\n      \"The President may authorise the expenditure pending its sanction by Parliament.\",\r\n      \"The expenditure may be met only by an advance from the Contingency Fund of India.\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: The President may authorise the expenditure pending its sanction by Parliament.<\/b><br><br><b>Article 357(1)(c)<\/b> \u2014 Where such a declaration has been made, it is competent <i>for the President to authorise when the House of the People is not in session expenditure from the Consolidated Fund of the State pending the sanction of such expenditure by Parliament<\/i>. This is the basis on which the Budget of a State under President's Rule is prepared through the Ministry of Home Affairs and laid before both Houses.\"\r\n  },\r\n  {\r\n    \"id\": 801048,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which one of the following is NOT a consequence that may follow a Proclamation of financial emergency under Article 360?\",\r\n    \"options\": [\r\n      \"Directions to a State to observe specified canons of financial propriety\",\r\n      \"Directions to reduce salaries and allowances of persons serving in connection with the affairs of a State\",\r\n      \"A requirement that Money Bills passed by a State Legislature be reserved for the President's consideration\",\r\n      \"Assumption by the President of all the functions of the Government of a State\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Assumption by the President of all the functions of the Government of a State.<\/b><br><br><b>Article 360(3) and (4)<\/b> \u2014 During a financial emergency the Union may direct a State to observe canons of financial propriety, including reduction of salaries and allowances of State employees and <i>reservation for the consideration of the President of all Money Bills<\/i> or Bills to which Article 207 applies. Assumption of the functions of a State Government is a consequence of a Proclamation under Article 356, not Article 360.\"\r\n  },\r\n  {\r\n    \"id\": 801049,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"During a financial emergency, to whom does the President's power to direct reduction of salaries and allowances of persons serving the Union extend?\",\r\n    \"options\": [\r\n      \"To all or any class of such persons, including the Judges of the Supreme Court and the High Courts\",\r\n      \"To all such persons except the Judges of the Supreme Court and the High Courts\",\r\n      \"Only to officers of the All India Services\",\r\n      \"Only to persons whose salaries are charged on the Consolidated Fund of India\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: To all or any class of such persons, including the Judges of the Supreme Court and the High Courts.<\/b><br><br><b>Article 360(4)(b)<\/b> \u2014 While a Proclamation under Article 360 is in operation, the President may issue directions <i>for the reduction of salaries and allowances of all or any class of persons serving in connection with the affairs of the Union including the Judges of the Supreme Court and the High Courts<\/i>. This is a striking exception to the ordinary protection of judicial salaries.\"\r\n  },\r\n  {\r\n    \"id\": 801050,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Consider the following statements regarding Proclamations under Article 356 and Article 360:\\n1. Both must be laid before each House of Parliament.\\n2. Both cease to operate at the expiration of two months unless approved by resolutions of both Houses.\\n3. Both are subject to an outer limit of three years.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 1 and 2 only.<\/b><br><br><b>Articles 356 and 360 compared<\/b> \u2014 Both Proclamations must be laid before each House, and both cease to operate at the expiration of two months unless approved by resolutions of both Houses within that period. Statement 3 is wrong: the three-year ceiling in Article 356(4) has no counterpart in Article 360, which prescribes no maximum duration for an approved Proclamation of financial emergency.\"\r\n  },\r\n  {\r\n    \"id\": 801051,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"A Proclamation under Article 356 is issued while the House of the People stands dissolved. The Council of States approves it within two months, but the House of the People has not yet been reconstituted. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"It ceases to operate at the end of two months, since approval of both Houses is mandatory within that period.\",\r\n      \"It continues in force until the House of the People is reconstituted, without limit.\",\r\n      \"It ceases to operate thirty days after the House of the People first sits after reconstitution, unless approved by it within that period.\",\r\n      \"It stands approved on the Council of States' resolution alone.\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: It ceases to operate thirty days after the House of the People first sits after reconstitution, unless approved by it within that period.<\/b><br><br><b>Proviso to Article 356(3)<\/b> \u2014 Where the House of the People is dissolved when the Proclamation is issued, or during the two months, and only the Council of States has approved it, the Proclamation <i>shall cease to operate at the expiration of thirty days from the date on which the House of the People first sits after its reconstitution<\/i>, unless that House too approves it within those thirty days. Article 360(2) contains an identical proviso.\"\r\n  },\r\n  {\r\n    \"id\": 801052,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Matter)\\nA. Period within which the Council of States must return a Money Bill\\nB. Period after which an Ordinance of a Union territory administrator ceases, counted from the reassembly of the Legislature\\nC. Period after which an unapproved Proclamation under Article 356 ceases to operate\\nD. Outer limit for a Proclamation under Article 356\\nList-II (Period)\\n1. Fourteen days\\n2. Six weeks\\n3. Three years\\n4. Two months\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-1, B-3, C-4, D-2\",\r\n      \"A-1, B-4, C-2, D-3\",\r\n      \"A-3, B-2, C-4, D-1\",\r\n      \"A-1, B-2, C-4, D-3\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: A-1, B-2, C-4, D-3.<\/b><br><br><b>Constitutional time limits<\/b> \u2014 The Council of States must return a Money Bill within fourteen days of receipt under Article 109; a Union territory administrator's Ordinance ceases six weeks after the Legislature reassembles under Article 239B(2); an unapproved Proclamation under Article 356 ceases at the end of two months; and no Proclamation under Article 356 may <i>in any case remain in force for more than three years<\/i>.\"\r\n  },\r\n  {\r\n    \"id\": 801053,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Function)\\nA. Ascertaining and certifying the net proceeds of a tax, the certificate being final\\nB. Deciding finally whether a Bill is a Money Bill\\nC. Prescribing the percentage of net proceeds assigned to States, after considering the Finance Commission's recommendations\\nD. Certifying that continuance of a Proclamation under Article 356 beyond one year is necessary because of difficulties in holding elections\\nList-II (Authority)\\n1. President\\n2. Speaker of the House of the People\\n3. Election Commission\\n4. Comptroller and Auditor-General of India\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-4, B-2, C-1, D-3\",\r\n      \"A-4, B-3, C-1, D-2\",\r\n      \"A-3, B-2, C-1, D-4\",\r\n      \"A-4, B-2, C-3, D-1\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: A-4, B-2, C-1, D-3.<\/b><br><br><b>Who certifies or decides<\/b> \u2014 The C&AG ascertains and certifies net proceeds under Article 279(1), <i>whose certificate shall be final<\/i>; the Speaker decides finally whether a Bill is a Money Bill under Article 110(3); the President prescribes the States' percentage of net proceeds after considering the Finance Commission's recommendations under Article 270(3); and the Election Commission certifies the need to continue a Proclamation beyond one year under Article 356(5).\"\r\n  },\r\n  {\r\n    \"id\": 801054,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"A Bill before a House of a State Legislature involves expenditure from the Consolidated Fund of the State. Which one of the following correctly states the requirement?\",\r\n    \"options\": [\r\n      \"It cannot be introduced without the Governor's recommendation, but may be passed without any further recommendation.\",\r\n      \"It may be introduced without any recommendation, but cannot be passed unless the Governor has recommended its consideration to that House.\",\r\n      \"It requires the President's recommendation both for introduction and for consideration.\",\r\n      \"It must always be reserved for the President's consideration after it is passed.\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: It may be introduced without any recommendation, but cannot be passed unless the Governor has recommended its consideration to that House.<\/b><br><br><b>Article 207(3)<\/b> \u2014 Article 207(1) restricts introduction only for Bills on the matters in Article 199(1)(a) to (f). A Bill that merely involves expenditure from the State's Consolidated Fund falls under clause (3): it <i>shall not be passed by a House of the Legislature of the State unless the Governor has recommended to that House the consideration of the Bill<\/i>. Reservation for the President arises only in special situations, such as a financial emergency.\"\r\n  },\r\n  {\r\n    \"id\": 801055,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Consider the following statements:\\n1. A vote on account is made pending completion of the procedure in Article 113 for voting the grant and the passing of the law under Article 114.\\n2. An advance from the Contingency Fund of India is made pending authorisation of the expenditure by Parliament by law under Article 115 or Article 116.\\n3. Both devices dispense with any subsequent parliamentary authorisation.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 1 and 2 only.<\/b><br><br><b>Articles 116(1)(a) and 267(1)<\/b> \u2014 Both devices are expressly interim: a vote on account is made <i>pending the completion of the procedure prescribed in article 113<\/i> and the passing of the law under Article 114, and an advance from the Contingency Fund is made pending authorisation by Parliament by law under Article 115 or 116. Statement 3 inverts the logic of both, since subsequent parliamentary authorisation is essential in each case.\"\r\n  },\r\n  {\r\n    \"id\": 801056,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which one of the following statements about the Annual Financial Statement is NOT correct?\",\r\n    \"options\": [\r\n      \"It must be laid by the President before both Houses in respect of every financial year.\",\r\n      \"Its estimates must show separately the sums required for charged expenditure and for other expenditure.\",\r\n      \"It must distinguish expenditure on revenue account from other expenditure.\",\r\n      \"The charged expenditure shown in it is only indicative, and the Appropriation Bill may provide a larger amount if circumstances require.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: The charged expenditure shown in it is only indicative, and the Appropriation Bill may provide a larger amount if circumstances require.<\/b><br><br><b>Articles 112 and 114(1)(b)<\/b> \u2014 The other three statements reflect Article 112. The incorrect one ignores Article 114(1)(b), under which the Appropriation Bill provides for charged expenditure <i>but not exceeding in any case the amount shown in the statement previously laid before Parliament<\/i>. The amount in the Annual Financial Statement is therefore a ceiling, not a mere indication.\"\r\n  },\r\n  {\r\n    \"id\": 801057,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Consider the following stages:\\n1. When the Bill is transmitted to the Council of States\\n2. When the Bill is presented to the President for assent\\n3. When the Bill is introduced in the House of the People\\nAt which of the above stages is the Speaker's certificate that a Bill is a Money Bill endorsed on it?\",\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>Correct answer: 1 and 2 only.<\/b><br><br><b>Article 110(4)<\/b> \u2014 The Speaker's signed certificate that the Bill is a Money Bill is endorsed <i>when it is transmitted to the Council of States under article 109, and when it is presented to the President for assent under article 111<\/i> \u2014 at those two stages only. Nothing requires endorsement at introduction; at that stage the Speaker's relevant power is to decide finally, under clause (3), whether the Bill is a Money Bill.\"\r\n  },\r\n  {\r\n    \"id\": 801058,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which one of the following correctly describes the difference between Article 265 and Article 266(3)?\",\r\n    \"options\": [\r\n      \"Article 265 governs expenditure and Article 266(3) governs taxation.\",\r\n      \"Article 265 requires authority of law for the levy or collection of a tax, while Article 266(3) requires appropriation from a Consolidated Fund to be in accordance with law and for the purposes and in the manner provided in the Constitution.\",\r\n      \"Article 265 applies to the Union alone, and Article 266(3) to the States alone.\",\r\n      \"Both deal with appropriation, Article 265 being confined to the Consolidated Fund of India.\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Article 265 requires authority of law for the levy or collection of a tax, while Article 266(3) requires appropriation from a Consolidated Fund to be in accordance with law and for the purposes and in the manner provided in the Constitution.<\/b><br><br><b>The two halves of financial control<\/b> \u2014 Article 265 governs the inflow: <i>no tax shall be levied or collected except by authority of law<\/i>. Article 266(3) governs the outflow: no moneys out of the Consolidated Fund of India or of a State shall be appropriated except in accordance with law and for the purposes and in the manner provided in the Constitution. Both apply to the Union and the States alike.\"\r\n  },\r\n  {\r\n    \"id\": 801059,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"What must follow when the Finance Commission makes a recommendation to the President?\",\r\n    \"options\": [\r\n      \"It binds the Union and must be given effect in the next Budget\",\r\n      \"It must be approved by resolutions of both Houses before it can be acted upon\",\r\n      \"The President causes it to be laid before each House of Parliament, with an explanatory memorandum on the action taken\",\r\n      \"It must be referred to the C&AG for verification\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: The President causes it to be laid before each House of Parliament, with an explanatory memorandum on the action taken.<\/b><br><br><b>Article 281<\/b> \u2014 <i>The President shall cause every recommendation made by the Finance Commission under the provisions of this Constitution together with an explanatory memorandum as to the action taken thereon to be laid before each House of Parliament<\/i>. The Constitution secures transparency and parliamentary scrutiny of the Government's response, but it neither makes the recommendations binding nor requires an approving resolution.\"\r\n  },\r\n  {\r\n    \"id\": 801060,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which one of the following statements about the procedure and powers of the Finance Commission is correct?\",\r\n    \"options\": [\r\n      \"Its procedure is laid down by the President in the order constituting it.\",\r\n      \"It has the powers of a civil court by force of Article 280 itself.\",\r\n      \"Its procedure and powers are determined by the C&AG.\",\r\n      \"The Commission determines its own procedure and has such powers as Parliament may by law confer on it.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: The Commission determines its own procedure and has such powers as Parliament may by law confer on it.<\/b><br><br><b>Article 280(4)<\/b> \u2014 <i>The Commission shall determine their procedure and shall have such powers in the performance of their functions as Parliament may by law confer on them<\/i>. Procedure is thus for the Commission itself, while its powers depend on parliamentary legislation \u2014 mirroring clause (2), under which the qualifications and selection of members are likewise left to Parliament.\"\r\n  },\r\n  {\r\n    \"id\": 801061,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"How are the sums provided by Parliament by law under Article 275(1), as grants-in-aid to States in need of assistance, treated?\",\r\n    \"options\": [\r\n      \"They are charged on the Consolidated Fund of India in each year.\",\r\n      \"They are voted by the House of the People as part of the Demands for Grants.\",\r\n      \"They are met from the Contingency Fund of India in the first instance.\",\r\n      \"They are assigned out of the net proceeds of taxes under Article 270.\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: They are charged on the Consolidated Fund of India in each year.<\/b><br><br><b>Article 275(1)<\/b> \u2014 <i>Such sums as Parliament may by law provide shall be charged on the Consolidated Fund of India in each year as grants-in-aid of the revenues of such States as Parliament may determine to be in need of assistance<\/i>. Being charged, they are not voted, unlike ordinary grants to States, which form part of the voted Demands for Grants.\"\r\n  },\r\n  {\r\n    \"id\": 801062,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"A demand for a grant is placed before the House of the People without the President's recommendation having been obtained. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"The demand is in order, the recommendation being required only for the Appropriation Bill.\",\r\n      \"The demand cannot be made, since no demand for a grant shall be made except on the recommendation of the President.\",\r\n      \"The demand may be made, but the House may only refuse assent to it.\",\r\n      \"The demand may be made if the Speaker certifies that it does not relate to a new service.\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: The demand cannot be made, since no demand for a grant shall be made except on the recommendation of the President.<\/b><br><br><b>Article 113(3)<\/b> \u2014 <i>No demand for a grant shall be made except on the recommendation of the President<\/i>. The requirement attaches to the making of the demand itself and, through Article 115(2), extends to supplementary, additional and excess demands. It is separate from, and additional to, the requirements governing the Appropriation Bill under Article 114.\"\r\n  },\r\n  {\r\n    \"id\": 801063,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which one of the following statements regarding the Union territory of Puducherry and the National Capital Territory of Delhi is NOT correct?\",\r\n    \"options\": [\r\n      \"Parliament may by law create a Legislature or a Council of Ministers or both for Puducherry.\",\r\n      \"The administrator of the National Capital Territory is designated the Lieutenant Governor.\",\r\n      \"The Legislative Assembly of the National Capital Territory was created by an order of the President under Article 239.\",\r\n      \"The provisions on promulgation of Ordinances by the administrator apply, so far as may be, to the National Capital Territory.\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: The Legislative Assembly of the National Capital Territory was created by an order of the President under Article 239.<\/b><br><br><b>Articles 239A and 239AA<\/b> \u2014 The Legislative Assembly of the National Capital Territory is created by Article 239AA(2)(a) of the Constitution itself, not by presidential order. The other statements are correct: Article 239A empowers Parliament to create a Legislature or Council of Ministers for Puducherry, the administrator of the National Capital Territory is designated the Lieutenant Governor, and Article 239AA(8) applies Article 239B to it.\"\r\n  },\r\n  {\r\n    \"id\": 801064,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Consider the following statements regarding estimates of expenditure charged on the Consolidated Fund of India:\\n1. They are included in the Annual Financial Statement but are not submitted to the vote of the House of the People.\\n2. They are excluded from the Appropriation Bill.\\nWhich of the statements given above 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>Correct answer: 1 only.<\/b><br><br><b>Articles 112, 113 and 114<\/b> \u2014 Charged expenditure is shown separately in the Annual Financial Statement and, under Article 113(1), is not submitted to the vote of Parliament. Statement 2 is wrong: the Appropriation Bill provides for moneys required to meet <i>the grants so made by the House of the People<\/i> and also for the expenditure charged on the Consolidated Fund. Charged expenditure escapes the vote, not the appropriation.\"\r\n  },\r\n  {\r\n    \"id\": 801065,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"What is the effect of Article 293(4)?\",\r\n    \"options\": [\r\n      \"The consent of the Government of India to a State's borrowing may be granted subject to such conditions as it thinks fit to impose.\",\r\n      \"Consent once granted cannot be made subject to conditions.\",\r\n      \"The consent of Parliament by law is required in addition to that of the Government of India.\",\r\n      \"Consent is needed only where the fresh loan exceeds the limits fixed under Article 292.\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The consent of the Government of India to a State's borrowing may be granted subject to such conditions as it thinks fit to impose.<\/b><br><br><b>Article 293(4)<\/b> \u2014 <i>A consent under clause (3) may be granted subject to such conditions, if any, as the Government of India may think fit to impose<\/i>. This is the source of the conditions attached when the Union permits an indebted State to borrow. The limits under Article 292 govern the Union's own borrowing and guarantees, not the trigger for consent under Article 293(3).\"\r\n  },\r\n  {\r\n    \"id\": 801066,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Consider the following statements:\\n1. The Contingency Fund of India is placed at the disposal of the President, and that of a State at the disposal of the Governor.\\n2. Advances from the Contingency Fund of a State are made pending authorisation of the expenditure by the State Legislature under Article 115 or Article 116.\\nWhich of the statements given above 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>Correct answer: 1 only.<\/b><br><br><b>Article 267(1) and (2)<\/b> \u2014 The Contingency Fund of India is placed at the disposal of the President and that of a State at the disposal of the Governor. Statement 2 cites the wrong provisions: advances from a State's Fund are made pending authorisation by the State Legislature by law <i>under article 205 or article 206<\/i>, the State counterparts; Articles 115 and 116 govern the Contingency Fund of India.\"\r\n  },\r\n  {\r\n    \"id\": 801067,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Article)\\nA. Article 268\\nB. Article 269\\nC. Article 270\\nD. Article 273\\nList-II (Subject)\\n1. Duties levied by the Union but collected and appropriated by the States\\n2. Taxes levied and collected by the Union and distributed between the Union and the States\\n3. Grants in lieu of export duty on jute and jute products\\n4. Taxes levied and collected by the Union but assigned to the States\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-4, B-1, C-2, D-3\",\r\n      \"A-1, B-3, C-2, D-4\",\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-1, B-4, C-2, D-3\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: A-1, B-4, C-2, D-3.<\/b><br><br><b>Scheme of distribution of revenues<\/b> \u2014 Article 268 covers duties levied by the Union but collected and appropriated by the States; Article 269 taxes levied and collected by the Union but assigned to the States; Article 270 taxes levied and collected by the Government of India and <i>distributed between the Union and the States<\/i>; and Article 273 the grants charged on the Consolidated Fund of India to four named States in lieu of a share of the jute export duty.\"\r\n  },\r\n  {\r\n    \"id\": 801068,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which one of the following statements regarding the Money Bill procedure is NOT correct?\",\r\n    \"options\": [\r\n      \"The Council of States may make recommendations on a Money Bill but cannot amend it.\",\r\n      \"The House of the People is bound to accept at least one of the recommendations made by the Council of States.\",\r\n      \"A Money Bill cannot be introduced in the Council of States.\",\r\n      \"There is no provision for a joint sitting of the two Houses on a Money Bill.\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: The House of the People is bound to accept at least one of the recommendations made by the Council of States.<\/b><br><br><b>Article 109<\/b> \u2014 The Council of States may only make recommendations, which the House of the People <i>may thereupon either accept or reject all or any of<\/i>. Nothing obliges it to accept any: Article 109(4) contemplates that the House may accept none, in which case the Bill is deemed passed by both Houses in the form in which the House of the People passed it.\"\r\n  },\r\n  {\r\n    \"id\": 801069,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Arrange the following steps in the enactment of the Budget in the correct chronological order:\\n1. Submission of the estimates, other than charged expenditure, in the form of demands for grants to the House of the People\\n2. Introduction of the Appropriation Bill\\n3. Making of the grants by the House of the People\\n4. Laying of the Annual Financial Statement before both Houses\\nWhich one of the following is the correct sequence?\",\r\n    \"options\": [\r\n      \"4-1-3-2\",\r\n      \"4-2-3-1\",\r\n      \"3-1-4-2\",\r\n      \"4-3-1-2\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: 4-1-3-2.<\/b><br><br><b>Articles 112, 113 and 114 in sequence<\/b> \u2014 The President first causes the Annual Financial Statement to be laid before both Houses; the estimates other than charged expenditure are then submitted as demands for grants, and the House of the People makes the grants under Article 113; and <i>as soon as may be after the grants under article 113 have been made<\/i>, the Appropriation Bill is introduced under Article 114(1).\"\r\n  },\r\n  {\r\n    \"id\": 801070,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"A Proclamation under Article 356 declares that the State Legislature's powers are exercisable by or under the authority of Parliament. Consider the following statements:\\n1. Parliament may confer on the President the power of the State Legislature to make laws.\\n2. Parliament may authorise the President to delegate the power so conferred to any other authority.\\n3. A law made in exercise of such power ceases to have effect as soon as the Proclamation ceases to operate.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 1 and 2 only.<\/b><br><br><b>Article 357(1)(a) and (2)<\/b> \u2014 Parliament may confer on the President the power of the State Legislature to make laws and authorise him to delegate it to any other authority. Statement 3 is wrong: a law so made that Parliament or the President would not otherwise have been competent to make <i>shall, after the Proclamation has ceased to operate, continue in force until altered or repealed or amended<\/i> by a competent Legislature or other authority.\"\r\n  },\r\n  {\r\n    \"id\": 801071,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which Article of the Constitution defines a 'Money Bill'?\",\r\n    \"options\": [\r\n      \"Article 109\",\r\n      \"Article 110\",\r\n      \"Article 117\",\r\n      \"Article 199\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Article 110.<\/b><br><br><b>Article 110<\/b> \u2014 Article 110 defines a Money Bill by the matters it deals with, such as the imposition of taxes, borrowing and the appropriation of moneys out of the Consolidated Fund, and makes the Speaker's decision on the question final. Article 109 lays down the special procedure for Money Bills, Article 117 governs financial Bills generally, and Article 199 is the State counterpart of Article 110.\"\r\n  },\r\n  {\r\n    \"id\": 801072,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"If a question arises whether a Bill is a Money Bill, whose decision on it is final?\",\r\n    \"options\": [\r\n      \"The President\",\r\n      \"The Chairman of the Council of States\",\r\n      \"The Attorney-General of India\",\r\n      \"The Speaker of the House of the People\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: The Speaker of the House of the People.<\/b><br><br><b>Article 110(3)<\/b> \u2014 If any question arises whether a Bill is a Money Bill, the decision of the Speaker of the House of the People thereon is final, and under Article 110(4) the Speaker's certificate is endorsed on the Bill <i>when it is transmitted to the Council of States under article 109, and when it is presented to the President for assent under article 111<\/i>.\"\r\n  },\r\n  {\r\n    \"id\": 801073,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which Article of the Constitution provides for Appropriation Bills?\",\r\n    \"options\": [\r\n      \"Article 112\",\r\n      \"Article 113\",\r\n      \"Article 114\",\r\n      \"Article 116\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Article 114.<\/b><br><br><b>Article 114<\/b> \u2014 As soon as may be after the grants under Article 113 have been made, a Bill is introduced to appropriate out of the Consolidated Fund the moneys required for the grants and the charged expenditure, <i>but not exceeding in any case the amount shown in the statement previously laid before Parliament<\/i>. Article 116 deals with votes on account, votes of credit and exceptional grants.\"\r\n  },\r\n  {\r\n    \"id\": 801074,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which Article of the Constitution provides for supplementary, additional or excess grants?\",\r\n    \"options\": [\r\n      \"Article 113\",\r\n      \"Article 114\",\r\n      \"Article 115\",\r\n      \"Article 116\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Article 115.<\/b><br><br><b>Article 115<\/b> \u2014 Where the amount authorised proves insufficient, or a need arises for expenditure upon <i>some new service not contemplated in the annual financial statement<\/i>, or money has been spent in excess of the amount granted, the President causes a supplementary statement to be laid or an excess demand to be presented. The number of Supplementary Demands in a year is not prescribed in the Constitution.\"\r\n  },\r\n  {\r\n    \"id\": 801075,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which Article of the Constitution empowers the House of the People to make votes on account, votes of credit and exceptional grants?\",\r\n    \"options\": [\r\n      \"Article 114\",\r\n      \"Article 115\",\r\n      \"Article 116\",\r\n      \"Article 117\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Article 116.<\/b><br><br><b>Article 116<\/b> \u2014 Under clause (1) the House of the People may make a grant in advance for part of a year (vote on account), a grant for an unexpected demand of indefinite character (vote of credit), and an exceptional grant <i>which forms no part of the current service of any financial year<\/i>. Article 116(2) applies Articles 113 and 114 to all three kinds of grant.\"\r\n  },\r\n  {\r\n    \"id\": 801076,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which Article of the Constitution provides that no tax shall be levied or collected except by authority of law?\",\r\n    \"options\": [\r\n      \"Article 264\",\r\n      \"Article 265\",\r\n      \"Article 266\",\r\n      \"Article 267\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Article 265.<\/b><br><br><b>Article 265<\/b> \u2014 <i>No tax shall be levied or collected except by authority of law<\/i>. Article 265 thus governs the inflow of public money, while Article 266(3) governs the outflow, requiring appropriation from a Consolidated Fund to be in accordance with law. Article 266 also constitutes the Consolidated Funds and the public accounts, and Article 267 provides for the Contingency Funds.\"\r\n  },\r\n  {\r\n    \"id\": 801077,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which Article of the Constitution constitutes the Consolidated Fund of India and provides for the public account of India?\",\r\n    \"options\": [\r\n      \"Article 265\",\r\n      \"Article 266\",\r\n      \"Article 267\",\r\n      \"Article 283\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Article 266.<\/b><br><br><b>Article 266<\/b> \u2014 Article 266(1) forms all revenues, loans raised and moneys received in repayment of loans into the Consolidated Fund of India, and Article 266(2) credits all other public moneys to the public account of India. Under Article 266(3) no moneys may be appropriated out of the Consolidated Fund except in accordance with law. Custody of these Funds is governed separately by Article 283.\"\r\n  },\r\n  {\r\n    \"id\": 801078,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which Article of the Constitution provides for the Contingency Fund of India?\",\r\n    \"options\": [\r\n      \"Article 266\",\r\n      \"Article 267\",\r\n      \"Article 268\",\r\n      \"Article 283\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Article 267.<\/b><br><br><b>Article 267<\/b> \u2014 Parliament may <i>by law establish a Contingency Fund in the nature of an imprest<\/i>, placed at the disposal of the President, to enable advances for meeting unforeseen expenditure pending its authorisation by Parliament under Article 115 or 116. Parliament did so by the Contingency Fund of India Act, 1950; Article 267(2) provides similarly for the States.\"\r\n  },\r\n  {\r\n    \"id\": 801079,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Besides the Chairman, how many other members does the Finance Commission consist of?\",\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>Correct answer: Four.<\/b><br><br><b>Article 280<\/b> \u2014 The Finance Commission consists of a Chairman and four other members appointed by the President, and is constituted at the expiration of every fifth year <i>or at such earlier time as the President considers necessary<\/i>. The qualifications of members and the manner of their selection are left to Parliament by law, and the Commission determines its own procedure.\"\r\n  },\r\n  {\r\n    \"id\": 801080,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which Article of the Constitution enables the Union or a State to make grants for any public purpose, even outside its legislative competence?\",\r\n    \"options\": [\r\n      \"Article 275\",\r\n      \"Article 280\",\r\n      \"Article 282\",\r\n      \"Article 293\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Article 282.<\/b><br><br><b>Article 282<\/b> \u2014 <i>The Union or a State may make any grants for any public purpose, notwithstanding that the purpose is not one with respect to which Parliament or the Legislature of the State, as the case may be, may make laws<\/i>. Article 275 provides statutory grants-in-aid, charged on the Consolidated Fund, to States in need of assistance, which is a different power.\"\r\n  },\r\n  {\r\n    \"id\": 801081,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which Article of the Constitution deals with borrowing by the Government of India?\",\r\n    \"options\": [\r\n      \"Article 290\",\r\n      \"Article 291\",\r\n      \"Article 292\",\r\n      \"Article 293\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Article 292.<\/b><br><br><b>Article 292<\/b> \u2014 The executive power of the Union extends to borrowing upon the security of the Consolidated Fund of India within limits fixed by Parliament by law, and to giving guarantees within such limits. Article 293 is the State counterpart, confining a State to <i>borrowing within the territory of India<\/i> and requiring the Union's consent while a Union loan or guarantee is outstanding.\"\r\n  },\r\n  {\r\n    \"id\": 801082,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which Article of the Constitution provides for a Proclamation of financial emergency?\",\r\n    \"options\": [\r\n      \"Article 352\",\r\n      \"Article 356\",\r\n      \"Article 360\",\r\n      \"Article 365\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Article 360.<\/b><br><br><b>Article 360<\/b> \u2014 During a financial emergency the Union may direct States to observe canons of financial propriety and require <i>reservation for the consideration of the President of all Money Bills<\/i>, and the President may direct reduction of salaries of Union employees, Judges included. Article 352 deals with a national emergency and Article 356 with failure of constitutional machinery in a State.\"\r\n  },\r\n  {\r\n    \"id\": 801083,\r\n    \"chapter\": \"CH 8: ANNEXURE 1 \u2013 CONSTITUTIONAL PROVISIONS ON BUDGET\",\r\n    \"question\": \"Which Article of the Constitution deals with the custody of the Consolidated Fund, the Contingency Fund and the moneys credited to the public account?\",\r\n    \"options\": [\r\n      \"Article 266\",\r\n      \"Article 267\",\r\n      \"Article 283\",\r\n      \"Article 284\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Article 283.<\/b><br><br><b>Article 283<\/b> \u2014 The custody of the Consolidated and Contingency Funds of India, and payment into and withdrawal from them, are regulated by law made by Parliament and, <i>until provision in that behalf is so made, by rules made by the President<\/i>. Article 284 deals with suitors' deposits and other moneys received by public servants and courts, which go into the public account.\"\r\n  },\r\n  {\r\n    \"id\": 802001,\r\n    \"chapter\": \"CH 8: ANNEXURE 2 \u2013 CONSTITUTIONAL PROVISIONS RELATING TO THE C&AG\",\r\n    \"question\": \"How may the Comptroller and Auditor-General of India be removed from office?\",\r\n    \"options\": [\r\n      \"At the pleasure of the President\",\r\n      \"By the President on the recommendation of the Union Public Service Commission\",\r\n      \"Only in like manner and on the like grounds as a Judge of the Supreme Court\",\r\n      \"By an order of the President after an address by the House of the People alone\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Only in like manner and on the like grounds as a Judge of the Supreme Court.<\/b><br><br><b>Article 148(1)<\/b> \u2014 The C&AG is appointed by the President by warrant under his hand and seal and <i>shall only be removed from office in like manner and on the like grounds as a Judge of the Supreme Court<\/i>. The word 'only' excludes every other mode of removal; this protected tenure, not any pleasure doctrine, is what underpins the independence of the office.\"\r\n  },\r\n  {\r\n    \"id\": 802002,\r\n    \"chapter\": \"CH 8: ANNEXURE 2 \u2013 CONSTITUTIONAL PROVISIONS RELATING TO THE C&AG\",\r\n    \"question\": \"Consider the following statements regarding the Comptroller and Auditor-General:\\n1. His rights in respect of leave of absence, pension or age of retirement may be varied to his disadvantage after appointment if both Houses of Parliament so resolve.\\n2. His salary and other conditions of service are such as Parliament may determine by law and, until so determined, as specified in the Second Schedule.\\nWhich of the statements given above 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\": 1,\r\n    \"explanation\": \"<b>Correct answer: 2 only.<\/b><br><br><b>Article 148(3)<\/b> \u2014 The salary and conditions of service are determined by Parliament by law and, until then, are as specified in the Second Schedule. Statement 1 is wrong because the proviso is unqualified: <i>neither the salary of a Comptroller and Auditor-General nor his rights in respect of leave of absence, pension or age of retirement shall be varied to his disadvantage after his appointment<\/i>. No resolution of the Houses can override it.\"\r\n  },\r\n  {\r\n    \"id\": 802003,\r\n    \"chapter\": \"CH 8: ANNEXURE 2 \u2013 CONSTITUTIONAL PROVISIONS RELATING TO THE C&AG\",\r\n    \"question\": \"A person who has ceased to hold office as Comptroller and Auditor-General of India is offered an appointment under the Government of a State. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"He may accept it, since the bar applies only to office under the Government of India.\",\r\n      \"He may accept it with the previous sanction of the President.\",\r\n      \"He may not accept it, being ineligible for further office under the Government of India or of any State.\",\r\n      \"He may accept it two years after he ceased to hold office.\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: He may not accept it, being ineligible for further office under the Government of India or of any State.<\/b><br><br><b>Article 148(4)<\/b> \u2014 <i>The Comptroller and Auditor-General shall not be eligible for further office either under the Government of India or under the Government of any State after he has ceased to hold his office<\/i>. The disqualification is absolute, covers both levels of government, and admits no cooling-off period or presidential dispensation.\"\r\n  },\r\n  {\r\n    \"id\": 802004,\r\n    \"chapter\": \"CH 8: ANNEXURE 2 \u2013 CONSTITUTIONAL PROVISIONS RELATING TO THE C&AG\",\r\n    \"question\": \"Consider the following statements regarding the office of the Comptroller and Auditor-General:\\n1. Its administrative expenses, including the salaries, allowances and pensions of persons serving in it, are charged on the Consolidated Fund of India.\\n2. Before entering upon office, the Comptroller and Auditor-General makes and subscribes an oath before the Chief Justice of India.\\nWhich of the statements given above 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>Correct answer: 1 only.<\/b><br><br><b>Article 148(2) and (6)<\/b> \u2014 The administrative expenses of the office <i>shall be charged upon the Consolidated Fund of India<\/i>, which keeps its funding beyond the annual vote. Statement 2 is wrong: the C&AG makes and subscribes the oath or affirmation before the President, or some person appointed in that behalf by him, in the form set out in the Third Schedule.\"\r\n  },\r\n  {\r\n    \"id\": 802005,\r\n    \"chapter\": \"CH 8: ANNEXURE 2 \u2013 CONSTITUTIONAL PROVISIONS RELATING TO THE C&AG\",\r\n    \"question\": \"Consider the following:\\n1. Removal only in like manner and on the like grounds as a Judge of the Supreme Court\\n2. A bar on varying his salary to his disadvantage after appointment\\n3. Ineligibility for further office under the Government of India or of any State\\n4. Charging of his own salary, allowances and pension on the Consolidated Fund of India\\nWhich of the above safeguards of the Comptroller and Auditor-General are provided in Article 148 itself?\",\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>Correct answer: 1, 2 and 3 only.<\/b><br><br><b>Safeguards within Article 148<\/b> \u2014 Article 148 itself provides for removal only <i>in like manner and on the like grounds as a Judge of the Supreme Court<\/i> in clause (1), the bar on disadvantageous variation in the proviso to clause (3), and ineligibility for further office in clause (4). The charge on the C&AG's own salary, allowances and pension arises instead under Article 112(3)(e), among the items of expenditure charged on the Consolidated Fund of India.\"\r\n  },\r\n  {\r\n    \"id\": 802006,\r\n    \"chapter\": \"CH 8: ANNEXURE 2 \u2013 CONSTITUTIONAL PROVISIONS RELATING TO THE C&AG\",\r\n    \"question\": \"Consider the following statements regarding Article 149:\\n1. Until provision was made by Parliament, the C&AG was to exercise the duties and powers exercisable immediately before the commencement of the Constitution by the Auditor-General of India.\\n2. Once Parliament has made provision by law, those transitional powers continue to operate concurrently with the law.\\nWhich of the statements given above 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>Correct answer: 1 only.<\/b><br><br><b>Article 149 \u2013 the transitional limb<\/b> \u2014 Until provision was made by Parliament, the C&AG was to exercise such duties and powers <i>as were conferred on or exercisable by the Auditor-General of India immediately before the commencement of this Constitution<\/i> in relation to the accounts of the Dominion and of the Provinces. Statement 2 is wrong: the transitional limb applied only until such provision was made, and it ceased to govern the matter once Parliament legislated.\"\r\n  },\r\n  {\r\n    \"id\": 802007,\r\n    \"chapter\": \"CH 8: ANNEXURE 2 \u2013 CONSTITUTIONAL PROVISIONS RELATING TO THE C&AG\",\r\n    \"question\": \"In relation to the accounts of which entities may the duties and powers of the C&AG be prescribed under Article 149?\",\r\n    \"options\": [\r\n      \"The Union and the States only\",\r\n      \"The Union alone, the States being governed by their own legislation\",\r\n      \"The Union, the States and Union territories, but no other body\",\r\n      \"The Union, the States and any other authority or body\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: The Union, the States and any other authority or body.<\/b><br><br><b>Article 149 \u2013 reach of the power<\/b> \u2014 The C&AG performs duties and exercises powers <i>in relation to the accounts of the Union and of the States and of any other authority or body<\/i> as may be prescribed by or under a law made by Parliament. The words 'any other authority or body' are the constitutional foundation for the audit of bodies substantially financed from Government revenues.\"\r\n  },\r\n  {\r\n    \"id\": 802008,\r\n    \"chapter\": \"CH 8: ANNEXURE 2 \u2013 CONSTITUTIONAL PROVISIONS RELATING TO THE C&AG\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Matter)\\nA. Prescribing the form in which the accounts of the Union and of the States are kept\\nB. Advising on the form in which those accounts are kept\\nC. Prescribing the duties and powers of the C&AG\\nD. Making rules on the conditions of service of persons serving in the Indian Audit and Accounts Department\\nList-II (Authority)\\n1. The President, after consultation with the C&AG\\n2. Parliament, by or under a law made by it\\n3. The Comptroller and Auditor-General of India\\n4. The President, on the advice of the C&AG\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-4, B-1, C-2, D-3\",\r\n      \"A-2, B-3, C-4, D-1\",\r\n      \"A-4, B-2, C-3, D-1\",\r\n      \"A-4, B-3, C-2, D-1\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: A-4, B-3, C-2, D-1.<\/b><br><br><b>Articles 148(5), 149 and 150<\/b> \u2014 Under Article 150 the President prescribes the form of accounts <i>on the advice of the Comptroller and Auditor-General of India<\/i>, so the prescribing and advising authorities differ; under Article 149 the C&AG's duties and powers are prescribed by or under a law made by Parliament; and under Article 148(5) the conditions of service of IA&AD personnel are prescribed by rules made by the President after consultation with the C&AG.\"\r\n  },\r\n  {\r\n    \"id\": 802009,\r\n    \"chapter\": \"CH 8: ANNEXURE 2 \u2013 CONSTITUTIONAL PROVISIONS RELATING TO THE C&AG\",\r\n    \"question\": \"Consider the following statements regarding the reports of the Comptroller and Auditor-General:\\n1. Reports relating to the accounts of the Union are submitted by him directly to the Speaker of the House of the People.\\n2. Reports relating to the accounts of a State are sent by him directly to the Legislature of the State.\\nWhich of the statements given above 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\": 3,\r\n    \"explanation\": \"<b>Correct answer: Neither 1 nor 2.<\/b><br><br><b>Article 151<\/b> \u2014 Both statements bypass the constitutional head. Reports on the accounts of the Union are submitted to the President, who causes them to be laid before each House of Parliament, and reports on a State's accounts <i>shall be submitted to the Governor of the State, who shall cause them to be laid before the Legislature of the State<\/i>. The report always reaches the Legislature through the President or the Governor.\"\r\n  },\r\n  {\r\n    \"id\": 802010,\r\n    \"chapter\": \"CH 8: ANNEXURE 2 \u2013 CONSTITUTIONAL PROVISIONS RELATING TO THE C&AG\",\r\n    \"question\": \"Which one of the following functions is NOT assigned to the Comptroller and Auditor-General by the Constitution?\",\r\n    \"options\": [\r\n      \"Ascertaining and certifying the net proceeds of a tax or duty\",\r\n      \"Prescribing the conditions of service of persons serving in the Indian Audit and Accounts Department\",\r\n      \"Advising the President on the form in which the accounts of the Union and the States shall be kept\",\r\n      \"Submitting reports relating to the accounts of the Union to the President\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Prescribing the conditions of service of persons serving in the Indian Audit and Accounts Department.<\/b><br><br><b>Article 148(5)<\/b> \u2014 Certifying net proceeds is the C&AG's function under Article 279(1), advising on the form of accounts under Article 150, and reporting on Union accounts to the President under Article 151(1). The conditions of service of IA&AD personnel, however, are prescribed <i>by rules made by the President after consultation with the Comptroller and Auditor-General<\/i>; the C&AG is consulted but does not prescribe.\"\r\n  },\r\n  {\r\n    \"id\": 802011,\r\n    \"chapter\": \"CH 8: ANNEXURE 2 \u2013 CONSTITUTIONAL PROVISIONS RELATING TO THE C&AG\",\r\n    \"question\": \"Which one of the following correctly states a similarity and a difference between the constitutional position of the Comptroller and Auditor-General and that of a Judge of the Supreme Court?\",\r\n    \"options\": [\r\n      \"Both are barred from further office, but only a Judge is removable on an address by both Houses.\",\r\n      \"Both are appointed by warrant under the President's hand and seal, but only a Judge's salary is protected from disadvantageous variation.\",\r\n      \"Both are removed in the same manner and on the same grounds, but only the C&AG is barred from further office under the Government of India or of a State.\",\r\n      \"Both take an oath in the form set out in the Second Schedule, but only the C&AG's expenses are charged on the Consolidated Fund.\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Both are removed in the same manner and on the same grounds, but only the C&AG is barred from further office under the Government of India or of a State.<\/b><br><br><b>Article 148 and a Supreme Court Judge compared<\/b> \u2014 The mode and grounds of removal are common: the C&AG shall only be removed <i>in like manner and on the like grounds as a Judge of the Supreme Court<\/i>. The bar on further office under Article 148(4) is peculiar to the C&AG. Protection of salary after appointment and the Third Schedule oath are shared by both, and Supreme Court Judges' salaries are also charged on the Consolidated Fund of India.\"\r\n  },\r\n  {\r\n    \"id\": 802012,\r\n    \"chapter\": \"CH 8: ANNEXURE 2 \u2013 CONSTITUTIONAL PROVISIONS RELATING TO THE C&AG\",\r\n    \"question\": \"Under which Article of the Constitution is there to be a Comptroller and Auditor-General of India?\",\r\n    \"options\": [\r\n      \"Article 146\",\r\n      \"Article 148\",\r\n      \"Article 149\",\r\n      \"Article 151\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Article 148.<\/b><br><br><b>Article 148<\/b> \u2014 There shall be a Comptroller and Auditor-General of India, appointed by the President by warrant under his hand and seal, who <i>shall only be removed from office in like manner and on the like grounds as a Judge of the Supreme Court<\/i>. Article 149 deals with his duties and powers, Article 150 with the form of accounts and Article 151 with audit reports.\"\r\n  },\r\n  {\r\n    \"id\": 802013,\r\n    \"chapter\": \"CH 8: ANNEXURE 2 \u2013 CONSTITUTIONAL PROVISIONS RELATING TO THE C&AG\",\r\n    \"question\": \"Which Article of the Constitution deals with the duties and powers of the Comptroller and Auditor-General?\",\r\n    \"options\": [\r\n      \"Article 148\",\r\n      \"Article 149\",\r\n      \"Article 150\",\r\n      \"Article 151\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Article 149.<\/b><br><br><b>Article 149<\/b> \u2014 The C&AG performs such duties and exercises such powers <i>in relation to the accounts of the Union and of the States and of any other authority or body<\/i> as may be prescribed by or under a law made by Parliament. Parliament has made that provision through the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971.\"\r\n  },\r\n  {\r\n    \"id\": 802014,\r\n    \"chapter\": \"CH 8: ANNEXURE 2 \u2013 CONSTITUTIONAL PROVISIONS RELATING TO THE C&AG\",\r\n    \"question\": \"Which Article of the Constitution provides that the accounts of the Union and of the States shall be kept in such form as the President may prescribe on the advice of the C&AG?\",\r\n    \"options\": [\r\n      \"Article 149\",\r\n      \"Article 150\",\r\n      \"Article 151\",\r\n      \"Article 266\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Article 150.<\/b><br><br><b>Article 150<\/b> \u2014 The accounts of the Union and of the States are kept in such form as the President may, <i>on the advice of the Comptroller and Auditor-General of India<\/i>, prescribe. The prescribing authority is the President and the C&AG's role is advisory; within this framework the Controller General of Accounts maintains the List of Major and Minor Heads of Accounts.\"\r\n  },\r\n  {\r\n    \"id\": 802015,\r\n    \"chapter\": \"CH 8: ANNEXURE 2 \u2013 CONSTITUTIONAL PROVISIONS RELATING TO THE C&AG\",\r\n    \"question\": \"Which Article of the Constitution deals with the audit reports of the Comptroller and Auditor-General?\",\r\n    \"options\": [\r\n      \"Article 149\",\r\n      \"Article 150\",\r\n      \"Article 151\",\r\n      \"Article 279\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Article 151.<\/b><br><br><b>Article 151<\/b> \u2014 Reports of the C&AG on the accounts of the Union are submitted to the President, who causes them to be laid before each House of Parliament; those on a State's accounts <i>shall be submitted to the Governor of the State, who shall cause them to be laid before the Legislature of the State<\/i>. Article 279 concerns his certificate of net proceeds.\"\r\n  },\r\n  {\r\n    \"id\": 802016,\r\n    \"chapter\": \"CH 8: ANNEXURE 2 \u2013 CONSTITUTIONAL PROVISIONS RELATING TO THE C&AG\",\r\n    \"question\": \"How is the Comptroller and Auditor-General of India appointed?\",\r\n    \"options\": [\r\n      \"By the President, by warrant under his hand and seal\",\r\n      \"By the President, on the recommendation of a committee headed by the Prime Minister\",\r\n      \"By the President, after consultation with the Chief Justice of India\",\r\n      \"By Parliament, by resolution of both Houses\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: By the President, by warrant under his hand and seal.<\/b><br><br><b>Appointment of the C&AG<\/b> \u2014 Under Article 148(1) the C&AG is appointed by the President by warrant under his hand and seal, and <i>shall only be removed from office in like manner and on the like grounds as a Judge of the Supreme Court<\/i>. Neither the Chief Justice nor Parliament has any role in the appointment, though Parliament's address is needed for removal.\"\r\n  },\r\n  {\r\n    \"id\": 802017,\r\n    \"chapter\": \"CH 8: ANNEXURE 2 \u2013 CONSTITUTIONAL PROVISIONS RELATING TO THE C&AG\",\r\n    \"question\": \"In which Schedule of the Constitution is the form of oath or affirmation of the Comptroller and Auditor-General set out?\",\r\n    \"options\": [\r\n      \"First Schedule\",\r\n      \"Second Schedule\",\r\n      \"Third Schedule\",\r\n      \"Fourth Schedule\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Third Schedule.<\/b><br><br><b>Article 148(2)<\/b> \u2014 Before entering upon office, the C&AG makes and subscribes before the President, or some person appointed in that behalf by him, an oath or affirmation in the form set out in the Third Schedule. The Second Schedule, by contrast, specifies his salary and conditions of service <i>until they are so determined<\/i> by Parliament by law.\"\r\n  },\r\n  {\r\n    \"id\": 802018,\r\n    \"chapter\": \"CH 8: ANNEXURE 2 \u2013 CONSTITUTIONAL PROVISIONS RELATING TO THE C&AG\",\r\n    \"question\": \"By what instrument are the conditions of service of persons serving in the Indian Audit and Accounts Department, and the administrative powers of the C&AG, prescribed?\",\r\n    \"options\": [\r\n      \"Rules made by the President after consultation with the C&AG\",\r\n      \"Regulations made by the C&AG with the President's approval\",\r\n      \"Rules made by the Central Government in consultation with the Union Public Service Commission\",\r\n      \"A law made by Parliament, and no other instrument\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Rules made by the President after consultation with the C&AG.<\/b><br><br><b>Article 148(5)<\/b> \u2014 Subject to the Constitution and any law of Parliament, these matters are prescribed <i>by rules made by the President after consultation with the Comptroller and Auditor-General<\/i>. The requirement of prior consultation is the safeguard that protects the functional independence of his Department; the C&AG is consulted, but he does not himself prescribe these conditions.\"\r\n  },\r\n  {\r\n    \"id\": 802019,\r\n    \"chapter\": \"CH 8: ANNEXURE 2 \u2013 CONSTITUTIONAL PROVISIONS RELATING TO THE C&AG\",\r\n    \"question\": \"How are the administrative expenses of the office of the Comptroller and Auditor-General, including the salaries, allowances and pensions of its staff, provided for?\",\r\n    \"options\": [\r\n      \"They are voted by the House of the People as a distinct Demand.\",\r\n      \"They are met from the Contingency Fund of India and recouped annually.\",\r\n      \"They are charged on the public account of India.\",\r\n      \"They are charged on the Consolidated Fund of India.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: They are charged on the Consolidated Fund of India.<\/b><br><br><b>Article 148(6)<\/b> \u2014 These expenses <i>shall be charged upon the Consolidated Fund of India<\/i>, and so are not voted \u2014 the same protection given to the C&AG's own salary, allowances and pension under Article 112(3)(e). Removing the office's funding from the annual vote keeps it beyond the reach of the executive and of year-to-year pressure through the Budget.\"\r\n  },\r\n  {\r\n    \"id\": 802020,\r\n    \"chapter\": \"CH 8: ANNEXURE 2 \u2013 CONSTITUTIONAL PROVISIONS RELATING TO THE C&AG\",\r\n    \"question\": \"Until Parliament made a law prescribing the duties and powers of the C&AG, which duties and powers did Article 149 require him to exercise?\",\r\n    \"options\": [\r\n      \"Those specified by the President by order\",\r\n      \"Those recommended by the first Finance Commission\",\r\n      \"Those set out in the Government of India Act, 1935 as originally enacted\",\r\n      \"Those exercisable by the Auditor-General of India immediately before the commencement of the Constitution in relation to the accounts of the Dominion of India and the Provinces\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Those exercisable by the Auditor-General of India immediately before the commencement of the Constitution in relation to the accounts of the Dominion of India and the Provinces.<\/b><br><br><b>Article 149 \u2013 the transitional limb<\/b> \u2014 Until provision was made by Parliament, the C&AG was to exercise such duties and powers <i>as were conferred on or exercisable by the Auditor-General of India immediately before the commencement of this Constitution<\/i> in relation to the accounts of the Dominion of India and of the Provinces. Parliament has since legislated, by the C&AG's (Duties, Powers and Conditions of Service) Act, 1971.\"\r\n  },\r\n  {\r\n    \"id\": 802021,\r\n    \"chapter\": \"CH 8: ANNEXURE 2 \u2013 CONSTITUTIONAL PROVISIONS RELATING TO THE C&AG\",\r\n    \"question\": \"Parliament has made a law prescribing the duties and powers of the C&AG. What is the effect of this on the transitional limb of Article 149?\",\r\n    \"options\": [\r\n      \"The transitional limb, which applied only until such provision was made, ceases to govern the matter.\",\r\n      \"The transitional limb continues to operate concurrently with the law.\",\r\n      \"The transitional limb can be revived by an order of the President.\",\r\n      \"The transitional limb continues to govern the accounts of the States.\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The transitional limb, which applied only until such provision was made, ceases to govern the matter.<\/b><br><br><b>Article 149 \u2013 effect of legislation<\/b> \u2014 The transitional powers applied only <i>until provision in that behalf is so made<\/i> by Parliament. Once Parliament legislated, by the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971, the transitional limb was displaced for the Union and the States alike, and nothing permits its revival by presidential order.\"\r\n  },\r\n  {\r\n    \"id\": 802022,\r\n    \"chapter\": \"CH 8: ANNEXURE 2 \u2013 CONSTITUTIONAL PROVISIONS RELATING TO THE C&AG\",\r\n    \"question\": \"Which one of the following statements about the constitutional position of the Comptroller and Auditor-General is NOT correct?\",\r\n    \"options\": [\r\n      \"His salary and conditions of service are determined by the President by order until Parliament makes a law.\",\r\n      \"He is appointed by the President by warrant under his hand and seal.\",\r\n      \"He makes and subscribes an oath before the President or a person appointed by him.\",\r\n      \"He is not eligible for further office under the Government of India after ceasing to hold office.\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: His salary and conditions of service are determined by the President by order until Parliament makes a law.<\/b><br><br><b>Article 148(3)<\/b> \u2014 The salary and conditions of service of the C&AG are determined by Parliament by law and, <i>until they are so determined, shall be as are specified in the Second Schedule<\/i> \u2014 the interim position is governed by the Schedule itself, not by any order of the President. The other statements correctly reflect clauses (1), (2) and (4) of Article 148.\"\r\n  },\r\n  {\r\n    \"id\": 803001,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"Through whom are the interests of the Government of India, as majority shareholder in a CPSE, to be duly represented under the capital restructuring guidelines?\",\r\n    \"options\": [\r\n      \"The nominee 'official director' on the Board of the company\",\r\n      \"The Financial Adviser of the administrative Ministry\",\r\n      \"The Secretary, Department of Investment and Public Asset Management\",\r\n      \"The statutory auditor appointed by the C&AG\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The nominee 'official director' on the Board of the company.<\/b><br><br><b>Role of the nominee director<\/b> \u2014 It is imperative that the Government's interests as majority shareholder are <i>duly represented through the nominee 'official director' on the Board of the company<\/i>, whose responsibility is to ensure efficient allocation of the Government's investment in CPSEs. The administrative Ministry is expected to take an appropriate view on such financial matters before the Board meetings.\"\r\n  },\r\n  {\r\n    \"id\": 803002,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"Consider the following:\\n1. A body incorporated under the Companies Act, 2013\\n2. A Limited Liability Partnership\\n3. A body incorporated under any other Act as may be applicable\\nWhich of the above fall within the meaning of 'body corporate' for the purposes of the capital restructuring guidelines?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br><b>Para 4.1.1 \u2013 body corporate<\/b> \u2014 A body corporate <i>shall include body incorporated under the provisions of the Companies Act, 1956 or the Companies Act, 2013, or under any other Act as may be applicable except Limited Liability Partnership<\/i>. The exclusion is specific to LLPs; section 8 companies and bodies with accumulated losses remain bodies corporate, though para 4.2 keeps them outside the dividend, bonus and buyback guidelines.\"\r\n  },\r\n  {\r\n    \"id\": 803003,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"Consider the following in relation to a body corporate:\\n1. Control over the composition of its Board of Directors\\n2. Exercise or control of more than one-half of its total share capital\\n3. Ability to exercise more than twenty-six per cent of the voting rights in the meeting of its members\\nWhich of the above amounts to 'controlling interest' under the capital restructuring guidelines?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 2 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 1 and 2 only.<\/b><br><br><b>Para 4.1.2 \u2013 controlling interest<\/b> \u2014 Controlling interest means control over the composition of the Board of Directors, or exercise or control of more than one-half of the total share capital, or the ability to exercise <i>more than 50 per cent voting rights<\/i> in the meeting of members, the Board or a similar executive structure. Any one test suffices; twenty-six per cent of the voting rights falls well short of the third.\"\r\n  },\r\n  {\r\n    \"id\": 803004,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"The Board of a body corporate is controlled jointly by a CPSE and its subsidiary, the Government of India holding no shares in it directly. What is its status under the capital restructuring guidelines?\",\r\n    \"options\": [\r\n      \"It is deemed to be a body controlled by the Government of India.\",\r\n      \"It is outside the guidelines, since the Government holds no shares in it.\",\r\n      \"It is within the guidelines only if it is listed on a stock exchange.\",\r\n      \"It is within the guidelines only with DIPAM's specific approval.\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: It is deemed to be a body controlled by the Government of India.<\/b><br><br><b>Para 4.1.3 \u2013 the deeming provision<\/b> \u2014 A body corporate in which <i>Government of India and\/or CPSEs including their subsidiaries<\/i> control the composition of the Board, or more than one-half of the share capital, shall be deemed to be a body controlled by the Government of India. Direct shareholding by the Government is unnecessary; control exercised through CPSEs and their subsidiaries suffices.\"\r\n  },\r\n  {\r\n    \"id\": 803005,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"Consider the following statements regarding the commencement of the capital restructuring guidelines:\\n1. The guidelines on payment of dividend apply from the financial year ending on or after 31st March, 2016.\\n2. The guidelines on bonus shares, buyback and splitting of shares apply from the financial year starting 1st April, 2016 or thereafter.\\nWhich of the statements given above 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>Correct answer: Both 1 and 2.<\/b><br><br><b>Para 4.3 \u2013 two commencement points<\/b> \u2014 Both statements are correct, and the difference is deliberate. The dividend guidelines bite from the financial year <i>ending<\/i> on or after 31st March, 2016, reaching back to the year then closing, whereas the guidelines on bonus shares, buyback and splitting apply only from the financial year <i>starting<\/i> on 1st April, 2016 or thereafter.\"\r\n  },\r\n  {\r\n    \"id\": 803006,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"How is a CPSE required to ensure compliance with the capital restructuring guidelines?\",\r\n    \"options\": [\r\n      \"By placing it in the first Board meeting after the close of the year, no shareholders' approval being needed\",\r\n      \"By placing the matter as an agenda item with a compliance note in the Board meeting that approves the annual accounts, followed by shareholders' approval at the AGM or EGM held immediately thereafter\",\r\n      \"By placing it in the Board meeting that approves the capital expenditure budget\",\r\n      \"By placing it in the Board meeting that declares the interim dividend, with DIPAM's prior concurrence\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: By placing the matter as an agenda item with a compliance note in the Board meeting that approves the annual accounts, followed by shareholders' approval at the AGM or EGM held immediately thereafter.<\/b><br><br><b>Para 4.4 \u2013 mechanism of compliance<\/b> \u2014 CPSEs ensure compliance <i>by taking up this matter as an agenda item along with a compliance note in the Board meeting of the company convened for finalization and approval of its annual accounts<\/i>, the requisite approval of shareholders being obtained at the AGM or EGM held immediately thereafter. The first Board meeting after the year-end is the forum for deliberating buyback parameters, which is a different requirement.\"\r\n  },\r\n  {\r\n    \"id\": 803007,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"A CPSE earns a profit after tax of \u20b9400 crore and has a net-worth of \u20b93,000 crore. What is the minimum annual dividend it must pay under the guidelines?\",\r\n    \"options\": [\r\n      \"\u20b9120 crore\",\r\n      \"\u20b9150 crore\",\r\n      \"\u20b9270 crore\",\r\n      \"\u20b9400 crore\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: \u20b9150 crore.<\/b><br><br><b>Para 5.2 \u2013 whichever is higher<\/b> \u2014 <i>Every CPSE would pay a minimum annual dividend of 30% of PAT or 5% of the net-worth, whichever is higher<\/i>, subject to the maximum dividend permitted under the law. Here 30% of PAT is \u20b9120 crore and 5% of net-worth is \u20b9150 crore, so the minimum is \u20b9150 crore. \u20b9120 crore takes the lower limb, \u20b9270 crore wrongly adds the two limbs, and \u20b9400 crore would distribute the entire profit.\"\r\n  },\r\n  {\r\n    \"id\": 803008,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"Consider the following:\\n1. Net-worth of the CPSE and its capacity to borrow\\n2. Long-term borrowings\\n3. Capital expenditure and business expansion needs\\n4. Market price or book value of the share\\nWhich of the above are among the aspects to be analysed to justify payment of a dividend lower than the maximum permissible?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\",\r\n      \"1, 2 and 3 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 1, 2 and 3 only.<\/b><br><br><b>Para 5.3 \u2013 the five aspects<\/b> \u2014 A lower dividend must be justified, case by case, after analysing <i>net-worth of the CPSE and its capacity to borrow<\/i>, long-term borrowings, CAPEX and business expansion needs, retention of profit for further leveraging, and cash and bank balance. The market price or book value of the share is a parameter for the buyback deliberation under para 6.3, not for justifying a lower dividend.\"\r\n  },\r\n  {\r\n    \"id\": 803009,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"What meaning does 'net-worth' carry for the purposes of the capital restructuring guidelines?\",\r\n    \"options\": [\r\n      \"The same meaning as defined in the Companies Act, 2013, as amended from time to time\",\r\n      \"The meaning assigned by the Department of Public Enterprises in its annual survey\",\r\n      \"Free reserves and paid-up capital only\",\r\n      \"The meaning assigned by DIPAM in each case of exemption\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The same meaning as defined in the Companies Act, 2013, as amended from time to time.<\/b><br><br><b>Para 9.1<\/b> \u2014 <i>Net-worth as referred to in the above guidelines would have the same meaning as defined in the Companies Act, 2013, as amended from time to time<\/i>. The guidelines borrow the statutory definition rather than framing their own, so that the dividend and buyback tests move with the company law definition as it is amended.\"\r\n  },\r\n  {\r\n    \"id\": 803010,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"Consider the following statements regarding the capital restructuring guidelines:\\n1. They were issued in supersession of earlier guidelines of the Department of Public Enterprises, the Department of Expenditure and the Department of Economic Affairs.\\n2. They apply only to CPSEs listed on a recognised stock exchange.\\n3. A body corporate with accumulated losses is outside the guidelines on dividend, bonus shares and buyback.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br><b>Paras 3 and 4.2<\/b> \u2014 The consolidated guidelines superseded the earlier guidelines of DPE, DoE and DEA, and they <i>shall not apply to the body corporate which is prohibited from distribution of profits to its members<\/i> or which has accumulated losses. Statement 2 is wrong: nothing confines the guidelines to listed CPSEs \u2014 the splitting norm, for instance, can be triggered by book value as well as by market price.\"\r\n  },\r\n  {\r\n    \"id\": 803011,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"Consider the following:\\n1. Cash and bank balance\\n2. Capital expenditure and business expansion needs, committed CAPEX being seen with reference to the last three years\\n3. Borrowing capacity, receivables and contingent liabilities\\n4. Dividend paid in the preceding five years\\nWhich of the above are among the parameters every CPSE must deliberate, with reference to buyback of shares, in its first Board meeting after the close of the financial year?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"1, 3 and 4 only\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 1, 2 and 3 only.<\/b><br><br><b>Para 6.3 \u2013 buyback parameters<\/b> \u2014 Every CPSE <i>shall look into and analyse\/deliberate in first Board meeting after the closure of the financial year<\/i> its cash and bank balance, CAPEX and business expansion needs (committed CAPEX with reference to the last three years), net-worth, borrowing capacity, other commitments, receivables and contingent liabilities, and the market price or book value of the share. Past dividend is not among the parameters.\"\r\n  },\r\n  {\r\n    \"id\": 803012,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"A CPSE has a net-worth of \u20b92,500 crore and a cash and bank balance of \u20b9900 crore. What is its position with respect to buyback of shares?\",\r\n    \"options\": [\r\n      \"It is obliged to buy back, its net-worth being above the threshold.\",\r\n      \"It is obliged to buy back, since either threshold is sufficient.\",\r\n      \"It is barred from buyback until its cash and bank balance exceeds its net-worth.\",\r\n      \"It is not obliged to buy back, since both thresholds must be met and the cash and bank balance does not exceed \u20b91,000 crore.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: It is not obliged to buy back, since both thresholds must be met and the cash and bank balance does not exceed \u20b91,000 crore.<\/b><br><br><b>Para 6.4 \u2013 cumulative thresholds<\/b> \u2014 <i>Every CPSE having net-worth of at least Rs. 2000 crore and cash and bank balance of over Rs. 1000 crore shall exercise the option to buy-back their shares<\/i>. The word 'and' makes the thresholds cumulative. The net-worth test is met here, but \u20b9900 crore does not exceed \u20b91,000 crore, so the obligation is not attracted \u2014 though the Board must still deliberate the buyback parameters.\"\r\n  },\r\n  {\r\n    \"id\": 803013,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Measure)\\nA. Buyback of shares\\nB. Issue of bonus shares\\nC. Splitting of shares\\nD. Testing dividend payout against net-worth\\nList-II (Rationale given in the guidelines)\\n1. Bringing about a balance between paid-up capital and accumulated reserves\\n2. Encouraging participation of small investors and increasing market depth, liquidity and trading volume\\n3. Improving investors' confidence and helping the company raise capital in future for expansion\\n4. Treating return on shareholders' money as a parameter of investor confidence\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-3, B-1, C-2, D-4\",\r\n      \"A-2, B-1, C-3, D-4\",\r\n      \"A-4, B-1, C-2, D-3\",\r\n      \"A-3, B-4, C-2, D-1\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: A-3, B-1, C-2, D-4.<\/b><br><br><b>Rationale for each measure<\/b> \u2014 Buyback by cash-rich CPSEs <i>improves investors' confidence in the company<\/i> and helps it raise capital later (para 6.2); bonus shares bring about a balance between paid-up capital and accumulated reserves (para 7.3); splitting encourages small investors and adds depth, liquidity and trading volume (para 8.2); and dividend payout is judged against net-worth because <i>return to shareholder's money<\/i> is treated as a parameter of investor confidence (para 5.1).\"\r\n  },\r\n  {\r\n    \"id\": 803014,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"A CPSE's defined reserves and surplus equal seven times its paid-up equity share capital. What is its position with respect to issue of bonus shares?\",\r\n    \"options\": [\r\n      \"It must issue bonus shares, the five-times threshold having been crossed.\",\r\n      \"It must deliberate the issue of bonus shares and, if it decides against issuing them, record the reasons specifically.\",\r\n      \"It is under no obligation, since the ten-times threshold has not been reached.\",\r\n      \"It may issue bonus shares only with DIPAM's prior approval.\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: It must deliberate the issue of bonus shares and, if it decides against issuing them, record the reasons specifically.<\/b><br><br><b>Paras 7.4 and 7.5 \u2013 two thresholds<\/b> \u2014 At five times or more, every CPSE <i>should look into and analyze\/deliberate<\/i> the issue of bonus shares in its Board or Finance Committee, and if it decides not to issue them, the justification is analysed and the reasons recorded specifically. Only at ten times or more does the issue of bonus shares become mandatory, so at seven times the CPSE is in the deliberation band.\"\r\n  },\r\n  {\r\n    \"id\": 803015,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"Consider the following statements regarding bonus shares under the capital restructuring guidelines:\\n1. Free reserves form part of 'defined reserves and surplus'.\\n2. The capital redemption reserve account forms part of 'defined reserves and surplus'.\\n3. The revaluation reserve forms part of 'defined reserves and surplus'.\\n4. Where a CPSE decides not to issue bonus shares after deliberation, the justification is to be analysed and the reasons recorded specifically.\\nHow many of the above statements are correct?\",\r\n    \"options\": [\r\n      \"Only one\",\r\n      \"Only two\",\r\n      \"Only three\",\r\n      \"All four\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Only three.<\/b><br><br><b>Paras 7.4 and 7.6<\/b> \u2014 <i>Defined reserves and surplus would mean free reserves, the share premium account and the capital redemption reserve account<\/i>; a revaluation reserve is not among them, so statement 3 is wrong. Where a CPSE crossing the deliberation threshold decides against issuing bonus shares, the justification is analysed and the reasons recorded specifically, as statement 4 says.\"\r\n  },\r\n  {\r\n    \"id\": 803016,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"A CPSE's shares have a face value of \u20b910 and a market price of \u20b9620. What is its position with respect to splitting of shares?\",\r\n    \"options\": [\r\n      \"It need not split, since the test applies only to book value.\",\r\n      \"It cannot split, since the face value exceeds \u20b91.\",\r\n      \"It will split its shares, since the market price exceeds fifty times the face value and the face value is not less than \u20b91.\",\r\n      \"It will split only if the Board so decides after considering the depth of the market.\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: It will split its shares, since the market price exceeds fifty times the face value and the face value is not less than \u20b91.<\/b><br><br><b>Para 8.3 \u2013 splitting norm<\/b> \u2014 <i>A CPSE where market price or book value of its share exceeds 50 times of its face value will split-off its shares appropriately<\/i>, provided the existing face value is at least \u20b91. Fifty times \u20b910 is \u20b9500; the market price of \u20b9620 exceeds it, and the face value satisfies the \u20b91 floor. The test is disjunctive \u2014 market price or book value.\"\r\n  },\r\n  {\r\n    \"id\": 803017,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Norm)\\nA. Deliberation on the issue of bonus shares\\nB. Mandatory issue of bonus shares\\nC. Splitting of shares\\nD. Threshold in the superseded DPE guidelines on bonus shares\\nList-II (Trigger)\\n1. Reserves in excess of three times the paid-up capital\\n2. Defined reserves and surplus of ten times the paid-up equity share capital or more\\n3. Defined reserves and surplus of five times the paid-up equity share capital or more\\n4. Market price or book value exceeding fifty times the face value\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-3, B-2, C-4, 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-2, C-1, D-4\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: A-3, B-2, C-4, D-1.<\/b><br><br><b>The multiples distinguished<\/b> \u2014 Deliberation on bonus shares is required at five times the paid-up equity share capital (para 7.4); the issue becomes mandatory at <i>10 times of its paid up equity share capital<\/i> (para 7.5); shares are split where market price or book value exceeds fifty times the face value (para 8.3); and the superseded DPE guidelines had spoken of reserves in excess of three times the paid-up capital (para 7.1).\"\r\n  },\r\n  {\r\n    \"id\": 803018,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"A CPSE finds that the mandatory issue of bonus shares would conflict with the Act under which it was set up. Which one of the following is correct?\",\r\n    \"options\": [\r\n      \"The guidelines override the provisions of that Act.\",\r\n      \"The guidelines are subject to the provisions of that Act, as amended, and any other extant regulations or rules.\",\r\n      \"The conflict is resolved by the CPSE's Board of Directors.\",\r\n      \"The guidelines cease to apply to that CPSE altogether.\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: The guidelines are subject to the provisions of that Act, as amended, and any other extant regulations or rules.<\/b><br><br><b>Para 9.2<\/b> \u2014 The guidelines on dividend, bonus shares, buyback and splitting <i>would be subject to the provisions of the Act under which a CPSE has been set up, as amended from time to time, and any other extant regulations\/rules<\/i>. The same subordination appears in para 5.2, where the minimum dividend is subject to the maximum permitted under the law. Where compliance is not possible, specific exemption is sought from DIPAM.\"\r\n  },\r\n  {\r\n    \"id\": 803019,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Matter)\\nA. Approval of a dividend lower than the norm, after case-by-case analysis\\nB. Receipt of the report seeking exemption from the dividend norm\\nC. Grant of specific exemption from any of the guidelines\\nD. Annual survey that may capture the aspects of the guidelines\\nList-II (Authority)\\n1. Department of Public Enterprises\\n2. Financial Adviser of the administrative Ministry\\n3. Secretary, Department of Economic Affairs and Secretary, DIPAM\\n4. DIPAM, through the administrative Ministry\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-3, B-2, C-4, D-1\",\r\n      \"A-2, B-1, C-4, D-3\",\r\n      \"A-2, B-3, C-4, D-1\",\r\n      \"A-2, B-4, C-3, D-1\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: A-2, B-3, C-4, D-1.<\/b><br><br><b>Paras 5.3, 5.4, 9.3 and 9.4<\/b> \u2014 A lower dividend is analysed at the level of the administrative Ministry <i>with the approval of Financial Advisers<\/i>; the report for exemption from the dividend norm goes through the Ministry to the Secretaries of DEA and DIPAM before the end of the second quarter; specific exemption from any guideline is obtained from DIPAM through the administrative Ministry; and the Department of Public Enterprises may capture the guidelines in its annual survey.\"\r\n  },\r\n  {\r\n    \"id\": 803020,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"What is the minimum annual dividend that every CPSE is required to pay under the capital restructuring guidelines?\",\r\n    \"options\": [\r\n      \"30 per cent of profit after tax or 5 per cent of net-worth, whichever is lower\",\r\n      \"20 per cent of profit after tax or 4 per cent of net-worth, whichever is higher\",\r\n      \"50 per cent of profit after tax, irrespective of net-worth\",\r\n      \"30 per cent of profit after tax or 5 per cent of net-worth, whichever is higher\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 30 per cent of profit after tax or 5 per cent of net-worth, whichever is higher.<\/b><br><br><b>Para 5.2 \u2013 minimum dividend<\/b> \u2014 <i>Every CPSE would pay a minimum annual dividend of 30% of PAT or 5% of the net-worth, whichever is higher<\/i>, subject to the maximum dividend permitted under the law. A lower dividend is allowed only if justified after case-by-case analysis at the level of the administrative Ministry, with the approval of the Financial Adviser.\"\r\n  },\r\n  {\r\n    \"id\": 803021,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"A CPSE is required to exercise the option to buy back its shares when its net-worth and its cash and bank balance reach which thresholds?\",\r\n    \"options\": [\r\n      \"Net-worth of at least \u20b91,000 crore and cash and bank balance of over \u20b92,000 crore\",\r\n      \"Net-worth of at least \u20b95,000 crore and cash and bank balance of over \u20b91,000 crore\",\r\n      \"Net-worth of at least \u20b92,000 crore and cash and bank balance of over \u20b9500 crore\",\r\n      \"Net-worth of at least \u20b92,000 crore and cash and bank balance of over \u20b91,000 crore\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Net-worth of at least \u20b92,000 crore and cash and bank balance of over \u20b91,000 crore.<\/b><br><br><b>Para 6.4 \u2013 buyback norm<\/b> \u2014 <i>Every CPSE having net-worth of at least Rs. 2000 crore and cash and bank balance of over Rs. 1000 crore shall exercise the option to buy-back their shares<\/i>. Both conditions must be met together. Every CPSE must in any case deliberate the buyback parameters in its first Board meeting after the close of the financial year.\"\r\n  },\r\n  {\r\n    \"id\": 803022,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"A CPSE must issue bonus shares if its defined reserves and surplus equal or exceed how many times its paid-up equity share capital?\",\r\n    \"options\": [\r\n      \"3 times\",\r\n      \"5 times\",\r\n      \"10 times\",\r\n      \"50 times\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 10 times.<\/b><br><br><b>Para 7.5 \u2013 mandatory bonus issue<\/b> \u2014 Every CPSE shall issue bonus shares if its defined reserves and surplus is equal to or more than <i>10 times of its paid up equity share capital<\/i>. At five times or more it need only deliberate the issue and record reasons if it decides against it, while fifty times the face value is the trigger for splitting shares.\"\r\n  },\r\n  {\r\n    \"id\": 803023,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"When will a CPSE split its shares under the capital restructuring guidelines?\",\r\n    \"options\": [\r\n      \"When the market price or book value of its share exceeds 50 times its face value\",\r\n      \"When the market price of its share exceeds 10 times its face value\",\r\n      \"When its reserves exceed 50 times its paid-up capital\",\r\n      \"When its net-worth exceeds \u20b92,000 crore\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: When the market price or book value of its share exceeds 50 times its face value.<\/b><br><br><b>Para 8.3 \u2013 splitting<\/b> \u2014 <i>A CPSE where market price or book value of its share exceeds 50 times of its face value will split-off its shares appropriately<\/i>, provided the existing face value is at least \u20b91. Splitting aims to encourage small investors and to increase market depth, liquidity and trading volume; net-worth of \u20b92,000 crore is a buyback threshold, not a splitting one.\"\r\n  },\r\n  {\r\n    \"id\": 803024,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"For 'controlling interest' through voting rights under the capital restructuring guidelines, what share of the voting rights must be exercisable?\",\r\n    \"options\": [\r\n      \"More than 26 per cent\",\r\n      \"More than 33 per cent\",\r\n      \"More than 50 per cent\",\r\n      \"More than 75 per cent\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: More than 50 per cent.<\/b><br><br><b>Para 4.1.2 \u2013 controlling interest<\/b> \u2014 Controlling interest means control over the composition of the Board of Directors, or exercise or control of more than one-half of the total share capital, or the ability to exercise <i>more than 50 per cent voting rights<\/i> in the meeting of members, the Board or a similar executive structure. Any one of the three tests suffices.\"\r\n  },\r\n  {\r\n    \"id\": 803025,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"From whom must a CPSE unable to comply with any of the capital restructuring guidelines obtain specific exemption?\",\r\n    \"options\": [\r\n      \"Department of Public Enterprises, directly\",\r\n      \"Department of Investment and Public Asset Management, through the administrative Ministry\",\r\n      \"Department of Expenditure, through the Financial Adviser\",\r\n      \"The Board of Directors of the CPSE\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Department of Investment and Public Asset Management, through the administrative Ministry.<\/b><br><br><b>Para 9.3 \u2013 exemptions<\/b> \u2014 Where a CPSE cannot comply with any of the guidelines, specific exemption has to be obtained from DIPAM, Ministry of Finance, through the administrative Ministry, which refers the proposal <i>alongwith their opinion\/comments and concurrence of the Financial Adviser<\/i>. The Department of Public Enterprises only captures the guidelines in its annual survey.\"\r\n  },\r\n  {\r\n    \"id\": 803026,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"By when must a CPSE's report seeking exemption from the dividend norm be submitted to the Secretaries of the Department of Economic Affairs and DIPAM?\",\r\n    \"options\": [\r\n      \"Before the end of the first quarter of the financial year\",\r\n      \"Before the end of the second quarter of the financial year\",\r\n      \"Before the end of the third quarter of the financial year\",\r\n      \"Before the close of the financial year\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Before the end of the second quarter of the financial year.<\/b><br><br><b>Para 5.4 \u2013 timeline for exemption<\/b> \u2014 The analysis must show that retained funds augmenting net-worth are being optimally leveraged, and the report for exemption is submitted by the CPSE through its administrative Ministry to the Secretary, Department of Economic Affairs and the Secretary, DIPAM before the end of the second quarter of the financial year, in time for the year's dividend decisions.\"\r\n  },\r\n  {\r\n    \"id\": 803027,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"To which body corporate do the guidelines on dividend, bonus shares and buyback NOT apply?\",\r\n    \"options\": [\r\n      \"One prohibited from distributing profits to its members, or one with accumulated losses\",\r\n      \"An unlisted company\",\r\n      \"One with paid-up share capital below \u20b9100 crore\",\r\n      \"A subsidiary of another CPSE\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: One prohibited from distributing profits to its members, or one with accumulated losses.<\/b><br><br><b>Para 4.2 \u2013 exclusions<\/b> \u2014 The guidelines <i>shall not apply to the body corporate which is prohibited from distribution of profits to its members<\/i>, such as a section 8 company, or which has accumulated losses. The exclusion turns on the legal or financial inability to distribute profits, not on listing, size or corporate parentage, all of which are irrelevant to the guidelines.\"\r\n  },\r\n  {\r\n    \"id\": 803028,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"Why do the guidelines test dividend payout against net-worth rather than against paid-up share capital alone?\",\r\n    \"options\": [\r\n      \"Because dividend is legally payable only out of net-worth\",\r\n      \"Because paid-up capital is not disclosed in the accounts of unlisted CPSEs\",\r\n      \"Because the Companies Act, 2013 permits dividend only on net-worth\",\r\n      \"Because, although dividend is paid on paid-up capital, payout should be seen with reference to the return on shareholders' money, that is, net-worth\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Because, although dividend is paid on paid-up capital, payout should be seen with reference to the return on shareholders' money, that is, net-worth.<\/b><br><br><b>Para 5.1 \u2013 the reasoning<\/b> \u2014 <i>Although dividend is paid on paid up share capital, dividend payout should be seen with reference to return to shareholder's money, i.e. net-worth<\/i>. Return on net-worth in the form of dividend is treated as a parameter of investor confidence, to be compared with the alternative investment opportunities available to investors in the market.\"\r\n  },\r\n  {\r\n    \"id\": 803029,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"At what level, and with whose approval, is the analysis justifying a lower dividend by a CPSE undertaken?\",\r\n    \"options\": [\r\n      \"At the level of DIPAM, with the approval of its Secretary\",\r\n      \"At the level of the CPSE's Board of Directors alone\",\r\n      \"At the level of the C&AG, as part of supplementary audit\",\r\n      \"At the level of the administrative Ministry, with the approval of the Financial Adviser\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: At the level of the administrative Ministry, with the approval of the Financial Adviser.<\/b><br><br><b>Para 5.3<\/b> \u2014 A lower dividend may be paid only if justified after analysis <i>on a case to case basis at the level of administrative Ministry\/Department with the approval of Financial Advisers<\/i>. The Secretaries of the Department of Economic Affairs and DIPAM come in at the next stage, when a report seeking exemption from the dividend norm is submitted.\"\r\n  },\r\n  {\r\n    \"id\": 803030,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"In deliberating buyback of shares, with reference to how many preceding years is a CPSE's committed capital expenditure to be seen?\",\r\n    \"options\": [\r\n      \"One year\",\r\n      \"Two years\",\r\n      \"Three years\",\r\n      \"Five years\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Three years.<\/b><br><br><b>Para 6.3 \u2013 buyback parameters<\/b> \u2014 Every CPSE <i>shall look into and analyse\/deliberate in first Board meeting after the closure of the financial year<\/i> its cash and bank balance, CAPEX and business expansion needs, committed CAPEX being seen with reference to the last three years, net-worth, borrowing capacity, other commitments, receivables and contingent liabilities, and the market price or book value of the share.\"\r\n  },\r\n  {\r\n    \"id\": 803031,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"Why do the guidelines require cash-rich CPSEs to consider buyback of shares?\",\r\n    \"options\": [\r\n      \"Because buyback improves investors' confidence and is likely to help raise capital later for expansion, supporting market capitalisation\",\r\n      \"Because buyback reduces the Government's shareholding and advances disinvestment targets\",\r\n      \"Because buyback is the only lawful way to return surplus funds to shareholders\",\r\n      \"Because buyback reduces the dividend liability in later years\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Because buyback improves investors' confidence and is likely to help raise capital later for expansion, supporting market capitalisation.<\/b><br><br><b>Para 6.2 \u2013 rationale for buyback<\/b> \u2014 Some CPSEs cannot deploy their cash and bank balances in viable business expansion, and in such cases buyback <i>improves investors' confidence in the company<\/i> and is likely to help it raise capital in future when funds are needed for expansion or diversification, thereby supporting its market capitalisation in the company's long-term interest.\"\r\n  },\r\n  {\r\n    \"id\": 803032,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"A CPSE's defined reserves and surplus equal twelve times its paid-up equity share capital. What must it do under the guidelines?\",\r\n    \"options\": [\r\n      \"Merely deliberate the issue of bonus shares and record reasons if it decides against them\",\r\n      \"Issue bonus shares\",\r\n      \"Buy back its shares instead\",\r\n      \"Split its shares\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Issue bonus shares.<\/b><br><br><b>Para 7.5 \u2013 the mandatory threshold<\/b> \u2014 Every CPSE shall issue bonus shares if its defined reserves and surplus is equal to or more than <i>10 times of its paid up equity share capital<\/i>. At twelve times, the discretion available in the five-to-ten-times band is exhausted and the issue becomes mandatory; buyback and splitting are governed by separate thresholds.\"\r\n  },\r\n  {\r\n    \"id\": 803033,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"What does 'defined reserves and surplus' mean for the purposes of the guidelines on bonus shares?\",\r\n    \"options\": [\r\n      \"All reserves in the balance sheet, including revaluation reserve\",\r\n      \"Free reserves and retained earnings only\",\r\n      \"Free reserves, the share premium account and the capital redemption reserve account\",\r\n      \"The excess of net-worth over paid-up equity share capital\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Free reserves, the share premium account and the capital redemption reserve account.<\/b><br><br><b>Para 7.6 \u2013 definition<\/b> \u2014 <i>Defined reserves and surplus would mean free reserves, the share premium account and the capital redemption reserve account<\/i>. The five-times and ten-times multiples of paid-up equity share capital, which trigger deliberation and mandatory issue of bonus shares respectively, are tested against this figure, not against all reserves in the balance sheet.\"\r\n  },\r\n  {\r\n    \"id\": 803034,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"According to the guidelines, how does the issue of bonus shares help CPSEs?\",\r\n    \"options\": [\r\n      \"It reduces the Government's dividend income in the short term\",\r\n      \"It increases the face value of the shares held by the Government\",\r\n      \"It converts free reserves into borrowings\",\r\n      \"It brings about a balance between paid-up capital and accumulated reserves and elicits good public response to their equity issues and market capitalisation\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: It brings about a balance between paid-up capital and accumulated reserves and elicits good public response to their equity issues and market capitalisation.<\/b><br><br><b>Para 7.3 \u2013 rationale for bonus shares<\/b> \u2014 The Government has underlined the desirability of CPSEs capitalising part of their large reserves, since the issue of bonus shares <i>helps in bringing about a balance between paid up capital & accumulated reserves<\/i> and elicits good public response to their equity issues and market capitalisation. Face value and borrowings are unaffected by a bonus issue.\"\r\n  },\r\n  {\r\n    \"id\": 803035,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"What rationale do the guidelines give for splitting of shares?\",\r\n    \"options\": [\r\n      \"To encourage participation of small investors and increase market depth, liquidity and trading volume, since high share prices sometimes deter investors\",\r\n      \"To increase the net-worth available for dividend\",\r\n      \"To avoid the mandatory issue of bonus shares\",\r\n      \"To meet a precondition for buyback under the Companies Act, 2013\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: To encourage participation of small investors and increase market depth, liquidity and trading volume, since high share prices sometimes deter investors.<\/b><br><br><b>Para 8.2 \u2013 rationale for splitting<\/b> \u2014 The Government has endeavoured to <i>encourage participation of small investors in the capital market<\/i> so as to increase the depth of the market, liquidity and trading volume, but a high share price sometimes acts as a deterrent. Splitting lowers the price per share without changing net-worth, and has no bearing on bonus issues or buyback.\"\r\n  },\r\n  {\r\n    \"id\": 803036,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"What must the administrative Ministry enclose when referring a CPSE's proposal for exemption from the capital restructuring guidelines to DIPAM?\",\r\n    \"options\": [\r\n      \"The certificate of the CPSE's statutory auditor\",\r\n      \"Its own opinion or comments and the concurrence of the Financial Adviser\",\r\n      \"A resolution of the CPSE's annual general meeting\",\r\n      \"The recommendation of the Department of Public Enterprises\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Its own opinion or comments and the concurrence of the Financial Adviser.<\/b><br><br><b>Para 9.3<\/b> \u2014 The administrative Ministry ensures compliance with the guidelines and refers proposals for exemption to DIPAM <i>alongwith their opinion\/comments and concurrence of the Financial Adviser<\/i>. It thus carries a twofold responsibility: securing compliance in the first place, and forwarding exemption proposals with a reasoned view of its own.\"\r\n  },\r\n  {\r\n    \"id\": 803037,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"Which Department conducts the annual survey whose format may be modified to capture the aspects of the capital restructuring guidelines?\",\r\n    \"options\": [\r\n      \"Department of Investment and Public Asset Management\",\r\n      \"Department of Economic Affairs\",\r\n      \"Department of Public Enterprises\",\r\n      \"Controller General of Accounts\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Department of Public Enterprises.<\/b><br><br><b>Para 9.4<\/b> \u2014 <i>The Department of Public Enterprises (DPE), which conducts an annual survey<\/i>, may modify its format to capture the various aspects of the guidelines for efficient management of the Government's investment in CPSEs, and its findings may be incorporated in the annual publication 'Public Enterprises Survey'. Exemptions, by contrast, are granted by DIPAM.\"\r\n  },\r\n  {\r\n    \"id\": 803038,\r\n    \"chapter\": \"CH 8: ANNEXURE 3 \u2013 DIPAM GUIDELINES ON CAPITAL RESTRUCTURING OF CPSEs\",\r\n    \"question\": \"Which one of the following statements about the capital restructuring guidelines is NOT correct?\",\r\n    \"options\": [\r\n      \"Every CPSE would pay a minimum annual dividend of 30 per cent of profit after tax or 5 per cent of net-worth, whichever is higher.\",\r\n      \"Every CPSE with net-worth of at least \u20b92,000 crore and cash and bank balance of over \u20b91,000 crore shall exercise the option to buy back its shares.\",\r\n      \"A CPSE whose share's market price or book value exceeds fifty times its face value will split its shares, provided the face value is not less than \u20b91.\",\r\n      \"Every CPSE shall issue bonus shares if its defined reserves and surplus equal or exceed five times its paid-up equity share capital.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Every CPSE shall issue bonus shares if its defined reserves and surplus equal or exceed five times its paid-up equity share capital.<\/b><br><br><b>The two bonus thresholds<\/b> \u2014 At five times the paid-up equity share capital the obligation is only to <i>look into and analyze\/deliberate<\/i> the issue and to record reasons if bonus shares are not issued (para 7.4); it is at ten times or more that every CPSE shall issue bonus shares (para 7.5). The other statements correctly reproduce paras 5.2, 6.4 and 8.3.\"\r\n  },\r\n  {\r\n    \"id\": 807001,\r\n    \"chapter\": \"CH 8: ANNEXURE 7 \u2013 GUIDELINES FOR PREPARATION OF FRBM STATEMENTS\",\r\n    \"question\": \"With what object does the Fiscal Responsibility and Budget Management Act, 2003 provide a framework for reducing the deficit and debt of the Central Government to sustainable levels?\",\r\n    \"options\": [\r\n      \"To ensure inter-generational equity in fiscal management and long-term macro-economic stability\",\r\n      \"To ensure uniformity in the accounting practices of the Union and the States\",\r\n      \"To eliminate the revenue deficit within five years\",\r\n      \"To secure parliamentary control over the Government's borrowing programme\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: To ensure inter-generational equity in fiscal management and long-term macro-economic stability.<\/b><br><br><b>Object of the FRBM Act<\/b> \u2014 The Act provides a legislative framework for reducing the deficit and debt of the Central Government to a sustainable level <i>so as to ensure inter-generational equity in fiscal management and long term macro-economic stability<\/i>. Deficit-reduction targets are the means the Act employs, not its object; accounting uniformity and parliamentary control of borrowing rest on other provisions.\"\r\n  },\r\n  {\r\n    \"id\": 807002,\r\n    \"chapter\": \"CH 8: ANNEXURE 7 \u2013 GUIDELINES FOR PREPARATION OF FRBM STATEMENTS\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Paragraph of the Macro-Economic Framework Statement)\\nA. Overview of the Economy\\nB. External Sector\\nC. Central Government Finances\\nD. Prospects\\nList-II (Content)\\n1. Analysis of trends in revenue collections and expenditure, with fiscal deficit and debt indicators\\n2. Trends in exports, imports, foreign exchange reserves, current account balance and balance of payments\\n3. Synoptic analysis of trends in growth rates, prices, output, the external sector, and money and capital markets\\n4. Assessment of growth prospects based on the trends presented in the earlier sections\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-3, B-2, C-4, D-1\",\r\n      \"A-3, B-2, C-1, D-4\",\r\n      \"A-1, B-2, C-3, D-4\",\r\n      \"A-3, B-1, C-2, D-4\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: A-3, B-2, C-1, D-4.<\/b><br><br><b>Paragraphs of the Macro-Economic Framework Statement<\/b> \u2014 The Overview <i>shall contain a synoptic analysis of trends in growth rates, prices, output, external sector, money and capital markets<\/i>; the External Sector paragraph presents trends in exports, imports, reserves, the current account and the balance of payments; Central Government Finances analyses revenue collections and expenditure with deficit and debt indicators; and Prospects assesses growth on the basis of the trends presented in the earlier sections.\"\r\n  },\r\n  {\r\n    \"id\": 807003,\r\n    \"chapter\": \"CH 8: ANNEXURE 7 \u2013 GUIDELINES FOR PREPARATION OF FRBM STATEMENTS\",\r\n    \"question\": \"Consider the following statements regarding the sub-paragraph on Tax Policy in the Medium Term Fiscal Policy cum Fiscal Policy Strategy Statement:\\n1. It presents the major changes proposed in direct and indirect taxes for the ensuing year.\\n2. It contains an assessment of income tax exemption limits and how far they relate to per capita income.\\n3. It contains an assessment of the principles regarding benefits and the target group of beneficiaries of expenditure.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 1 and 2 only.<\/b><br><br><b>Tax Policy sub-paragraph<\/b> \u2014 It presents the major proposed changes in direct and indirect taxes and contains <i>an assessment of income tax exemption limits and how far it relates to per capita income<\/i>, together with the principles regarding tax exemptions and the target group for exemptions. Statement 3 belongs to the Expenditure Policy sub-paragraph, which assesses the principles regarding the benefits and the target group of beneficiaries.\"\r\n  },\r\n  {\r\n    \"id\": 807004,\r\n    \"chapter\": \"CH 8: ANNEXURE 7 \u2013 GUIDELINES FOR PREPARATION OF FRBM STATEMENTS\",\r\n    \"question\": \"In which sub-paragraph of the Medium Term Fiscal Policy cum Fiscal Policy Strategy Statement are the principles regarding average maturity structure and bunching of repayments indicated?\",\r\n    \"options\": [\r\n      \"Tax Policy\",\r\n      \"Contingent and Other Liabilities\",\r\n      \"Pricing of Administered Goods\",\r\n      \"Government Borrowings, Lending and Investment\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Government Borrowings, Lending and Investment.<\/b><br><br><b>Government Borrowings, Lending and Investment<\/b> \u2014 This sub-paragraph indicates the policy on internal and external debt, Government lending and investments, <i>including principles regarding average maturity structure, bunching of repayments<\/i>. Easing the bunching of repayments is also the object of the switch and buyback operations that the Government carries out in consultation with the Reserve Bank.\"\r\n  },\r\n  {\r\n    \"id\": 807005,\r\n    \"chapter\": \"CH 8: ANNEXURE 7 \u2013 GUIDELINES FOR PREPARATION OF FRBM STATEMENTS\",\r\n    \"question\": \"In the sub-paragraph on Contingent and Other Liabilities, on what is particular emphasis placed?\",\r\n    \"options\": [\r\n      \"Guarantees which have potential budgetary implications\",\r\n      \"Subsidies which may exceed the budgetary provision\",\r\n      \"Arrears of non-tax revenue that may prove irrecoverable\",\r\n      \"Unspent balances lying with implementing agencies\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Guarantees which have potential budgetary implications.<\/b><br><br><b>Contingent and Other Liabilities<\/b> \u2014 Any change in the policy on contingent and other liabilities, <i>and in particular guarantees which have the potential budgetary implications<\/i>, is to be indicated. Guarantees are also disclosed in a separate FRBM statement extracted from the Register of Guarantees and classified into the classes laid down in the General Financial Rules.\"\r\n  },\r\n  {\r\n    \"id\": 807006,\r\n    \"chapter\": \"CH 8: ANNEXURE 7 \u2013 GUIDELINES FOR PREPARATION OF FRBM STATEMENTS\",\r\n    \"question\": \"Consider the following:\\n1. Resource mobilisation for the ensuing year through tax, non-tax and other receipts\\n2. The broad principles underlying expenditure management during the ensuing year\\n3. Any change proposed in the pricing of administered products\\nWhich of the above are to be spelt out under 'Strategic Priorities for the Ensuing Year'?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 1 and 2 only.<\/b><br><br><b>Strategic Priorities for the Ensuing Year<\/b> \u2014 This section spells out resource mobilisation through tax, non-tax and other receipts, <i>the broad principles underlying the expenditure management<\/i>, and the priorities for management of public debt in the ensuing year. Statement 3 is wrong: any change proposed in the pricing of administered products, including progress towards market-based principles, is spelt out in the separate sub-paragraph 'Pricing of Administered Goods'.\"\r\n  },\r\n  {\r\n    \"id\": 807007,\r\n    \"chapter\": \"CH 8: ANNEXURE 7 \u2013 GUIDELINES FOR PREPARATION OF FRBM STATEMENTS\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Content)\\nA. Money supply, bank deposits and credit, and capital-market developments\\nB. Overall growth of the economy and its sectoral composition\\nC. Policy on internal and external debt, Government lending and investments\\nD. Priorities relating to management of public debt during the ensuing year\\nList-II (Where presented)\\n1. 'Government Borrowings, Lending and Investment', in the Medium Term Fiscal Policy cum Fiscal Policy Strategy Statement\\n2. 'Money, Banking and Capital Markets', in the Macro-Economic Framework Statement\\n3. 'GDP Growth', in the Macro-Economic Framework Statement\\n4. 'Strategic Priorities for the Ensuing Year', in the Medium Term Fiscal Policy cum Fiscal Policy Strategy Statement\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-2, B-3, C-4, D-1\",\r\n      \"A-2, B-3, C-1, D-4\",\r\n      \"A-2, B-1, C-3, D-4\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: A-2, B-3, C-1, D-4.<\/b><br><br><b>Locating the content<\/b> \u2014 Money supply, bank deposits and credit, and capital-market developments belong to 'Money, Banking and Capital Markets', and overall growth with its sectoral composition to 'GDP Growth', both in the Macro-Economic Framework Statement. Debt, lending and investment policy belongs to 'Government Borrowings, Lending and Investment', and the priorities for public-debt management to 'Strategic Priorities for the Ensuing Year', both in the Medium Term Fiscal Policy cum Fiscal Policy Strategy Statement.\"\r\n  },\r\n  {\r\n    \"id\": 807008,\r\n    \"chapter\": \"CH 8: ANNEXURE 7 \u2013 GUIDELINES FOR PREPARATION OF FRBM STATEMENTS\",\r\n    \"question\": \"In which year was the Fiscal Responsibility and Budget Management Act enacted?\",\r\n    \"options\": [\r\n      \"2000\",\r\n      \"2003\",\r\n      \"2004\",\r\n      \"2008\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 2003.<\/b><br><br><b>FRBM Act, 2003<\/b> \u2014 The Act provides a legislative framework for reducing the deficit and debt of the Central Government to a sustainable level <i>so as to ensure inter-generational equity in fiscal management and long term macro-economic stability<\/i>. The FRBM Rules followed in 2004, prescribing the formats of the Macro-Economic Framework Statement and the disclosure statements presented with the Budget.\"\r\n  },\r\n  {\r\n    \"id\": 807009,\r\n    \"chapter\": \"CH 8: ANNEXURE 7 \u2013 GUIDELINES FOR PREPARATION OF FRBM STATEMENTS\",\r\n    \"question\": \"In which Budget statement is the sub-paragraph 'Pricing of Administered Goods' contained?\",\r\n    \"options\": [\r\n      \"Macro-Economic Framework Statement\",\r\n      \"Medium-term Expenditure Framework Statement\",\r\n      \"Statement of Budget Estimates\",\r\n      \"Medium Term Fiscal Policy cum Fiscal Policy Strategy Statement\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Medium Term Fiscal Policy cum Fiscal Policy Strategy Statement.<\/b><br><br><b>Pricing of Administered Goods<\/b> \u2014 This sub-paragraph of 'Fiscal Policy and Fiscal Outlook' in the Medium Term Fiscal Policy cum Fiscal Policy Strategy Statement spells out any change proposed in the pricing of administered products, including progress towards market-based principles. The Macro-Economic Framework Statement, whose Overview <i>shall contain a synoptic analysis of trends in growth rates, prices, output, external sector, money and capital markets<\/i>, does not deal with administered prices.\"\r\n  },\r\n  {\r\n    \"id\": 807010,\r\n    \"chapter\": \"CH 8: ANNEXURE 7 \u2013 GUIDELINES FOR PREPARATION OF FRBM STATEMENTS\",\r\n    \"question\": \"Where is the format of the Macro-Economic Framework Statement prescribed?\",\r\n    \"options\": [\r\n      \"In the FRBM Rules\",\r\n      \"In the FRBM Act, 2003 itself\",\r\n      \"In the Budget Circular issued each year\",\r\n      \"In the General Financial Rules, 2017\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: In the FRBM Rules.<\/b><br><br><b>Format of the Statement<\/b> \u2014 The FRBM Act requires the Macro-Economic Framework Statement to contain an assessment of the growth prospects of the economy with the underlying assumptions, but it is <i>the format of the Macro Economic Framework Statement as prescribed in the FRBM Rules<\/i> that governs its paragraph-by-paragraph structure, from the Overview of the Economy to Prospects.\"\r\n  },\r\n  {\r\n    \"id\": 807011,\r\n    \"chapter\": \"CH 8: ANNEXURE 7 \u2013 GUIDELINES FOR PREPARATION OF FRBM STATEMENTS\",\r\n    \"question\": \"Which paragraph of the Macro-Economic Framework Statement contains a synoptic analysis of trends in growth rates, prices, output, the external sector, and money and capital markets?\",\r\n    \"options\": [\r\n      \"GDP Growth\",\r\n      \"Central Government Finances\",\r\n      \"Overview of the Economy\",\r\n      \"Prospects\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Overview of the Economy.<\/b><br><br><b>Overview of the Economy<\/b> \u2014 This opening paragraph <i>shall contain a synoptic analysis of trends in growth rates, prices, output, external sector, money and capital markets<\/i>, with key macro-economic indicators in the appended format. The later paragraphs take up GDP growth, the external sector, money and banking and Central Government finances individually, and the Statement closes with 'Prospects'.\"\r\n  },\r\n  {\r\n    \"id\": 807012,\r\n    \"chapter\": \"CH 8: ANNEXURE 7 \u2013 GUIDELINES FOR PREPARATION OF FRBM STATEMENTS\",\r\n    \"question\": \"Under which paragraph of the Macro-Economic Framework Statement are trends in exports, imports, foreign exchange reserves, current account balance and balance of payments presented?\",\r\n    \"options\": [\r\n      \"Overview of the Economy\",\r\n      \"Money, Banking and Capital Markets\",\r\n      \"Prospects\",\r\n      \"External Sector\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: External Sector.<\/b><br><br><b>External Sector<\/b> \u2014 <i>Under this paragraph, trends in exports, imports, foreign exchange reserves, current account balance and balance of payments shall be presented<\/i>. The external sector also figures in outline in the synoptic Overview of the Economy, but its detailed treatment belongs to this paragraph, while monetary developments go under 'Money, Banking and Capital Markets'.\"\r\n  },\r\n  {\r\n    \"id\": 807013,\r\n    \"chapter\": \"CH 8: ANNEXURE 7 \u2013 GUIDELINES FOR PREPARATION OF FRBM STATEMENTS\",\r\n    \"question\": \"Consider the following:\\n1. An analysis of trends in revenue collections and expenditure\\n2. Trends in important fiscal deficit and debt indicators\\n3. An assessment of growth prospects along with the underlying assumptions\\nWhich of the above are presented under the paragraph 'Central Government Finances' in the Macro-Economic Framework Statement?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 2 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 1 and 2 only.<\/b><br><br><b>Central Government Finances<\/b> \u2014 Under this paragraph <i>an analysis of trends in revenue collections and expenditure shall be presented<\/i>, together with trends in important fiscal deficit and debt indicators in the appended format. The assessment of growth prospects with the underlying assumptions belongs to the concluding paragraph, 'Prospects', which is based on the trends presented in the earlier sections.\"\r\n  },\r\n  {\r\n    \"id\": 807014,\r\n    \"chapter\": \"CH 8: ANNEXURE 7 \u2013 GUIDELINES FOR PREPARATION OF FRBM STATEMENTS\",\r\n    \"question\": \"On what is the assessment in the 'Prospects' paragraph of the Macro-Economic Framework Statement based?\",\r\n    \"options\": [\r\n      \"The trends presented in the earlier sections of the Statement\",\r\n      \"The targets set in the Medium-term Expenditure Framework Statement\",\r\n      \"The recommendations of the Finance Commission\",\r\n      \"The projections of the Reserve Bank's monetary policy statement\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The trends presented in the earlier sections of the Statement.<\/b><br><br><b>Prospects<\/b> \u2014 The concluding paragraph assesses the growth prospects of the economy on the basis of the trends presented in the earlier sections of the Statement \u2014 the Overview, GDP Growth, External Sector, Money, Banking and Capital Markets, and Central Government Finances \u2014 along with the underlying assumptions. The MTEF and the Finance Commission's recommendations are separate instruments.\"\r\n  },\r\n  {\r\n    \"id\": 807015,\r\n    \"chapter\": \"CH 8: ANNEXURE 7 \u2013 GUIDELINES FOR PREPARATION OF FRBM STATEMENTS\",\r\n    \"question\": \"In which sub-paragraph of the Medium Term Fiscal Policy cum Fiscal Policy Strategy Statement must any proposed change in the pricing of administered products be spelt out?\",\r\n    \"options\": [\r\n      \"Expenditure Policy\",\r\n      \"Pricing of Administered Goods\",\r\n      \"Strategic Priorities for the Ensuing Year\",\r\n      \"Government Borrowings, Lending and Investment\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Pricing of Administered Goods.<\/b><br><br><b>Pricing of Administered Goods<\/b> \u2014 <i>Any change proposed in the pricing of administered products, including the progress towards market-based principles shall be spelt out<\/i> in this sub-paragraph. It is one of the sub-paragraphs making up 'Fiscal Policy and Fiscal Outlook', alongside tax policy, expenditure policy, government borrowings, lending and investment, and contingent and other liabilities.\"\r\n  },\r\n  {\r\n    \"id\": 807016,\r\n    \"chapter\": \"CH 8: ANNEXURE 7 \u2013 GUIDELINES FOR PREPARATION OF FRBM STATEMENTS\",\r\n    \"question\": \"Which one of the following statements about the FRBM statements presented with the Budget is NOT correct?\",\r\n    \"options\": [\r\n      \"The Macro-Economic Framework Statement assesses the growth prospects of the economy with the underlying assumptions.\",\r\n      \"The Medium Term Fiscal Policy cum Fiscal Policy Strategy Statement sets fiscal indicators as rolling targets in relation to GDP.\",\r\n      \"The Macro-Economic Framework Statement contains the sub-paragraph on Pricing of Administered Goods.\",\r\n      \"Both Statements are presented to Parliament along with the Budget.\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: The Macro-Economic Framework Statement contains the sub-paragraph on Pricing of Administered Goods.<\/b><br><br><b>Allocating the content correctly<\/b> \u2014 'Pricing of Administered Goods' is a sub-paragraph of 'Fiscal Policy and Fiscal Outlook' in the Medium Term Fiscal Policy cum Fiscal Policy Strategy Statement. The Macro-Economic Framework Statement has six paragraphs \u2014 Overview of the Economy, GDP Growth, External Sector, Money, Banking and Capital Markets, Central Government Finances, and Prospects \u2014 none dealing with administered prices.\"\r\n  },\r\n  {\r\n    \"id\": 808001,\r\n    \"chapter\": \"CH 8: ANNEXURE 8 \u2013 BUDGET IN PARLIAMENT\",\r\n    \"question\": \"After the Finance Minister's reply to the General Discussion, both Houses adjourn for about a month from mid-February. What is the purpose of this recess?\",\r\n    \"options\": [\r\n      \"To enable the Department-Related Standing Committees to consider the Demands for Grants and prepare their reports\",\r\n      \"To enable the Ministry of Finance to finalise the Revised Estimates\",\r\n      \"To enable the Public Accounts Committee to examine the Appropriation Accounts\",\r\n      \"To enable the C&AG to complete the audit of the previous year's accounts\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: To enable the Department-Related Standing Committees to consider the Demands for Grants and prepare their reports.<\/b><br><br><b>The recess<\/b> \u2014 Both Houses adjourn <i>for approximately one month from mid-February<\/i> so that the Department-Related Parliamentary Standing Committees can consider the Demands for Grants of the Ministries and prepare their reports, which are laid before the Demands are discussed and voted. The Revised Estimates are settled before the Budget is presented, and the Public Accounts Committee's work concerns past accounts.\"\r\n  },\r\n  {\r\n    \"id\": 808002,\r\n    \"chapter\": \"CH 8: ANNEXURE 8 \u2013 BUDGET IN PARLIAMENT\",\r\n    \"question\": \"Arrange the following stages of the Budget in Parliament in the correct sequence:\\n1. Discussion and voting on the Demands of selected Ministries, followed by the guillotine\\n2. General Discussion on the Budget in both Houses\\n3. Recess for consideration of the Demands by the Department-Related Standing Committees\\n4. Passing of the Appropriation Bill\\nWhich one of the following is the correct sequence?\",\r\n    \"options\": [\r\n      \"2-4-1-3\",\r\n      \"2-3-1-4\",\r\n      \"2-1-3-4\",\r\n      \"3-2-1-4\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 2-3-1-4.<\/b><br><br><b>Schedule of the Budget in Parliament<\/b> \u2014 After presentation, the General Discussion is held in both Houses and the Finance Minister replies; the Houses then adjourn <i>for approximately one month from mid-February<\/i> for the Standing Committees; the Demands of selected Ministries are discussed and voted and the rest guillotined; and the Appropriation Bill is passed, the President's assent to the Appropriation and Finance Bills following in the fourth week of March.\"\r\n  },\r\n  {\r\n    \"id\": 808003,\r\n    \"chapter\": \"CH 8: ANNEXURE 8 \u2013 BUDGET IN PARLIAMENT\",\r\n    \"question\": \"Normally, in which week of March is the President's assent to the Appropriation Bill and the Finance Bill obtained?\",\r\n    \"options\": [\r\n      \"First week\",\r\n      \"Second week\",\r\n      \"Third week\",\r\n      \"Fourth week\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Fourth week.<\/b><br><br><b>Schedule of the Budget in Parliament<\/b> \u2014 After the General Discussion and a recess of <i>approximately one month from mid-February<\/i> for the Standing Committees, the Demands are discussed and voted and the rest guillotined, the Appropriation Bill and the Finance Bill are passed, and the President's assent to both is normally obtained in the fourth week of March, before the new financial year begins.\"\r\n  },\r\n  {\r\n    \"id\": 811001,\r\n    \"chapter\": \"CH 8: ANNEXURE 11 \u2013 CONTINGENCY FUND OF INDIA RULES\",\r\n    \"question\": \"Suppose the corpus of the Contingency Fund of India is \u20b930,000 crore. Up to what amount can releases be made with the approval of the Secretary, Department of Expenditure alone?\",\r\n    \"options\": [\r\n      \"\u20b97,500 crore\",\r\n      \"\u20b912,000 crore\",\r\n      \"\u20b915,000 crore\",\r\n      \"\u20b930,000 crore\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: \u20b912,000 crore.<\/b><br><br><b>Rule 3 \u2013 the forty per cent limit<\/b> \u2014 <i>An amount equivalent to forty per cent of the Fund corpus shall be placed at the disposal of Secretary, Ministry of Finance, Department of Expenditure<\/i> for meeting unforeseen expenditure; forty per cent of \u20b930,000 crore is \u20b912,000 crore. \u20b97,500 crore and \u20b915,000 crore apply twenty-five and fifty per cent, and \u20b930,000 crore ignores the limit altogether. Beyond \u20b912,000 crore, releases also need the approval of the Secretary, Department of Economic Affairs.\"\r\n  },\r\n  {\r\n    \"id\": 811002,\r\n    \"chapter\": \"CH 8: ANNEXURE 11 \u2013 CONTINGENCY FUND OF INDIA RULES\",\r\n    \"question\": \"Consider the following statements regarding the Contingency Fund of India Rules:\\n1. The Fund is held on behalf of the President by the Secretary, Department of Economic Affairs.\\n2. Applications for advances for new loans are made to the Secretary, Department of Expenditure.\\n3. Releases beyond the amount placed at the disposal of the Secretary, Department of Expenditure require the approval of the Secretary, Department of Economic Affairs after that of the Secretary, Department of Expenditure.\\nWhich of the statements given above 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\": 2,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br><b>Rules 2, 3 and 5<\/b> \u2014 <i>The Contingency Fund of India shall be held on behalf of the President by the Secretary to the Government of India, Ministry of Finance, Department of Economic Affairs<\/i>, and releases beyond forty per cent of the corpus need the approval of the Secretary, Economic Affairs after that of the Secretary, Expenditure. Statement 2 is wrong: ordinary applications go to the Secretary, Department of Expenditure, but applications for advances of new loans go to the Secretary, Department of Economic Affairs.\"\r\n  },\r\n  {\r\n    \"id\": 811003,\r\n    \"chapter\": \"CH 8: ANNEXURE 11 \u2013 CONTINGENCY FUND OF INDIA RULES\",\r\n    \"question\": \"Consider the following:\\n1. Brief particulars of the additional expenditure involved\\n2. The circumstances in which provision could not be included in the Budget\\n3. Why its postponement is not possible\\n4. A certificate of the C&AG that the expenditure is unforeseen\\nWhich of the above must an application for an advance from the Contingency Fund contain?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 3 and 4 only\",\r\n      \"1, 2 and 3 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 1, 2 and 3 only.<\/b><br><br><b>Rule 4 \u2013 contents of the application<\/b> \u2014 The application gives brief particulars of the additional expenditure, <i>the circumstances in which provision could not be included in the budget<\/i>, why postponement is not possible, the amount required with the full cost of the proposal for the year, and the grant under which supplementary provision will eventually be obtained. No certificate from the C&AG is required; audit follows the expenditure rather than preceding it.\"\r\n  },\r\n  {\r\n    \"id\": 811004,\r\n    \"chapter\": \"CH 8: ANNEXURE 11 \u2013 CONTINGENCY FUND OF INDIA RULES\",\r\n    \"question\": \"For what purpose may advances be made from the Contingency Fund of India under its Rules?\",\r\n    \"options\": [\r\n      \"Unforeseen expenditure, but not expenditure on a new service\",\r\n      \"Any expenditure for which the budget provision proves insufficient, whether foreseen or not\",\r\n      \"Only expenditure charged on the Consolidated Fund of India\",\r\n      \"Unforeseen expenditure, including expenditure on a new service not contemplated in the annual financial statement\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Unforeseen expenditure, including expenditure on a new service not contemplated in the annual financial statement.<\/b><br><br><b>Rule 6<\/b> \u2014 <i>Advances from the Fund shall be made for the purpose of meeting unforeseen expenditure including expenditure on a new service not contemplated in the annual financial statement<\/i>. The Fund thus expressly covers a new service \u2014 the very case in which parliamentary authorisation would otherwise be needed before spending \u2014 but not expenditure that was foreseen and simply under-provided.\"\r\n  },\r\n  {\r\n    \"id\": 811005,\r\n    \"chapter\": \"CH 8: ANNEXURE 11 \u2013 CONTINGENCY FUND OF INDIA RULES\",\r\n    \"question\": \"When need expenditure financed from a Contingency Fund advance NOT be regularised through Supplementary Estimates?\",\r\n    \"options\": [\r\n      \"When the advance has been resumed to the Contingency Fund in accordance with the Rules\",\r\n      \"When the advance is within the limit placed at the disposal of the Secretary, Department of Expenditure\",\r\n      \"When the expenditure relates to a new service\",\r\n      \"When the C&AG certifies that regularisation is unnecessary\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: When the advance has been resumed to the Contingency Fund in accordance with the Rules.<\/b><br><br><b>Rule 8(1)<\/b> \u2014 <i>All expenditure so financed shall be regularised through the Supplementary Estimates presented to Parliament unless such advance has been resumed to the Contingency Fund<\/i> in accordance with the Rules. Neither the size of the advance nor the nature of the service makes any difference, and the C&AG has no power to dispense with regularisation.\"\r\n  },\r\n  {\r\n    \"id\": 811006,\r\n    \"chapter\": \"CH 8: ANNEXURE 11 \u2013 CONTINGENCY FUND OF INDIA RULES\",\r\n    \"question\": \"Consider the following statements regarding the notes appended to Estimates presented to Parliament for expenditure financed from the Contingency Fund:\\n1. Where the cost of a new service can be met partly from savings within the grant, no vote of Parliament is required for any part of it.\\n2. The note states that a sum has been advanced from the Fund and that an equivalent amount is required to enable repayment to be made to it.\\nWhich of the statements given above 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\": 1,\r\n    \"explanation\": \"<b>Correct answer: 2 only.<\/b><br><br><b>Notes under Rule 8(1)<\/b> \u2014 The note states that a sum <i>has been advanced from the Contingency Fund<\/i> in a stated month and that <i>an equivalent amount is required to enable repayment to be made to that Fund<\/i>. Statement 1 is wrong: even where savings within the grant are available, a new service needs Parliament's approval \u2014 a token vote where the whole amount can be found from savings, and a vote for the balance where only part can be so found.\"\r\n  },\r\n  {\r\n    \"id\": 811007,\r\n    \"chapter\": \"CH 8: ANNEXURE 11 \u2013 CONTINGENCY FUND OF INDIA RULES\",\r\n    \"question\": \"Consider the following statements regarding resumption of Contingency Fund advances:\\n1. When Parliament authorises the additional expenditure by a Supplementary Appropriation Act, the advances are resumed to the full extent of the appropriation, whether made before or after the Supplementary Estimates were presented.\\n2. Advances sanctioned to meet expenditure in excess of the provision in an Appropriation (Vote on Account) Act are resumed immediately on the passing of that Vote on Account.\\nWhich of the statements given above 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>Correct answer: 1 only.<\/b><br><br><b>Rules 8(2) and 8B<\/b> \u2014 On the passing of the Supplementary Appropriation Act the advances, <i>whether for meeting the expenditure incurred before the Supplementary Estimates were presented to the Parliament or after they were so presented<\/i>, are resumed to the full extent of the appropriation. Statement 2 is wrong: advances covering an excess over a Vote on Account provision are resumed only when the Appropriation Act for the whole year, including the excess, has been passed.\"\r\n  },\r\n  {\r\n    \"id\": 811008,\r\n    \"chapter\": \"CH 8: ANNEXURE 11 \u2013 CONTINGENCY FUND OF INDIA RULES\",\r\n    \"question\": \"After an order sanctioning a Contingency Fund advance has issued, but before the expenditure is regularised, it is found that the advance will remain partly unutilised. What must be done?\",\r\n    \"options\": [\r\n      \"The unutilised portion is surrendered at the close of the financial year.\",\r\n      \"The unutilised portion is carried forward to the next year.\",\r\n      \"An application must be made to the sanctioning authority for cancelling or modifying the sanction.\",\r\n      \"The matter is reported to the Public Accounts Committee.\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: An application must be made to the sanctioning authority for cancelling or modifying the sanction.<\/b><br><br><b>Rule 8A<\/b> \u2014 If, after the sanction order and before regularisation, it is found that the advance will remain wholly or partly unutilised, <i>an application shall be made to the sanctioning authority for cancelling or modifying the sanction, as the case may be<\/i>. The Fund is an imprest: amounts not needed are returned to it promptly, not held to the year-end or carried forward.\"\r\n  },\r\n  {\r\n    \"id\": 811009,\r\n    \"chapter\": \"CH 8: ANNEXURE 11 \u2013 CONTINGENCY FUND OF INDIA RULES\",\r\n    \"question\": \"In an election year in which two Budgets are presented, consider the following Contingency Fund advances:\\n1. Advances sanctioned between the presentation of the first and the second Budgets\\n2. Advances sanctioned between the presentation of the second Budget and the passing of the connected Appropriation Act\\n3. Advances sanctioned after the Appropriation Act for the whole year has been passed\\nWhich of the above are to be resumed as soon as the Appropriation Act for the whole year is passed?\",\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>Correct answer: 1 and 2 only.<\/b><br><br><b>Rule 8C \u2013 the election-year rule<\/b> \u2014 Rule 8C covers advances sanctioned in either interval \u2014 between the two Budgets, and between the second Budget and the connected Appropriation Act \u2014 as well as <i>advances outstanding at the end of the preceding financial year<\/i> whose estimates are included in the second Budget; all are resumed as soon as the full-year Appropriation Act is passed. Advances sanctioned after that Act follow the ordinary course of Supplementary Estimates.\"\r\n  },\r\n  {\r\n    \"id\": 811010,\r\n    \"chapter\": \"CH 8: ANNEXURE 11 \u2013 CONTINGENCY FUND OF INDIA RULES\",\r\n    \"question\": \"Where must the explanation regarding a Contingency Fund advance and its recoupment be incorporated?\",\r\n    \"options\": [\r\n      \"In the Detailed Demands for Grants alone\",\r\n      \"In the 'Notes on Demands for Grants', and where required in the statement of 'New Service'\/'New Instrument of Service' appended to the Demands\",\r\n      \"In the Appropriation Accounts of the year\",\r\n      \"In Part B of the Receipts Budget\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: In the 'Notes on Demands for Grants', and where required in the statement of 'New Service'\/'New Instrument of Service' appended to the Demands.<\/b><br><br><b>Note to Rule 8C<\/b> \u2014 <i>A suitable explanation regarding the advance and the recoupment thereof shall be incorporated in the \\\"Notes on Demands for Grants\\\"<\/i>, and wherever required the case is included in the statement of 'New Service'\/'New Instrument of Service' appended at the end of the Demands. Disclosure thus runs on two tracks \u2014 narrative in the Notes and formal in the NS\/NIS statement.\"\r\n  },\r\n  {\r\n    \"id\": 811011,\r\n    \"chapter\": \"CH 8: ANNEXURE 11 \u2013 CONTINGENCY FUND OF INDIA RULES\",\r\n    \"question\": \"In what detail is actual expenditure against Contingency Fund advances recorded in the account relating to the Fund?\",\r\n    \"options\": [\r\n      \"In a consolidated form, without any break-up\",\r\n      \"Only up to the Minor Head level\",\r\n      \"In the same details as it would have been shown if paid out of the Consolidated Fund\",\r\n      \"Only in the Appropriation Accounts of the following year\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: In the same details as it would have been shown if paid out of the Consolidated Fund.<\/b><br><br><b>Rule 11<\/b> \u2014 <i>Actual expenditure incurred against advances from the Contingency Fund shall be recorded in the account relating to the Contingency Fund in the same details as it would have been shown if it had been paid out of the Consolidated Fund<\/i>. The temporary route through the Fund therefore does not dilute the detail of the accounting record, which lets the expenditure be booked under the same heads when the Fund is recouped.\"\r\n  },\r\n  {\r\n    \"id\": 811012,\r\n    \"chapter\": \"CH 8: ANNEXURE 11 \u2013 CONTINGENCY FUND OF INDIA RULES\",\r\n    \"question\": \"What percentage of the corpus of the Contingency Fund of India is placed at the disposal of the Secretary, Department of Expenditure?\",\r\n    \"options\": [\r\n      \"25 per cent\",\r\n      \"40 per cent\",\r\n      \"50 per cent\",\r\n      \"60 per cent\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 40 per cent.<\/b><br><br><b>Rule 3<\/b> \u2014 <i>An amount equivalent to forty per cent of the Fund corpus shall be placed at the disposal of Secretary, Ministry of Finance, Department of Expenditure<\/i> for meeting unforeseen expenditure. Releases beyond this limit need the approval of the Secretary, Department of Economic Affairs after that of the Secretary, Department of Expenditure, the Fund itself being held by the Department of Economic Affairs.\"\r\n  },\r\n  {\r\n    \"id\": 811013,\r\n    \"chapter\": \"CH 8: ANNEXURE 11 \u2013 CONTINGENCY FUND OF INDIA RULES\",\r\n    \"question\": \"Under which Act was the Contingency Fund of India established?\",\r\n    \"options\": [\r\n      \"Contingency Fund of India Act, 1947\",\r\n      \"Contingency Fund of India Act, 1950\",\r\n      \"Contingency Fund of India Act, 1951\",\r\n      \"Fiscal Responsibility and Budget Management Act, 2003\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Contingency Fund of India Act, 1950.<\/b><br><br><b>Contingency Fund of India Act, 1950<\/b> \u2014 Article 267 empowers Parliament to <i>by law establish a Contingency Fund in the nature of an imprest<\/i>, and Parliament did so by the Contingency Fund of India Act, 1950. The Central Government then framed the Contingency Fund of India Rules, which prescribe the procedure for obtaining advances from the Fund and their subsequent adjustment.\"\r\n  },\r\n  {\r\n    \"id\": 811014,\r\n    \"chapter\": \"CH 8: ANNEXURE 11 \u2013 CONTINGENCY FUND OF INDIA RULES\",\r\n    \"question\": \"To whom are applications for advances from the Contingency Fund of India ordinarily addressed?\",\r\n    \"options\": [\r\n      \"The Secretary, Department of Economic Affairs\",\r\n      \"The Controller General of Accounts\",\r\n      \"The Comptroller and Auditor General of India\",\r\n      \"The Secretary, Department of Expenditure\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: The Secretary, Department of Expenditure.<\/b><br><br><b>Rules 4 and 5<\/b> \u2014 Applications for advances are ordinarily addressed to the Secretary, Department of Expenditure, stating the particulars of the expenditure, <i>the circumstances in which provision could not be included in the budget<\/i>, and why postponement is not possible. Applications for advances of new loans, however, are made to the Secretary, Department of Economic Affairs in the same manner.\"\r\n  },\r\n  {\r\n    \"id\": 811015,\r\n    \"chapter\": \"CH 8: ANNEXURE 11 \u2013 CONTINGENCY FUND OF INDIA RULES\",\r\n    \"question\": \"Under the Contingency Fund of India Rules, by whom is the Fund held on behalf of the President?\",\r\n    \"options\": [\r\n      \"The Secretary, Ministry of Finance, Department of Economic Affairs\",\r\n      \"The Secretary, Ministry of Finance, Department of Expenditure\",\r\n      \"The Controller General of Accounts\",\r\n      \"The Cabinet Secretary\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The Secretary, Ministry of Finance, Department of Economic Affairs.<\/b><br><br><b>Rule 2<\/b> \u2014 <i>The Contingency Fund of India shall be held on behalf of the President by the Secretary to the Government of India, Ministry of Finance, Department of Economic Affairs<\/i>. The Department of Expenditure has a different role: applications for advances are ordinarily addressed to its Secretary, who may release up to forty per cent of the corpus.\"\r\n  },\r\n  {\r\n    \"id\": 811016,\r\n    \"chapter\": \"CH 8: ANNEXURE 11 \u2013 CONTINGENCY FUND OF INDIA RULES\",\r\n    \"question\": \"How are releases from the Contingency Fund made beyond the amount placed at the disposal of the Secretary, Department of Expenditure?\",\r\n    \"options\": [\r\n      \"With the approval of the Secretary, Department of Expenditure alone\",\r\n      \"With the approval of the Finance Minister\",\r\n      \"With the approval of the Secretary, Department of Economic Affairs, after the approval of the Secretary, Department of Expenditure\",\r\n      \"With the approval of the President on each occasion\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: With the approval of the Secretary, Department of Economic Affairs, after the approval of the Secretary, Department of Expenditure.<\/b><br><br><b>Rule 3 \u2013 releases beyond the limit<\/b> \u2014 Beyond forty per cent of the corpus, <i>all further Contingency Fund releases shall be made with the approval of Secretary to the Government of India, Department of Economic Affairs, after the approval of Secretary to the Government of India, Department of Expenditure<\/i>. Both approvals are needed, Expenditure first and Economic Affairs thereafter.\"\r\n  },\r\n  {\r\n    \"id\": 811017,\r\n    \"chapter\": \"CH 8: ANNEXURE 11 \u2013 CONTINGENCY FUND OF INDIA RULES\",\r\n    \"question\": \"A Ministry needs an advance from the Contingency Fund to make a new loan. To whom must it apply?\",\r\n    \"options\": [\r\n      \"The Secretary, Department of Expenditure\",\r\n      \"The Controller General of Accounts\",\r\n      \"The Financial Adviser of the Ministry\",\r\n      \"The Secretary, Department of Economic Affairs\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: The Secretary, Department of Economic Affairs.<\/b><br><br><b>Rule 5 \u2013 advances for new loans<\/b> \u2014 Ordinarily applications for advances go to the Secretary, Department of Expenditure under Rule 4, but <i>applications for advances of new loans shall be made to the Secretary to the Government of India, Department of Economic Affairs<\/i>, in the manner provided in Rule 4. The particulars required remain those prescribed in Rule 4.\"\r\n  },\r\n  {\r\n    \"id\": 811018,\r\n    \"chapter\": \"CH 8: ANNEXURE 11 \u2013 CONTINGENCY FUND OF INDIA RULES\",\r\n    \"question\": \"What is the substance of the note appended to Estimates presented to Parliament for expenditure financed from the Contingency Fund?\",\r\n    \"options\": [\r\n      \"That the advance has already been resumed and no vote is required\",\r\n      \"That the C&AG has been informed of the advance\",\r\n      \"That the expenditure was incurred with the approval of the Public Accounts Committee\",\r\n      \"That a stated sum has been advanced from the Fund and an equivalent amount is required to enable repayment to it\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: That a stated sum has been advanced from the Fund and an equivalent amount is required to enable repayment to it.<\/b><br><br><b>Note 1 under Rule 8(1)<\/b> \u2014 The note states that a sum <i>has been advanced from the Contingency Fund<\/i> in a stated month and that <i>an equivalent amount is required to enable repayment to be made to that Fund<\/i>. It makes plain to Parliament that the vote is sought not for fresh spending but to recoup the Fund, the expenditure having already been incurred out of the advance.\"\r\n  },\r\n  {\r\n    \"id\": 811019,\r\n    \"chapter\": \"CH 8: ANNEXURE 11 \u2013 CONTINGENCY FUND OF INDIA RULES\",\r\n    \"question\": \"Where expenditure on a new service can be met wholly by re-appropriation from savings within the grant, what vote does the note appended to the Estimates say is required?\",\r\n    \"options\": [\r\n      \"A token vote only\",\r\n      \"No vote at all\",\r\n      \"A vote for the full amount of the expenditure\",\r\n      \"A vote for half the amount, the balance being met from savings\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: A token vote only.<\/b><br><br><b>Note 2 under Rule 8(1)<\/b> \u2014 Where savings are available, the note states that the amount can be found by re-appropriation and <i>a token vote only is now required<\/i>; where only part can be so found, a vote is required for the balance. A new service always needs Parliament's approval, even when savings meet its cost, so the token vote cannot be dispensed with.\"\r\n  },\r\n  {\r\n    \"id\": 811020,\r\n    \"chapter\": \"CH 8: ANNEXURE 11 \u2013 CONTINGENCY FUND OF INDIA RULES\",\r\n    \"question\": \"Once Parliament authorises additional expenditure by a Supplementary Appropriation Act, to what extent are the Contingency Fund advances resumed?\",\r\n    \"options\": [\r\n      \"Only to the extent of advances made after the Supplementary Estimates were presented\",\r\n      \"Only to the extent of advances made before the Supplementary Estimates were presented\",\r\n      \"To the full extent of the appropriation made in the Act, whether the advances were made before or after the Supplementary Estimates were presented\",\r\n      \"In such instalments as the Ministry of Finance may determine\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: To the full extent of the appropriation made in the Act, whether the advances were made before or after the Supplementary Estimates were presented.<\/b><br><br><b>Rule 8(2)<\/b> \u2014 The advances, <i>whether for meeting the expenditure incurred before the Supplementary Estimates were presented to the Parliament or after they were so presented<\/i>, shall be resumed to the Fund to the full extent of the appropriation made in the Act. The timing of an advance relative to the presentation of the Estimates is therefore immaterial.\"\r\n  },\r\n  {\r\n    \"id\": 811021,\r\n    \"chapter\": \"CH 8: ANNEXURE 11 \u2013 CONTINGENCY FUND OF INDIA RULES\",\r\n    \"question\": \"When are Contingency Fund advances, sanctioned to meet expenditure in excess of the provision for a service in an Appropriation (Vote on Account) Act, resumed to the Fund?\",\r\n    \"options\": [\r\n      \"Immediately on the passing of the Vote on Account itself\",\r\n      \"At the close of the financial year in which the advance was made\",\r\n      \"As soon as the Appropriation Act for the expenditure on that service for the whole year, including the excess, has been passed\",\r\n      \"Only after the C&AG has certified the excess\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: As soon as the Appropriation Act for the expenditure on that service for the whole year, including the excess, has been passed.<\/b><br><br><b>Rule 8B<\/b> \u2014 Such advances <i>shall be resumed to the Contingency Fund as soon as the Appropriation Act in respect of the expenditure on the service for the whole year<\/i>, including the excess met from the advances, has been passed. A Vote on Account covers only part of the year, so resumption must await the full-year Appropriation Act.\"\r\n  },\r\n  {\r\n    \"id\": 811022,\r\n    \"chapter\": \"CH 8: ANNEXURE 11 \u2013 CONTINGENCY FUND OF INDIA RULES\",\r\n    \"question\": \"Which one of the following statements regarding the Contingency Fund of India Rules is NOT correct?\",\r\n    \"options\": [\r\n      \"An advance may be made for expenditure on a new service not contemplated in the annual financial statement.\",\r\n      \"Expenditure financed from an advance must be regularised through Supplementary Estimates unless the advance has been resumed.\",\r\n      \"Actual expenditure against an advance is recorded in the same details as if paid out of the Consolidated Fund.\",\r\n      \"Once an advance has been sanctioned, the sanction cannot be cancelled or modified even if the advance remains unutilised.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Once an advance has been sanctioned, the sanction cannot be cancelled or modified even if the advance remains unutilised.<\/b><br><br><b>Rule 8A<\/b> \u2014 If, after the sanction order and before regularisation, it is found that an advance will remain wholly or partly unutilised, <i>an application shall be made to the sanctioning authority for cancelling or modifying the sanction, as the case may be<\/i>. The other statements correctly reflect Rules 6, 8(1) and 11 respectively.\"\r\n  },\r\n  {\r\n    \"id\": 812001,\r\n    \"chapter\": \"CH 8: ANNEXURE 12 \u2013 DIVISIONS UNDER PUBLIC ACCOUNT\",\r\n    \"question\": \"Consider the following statements regarding small savings collections in the Public Account:\\n1. The balance left after advancing the States' share is invested in special Central Government securities, which do not form part of the internal debt of the Government of India.\\n2. The States' share is worked out on net collections, that is, deposits minus withdrawals by subscribers, in each State and Union Territory with legislature.\\nWhich of the statements given above 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\": 1,\r\n    \"explanation\": \"<b>Correct answer: 2 only.<\/b><br><br><b>Small savings in the Public Account<\/b> \u2014 The States' share is worked out on <i>net collections (deposits minus withdrawals by subscribers)<\/i> in each State and Union Territory with legislature, and is advanced to them as investment in their special securities. Statement 1 is wrong: the balance, if any, is invested in special Central Government securities <i>forming part of the internal debt of the Government of India<\/i>.\"\r\n  },\r\n  {\r\n    \"id\": 812002,\r\n    \"chapter\": \"CH 8: ANNEXURE 12 \u2013 DIVISIONS UNDER PUBLIC ACCOUNT\",\r\n    \"question\": \"By what are the Reserve Funds in the Deposit Section of the Union Government accounts fed?\",\r\n    \"options\": [\r\n      \"The Contingency Fund of India alone\",\r\n      \"Market borrowings raised for the purpose\",\r\n      \"The cash balance of the Government at the close of each year\",\r\n      \"Contributions or grants from the Consolidated Fund of India, or from outside agencies\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Contributions or grants from the Consolidated Fund of India, or from outside agencies.<\/b><br><br><b>Reserve Funds<\/b> \u2014 Reserve Funds in the Deposit Section are created for specific and well-defined purposes and <i>are fed by contributions or grants from the Consolidated Fund of India or from outside agencies<\/i>. The accounting treatment of expenditure from them then depends on the source of the money and on whether the grantor retains control over its use.\"\r\n  },\r\n  {\r\n    \"id\": 812003,\r\n    \"chapter\": \"CH 8: ANNEXURE 12 \u2013 DIVISIONS UNDER PUBLIC ACCOUNT\",\r\n    \"question\": \"A Fund is built from grants made by another Government that has reserved no control over the expenditure. How is expenditure from this Fund accounted for?\",\r\n    \"options\": [\r\n      \"It is adjusted by direct debit to the Deposit head to which the grants were taken.\",\r\n      \"It is shown only as a deduct entry under the service head.\",\r\n      \"It is entered under the relevant service head, and an equivalent amount is transferred to the corresponding revenue head by debit to the head to which the grants were originally taken.\",\r\n      \"It is kept out of the recipient Government's accounts altogether.\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: It is entered under the relevant service head, and an equivalent amount is transferred to the corresponding revenue head by debit to the head to which the grants were originally taken.<\/b><br><br><b>Funds from another Government's grants<\/b> \u2014 Where the granting Government has not reserved control, the expenditure <i>will be entered in the relevant service head of expenditure<\/i>, and an equivalent amount is transferred to the corresponding revenue head by debit to the head to which the grants were originally taken. Where the granting Government does retain control, the procedure for funds fed by outside agencies applies instead.\"\r\n  },\r\n  {\r\n    \"id\": 812004,\r\n    \"chapter\": \"CH 8: ANNEXURE 12 \u2013 DIVISIONS UNDER PUBLIC ACCOUNT\",\r\n    \"question\": \"Consider the following statements regarding a Reserve Fund fed by amounts voted by the legislature out of the Consolidated Fund:\\n1. A second vote of the legislature for expenditure from the Fund is not necessary.\\n2. Expenditure from the Fund is always adjusted by direct debit to the Fund, whatever the degree of control the legislature wishes to retain.\\nWhich of the statements given above 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>Correct answer: 1 only.<\/b><br><br><b>Funds fed from the Consolidated Fund<\/b> \u2014 <i>A second vote for the expenditure from the fund is not necessary<\/i>; to bring the expenditure into the Appropriation Accounts, it is booked under the relevant service head and an equivalent amount transferred from the Deposit head is shown as a deduct entry. Statement 2 is wrong: direct debit to the Fund is permitted only where the legislature does not wish to retain detailed control over the expenditure.\"\r\n  },\r\n  {\r\n    \"id\": 812005,\r\n    \"chapter\": \"CH 8: ANNEXURE 12 \u2013 DIVISIONS UNDER PUBLIC ACCOUNT\",\r\n    \"question\": \"A Fund is fed by grants from an outside agency that retains control over the expenditure from its grants. How is expenditure from the Fund accounted for?\",\r\n    \"options\": [\r\n      \"It is adjusted directly against the Deposit head to which the grants were credited.\",\r\n      \"It is entered under the service head, with an equivalent transfer to the revenue head by debit to the Deposit head.\",\r\n      \"It is shown as a deduct entry under the service head.\",\r\n      \"It is voted afresh by the legislature before being incurred.\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: It is adjusted directly against the Deposit head to which the grants were credited.<\/b><br><br><b>Funds fed by outside agencies<\/b> \u2014 <i>In cases where outside agencies retain control over expenditure from the grants made by them, the expenditure from these funds is adjusted directly against the Deposit head<\/i> under which the grants were credited. If the agency exercises no such control, the expenditure is entered under the service head and an equivalent amount transferred to the revenue head by debit to the Deposit head.\"\r\n  },\r\n  {\r\n    \"id\": 812006,\r\n    \"chapter\": \"CH 8: ANNEXURE 12 \u2013 DIVISIONS UNDER PUBLIC ACCOUNT\",\r\n    \"question\": \"Consider the following statements regarding deposits in the Public Account:\\n1. Moneys may be credited as deposits only by virtue of statutory provision or general or special orders of Government.\\n2. An item that should be credited as a revenue receipt may be credited as a deposit pending its final classification.\\n3. A deposit remaining unclaimed for the period prescribed by Government is credited as a revenue receipt.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br><b>Deposits<\/b> \u2014 Deposits are credited to the Public Account only under statutory provision or general or special orders of Government, and a deposit unclaimed for the prescribed period is duly credited as revenue receipt. Statement 2 is wrong: <i>no item should be credited as deposit which should otherwise be credited as revenue receipt or in reduction of ordinary expenditure of the Government<\/i>.\"\r\n  },\r\n  {\r\n    \"id\": 812007,\r\n    \"chapter\": \"CH 8: ANNEXURE 12 \u2013 DIVISIONS UNDER PUBLIC ACCOUNT\",\r\n    \"question\": \"What are Accounts Officers required to do in respect of loans and advances made by the Government to public and quasi-public bodies and individuals?\",\r\n    \"options\": [\r\n      \"Sanction each loan only after obtaining the C&AG's concurrence\",\r\n      \"Write off any loan unpaid at the close of the financial year\",\r\n      \"See that the conditions of repayment are complied with, and keep a close watch over repayment of principal and realisation of interest\",\r\n      \"Credit the recoveries to the Contingency Fund of India\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: See that the conditions of repayment are complied with, and keep a close watch over repayment of principal and realisation of interest.<\/b><br><br><b>Advances<\/b> \u2014 Loans and advances are made under special laws or for recognised policy reasons, and <i>the Accounts officers are required to see that the conditions of repayment of a loan or advance are complied with by the debtor<\/i>, keeping a close watch over repayment of principal and realisation of interest. Sanctioning loans is an executive function, and recoveries go to the Consolidated Fund, not the Contingency Fund.\"\r\n  },\r\n  {\r\n    \"id\": 812008,\r\n    \"chapter\": \"CH 8: ANNEXURE 12 \u2013 DIVISIONS UNDER PUBLIC ACCOUNT\",\r\n    \"question\": \"What do the guidelines provide regarding the use of Suspense heads for provisional adjustment of transactions ultimately adjustable under ordinary revenue and service heads?\",\r\n    \"options\": [\r\n      \"Such use is encouraged, to expedite the closing of accounts.\",\r\n      \"Such use requires the prior approval of the C&AG.\",\r\n      \"Such use is permitted only for works expenditure.\",\r\n      \"Unless otherwise provided by rules, such use should be avoided.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Unless otherwise provided by rules, such use should be avoided.<\/b><br><br><b>Suspense heads<\/b> \u2014 Suspense heads record transactions that are ultimately cleared by payment or recovery in cash or by book adjustment, and <i>unless otherwise provided for by rules, the use of suspense heads for provisional adjustment of transactions ultimately adjustable under ordinary revenue and service heads should be avoided<\/i>. Parking transactions in Suspense would distort the service heads and delay their proper classification.\"\r\n  },\r\n  {\r\n    \"id\": 812009,\r\n    \"chapter\": \"CH 8: ANNEXURE 12 \u2013 DIVISIONS UNDER PUBLIC ACCOUNT\",\r\n    \"question\": \"Consider the following statements regarding Suspense heads:\\n1. Balances under Suspense heads need be reviewed only at the close of the financial year.\\n2. It must be ensured that the unadjusted balances continue to represent bona fide assets or liabilities of the Government capable of being realised or settled.\\nWhich of the statements given above 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\": 1,\r\n    \"explanation\": \"<b>Correct answer: 2 only.<\/b><br><br><b>Review of Suspense balances<\/b> \u2014 It must be ensured that <i>the unadjusted balance under these heads continue to represent bonafide assets or liabilities of Government<\/i> capable of being realised or settled, and that satisfactory action towards settlement is being taken. Statement 1 is wrong: balances under suspense heads are to be reviewed at short intervals, so that no item remains unadjusted longer than necessary.\"\r\n  },\r\n  {\r\n    \"id\": 812010,\r\n    \"chapter\": \"CH 8: ANNEXURE 12 \u2013 DIVISIONS UNDER PUBLIC ACCOUNT\",\r\n    \"question\": \"Who prescribes the rules governing the clearance of balances under Suspense heads, so that no item remains unadjusted longer than necessary?\",\r\n    \"options\": [\r\n      \"The C&AG, in consultation with the Controller General of Accounts\",\r\n      \"The Controller General of Accounts, in consultation with the C&AG\",\r\n      \"The Budget Division, in consultation with the Department of Expenditure\",\r\n      \"The Financial Adviser of the Ministry concerned\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: The Controller General of Accounts, in consultation with the C&AG.<\/b><br><br><b>Rules for Suspense balances<\/b> \u2014 In reviewing the balances, due regard is had to <i>the rules applicable to each case, as prescribed by the Controller General of Accounts in consultation with the C&AG<\/i>. The order of the two authorities matters: the CGA prescribes after consulting the C&AG, the same relationship as in the opening of new heads of account.\"\r\n  },\r\n  {\r\n    \"id\": 812011,\r\n    \"chapter\": \"CH 8: ANNEXURE 12 \u2013 DIVISIONS UNDER PUBLIC ACCOUNT\",\r\n    \"question\": \"Consider the following statements regarding Remittance heads:\\n1. Debits and credits under them may be cleared by being paired off against corresponding credits or debits within the same or another accounting circle.\\n2. Their balances are to be scrutinised from month to month, to effect early clearance and to determine the accuracy of the outstandings at the end of the year.\\nWhich of the statements given above 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>Correct answer: Both 1 and 2.<\/b><br><br><b>Remittances<\/b> \u2014 Debits and credits under remittance heads are cleared by cash receipt or payment, by book adjustment under the relevant service or revenue heads, <i>or are paired off by corresponding credits or debits within the same or in another accounting circle<\/i>. Both statements are correct, since <i>an important part of the accounting responsibility is the scrutiny of balances from month to month<\/i>, for early clearance and accurate year-end outstandings.\"\r\n  },\r\n  {\r\n    \"id\": 812012,\r\n    \"chapter\": \"CH 8: ANNEXURE 12 \u2013 DIVISIONS UNDER PUBLIC ACCOUNT\",\r\n    \"question\": \"For determining a State's share under the small savings schemes, what are 'net collections'?\",\r\n    \"options\": [\r\n      \"Deposits minus withdrawals by subscribers\",\r\n      \"Deposits received during the year\",\r\n      \"Deposits minus the cost of collection\",\r\n      \"Deposits minus interest credited to subscribers\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Deposits minus withdrawals by subscribers.<\/b><br><br><b>Net collections<\/b> \u2014 The States' share is worked out on <i>net collections (deposits minus withdrawals by subscribers)<\/i> under each State and Union Territory with legislature. The share is advanced to the State as investment in its special securities, and the balance, if any, is invested in special Central Government securities. Cost of collection belongs to tax devolution, not small savings.\"\r\n  },\r\n  {\r\n    \"id\": 812013,\r\n    \"chapter\": \"CH 8: ANNEXURE 12 \u2013 DIVISIONS UNDER PUBLIC ACCOUNT\",\r\n    \"question\": \"Where is the balance of the small savings collections invested after the States' share has been advanced, and how are those securities classed?\",\r\n    \"options\": [\r\n      \"In special State Government securities, forming part of the States' public debt\",\r\n      \"In special Central Government securities, forming part of the internal debt of the Government of India\",\r\n      \"In market securities, treated as non-debt capital receipts\",\r\n      \"In the Contingency Fund of India, as an imprest\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: In special Central Government securities, forming part of the internal debt of the Government of India.<\/b><br><br><b>Investment of the balance<\/b> \u2014 The balance, if any, is invested in special Central Government securities <i>forming part of the internal debt of the Government of India<\/i>, while the States' share itself goes into special securities of the States concerned. The corpus is thus recycled into the debt of the Union or of the States; it is neither held idle nor treated as a non-debt receipt.\"\r\n  },\r\n  {\r\n    \"id\": 812014,\r\n    \"chapter\": \"CH 8: ANNEXURE 12 \u2013 DIVISIONS UNDER PUBLIC ACCOUNT\",\r\n    \"question\": \"A Reserve Fund is fed by amounts voted by the legislature out of the Consolidated Fund. How is expenditure from the Fund brought into the Appropriation Accounts?\",\r\n    \"options\": [\r\n      \"A second vote of the legislature is taken before the money can be spent.\",\r\n      \"It is always adjusted by direct debit from the Fund.\",\r\n      \"It is booked under the relevant service head, and an equivalent amount transferred from the Deposit head is shown as a deduct entry under that head, no second vote being needed.\",\r\n      \"It is shown only in the Finance Accounts, not in the Appropriation Accounts.\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: It is booked under the relevant service head, and an equivalent amount transferred from the Deposit head is shown as a deduct entry under that head, no second vote being needed.<\/b><br><br><b>Funds fed by the Consolidated Fund<\/b> \u2014 <i>A second vote for the expenditure from the fund is not necessary<\/i>, but to bring it into the Appropriation Accounts it is accounted for under the relevant service head, with an equivalent amount transferred from the Deposit head and shown as a deduct entry. Direct debit to the Fund is permitted only where the legislature does not wish to retain detailed control.\"\r\n  },\r\n  {\r\n    \"id\": 812015,\r\n    \"chapter\": \"CH 8: ANNEXURE 12 \u2013 DIVISIONS UNDER PUBLIC ACCOUNT\",\r\n    \"question\": \"Why must it be ensured, before moneys are credited as deposits in the Public Account, that they can properly be so credited?\",\r\n    \"options\": [\r\n      \"Because deposits attract interest at prescribed rates\",\r\n      \"Because the C&AG does not audit deposit heads\",\r\n      \"Because deposits cannot be carried over from one year to the next\",\r\n      \"Because no item should be credited as a deposit which should otherwise be credited as revenue receipt or in reduction of ordinary expenditure\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Because no item should be credited as a deposit which should otherwise be credited as revenue receipt or in reduction of ordinary expenditure.<\/b><br><br><b>Deposits<\/b> \u2014 Moneys may be credited to the Public Account as deposits only by virtue of statutory provision or general or special orders of Government, since <i>no item should be credited as deposit which should otherwise be credited as revenue receipt or in reduction of ordinary expenditure of the Government<\/i>. Misclassifying revenue as a deposit would understate the year's revenue and keep it outside Parliament's control.\"\r\n  },\r\n  {\r\n    \"id\": 812016,\r\n    \"chapter\": \"CH 8: ANNEXURE 12 \u2013 DIVISIONS UNDER PUBLIC ACCOUNT\",\r\n    \"question\": \"A deposit in the Public Account remains unclaimed for the period prescribed by the Government. What must be done?\",\r\n    \"options\": [\r\n      \"It is credited as a revenue receipt of the Government.\",\r\n      \"It is carried over indefinitely until claimed.\",\r\n      \"It is transferred to the Contingency Fund of India.\",\r\n      \"It is written off with the C&AG's approval.\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: It is credited as a revenue receipt of the Government.<\/b><br><br><b>Unclaimed deposits<\/b> \u2014 Balances in deposit accounts must be correctly carried over from year to year, and <i>any deposit remaining unclaimed for such period as may be prescribed by Government<\/i> is duly credited as a revenue receipt of the Government. The deposit head is not a permanent resting place for money that is never claimed; the rule complements the bar on crediting revenue as deposits.\"\r\n  },\r\n  {\r\n    \"id\": 812017,\r\n    \"chapter\": \"CH 8: ANNEXURE 12 \u2013 DIVISIONS UNDER PUBLIC ACCOUNT\",\r\n    \"question\": \"Apart from cash receipt or payment and book adjustment under service or revenue heads, how are debits and credits under Remittance heads cleared?\",\r\n    \"options\": [\r\n      \"By transfer to the Contingency Fund of India\",\r\n      \"By being paired off against corresponding credits or debits within the same or another accounting circle\",\r\n      \"By write-off at the close of the financial year\",\r\n      \"By adjustment against the cash balance of the Government\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: By being paired off against corresponding credits or debits within the same or another accounting circle.<\/b><br><br><b>Remittances<\/b> \u2014 Debits and credits under remittance heads are cleared by receipt or payment in cash, by book adjustment under the relevant service or revenue heads, <i>or are paired off by corresponding credits or debits within the same or in another accounting circle<\/i>. This pairing-off distinguishes remittance heads, which record transfers between accounting units, from suspense heads.\"\r\n  },\r\n  {\r\n    \"id\": 812018,\r\n    \"chapter\": \"CH 8: ANNEXURE 12 \u2013 DIVISIONS UNDER PUBLIC ACCOUNT\",\r\n    \"question\": \"How often are balances under Remittance heads to be scrutinised?\",\r\n    \"options\": [\r\n      \"Once a year, at the closing of accounts\",\r\n      \"Only at the mid-year review\",\r\n      \"From month to month, to secure early clearance and the accuracy of outstandings at the end of the year\",\r\n      \"Whenever the C&AG so directs\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: From month to month, to secure early clearance and the accuracy of outstandings at the end of the year.<\/b><br><br><b>Scrutiny of remittance balances<\/b> \u2014 <i>An important part of the accounting responsibility is the scrutiny of balances from month to month<\/i>, in order to effect their early clearance and to determine the accuracy of the outstandings at the end of the year. Balances under suspense heads are likewise to be reviewed at short intervals rather than once a year.\"\r\n  },\r\n  {\r\n    \"id\": 813001,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"Consider the following statements regarding Government securities:\\n1. Treasury Bills have original maturities of less than one year.\\n2. Dated securities are the predominant instruments used for financing the fiscal deficit.\\n3. Dated securities are issued through auctions as per quarterly issuance calendars.\\nWhich of the statements given above 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>Correct answer: 1 and 2 only.<\/b><br><br><b>Short-term and long-term G-Secs<\/b> \u2014 Treasury Bills have original maturities of less than one year and dated securities of one year or more, and <i>dated securities are the predominant instruments used for financing fiscal deficit<\/i>. Statement 3 is wrong: dated securities are issued as per two half-yearly issuance calendars, covering April\u2013September and October\u2013March; it is borrowing through Treasury Bills whose size is decided quarterly.\"\r\n  },\r\n  {\r\n    \"id\": 813002,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"By whom is the Indicative Market Borrowing calendar released, and why?\",\r\n    \"options\": [\r\n      \"By the Reserve Bank alone, to preserve its independence\",\r\n      \"Simultaneously by the Reserve Bank and the Government, to maintain transparency and keep market participants informed beforehand\",\r\n      \"By the Budget Division alone, through a gazette notification\",\r\n      \"By the Public Debt Management Cell alone, to guide the weekly notifications\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Simultaneously by the Reserve Bank and the Government, to maintain transparency and keep market participants informed beforehand.<\/b><br><br><b>Borrowing calendar<\/b> \u2014 Based on the deliberations of the High Level Monitoring Group, <i>an Indicative Market Borrowing calendar is released simultaneously by RBI and the Government<\/i>, with the objective of maintaining transparency and keeping market participants well informed beforehand, so as to take them on board for the success of the borrowing programme.\"\r\n  },\r\n  {\r\n    \"id\": 813003,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"In which tenors is borrowing under the calendar spread, equated in weekly tranches?\",\r\n    \"options\": [\r\n      \"5, 10, 15, 20, 25 and 30 years\",\r\n      \"1, 3, 5, 10 and 20 years\",\r\n      \"91 days, 182 days and 364 days\",\r\n      \"2, 5, 7, 10, 14, 30 and 40 years\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 2, 5, 7, 10, 14, 30 and 40 years.<\/b><br><br><b>Tenors of dated securities<\/b> \u2014 <i>The borrowing is equated in weekly tranches and be spread under 2\/5\/7\/10\/14\/30 and 40 year tenors<\/i>. The tenors of 91, 182 and 364 days belong to Treasury Bills, a distinct class of short-term instrument issued on its own weekly cycle.\"\r\n  },\r\n  {\r\n    \"id\": 813004,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"When is a yield-based auction, rather than a price-based auction, conducted?\",\r\n    \"options\": [\r\n      \"When an existing security is reissued\",\r\n      \"When the auction is for Treasury Bills\",\r\n      \"When the greenshoe option is exercised\",\r\n      \"When a new Government security is introduced\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: When a new Government security is introduced.<\/b><br><br><b>Yield-based and price-based auctions<\/b> \u2014 <i>Yield-based auction is conducted when a new G-Sec is introduced<\/i>, since its coupon has yet to be discovered through the auction. When an existing security is reissued, its coupon is already fixed, so the auction proceeds on the basis of price.\"\r\n  },\r\n  {\r\n    \"id\": 813005,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"Match List-I with List-II:\\nList-I (Step in market borrowing)\\nA. Deciding the quantum of borrowing for each half of the year\\nB. Proposing the securities to be included in the weekly borrowing notification\\nC. Approving the release of the weekly borrowing notification\\nD. Approving the laying of the Statement on Market Borrowing in Parliament\\nList-II (Authority)\\n1. Public Debt Management Cell and the Reserve Bank of India\\n2. Minister of State (Finance)\\n3. Joint Secretary (Budget)\\n4. High Level Monitoring Group on Cash and Debt Management\\nWhich one of the following is the correct match?\",\r\n    \"options\": [\r\n      \"A-4, B-1, C-3, D-2\",\r\n      \"A-3, B-1, C-4, D-2\",\r\n      \"A-4, B-2, C-3, D-1\",\r\n      \"A-2, B-1, C-3, D-4\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: A-4, B-1, C-3, D-2.<\/b><br><br><b>Who does what in market borrowing<\/b> \u2014 <i>The quantum of borrowing is decided in the meetings of the High Level Monitoring Group on Cash and Debt Management<\/i>, held in March and September; the PDMC and the RBI propose the security selection for each weekly notification; the notification is released after the approval of the Joint Secretary (Budget); and the annual Statement on Market Borrowing, once vetted by the RBI, is laid with the approval of the Minister of State (Finance).\"\r\n  },\r\n  {\r\n    \"id\": 813006,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"Consider the following statements regarding the weekly auction cycles:\\n1. For dated securities, the notification is released every Monday after market hours and the auction is conducted every Friday.\\n2. For Treasury Bills, the notification is released by the RBI every Friday and the auction is conducted every Wednesday.\\nWhich of the statements given above 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>Correct answer: Both 1 and 2.<\/b><br><br><b>Two weekly cycles<\/b> \u2014 The dated-securities notification is released <i>after the market hours on every Monday<\/i>, subject to holiday adjustments, and the auction is held every Friday; for Treasury Bills, the notification is released by the RBI every Friday and the auction conducted every Wednesday. Both statements are correct, and the two cycles are easily confused with each other.\"\r\n  },\r\n  {\r\n    \"id\": 813007,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"With what objective does the Government, in consultation with the Reserve Bank, carry out switch and buyback of its own securities?\",\r\n    \"options\": [\r\n      \"To reduce the interest rate on outstanding securities\",\r\n      \"To ease the redemption pressure in the following years\",\r\n      \"To increase the market capitalisation of Government securities\",\r\n      \"To meet temporary mismatches in the Government's cash flow\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: To ease the redemption pressure in the following years.<\/b><br><br><b>Switch and buyback<\/b> \u2014 The Government carries out <i>the switch and buyback of own securities with an objective to ease out the redemption pressure in the following years<\/i>, the auctions being conducted by the RBI in the third or fourth week of the month. Temporary cash-flow mismatches are met by Cash Management Bills, which are a different instrument altogether.\"\r\n  },\r\n  {\r\n    \"id\": 813008,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"A weekly auction notifies three Government securities for a total of \u20b930,000 crore. What is the maximum additional subscription the Government may retain under the greenshoe option?\",\r\n    \"options\": [\r\n      \"\u20b92,000 crore\",\r\n      \"\u20b93,000 crore\",\r\n      \"\u20b96,000 crore\",\r\n      \"\u20b910,000 crore\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: \u20b96,000 crore.<\/b><br><br><b>The greenshoe option<\/b> \u2014 The Government may, on the advice of the RBI, <i>retain an additional subscription of \u20b92,000 crore against each security indicated in the auction<\/i>. With three securities the ceiling is 3 \u00d7 \u20b92,000 crore = \u20b96,000 crore. \u20b92,000 crore wrongly treats the limit as one per auction, while \u20b93,000 crore and \u20b910,000 crore treat it as a percentage of the notified amount.\"\r\n  },\r\n  {\r\n    \"id\": 813009,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"Consider the following tenors:\\n1. 91 days\\n2. 182 days\\n3. 270 days\\n4. 364 days\\nIn which of the above are Treasury Bills presently issued?\",\r\n    \"options\": [\r\n      \"1, 2 and 4 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: 1, 2 and 4 only.<\/b><br><br><b>Tenors of Treasury Bills<\/b> \u2014 Treasury Bills <i>are presently issued in three tenors, namely, 91 day, 182 day and 364 day<\/i>. There is no 270-day Treasury Bill; instruments of maturity below 91 days are issued separately as Cash Management Bills. The size of Treasury Bill borrowing is decided quarterly, unlike the half-yearly calendars that govern dated securities.\"\r\n  },\r\n  {\r\n    \"id\": 813010,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"Consider the following statements regarding Treasury Bills:\\n1. They are money market instruments issued to bridge the gap between receipts and payments.\\n2. They carry a fixed coupon payable half-yearly.\\n3. They are issued at a discount and redeemed at face value on maturity.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: 1 and 3 only.<\/b><br><br><b>Characteristics of Treasury Bills<\/b> \u2014 Treasury Bills are <i>money market instruments<\/i>, short-term debt issued by the Government of India to bridge the gap between receipts and payments, issued at a discount and redeemed at face value on maturity. Statement 2 is wrong: <i>Treasury bills are zero coupon securities and pay no interest<\/i>; the investor's return is the discount.\"\r\n  },\r\n  {\r\n    \"id\": 813011,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"How is the size of borrowing through Treasury Bills decided?\",\r\n    \"options\": [\r\n      \"Half-yearly, along with the dated securities calendar\",\r\n      \"Weekly, at the time of each notification\",\r\n      \"Quarterly, with a press release issued by the Reserve Bank after obtaining the Government's approval\",\r\n      \"Annually, at the time of the Budget\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Quarterly, with a press release issued by the Reserve Bank after obtaining the Government's approval.<\/b><br><br><b>Quantum of Treasury Bill issuance<\/b> \u2014 <i>The size of borrowing through T bills issuance is decided on quarterly basis<\/i>, and the press release is issued by the RBI after obtaining the Government's approval. Dated securities, by contrast, follow the half-yearly quantum fixed in the meetings of the High Level Monitoring Group on Cash and Debt Management.\"\r\n  },\r\n  {\r\n    \"id\": 813012,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"For what maturities are Cash Management Bills issued, and why?\",\r\n    \"options\": [\r\n      \"One year or more, to finance the fiscal deficit\",\r\n      \"Between 91 and 182 days, to smooth the Treasury Bill calendar\",\r\n      \"Exactly 364 days, to ease redemption pressure\",\r\n      \"Less than 91 days, to meet temporary mismatches in the Government's cash flow\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Less than 91 days, to meet temporary mismatches in the Government's cash flow.<\/b><br><br><b>Cash Management Bills<\/b> \u2014 The Government, in consultation with the RBI, introduced Cash Management Bills, or non-standard T-bills, <i>to meet the temporary mismatches in the cash flow of the Government of India<\/i>. They have the generic character of Treasury Bills but are issued for maturities of less than 91 days; easing redemption pressure is the purpose of switch and buyback operations.\"\r\n  },\r\n  {\r\n    \"id\": 813013,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"Consider the following statements regarding the Statement on Market Borrowing laid in Parliament:\\n1. It relates to the previous year and is laid annually in the monsoon session.\\n2. Vetting of its data is sought from the Reserve Bank of India before it is laid.\\n3. It is laid pursuant to a recommendation of the Estimates Committee.\\nWhich of the statements given above 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>Correct answer: 1 and 2 only.<\/b><br><br><b>Statement on Market Borrowing<\/b> \u2014 The Statement for the previous year is <i>laid in both Houses of the Parliament annually in the monsoon session<\/i>, after its data are vetted by the RBI and approved for laying by the Minister of State (Finance). Statement 3 is wrong because the practice flows from a recommendation of the Public Accounts Committee, not the Estimates Committee.\"\r\n  },\r\n  {\r\n    \"id\": 813014,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"Under the greenshoe option, what additional subscription may the Government retain against each security indicated in an auction?\",\r\n    \"options\": [\r\n      \"\u20b91,000 crore\",\r\n      \"\u20b92,000 crore\",\r\n      \"\u20b95,000 crore\",\r\n      \"\u20b910,000 crore\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: \u20b92,000 crore.<\/b><br><br><b>The greenshoe option<\/b> \u2014 The Government may, on the advice of the RBI, <i>retain an additional subscription of \u20b92,000 crore against each security indicated in the auction<\/i>, over and above the notified amount. The limit applies security by security, so an auction notifying three securities allows up to \u20b96,000 crore of additional subscription in all.\"\r\n  },\r\n  {\r\n    \"id\": 813015,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"In which months are the meetings of the High Level Monitoring Group on Cash and Debt Management held to decide the quantum of borrowing?\",\r\n    \"options\": [\r\n      \"April and October\",\r\n      \"January and July\",\r\n      \"March and September\",\r\n      \"June and December\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: March and September.<\/b><br><br><b>MGCDM<\/b> \u2014 <i>The quantum of borrowing is decided in the meetings of the High Level Monitoring Group on Cash and Debt Management<\/i>, held at half-yearly intervals in March and September, before the beginning of each half of the financial year. The timing matches the two half-yearly issuance calendars for dated securities, covering April\u2013September and October\u2013March.\"\r\n  },\r\n  {\r\n    \"id\": 813016,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"In which week of the month are the switch and buyback auctions of Government securities conducted by the RBI?\",\r\n    \"options\": [\r\n      \"First or second week\",\r\n      \"Only the last week of each quarter\",\r\n      \"Every week, along with the regular auction\",\r\n      \"Third or fourth week\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Third or fourth week.<\/b><br><br><b>Switch and buyback<\/b> \u2014 The Government, in consultation with the RBI, carries out <i>the switch and buyback of own securities with an objective to ease out the redemption pressure in the following years<\/i>, and the auctions are conducted by the RBI in the third or fourth week of the month. Regular dated-securities auctions, by contrast, are held every Friday.\"\r\n  },\r\n  {\r\n    \"id\": 813017,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"Which periods do the two half-yearly issuance calendars for dated securities cover?\",\r\n    \"options\": [\r\n      \"January\u2013June and July\u2013December\",\r\n      \"April\u2013October and November\u2013March\",\r\n      \"May\u2013October and November\u2013April\",\r\n      \"April\u2013September and October\u2013March\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: April\u2013September and October\u2013March.<\/b><br><br><b>Issuance calendars<\/b> \u2014 Dated securities are issued through auctions as per two half-yearly issuance calendars covering April\u2013September and October\u2013March, aligned with the financial year. The quantum for each half is decided in the MGCDM meetings held in March and September, and <i>an Indicative Market Borrowing calendar is released simultaneously by RBI and the Government<\/i>. Treasury Bill borrowing is decided quarterly.\"\r\n  },\r\n  {\r\n    \"id\": 813018,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"What are Government securities with an original maturity of one year or more usually called?\",\r\n    \"options\": [\r\n      \"Government bonds or dated securities\",\r\n      \"Treasury Bills\",\r\n      \"Cash Management Bills\",\r\n      \"Money market instruments\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Government bonds or dated securities.<\/b><br><br><b>Short-term and long-term G-Secs<\/b> \u2014 G-Secs are short term, <i>usually called treasury bills, with original maturities of less than one year<\/i>, or long term, usually called Government bonds or dated securities, with original maturity of one year or more. Cash Management Bills are a variant of Treasury Bills for maturities under 91 days, and Treasury Bills are money market instruments.\"\r\n  },\r\n  {\r\n    \"id\": 813019,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"What are the predominant instruments used for financing the fiscal deficit?\",\r\n    \"options\": [\r\n      \"Treasury Bills\",\r\n      \"Dated securities\",\r\n      \"Cash Management Bills\",\r\n      \"Ways and means advances from the Reserve Bank of India\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Dated securities.<\/b><br><br><b>Financing the fiscal deficit<\/b> \u2014 Funds are mobilised through debt receipts, and <i>dated securities are the predominant instruments used for financing fiscal deficit<\/i>. Dated securities have original maturities of one year or more; Treasury Bills bridge temporary gaps between receipts and payments, and Cash Management Bills meet temporary mismatches in cash flow, so neither finances the deficit on a lasting basis.\"\r\n  },\r\n  {\r\n    \"id\": 813020,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"Where, and how often, is the quantum of Government market borrowing decided?\",\r\n    \"options\": [\r\n      \"In the Budget Division, at quarterly meetings\",\r\n      \"In the Reserve Bank, at monthly meetings before each notification\",\r\n      \"In the High Level Monitoring Group on Cash and Debt Management, at half-yearly meetings\",\r\n      \"In the Cabinet, once a year along with the Budget\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: In the High Level Monitoring Group on Cash and Debt Management, at half-yearly meetings.<\/b><br><br><b>MGCDM<\/b> \u2014 <i>The quantum of borrowing is decided in the meetings of the High Level Monitoring Group on Cash and Debt Management<\/i>, held at half-yearly intervals before the beginning of each half of the financial year. The timing matches the two half-yearly issuance calendars, and the Indicative Market Borrowing calendar is then released simultaneously by the RBI and the Government.\"\r\n  },\r\n  {\r\n    \"id\": 813021,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"Who propose or recommend the securities to be included in the weekly borrowing notification?\",\r\n    \"options\": [\r\n      \"The Budget Division and the Department of Expenditure\",\r\n      \"The Controller General of Accounts\",\r\n      \"The High Level Monitoring Group on Cash and Debt Management\",\r\n      \"The Public Debt Management Cell and the Reserve Bank of India\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: The Public Debt Management Cell and the Reserve Bank of India.<\/b><br><br><b>Security selection<\/b> \u2014 Based on the borrowing calendar, <i>PDMC and RBI propose\/recommend the security selection for inclusion in the weekly borrowing notification<\/i>. The High Level Monitoring Group acts earlier, deciding the quantum of borrowing for each half-year, and the notification itself is released after the approval of the Joint Secretary (Budget).\"\r\n  },\r\n  {\r\n    \"id\": 813022,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"After whose approval is the weekly borrowing notification for Government securities released?\",\r\n    \"options\": [\r\n      \"The Joint Secretary (Budget)\",\r\n      \"The Secretary, Department of Economic Affairs\",\r\n      \"The Governor of the Reserve Bank of India\",\r\n      \"The Minister of State (Finance)\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: The Joint Secretary (Budget).<\/b><br><br><b>Approval for the weekly notification<\/b> \u2014 <i>The Notification is released after obtaining the approval of the JS(Budget)<\/i>, after market hours on every Monday, the securities having been proposed by the PDMC and the RBI. The Minister of State (Finance) comes in elsewhere, approving the laying of the annual Statement on Market Borrowing in Parliament after the RBI has vetted its data.\"\r\n  },\r\n  {\r\n    \"id\": 813023,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"For Government dated securities, on which days are the weekly notification released and the auction conducted?\",\r\n    \"options\": [\r\n      \"Notification every Friday; auction every Wednesday\",\r\n      \"Notification every Monday after market hours; auction every Friday\",\r\n      \"Notification every Monday; auction every Wednesday\",\r\n      \"Notification every Wednesday; auction every Friday\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Notification every Monday after market hours; auction every Friday.<\/b><br><br><b>The G-Sec weekly cycle<\/b> \u2014 The notification is released <i>after the market hours on every Monday<\/i>, subject to holiday adjustments, and the auction is conducted every Friday, the result being posted on the RBI's website. The Treasury Bill cycle runs differently, with the notification released on Friday and the auction conducted on Wednesday.\"\r\n  },\r\n  {\r\n    \"id\": 813024,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"For Treasury Bills, on which days are the notification released and the auction conducted?\",\r\n    \"options\": [\r\n      \"Notification every Monday after market hours; auction every Friday\",\r\n      \"Notification every Monday; auction every Wednesday\",\r\n      \"Notification every Friday; auction every Wednesday\",\r\n      \"Notification every Wednesday; auction every Friday\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: Notification every Friday; auction every Wednesday.<\/b><br><br><b>The Treasury Bill weekly cycle<\/b> \u2014 <i>Notification for T bills is released by RBI on every Friday and the auction is conducted on every Wednesday<\/i>, subject to holiday adjustments. Treasury Bills are issued in 91, 182 and 364-day tenors. The dated-securities cycle runs differently \u2014 notification on Monday after market hours and auction on Friday \u2014 and the two are commonly confused.\"\r\n  },\r\n  {\r\n    \"id\": 813025,\r\n    \"chapter\": \"CH 8: ANNEXURE 13 \u2013 BORROWING CALENDAR AND PERIODICAL NOTIFICATIONS\",\r\n    \"question\": \"Which one of the following statements regarding Government borrowing is NOT correct?\",\r\n    \"options\": [\r\n      \"Dated securities have an original maturity of one year or more.\",\r\n      \"Treasury Bills are issued at a discount and redeemed at face value.\",\r\n      \"The greenshoe option permits retention of an additional \u20b92,000 crore against each security.\",\r\n      \"Cash Management Bills are issued for maturities of 91 days or more.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: Cash Management Bills are issued for maturities of 91 days or more.<\/b><br><br><b>Cash Management Bills<\/b> \u2014 Cash Management Bills have the generic character of Treasury Bills but are issued <i>to meet the temporary mismatches in the cash flow of the Government of India<\/i>, for maturities of less than 91 days. The other statements are correct: dated securities run for a year or more, Treasury Bills are zero-coupon discount instruments, and the greenshoe limit applies per security.\"\r\n  },\r\n  {\r\n    \"id\": 814001,\r\n    \"chapter\": \"CH 8: ANNEXURE 14 \u2013 NATIONAL SMALL SAVINGS FUND\",\r\n    \"question\": \"How are the Government of India's small savings schemes administered and operated?\",\r\n    \"options\": [\r\n      \"Administered by the Reserve Bank and operated through scheduled commercial banks\",\r\n      \"Directly administered by the Ministry of Finance and operated through Post Offices and select bank branches across the country\",\r\n      \"Administered by the Department of Posts and operated only through Post Offices\",\r\n      \"Administered by the State Governments within their jurisdictions\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Directly administered by the Ministry of Finance and operated through Post Offices and select bank branches across the country.<\/b><br><br><b>Administration of the schemes<\/b> \u2014 <i>These schemes are directly administered by the Ministry of Finance<\/i> and are operated through the countrywide network of Post Offices and select bank branches. Their net proceeds are invested in Central and State Government securities through loans at pre-prescribed rates of interest.\"\r\n  },\r\n  {\r\n    \"id\": 814002,\r\n    \"chapter\": \"CH 8: ANNEXURE 14 \u2013 NATIONAL SMALL SAVINGS FUND\",\r\n    \"question\": \"To what are the interest rates on small savings schemes aligned, and how often are they reviewed?\",\r\n    \"options\": [\r\n      \"The Reserve Bank's repo rate, reviewed annually\",\r\n      \"The average bank deposit rate, reviewed half-yearly\",\r\n      \"G-Sec rates of similar maturity, reviewed quarterly\",\r\n      \"The inflation rate, reviewed monthly\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: G-Sec rates of similar maturity, reviewed quarterly.<\/b><br><br><b>Interest rates<\/b> \u2014 <i>The rate of interest on small savings schemes has technically been aligned with G-Sec rates of similar maturity<\/i> and is reviewed quarterly. The link with Government security yields reflects the fact that the Fund's corpus is itself lent to the Union and the States through special securities.\"\r\n  },\r\n  {\r\n    \"id\": 814003,\r\n    \"chapter\": \"CH 8: ANNEXURE 14 \u2013 NATIONAL SMALL SAVINGS FUND\",\r\n    \"question\": \"Arrange the following arrangements for the States' share of small savings collections in chronological order:\\n1. States' share passed on as loans from the Government of India directly out of the Consolidated Fund of India\\n2. States allowed to borrow either 50 or 100 per cent of the net collections realised in their jurisdiction\\n3. All States and Union Territories with legislature, except four, excluded from NSSF loans\\n4. The National Small Savings Fund set up in the Public Account\\nWhich one of the following is the correct sequence?\",\r\n    \"options\": [\r\n      \"4-1-2-3\",\r\n      \"1-4-3-2\",\r\n      \"1-2-4-3\",\r\n      \"1-4-2-3\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: 1-4-2-3.<\/b><br><br><b>Evolution of the arrangement<\/b> \u2014 <i>Till 31.03.1999, the share of States in the net proceeds of these Government Saving Schemes was being passed on to them as loan from Government of India directly from the Consolidated Fund of India<\/i>. The NSSF was then set up in the Public Account from 1.4.1999; after 11.11.2011 States could borrow either 50 or 100 per cent of net collections; and from 2016-17 all States and UTs with legislature except four were excluded from NSSF loans.\"\r\n  },\r\n  {\r\n    \"id\": 814004,\r\n    \"chapter\": \"CH 8: ANNEXURE 14 \u2013 NATIONAL SMALL SAVINGS FUND\",\r\n    \"question\": \"On whose recommendations was the National Small Savings Fund set up in the Public Account?\",\r\n    \"options\": [\r\n      \"Shyamala Gopinath Committee\",\r\n      \"High Level Monitoring Group on Cash and Debt Management\",\r\n      \"Public Debt Management Cell\",\r\n      \"R V Gupta Committee\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: R V Gupta Committee.<\/b><br><br><b>Origin of the NSSF<\/b> \u2014 The Fund in the Public Account was <i>set up on the recommendations of the R V Gupta Committee<\/i>, with effect from 1.4.1999. The Shyamala Gopinath Committee came later: it reviewed the NSSF comprehensively, and its recommendations led to the post-2011 arrangements on States' borrowing and on the investment of surpluses.\"\r\n  },\r\n  {\r\n    \"id\": 814005,\r\n    \"chapter\": \"CH 8: ANNEXURE 14 \u2013 NATIONAL SMALL SAVINGS FUND\",\r\n    \"question\": \"Consider the following statements regarding the arrangement for the National Small Savings Fund after 11th November, 2011:\\n1. 'Surpluses' meant the balance cash of the previous financial year plus the amount received on redemption of Central and State Government securities.\\n2. The surpluses were invested wholly in Central Government securities.\\nWhich of the statements given above 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>Correct answer: 1 only.<\/b><br><br><b>Surpluses in the NSSF<\/b> \u2014 Under the post-2011 arrangement, <i>surpluses (balance cash of previous financial year plus amount received on redemption of Central and State Government securities)<\/i> in the NSSF were invested equally between Central and State Government securities, not wholly in Central securities. Investment in public agencies such as the Food Corporation of India came only with the later dispensation from 2016-17.\"\r\n  },\r\n  {\r\n    \"id\": 814006,\r\n    \"chapter\": \"CH 8: ANNEXURE 14 \u2013 NATIONAL SMALL SAVINGS FUND\",\r\n    \"question\": \"From 2016-17, which States and Union Territories with legislature were retained for NSSF loans when the rest were excluded?\",\r\n    \"options\": [\r\n      \"Madhya Pradesh, Kerala and the National Capital Territory of Delhi\",\r\n      \"Arunachal Pradesh, Madhya Pradesh, Kerala and the National Capital Territory of Delhi\",\r\n      \"Arunachal Pradesh, Madhya Pradesh and Kerala\",\r\n      \"Kerala, Karnataka and the National Capital Territory of Delhi\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Arunachal Pradesh, Madhya Pradesh, Kerala and the National Capital Territory of Delhi.<\/b><br><br><b>The 2016-17 exclusion<\/b> \u2014 From 2016-17, with the Union Cabinet's approval, <i>all States and UTs (with legislature) except Arunachal Pradesh, Madhya Pradesh, Kerala and NCT of Delhi<\/i> were excluded from NSSF loans, and the corpus began to be invested in public agencies such as the Food Corporation of India. Four entities were retained initially; Arunachal Pradesh later opted out, leaving three.\"\r\n  },\r\n  {\r\n    \"id\": 814007,\r\n    \"chapter\": \"CH 8: ANNEXURE 14 \u2013 NATIONAL SMALL SAVINGS FUND\",\r\n    \"question\": \"Consider the following statements regarding the National Small Savings Fund:\\n1. From 2016-17, its corpus is being invested in public agencies such as the Food Corporation of India.\\n2. NSSF loans are currently extended to only three States or Union Territories.\\n3. The three are Arunachal Pradesh, Madhya Pradesh and Kerala.\\nWhich of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 1 and 2 only.<\/b><br><br><b>Current position<\/b> \u2014 The corpus has been invested in public agencies such as the FCI since 2016-17, and NSSF loans now go to only three States\/UT. Statement 3 is wrong: <i>from 01.04.2022, Govt. of Arunachal Pradesh has opted out from the operation of NSSF<\/i>, so the three are Madhya Pradesh, Kerala and the National Capital Territory of Delhi.\"\r\n  },\r\n  {\r\n    \"id\": 814008,\r\n    \"chapter\": \"CH 8: ANNEXURE 14 \u2013 NATIONAL SMALL SAVINGS FUND\",\r\n    \"question\": \"From which date has the National Small Savings Fund been in operation in the Public Account?\",\r\n    \"options\": [\r\n      \"1 April 1991\",\r\n      \"1 April 1996\",\r\n      \"1 April 1999\",\r\n      \"1 April 2002\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct answer: 1 April 1999.<\/b><br><br><b>Origin of the NSSF<\/b> \u2014 <i>Till 31.03.1999, the share of States in the net proceeds of these Government Saving Schemes was being passed on to them as loan from Government of India directly from the Consolidated Fund of India<\/i>. From 1.4.1999 the National Small Savings Fund, set up on the recommendations of the R V Gupta Committee, has operated in the Public Account.\"\r\n  },\r\n  {\r\n    \"id\": 814009,\r\n    \"chapter\": \"CH 8: ANNEXURE 14 \u2013 NATIONAL SMALL SAVINGS FUND\",\r\n    \"question\": \"Before 1st April 1999, how was the States' share in the net proceeds of the small savings schemes passed on to them?\",\r\n    \"options\": [\r\n      \"As a loan from the Government of India directly out of the Consolidated Fund of India\",\r\n      \"Through the National Small Savings Fund in the Public Account\",\r\n      \"As a grant-in-aid charged on the Consolidated Fund of India\",\r\n      \"As investment in special securities of the State Governments\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: As a loan from the Government of India directly out of the Consolidated Fund of India.<\/b><br><br><b>Position before 1.4.1999<\/b> \u2014 <i>Till 31.03.1999, the share of States in the net proceeds of these Government Saving Schemes was being passed on to them as loan from Government of India directly from the Consolidated Fund of India<\/i>. Since 1.4.1999 the share has been routed through the National Small Savings Fund in the Public Account, set up on the recommendations of the R V Gupta Committee.\"\r\n  },\r\n  {\r\n    \"id\": 814010,\r\n    \"chapter\": \"CH 8: ANNEXURE 14 \u2013 NATIONAL SMALL SAVINGS FUND\",\r\n    \"question\": \"Following the decisions on the Shyamala Gopinath Committee's recommendations after 11th November 2011, to what extent could States borrow from the net small savings collections in their territory?\",\r\n    \"options\": [\r\n      \"100 per cent in every case\",\r\n      \"Either 50 per cent or 100 per cent\",\r\n      \"50 per cent in every case\",\r\n      \"Such percentage as the Reserve Bank might determine\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct answer: Either 50 per cent or 100 per cent.<\/b><br><br><b>The 2011 dispensation<\/b> \u2014 After 11.11.2011, on the Shyamala Gopinath Committee's recommendations, State Governments were allowed to take loans (either 50 or 100 per cent) from the net small savings collections realised within their jurisdiction, the choice resting with the State. This option-based arrangement was later overtaken by the exclusion of most States from NSSF loans from 2016-17.\"\r\n  },\r\n  {\r\n    \"id\": 814011,\r\n    \"chapter\": \"CH 8: ANNEXURE 14 \u2013 NATIONAL SMALL SAVINGS FUND\",\r\n    \"question\": \"Under the arrangement after 11th November 2011, what did 'surpluses' in the National Small Savings Fund mean?\",\r\n    \"options\": [\r\n      \"The excess of deposits over withdrawals in the current year\",\r\n      \"The interest earned on investments in special securities\",\r\n      \"The amount left after advancing loans to all States\",\r\n      \"The balance cash of the previous financial year plus the amount received on redemption of Central and State Government securities\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct answer: The balance cash of the previous financial year plus the amount received on redemption of Central and State Government securities.<\/b><br><br><b>Surpluses in the NSSF<\/b> \u2014 <i>Surpluses (balance cash of previous financial year plus amount received on redemption of Central and State Government securities)<\/i> in the NSSF were, under the post-2011 arrangement, invested equally between Central and State Government securities. Deposits minus withdrawals, by contrast, is the definition of net collections used to work out the States' share.\"\r\n  },\r\n  {\r\n    \"id\": 814012,\r\n    \"chapter\": \"CH 8: ANNEXURE 14 \u2013 NATIONAL SMALL SAVINGS FUND\",\r\n    \"question\": \"Under the arrangement after 11th November 2011, how were the surpluses in the National Small Savings Fund invested?\",\r\n    \"options\": [\r\n      \"Equally between Central and State Government securities\",\r\n      \"Wholly in Central Government securities\",\r\n      \"Wholly in State Government securities\",\r\n      \"In public agencies such as the Food Corporation of India\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct answer: Equally between Central and State Government securities.<\/b><br><br><b>Investment of surpluses<\/b> \u2014 Under the post-2011 arrangement, surpluses in the NSSF were invested equally between Central and State Government securities. Investment in public agencies such as the Food Corporation of India came only with the later dispensation from 2016-17, when all States and UTs with legislature except <i>Arunachal Pradesh, Madhya Pradesh, Kerala and NCT of Delhi<\/i> were excluded from NSSF loans.\"\r\n  }\r\n];\r\n\r\n\r\n\/* =====================================================================\r\n   4. SANITISE + INDEX\r\n   One malformed row used to blank the whole widget. Bad rows are now\r\n   dropped with a console note; everything else still works.\r\n   ===================================================================== *\/\r\nfunction sanitise(list){\r\n  if(!Array.isArray(list)) return [];\r\n  const ok=[], bad=[];\r\n  list.forEach((q,i)=>{\r\n    const good = q && q.id!==undefined && typeof q.question==='string'\r\n      && Array.isArray(q.options) && q.options.length>=2\r\n      && Number.isInteger(q.correct) && q.correct>=0 && q.correct<q.options.length\r\n      && typeof q.chapter==='string' && q.chapter.length;\r\n    good ? ok.push(q) : bad.push({row:i, id:q&&q.id});\r\n  });\r\n  if(bad.length) console.warn('[chapter bank] skipped '+bad.length+' malformed question(s):', bad);\r\n  return ok;\r\n}\r\nconst QS = sanitise(chapterQuestions);\r\nconst CHAPTERS = [...new Set(QS.map(q=>q.chapter))];\r\n\/* moved up from the label helpers: impKey() needs it, and uid() calls\r\n   impKey() while BY_UID is being built a few lines below *\/\r\nconst ROMAN = {i:1,ii:2,iii:3,iv:4,v:5,vi:6,vii:7,viii:8,ix:9,x:10,xi:11,xii:12};\r\n\/* The progress key deliberately does NOT hold the chapter NAME, only the\r\n   chapter NUMBER that impKey() extracts. Re-spelling 'Ch 2: Accounts' to\r\n   'Ch 2: General Outlines of Accounts' used to orphan every saved record\r\n   under it \u2014 mastery, weak areas and flags all read as empty. The number\r\n   is what the key follows now, so the wording is free to change.\r\n   Ids stay per-chapter, exactly as this template has always asked. *\/\r\nconst uid = q => impKey(q.chapter)+'##'+q.id;\r\nconst BY_UID = new Map(QS.map(q=>[uid(q), q]));\r\n(function duplicateIdCheck(){\r\n  const seen=new Set(), dup=[];\r\n  QS.forEach(q=>{ const u=uid(q); if(seen.has(u)) dup.push(u+'  ('+q.chapter+')'); seen.add(u); });\r\n  if(dup.length) console.warn('[bank] duplicate id(s) inside a chapter \u2014 these questions will share '\r\n    + 'one progress record: ' + dup.join(' | ') + '. Give every question its own id within its chapter.');\r\n})();\r\nconst BY_CH  = (()=>{ const m=new Map(); QS.forEach(q=>{ if(!m.has(q.chapter)) m.set(q.chapter,[]); m.get(q.chapter).push(q); }); return m; })();\r\nconst inCh = c => BY_CH.get(c) || [];\r\nconst L = ['A','B','C','D','E','F'];\r\n\r\n\/* ---- chapter label helpers ---- *\/\r\nconst chShort = c => { const m=c.match(\/^CH\\s*(\\d+)\\s*:\/i); return m ? 'Ch '+m[1] : (c.length>26 ? c.slice(0,24).trim()+'\u2026' : c); };\r\n\/* chapters list in their own order \u2014 Ch 1..n, then Appendix 1..n, then anything\r\n   else alphabetically \u2014 never by score, so the list never shuffles under you *\/\r\nfunction chOrder(c){\r\n  const t=c.trim();\r\n  let m=t.match(\/^(?:CH|CHAPTER)\\s*[-\u2013]?\\s*(\\d+)\/i);\r\n  if(m) return [0, +m[1], t];\r\n  m=t.match(\/^APPENDIX\\s*[-\u2013]?\\s*([0-9]+|[ivxIVX]+)\\b\/i);\r\n  if(m){ const v=m[1]; return [1, \/^\\d+$\/.test(v) ? +v : (ROMAN[v.toLowerCase()]||99), t]; }\r\n  m=t.match(\/^(\\d+)\/);\r\n  if(m) return [0, +m[1], t];\r\n  return [2, 0, t];\r\n}\r\nfunction byChapterOrder(a,b){\r\n  const x=chOrder(a.chapter||a), y=chOrder(b.chapter||b);\r\n  return x[0]-y[0] || x[1]-y[1] || x[2].localeCompare(y[2]);\r\n}\r\n\/* a bank that stores chapter names in block capitals is softened for display *\/\r\nfunction titleCase(str){\r\n  const t=String(str);\r\n  const letters=t.replace(\/[^A-Za-z]\/g,'');\r\n  if(!letters || letters !== letters.toUpperCase()) return t;   \/\/ already mixed case, leave it\r\n  const small=new Set(['of','the','and','for','in','to','a','an','on','by','or','with','from','as','at','under']);\r\n  return t.toLowerCase().replace(\/[A-Za-z][A-Za-z'\u2019]*\/g,(w,i)=>\r\n    (i>0 && small.has(w)) ? w : w.charAt(0).toUpperCase()+w.slice(1))\r\n    .replace(\/\\bCh\\b\/g,'Ch').replace(\/\\bC&ag\\b\/gi,'C&AG').replace(\/\\bDpc\\b\/g,'DPC');\r\n}\r\nconst chBrief = c => { const m=c.match(\/^CH\\s*(\\d+)\\s*:\\s*(.+)$\/i);\r\n  const cap=t=>t.length>36?t.slice(0,34).trim()+'\u2026':t;\r\n  return m ? 'Ch '+m[1]+': '+cap(titleCase(m[2])) : cap(titleCase(c)); };\r\n\r\n\/* =====================================================================\r\n   5. RANKING ENGINE\r\n   Importance where you have rated a chapter; share of the bank where you\r\n   have not. Either way the result is a share of 1, and every label on the\r\n   page is drawn from the T table below so nothing over-claims.\r\n   ===================================================================== *\/\r\n\/* ---------------------------------------------------------------------\r\n   Matching your importance keys to the chapter strings in the bank.\r\n   Exact spelling is not required. Anything starting with a chapter or an\r\n   appendix number is reduced to a token \u2014 'CH 2', 'Ch-2', 'Chapter 2:\r\n   General Outlines...' all become CH2 \u2014 so a short key in the map finds\r\n   a long chapter name in the bank. Keys with no number fall back to a\r\n   loose text match (case, punctuation and spacing ignored).\r\n   --------------------------------------------------------------------- *\/\r\nfunction impKey(str){\r\n  const t = String(str).toUpperCase().replace(\/[\\u2010-\\u2015]\/g,'-').trim();\r\n  let m = t.match(\/^(?:CH|CHAP|CHAPTER)\\s*[-.:]?\\s*(\\d+)\/);\r\n  if(m) return 'CH'+(+m[1]);\r\n  \/\/ longest spellings first, or 'APPX 5' reads its own X as a roman numeral\r\n  m = t.match(\/^(?:APPENDICES|APPENDIX|ANNEXURES?|ANNEXES?|APNDX|APPX|APDX|APP)\\s*[-.:]?\\s*(\\d+|[IVX]+)\\b\/);\r\n  if(m){ const v=m[1]; return 'APP'+(\/^\\d+$\/.test(v) ? +v : (ROMAN[v.toLowerCase()]||v)); }\r\n  m = t.match(\/^(\\d+)\\s*[-.:)]\/);\r\n  if(m) return 'CH'+(+m[1]);\r\n  return 'T:'+t.replace(\/[^A-Z0-9]+\/g,' ').trim();\r\n}\r\nconst IMP_INDEX = (function(){\r\n  const idx={}, used={};\r\n  Object.keys(chapterImportance).forEach(k=>{\r\n    const v = chapterImportance[k];\r\n    if(typeof v!=='number' || !isFinite(v) || v<0) return;\r\n    const key = impKey(k);\r\n    if(idx[key]!==undefined) console.warn('[importance] two keys collapse to the same chapter: '+k);\r\n    idx[key] = v; used[key] = k;\r\n  });\r\n  return {idx, used};\r\n})();\r\nfunction importanceOf(chapter){\r\n  const k = impKey(chapter);\r\n  if(IMP_INDEX.idx[k]!==undefined) return {value:IMP_INDEX.idx[k], key:k};\r\n  \/\/ last resort for un-numbered names: one contains the other\r\n  if(k.startsWith('T:')){\r\n    const target = k.slice(2);\r\n    const hit = Object.keys(IMP_INDEX.idx).filter(x=>x.startsWith('T:')).find(x=>{\r\n      const a=x.slice(2);\r\n      return a.length>3 && target.length>3 && (target.startsWith(a) || a.startsWith(target));\r\n    });\r\n    if(hit) return {value:IMP_INDEX.idx[hit], key:hit};\r\n  }\r\n  return null;\r\n}\r\n\r\nconst W = (function(){\r\n  const counts={}, total=QS.length;\r\n  QS.forEach(q=>counts[q.chapter]=(counts[q.chapter]||0)+1);\r\n  const raw={}, source={}, derived=[];\r\n  let knownSum=0, knownShare=0;\r\n\r\n  const matched = new Set();\r\n  CHAPTERS.forEach(c=>{\r\n    const hit = importanceOf(c);\r\n    if(hit){\r\n      raw[c]=hit.value; source[c]='rated'; matched.add(hit.key);\r\n      knownSum+=hit.value; knownShare += total?counts[c]\/total:0;\r\n    } else { source[c]='derived'; derived.push(c); }\r\n  });\r\n  const scale = (knownSum>0 && knownShare>0) ? knownSum\/knownShare : 1;\r\n  derived.forEach(c => raw[c] = (total?counts[c]\/total:0)*scale);\r\n  let sum=0; CHAPTERS.forEach(c=>sum+=raw[c]);\r\n  if(!(sum>0)){ CHAPTERS.forEach(c=>{ raw[c]= total?counts[c]\/total:0; source[c]='derived'; }); sum=CHAPTERS.reduce((a,c)=>a+raw[c],0)||1; }\r\n  const weights={}; CHAPTERS.forEach(c=>weights[c]=raw[c]\/sum);\r\n  \/\/ keys you rated that never found a chapter in the bank\r\n  const unmatched = Object.keys(IMP_INDEX.idx).filter(k=>!matched.has(k)).map(k=>IMP_INDEX.used[k]);\r\n  return {weights, raw, source, counts, total, derived, unstocked:unmatched,\r\n          rated: CHAPTERS.some(c=>source[c]==='rated')};\r\n})();\r\nconst weightOf = c => W.weights[c] || 0;\r\nconst pctLabel = x => { const v=(x||0)*100; if(!(v>0)) return '0%';\r\n  return (v<10 ? Math.round(v*10)\/10 : Math.round(v)) + '%'; };\r\n\r\n\/* every phrase that could over-claim lives here, in one place *\/\r\nconst WT = W.rated;                       \/\/ is any chapter rated by hand?\r\nconst T = {\r\n  chipUnit  : ' importance',\r\n  onScreen  : WT ? 'Importance on screen' : 'Share on screen',\r\n  colWeight : 'Importance',\r\n  covered   : WT ? 'Weighted coverage'    : 'Bank covered',\r\n  projected : 'Projected score',\r\n  leakHead  : 'Where you are losing the most',\r\n  leakUnit  : 'points \/100',\r\n  leakWord  : 'points',\r\n  readyDef  : WT ? 'Readiness = \u03a3 (importance \u00d7 mastery)' : 'Readiness = \u03a3 (share of the bank \u00d7 mastery)',\r\n  paperOut  : 'you would score around'\r\n};\r\n\/\/ \"rated 15% importance\" where you have rated it; nothing where you have not\r\nconst impPhrase = r => W.source[r.chapter]==='rated'\r\n  ? 'rated <b>'+pctLabel(r.weight)+'<\/b> importance' : '';\r\n\r\n\/* =====================================================================\r\n   6. PROGRESS (localStorage, one record per quizId)\r\n   ===================================================================== *\/\r\nconst SCHEMA = 1;\r\nconst KEY = 'pe_chapterdrill_' + CFG.quizId;\r\nfunction blank(){ return { schema:SCHEMA, stats:{}, weak:[], flags:[], log:[], queue:[],\r\n                           queueLabel:'', queueKind:'', lastUid:null,\r\n                           ans:{}, attemptId:0, startedAt:0, updatedAt:0 }; }\r\n\/* Records written before the key change above are stored under the full\r\n   chapter name. Remap them once, here, so nobody loses what they had.\r\n   keyVersion makes this safely repeatable \u2014 it runs on the local copy and\r\n   on anything pulled down from the account, on every load. It is set HERE\r\n   and never in blank(): a stored record without it has not been migrated,\r\n   and blank() seeding it would make every old record look done. *\/\r\nfunction migrateKeys(p){\r\n  if(!p || typeof p!=='object') return p;\r\n  if(p.keyVersion === 2) return p;\r\n  const fix = k => {\r\n    const t=String(k), i=t.lastIndexOf('##');\r\n    if(i<0) return t;\r\n    const head = t.slice(0,i);\r\n    \/* CH1 \/ APP2 survive impKey() unchanged, but a T: token does not \u2014\r\n       impKey('T:RULE 3') would return 'T:T RULE 3'. Leave tokens alone, so\r\n       running this twice can never corrupt a key. *\/\r\n    if(head.startsWith('T:')) return t;\r\n    return impKey(head)+'##'+t.slice(i+2);\r\n  };\r\n  const uniq = arr => Array.from(new Set((arr||[]).map(fix)));\r\n  let moved = 0;\r\n\r\n  const st = {};\r\n  Object.keys(p.stats||{}).forEach(k=>{\r\n    const n = fix(k); if(n!==k) moved++;\r\n    const cur = st[n];\r\n    if(!cur) st[n] = p.stats[k];\r\n    else {                                   \/\/ two spellings, one chapter: keep the fuller record\r\n      const a=(cur.correct||0)+(cur.incorrect||0);\r\n      const b=(p.stats[k].correct||0)+(p.stats[k].incorrect||0);\r\n      if(b>a) st[n] = p.stats[k];\r\n    }\r\n  });\r\n  p.stats = st;\r\n\r\n  const ans = {};\r\n  Object.keys(p.ans||{}).forEach(k=>{ ans[fix(k)] = p.ans[k]; });\r\n  p.ans   = ans;\r\n  p.flags = uniq(p.flags);\r\n  p.weak  = uniq(p.weak);\r\n  p.queue = uniq(p.queue);\r\n  p.log   = (p.log||[]).map(x=>{ if(x && x.u) x.u = fix(x.u); return x; });\r\n  if(p.lastUid) p.lastUid = fix(p.lastUid);\r\n\r\n  p.keyVersion = 2;\r\n  if(moved){\r\n    p._migrated = true;                      \/\/ section 11 writes the rewritten copy back\r\n    console.info('[progress] moved '+moved+' saved record(s) onto the new stable key.');\r\n  }\r\n  return p;\r\n}\r\nlet P = (function(){\r\n  const p = blank();\r\n  try{\r\n    const s = localStorage.getItem(KEY);\r\n    if(s){ const j=JSON.parse(s);\r\n      if(j && j.schema===SCHEMA) Object.assign(p, j);\r\n      else if(j) console.warn('[storage] older schema found; starting fresh.');\r\n    }\r\n  }catch(e){ console.warn('progress load failed', e); }\r\n  ['weak','flags','log','queue'].forEach(k=>{ if(!Array.isArray(p[k])) p[k]=[]; });\r\n  if(!p.stats) p.stats={};\r\n  if(!p.ans || typeof p.ans!=='object') p.ans={};\r\n  if(typeof p.attemptId!=='number') p.attemptId=0;\r\n  if(typeof p.startedAt!=='number') p.startedAt=0;\r\n  if(typeof p.updatedAt!=='number') p.updatedAt=0;\r\n  return migrateKeys(p);\r\n})();\r\nlet STORAGE_OK = (function(){\r\n  try{ localStorage.setItem('pe_probe','1'); localStorage.removeItem('pe_probe'); return true; }\r\n  catch(e){ return false; }\r\n})();\r\nlet storageWarned=false;\r\n\/* real implementation is installed in section 7b, below *\/\r\nlet SYNC = { push(){}, pull(){}, flushNow(){}, enabled:false };\r\nfunction save(){\r\n  P.updatedAt = Date.now();\r\n  try{\r\n    if(P.log.length>400) P.log = P.log.slice(-400);\r\n    localStorage.setItem(KEY, JSON.stringify(P));\r\n  }catch(e){\r\n    try{ P.log = P.log.slice(-80); localStorage.setItem(KEY, JSON.stringify(P)); }\r\n    catch(e2){ STORAGE_OK=false;\r\n      if(!storageWarned){ storageWarned=true; toast('Your browser is blocking saved progress \u2014 this sitting will not be remembered'); } }\r\n  }\r\n  SYNC.push();\r\n}\r\nfunction stat(u){ if(!P.stats[u]) P.stats[u]={correct:0,incorrect:0,last:null,lastOk:null}; return P.stats[u]; }\r\nconst flags = new Set(P.flags);\r\nconst weak  = new Set(P.weak);\r\n\r\n\/* =====================================================================\r\n   7. SESSION STATE\r\n   ===================================================================== *\/\r\nconst S = { tab:'quiz', filter:'all', chapter:null, i:0, pick:null, nudge:false,\r\n            query:'', unattempted:false, ans:P.ans, explFor:null, order:[] };\r\n\r\n\/* clears only the sitting on screen \u2014 lifetime stats are untouched *\/\r\nfunction resetSitting(){ P.ans={}; S.ans=P.ans; P.attemptId=0; P.startedAt=0; save(); }\r\n\r\n\/* =====================================================================\r\n   7b. SERVER SYNC \u2014 progress follows the WordPress account\r\n   Requires the Code Snippet \"CSS ADDA \u2014 Quiz Progress Sync v1.0\".\r\n   Logged out, offline, or snippet inactive \u2192 silently local-only.\r\n   ===================================================================== *\/\r\nSYNC = (function(){\r\n  const cfg = window.CSSADDA_SYNC || {};\r\n  \/* A page served out of a cache carries whatever was printed for whoever\r\n     filled that cache \u2014 usually loggedIn:false and a long-dead nonce. So\r\n     nothing printed into the page is trusted here. One live call to\r\n     admin-ajax decides whether this visitor is signed in, and hands back\r\n     a fresh nonce at the same time. That makes sync immune to page\r\n     caching, which is the usual reason it works in one browser only. *\/\r\n  const AJAX = (cfg.ajaxUrl && String(cfg.ajaxUrl)) || (location.origin + '\/wp-admin\/admin-ajax.php');\r\n  let nonce = cfg.nonce || '';\r\n  let on = false, probed = null;\r\n  let busy = false, dirty = false, timer = null, retries = 0, pulled = false;\r\n\r\n  function body(action, extra){\r\n    const f = new FormData();\r\n    f.append('action', action);\r\n    f.append('nonce', nonce);\r\n    f.append('quiz_id', CFG.quizId);\r\n    f.append('page_id', cfg.pageId || 0);\r\n    Object.keys(extra || {}).forEach(k => f.append(k, extra[k]));\r\n    return f;\r\n  }\r\n  function post(action, extra){\r\n    if(typeof fetch !== 'function') return Promise.reject(new Error('no fetch'));\r\n    return fetch(AJAX, { method:'POST', credentials:'same-origin', body:body(action, extra) })\r\n      .then(r => r.json());\r\n  }\r\n  function freshNonce(){\r\n    if(typeof fetch !== 'function') return Promise.resolve(false);\r\n    try{\r\n      const f = new FormData(); f.append('action','cssadda_progress_nonce');\r\n      return fetch(AJAX, { method:'POST', credentials:'same-origin', body:f })\r\n        .then(r => r.json())\r\n        .then(j => { if(j && j.success && j.data && j.data.nonce){ nonce = j.data.nonce; return true; } return false; })\r\n        .catch(() => false);\r\n    }catch(e){ return Promise.resolve(false); }\r\n  }\r\n  \/* runs once: is this visitor signed in, and is the snippet live? *\/\r\n  function probe(){\r\n    if(probed) return probed;\r\n    probed = freshNonce().then(okNonce => {\r\n      on = !!okNonce;\r\n      console.info('[sync] account sync ' + (on\r\n        ? 'ON \u2014 quizId: ' + CFG.quizId\r\n        : 'OFF \u2014 not signed in, or the \"Quiz Progress Sync\" snippet is not active'));\r\n      return on;\r\n    });\r\n    return probed;\r\n  }\r\n\r\n  function sitting(){\r\n    let n = 0, ok = 0;\r\n    Object.keys(P.ans || {}).forEach(u => {\r\n      const q = BY_UID.get(u); if(!q) return;\r\n      n++; if(q.correct === P.ans[u]) ok++;\r\n    });\r\n    return { n:n, ok:ok };\r\n  }\r\n  function fields(){\r\n    const s = sitting();\r\n    return {\r\n      payload   : JSON.stringify(P),\r\n      score     : s.ok,\r\n      total     : s.n,\r\n      seconds   : P.startedAt ? Math.round((Date.now() - P.startedAt)\/1000) : 0,\r\n      attempt_id: P.attemptId || 0\r\n    };\r\n  }\r\n\r\n  function push(){ dirty = true; clearTimeout(timer); timer = setTimeout(flush, 1200); }\r\n\r\n  function flush(){\r\n    if(busy || !dirty) return;\r\n    if(!on){ probe().then(okp => { if(okp) flush(); }); return; }   \/\/ wait for the probe, then send\r\n    busy = true; dirty = false;\r\n    post('cssadda_progress_save', fields()).then(j => {\r\n      busy = false;\r\n      if(j && j.success){\r\n        retries = 0;\r\n        if(j.data){\r\n          if(j.data.attempt_id) P.attemptId = j.data.attempt_id;\r\n          if(j.data.updatedAt)  P.updatedAt = j.data.updatedAt;\r\n        }\r\n        try{ localStorage.setItem(KEY, JSON.stringify(P)); }catch(e){}\r\n      } else if(j && j.data && j.data.code === 'bad_nonce' && retries < 2){\r\n        retries++; freshNonce().then(okNonce => { if(okNonce){ dirty = true; flush(); } });\r\n      } else {\r\n        dirty = true;                       \/\/ retry on the next save\r\n      }\r\n    }).catch(() => { busy = false; dirty = true; });\r\n  }\r\n\r\n  function flushNow(){ clearTimeout(timer); dirty = true; flush(); }\r\n\r\n  \/* survives the tab being closed mid-sitting *\/\r\n  function beacon(){\r\n    if(!on || !navigator.sendBeacon) return;\r\n    try{ navigator.sendBeacon(AJAX, body('cssadda_progress_save', fields())); }catch(e){}\r\n  }\r\n\r\n  \/* merge, so one device can never wipe another *\/\r\n  function merge(local, remote){\r\n    if(!remote || typeof remote !== 'object' || remote.schema !== SCHEMA) return local;\r\n\r\n    const out = JSON.parse(JSON.stringify(local));\r\n    if(!out.stats) out.stats = {};\r\n\r\n    \/\/ per question, keep whichever record carries more attempts\r\n    Object.keys(remote.stats || {}).forEach(u => {\r\n      const r = remote.stats[u], l = out.stats[u];\r\n      const rn = (r.correct||0) + (r.incorrect||0);\r\n      const ln = l ? (l.correct||0) + (l.incorrect||0) : -1;\r\n      if(rn > ln) out.stats[u] = r;\r\n    });\r\n\r\n    const seen = new Set();\r\n    out.log = (local.log||[]).concat(remote.log||[])\r\n      .filter(x => x && x.ts)\r\n      .sort((a,b) => a.ts - b.ts)\r\n      .filter(x => { const k = x.u + '|' + x.ts; if(seen.has(k)) return false; seen.add(k); return true; })\r\n      .slice(-400);\r\n\r\n    \/* The sitting, the built session and the flags belong to whichever side\r\n       is newer. Flags must not be unioned: that quietly undoes un-flagging,\r\n       because the other device's stale copy puts the flag straight back. *\/\r\n    const lt = local.updatedAt || 0, rt = remote.updatedAt || 0;\r\n    const la = Object.keys(local.ans || {}).length, ra = Object.keys(remote.ans || {}).length;\r\n    const newer = ((rt > lt) || (rt === lt && ra > la)) ? remote : local;\r\n\r\n    out.flags      = (newer.flags || []).slice();\r\n    \/* an empty sitting must never overwrite a real one \u2014 a save made just\r\n       after a reset would otherwise clear the other device's answers *\/\r\n    const nAns = newer.ans && Object.keys(newer.ans).length ? newer.ans : null;\r\n    const lAns = local.ans && Object.keys(local.ans).length ? local.ans : null;\r\n    out.ans        = nAns || lAns || {};\r\n    out.queue      = newer.queue || [];\r\n    out.queueLabel = newer.queueLabel || '';\r\n    out.queueKind  = newer.queueKind || '';\r\n    out.attemptId  = newer.attemptId || 0;\r\n    out.startedAt  = newer.startedAt || 0;\r\n    out.updatedAt  = Math.max(lt, rt);\r\n    return out;\r\n  }\r\n\r\n  function pull(){\r\n    if(pulled) return;\r\n    pulled = true;\r\n    probe().then(okp => { if(okp) load(); });\r\n  }\r\n  function load(){\r\n    post('cssadda_progress_load', {}).then(j => {\r\n      if(!j || !j.success){\r\n        if(j && j.data && j.data.code === 'bad_nonce' && retries < 2){\r\n          retries++; freshNonce().then(okNonce => { if(okNonce) load(); });\r\n        }\r\n        return;\r\n      }\r\n      const raw = j.data && j.data.payload;\r\n      if(!raw){ push(); return; }                 \/\/ first device \u2014 seed the server\r\n\r\n      let remote = null;\r\n      try{ remote = migrateKeys(JSON.parse(raw)); }catch(e){ return; }\r\n\r\n      const before = Object.keys(P.stats || {}).length;\r\n      P = merge(P, remote);\r\n\r\n      flags.clear(); (P.flags || []).forEach(u => flags.add(u));\r\n      if(!P.ans) P.ans = {};\r\n      S.ans = P.ans;\r\n\r\n      refreshWeak(); save(); render(); hdr();\r\n\r\n      if(Object.keys(P.stats || {}).length > before) toast('Progress restored from your account', true);\r\n    }).catch(() => {});\r\n  }\r\n\r\n  window.addEventListener('pagehide', beacon);\r\n  document.addEventListener('visibilitychange', () => { if(document.hidden) flushNow(); });\r\n  return { push:push, pull:pull, flushNow:flushNow, probe:probe, get enabled(){ return on; } };\r\n})();\r\n\r\n\/* =====================================================================\r\n   8. FORMAT + TRAIT MODEL\r\n   SHAPE  = how the question is built (one per question)\r\n   TRAIT  = what it turns on (a question may carry several)\r\n   A shape gap is a reading habit; a trait gap is recall. Same number,\r\n   opposite remedy \u2014 so they are reported separately.\r\n   ===================================================================== *\/\r\nconst SHAPES = [\r\n  { key:'match',  label:'Match the following (List-I \/ List-II)',\r\n    test:q => \/list\\s*-?\\s*i\\b\/i.test(q.question) },\r\n  { key:'multi',  label:'Multi-statement \/ how many are correct',\r\n    test:q => q.question.split(\/<br\\s*\\\/?>|\\n\/).filter(x=>\/^\\s*\\d+[.)]\/.test(x)).length>=2 },\r\n  { key:'direct', label:'Explanation', test:()=>true }  \/\/ catch-all\r\n];\r\nconst TRAITS = [\r\n  { key:'cite',      label:'Para, rule, article or article-number recall',\r\n    test:q => \/\\b(para|paragraph|rule|article|section|appendix|schedule|clause)\\s*[-\u2013]?\\s*\\d\/i.test(q.question+' '+q.options.join(' ')) },\r\n  { key:'period',    label:'Time limits and periods',\r\n    test:q => \/\\b\\d+\\s*(day|week|month|year|hour)s?\\b|\\b(one|two|three|four|five|six|seven|ten|fourteen|fifteen|twenty|twenty-five|thirty|forty-five|sixty|ninety)[\\s-](day|week|month|year)s?\\b\/i.test(q.options.join(' ')) },\r\n  { key:'money',     label:'Numbers, monetary limits and percentages',\r\n    test:q => \/\u20b9|\\bRs\\.?\\s*\\d|\\blakhs?\\b|\\bcrores?\\b|per\\s*cent|%|\\bone-(third|fourth|half|tenth)\\b\/i.test(q.options.join(' ')) },\r\n  { key:'authority', label:'Competent authority \/ level \/ who does what',\r\n    test:q => \/\\bwho\\b|\\bby whom\\b|\\bauthority\\b|\\brank of\\b|\\blevel of\\b|\\bnot below\\b|addressed to|shall be (signed|issued|approved|maintained|prepared|submitted)\/i.test(q.question+' '+q.options.join(' ')) },\r\n  { key:'negative',  label:'Negatively phrased (\u201cNOT correct\u201d, \u201cexcept\u201d)',\r\n    test:q => \/\\bnot correct\\b|\\bis incorrect\\b|\\bare not correct\\b|\\bexcept\\b|\\bdoes not\\b|\\bcannot\\b|\\bnot required\\b|\\bneed not\\b|\\bis\\\/are not\\b\/i.test(q.question) }\r\n];\r\nconst _shape = {};\r\nfunction shapeOf(q){ const u=uid(q); return _shape[u] || (_shape[u] = SHAPES.find(s=>s.test(q)) || SHAPES[SHAPES.length-1]); }\r\n\r\n\/* =====================================================================\r\n   9. MODELS\r\n   ===================================================================== *\/\r\nfunction smoothed(c,i){ const k=CFG.priorStrength, p0=CFG.priorAccuracy; return (c + k*p0)\/(c + i + k); }\r\nfunction expectedRate(c,i,coverage){ return smoothed(c,i)*coverage + CFG.priorAccuracy*(1-coverage); }\r\nfunction recall(st){\r\n  if(!st || !st.last || st.correct<2) return null;\r\n  const R=CFG.retention, reps=Math.max(1, st.correct - st.incorrect);\r\n  const stability = R.baseDays * Math.pow(R.growth, reps-1);\r\n  return Math.exp(-((Date.now()-st.last)\/86400000)\/stability);\r\n}\r\nfunction retentionIndex(){\r\n  let s=0,n=0; QS.forEach(q=>{ const r=recall(P.stats[uid(q)]); if(r!==null){s+=r;n++;} });\r\n  return n ? Math.round(s\/n*100) : null;\r\n}\r\nfunction chapterRows(){\r\n  return CHAPTERS.map(c=>{\r\n    const qs=inCh(c), n=qs.length;\r\n    let att=0, ok=0, bad=0, mastSum=0;\r\n    qs.forEach(q=>{ const s=P.stats[uid(q)];\r\n      if(s && (s.correct+s.incorrect)>0){ att++; ok+=s.correct; bad+=s.incorrect; }\r\n      mastSum += s ? Math.min(s.correct\/CFG.masteryThreshold,1) : 0; });\r\n    const acc = (ok+bad) ? ok\/(ok+bad) : null;\r\n    const weight = weightOf(c), coverage = n?att\/n:0, mastery = n?mastSum\/n:0;\r\n    const expected = expectedRate(ok,bad,coverage);\r\n    const leak = weight*(1-expected);\r\n    const difficulty = acc===null ? 1 : (1.4 - 0.6*acc);\r\n    return { chapter:c, count:n, weight, source:W.source[c], att, ok, bad,\r\n             coverage, acc, mastery, expected, leak,\r\n             priority: weight*(1-mastery)*difficulty };\r\n  }).sort((a,b)=>b.weight-a.weight);\r\n}\r\nfunction readiness(){\r\n  const rows=chapterRows();\r\n  return {\r\n    score     : Math.round(rows.reduce((a,r)=>a+r.weight*r.mastery,0)*100),\r\n    projected : Math.round(rows.reduce((a,r)=>a+r.weight*r.expected,0)*100),\r\n    covered   : Math.round(rows.reduce((a,r)=>a+r.weight*r.coverage,0)*100),\r\n    touched   : Object.values(P.stats).some(s=>(s.correct+s.incorrect)>0),\r\n    rows\r\n  };\r\n}\r\nfunction masteredCount(){ return QS.filter(q=>{ const s=P.stats[uid(q)]; return s && s.correct>=CFG.masteryThreshold; }).length; }\r\nfunction formatRows(){\r\n  const acc={};\r\n  const ensure=(k,l,kind)=> acc[k] || (acc[k]={key:k,label:l,kind:kind,ok:0,bad:0,total:0,seen:0});\r\n  SHAPES.forEach(s=>ensure(s.key,s.label,'shape'));\r\n  TRAITS.forEach(t=>ensure(t.key,t.label,'trait'));\r\n  QS.forEach(q=>{\r\n    const s=P.stats[uid(q)], buckets=[acc[shapeOf(q).key]];\r\n    TRAITS.forEach(t=>{ if(t.test(q)) buckets.push(acc[t.key]); });\r\n    buckets.forEach(r=>{ r.total++; if(s && (s.correct+s.incorrect)>0){ r.seen++; r.ok+=s.correct; r.bad+=s.incorrect; } });\r\n  });\r\n  return Object.values(acc).map(r=>{ const n=r.ok+r.bad; r.attempts=n; r.acc = n? r.ok\/n : null; return r; })\r\n    .filter(r=>r.total>0);\r\n}\r\nfunction dueForRevision(){\r\n  const risk=CFG.retention.riskBelow;\r\n  return QS.map(q=>{\r\n    const st=P.stats[uid(q)], r=recall(st);\r\n    if(r===null || r>=risk) return null;\r\n    return { q, recall:r, days:Math.floor((Date.now()-st.last)\/86400000), urgency: weightOf(q.chapter)*(1-r) };\r\n  }).filter(Boolean).sort((a,b)=>b.urgency-a.urgency);\r\n}\r\n\r\n\/* =====================================================================\r\n   10. SESSION PLANNER\r\n   Focused set \u2014 chapter time in proportion to the marks leaking out.\r\n   Mock paper  \u2014 ignores your history, mirrors the shape of the bank.\r\n   ===================================================================== *\/\r\nfunction gain(q){\r\n  const u=uid(q), st=P.stats[u], c=st?st.correct:0, i=st?st.incorrect:0;\r\n  const deficit = 1 - Math.min(c\/CFG.masteryThreshold, 1);\r\n  let urgency = 1 + 0.15*deficit;\r\n  if(weak.has(u)) urgency += 0.60;\r\n  const r = recall(st);\r\n  if(r!==null && r<CFG.retention.riskBelow) urgency += (1-r);\r\n  if(c+i===0) urgency += 0.15;\r\n  return weightOf(q.chapter)*(deficit+0.12)*urgency;\r\n}\r\nfunction allocate(rows,n,shareOf){\r\n  const total = rows.reduce((a,r)=>a+Math.max(0,shareOf(r)),0);\r\n  if(!(total>0)) return rows.map(r=>({r,slots:0}));\r\n  const out = rows.map(r=>{ const exact=n*Math.max(0,shareOf(r))\/total;\r\n    return {r, exact, slots:Math.min(Math.floor(exact), r.count)}; });\r\n  let left = n - out.reduce((a,x)=>a+x.slots,0);\r\n  out.slice().sort((a,b)=>(b.exact-b.slots)-(a.exact-a.slots))\r\n     .forEach(x=>{ if(left>0 && x.slots<x.r.count){ x.slots++; left--; } });\r\n  if(left>0) out.slice().sort((a,b)=>shareOf(b.r)-shareOf(a.r))\r\n     .forEach(x=>{ while(left>0 && x.slots<x.r.count){ x.slots++; left--; } });\r\n  return out;\r\n}\r\n\/* Fisher\u2013Yates, so the order of a sitting is never the order of the bank *\/\r\nfunction shuffle(a){\r\n  for(let i=a.length-1;i>0;i--){ const j=Math.floor(Math.random()*(i+1)); [a[i],a[j]]=[a[j],a[i]]; }\r\n  return a;\r\n}\r\n\/* Weighted sampling without replacement: a high score makes a question\r\n   likely, never certain. Two sittings built back to back therefore share\r\n   only part of their content instead of being identical. *\/\r\nfunction sampleWeighted(pool, n, scoreFn){\r\n  const items = pool.map(q=>({q, w:Math.max(scoreFn(q), 1e-9)}));\r\n  const out=[];\r\n  n = Math.min(n, items.length);\r\n  for(let k=0;k<n;k++){\r\n    let total=0; items.forEach(x=>total+=x.w);\r\n    let r=Math.random()*total, hit=items.length-1;\r\n    for(let i=0;i<items.length;i++){ r-=items[i].w; if(r<=0){ hit=i; break; } }\r\n    out.push(items[hit].q);\r\n    items.splice(hit,1);\r\n  }\r\n  return out;\r\n}\r\nfunction buildSession(kind){\r\n  const rows = chapterRows().filter(r=>r.count>0);\r\n  if(!rows.length) return 0;\r\n  const n = Math.min(kind==='mock'?CFG.mockSize:CFG.sessionSize, QS.length);\r\n  const alloc = allocate(rows, n, kind==='mock' ? (r=>r.weight) : (r=>r.leak));\r\n\r\n  \/\/ whatever you were given last time is pushed down, not banned\r\n  const last = new Set(P.queue||[]);\r\n  const fresh = u => last.has(u) ? 0.3 : 1;\r\n\r\n  const picked=[];\r\n  alloc.forEach(({r,slots})=>{\r\n    if(!slots) return;\r\n    const pool = inCh(r.chapter).slice();\r\n    if(kind==='mock'){\r\n      \/\/ the mock ignores how well you know a question and simply spreads\r\n      \/\/ itself over the bank, favouring what you have seen least\r\n      picked.push(...sampleWeighted(pool, slots, q=>{\r\n        const st=P.stats[uid(q)], seen=st?(st.correct+st.incorrect):0;\r\n        const stale=(st&&st.last) ? Math.min((Date.now()-st.last)\/(86400000*30),1) : 1;\r\n        return (1\/(1+seen*1.6) + 0.35*stale) * fresh(uid(q));\r\n      }));\r\n    } else {\r\n      picked.push(...sampleWeighted(pool, slots, q=>gain(q)*fresh(uid(q))));\r\n    }\r\n  });\r\n  shuffle(picked);\r\n  P.queue = picked.map(uid);\r\n  P.queueLabel = kind==='mock' ? 'Mock paper' : 'Focused set';\r\n  P.queueKind = kind;\r\n  save();\r\n  return picked.length;\r\n}\r\nfunction startSession(kind){\r\n  const had = (P.queue||[]).length;\r\n  const n = buildSession(kind);\r\n  if(!n){ toast('Nothing to build a session from yet'); return; }\r\n  resetSitting();                               \/\/ a new sitting starts clean\r\n  setTab('quiz'); setFilter('session');\r\n  toast(P.queueLabel+' ready \u2014 '+n+' fresh questions'+(had?' (previous set replaced)':''), true);\r\n}\r\n\r\n\/* =====================================================================\r\n   11. POOL \/ FILTERS\r\n   ===================================================================== *\/\r\nfunction pool(){\r\n  let p = QS.slice();\r\n  if(S.filter==='chapter' && S.chapter) p = inCh(S.chapter).slice();\r\n  if(S.filter==='weak')    p = p.filter(q=>weak.has(uid(q)));\r\n  if(S.filter==='flagged') p = p.filter(q=>flags.has(uid(q)));\r\n  if(S.filter==='session') p = (P.queue||[]).map(u=>BY_UID.get(u)).filter(Boolean);\r\n  if(S.query){ const t=S.query.toLowerCase();\r\n    p = p.filter(q=>(q.question+' '+q.options.join(' ')+' '+q.explanation).toLowerCase().includes(t)); }\r\n  if(S.unattempted) p = p.filter(q=>S.ans[uid(q)]==null);\r\n  return p;\r\n}\r\nfunction refreshWeak(){\r\n  weak.clear();\r\n  QS.forEach(q=>{ const s=P.stats[uid(q)];\r\n    if(s && s.incorrect>=CFG.weakThreshold && s.correct<CFG.masteryThreshold) weak.add(uid(q)); });\r\n  P.weak=[...weak];\r\n}\r\nrefreshWeak();\r\nif(P._migrated){ delete P._migrated; save(); }   \/\/ persist the rewritten keys at once\r\n(function orphanCheck(){\r\n  const lost = Object.keys(P.stats||{}).filter(u=>!BY_UID.has(u));\r\n  if(lost.length) console.warn('[progress] '+lost.length+' saved record(s) match no question in this bank \u2014 '\r\n    + 'an id or a chapter NUMBER has changed, or a question was removed, so that progress will not show. '\r\n    + 'Sample: '+lost.slice(0,3).join(', '));\r\n})();\r\n\r\n\/* =====================================================================\r\n   12. STEM RENDERING (statements + List-I \/ List-II)\r\n   ===================================================================== *\/\r\nconst cleanStem = t => String(t).replace(\/^\\s*(?:Q|Question)\\s*\\.?\\s*\\d+\\s*[.):\\-]\\s*\/i,'').trim();\r\nconst QN = '<span class=\"qno\">Q.<\/span>';   \/\/ the marker printed before every stem\r\nfunction buildStem(raw){\r\n  const lines = raw.split(\/<br\\s*\\\/?>|\\n\/).map(s=>s.trim()).filter(Boolean);\r\n  const plain = s => s.replace(\/<\\\/?b>\/g,'').trim();\r\n  const isMatch = lines.some(l=>\/^List\\s*[-\u2013\u2014]?\\s*I\\b\/i.test(plain(l)));\r\n  const numbered = lines.filter(l=>\/^\\d+[.)]\\s\/.test(plain(l)));\r\n  if(isMatch) return matchCard(lines, plain);\r\n  if(numbered.length>=2) return stmtCard(lines, plain);\r\n  return plainCard(lines);\r\n}\r\n\/* a single-statement question gets the same sheet as the other two, so\r\n   every question on the page reads the same way *\/\r\nfunction plainCard(lines){\r\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\r\n    + lines.map((l,i)=>'<p class=\"'+(i===0?'lead':'close')+'\">'+(i===0?QN:'')+l+'<\/p>').join('')\r\n    + '<\/div><\/div>';\r\n}\r\nfunction stmtCard(lines, plain){\r\n  const isN = l => \/^\\d+[.)]\\s\/.test(plain(l));\r\n  const first = lines.findIndex(isN);\r\n  let last=-1; lines.forEach((l,i)=>{ if(isN(l)) last=i; });\r\n  const head = lines.slice(0,first), tail = lines.slice(last+1);\r\n  const items = lines.slice(first,last+1).filter(isN).map(l=>plain(l).replace(\/^\\d+[.)]\\s*\/,''));\r\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\r\n    + head.map((l,i)=>'<p class=\"'+(i===0?'lead':'intro')+'\">'+(i===0?QN:'')+l+'<\/p>').join('')\r\n    + '<ol class=\"stmts\">'+items.map(t=>'<li><span>'+t+'<\/span><\/li>').join('')+'<\/ol>'\r\n    + tail.map(l=>'<p class=\"close\">'+l+'<\/p>').join('')\r\n    + '<\/div><\/div>';\r\n}\r\n\/* Match-the-following comes in every shape: one item per line, or the\r\n   whole list run together on a single line separated by semicolons or\r\n   commas, or nothing at all between items. All three are split here so\r\n   the two columns always come out as proper rows. *\/\r\nfunction splitItems(body, kind){\r\n  const lab = kind==='alpha' ? '[A-Fa-f]' : '\\\\d{1,2}';\r\n  const mk  = re => new RegExp(re.replace('LAB', lab), 'g');\r\n  let parts = body.split(mk('\\\\s*[;\\\\n]\\\\s*(?=LAB\\\\s*[.):]\\\\s)'));\r\n  if(parts.length < 2) parts = body.split(mk('\\\\s*,\\\\s*(?=LAB\\\\s*[.):]\\\\s)'));\r\n  if(parts.length < 2) parts = body.split(mk('(?<=\\\\S)\\\\s+(?=LAB\\\\s*[.)]\\\\s)'));\r\n  const re = new RegExp('^\\\\s*('+lab+')\\\\s*[.):]\\\\s*(.+?)\\\\s*[;,.]?\\\\s*$');\r\n  return parts.map(p=>{ const m=String(p).match(re);\r\n    return m ? {k:m[1].toUpperCase(), v:m[2]} : null; }).filter(Boolean);\r\n}\r\nfunction matchCard(lines, plain){\r\n  \/\/ keep line breaks, normalise only runs of spaces\r\n  const text = lines.map(plain).join('\\n').replace(\/[ \\t]+\/g,' ').trim();\r\n\r\n  \/* The opening line almost always names both lists \u2014 \"Match List-I with\r\n     List-II and select\u2026\" \u2014 so the first occurrence of each is the wrong\r\n     one. Take the last List-I that actually has items after it, and the\r\n     first List-II following that. *\/\r\n  const at = re => [...text.matchAll(re)].map(m=>m.index);\r\n  const posI  = at(\/List\\s*[-\u2013\u2014]?\\s*I\\b\/gi);\r\n  const posII = at(\/List\\s*[-\u2013\u2014]?\\s*II\\b\/gi);\r\n  const hasItems = (str,kind) =>\r\n    (kind==='alpha' ? \/[A-F]\\s*[.):]\\s\/ : \/\\d{1,2}\\s*[.):]\\s\/).test(str);\r\n  let iI=-1, iII=-1;\r\n  for(let k=posI.length-1;k>=0 && iI<0;k--){\r\n    const ii = posII.find(x=>x>posI[k]);\r\n    if(ii===undefined) continue;\r\n    if(hasItems(text.slice(posI[k],ii),'alpha') && hasItems(text.slice(ii),'num')){ iI=posI[k]; iII=ii; }\r\n  }\r\n  if(iI<0 || iII<0) return plainCard(lines);\r\n\r\n  const head  = text.slice(0, iI).trim();\r\n  let segI    = text.slice(iI, iII).trim();\r\n  let segII   = text.slice(iII).trim();\r\n\r\n  \/\/ anything after the lists \u2014 \"Code :\", \"Select the correct answer\u2026\"\r\n  let tail = '';\r\n  const t = segII.match(\/(?:\\n|\\s)(Code\\s*[:.]?\\s*$|(?:Select|Choose)\\b[\\s\\S]*$)\/i);\r\n  if(t){ tail = t[1].trim(); segII = segII.slice(0, t.index).trim(); }\r\n\r\n  \/\/ column captions: \"List-I (Purpose of Leave) :\"\r\n  const capRe = \/^List\\s*[-\u2013\u2014]?\\s*I{1,2}\\b\\s*(\\([^)]*\\))?\\s*[:.]?\\s*\/i;\r\n  const hI  = segI.match(capRe),  hII = segII.match(capRe);\r\n  const capI  = hI  ? hI[0].replace(\/[\\s:.]+$\/,'')  : 'List-I';\r\n  const capII = hII ? hII[0].replace(\/[\\s:.]+$\/,'') : 'List-II';\r\n  const rowsI  = splitItems(hI  ? segI.slice(hI[0].length)  : segI,  'alpha');\r\n  const rowsII = splitItems(hII ? segII.slice(hII[0].length): segII, 'num');\r\n  if(!rowsI.length || !rowsII.length) return plainCard(lines);\r\n\r\n  const cell = x => '<li><b>'+x.k+'.<\/b><span>'+x.v+'<\/span><\/li>';\r\n  const headLines = head ? head.split('\\n').filter(Boolean) : [];\r\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\r\n    + (headLines.length\r\n        ? headLines.map((l,i)=>'<p class=\"'+(i===0?'lead':'intro')+'\">'+(i===0?QN:'')+l+'<\/p>').join('')\r\n        : '<p class=\"lead\">'+QN+'Match List-I with List-II and select the correct answer using the code given below the Lists:<\/p>')\r\n    + '<div class=\"lists\">'\r\n      + '<div class=\"lcol\"><h5>'+capI+'<\/h5><ul>'+rowsI.map(cell).join('')+'<\/ul><\/div>'\r\n      + '<div class=\"lcol\"><h5>'+capII+'<\/h5><ul>'+rowsII.map(cell).join('')+'<\/ul><\/div>'\r\n    + '<\/div>'\r\n    + '<p class=\"close\">'+(tail || 'Select the correct answer using the code given below:')+'<\/p>'\r\n    + '<\/div><\/div>';\r\n}\r\n\r\n\/* =====================================================================\r\n   13. UI HELPERS\r\n   ===================================================================== *\/\r\nconst $ = id => document.getElementById(id);\r\nlet toastTimer=null;\r\nfunction toast(msg, ok){\r\n  const t=$('toast'); t.innerHTML=msg; t.className='toast show'+(ok?' ok':'');\r\n  clearTimeout(toastTimer); toastTimer=setTimeout(()=>t.className='toast',3000);\r\n}\r\nconst SRC_ON = !!(CFG.sourceUrl && CFG.sourceUrl.trim());\r\nconst stripHtml = s => String(s).replace(\/<[^>]+>\/g,'').replace(\/\\s+\/g,' ').trim();\r\nconst preview = (q,n) => { const t=stripHtml(q.question); return t.length>n ? t.slice(0,n)+'\u2026' : t; };\r\nfunction stars(u){\r\n  const s=P.stats[u]; if(!s || (s.correct+s.incorrect)===0) return null;\r\n  return { filled: Math.min(s.correct, CFG.masteryThreshold), c:s.correct, i:s.incorrect };\r\n}\r\n\r\n\/* =====================================================================\r\n   14. RENDER \u2014 PRACTICE\r\n   ===================================================================== *\/\r\nfunction renderCtx(){\r\n  const panel=$('chapPanel');\r\n  const on = S.filter==='chapter';\r\n  panel.classList.toggle('hide', !on);\r\n  if(!on) return;\r\n  const rows = chapterRows().filter(r=>r.count>0).sort(byChapterOrder);\r\n  if(!S.chapter || !rows.some(r=>r.chapter===S.chapter)) S.chapter = rows[0] ? rows[0].chapter : null;\r\n  $('chapList').innerHTML = rows.map((r,n)=>{\r\n    const sel = r.chapter===S.chapter;\r\n    const mastered = inCh(r.chapter).filter(q=>{ const s=P.stats[uid(q)]; return s && s.correct>=CFG.masteryThreshold; }).length;\r\n    const title = r.chapter+' \u00b7 '+r.count+' question'+(r.count===1?'':'s')+' \u00b7 '\r\n                + Math.round(r.coverage*100)+'% seen'+(mastered?' \u00b7 '+mastered+' mastered':'');\r\n    return '<button class=\"chapchip\" aria-pressed=\"'+sel+'\" data-ch=\"'+encodeURIComponent(r.chapter)+'\" title=\"'+title+'\">'\r\n      + '<span class=\"no\">'+(n+1)+'<\/span>'\r\n      + '<span class=\"cn\">'+titleCase(r.chapter)+'<\/span>'\r\n\r\n      + (mastered===r.count ? '<span class=\"done\">\u2713<\/span>' : '')\r\n      + '<span class=\"cc'+(r.att>=r.count?' full':r.att?' seen':'')\r\n        + '\" title=\"attempted \/ total\">'+r.att+'\/'+r.count+'<\/span><\/button>';\r\n  }).join('');\r\n  const r = rows.find(x=>x.chapter===S.chapter);\r\n  $('ctxMeta').textContent = r\r\n    ? Math.round(r.coverage*100)+'% seen \u00b7 '+(r.acc===null?'not attempted':Math.round(r.acc*100)+'% accurate')\r\n    : '';\r\n}\r\nfunction render(){\r\n  renderCtx();\r\n  const p = pool();\r\n  const ec = $('emptyCard');\r\n  if(!p.length){\r\n    $('qCard').classList.add('hide'); ec.classList.remove('hide');\r\n    $('emptyBody').innerHTML =\r\n      S.query    ? '<b>No match for \u201c'+S.query+'\u201d<\/b>Try a rule or paragraph number, or a phrase like \u201cpart file\u201d.' :\r\n      S.filter==='weak'    ? '<b>No weak areas yet<\/b>Anything you answer wrong lands here until you have it right '+CFG.masteryThreshold+' times.' :\r\n      S.filter==='flagged' ? '<b>Nothing flagged yet<\/b>Press <b style=\"display:inline\">Flag for review<\/b> under any question and it collects here.' :\r\n      S.filter==='session' ? '<b>No session built yet<\/b>Open My Performance and build a Focused set or a Mock paper.' :\r\n      S.unattempted        ? '<b>You have attempted everything here<\/b>Turn off \u201cUnattempted only\u201d to revise what you have done.' :\r\n                             '<b>No questions in this selection<\/b>Clear the search or pick another chapter.';\r\n    renderNav(p); rail(p); return;\r\n  }\r\n  ec.classList.add('hide'); $('qCard').classList.remove('hide');\r\n  if(S.i>=p.length) S.i=0; if(S.i<0) S.i=p.length-1;\r\n\r\n  const q=p[S.i], u=uid(q), given=S.ans[u];\r\n  $('qCount').textContent = 'Question '+(S.i+1)+' of '+p.length;\r\n  $('qChap').textContent  = chBrief(q.chapter);\r\n  const tags=[];\r\n  if(weak.has(u))  tags.push('<span class=\"qtag weak\">\u26a0\ufe0f Weak<\/span>');\r\n  if(flags.has(u)) tags.push('<span class=\"qtag flag\">\ud83d\udd16 Flagged<\/span>');\r\n  const sMast=P.stats[u];\r\n  if(sMast && sMast.correct>=CFG.masteryThreshold) tags.push('<span class=\"qtag done\">\u2713 Mastered<\/span>');\r\n  $('qTags').innerHTML = tags.join('');\r\n  const st = stars(u), badge=$('qMastery');\r\n  if(!st){ badge.textContent='Not seen yet'; badge.className='badge-m'; }\r\n  else {\r\n    const done = st.c>=CFG.masteryThreshold;\r\n    badge.textContent = '\u2605'.repeat(st.filled)+'\u2606'.repeat(Math.max(0,CFG.masteryThreshold-st.filled))+'  '+st.c+'\u2713 '+st.i+'\u2717';\r\n    badge.className = 'badge-m'+(weak.has(u)&&!done?' weak':'');\r\n  }\r\n  $('qStem').outerHTML = buildStem(cleanStem(q.question));\r\n\r\n  const box=$('qOpts'); box.innerHTML='';\r\n  q.options.forEach((o,k)=>{\r\n    const b=document.createElement('button');\r\n    b.className='opt';\r\n    b.innerHTML='<span class=\"key\">('+L[k].toLowerCase()+')<\/span><span class=\"txt\">'+o+'<\/span>';\r\n    if(given!=null){\r\n      b.disabled=true;\r\n      if(k===q.correct){ b.classList.add('right'); b.insertAdjacentHTML('beforeend','<span class=\"mark r\">Correct<\/span>'); }\r\n      else if(k===given){ b.classList.add('wrong'); b.insertAdjacentHTML('beforeend','<span class=\"mark w\">Your answer<\/span>'); }\r\n    } else if(S.pick===k) b.classList.add('sel');\r\n    b.onclick=()=>{ if(given!=null) return; S.pick=k; S.nudge=false;\r\n      CFG.instantCheck ? check() : render(); };\r\n    box.appendChild(b);\r\n  });\r\n\r\n  const bc=$('btnCheck');\r\n  const explOpen = given!=null && (!CFG.instantCheck || S.explFor===u);\r\n  bc.classList.remove('hide');                       \/\/ the button is always on screen\r\n  if(CFG.instantCheck){\r\n    bc.disabled = given==null;                       \/\/ pick an option first\r\n    bc.textContent = explOpen ? 'Hide Explanation' : 'See Explanation';\r\n  } else {\r\n    bc.disabled = given!=null;\r\n    bc.textContent = given!=null ? 'Answered \u2713' : 'Check answer';\r\n  }\r\n  $('pickHint').classList.toggle('hide',\r\n    !!CFG.instantCheck || !(given==null && S.pick==null && S.nudge));\r\n  const on = flags.has(u);\r\n  $('btnFlag').setAttribute('aria-pressed', on);\r\n  $('flagIco').textContent = on ? '\ud83d\udd16' : '\ud83c\udff3\ufe0f';\r\n  $('flagTxt').textContent = on ? 'Flagged' : 'Flag for review';\r\n\r\n  const res=$('result');\r\n  res.classList.toggle('hide', given==null);\r\n  $('explCard').classList.toggle('hide', !explOpen);\r\n  if(given!=null){\r\n    const ok = given===q.correct, v=$('verdict');\r\n    v.className='verdict '+(ok?'r':'w');\r\n    v.innerHTML = ok ? '\u2713 Correct \u2014 '+L[q.correct]+' is right'\r\n                     : '\u2715 Not quite \u2014 the answer is '+L[q.correct];\r\n    $('explBody').innerHTML = q.explanation;\r\n  }\r\n  renderNav(p); rail(p);\r\n}\r\nlet navOpen=true;\r\nfunction renderNav(p){\r\n  const card=$('navCard');\r\n  if(!p.length){ card.classList.add('hide'); return; }\r\n  card.classList.remove('hide');\r\n  \/* count everything ever answered, not just this sitting \u2014 a learner coming\r\n     back tomorrow must still see where they got to *\/\r\n  const done=p.filter(q=>{ const u=uid(q), s=P.stats[u];\r\n    return S.ans[u]!=null || (s && (s.correct+s.incorrect)>0); }).length;\r\n  $('navTitle').textContent = 'Navigator \u2014 '+done+' of '+p.length+' attempted';\r\n  const g=$('navGrid');\r\n  g.classList.toggle('hide', !navOpen);\r\n  $('navToggle').textContent = navOpen ? 'Hide' : 'Show';\r\n  if(!navOpen) return;\r\n  g.innerHTML='';\r\n  p.forEach((q,k)=>{\r\n    const u=uid(q), a=S.ans[u], s=P.stats[u];\r\n    const b=document.createElement('button');\r\n    const seen = s && (s.correct+s.incorrect)>0;\r\n    \/* this sitting shows solid; an earlier sitting shows the same colour faded *\/\r\n    const res = a!=null ? (a===q.correct?' r':' w')\r\n              : seen    ? (s.lastOk?' r past':' w past') : '';\r\n    b.className='nq'+res+(k===S.i?' cur':'')\r\n              + (s && s.correct>=CFG.masteryThreshold ? ' mastered':'');\r\n    b.innerHTML=(k+1)+(flags.has(u)?'<span class=\"fl\">\ud83d\udd16<\/span>':'');\r\n    b.title = 'Q'+(k+1)+' \u00b7 '+chBrief(q.chapter)\r\n             + (a!=null ? (a===q.correct?' \u00b7 correct':' \u00b7 wrong')\r\n                : seen  ? (s.lastOk?' \u00b7 correct earlier':' \u00b7 wrong earlier') : '');\r\n    b.setAttribute('aria-label','Go to question '+(k+1));\r\n    b.onclick=()=>{ S.i=k; S.pick=null; render(); };\r\n    g.appendChild(b);\r\n  });\r\n}\r\nfunction rail(p){\r\n  const seen=Object.keys(S.ans).length;\r\n  const right=Object.entries(S.ans).filter(([u,a])=>BY_UID.get(u) && BY_UID.get(u).correct===a).length;\r\n  $('sPct').textContent = seen ? Math.round(right\/seen*100)+'%' : '\u2014';\r\n  $('sFrac').textContent = right+' of '+seen+' correct';\r\n  $('sBar').style.width = (seen?right\/seen*100:0)+'%';\r\n  $('sSeen').textContent = seen+' attempted';\r\n  $('sLeft').textContent = Math.max(0,p.length-S.i-1)+' left here';\r\n  const st=$('streak'); st.innerHTML='';\r\n  Object.entries(S.ans).slice(-10).forEach(([u,a])=>{\r\n    const q=BY_UID.get(u); if(!q) return;\r\n    const el=document.createElement('i'); el.className = q.correct===a?'r':'w'; st.appendChild(el);\r\n  });\r\n  const chs=[...new Set(p.map(q=>q.chapter))];\r\n  const w=chs.reduce((s,c)=>s+weightOf(c),0)*100;\r\n  $('wPct').textContent = w.toFixed(1)+'%';\r\n  $('wNote').textContent = p.length+' questions on screen, from '+chs.length+' '+(chs.length===1?'chapter':'chapters')+'. '\r\n    + (w>=35 ? 'That is a big slice in one sitting \u2014 worth clearing properly.' : 'Useful for topping up once the bigger chapters are secure.');\r\n  hdr();\r\n}\r\n\r\n\/* The saving panel. Everything it prints is read live, so if saving is broken\r\n   it says so on screen instead of failing quietly. *\/\r\nfunction renderDiag(){\r\n  const card=$('diagCard'), line=$('diagLine'), warn=$('diagWarn');\r\n  if(!card) return;\r\n  let recs=0, sitting=0, bytes=0, kv='\u2014';\r\n  try{\r\n    const raw = localStorage.getItem(KEY);\r\n    if(raw){ const j=JSON.parse(raw); bytes=raw.length;\r\n      recs=Object.keys(j.stats||{}).length; sitting=Object.keys(j.ans||{}).length; kv=j.keyVersion; }\r\n  }catch(e){}\r\n  const inFrame = (function(){ try{ return window.self !== window.top; }catch(e){ return true; } })();\r\n  const broken = !STORAGE_OK;\r\n  card.classList.toggle('broken', broken);\r\n  line.innerHTML =\r\n      'Storage: ' + (STORAGE_OK ? '<span class=\"good\">working<\/span>' : '<span class=\"bad\">BLOCKED<\/span>')\r\n    + '<br>Saved: <b>' + recs + '<\/b> answered lifetime, <b>' + sitting + '<\/b> in this sitting'\r\n    + '<br>On disk: <b>' + (bytes ? bytes.toLocaleString()+' bytes' : 'nothing yet') + '<\/b>  \u00b7  key v' + kv\r\n    + '<br>Account: ' + (SYNC.enabled ? '<span class=\"good\">syncing<\/span>' : '<span class=\"off\">local only<\/span>')\r\n    + '<br><b>' + (window.CDRILL_BUILD ? CDRILL_BUILD.page+' '+CDRILL_BUILD.build : 'OLD PASTE') + '<\/b>'\r\n    + '  \u00b7  ' + CFG.quizId\r\n    + (inFrame ? '<br><span class=\"off\">running inside a frame<\/span>' : '');\r\n  warn.textContent = broken\r\n    ? 'This browser is refusing to store anything. Private\/incognito mode, blocked site data, or a page builder preview will do that \u2014 open the real page in a normal window.'\r\n    : '';\r\n}\r\nfunction hdr(){\r\n  $('hQ').textContent = QS.length;\r\n  $('hCh').textContent = CHAPTERS.length;\r\n  $('hMastered').textContent = (QS.length ? Math.round(masteredCount()\/QS.length*100) : 0)+'%';\r\n  const r=readiness();\r\n  $('hReady').textContent = r.touched ? r.score+'%' : '\u2014';\r\n  $('fAll').textContent  = QS.length;\r\n  $('fWeak').textContent = weak.size;\r\n  $('fFlag').textContent = flags.size;\r\n  $('fSess').textContent = (P.queue||[]).length;\r\n  $('pillSession').classList.toggle('hide', !(P.queue||[]).length);\r\n  $('sessLabel').textContent = P.queueLabel || 'My session';\r\n  $('perfPill').classList.toggle('hide', weak.size<5);\r\n  renderDiag();\r\n}\r\n\r\n\/* =====================================================================\r\n   15. RENDER \u2014 PERFORMANCE\r\n   ===================================================================== *\/\r\nfunction renderPerf(){\r\n  const body=$('perfBody');\r\n  const seen=Object.values(P.stats).filter(s=>(s.correct+s.incorrect)>0).length;\r\n  $('perfCount').textContent = seen+' questions attempted';\r\n\r\n  if(!QS.length){ body.innerHTML='<div class=\"empty\"><b>No questions loaded<\/b>Paste your bank into <code>chapterQuestions<\/code> and reload.<\/div>'; return; }\r\n  const R = readiness();\r\n  if(!R.touched){\r\n    body.innerHTML = '<div class=\"empty\"><b>Your coach is waiting for data<\/b>Answer a few questions in Practice. '\r\n      + 'The coach then scores your readiness against the weightage of each chapter, works out where marks are leaking, and builds the next sitting for you.<\/div>'\r\n      + plannerHTML(true);\r\n    bindPerf(); return;\r\n  }\r\n  const rows=R.rows, byPriority=[...rows].sort((a,b)=>b.priority-a.priority);\r\n  const allC=Object.values(P.stats).reduce((a,s)=>a+s.correct,0);\r\n  const allI=Object.values(P.stats).reduce((a,s)=>a+s.incorrect,0);\r\n  const accAll = (allC+allI) ? Math.round(allC\/(allC+allI)*100) : 0;\r\n  const recent = P.log.slice(-20);\r\n  const accRec = recent.length ? Math.round(recent.filter(x=>x.ok).length\/recent.length*100) : 0;\r\n  const trend = recent.length>=5 ? (accRec>accAll?' \u2197':(accRec<accAll?' \u2198':'')) : '';\r\n  const ret = retentionIndex();\r\n  const due = dueForRevision();\r\n  const band=(v,hi,mid)=> v>=hi?'var(--ok)': v>=mid?'#8A6206':'var(--bad)';\r\n\r\n  const verdict = R.score>=80 ? '<b>In good shape.<\/b> Hold it there with the revision queue and weak-area drills.'\r\n    : R.score>=60 ? '<b>Strong base.<\/b> Close the gaps in the biggest chapters below to cross 80.'\r\n    : R.score>=35 ? '<b>Building up.<\/b> Work the plan top-down \u2014 it is ordered by what will move this number fastest.'\r\n    : '<b>Early stage.<\/b> Start at the top of the plan; the biggest chapters move this number fastest.';\r\n\r\n  body.innerHTML =\r\n  '<div class=\"hero2\">'\r\n  + '<div class=\"ring-card\"><div class=\"ring\" role=\"img\" aria-label=\"Readiness '+R.score+' out of 100\">'\r\n    + '<svg width=\"150\" height=\"150\" aria-hidden=\"true\"><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=\"'+(402-402*R.score\/100)+'\"><\/circle><\/svg>'\r\n    + '<div class=\"ring-txt\"><b>'+R.score+'<\/b><span>Readiness \/ 100<\/span><\/div><\/div>'\r\n    + '<div class=\"verdict2\">'+verdict+'<br><span style=\"font-size:11.6px;opacity:.85\">'+T.readyDef+' across '+CHAPTERS.length\r\n    + ' chapters. On today\\u2019s form '+T.paperOut+' <b>'+R.projected+'%<\/b>.<\/span><\/div><\/div>'\r\n  + '<div class=\"coach\"><h4>\ud83e\udded What to do next<\/h4><div id=\"recoList\"><\/div><\/div>'\r\n  + '<\/div>'\r\n\r\n  + plannerHTML(false)\r\n\r\n  + '<div class=\"kpis\">'\r\n    + kpi(R.projected+'%',T.projected, band(R.projected,65,45))\r\n    + kpi(R.covered+'%',T.covered, band(R.covered,70,40))\r\n    + kpi(ret===null?'\u2014':ret+'%','Retention now', ret===null?'var(--slate)':band(ret,75,55))\r\n    + kpi(accAll+'%','Lifetime accuracy', band(accAll,70,45))\r\n    + kpi(accRec+'%'+trend,'Last 20 attempts', band(accRec,70,45))\r\n    + kpi(masteredCount(),'Mastered ('+CFG.masteryThreshold+'\u2713)','var(--ok)')\r\n    + kpi(weak.size,'Weak questions','var(--bad)')\r\n    + kpi(flags.size,'Flagged','#8A6206')\r\n  + '<\/div>'\r\n\r\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\r\n    + '<h4><span class=\"dot\"><\/span>Chapter performance \u2014 priority first<\/h4>'\r\n    + '<p>Ordered by what will move your readiness fastest, not by chapter number.<\/p><\/div>'\r\n    + '<span class=\"pbtag\">'+rows.length+' chapters<\/span><\/div>'\r\n    + '<div class=\"tblwrap\" style=\"border:0;border-radius:0\"><table class=\"perf-t\"><thead><tr>'\r\n    + '<th>Chapter<\/th>'+(WT?'<th>'+T.colWeight+'<\/th>':'')+'<th>Coverage<\/th><th>Accuracy<\/th><th>Expected<\/th><th>Status<\/th><th><\/th>'\r\n    + '<\/tr><\/thead><tbody>'\r\n    + byPriority.map(r=>{\r\n        const a = r.acc===null?null:Math.round(r.acc*100);\r\n        const tag = r.count===0 ? '<span class=\"tag na\">No questions<\/span>'\r\n          : r.acc===null ? '<span class=\"tag na\">Not started<\/span>'\r\n          : a<45 ? '<span class=\"tag hot\">Critical<\/span>'\r\n          : a<65 ? '<span class=\"tag warm\">Needs work<\/span>'\r\n          : a<85 ? '<span class=\"tag ok\">On track<\/span>'\r\n                 : '<span class=\"tag good\">Strong<\/span>';\r\n        const bar = a===null ? '\u2014'\r\n          : '<div class=\"tbar\"><i style=\"width:'+a+'%;background:'+(a<45?'var(--bad)':a<65?'var(--gold)':'var(--ok)')+'\"><\/i><\/div><span style=\"font-size:11.5px;font-weight:700\">'+a+'%<\/span>';\r\n        const wcell = WT\r\n          ? '<td><b style=\"color:#8A6206;font-size:15px\">'+pctLabel(r.weight)+'<\/b>'\r\n            + '<span class=\"sub\">'+(r.source==='rated'?'you rated this':'not rated yet')+'<\/span><\/td>'\r\n          : '';\r\n        return '<tr><td title=\"'+r.chapter+'\">'+chBrief(r.chapter)\r\n          + '<span class=\"sub\">'+r.count+' question'+(r.count===1?'':'s')+'<\/span><\/td>'\r\n          + wcell\r\n          + '<td>'+r.att+'\/'+r.count+'<span class=\"sub\">'+Math.round(r.coverage*100)+'% seen<\/span><\/td>'\r\n          + '<td>'+bar+'<\/td>'\r\n          + '<td><b>'+Math.round(r.expected*100)+'%<\/b><span class=\"sub\">\u2248 '+(r.leak*100).toFixed(1)+' '+T.leakWord+' lost<\/span><\/td>'\r\n          + '<td>'+tag+'<\/td>'\r\n          + '<td><button class=\"mini-go\" data-goch=\"'+encodeURIComponent(r.chapter)+'\">Drill<\/button><\/td><\/tr>';\r\n      }).join('')\r\n    + '<\/tbody><\/table><\/div><\/section>'\r\n\r\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\r\n    + '<h4><span class=\"dot\"><\/span>'+T.leakHead+'<\/h4>'\r\n    + '<p id=\"leakNote\"><\/p><\/div>'\r\n    + '<span class=\"pbtag\">'+rows.filter(r=>r.count>0).length+' chapters<\/span><\/div>'\r\n    + '<div class=\"bars\" id=\"leakBars\"><\/div><\/section>'\r\n\r\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\r\n    + '<h4><span class=\"dot\"><\/span>How you handle each kind of question<\/h4>'\r\n    + '<p id=\"fmtNote\"><\/p><\/div>'\r\n    + '<span class=\"pbtag\">Format analysis<\/span><\/div>'\r\n    + '<div class=\"subhead\"><h5>How the question is built<\/h5><span>one shape per question<\/span><\/div>'\r\n    + '<div class=\"bars\" id=\"shapeBars\"><\/div>'\r\n    + '<div class=\"subhead\"><h5>What the question turns on<\/h5><span>a question can sit in more than one \u2014 a time limit asked as a multi-statement code counts on both<\/span><\/div>'\r\n    + '<div class=\"bars\" id=\"traitBars\"><\/div><\/section>'\r\n\r\n  + '<div class=\"split\">'\r\n    + '<div class=\"panel\"><h4 class=\"ph\">Revision queue \u2014 what is fading fastest<\/h4><div id=\"revQ\"><\/div><\/div>'\r\n    + '<div class=\"panel\"><h4 class=\"ph\">Mastery distribution<\/h4><div id=\"mastDist\"><\/div><\/div>'\r\n  + '<\/div>'\r\n\r\n  + '<div class=\"danger\"><p><b>Danger zone.<\/b> This permanently erases your lifetime performance for this subject \u2014 mastery, weak areas, flags, accuracy history and the readiness score, on this device <b>and on your account<\/b>. Reset session on the Practice tab does <b>not<\/b> touch this.<\/p>'\r\n    + '<button class=\"dbtn\" id=\"btnWipe\">\ud83d\uddd1\ufe0f Reset my performance<\/button><\/div>';\r\n\r\n  renderRecos(byPriority, rows, due);\r\n  renderLeaks(rows);\r\n  renderFormats();\r\n  renderRevision(due);\r\n  renderMastery();\r\n  bindPerf();\r\n}\r\nfunction kpi(v,l,color){ return '<div class=\"kpi\"><b style=\"color:'+color+'\">'+v+'<\/b><span>'+l+'<\/span><\/div>'; }\r\nfunction plannerHTML(empty){\r\n  const rows=chapterRows().filter(r=>r.count>0).sort((a,b)=>b.leak-a.leak).slice(0,2).map(r=>chShort(r.chapter));\r\n  return '<div class=\"planner\"><div><h4>Plan the next sitting<\/h4><p id=\"plannerNote\">'\r\n    + (empty\r\n        ? 'The focused set gives each chapter time in proportion to what you are losing in it. The mock paper ignores your history and mirrors the shape of the whole bank. Neither is fixed \\u2014 build again and you get a fresh set of questions.'\r\n        : 'The focused set gives each chapter time in proportion to what is leaking out of it \\u2014 right now mostly <b>'+rows.join('<\/b> and <b>')+'<\/b>. The mock paper ignores your history and mirrors the shape of the whole bank. Neither is fixed: press again for a fresh set, and last time\\u2019s questions are pushed to the back of the queue.')\r\n    + '<\/p><\/div><div class=\"pbtns\">'\r\n    + '<button class=\"pbtn primary\" id=\"btnFocus\">\ud83e\udde9 Focused set \u2014 '+Math.min(CFG.sessionSize,QS.length)+' Q<\/button>'\r\n    + '<button class=\"pbtn\" id=\"btnMock\">\ud83d\udcc4 Mock paper \u2014 '+Math.min(CFG.mockSize,QS.length)+' Q<\/button>'\r\n    + '<\/div><\/div>';\r\n}\r\nfunction renderRecos(byPriority, rows, due){\r\n  const out=[], named=new Set();\r\n  byPriority.slice(0,3).forEach(r=>{\r\n    if(!r.count) return;\r\n    named.add(r.chapter);\r\n    const imp = impPhrase(r);\r\n    if(r.acc===null)\r\n      out.push({ic:'warm',icon:'\ud83e\udded',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?' is '+imp+' and':'')+' you have not touched it yet \u2014 start here.',ch:r.chapter});\r\n    else if(r.acc<0.6)\r\n      out.push({ic:'hot',icon:'\ud83d\udd25',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?', '+imp+',':'')+' is running at only <b>'+Math.round(r.acc*100)+'%<\/b> \u2014 about <b>'+(r.leak*100).toFixed(1)+' '+T.leakWord+' per 100<\/b> are going here.',ch:r.chapter});\r\n    else if(r.coverage<0.6)\r\n      out.push({ic:'cool',icon:'\ud83d\udd0d',txt:'<b>'+chBrief(r.chapter)+'<\/b>: accuracy is fine at '+Math.round(r.acc*100)+'%, but you have seen only <b>'+Math.round(r.coverage*100)+'%<\/b> of a chapter'+(imp?' '+imp:'')+' \u2014 finish the set.',ch:r.chapter});\r\n    else\r\n      out.push({ic:'good',icon:'\u2705',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?' ('+stripHtml(imp)+')':'')+' is in good shape at '+Math.round(r.acc*100)+'% \u2014 keep it warm through the revision queue.',ch:r.chapter});\r\n  });\r\n\r\n  \/\/ a format gap costs you in every chapter at once\r\n  const f = formatRows().filter(r=>r.acc!==null && r.attempts>=8).sort((a,b)=>a.acc-b.acc);\r\n  if(f.length>=2){\r\n    const worst=f[0], best=f[f.length-1];\r\n    if(best.acc-worst.acc >= 0.12){\r\n      const tail = worst.kind==='shape'\r\n        ? 'That is a reading habit, not a gap in the rules \u2014 and it costs you in every chapter at once.'\r\n        : 'That is recall, not comprehension \u2014 these have to be committed to memory, and they turn up everywhere.';\r\n      out.push({ic:'hot',icon:'\ud83e\udde9',txt:'<b>'+worst.label+'<\/b> questions are running at <b>'+Math.round(worst.acc*100)+'%<\/b> while you sit at '+Math.round(best.acc*100)+'% on '+best.label.toLowerCase()+'. '+tail});\r\n    }\r\n  }\r\n  \/\/ big chapter you have exhausted\r\n  const done = rows.filter(r=>!named.has(r.chapter) && r.weight>=0.08 && r.coverage>=0.9 && r.count>0).sort((a,b)=>b.weight-a.weight)[0];\r\n  if(done) out.push({ic:'warm',icon:'\ud83d\udcd8',txt:'You have worked nearly every question in <b>'+chBrief(done.chapter)+'<\/b>'+(impPhrase(done)?', '+impPhrase(done):'')+'. Practice has given what it can \u2014 go back to the source text for the rest.',ch:done.chapter});\r\n  if(WT && W.unstocked.length)\r\n    out.push({ic:'hot',icon:'\ud83d\udd73\ufe0f',txt:'<b>'+W.unstocked.length+' rated '+(W.unstocked.length===1?'chapter has':'chapters have')+' no questions in this bank<\/b> \u2014 '+W.unstocked.slice(0,3).map(chBrief).join(', ')+(W.unstocked.length>3?' and others':'')+'. Nothing here prepares you for them.'});\r\n  if(weak.size>=3) out.push({ic:'hot',icon:'\u26a0\ufe0f',txt:'You have <b>'+weak.size+' weak questions<\/b> flagged, biggest chapter first. One Weak-areas sitting clears the backlog.',weak:true});\r\n  if(due.length) out.push({ic:'warm',icon:'\ud83d\udd01',txt:'<b>'+due.length+' questions<\/b> you had mastered have decayed below <b>'+Math.round(CFG.retention.riskBelow*100)+'% recall<\/b>. Re-answering one costs seconds; re-learning it later costs an evening.'});\r\n  if(flags.size) out.push({ic:'cool',icon:'\ud83d\udd16',txt:'<b>'+flags.size+'<\/b> question'+(flags.size>1?'s are':' is')+' flagged for review. Clear the flags before the next mock.',flag:true});\r\n\r\n  $('recoList').innerHTML = out.map(r=>{\r\n    let btn='';\r\n    if(r.ch)        btn='<button class=\"go\" data-goch=\"'+encodeURIComponent(r.ch)+'\">Practice \u2192<\/button>';\r\n    else if(r.weak) btn='<button class=\"go\" data-goweak=\"1\">Start \u2192<\/button>';\r\n    else if(r.flag) btn='<button class=\"go\" data-goflag=\"1\">Open \u2192<\/button>';\r\n    return '<div class=\"reco\"><span class=\"ic '+r.ic+'\">'+r.icon+'<\/span><p>'+r.txt+'<\/p>'+btn+'<\/div>';\r\n  }).join('');\r\n}\r\nfunction renderLeaks(rows){\r\n  const list = rows.filter(r=>r.count>0).sort((a,b)=>b.leak-a.leak);\r\n  if(!list.length) return;\r\n  const max = Math.max(0.0001, ...list.map(r=>r.leak));\r\n  const total = list.reduce((a,r)=>a+r.leak,0)*100;\r\n  const top3 = list.slice(0,3);\r\n  $('leakNote').innerHTML = 'On today\\u2019s form you would expect to drop about <b>'+Math.round(total)+' '+T.leakWord+' in every 100<\/b>. <b>'\r\n    + top3.map(r=>chShort(r.chapter)).join(', ')+'<\/b> alone account for <b>'+Math.round(top3.reduce((a,r)=>a+r.leak,0)*100)\r\n    + '<\/b> of them \u2014 the shortest route to a better score.';\r\n  $('leakBars').innerHTML = list.map(r=>{\r\n    const m=r.leak*100;\r\n    const col = m>=8?'linear-gradient(90deg,#F08A92,var(--bad))' : m>=4?'linear-gradient(90deg,var(--gold-lt),var(--gold))' : 'linear-gradient(90deg,#9DB6EE,var(--blue-700))';\r\n    return '<div class=\"lrow\"><div><span class=\"lname\" title=\"'+r.chapter+'\">'+chBrief(r.chapter)+'<\/span>'\r\n      + '<span class=\"lsub\">'+(impPhrase(r)?stripHtml(impPhrase(r))+' \u00b7 ':'')+'you would clear about '+Math.round(r.expected*100)+'% today<\/span><\/div>'\r\n      + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(r.leak\/max*100)+'%;background:'+col+'\"><\/div><\/div>'\r\n      + '<div class=\"lval\">'+m.toFixed(1)+'<small>'+T.leakUnit+'<\/small><\/div><\/div>';\r\n  }).join('');\r\n}\r\nfunction renderFormats(){\r\n  const rows=formatRows();\r\n  const bar = r => {\r\n    const p = r.acc===null?null:Math.round(r.acc*100);\r\n    const col = p===null?'#CBD5E1' : p<50?'linear-gradient(90deg,#F08A92,var(--bad))' : p<70?'linear-gradient(90deg,var(--gold-lt),var(--gold))' : 'linear-gradient(90deg,#6EE7B7,var(--ok))';\r\n    return '<div class=\"lrow\"><div><span class=\"lname\">'+r.label+'<\/span>'\r\n      + '<span class=\"lsub\">'+r.total+' in this bank \u00b7 '+r.seen+' attempted<\/span><\/div>'\r\n      + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(p===null?0:p)+'%;background:'+col+'\"><\/div><\/div>'\r\n      + '<div class=\"lval\">'+(p===null?'\u2014':p+'%')+'<small>accuracy<\/small><\/div><\/div>';\r\n  };\r\n  const sorter=(a,b)=>(a.acc===null)-(b.acc===null)||(a.acc-b.acc);\r\n  $('shapeBars').innerHTML = rows.filter(r=>r.kind==='shape').sort(sorter).map(bar).join('');\r\n  $('traitBars').innerHTML = rows.filter(r=>r.kind==='trait').sort(sorter).map(bar).join('');\r\n  const rated = rows.filter(r=>r.acc!==null && r.attempts>=8).sort(sorter);\r\n  $('fmtNote').innerHTML = rated.length>=2\r\n    ? (()=>{ const w=rated[0], b=rated[rated.length-1], gap=Math.round((b.acc-w.acc)*100);\r\n        return gap>=12\r\n          ? 'Your weakest kind of question is <b>'+w.label+'<\/b> at <b>'+Math.round(w.acc*100)+'%<\/b>, against <b>'+Math.round(b.acc*100)+'%<\/b> on '+b.label.toLowerCase()+' \u2014 a <b>'+gap+'-point<\/b> gap. That is worth more than any single chapter, because these turn up in all of them.'\r\n          : 'You handle the different kinds of question evenly, within <b>'+gap+' points<\/b> of each other. Nothing to fix here \u2014 keep working the chapter list.'; })()\r\n    : 'Attempt a few more and this will show whether the format is costing you more than the topic.';\r\n}\r\nfunction renderRevision(due){\r\n  $('revQ').innerHTML = due.length\r\n    ? due.slice(0,8).map(d=>'<button class=\"rev\" data-gouid=\"'+encodeURIComponent(uid(d.q))+'\">'\r\n        + '<span class=\"n\">Q'+d.q.id+'<\/span><span class=\"t\">'+preview(d.q,58)+'<\/span>'\r\n        + '<span class=\"d\">'+Math.round(d.recall*100)+'% recall<\/span><\/button>').join('')\r\n    : '<p style=\"font-size:13px;color:var(--slate);line-height:1.6\">Nothing decaying right now. Mastered questions return here as their estimated recall drops below '+Math.round(CFG.retention.riskBelow*100)+'%.<\/p>';\r\n}\r\nfunction renderMastery(){\r\n  const b=[0,0,0,0];\r\n  QS.forEach(q=>{ const s=P.stats[uid(q)];\r\n    if(!s || (s.correct+s.incorrect)===0) b[0]++;\r\n    else if(s.correct>=CFG.masteryThreshold) b[3]++;\r\n    else if(s.correct>=2) b[2]++;\r\n    else b[1]++; });\r\n  const labels=['Untouched','Learning (0\u20131 \u2713)','Almost there (2 \u2713)','Mastered ('+CFG.masteryThreshold+' \u2713+)'];\r\n  const cols=['#CBD5E1','var(--gold)','var(--blue-700)','var(--ok)'];\r\n  $('mastDist').innerHTML = b.map((n,i)=>\r\n    '<div class=\"lrow\" style=\"grid-template-columns:minmax(120px,1fr) 2fr 54px\"><span class=\"lname\">'+labels[i]+'<\/span>'\r\n    + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(QS.length?n\/QS.length*100:0)+'%;background:'+cols[i]+'\"><\/div><\/div>'\r\n    + '<div class=\"lval\" style=\"font-size:15px\">'+n+'<\/div><\/div>').join('');\r\n}\r\nfunction bindPerf(){\r\n  const f=$('btnFocus'), m=$('btnMock'), w=$('btnWipe');\r\n  if(f) f.onclick=()=>startSession('focus');\r\n  if(m) m.onclick=()=>startSession('mock');\r\n  if(w) w.onclick=wipe;\r\n}\r\n\r\n\/* =====================================================================\r\n   16. ANSWERING\r\n   ===================================================================== *\/\r\nfunction check(){\r\n  const p=pool(), q=p[S.i]; if(!q) return;\r\n  if(S.pick==null){ S.nudge=true; render(); return; }\r\n  const u=uid(q), ok = S.pick===q.correct;\r\n  if(!P.startedAt) P.startedAt=Date.now();\r\n  S.ans[u]=S.pick; S.pick=null; S.nudge=false;\r\n  const s=stat(u);\r\n  ok ? s.correct++ : s.incorrect++;\r\n  s.last=Date.now(); s.lastOk=ok;\r\n  P.log.push({u, ok, ts:Date.now()});\r\n  P.lastUid=u;\r\n  refreshWeak(); save(); render();\r\n  const res=$('result'); if(res && res.scrollIntoView) try{ res.scrollIntoView({block:'nearest',behavior:'smooth'}); }catch(e){}\r\n}\r\nfunction wipe(){\r\n  if(!confirm('Permanently erase ALL lifetime performance for this subject?\\n\\nMastery, weak areas, flags, accuracy history, the built session and the readiness score all go, on this device and on your account. This cannot be undone.')) return;\r\n  P = migrateKeys(blank()); flags.clear(); weak.clear(); S.ans=P.ans;   \/\/ stamps keyVersion\r\n  save(); SYNC.flushNow(); setFilter('all'); renderPerf(); hdr();\r\n  toast('Lifetime performance erased', true);\r\n}\r\n\r\n\/* =====================================================================\r\n   18. EVENTS\r\n   ===================================================================== *\/\r\nfunction setTab(t){\r\n  S.tab=t;\r\n  document.querySelectorAll('#cdRoot .tab').forEach(b=>b.setAttribute('aria-selected', b.dataset.tab===t));\r\n  $('viewQuiz').classList.toggle('hide', t!=='quiz');\r\n  $('viewPerf').classList.toggle('hide', t!=='perf');\r\n  $('cdFilters').classList.toggle('hide', t!=='quiz');\r\n  if(t==='perf') renderPerf();\r\n}\r\nfunction setFilter(f, ch){\r\n  S.filter=f; S.i=0; S.pick=null;\r\n  if(ch) S.chapter=ch;\r\n  document.querySelectorAll('#cdRoot .pill-f').forEach(b=>b.setAttribute('aria-pressed', b.dataset.f===f));\r\n  render();\r\n}\r\ndocument.querySelectorAll('#cdRoot .tab').forEach(b=>b.onclick=()=>setTab(b.dataset.tab));\r\ndocument.querySelectorAll('#cdRoot .pill-f').forEach(b=>b.onclick=()=>setFilter(b.dataset.f));\r\n$('chapList').addEventListener('click', e=>{\r\n  const chip=e.target.closest('.chapchip'); if(!chip) return;\r\n  S.chapter = decodeURIComponent(chip.dataset.ch);\r\n  S.i=0; S.pick=null; render();\r\n});\r\n$('btnCheck').onclick = ()=>{\r\n  if(!CFG.instantCheck){ check(); return; }          \/\/ old flow: the button grades\r\n  const p=pool(), q=p[S.i]; if(!q) return;\r\n  const u=uid(q);\r\n  if(S.ans[u]==null) return;                         \/\/ nothing to explain yet\r\n  S.explFor = (S.explFor===u) ? null : u;\r\n  render();\r\n  if(S.explFor){\r\n    const c=$('explCard');\r\n    if(c && c.scrollIntoView) try{ c.scrollIntoView({block:'nearest',behavior:'smooth'}); }catch(e){}\r\n  }\r\n};\r\n$('btnNext').onclick  = ()=>{ S.i++; S.pick=null; render(); };\r\n$('btnPrev').onclick  = ()=>{ S.i--; S.pick=null; render(); };\r\n$('btnFlag').onclick  = ()=>{\r\n  const p=pool(), q=p[S.i]; if(!q) return;\r\n  const u=uid(q);\r\n  flags.has(u) ? flags.delete(u) : flags.add(u);\r\n  P.flags=[...flags]; save(); render();\r\n};\r\n$('navToggle').onclick = ()=>{ navOpen=!navOpen; renderNav(pool()); };\r\nlet tmr;\r\n$('cdSearch').addEventListener('input', e=>{\r\n  clearTimeout(tmr);\r\n  tmr=setTimeout(()=>{ S.query=e.target.value.trim(); S.i=0; S.pick=null; render(); },220);\r\n});\r\n$('tglUn').onclick = e=>{\r\n  S.unattempted=!S.unattempted;\r\n  e.currentTarget.setAttribute('aria-pressed',S.unattempted);\r\n  e.currentTarget.firstChild.textContent = S.unattempted?'\u2611 ':'\u25fb ';\r\n  S.i=0; S.pick=null; render();\r\n};\r\n$('tglReset').onclick = ()=>{\r\n  if(!Object.keys(S.ans).length) return;\r\n  if(!confirm('Reset this sitting? Only the answers on screen are cleared \u2014 your lifetime performance and mastery are kept.')) return;\r\n  resetSitting(); S.i=0; S.pick=null; render();\r\n  toast('Session reset \u2014 performance data kept', true);\r\n};\r\n\r\n\/* performance-tab jumps + AI chips, delegated *\/\r\ndocument.addEventListener('click', e=>{\r\n  if(!e.target.closest('#cdRoot')) return;\r\n  const goch=e.target.closest('[data-goch]');\r\n  if(goch){ setTab('quiz'); setFilter('chapter', decodeURIComponent(goch.dataset.goch));\r\n    toast('Filtered to '+chShort(S.chapter), true); return; }\r\n  if(e.target.closest('[data-goweak]')){ setTab('quiz'); setFilter('weak'); return; }\r\n  if(e.target.closest('[data-goflag]')){ setTab('quiz'); setFilter('flagged'); return; }\r\n  const gu=e.target.closest('[data-gouid]');\r\n  if(gu){\r\n    const u=decodeURIComponent(gu.dataset.gouid);\r\n    setTab('quiz'); setFilter('all');\r\n    const idx=pool().findIndex(q=>uid(q)===u);\r\n    if(idx>=0){ S.i=idx; render(); }\r\n    return;\r\n  }\r\n});\r\n\/* keyboard, scoped to the widget *\/\r\ndocument.addEventListener('keydown', e=>{\r\n  if(S.tab!=='quiz') return;\r\n  const t=e.target;\r\n  if(t && (\/^(INPUT|TEXTAREA|SELECT)$\/.test(t.tagName) || t.isContentEditable)) return;\r\n  if(e.ctrlKey||e.metaKey||e.altKey) return;\r\n  const p=pool(); if(!p.length) return;\r\n  const q=p[S.i];\r\n  if(\/^[1-9]$\/.test(e.key)){\r\n    const k=+e.key-1;\r\n    if(q && S.ans[uid(q)]==null && k<q.options.length){ e.preventDefault(); S.pick=k; S.nudge=false;\r\n      CFG.instantCheck ? check() : render(); }\r\n    return;\r\n  }\r\n  const low=e.key.toLowerCase();\r\n  if(\/^[a-f]$\/.test(low)){\r\n    const k=low.charCodeAt(0)-97;\r\n    if(q && S.ans[uid(q)]==null && k<q.options.length){ e.preventDefault(); S.pick=k; S.nudge=false;\r\n      CFG.instantCheck ? check() : render(); }\r\n    return;\r\n  }\r\n  if(e.key==='Enter'){ e.preventDefault();\r\n    if(!CFG.instantCheck && q && S.ans[uid(q)]==null) check();\r\n    else if(S.i<p.length-1){ S.i++; S.pick=null; render(); }\r\n    return; }\r\n  if(e.key==='ArrowRight'){ e.preventDefault(); S.i++; S.pick=null; render(); return; }\r\n  if(e.key==='ArrowLeft'){ e.preventDefault(); S.i--; S.pick=null; render(); return; }\r\n  if(low==='f'){ e.preventDefault(); $('btnFlag').click(); }\r\n});\r\nwindow.addEventListener('beforeunload', ()=>{ save(); SYNC.flushNow(); });\r\n\r\n\/* =====================================================================\r\n   19. BOOT\r\n   ===================================================================== *\/\r\n$('cdEyebrow').textContent = 'CSS ADDA \u00b7 PromotionExams.com' + (CFG.eyebrow ? '  \u00b7  '+CFG.eyebrow : '');\r\n$('cdTopic').textContent   = CFG.topic;\r\n$('cdSub').textContent     = CFG.sub;\r\n$('wHead').textContent     = T.onScreen;\r\n$('wUnit').textContent     = WT ? 'importance' : 'of this bank';\r\n$('chapHint').textContent  = '';\r\nif(SRC_ON){\r\n  $('srcCard').classList.remove('hide');\r\n  $('srcLink').href = CFG.sourceUrl;\r\n}\r\nif(WT && W.derived.length) console.warn('[importance] not rated yet: '+W.derived.join(' | ')+' \u2014 using share of the bank for these.');\r\nif(WT && W.unstocked.length) console.warn('[importance] these keys matched no chapter in the bank: '+W.unstocked.join(' | '));\r\nif(WT) console.info('[importance] '+CHAPTERS.filter(c=>W.source[c]==='rated').length+' of '+CHAPTERS.length+' chapters matched a rating.');\r\nif(!WT) console.info('[ranking] chapterImportance is empty \u2014 chapters are ranked by their share of this bank and importance is not mentioned anywhere.');\r\n\/* A build stamp, so a console check can say which revision of this page is\r\n   actually live. Bump the date whenever you paste a new version. *\/\r\nwindow.CDRILL_BUILD = { page:'chapterwise-generic', build:'2026-09-13', quizId:CFG.quizId,\r\n  features:['accountSync','instantCheck','stableKeys','chipProgress','navKeepsColour'] };\r\nconsole.info('[build] chapterwise-generic \u2014 2026-09-13');\r\nsetTab('quiz');\r\ntry{ render(); }catch(err){ console.error('render failed', err); }\r\nSYNC.pull();\r\n\r\n\/* =====================================================================\r\n   20. CONTENT PROTECTION\r\n   Honest about what this can and cannot do.\r\n\r\n   REALLY BLOCKED\r\n     copy, cut, right-click, drag-out, text selection, Ctrl\/Cmd+C, X, S,\r\n     P, U, and printing or \"Save as PDF\" from the browser.\r\n\r\n   DETERRED, NOT BLOCKED\r\n     screenshots. No web page can stop the operating system taking one \u2014\r\n     Print Screen, Snipping Tool, macOS Shift-Cmd-4 and every phone all\r\n     work below the browser. What is done instead: the questions blur the\r\n     moment this window stops being the front window, which defeats the\r\n     common \"screenshot with another app\" and casual screen-share cases,\r\n     and Print Screen is caught where the browser reports it and the\r\n     clipboard is overwritten.\r\n\r\n   NOT BLOCKED AT ALL\r\n     View Source, Save Page, DevTools, or Reader Mode. Every question is\r\n     in the page HTML because that is how the widget runs. Anyone willing\r\n     to open the source can read the bank. Serving questions from a\r\n     licence-checked endpoint is the only real fix for that; this layer\r\n     stops casual copying, which is what it is for.\r\n   ===================================================================== *\/\r\nconst PROTECT = {\r\n  selection : true,   \/\/ block selecting, copying, cutting, dragging\r\n  context   : true,   \/\/ block right-click inside the widget\r\n  keys      : true,   \/\/ block Ctrl\/Cmd + C X S P U\r\n  print     : true,   \/\/ swap the paper for a notice when printing\r\n  veil      : true    \/\/ blur the questions when the window loses focus\r\n};\r\n\r\n(function protectContent(){\r\n  const root = $('cdRoot');\r\n  const stop = (e, msg) => { e.preventDefault(); e.stopPropagation(); if(msg) toast(msg); return false; };\r\n\r\n  if(PROTECT.selection){\r\n    ['copy','cut'].forEach(ev => root.addEventListener(ev, e=>{\r\n      if(e.target && \/^(INPUT|TEXTAREA)$\/.test(e.target.tagName)) return;   \/\/ let the search box work\r\n      stop(e,'This content cannot be copied');\r\n    }));\r\n    root.addEventListener('dragstart', e=>stop(e));\r\n    root.addEventListener('selectstart', e=>{\r\n      if(e.target && \/^(INPUT|TEXTAREA)$\/.test(e.target.tagName)) return;\r\n      e.preventDefault();\r\n    });\r\n  }\r\n\r\n  if(PROTECT.context)\r\n    root.addEventListener('contextmenu', e=>stop(e,'Right-click is disabled here'));\r\n\r\n  if(PROTECT.keys){\r\n    document.addEventListener('keydown', e=>{\r\n      const t=e.target;\r\n      const inField = t && (\/^(INPUT|TEXTAREA)$\/.test(t.tagName) || t.isContentEditable);\r\n      const k=(e.key||'').toLowerCase();\r\n      if((e.ctrlKey||e.metaKey) && ['c','x','s','p','u'].includes(k)){\r\n        if(inField && (k==='c'||k==='x')) return;    \/\/ copying inside the search box is harmless\r\n        return stop(e, k==='p' ? 'Printing is disabled' : k==='s' ? 'Saving is disabled' : 'This content cannot be copied');\r\n      }\r\n      if((e.ctrlKey||e.metaKey) && e.shiftKey && ['i','j','c'].includes(k)) return stop(e);\r\n      if(e.key==='F12') return stop(e);\r\n    }, true);\r\n\r\n    \/\/ Print Screen only reaches the page on some platforms; overwrite what it left\r\n    document.addEventListener('keyup', e=>{\r\n      if(e.key==='PrintScreen' || e.code==='PrintScreen'){\r\n        try{ navigator.clipboard && navigator.clipboard.writeText(' '); }catch(err){}\r\n        toast('Screenshots are not permitted');\r\n      }\r\n    });\r\n  }\r\n\r\n  if(PROTECT.print){\r\n    \/\/ the CSS swap covers rendering; this catches the shortcut and the menu\r\n    if(window.matchMedia){\r\n      const mq = window.matchMedia('print');\r\n      const onPrint = m => { if(m.matches) toast('Printing is disabled'); };\r\n      mq.addEventListener ? mq.addEventListener('change', onPrint) : mq.addListener(onPrint);\r\n    }\r\n    window.addEventListener('beforeprint', ()=>toast('Printing is disabled'));\r\n  }\r\n\r\n  if(PROTECT.veil){\r\n    const veil = on => root.classList.toggle('veiled', !!on);\r\n    window.addEventListener('blur',  ()=>veil(true));\r\n    window.addEventListener('focus', ()=>veil(false));\r\n    document.addEventListener('visibilitychange', ()=>veil(document.hidden));\r\n  }\r\n})();\r\n\r\n\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>CSSADDA CSS ADDA \u00b7 PromotionExams.comTopic 0Questions 0Chapters 0%Mastered \u2014Readiness GGuest User\u25cf Local only &#9998; Practice &#128421; Test Centre Resume &#128202; [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"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":[52],"tags":[],"class_list":["post-14691","page","type-page","status-publish","hentry","category-test-series"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>MCQS ON BUDGET MANUAL - PromotionExams<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/promotionexams.com\/?page_id=14691\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MCQS ON BUDGET MANUAL - PromotionExams\" \/>\n<meta property=\"og:description\" content=\"CSSADDA CSS ADDA \u00b7 PromotionExams.comTopic 0Questions 0Chapters 0%Mastered \u2014Readiness GGuest User\u25cf Local only &#9998; Practice &#128421; Test Centre Resume &#128202; [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/promotionexams.com\/?page_id=14691\" \/>\n<meta property=\"og:site_name\" content=\"PromotionExams\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-29T12:28:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/promotionexams.com\/wp-content\/uploads\/2025\/07\/CSS-ADDA-Logo-icon1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"228\" \/>\n\t<meta property=\"og:image:height\" content=\"227\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"397 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/promotionexams.com\\\/?page_id=14691\",\"url\":\"https:\\\/\\\/promotionexams.com\\\/?page_id=14691\",\"name\":\"MCQS ON BUDGET MANUAL - PromotionExams\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/promotionexams.com\\\/#website\"},\"datePublished\":\"2026-07-29T09:57:44+00:00\",\"dateModified\":\"2026-09-29T12:28:56+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/promotionexams.com\\\/?page_id=14691#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/promotionexams.com\\\/?page_id=14691\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/promotionexams.com\\\/?page_id=14691#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/promotionexams.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"MCQS ON BUDGET MANUAL\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/promotionexams.com\\\/#website\",\"url\":\"https:\\\/\\\/promotionexams.com\\\/\",\"name\":\"Promotionexams.com\",\"description\":\"Best platform for Govt. Departmental Promotion Exams\",\"publisher\":{\"@id\":\"https:\\\/\\\/promotionexams.com\\\/#organization\"},\"alternateName\":\"cssadda.in\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/promotionexams.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/promotionexams.com\\\/#organization\",\"name\":\"CSSADDA\",\"url\":\"https:\\\/\\\/promotionexams.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/promotionexams.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/promotionexams.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/CSS-ADDA-Logo.png\",\"contentUrl\":\"https:\\\/\\\/promotionexams.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/CSS-ADDA-Logo.png\",\"width\":1077,\"height\":227,\"caption\":\"CSSADDA\"},\"image\":{\"@id\":\"https:\\\/\\\/promotionexams.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"MCQS ON BUDGET MANUAL - PromotionExams","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/promotionexams.com\/?page_id=14691","og_locale":"en_GB","og_type":"article","og_title":"MCQS ON BUDGET MANUAL - PromotionExams","og_description":"CSSADDA CSS ADDA \u00b7 PromotionExams.comTopic 0Questions 0Chapters 0%Mastered \u2014Readiness GGuest User\u25cf Local only &#9998; Practice &#128421; Test Centre Resume &#128202; [&hellip;]","og_url":"https:\/\/promotionexams.com\/?page_id=14691","og_site_name":"PromotionExams","article_modified_time":"2026-09-29T12:28:56+00:00","og_image":[{"width":228,"height":227,"url":"https:\/\/promotionexams.com\/wp-content\/uploads\/2025\/07\/CSS-ADDA-Logo-icon1.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_misc":{"Estimated reading time":"397 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/promotionexams.com\/?page_id=14691","url":"https:\/\/promotionexams.com\/?page_id=14691","name":"MCQS ON BUDGET MANUAL - PromotionExams","isPartOf":{"@id":"https:\/\/promotionexams.com\/#website"},"datePublished":"2026-07-29T09:57:44+00:00","dateModified":"2026-09-29T12:28:56+00:00","breadcrumb":{"@id":"https:\/\/promotionexams.com\/?page_id=14691#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/promotionexams.com\/?page_id=14691"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/promotionexams.com\/?page_id=14691#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/promotionexams.com\/"},{"@type":"ListItem","position":2,"name":"MCQS ON BUDGET MANUAL"}]},{"@type":"WebSite","@id":"https:\/\/promotionexams.com\/#website","url":"https:\/\/promotionexams.com\/","name":"Promotionexams.com","description":"Best platform for Govt. Departmental Promotion Exams","publisher":{"@id":"https:\/\/promotionexams.com\/#organization"},"alternateName":"cssadda.in","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/promotionexams.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/promotionexams.com\/#organization","name":"CSSADDA","url":"https:\/\/promotionexams.com\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/promotionexams.com\/#\/schema\/logo\/image\/","url":"https:\/\/promotionexams.com\/wp-content\/uploads\/2025\/07\/CSS-ADDA-Logo.png","contentUrl":"https:\/\/promotionexams.com\/wp-content\/uploads\/2025\/07\/CSS-ADDA-Logo.png","width":1077,"height":227,"caption":"CSSADDA"},"image":{"@id":"https:\/\/promotionexams.com\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/pages\/14691","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=14691"}],"version-history":[{"count":9,"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/pages\/14691\/revisions"}],"predecessor-version":[{"id":17279,"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/pages\/14691\/revisions\/17279"}],"wp:attachment":[{"href":"https:\/\/promotionexams.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/promotionexams.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/promotionexams.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}